{"id":1032,"date":"2021-10-04T08:07:38","date_gmt":"2021-10-04T08:07:38","guid":{"rendered":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/?page_id=1032"},"modified":"2021-10-04T09:52:25","modified_gmt":"2021-10-04T09:52:25","slug":"bachelor-of-accountancy-2","status":"publish","type":"page","link":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/programmes\/bachelor-of-accountancy-2\/","title":{"rendered":"Bachelor of Accountancy"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1032\" class=\"elementor elementor-1032\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c773792 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c773792\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f66c6c2\" data-id=\"f66c6c2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3433040 elementor-widget elementor-widget-heading\" data-id=\"3433040\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Programmes Details<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-55fff92 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55fff92\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16833ee\" data-id=\"16833ee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5cb25c3 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"5cb25c3\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Programme Aims and Objectives <\/strong><\/p><p>Introduction<\/p><p>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.<\/p><p><strong>Rationale<\/strong><\/p><p>Our Bachelor of Accountancy (B.Acc) gives students the tools to make real life financial decisions in a constantly changing and uncertain business world.<\/p><p><strong>Aims of the programme<\/strong><\/p><p>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.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66029c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66029c8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cddffc1\" data-id=\"cddffc1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b400743 elementor-widget elementor-widget-text-editor\" data-id=\"b400743\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Objectives of the programme<\/strong><\/p><p>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.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b808d36 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b808d36\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d3809e8\" data-id=\"d3809e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-958069f elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"958069f\" data-element_type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1561\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1561\" aria-expanded=\"false\">YEAR 1<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1562\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1562\" aria-expanded=\"false\">Year 2<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1563\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1563\" aria-expanded=\"false\">Year 3<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1564\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1564\" aria-expanded=\"false\">Year 4 <\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1561\" aria-expanded=\"false\">YEAR 1<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1561\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1561\" tabindex=\"0\" hidden=\"false\"><p>BS 110: Principles of Microeconomics<\/p><p>The Study and Methodology of Microeconomics<\/p><p>Consumer Choice Theory<\/p><p>Theory of the Firm<\/p><p>Perfect Competition<\/p><p>Monopoly<\/p><p>Oligopoly<\/p><p>Price Discrimination<\/p><p>BS 120:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Basic