Ministry of Education

Test Blueprint for National Exit Examination to be held in 2015 E.C

Band: 5

Program: - Bachelor of Art degree in Accounting & Finance

Compiled by:

1 Mr. Mohammed Abdulselam (Msc.) Email: [email protected]

Jimma University +251-927-33-74-34
2 Mr. Sefiager Alem (Msc.) , [email protected]
Addis Ababa University +251-911-43-93-65

January, 2023
Wolaita Sodo
Ethiopia

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Table of Contents
1. Introduction ................................................................................................................................................ 3

2. Objective of test blueprint .......................................................................................................................... 4

3. Expected profile of the Graduates .............................................................................................................. 4

4. Competencies and Learning outcomes ................................................................................................... 5

4.1.1. Competencies/General Objectives ............................................................................................... 5

4.1.2. Learning outcomes/Specific Objectives ...................................................................................... 6

5. Themes and list of courses ......................................................................................................................... 7

Courses to be included in the Exit Examination ........................................................................................... 8

6. Test blue print detail templates ............................................................................................................... 9

Conclusion ....................................................................................................................................................... 21

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 1. Introduction

The Ministry of Education of Ethiopia has announced the implementation of exit exam for all undergraduate
program students (public and private), beginning with the 2022/2023 academic year, in order to improve the
quality of graduates produced by higher learning institutions. The exit exam aimed at checking whether
students have acquired the required knowledge, skills and attitudes or not. To implement this, it requires
determining competency areas for a specific program, which is already completed. Based on the competency
areas prepared, it needs to plan the construction of tests.

Planning of a test is a first and vital step in the construction of an achievement test. An achievement test
demands very systematic and careful planning, as a fact that good planning is a symbol of success. Tests are
the tools that provide scores that measure level of student learning and study program learning outcomes. In
order to achieve the valid and reliable measurement of student learning and program learning outcomes, the
development of valid and reliable test is the mandatory. Test should be able to measure student performance
in all dimensions of knowledge, skill and attitude. The carefully planned test construction contributes to
improve the overall quality of the test in terms of test content validity, difficulty level, discrimination power
and test reliability. Test preparation is not an easy task; it requires a careful planning and guideline to make
the task simple. Test construction needs the preparation of test blue print. Test blueprint is defined as a
complete plan that explains how to develop a test. The term refers to a map or specification of assessment to
ensure that all aspects of the curriculum and educational domains are covered by the assessment programs
over a specified period of time. It helps curriculum developers/test constructors to match various
competencies with the course content and the appropriate modality of assessment.

Generally, test blueprint will help to ensure tests: 1) Appropriately assess the achievement of instructional
objectives of the course; 2) Appropriately reflect key course goals, objectives and the material learned or
covered during the instruction period; and 3) Include the appropriate item formats along with the knowledge
and skills being assessed.
Keeping this in mind, the selected individuals whom name is indicated above has prepared this test blueprint
draft for BA degree program in Accounting and Finance in order to help the test developers or content
specialists in their process of valid and reliable test construction. The major points considered in the process
of preparing this test blue print guideline were the core competencies that have been already identified for
the themes of courses, the course contents, course credit hours, length of periods for which the courses are
delivered and the learning outcomes with their corresponding levels of achievement by learning domains. In
line with these, the number of test items that should adequately assess the performance of students in all the

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content topics was determined after through orientation & discussion with the content specialists and test
blueprint guidelines developers. This draft has been developed within very constrained time period and may
have limitations. However, the team have devoted all available, time, skills and others efforts to minimize
such restrictions and let this test blue print fulfills the minimum requirements while developing the actual
exams in the future.

