BACHELOR OF ACCOUNTANCY

Programme Aims and Objectives

Introduction

Our Bachelor of Accountancy (B.Acc) is a broad based programme which provides accounting education to our accounting students. The B.Acc programme focuses on core accounting issues. Our students graduate with a very strong accounting knowledge and accounting technical competences which puts them on demand in both accounting and non-accounting organization.

Rationale

Our Bachelor of Accountancy (B.Acc) gives students the tools to make real life financial decisions in a constantly changing and uncertain business world.

 Aims of the programme

The programme aims to provide students with a coherent and vocationally relevant academic curriculum, designed to equip them for employment and for a variety of responsible posts within the financial services industry.  The Bachelor of Accountancy (BAcc) programme aims to produce accounting students who are not only technically competent but who also have high ethical standards and good business sense, to well prepare them to surmount the challenges in an ever-changing global accounting environment. The Bachelor of Accountancy (BAcc) programme is aimed at preparing accounting students for advanced academic studies as well as for careers in public accounting, private industry, government and non- profit sectors.

Objectives of the programme

Provide students with the accounting knowledge and tools needed to obtain meaningful employment and have successful accounting careers. The programme provides the educational background for students to meet the educational requirements of various professional accounting certification examinations. The programme also prepares students for graduate school.


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Programme Details

YEAR 1

  • BS 110: Principles of Microeconomics

    The Study and Methodology of Microeconomics

    Consumer Choice Theory

    Theory of the Firm

    Perfect Competition

    Monopoly

    Oligopoly

    Price Discrimination

  • BS 120: Basic Financial Accounting

    1.0 Introduction to Accounting

    2.0 Accounting model,recording transactions,reporting results

    3.0 Year-end adjustments

    4.0 Manufacturing accounts

    5.0 Incomplete records

    6.0 Income and expenditure accounts

     7.0 Introduction to Partnership accounts (partnership act 1890)

    8.0 Introduction to the accounts of Limited companies

     9.0 Uses and interpretation of financial statements

    10.0 The statement of cash flow

  • BS 140: Mathematical Analysis

    NON CALCULUS
    •   EQUATIONS AND INEQUALITIES
    •    FUNCTIONS AND GRAPHS
    •   TYPES OF FUNCTIONS
    •   MATRIX ALGEBRA
    •   MATHEMATIC OF FINANCE
      CALCULUS
    •  Differentiation
    • Curve Sketching
    • Differentiation and Applications
    • Multi-Variable Calculus
    • Integration and Application
    • First and Second Order Differential Equations
  • BS 150: Principles of Management

    Introduction to Management

    Organization, The management Process

    The History and evaluation of Management

    Organizational theories and different approaches to management

    The organizational Culture and the Manager

    The external environment and the Manager

    The internal environment and the manager

    Foundations and basic elements of Planning

    Process of planning and MBO

    Effective strategic planning

    Decision Making

    The manager‟s role as decision maker

    Decision making process

    Basics of Strategic Management

    Case of Strategic Management

    Strategic management process

    Organizational Structure

    Types of organizational structures

    Case Decision-making

    Human Resource Management

    HRM processes

    Motivation its theories

    Current issues in Motivation

    Team work and Group Behaviour

    Case of team and team work

    Leadership and its characteristics

    Leadership styles and behaviours

    The process of Control

    The Control Standards

    Case of controlling

    staffing

  • BS 153: Business Environment

    INTRODUCTION
    ENVIRONMENTAL ANALYSIS
    THE ECONOMIC ENVIRONMENT AND BUSINESS
    THE DEMOGRAPHIC ENVIRONMENT AND BUSINESS
    SOCIAL - CULTURAL ENVIRONMENT AND BUSINESS
    THE TECHNOLOGICAL ENVIRONMENT AND BUSINESS
    THE ECOLOGICAL ENVIRONMENT AND BUSINESS
    THE POLITICAL ENVIRONMENT AND BUSINESS
    BUSINESS ETHICS AND SOCIAL RESPONSIBILITY
    BUSINESS AND ITS VARIOUS PUBLICS
    SOCIETY OF MULTINATIONAL BUSINESS
  • BS 190: Principles of Law

    1.0 Introduction
    2.0 Nature of Law
    3.0 Common Law and Equity
    5.0 Doctrine of Privity of Contract Misrepresentation and Mistake

YEAR 2

  • BS 210: Intermediate Macroeconomics

    Introduction to Macroeconomics
    Measuring Economic Performance
    The Goods Market
    Financial Markets
    The IS-LM Model
    The Labor Market
    The AD-AS Model
    The Phillips Curve
    Inflation, Output, and Money Growth
    Economic Growth
    Expectations
    The Open Economy
    The Mundell Fleming Model
  • BS222: Management Accounting 1

