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ACCA Student Handbook

Table of Contents

1. Introduction to Cornerstone and Luthien Advisory Ltd 2. Courses offered by Cornerstone 3. Tutors of CIPS and other courses

4. The CIPS course 5. Facilities for CIPS Students 6. Policies & Procedures 7. Our Team

Take a look at the new CIPS course structure

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Notes;

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INTRODUCTION TO CORNERSTONE AND LUTHIEN

Cornerstone & Luthien Advisory Ltd is a tuition provider for CIPS qualifications Rwanda. We are

located at Rubangura, first floor next to the National Institute of Statistics.

We are currently the leading training institutions offering tuition for the Government sponsored

students by the Ministry of Finance and Economic Planning, Government of Rwanda and the

Office of the Auditor General. We are also the lead trainers for the big audit firms in Rwanda such

as Ernst & Young, Deloitte, Grant Thornton and KPMG. We have highly qualified, committed and

experienced teaching staff whose pride is to make students obtain the best grades and complete

their courses with the aim of passing the professional examinations on the first attempt.

Who We Are

Cornerstone and Luthien Advisory Ltd is tuition provider committed to provide innovation and excellence in internationally recognized professional programmes. We are also a management consultancy company registered in Rwanda and Kenya.

We are affiliated with the following examining bodies:

Institute of Certified Public Accountants of Rwanda

Kenya Accountants and Secretaries Examination Board (KASNEB);

CFA, USA

CFA Institute, USA

ACCA UK Recent affiliations

CISI- UK

BPP- UK

We Train,

Consultancy Services

Strategic Planning

Institutional Development

Project Design, Implementation

Monitoring and Evaluation.

Research and Baseline Studies

Training and Capacity Building

Assets Management.

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Our clients:

Ministry of Finance and Economic Planning, Government of Rwanda

Rwanda Revenue Authority

Rwanda Development Board

Deloitte

Bank of Kigali

EY Rwanda

National Bank of Rwanda

GPO Partners

OAG Rwanda

BOXX Rwanda

BRD

RWANDAIR

ZIGAMA CSS

Women Enterprise Fund

Owezo Fund Oversight Board

Ministry of Industrialization, Government of Kenya

Kenya Development Planning Centre

OUR COURSES

Cornerstone is one the leading Accountancy and financial training company based in Kigali. Since our commence of operation in Rwanda, hundreds of individuals and numerous large corporates have showed interest in training with us.

We offer coaching classes for:

Chartered Institute of Procurement & Supply (CIPS, UK) others

CPA - Certified Public Accountant (Rwanda) CPA - Certified Public Accountant (Kenya) CFA - Chartered Financial Analyst (USA) CIA - Certified Internal Auditor (USA) ACCA- ACCA Qualification and FIA

Apart from the above exam based qualifications, we do offer consultancy in Strategic Planning, Institutional Development, Project Design, Implementation, Monitoring and Evaluation. Research and Baseline Studies, Training/Capacity Building and Assets Management. Whether it is a basic/introductory training or advanced training needs involving complex and high end expertise, our consultancy team can meet your specific needs.

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OUR CIPS LEAD TRAINER. Alex Leonard Musungu Supply chain practitioner with vast experience in logistics, warehousing and procurement functions. Multi-tasking skills in development and implementation of procurement strategies, policies and procedures, Inventory Planning Systems, Production Planning Systems, Supplier Management and Development Systems, with in-depth knowledge in global sourcing and contract management. Alex currently works as Head Supply Chain Management. He has taught CIPS and other procurement and supply related course units since 2008. THE CIPS COURSE

The Chartered Institute of Procurement & Supply (CIPS) is a United Kingdom-based global professional body working for the purchasing and supply professions. With an objective of "leading excellence in procurement and supply", it aims to promote good practice and provides services for the benefit of a procurement community of 200,000 members.

The professional qualifications programs include:

CIPS Certificate in Purchasing and Supply The Certificate in procurement and supply operations focuses on giving you the skills you need to recognise and describe the key processes in procurement, and building candidate’s professional knowledge and competence

Learning Outcome

You will develop robust knowledge in creating quotations and contract and tender documentation, including e-systems, assessing quotations, addressing customer enquiries and supplier selection, performance issues and reviews.