Therefore, the main purpose of this blue print is to give direction & hints for test developers in very
condensed manner.
2. Objective of test blueprint
Test blueprint preparation is generally opted to assist the preparation of a test that is representative,
broadly sampled, and consisting of complete knowledge domain expected of the Ethiopian higher
education students on completion of their study program. The specific objectives of test blueprint are to:
 Facilitate the construction of a representative and balanced test items for the selected courses
in accordance with the competencies identified.
 Guide test developers or writers to write or set appropriate test items.
3. Expected profile of the Graduates
Upon graduation from the program, the graduate from BA degree in accounting and finance should have
accounting and finance knowledge and understanding that enable them to:

 Analyze business events, recognize, measure economic transactions, design accounting information
systems and prepare financial reports in accordance with international Financial Reporting Standards
(IFRS);
 Audit financial statements and the underlying accounting systems, controls and records, and express
an independent professional opinion about them as per International Standards for Auditing (ISA);
 Identify, measure, gather, analyze, interpret and communicate cost and other types of information to
management for planning, control, performance measurement, and decision making related to
pricing, operating, investing, and financing activities;
 Account transactions and events, and prepare financial statements for not-for-profit organizations as
per International Public Sector Accounting Standards (IPSAS) and prepare tax return and perform
tax plan.
 Manage financial resource and risk exposures of business firms, manage financial institutions,
analyze investment opportunities and execute professional services in investment institutions,
brokerage & dealer firms and in investment banks;

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 4. Competencies and Learning outcomes
The program of Accounting and Finance aims to help the graduates to demonstrate desired knowledge,
skills and attitudes in the area of accounting, auditing and finance practices through student–centered high
quality, viable programs which are fully recognized by both the private and public institutions in Ethiopia
and internationally. Hence, the BA degree program in Accounting and Finance is designed to help learner
to achieve the following competencies and learning outcomes:

4.1.1. Competencies/General Objectives

Knowledge Aspects
 Describe essential facts, concepts, principles and theories relating to Accounting and Finance;
 Comprehend knowledge of theory, language and tools that are used for specification, design,
implementation, evaluation and management of accounting systems;
 Conceptualize professional, moral and ethical principles in Accounting, Auditing and Finance.
 Describe various Ethiopian tax laws;

Skill Aspects

 Design and implement financial accounting and reporting system in line with both the international
rules and national laws;
 Design and implement an accounting system that would enable to identify, measure, interpret and
communicate cost and managerial accounting information for decision makers in a manner that helps
to determine and control the costs of their goods and services;
 Evaluate the economic/financial viability of investment decisions (both short-term and long-term
investment projects) for all types of organizations;
 Design and run effective internal control systems;
 Audit financial statements and the underlying accounting systems, controls and records, and express an
independent professional opinion as per international standards for auditing (ISA) and other relevant
rules and regulations and take part in preparing audit reports;
 Design and implement effective and efficient accounting systems to account for transactions and
events related to public sector and civil society organizations; prepare and interpret financial reports
for such organizations as per international public sector accounting standards and other applicable
rules and laws;
 Prepare tax returns for the tax payers and conduct tax assessment and manage tax revenue for the

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 government as per the applicable tax proclamations, regulations and directives
Attitude Aspects

 Be able to work ethically as a member of a professional associations;

 Recognize and be guided by the social, professional, and ethical issues involved in auditing and
preparation of financial statements;
 Judge ethically, think logically, reason critically, and make professional judgments in Accounting and
Finance;
 Value integrity and professional ethics in carrying out assigned activities;
 Internalize an appreciation for the role of ethics in both the profession and the business world;
 Develop time-management, work-planning skills and be prepared for graduate studies, professional
certification and advanced trainings in accounting, auditing, finance and management

4.1.2. Learning outcomes/Specific Objectives

 Students will be able to know commonly used financial statements, their components and how
information is organized from the business transactions to generate these financial reports.
 Students will be able to demonstrate knowledge of preparation of financial statements or financial
schedules and disclosures in accordance with the requirement of International Financial Reporting
Standards (IFRS) through synthesis of information.
 Students will be able to demonstrate knowledge in setting up the appropriate accounting information
system for entities.
 Students will be able to demonstrate progressive learning in the elements of managerial decision
making, including planning/budgeting, directing and controlling/performance evaluation activities in
business environment from the cost and managerial accounting knowledge and skills acquired.
 Students will be able to demonstrate appropriate knowledge and progressive learning to Audit
financial statements and the underlying accounting systems, controls and records, and express an
independent professional opinion as per international standards for auditing (ISA)
 Students will be able to demonstrate progressive learning of various tax issues and applicable tax
laws and regulations.
 Students will be able to acquire progressive knowledge and skills in managing financial resource and
risk exposures of business firms, managing financial institutions, in analyzing investment
opportunities and executing professional services in investment institutions, brokerage & dealer
firms and in investment banks.