Financial Accounting<\/p><p>1.0 Introduction to Accounting<\/p><p>2.0 Accounting model,recording transactions,reporting results<\/p><p>3.0 Year-end adjustments<\/p><p>4.0 Manufacturing accounts<\/p><p>5.0 Incomplete records<\/p><p>6.0 Income and expenditure accounts<\/p><p>7.0 Introduction to Partnership accounts (partnership act 1890)<\/p><p>8.0 Introduction to the accounts of Limited companies<\/p><p>9.0 Uses and interpretation of financial statements<\/p><p>10.0 The statement of cash flow<\/p><p>BS 140:\u00a0 Mathematical Analysis<\/p><h6>NON CALCULUS<\/h6><h6>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 EQUATIONS AND INEQUALITIES<\/h6><h6>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 FUNCTIONS AND GRAPHS<\/h6><h6>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TYPES OF FUNCTIONS<\/h6><h6>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 MATRIX ALGEBRA<\/h6><h6>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 MATHEMATIC OF FINANCE<\/h6><h6>CALCULUS<\/h6><h6>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Differentiation<\/h6><h6>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Curve Sketching<\/h6><h6>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Differentiation and Applications<\/h6><h6>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Multi-Variable Calculus<\/h6><h6>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Integration and Application<\/h6><h6>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 First and Second Order Differential Equations<\/h6><p>BS 150:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Principles of Management<\/p><p>Introduction to Management<\/p><p>Organization, The management Process<\/p><p>The History and evaluation of Management<\/p><p>Organizational theories and different approaches to management<\/p><p>The organizational Culture and the Manager<\/p><p>The external environment and the Manager<\/p><p>The internal environment and the manager<\/p><p>Foundations and basic elements of Planning<\/p><p>Process of planning and MBO<\/p><p>Effective strategic planning<\/p><p>Decision Making<\/p><p>The manager\u201fs role as decision maker<\/p><p>Decision making process<\/p><p>Basics of Strategic Management<\/p><p>Case of Strategic Management<\/p><p>Strategic management process<\/p><p>Organizational Structure<\/p><p>Types of organizational structures<\/p><p>Case Decision-making<\/p><p>Human Resource Management<\/p><p>HRM processes<\/p><p>Motivation its theories<\/p><p>Current issues in Motivation<\/p><p>Team work and Group Behaviour<\/p><p>Case of team and team work<\/p><p>Leadership and its characteristics<\/p><p>Leadership styles and behaviours<\/p><p>The process of Control<\/p><p>The Control Standards<\/p><p>Case of controlling<\/p><p>staffing<\/p><p>BS 153:\u00a0 Business Environment<\/p><h6>INTRODUCTION<\/h6><h6>ENVIRONMENTAL ANALYSIS<\/h6><h6>THE ECONOMIC ENVIRONMENT AND BUSINESS<\/h6><h6>THE DEMOGRAPHIC ENVIRONMENT AND BUSINESS<\/h6><h6>SOCIAL &#8211; CULTURAL ENVIRONMENT AND BUSINESS<\/h6><h6>THE TECHNOLOGICAL ENVIRONMENT AND BUSINESS<\/h6><h6>THE ECOLOGICAL ENVIRONMENT AND BUSINESS<\/h6><h6>THE POLITICAL ENVIRONMENT AND BUSINESS<\/h6><h6>BUSINESS ETHICS AND SOCIAL RESPONSIBILITY<\/h6><h6>BUSINESS AND ITS VARIOUS PUBLICS<\/h6><h6>SOCIETY OF MULTINATIONAL BUSINESS<\/h6><p>BS 190:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Principles of Law<\/p><h6>1.0 Introduction<\/h6><h6>2.0 Nature of Law<\/h6><h6>3.0 Common Law and Equity<\/h6><h6>5.0 Doctrine of Privity of Contract Misrepresentation and Mistake<\/h6><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1562\" aria-expanded=\"false\">Year 