{"id":448,"date":"2021-09-21T12:29:31","date_gmt":"2021-09-21T12:29:31","guid":{"rendered":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/?page_id=448"},"modified":"2021-10-04T08:11:15","modified_gmt":"2021-10-04T08:11:15","slug":"bachelor-of-accountancy","status":"publish","type":"page","link":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/programmes\/bachelor-of-accountancy\/","title":{"rendered":"BACHELOR OF ACCOUNTANCY"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"448\" class=\"elementor elementor-448\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-940a6dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"940a6dc\" 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-7a64cb7\" data-id=\"7a64cb7\" 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-6648911 elementor-widget elementor-widget-heading\" data-id=\"6648911\" 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\">BACHELOR OF ACCOUNTANCY<\/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-33cda48 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33cda48\" 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-1e58637\" data-id=\"1e58637\" 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-069cf85 elementor-widget elementor-widget-heading\" data-id=\"069cf85\" 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\">Programme Aims and Objectives <\/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-9145b3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9145b3e\" 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-a2dbd17\" data-id=\"a2dbd17\" 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-40a56ee elementor-widget elementor-widget-text-editor\" data-id=\"40a56ee\" 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>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><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><p>\u00a0<\/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-db551c5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db551c5\" 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-dd12dce\" data-id=\"dd12dce\" 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-30ba1a6 elementor-widget elementor-widget-heading\" data-id=\"30ba1a6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">YEAR 1<\/h3>\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-b8f6225 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8f6225\" 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-dac501b\" data-id=\"dac501b\" 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-134faae elementor-widget elementor-widget-toggle\" data-id=\"134faae\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2021\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2021\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 110: Principles of Microeconomics<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2021\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2021\"><p><span lang=\"EN-US\">The Study and Methodology of Microeconomics<\/span><\/p><p><span lang=\"EN-US\">Consumer Choice Theory<\/span><\/p><p><span lang=\"EN-US\">Theory of the Firm<\/span><\/p><p><span lang=\"EN-US\">Perfect Competition<\/span><\/p><p><span lang=\"EN-US\">Monopoly<\/span><\/p><p><span lang=\"EN-US\">Oligopoly<\/span><\/p><p><span lang=\"EN-US\">Price Discrimination<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2022\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2022\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 120:\tBasic Financial Accounting<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2022\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2022\"><p><span lang=\"EN-US\">1.0 Introduction to Accounting<\/span><\/p><p><span lang=\"EN-US\">2.0 Accounting model,recording transactions,reporting results<\/span><\/p><p><span lang=\"EN-US\">3.0 Year-end adjustments<\/span><\/p><p><span lang=\"EN-US\">4.0 Manufacturing accounts<\/span><\/p><p><span lang=\"EN-US\">5.0 Incomplete records<\/span><\/p><p><span lang=\"EN-US\">6.0 Income and expenditure accounts<\/span><\/p><p><span lang=\"EN-US\">7.0 Introduction to Partnership accounts (partnership act 1890)<\/span><\/p><p><span lang=\"EN-US\">8.0 Introduction to the accounts of Limited companies<\/span><\/p><p><span lang=\"EN-US\">9.0 Uses and interpretation of financial statements<\/span><\/p><p><span lang=\"EN-US\">10.0 The statement of cash flow<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2023\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2023\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 140:  Mathematical Analysis<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2023\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2023\"><h5>NON CALCULUS<\/h5><h5>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 EQUATIONS AND INEQUALITIES<\/h5><h5>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 FUNCTIONS AND GRAPHS<\/h5><h5>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TYPES OF FUNCTIONS<\/h5><h5>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 MATRIX ALGEBRA<\/h5><h5>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 MATHEMATIC OF FINANCE<\/h5><h5>CALCULUS<\/h5><h5>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Differentiation<\/h5><h5>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Curve Sketching<\/h5><h5>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Differentiation and Applications<\/h5><h5>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Multi-Variable Calculus<\/h5><h5>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Integration and Application<\/h5><h5>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 First and Second Order Differential Equations<\/h5><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2024\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2024\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 