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  Students will be able to demonstrate progressive professional values and business ethics at
organizational and societal level.
 Students will be able to demonstrate high professional ethics related to accounting within a global
ethical framework
 Students will be able to learn relevant financial accounting career skills, applying both quantitative and
qualitative knowledge to their future careers in business.
 Students will learn relevant managerial accounting career skills, applying both quantitative and
qualitative knowledge to their future careers in business.
 Students will demonstrate the development of information technology skills, including but not limited
to the use of: the Internet, online learning management platforms, Spreadsheet software, accounting
and income tax software, and/or online accounting homework systems.
5. Themes and list of courses
With this aim and given the graduate profile, core competency areas based on which exit exam is to be
provided for the bachelor degree in accounting and finance are identified with the desired learning
outcomes expected from graduates. The competencies are developed in such a way that the exit exam
assessment ensure whether the graduate of accounting and finance student possess the desired
knowledge, skills and attitude.

Accordingly, 15 core/major courses that are offered to students’ of Accounting and Finance at various
levels throughout their stay at university are identified under five major thematic areas based on the
required learning outcomes. The identification of major themes was done by considering the desired core
competencies.

The five major thematic areas on which the exit exam will be based are:
I. Financial Accounting and Reporting
II. Cost and Managerial Accounting
III. Corporate Finance and Financial Institutions
IV. Auditing and Assurance Services
V. Taxation and Public Sector Accounting

The content of the exams are determined based on the competencies and learning outcomes that graduates
are expected to achieve. Therefore, this guideline provide the expected profile of the graduate, the detail core
competency areas and learning outcomes, the thematic areas and the list of major courses to be included in
the exit exam under each thematic area.

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Courses to be included in the Exit Examination
Thematic Areas Total Credit Courses to be included Course
Hrs. of the ECTS/Credit
theme
1. Financial Accounting 23 Fundamentals of Accounting I 4
and Reporting Fundamentals of Accounting II 4
Intermediate Financial Accounting I 4
Intermediate Financial Accounting II 4
Advanced Financial Accounting I 3
Advanced Financial Accounting II 4
Total 23
2. Cost and Managerial 6 Cost and Management Accounting I 3
Accounting Cost and Management Accounting II 3
Total 6
3. Corporate Finance 10 Financial Management I 3
and Financial Financial Management II 3
Institutions Financial Markets and Institutions 4
Total 10
4. Auditing and Auditing Principles and Practices I 3
Assurance Services 6 Auditing Principles and Practices II 3
Total 6
5. Taxation and Public 6 Public Finance and Taxation 3
Sector Accounting Accounting for Public Sector and Civil 3
Society
Total 6
Total 51 51

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6. Test blue print detail templates

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 Learning outcomes and test weight

Cognitive

Psychomotor

No of items
Courses under the themes

Affective
Share of Themes
Themes

Cr. H.

Learning Outcome

Creation/Synthesis
Competencies

Understanding
Remembering

Application

Evaluation
Contents

Analysis
Understand the role of Accounting
in business and develop an Understand the role of accounting in
awareness of the accounting Introduction to Accg & business, Explain the accounting equation
profession Business and its elements 1 0 0 1
Understand the steps in accounting cycles,
Summarize and apply basic
know the rule of double entry systems,
Fundamentals of Accounting I

financial accounting terms,

Accg cycle for service-giving Complete worksheets and prepare
concepts, and principles.
business financial statements 1 1 0 0 2
Understand the accounting for
4 Take a series of transactions
Accg cycle for merchandising merchandizing businesses and its
Theme 1

through the accounting cycle

45 business applications 1 0 0 1
Compare the manual & computerized
Prepare financial statements
Accounting Systems accounting systems 0 1 1
Understand internal control mechanisms
over cash & receivables, Apply
accounting principles and control of cash
Cash and Receivables and receivables 1 1 0 0 2
Total 4 2 0 0 1 7
Analyze, record and report Explain & apply different inventory
Fundamen