2<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1562\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1562\" tabindex=\"0\" hidden=\"hidden\"><p>YEAR 2<\/p><p>Introduction to Macroeconomics<\/p><p>Measuring Economic Performance<\/p><p>The Goods Market<\/p><p>Financial Markets<\/p><p>The IS-LM Model<\/p><p>The Labor Market<\/p><p>The AD-AS Model<\/p><p>The Phillips Curve<\/p><p>Inflation, Output, and Money Growth<\/p><p>Economic Growth<\/p><p>Expectations<\/p><p>The Open Economy<\/p><p>The Mundell Fleming Model<\/p><p>BS222: Management Accounting 1<\/p><p><strong>Introduction to cost accounting<\/strong><\/p><p><strong>Cost Accounting terms<\/strong><\/p><p>Classification of Costs<\/p><p>Cost behavior<\/p><p>Accounting for elements of cost<\/p><p>Accounting for labor<\/p><p>Accounting for overheads<\/p><p>Information for decision making<\/p><p>Marginal Vs Absorption Costing<\/p><p>Activity Based Costing (ABC)<\/p><p>Standard Costing and variance Analysis<\/p><p>Cost- Volume- Profit (C-V-P) Analysis<\/p><p>Job and Batch Costing<\/p><p>Contract Costing<\/p><p>Operation and service costing<\/p><p>Process Costing<\/p><p>Further Aspects of Process Costing<\/p><p>Budgets and Budgetary Control<\/p><p>The use of flexible budgets<\/p><p>BF 224: Corporate Finance<\/p><p>1.0 Introduction<\/p><p>2.0 The financial system<\/p><p>3.0 Basic concepts in finance<\/p><p>4.0 Working capital management<\/p><p>5.0 Long-term finance<\/p><p>6.0 Capital structure and the cost of capital<\/p><p>7.0 Capital Budgeting Techniques<\/p><p>8.0 Dividend policy<\/p><p>9.0 Financial Analysis<\/p><p>BS 240: Introduction to Data Processing<\/p><p>Data and Information<\/p><p>Computers, computer hardware and Associated Peripherals<\/p><p>Software<\/p><p>computer networks and telecommunication<\/p><p>Computer Appreciation<\/p><p>Securing COMPUTERISED Information Systems<\/p><p>Introduction to Systems Concepts and Systems Analysis<\/p><p>Introduction to E-Commerce<\/p><p>Professional Issues and ethics<\/p><p>BS 242: Decision Making Techniques<\/p><p>1.0 Introduction to Statistical Problems.<\/p><p>2.0 Graphical Descriptions of Data<\/p><p>3.0 Numerical Descriptions of Data<\/p><p>4.0 Elementary Probability<\/p><p>5.0 Discrete Probability Distributions<\/p><p>6.0 Continuous Probability Distributions<\/p><p>7.0 Sampling.<\/p><p>8.0 Estimation<\/p><p>9.0 Hypothesis Testing<\/p><p>10.0 Analysis of Variance<\/p><p>11.0 Chi-square Tests<\/p><p>12.0 Regression and Correlation Theory.<\/p><p>13.0 Index Numbers<\/p><p>14.0 Time Series<\/p><p>15.0 Decision making Under Uncertainty<\/p><p>BS 260: Principles of Marketing<\/p><p><strong>Introduction and Organisation<\/strong><\/p><p><strong>Marketing Management<\/strong><\/p><p><strong>Product Decisions<\/strong><\/p><p><strong>Analysing Consumer Markets and Buyer Behaviour<\/strong><\/p><p><strong>Designing Pricing Strategies and Programmes<\/strong><\/p><p><strong>Sales Promotion and Marketing Communication Mix.<\/strong><\/p><p><strong>Managing the Sales Force<\/strong><\/p><p><strong>Dealing with Competition<\/strong><\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1563\" aria-expanded=\"false\">Year 3<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1563\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1563\" tabindex=\"0\" hidden=\"hidden\"><p>B 320: Intermediate Financial Accounting<\/p><p>1.0 Regulatory Framework of Accounting<\/p><p><strong>2.0 Conceptual Framework of Financial Reporting<\/strong><\/p><p>3.0 IAS 1 <em>Presentation of Financial Statements<\/em><\/p><p>4.0 IAS 16 <em>Property, Plant and Equipment<\/em><\/p><p><strong>5.0 IAS 23 <\/strong><em>Borrowing Costs<\/em><\/p><p><strong>6.0 IAS 20 <\/strong><em>Government Grants<\/em><\/p><p><strong>7.0 IAS 