Entry requirements

There are no entry requirements. You don’t need any prior professional qualifications or experience.

Assessment: Each module is assessed by computer based examination (CBE) testing knowledge and understanding of the module content Pass mark: 70%

Units

L2M1 Introducing Procurement & Supply - 6 Credits L2M2 Procurement & Supply Operations - 3 Credits L2M3 Stakeholder Relationships - 3 Credits, L2M4 Systems Technology - 3 Credits L2M5 Inventory, Logistics & Expediting - 3 Credits

Successful completion of the Level leads to the CIPS Certificate in P & S award

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CIPS Diploma in Procurement and Supply The programme consists of 5 modules in

purchasing and supply processes management. The Diploma addresses planning and forecasting for future demand, forward planning for contract development, negotiating volumes, margins and standards, creating and controlling specifications, and contract management. It also covers the supply market and chain, negotiating with suppliers, conflict resolution and performance review

You will need to have completed either the CIPS Certificate in procurement and supply operations, the CIPS Advanced certificate in procurement and supply. Alternatively, you will need either two years’ experience in a business environment, Rwanda A level qualification.

Exam format: Each module is assessed by examination (3 hours) Pass mark 50%

Unit Title: Qualification Number - CIPS Reference

Contexts of procurement and supply D1

Business needs in procurement and supply D2

Sourcing in procurement and supply D3

Negotiating and contracting in procurement and supply D4

Managing contracts and relationships in procurement and supply D5

Successful completion of the Level leads to the CIPS Diploma in P & S award

CIPS Advanced Certificate in Procurement and Supply

This programme is designed for those in an operational procurement and supply role

who need the capability to carry out procurement and supply tasks. No qualifications or

experience are necessary, but if you have the CIPS Certificate or CIPS International

Certificate you’ll find this qualification builds on your current professional understanding.

Learning Outcomes

You will develop the robust knowledge to: understand and apply demand management

through manual or IT based systems, carry out stock valuation and ordering, arrange

supply logistics and the necessary paperwork, and implement new contracts, including

queries on performance, and financial management and contract review

Assessment: Each module is assessed by computer based examination (CBE) (2

hours)

Exam Format: Objective response (OR) = Multiple choice questions, Drop down list or

Drag&drop option

Passmark: 70%

6 Credit modules = 72 questions

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Units

L3M1 Procurement & Supply Environments - 6 Credits (Core)

L3M2 Ethical Procurement & Supply - 6 Credits (Core)

L3M3 Contract Administration - 6 Credits (Core)

L3M4 Team Dynamics & Change - 6 Credits (Core)

L3M5 Socially Responsible Procurement - 6 Credits (Elective)

L3M6 Socially Responsible Warehousing & Distribution - 6 Credits (Elective)

Successful completion of the Level leads to the CIPS Advanced Certificate in P & S

award

Upon completion of the professional diploma and with sufficient procurement experience, candidates can acquire full membership (MCIPS). Before acceding to full membership, students hold associate member status (ACIPS). Higher status may also be achieved through recommendation and achievement in the form of a fellowship (FCIPS).

CIPS aims to promote and develop high standards of professional skill, ability, and integrity among all those engaged in purchasing and supply chain management.

Your Journey to Membership Start CIPS qualifications at either the Certificate, Advanced certificate or Diploma, depending on your prior experience and qualifications.

ENTRY ROUTES BASIC: Start CIPS qualifications at either the Certificate, Advanced certificate or Diploma, depending on your prior experience and qualifications. DEGREE ROUTE: Business, procurement and supply degree realated holders can possibly

be exempted from some levels.

Interested in joining CIPS? The quickest and easiest way to become a CIPS member is to log on to https://www.cips.org/membership/join-online/ payment can be made online and you will receive your membership number upon your application being processed. First time registration is £100 for Rwanda.