Accountin

Inventories
10 costing methods 1 1 0 0 2
tals of

transactions for businesses

g II

4
Utilize andasidentify
organized the private
partnerships, Property, Plant & equipment, Understand the accounting for 2 0 2
 implication of the various methods Intangible Assets and Natural PPE,intangible assets & Natural
of valuation in respect to accounts Resources Resources
and notes receivable, inventories,
depreciation, tangible and
intangible assets, and natural
resources.
Analyze and record payroll
Current Liabilities
transactions in Ethiopian context. 0 0
Internalize the current Ethiopian payroll
Ethiopian Payroll System
systems 1 1
Accounting for Partnerships in Understand the accounting for
Ethiopia Partnership form of businesses in Ethiopia 1 0 1
Analyze the formation, operations &
Accounting for Companies in
management procedures of share
Ethiopia
companies in Ethiopia 2 0 2
Overview of the organization, operations
Public enterprises in Ethiopia and liquidations of public enterprises in
Ethiopia 1 0 0
Total 1 4 1 2 0 0 1 0 8
Demonstrate an awareness of the
Development of Accounting
substance of and the standard- Explain the IASB’s conceptual
Principles and Professional
setting process for international framework for financial reporting
Intermediate Financial Accounting I

Practice
accounting standards; 1 0 0 1
Apply professional judgment in
analyzing accounting issues and Fair value measurement and
4 recommending accounting Impairment Understand the fair value measurement
policies; and impairment concept 1 0 0 1
Analyze the recognition & recognition of
Cash and Receivables
receivables 1 0 0 1
Explain the special inventory valuation
Inventories
techniques 1 0 0 0
Property, Plant, and Equipment Perform the accounting procedures for the 1 0 1 2

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 Depreciation, disposition & Impairment
of PPE
Recognize & measure investment
Investment Property
property 1 0 0 0
Non-current Assets Held for
Sale, and Discontinued
Operations 0 0 0
Know the characteristics of Intangible
Intangible assets
assets 1 0 0 1
Accounting Policies, Changes
in Accounting Estimates and
Errors 0 0 0
Understand the cash flow statement
Statement of cash flows
preparation under different methods 1 0 0 1
Agricultural accounting 0 0 0
Total 0 3 1 2 0 0 0 1 7
Identify the alternative forms of a
joint venture and describe the
accounting treatment for Understand the Accounting for Joint
investments in joint arrangements; Joint Arrangements ventures formations & operations 2 0 0 2
Advanced Financial Accounting I

Apply proper accounting

techniques to account for branch
operations and prepare combined Distinguish Sales agencies and branches;
financial statements for home Accounting for Sales Agencies Demonstrate accounting practices in the
3
office and branch; and Branch Operations brach and home office operations 1 1 0 0 2
Record, analyze and report
financial information related to
income taxes, biological assets,
insurance contracts and share- Reconsider the income taxes and tax base
based compensations. Income Taxes concept 1 0 0 1
Undertake valuation of financial Understand different shared based
Share-based Compensation
assets for financial reporting settlement alternatives and its applications 1 0 0 1

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 purposes.
Understand the concept of Explain the nature of Biological assets
Accounting for Agriculture
Agricultural Accounting and their measurement & recognition 1 0 0 1
Analyze the accounting of insurance
Insurance Contracts contracts 1 0 0 1
Revisiting the Statement of
Cash Flows 0 0 0
Asset Valuation for Financial
Reporting 0 0 0

