FM213 - Communication in Business:

The unit comprises of two components namely written and oral communications. The written component aims to provide the students with the knowledge and skills to write clear, concise, relevant and effective business correspondence, reports and memoranda. The oral component comprises of composing a draft for an interview, taking dictation, use of telephone and presentation of reports. For the students apply effectively the concepts of the two components, reading with utmost comprehension business correspondence, reports and memoranda shall be emphasized.

FM214 - Ethics in Business:

The This unit examines the Christian ethical values and moral practices in a business environment. It explores the ethical behaviors and social responsibilities of business enterprises towards their employees, customers, suppliers and the community as a whole. It focuses on policies, decision and work procedures related to human resource management, production and marketing of goods andThe This unit examines the Christian ethical values and moral practices in a business environment. It explores the ethical behaviors and social responsibilities of business enterprises towards their employees, customers, suppliers and the community as a whole. It focuses on policies, decision and work procedures related to human resource management, production and marketing of goods andservices as well as social desirability of investments to the community. The unit will compare and contrast different ethical theories and identify the moral principles that will guide the behavior of decision-makers of business enterprises.

FM217 - Fundamentals of Finance:

This unit introduces the core concepts of finance and the tools of financial decisions making in the context of PNG and integration environments. Concepts include time value of money, risk and return and capital structures. The unit is to develop an understanding of the basic practices of finance management from the standpoint of the firm

FM219 - Financial Accounting:

This unit provides students with a set of inter-related concepts defining the nature, purpose and broad contents of financial reporting. It focuses on the development and communication of financial information for the external users primarily through general-purpose financial statements. It also considers the design and implementation of accounting information systems as a data model for resource allocation and management of an organisation. It includes consideration of current trends in information management and the changing regulatory requirements. This unit continues and focuses on the financial accounting sequence of investing, common accounting disclosures of a business and the other dimensions of corporate financial accounting and reporting. Accounting issues in accordance with International Financial Reporting System (IFRS) on corporate reporting are also explored.

FM227 - Business Information System:

This unit covers using simple spreadsheets and charts through the use of spreadsheet software and other computer applications. It also deals on the use and safe work practices, create simple spreadsheets and produce spreadsheets that are necessary and essential for those entering the business world. With a commonly used software application, this skills-based unit explains the fundamental principles and practical skills required to produce accurate calculations in worksheets with a professional appearance. The unit continues the extension with the application of accounting software package with practice set spreadsheet links.

FM224 - Cost Accounting and Budgeting:

This unit aims to introduce students to the various cost concepts and explore the different cost accumulation procedures. Job order and process costing are explored and applied on business concerns, on service organizations such as health care organizations and hotel services. The first part of the unit covers the costs, its concepts and objectives, its vital role in management planning, organizing and control. The second part probes in detail the cost elements and its accumulation under job order costing and inventory valuation. Capital budgeting concepts are applied to costing.