OTHER FACILITIES FOR CIPS STUDENTS

Free WIFI for Personal Laptops (on request)

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POLICIES & PROCEDURE

1. Enrolment Terms & Conditions 2. Teaching Timetable 3. Refund Policy 4. Assessment 5. Deferment Policy 6. Fee Transfer Policy 7. Class Cancellation and Student Liaison 8. Make Up Class 9. Class Attendance Policy 10. Student Feedback Policy 11. Complaints Policy 12. Performance Report to Sponsor 13. Distribution of Material 14. Malpractice & Maladministration policy and procedure 15. Provision of Study Material 16. Health and safety policy. 17. Performance/Course Evaluation 18. Equality and diversity policy

19. Data protection and safeguarding policies

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Enrolment Terms & Conditions Objective: To maintain a high level of tuition provision, being flexible to deliver our market’s demands Policy or Procedure: Student is required to read and understand our enrollment terms and conditions and we expect high level compliance. All classes are conducted over the weekend and students are expected to appear as per timetable that is presented prior to class commence. CLA will provide all necessary approved reading materials. Internal exams are conducted time after time to ensure that students can meet the standard of final exams. Teaching Timetable Each class session is 3 hours and each course unit is allocated upto 21 sessions of study revision inclusive. 16 tuition and 5 for revision. On addition to the above CLA provides detailed information on on learning hours set by CIPS, including taught hours and other study support. Before commence of class students will be issued with a detaile scheme of work Course calendar is displayed on our college notice board, you can get a copy at the inquiry desk. Examination dates/entry deadlines; https://www.cips.org/en/learn/student-zone/key-dates/

Refund Policy Purpose: To provide procedure of the refund of tuition fee to the students Scope: All students of various courses Policy or Procedure:

1) Fee refund request will only be considered via email or in writing to the name of the Managing Director

2) Fee refund claim shall be made before the 2nd lecture of the course and batch, you are enrolled for. The 2nd lecture of the course will be considered as per the schedule of Cornerstone

3) Following amount will be deducted from the amount while refunding the fee; a. Study material charges b. Services availed (No. Of lectures attended –proportional amount will be deducted) c. Administrative charges i.e. 15% of the fees

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Assessment Our assessment is mainly made of tuition and revision. our students are also assessed amid and after completion of tuition (Continuous Assessment Test and Mocks exams) Our students are given timetables for internal exams as soon as classes commence. After every exam, lecturers mark the scripts and give suggested answers to students. Thorough guidance to our students will be obtained from CIPS documentation designed to help tuition providers in delivery of CIPS courses. We as a college we find them very important and we believe if followed, we shall deliver. Each module is assessed by computer based examination (CBE) (2 hours) Final Exam Format: Objective response (OR) = Multiple choice questions, Drop down list or

Drag&drop option. Students will be advised to visit CIPS website as much as they can and the student support team will always send notification on important deadline and other issues. https://www.cips.org/en-gb/learn/student-zone/

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Deferment Policy

Purpose: Deferral of tuition fee for the next study session Policy or Procedure:

1) Fee deferment request will only be considered via email or in writing to the name programme Coordinator who will confirm your eligibility

2) Student may be awarded deferral of tuition fee up to the next study session only. No deferral can be claimed for more than one study session

3) No transfers will be allowed after study materials have been issued. 4) All deferments should be done by the third class and you are only eligible to defer

once.

Extra charges for study material shall be applicable to the student in case of change in the

syllabus or study material in next session. Charges for study material are completely at the

discretion of CLA Fees/Tuition Transfer Policy

Purpose: To clarify about the transfer of tuition fee from one student to another Policy or Procedure:

1) A fee paid by a student for specific course during a study session can be transferred to another student. However, this will be accepted on condition that you provide proof of funds or letter from sponsor acknowledging the transfer.