Total 1 4 1 2 0 0 0 0 0
Explain Business combinations and
methods of its arrangement, Consider the
Business Combinations accounting for BC 2 1 0 0 3
Explain the nature of business
Advanced Financial Accounting II

combinations and its accounting Consolidation on Date of Prepare consolidated financial statement
treatment; Acquisition on the date of acquisition 1 1 0 1 3
Explain and account for foreign
currency transactions and translate
4
foreign currency financial Consolidation Subsequent to
statements; and Acquisition 0 0 0
Prepare segment and interim The Effects of Changes in Understand and apply accounting
financial reports. Foreign Exchange Rates practices in the foreign exchange rate 1 1 0 0 2
Segment and Interim Financial
Reporting 0 0 0
Accounting for Public
Enterprises in Ethiopia 0 0 0
Total 0 4 2 1 0 0 0 1 8

Tot. 23 1 4 44
Understand the Objectives of Cost and
Theme 2

Accounti
Cost and
Manage
ment

ng I

12 3 Understand the concept of cost Overview of Cost and Management Accounting; List the
and managerial Accounting Management Accounting classifications of costs 1 0 0 1

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 Apply different costing techniques Cost determination: The Differentiate Direct matrial, labor and
in the real business practices costing of resource inputs Overhead costs, Allocate overhead costs 1 0 0 1
Perform Job order costing from Process
costing method, Apply job and process
Classify costs based on various Costing methods: The costing costing methods in the operations of
criterias of resource outputs different firms 1 0 1 2
Explain the Purpose of Cost allocations
Explain how Overhead costs are and perform cost allocations using
allocated Cost Allocation different approaches 1 0 0 1
Activity-Based Costing and Define Activity based costing and
Management Management 1 0 0 1
Total 1 2 1 1 0 0 0 1 6
Analyze cost-volume-profit Cost-Volume-Profit Analysis,
techniques to determine optimal Absorption, and Variable Understand the concept of CVP analysis,
managerial decisions. Costing absorption and Variable Costing 1 0 0 1
Prepare a master budget and
demonstrate an understanding of
the relationship between the Relevant information and Explain the relevant costing technique and
Cost and Management Accounting II

components. Decision Making apply it to decision making 1 0 1 2

Perform cost variance analysis
and demonstrate the use of Elaborate the purpose of developing
standard costs in flexible Information for budgeting, budget and construct Master budget for
3
budgeting. planning and control purposes mfg firms 1 0 0 1
Prepare analyses of various Standard Costing, Flexible Understand different types of budgetary
special decisions, using relevant Budgeting and Variance systems, prepare flexible budgets and
costing and benefits. Analysis perform variance analysis 1 0 1 2
The pricing of goods and Understand the concept of pricing &
services transfer pricing 0 0 0
Responsibility Accounting Identify different responsibility centres 0 0 0
0 0 0
0 0 0
Total 0 2 1 0 0 1 0 2 6

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Total 6 0 3 12
This course provides a sound
understanding of the financial
principles, theories and
techniques, and aims to give a
solid basis for decision making,
incorporating the different aspects An Overview of Financial Understand the nature and Scope of
of the company. Management Financial management 1 0 0 1
Financial Management I

Explain the purposes of financial analysis;

Financial Statement Analysis Perform different ratio analysis 1 0 0 1
3
Elaborate the concept of Time value of
The time value of money money 1 0 0 1
Understanding & measuring of risks and
Risk and Return return 1 0 0 1
Understand the cost of capital,
Cost of Capital components and its practice 1 0 0 1
20 Explain capital budgeting decision and
Capital Budgeting Decisions analyze different CB decisions 1 0 0 1

Total 0 5 1 0 0 0 0 0 6
Demonstrate knowledge of the
concept of optimum capital
structure that maximizes firm’s
value and the controversy over the Distiguish between Operating & Financial
Financial Management II

relevance of capital structure Capital Structure Policy and leverage, apply different capital structure
policy Leverage theories 1 0 0 1
3 Appreciate theories over firm’s
dividend policy in maximizing A Review of Dividends and Define Dividen policy and evaluate its
firm’s value Dividends Policy practice 1 0 0 1
Carry out financial forecasts for Perform financial forecasting for external
firms Financial Forecasting financial needs 0 1 1
Theme 3

Determine appropriate working Define working capital management and

capital management strategies for Managing Current Assets explain current asset investment policies 1 0 0 1