40 <\/strong><em>Investment Property<\/em><\/p><p><strong>8.0 IAS 38 <\/strong><em>Intangible Assets<\/em><\/p><p><strong>9.0 IAS 36 <\/strong><em>Impairment of Assets<\/em><\/p><p><strong>10.0 IAS 17 <\/strong><em>Leases <\/em><\/p><p><strong>11.0 IAS 8 <\/strong><em>Accounting Policies, Changes in Accounting policies, Estimates and Prior Period Errors AND IAS 10 Events after the Reporting Period<\/em><\/p><p><strong>12.0 IAS 37 <\/strong><em>Provisions, Contingent Liabilities and Contingent Assets<\/em><\/p><p><strong>13.0 IAS <\/strong><em>2 Inventories<\/em><strong> and IAS 11 <\/strong><em>Construction Contracts<\/em><\/p><p>14.0 IAS 7 Statement of Cash Flows<\/p><p>15.0 IAS 33- <em>Earnings per share<\/em><\/p><p><strong>16.0 IAS 23 <\/strong><em>Taxation in Financial Statements<\/em><\/p><p><strong>17.0 Analysis of Financial Statements<\/strong><\/p><p>BS 322: Management Accounting II<\/p><p>1.0 I Introduction<\/p><p>2.0 Cost concepts<\/p><p>3.0 Cost Behaviour<\/p><p>4.0 Cost Accumulation and product costing<\/p><p>5.0 Budgeting and Budgetary Control<\/p><p>6.0 Standard Costing<\/p><p>7.0 Decision making &#8211; short range<\/p><p>8.0 Decision making &#8211; Long Range<\/p><p>9.0 Decentralised organizations<\/p><p>BS 325: Auditing and Assurance<\/p><p>1.0 PART A: THE NATURE, PURPOSE AND SCOPE OF AN AUDIT<\/p><p><strong>2.0<\/strong> THE FRAMEWORK OF AUDITING<\/p><p>3.0 AUDIT EVALUATION AND PLANNING<\/p><p>4.0 EVIDENCE COLLECTION AND ANALYSIS<\/p><p>5.0 PERFORMANCE OF AN AUDIT<\/p><p>6.0 REPORTING FRAMEWORK<\/p><p>BS 327: Taxation<\/p><p>1.0 I Theoretical framework<\/p><p>2.0 Legal Framework<\/p><p>3.0 Tax on Income<\/p><p>4.0 Value Added Tax<\/p><p>5.0 Property Transfer Tax<\/p><p>6.0 Tax planning<\/p><p>BS 341: OPERATIONS RESEARCH<\/p><p>1.0 Introduction to Operations Research<\/p><p>2.0 Introduction to Linear Programming (LP)<\/p><p>3.0 The Simplex Algorithm<\/p><p>4.0 Sensitivity Analysis and Duality<\/p><p>5.0 Transportations, Assignment and Transshipment Problems.<\/p><p>6.0 Network Models<\/p><p>7.0 Queuing Theory \u2013 Introduction<\/p><p>8.0 Simulation<\/p><p>BS 343: PRODUCTION AND OPERATIONS MANAGEMENT (POM)<\/p><p>Introduction to Production and Operations Management (POM)<\/p><p>Demand Forecasting in Operations Management<\/p><p>Inventory Management<\/p><p>Managing Demand<\/p><p>Requirement Planning-MRP<\/p><p>Planning and Control in Operations Management<\/p><p>Facilities Location<\/p><p>Facilities Layout<\/p><p>Introduction to Quality Management<\/p><p>\u00a0<\/p><p>BS 390 \u2013 Company Law<\/p><p>Introduction to Company Law<\/p><p>Promoter and Company Relationship<\/p><p>Steps to the Incorporation of Companies<\/p><p>Application for the Incorporation of a Company<\/p><p>Membership of a Company<\/p><p>Rights of Shareholders<\/p><p>Seal &amp; Accounts<\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1564\" aria-expanded=\"false\">Year 4 <\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1564\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1564\" tabindex=\"0\" hidden=\"hidden\"><p>1 BS 420: Advanced Financial Reporting<\/p><p>Introduction to groups of companies<\/p><p>Revised IFRS 3- Full Goodwill Method<\/p><p>INTRA-GROUP TRADING<\/p><p>Purchase Consideration<\/p><p>Mid-year acquisitions-statement of financial position<\/p><p>Consolidated income statement<\/p><p>IAS 28- INVESTMENTS IN ASSOCIATES<\/p><p>IAS 31 Interest Joint Ventures<\/p><p>Accounting for jointly controlled entities<\/p><p>COMPLEX GROUP STRUCTURES<\/p><p>IAS 7 CASH FLOW<\/p><p>ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS-IAS 21<\/p><p>SUBSTANCE OVER FORM<\/p><p>INTRODUCTION TO FINANCIAL INSTRUMENTS<\/p><p>IAS39 FINANCIAL INSTRUMENTS: Recognition and Measurement<\/p><p>IFRS7 FINANCIAL INSTRUMENTS<em>: Disclosures<\/em><\/p><p>SEGMENTAL ANALYSIS<\/p><p>IAS33-EARNINGS PER SHARE<\/p><p>IAS33-DILUTED EARNINGS PER SHARE<\/p><p>TAXATION IN FINANCIAL STATEMENTS<\/p><p>DEFERRED TAX<\/p><p>IAS 19-EMPLOYEE BENEFITS<\/p><p>\u00a0<\/p><p>BS 421: Financial Management and Investment Policy<\/p><p>1.0 INTRODUCTION<\/p><p>2.0 FINANCIAL MARKETS<\/p><p>3.0 EFFICIENT MARKET HYPOTHESIS (EMH)<\/p><p>4.0 SECURITY ANALYSIS<\/p><p>5.0 PORTFOLIO THEORY<\/p><p>6.0 PORTFOLIO MANAGEMENT AND EVALUATION<\/p><p><strong><u>PART B<\/u><\/strong><\/p><p>1.0 CAPITAL STRUCTURE AND THE COST OF CAPITAL<\/p><p>2.0 DIVIDEND POLICY<\/p><p>3.0 CAPITAL INVESTMENT DECISION<\/p><p>4.0 VALUATION OF COMPANIES<\/p><p>5.0 MERGERS AND OTHER FORMS OF CORPORATE RESTRUCTURING<\/p><p>6.0 WARRANTS AND CONVERTIBLES<\/p><p>BS 422: Contemporary Issues in Accounting<\/p><h6>ACCOUNTING THEORIES<\/h6><h6>CORPORATE GOVERNANCE<\/h6><h6>ETHICS AND VALUES<\/h6><h6>FORENSIC ACCOUNTING<\/h6><h6>ACCOUNTABILITY<\/h6><h6>ROLE OF AUDITING<\/h6><h6>STRATEGIC PLANNING<\/h6><h6>BEHAVIOURAL ASPECTS OF ACCOUNTING<\/h6><h6>PERFORMANCE MEASUREMENT<\/h6><p>\u00a0<\/p><p>BS 425 \u2013 Advanced Audit and AssuranceCONTEMPORARY DEVELOPMENTS IN AUDIT THEORY &amp; PRACTICE<\/p><p>INTERNATIONAL REGULATORY ENVIRONMENTS FOR AUDIT<\/p><p>PROFESSIONAL AND ETHICAL CONSIDERATIONS<\/p><p>OBTAINING AND ACCEPTING PROFESSIONAL APPOINTMENTS<\/p><p>PLANNING AND RISK ASSESSMENT<\/p><p>USE OF INTERNAL CONTROLS<\/p><p>EVIDENCE<\/p><p>COMPUTER INFORMATION SYSTEMS (CIS)<\/p><p>QUALITY CONTROL<\/p><p>EVALUATION AND REVIEW (REVIEW PROCEDURES &amp; EVALUATION OF FINDINGS)<\/p><p>EVALUATION AND REVIEW (MATTERS RELATING TO SPECIFIC ACCOUNTING ISSUES)<\/p><h6>SPECIALISED AUDITS AND COMPLEX AUDIT SITUATIONS<\/h6><h6>Reporting<\/h6><p>\u00a0<\/p><p>BS 425: Accounting Information Systems<\/p><h6>BS 425: Accounting Information Systems Computer Technology<\/h6><h6>Systems Analysis<\/h6><h6>Information for Decision Making<\/h6><h6>Computer Applications<\/h6><h6>Electronic Commerce<\/h6><p>\u00a0<\/p><p>BS450: Strategy and Strategic Management\u00a0<\/p><h6>1.0 THE STRATEGIC MANAGEMENT PROCESS<\/h6><h6>2.0 THE ESSENTIAL ENTREPRENEURIAL TASKS<\/h6><h6>3.0 TECHNIQUES OF INDUSTRY AND COMPETITIVE ANALYSIS<\/h6><h6>4.0 GENERIC BUSINESS STRATEGIES AND INDUSTRY ENVIRONMENT<\/h6><h6>5.0 GENERIC CORPORATE STRATEGIES<\/h6><h6>6.0 BUILDING AND DEFENDING COMPETITIVE ADVANTAGES<\/h6><h6>7.0 TECHNIQUES FOR STRATEGY ANALYSIS AND CHOICE OF STRATEGY<\/h6><h6>8.0 IMPLEMENTNG STRATEGY, ORGANISATION STRUCTURE, DISTINCTIVE COMPETENCE AND RESOURCE ALLOCATION<\/h6><h6>9.0 IMPLEMENTING STRATEGY, COMMITMENT, CULTURE, SUPPORT SYSTEMS AND LEADERSHIP<\/h6><h6>10.0 EVALUATION AND CONTROL OF STRATEGY<\/h6><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Programmes Details 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":82,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-1032","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/wp-json\/wp\/v2\/pages\/1032","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/wp-json\/wp\/v2\/comments?post=1032"}],"version-history":[{"count":4,"href":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/wp-json\/wp\/v2\/pages\/1032\/revisions"}],"predecessor-version":[{"id":1080,"href":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/wp-json\/wp\/v2\/pages\/1032\/revisions\/1080"}],"up":[{"embeddable":true,"href":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/wp-json\/wp\/v2\/pages\/82"}],"wp:attachment":[{"href":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/wp-json\/wp\/v2\/media?parent=1032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}