    Introduction to cost accounting
    Cost Accounting terms
    Classification of Costs
    Cost behavior
    Accounting for elements of cost
     Accounting for labor
    Accounting for overheads
    Information for decision making
    Marginal Vs Absorption Costing
    Activity Based Costing (ABC)
    Standard Costing and variance Analysis
    Cost- Volume- Profit (C-V-P) Analysis
    Job and Batch Costing
    Contract Costing
    Operation and service costing
    Process Costing
    Further Aspects of Process Costing
    Budgets and Budgetary Control
    The use of flexible budgets
  • BF 224: Corporate Finance

    1.0 Introduction
    2.0 The financial system
    3.0 Basic concepts in finance
    4.0 Working capital management
    5.0 Long-term finance
    6.0 Capital structure and the cost of capital
    7.0  Capital Budgeting Techniques
    8.0 Dividend policy
    9.0 Financial Analysis
  • BS 240: Introduction to Data Processing

    Data and Information

    Computers, computer hardware and Associated Peripherals

    Software

    computer networks and telecommunication

    Computer Appreciation

    Securing COMPUTERISED Information Systems

    Introduction to Systems Concepts and Systems Analysis

    Introduction to E-Commerce

    Professional Issues and ethics

  • BS 242: Decision Making Techniques

    1.0         Introduction to Statistical Problems.
    2.0         Graphical Descriptions of Data
    3.0         Numerical Descriptions of Data
    4.0         Elementary Probability
    5.0         Discrete Probability Distributions
    6.0         Continuous Probability Distributions
    7.0         Sampling.
    8.0         Estimation
    9.0         Hypothesis Testing
    10.0       Analysis of Variance
    11.0       Chi-square Tests
    12.0       Regression and Correlation Theory.
    13.0       Index Numbers
    14.0       Time Series
    15.0       Decision making Under Uncertainty
     
  • BS 260: Principles of Marketing

     Introduction and Organisation
    Marketing Management
    Product Decisions
    Analysing Consumer Markets and Buyer Behaviour
    Designing Pricing Strategies and Programmes
    Sales Promotion and Marketing Communication Mix.
    Managing the Sales Force
    Dealing with Competition
  • BS 320: Intermediate Financial Accounting

    1.0       Regulatory Framework of Accounting 
    2.0       Conceptual Framework of Financial Reporting
    3.0       IAS 1 Presentation of Financial Statements
    4.0       IAS 16 Property, Plant and Equipment
    5.0       IAS 23 Borrowing Costs
    6.0       IAS 20 Government Grants
    7.0       IAS 40 Investment Property
    8.0       IAS 38 Intangible Assets
    9.0       IAS 36 Impairment of Assets
    10.0     IAS 17 Leases
    11.0     IAS 8 Accounting Policies, Changes in Accounting policies, Estimates and Prior Period Errors AND IAS 10 Events after the Reporting Period
    12.0     IAS 37 Provisions, Contingent Liabilities and Contingent Assets
    13.0     IAS 2 Inventories and IAS 11 Construction Contracts
    14.0     IAS 7 Statement of Cash Flows
    15.0     IAS 33- Earnings per share
    16.0     IAS 23 Taxation in Financial Statements
    17.0     Analysis of Financial Statements
  • BS 322: Management Accounting II

    1.0 I Introduction
    2.0 Cost concepts
    3.0 Cost Behaviour
    4.0 Cost Accumulation and product costing
    5.0 Budgeting and Budgetary Control
    6.0 Standard Costing
    7.0  Decision making  - short range
    8.0   Decision making  - Long Range
    9.0  Decentralised organizations
  • BS 325: Auditing and Assurance

    1.0 PART A: THE NATURE, PURPOSE AND SCOPE OF AN AUDIT
    2.0 THE FRAMEWORK OF AUDITING
    3.0 AUDIT EVALUATION AND PLANNING
    4.0 EVIDENCE COLLECTION AND ANALYSIS
    5.0 PERFORMANCE OF AN AUDIT
    6.0 REPORTING FRAMEWORK
  • BS 327: Taxation

    1.0 I Theoretical framework

    2.0 Legal Framework

    3.0 Tax on Income

    4.0 Value Added Tax

     5.0   Property Transfer Tax

     6.0   Tax planning

  • BS 341: OPERATIONS RESEARCH

    1.0         Introduction to Operations Research
    2.0         Introduction to Linear Programming (LP)
    3.0         The Simplex Algorithm
    4.0         Sensitivity Analysis and Duality
     5.0        Transportations, Assignment and Transshipment Problems.
    6.0       Network Models
    7.0       Queuing Theory – Introduction
    8.0       Simulation
  • BS 343: PRODUCTION AND OPERATIONS MANAGEMENT (POM)

     Introduction to Production and Operations Management (POM)
     Demand Forecasting in Operations Management
    Inventory Management
    Managing Demand
    Requirement Planning-MRP
    Planning and Control in Operations Management
    Facilities Location
    Facilities Layout
    Introduction to Quality Management
  • BS 390 – Company Law