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 a firm
Understand the alternatives of finacing
Financing Current Assets current assets 1 0 0 1
Total 1 2 1 0 0 0 0 1 5
This course provides students the
essential knowledge required to
understand the nature and role of
the financial system in the
economy and the characteristics
and operations of the major An Overview of the Financial Define financial system and identify its
Financial Markets and Institutions

financial institutions. System role in economy of one country 1 0 0 1

Financial Institutions in the Understand the functions and types of
Financial System financial institutions 2 0 0 2
4
Interest rates in the Financial Explain the theory and structures of
System interest rates 1 0 0 1
Financial Markets In The Define financial markets, identify its
Financial System structure, define derivative market 1 1 0 0 2
The Regulation of Financial Elaborate the purpose of financial markets
Markets and Institutions and institutions regulations 1 0 0 1
Overview Of Ethiopian Criticize the quality & strength of current
Financial System Ethiopian Financial system 1 0 0 1
Total 2 4 1 0 0 1 0 0 8

Total 10 0 1 19
Describe the nature of an audit and
Auditing Principles and Practices I

explain the economic and legal The Nature, Purpose, Scope of Understand The Nature, Purpose, and
basis for auditing. Audit and Assurance Services Scope of Audit and Assurance Services 1 0 0 1
Assess professional ethics with
Theme 4

12 3 respect to the audit function and Examine the historical development &
review the main components of Evolution of Auditing, Define the
Code of Professional Conduct. The Auditing Profession terminologies associated with auditing , 2 0 2
Demonstrate expertise in planning Client Acceptance and Understand the concept of client
and carrying out audit procedures Planning the Audit acceptance and planning the audit 1 0 0 1

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 in accordance with International
Auditing Standards
Demonstrate ability in carrying
out functions of internal control Audit Responsibility,
systems and examine the elements Objectives, Evidence and Define audit responsibility & Evidence,
of an internal control structure Recording the Audit perform audit operations 1 0 0 1
Internal Control 0 0 0
Recognize and be guided by the social,
professional, and ethical issues involved
in auditing and preparation of financial
Audit Reports statements; 1 0 1
Total 1 2 0 0 0 0 3 0 6
Explain why auditors use
sampling and apply audit-
sampling techniques for evidence Define Audit sampling, Perform audit
acquisition and evaluation. Testing and Audit Sampling sampling for substantive and control tests 1 0 1 2
Complete the audit and describe
the procedures required for Audit of the Sales and Understand the concept of Audit of sale &
Auditing Principles and Practices II

completing the audit Collection Cycle collection cycle 2 0 0 2

Recognize the major effects of
computerization of accounting
systems on a company's
3
operations and on the audit Audit of Payroll and Personnel
approach cycle 0 0 0
Make substantive tests and tests of
Audit of Acquisition and controls audit for acquistion and
Payment Cycle warehouse cycle 2 0 0 2
Audit of Inventory and
Warehouse Cycle 0 0 0
Audit of the Capital and
Repayment Cycle 0 0 0
Audit of Cash Balances 0 0 0

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 Completing the Audit 0 0 0
Auditing Computerized
Accounting Systems: An
Overview 0 0 0
Total 0 2 3 0 0 0 0 1 6

Total 6 3 1 12
Discuss the essence of public Understand public finance ,role and its
finance and taxation in theory and functions, differentiate prublic revenues,
practice in Ethiopian context Basics of Public Finance expenditures, debt 1 0 0 1
Apply basic Ethiopian tax
concepts to various circumstances Explain the meaning, objectives and
Public Finance and Taxation

relating to the employment, Meaning and Characteristics of classifications of taxations, identify tax
business and other income taxes Taxation rate structures 1 0 0 1
Apply basic Ethiopian tax
3
concepts to various circumstances
relating to VAT, turnover tax, Assess the public finance practice in
excise taxes, and custom duty Public Finance in Ethiopia Ethiopian federal finance 1 0 0 1
Prepare tax returns for the tax payers and
Theme 5