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Class Cancellation and Student Liaison Policy or Procedure: Proper Database is maintained of all the students (soft form) in case of class cancellation, students Will be informed via SMS service or phone call from our committed administrators If the class cancellation is in consideration of management (public holiday etc.), students are informed in the class and notice is also displayed on the Notice Board. (Refer to calendar of events)

Make Up Class

Purpose: Due to non-fore seen circumstances, class might be cancelled i.e. Examples of disruption may be any hazard, weather problem, unplanned or unexpected holiday, and unforeseen problem with tutor or any other event Policy or Procedure:

1) Make up classes shall be arranged in case of disruption of classes due to the occurrence of events beyond the control of Cornerstone and Luthien Advisory Ltd.

2) Make up class for individual student can be arranged only at interest of Cornerstone.

Request from student should be in writing. Student who skips his classes due to his personal reasons cannot demand a makeup class for that lecture

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Class Attendance Policy Objective: To preserve the class discipline and compel students to take the class lectures, to avoid the possible failure in examination Policy or Procedure:

Students who have less than 85% attendance during a semester will be reported to their sponsors or parents. Students are expected to be in class on time (ensure punctuality) and are expected to attend all lectures, class tests, and mock exams. Complaints Policy

Objective: To ensure timely solutions to the problems of our students/clients Scope: Applicable to all students/clients of CLA Policy or Procedure: Students should convey their displeasure with an aspect of their concern (Tuition, Staff, Administration or Resources etc.) to either their Tutor or Coordinator who is always available in office. If the matter is not resolved to their satisfaction or if it is of significant importance so they want the matter to be investigated in detail, they should complete the complaints form that is to be made available at the reception area at all times. Every written complaint should be replied in writing to the complainant regarding the decision against the complaint.

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Student Feedback Policy Objective: To get the feedback of the students to evaluate the performance of the lecturers, and can add up their valuable suggestions to enhance their training methodolgy. Scope: Applied on all the students of all courses at CLA Policy or Procedure: After five sessions of each course unit, feedback is taken from the students in hard form, regarding their overall experience with the trainer of their opted paper (students opting multiple papers are supposed to give the feedback of each trainer separately). The overall feedback about the institute is also taken from the students, and the valuable inputs are considered keenly and also adopted where possible. Performance Report to Sponsor

Purpose: To keep sponsors up to date on students’ performance and attendance Scope: All courses of CLA Policy or Procedure: Sponsors are communicated about the student’s class performance through email and hard copy at the end of every month or as scheduled. The performance report comprises of test results, attendance and overall performance of the each student

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Malpractice & Maladministration policy and procedure.

Objective: To ensure timely solutions to the problems of our students/members we shall be guiding. Scope: Applicable to all students/qualified CIPS students. Policy or Procedure: malpractice is deemed to be those deliberate actions and practices that threaten the integrity

of any CIPS qualification, or threaten the reputation of CIPS. Students and practicing

members are expected to conduct themselves as professionals who cant be lured in to

improper actions.

Anybody who identifies or is made aware of suspected or actual cases of malpractice or

maladministration at any time must immediately notify the Programme Cordinator, In doing

so they should put them in writing/email and enclose appropriate supporting evidence.

Distribution of Material

Scope:

All persons wanting to distribute materials on the CLA premises

Policy or Procedure:

1. All students and non-students shall register with the Programme Coordinator prior to distributing any handbill, leaflet, newspaper or related matter.

2. Distribution by means of confronting our students is prohibited.

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Provision of Study Material

Purpose: Guidelines on issuing course material Scope: Applied on all the students of all courses at CLA Policy or Procedure:

1. Any course material provided is only for the sole property of the student. Sharing the

same with anyone will be considered as violation of copyrights and subject to legal action.

Health and safety policy. Purpose: Guidelines on safety and health stay at Cornerstone. Scope: Applied on all the students of all courses at CLA Policy or Procedure: Student with health problems are advised to report and give detailed report to college health unit. Management team of CLA aims at ensuring good health and safety of everybody involved in the college. We aim at establishing and maintaining a safe working/studying procedures for staff and students. We have also provided and maintained a safe college building by purchasing safety equipments for use in college. We have installed fire extinguishers and created 2 emergency exits.