    Introduction to Company Law
    Promoter and Company Relationship
    Steps to the Incorporation of Companies
    Application for the Incorporation of a Company
     Membership of a Company
    Rights of Shareholders
    Seal & Accounts

YEAR 4

  • 1 BS 420: Advanced Financial Reporting

    Introduction to groups of companies
    Revised IFRS 3- Full Goodwill Method
    INTRA-GROUP TRADING
    Purchase Consideration
    Mid-year acquisitions-statement of financial position
    Consolidated income statement
    IAS 28- INVESTMENTS IN ASSOCIATES
    IAS 31 Interest Joint Ventures
    Accounting for jointly controlled entities
    COMPLEX GROUP STRUCTURES
    IAS 7 CASH FLOW
    ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS-IAS 21
    SUBSTANCE OVER FORM
    INTRODUCTION TO FINANCIAL INSTRUMENTS
    IAS39 FINANCIAL INSTRUMENTS: Recognition and Measurement
    IFRS7 FINANCIAL INSTRUMENTS: Disclosures
    SEGMENTAL ANALYSIS
    IAS33-EARNINGS PER SHARE
     IAS33-DILUTED EARNINGS PER SHARE
    TAXATION IN FINANCIAL STATEMENTS
     DEFERRED TAX
     IAS 19-EMPLOYEE BENEFITS
  • BS 421: Financial Management and Investment Policy

    1.0 INTRODUCTION
    2.0 FINANCIAL MARKETS
    3.0 EFFICIENT MARKET HYPOTHESIS (EMH)
    4.0 SECURITY ANALYSIS
    5.0 PORTFOLIO THEORY
    6.0 PORTFOLIO MANAGEMENT AND EVALUATION
    PART B
    1.0 CAPITAL STRUCTURE AND THE COST OF CAPITAL
    2.0 DIVIDEND POLICY
    3.0 CAPITAL INVESTMENT DECISION
    4.0 VALUATION OF COMPANIES
    5.0 MERGERS AND OTHER FORMS OF CORPORATE RESTRUCTURING
    6.0 WARRANTS AND CONVERTIBLES
     
  • BS 422: Contemporary Issues in Accounting

     
    ACCOUNTING THEORIES
    CORPORATE GOVERNANCE
     ETHICS AND VALUES
    FORENSIC ACCOUNTING
     ACCOUNTABILITY
     ROLE OF AUDITING
     STRATEGIC PLANNING
    BEHAVIOURAL ASPECTS OF ACCOUNTING
    PERFORMANCE MEASUREMENT
  • BS 425 – Advanced Audit and Assurance

    CONTEMPORARY DEVELOPMENTS IN AUDIT THEORY & PRACTICE
    INTERNATIONAL REGULATORY ENVIRONMENTS FOR AUDIT
    PROFESSIONAL AND ETHICAL CONSIDERATIONS
     OBTAINING AND ACCEPTING PROFESSIONAL APPOINTMENTS
    PLANNING AND RISK ASSESSMENT
    USE OF INTERNAL CONTROLS
    EVIDENCE
    COMPUTER INFORMATION SYSTEMS (CIS)
    QUALITY CONTROL
    EVALUATION AND REVIEW (REVIEW PROCEDURES & EVALUATION OF FINDINGS)
    EVALUATION AND REVIEW (MATTERS RELATING TO SPECIFIC ACCOUNTING ISSUES)
    SPECIALISED AUDITS AND COMPLEX AUDIT SITUATIONS
    Reporting
  • BS 425: Accounting Information Systems

    Computer Technology
    Systems Analysis
    Information for Decision Making
    Computer Applications
    Electronic Commerce
  • BS450: Strategy and Strategic Management

    1.0 THE STRATEGIC MANAGEMENT PROCESS
    2.0 THE ESSENTIAL ENTREPRENEURIAL TASKS
    3.0 TECHNIQUES OF INDUSTRY AND COMPETITIVE ANALYSIS
    4.0 GENERIC BUSINESS STRATEGIES AND INDUSTRY ENVIRONMENT
    5.0 GENERIC CORPORATE STRATEGIES
    6.0 BUILDING AND DEFENDING COMPETITIVE ADVANTAGES
    7.0 TECHNIQUES FOR STRATEGY ANALYSIS AND CHOICE OF STRATEGY
    8.0 IMPLEMENTNG STRATEGY, ORGANISATION STRUCTURE, DISTINCTIVE COMPETENCE AND RESOURCE ALLOCATION
    9.0 IMPLEMENTING STRATEGY, COMMITMENT, CULTURE, SUPPORT SYSTEMS AND LEADERSHIP
    10.0           EVALUATION AND CONTROL OF STRATEGY