12 conduct tax assessment and manage tax

Ethiopian Tax System revenue for the government 0 2 2
Investment Incentives 0 0 0
Total 0 2 1 0 0 0 0 0 0
Identify characteristics and types Overview of Financial Identify and explain the characteristics
Accounting for Public Sector and

of government and Not-For-profit Reporting for Governmental that distinguish governmental and not-for-
organizations (NFP); and NFP Entities profit entities from for-profit entities 1 0 0 1
Civil Society

Understand the budgeting

3 framework of governmental units Define fund and principles of fund
and other non-profit organizations Principles of accounting and accounting, Types of funds in each fund
and help senior budget officials of financial reporting of category and characteristics of each fund
the same in developing budgets governmental entities type. 1 0 0 1
Distinguish the legal and International Public Sector Understand IPSAS and its applications 1 0 0 1

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 economic substance of Accounting Standards [IPSAS]
transactions as opposed to the
nature of transactions in business
organizations;
Budgeting and Performance
Reporting 0 0 0
Accounting for General and Differentiate Special & revenue funds and
Special Revenue Funds apply accounting practice 1 0 0 1
Accounting for Capital Project Explain Capital Project Fund and its
Fund purposes 1 0 0 1
Accounting for Debt Service
Fund Identify the role of debt service funds 1 0 0 1
Accounting for Internal
Revenue Funds Define Proprietary funds and its types 1 0 0 1
Accounting for Fiduciary Identify different categories of agency
Funds funds 1 0 0 1
Accounting for Other Not-for-
Profit Entities 0 0 0
Accounting and Reporting for
the Federal Government of
Ethiopia 0 0 0
Total 2 5 0 1 0 0 0 0 8
Total 6 0 2 13
4 11
Grand
Total 100 51 85 4 11 100

Note:
 The share of each course content was determined based on the length of time required (Weeks) to complete the course which is received
from Curriculum. The course breakdown/outline for the course Advanced Financial Accounting (I&II) was not properly done
considering the length of time to complete courses and content specific. So, blue print developers have judged the contents of the course
as indicated in the above table.
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 Ministry of Education
Higher Education Sub-sector
Share of Competencies (KSA) per Courses
Program: BA Degree in Accounting & Finance (Summary)

Share of Share of Competencies (in %)

Cr
R.No Themes Course Name Courses Remark
Hours Knowledge Skill Attitude
(%)
1 Financial Accounting and Fundamentals of Accounting I 4 7.8 6 1 7
Reporting Fundamentals of Accounting II 4 7.84 7 1 8

Intermediate Financial Accounting I 4 7.84 5 1 6

Intermediate Financial Accounting II 4 7.84 6 1 7

Advanced Financial Accounting I 3 5.88 8 8

Advanced Financial Accounting II 4 7.84 7 1 8

2 Cost and Managerial Cost and Management Accounting I 3 5.88 5 1 6
Accounting Cost and Management Accounting II 3 5.88 4 2 6
3 Corporate Finance and Financial Management I 3 5.88 6 6
Financial Institutions Financial Management II 3 5.88 4 1 5

Financial Markets and Institutions 4 7.84 8 8

5 Auditing and Assurance Auditing Principles and Practices I 3 5.88 3 3 6
Services Auditing Principles and Practices II 3 5.88 5 1 6
5 Taxation and Public Sector Public Finance and Taxation 3 5.88 3 2 5
Accounting Accounting for Public Sector and Civil Society 3 5.88 8 8
Total (Aggregate) 51 85 11 4 100

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Conclusion

Exit examination can have a vital role in producing knowledgeable, skillful and attitudinally matured
graduates. It contributes to prepare competent graduates as it can serve as a quality check for
effectiveness. It also helps in improving academic programs quality and effectiveness. Furthermore, it
can create the platform for cooperation among academic programs at different universities to work
jointly to improve the programs quality.

In view of this, this document is produced to assist the setting of the exit examinations for Bachelor of
Art degree in Accounting & Finance program which is being delivered under the close follow up and
administration of Ministry of Education. To meet the graduation profile, competency and learning
outcome, exit exam competency selection and identifying core course was done for 2015 E.C graduating
students. As a result, test blueprint for the aforementioned program has been prepared based on the
predetermined criteria.

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