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Performance Evaluation

Purpose: To keep students updated with their performance in tests, and mock. Scope: All courses of CLA Policy or Procedure:

1) Students are communicated about the class test at least 1 week before the test day. However, trainer can take the surprise test without any prior intimation (Always refer to our calendar of events)

2) Answer script is handed over to the student so that he can evaluate his mistakes to coup up in future successfully (Standard solution is given to the students)

3) Trainer discuss the test and its standard solution in the next class

4) Internal exams (MOCK and CAT) CLA conducts two internal exams, CAT is done one

month after commencement (results will be issued after 10 working day) MOCK exam are

done after tuition completion (results to be issued before revision classes start) Please

note that these internal exams help in knowing your stand, they determine your readiness

for final exam.

To all sponsored students; Attempting mock (internal) exams, these are compulsory for papers

you have been currently sponsored and registered for. Students who fail to attend classes and

mock/internal exams set by CLA will be reported to their sponsor. (As per agreement with

sponsors)

Equality and diversity policy

Purpose: To keep local and foreign students, lecturers and staff in unity. Scope: All courses of CLA Policy or Procedure: Treating all staff and students fairly. Creating an inclusive culture for all staff and students, Equipping staff and students with the skills to challenge inequality and discrimination in their work/study environment. Making certain that any learning materials do not discriminate against any individuals or groups

Data protection and safeguarding policies

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Purpose:

1.Restrict and monitor access to sensitive data.

2.Develop transparent data collection procedures. 3.To protect our staff, students, students’ sponsors and other client information as secretive as

possible.

Data protection

Cornerstone has to collect and process large quantities of information, much of it personal, and

some of it sensitive data. It is crucial that such data, whether in electronic or hard copy format, is

managed effectively, securely and in accordance with the Ministry of ICT Rwanda and other

responsible bodies.

The Ministry of ICT Rwanda and other responsible bodies gives you a right of access (subject to

certain exemptions) to the data which organisations hold about you and specifies how that data

can be gathered, used and distributed. Cornerstone is required by law to conform to the

principles of Data protection. Our College Data Safety Policy (see below) sets out the way in

which we seek to comply with the requirements of the Act.

The Data Safety Policy is binding on all staff, so staff should familiarise themselves with the

policy:

Data Protection Policy

1.Cornerstone is required by law to conform to the principles of the Data Protection. This policy is

a statement of the measures which the our institute has adopted to ensure it is able to comply

with the requirements of the Regulations. The institute undertakes to apply the policy to all

persons associated with the Cornerstone. In this context, ‘all persons associated with the

institute’s encompasses all maanagement team, staff, students, and any person acting as a data

processor on behalf of the Cornerstone.

The institute data entry team must always follow the data expsoure limiting laws.

2.Cornerstone holds and processes information about employees, students, and other data

subjects for academic, administrative and Commercial purposes

Requests for information about individual students

Sometimes a third party may request information about a student, or wish to discuss a student

with us (not to be confused with Exceptional Disclosures, see below). These requests may come

from parents or other representatives of the student. Consent should be obtained from the

student before proceeding to share information with others. At this point the participating students

is required to write a consent notice to the CLA administration.

Exceptional disclosures

If a third party requests information about a student and it would not be appropriate for the

student to be aware of the request, for example, if the request is part of a police or other

government agency enquiry in compliance with the CLA Data Protection Policy, then the

enquirer should be directed to the College's Information Administration Team.

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Enquiries relating to Data Protection CLA should be directed to the College’s Programme Co-

ordinator:

Cornerstone and Luthien Advisory Ltd

KN2 Avenue, Rubangura House

Kigali, Rwanda

Telephone: +250 (0) 789 - 924 - 490

Email: info@cornerstoneluthien.com

Safeguarding policy: Policies and Procedure You should contact us if your details change,or if you believe the information we have about you is not accurate. You may seek access to personal information held about you by contacting us directly in writing to info@cornerstoneluthien.com Our Staff/CIPS Management Team Romano Alabiike, Programme Coordinator. romano@cornerstoneluthien.com Deborah Umwiza. Admin Assistant / Students Affairs. deborah@cornerstoneluthien.com Jean Niyibizi, Credit Control Officer / Students Affairs. jean@cornerstoneluthien.com

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