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These notes introduce the basic principles of microeconomics, focusing on how individuals and firms make decisions when resources are limited. They explain key concepts like scarcity, choice, and opportunity cost, and how these affect production and consumption. The notes also cover how demand and supply interact to determine prices, including concepts like elasticity, market equilibrium, and shifts in demand and supply. In addition, they explore different market structures (perfect competition, monopoly, oligopoly), production and cost theories, and basic macroeconomic topics like national income, inflation, and unemployment.

DAF 1301: FUNDAMENTALS OF ACCOUNTING II Pre-requisites: DBM 114 Purpose: To develop the learners deeper understanding of the principles of book-keeping and accounts and the ability to maintain books of accounts and preparation of financial statements Course Objectives: By the end of the course unit the student should be able to:- Compile accounting data • Prepare financial statements • Interpret accounting information • Use accounting information in decision making. Course Content: • Partnership accounts; the partnership agreement, formation of a partnership, final accounts of partnerships, valuation of goodwill and change in partnership • Introduction to company accounts, Introduction to published financial statements • Financial Reporting by Manufacturing enterprise • Financial statement analysis • Cash flow Statements • Accounting for not for profit organizations • Incomplete records Teaching / Learning Methodologies: Lectures and tutorials; group discussion; demonstration; Individual assignment; Case studies Instructional Materials and Equipment: Projector; test books; design catalogues; computer laboratory; design software; simulators Recommended Text Books: • Honrgren and Sundem, G. L, Introduction to Financial Accounting, (6th Edition), New York; Prentice Hall • Larson, K.M and Pyre, D, Fundamentals of Accounting Principles, (12th Edition), Prentice Hall • Frank Woods & Alan Sangster, Business accounting,(9th ) Prentice Hall Text Books for further Reading: • Wood, Frank, Business Accounting (17th Edition), International Thompson