150:\tPrinciples of Management<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2024\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2024\"><h4>Introduction to Management<br \/>Organization, The management Process<br \/>The History and evaluation of Management<br \/>Organizational theories and different approaches to management<br \/>The organizational Culture and the Manager<br \/>The external environment and the Manager<br \/>The internal environment and the manager<br \/>Foundations and basic elements of Planning<br \/>Process of planning and MBO<br \/>Effective strategic planning<br \/>Decision Making<br \/>The manager\u201fs role as decision maker<br \/>Decision making process<br \/>Basics of Strategic Management<br \/>Case of Strategic Management<br \/>Strategic management process<br \/>Organizational Structure<br \/>Types of organizational structures<br \/>Case Decision-making<br \/>Human Resource Management<br \/>HRM processes<br \/>Motivation its theories<br \/>Current issues in Motivation<br \/>Team work and Group Behaviour<br \/>Case of team and team work<br \/>Leadership and its characteristics<br \/>Leadership styles and behaviours<br \/>The process of Control<br \/>The Control Standards<br \/>Case of controlling<br \/>staffing<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2025\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2025\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 153:  Business Environment<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2025\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2025\"><h4>INTRODUCTION<br \/>ENVIRONMENTAL ANALYSIS<br \/>THE ECONOMIC ENVIRONMENT AND BUSINESS<br \/>THE DEMOGRAPHIC ENVIRONMENT AND BUSINESS<br \/>SOCIAL &#8211; CULTURAL ENVIRONMENT AND BUSINESS<br \/>THE TECHNOLOGICAL ENVIRONMENT AND BUSINESS<br \/>THE ECOLOGICAL ENVIRONMENT AND BUSINESS<br \/>THE POLITICAL ENVIRONMENT AND BUSINESS<br \/>BUSINESS ETHICS AND SOCIAL RESPONSIBILITY<br \/>BUSINESS AND ITS VARIOUS PUBLICS<br \/>SOCIETY OF MULTINATIONAL BUSINESS<br \/>\u00a0<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2026\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2026\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 190:\tPrinciples of Law<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2026\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2026\"><h5>1.0 Introduction<\/h5><h5>2.0 Nature of Law<\/h5><h5>3.0 Common Law and Equity<\/h5><h5>5.0 Doctrine of Privity of Contract Misrepresentation and Mistake<\/h5><h5>\u00a0<\/h5><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2027\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2027\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">B 320: Intermediate Financial Accounting<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2027\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2027\"><h5>1.0 Regulatory Framework of Accounting<\/h5><h5><strong>2.0 Conceptual Framework of Financial Reporting<\/strong><\/h5><h5>3.0 IAS 1 <em>Presentation of Financial Statements<\/em><\/h5><h5>4.0 IAS 16 <em>Property, Plant and Equipment<\/em><\/h5><h5><strong>5.0 IAS 23 <\/strong><em>Borrowing Costs<\/em><\/h5><h5><strong>6.0 IAS 20 <\/strong><em>Government Grants<\/em><\/h5><h5><strong>7.0 IAS 40 <\/strong><em>Investment Property<\/em><\/h5><h5><strong>8.0 IAS 38 <\/strong><em>Intangible Assets<\/em><\/h5><h5><strong>9.0 IAS 36 <\/strong><em>Impairment of Assets<\/em><\/h5><h5><strong>10.0 IAS 17 <\/strong><em>Leases <\/em><\/h5><h5><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><\/h5><h5><strong>12.0 IAS 37 <\/strong><em>Provisions, Contingent Liabilities and Contingent Assets<\/em><\/h5><h5><strong>13.0 IAS <\/strong><em>2 Inventories<\/em><strong> and IAS 11 <\/strong><em>Construction Contracts<\/em><\/h5><h5>14.0 IAS 7 Statement of Cash Flows<\/h5><h5>15.0 IAS 33- <em>Earnings per share<\/em><\/h5><h5><strong>16.0 IAS 23 <\/strong><em>Taxation in Financial Statements<\/em><\/h5><h5><strong>17.0 Analysis of Financial Statements<\/strong><\/h5><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2028\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2028\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 322: Management Accounting II<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2028\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2028\"><h4>1.0 I Introduction<\/h4><h4>2.0 Cost concepts<\/h4><h4>3.0 Cost Behaviour<\/h4><h4>4.0 Cost Accumulation and product costing<\/h4><h4>5.0 Budgeting and Budgetary Control<\/h4><h4>6.0 Standard Costing<\/h4><h4>7.0 Decision making &#8211; short range<\/h4><h4>8.0 Decision making &#8211; Long Range<\/h4><h4>9.0 Decentralised organizations<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2029\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-2029\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 325: Auditing and Assurance<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2029\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-2029\"><h4>1.0 PART A: THE NATURE, PURPOSE AND SCOPE OF AN AUDIT<\/h4><h4><strong>2.0<\/strong> THE FRAMEWORK OF AUDITING<\/h4><h4>3.0 AUDIT EVALUATION AND PLANNING<\/h4><h4>4.0 EVIDENCE COLLECTION AND ANALYSIS<\/h4><h4>5.0 PERFORMANCE OF AN AUDIT<\/h4><h4>6.0 REPORTING FRAMEWORK<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-20210\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-20210\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 327: Taxation<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-20210\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-20210\"><h4>1.0 I Theoretical framework<\/h4><h4>2.0 Legal Framework<\/h4><h4>3.0 Tax on Income<\/h4><h4>4.0 Value Added Tax<\/h4><h4>5.0 Property Transfer Tax<\/h4><h4>6.0 Tax planning<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-20211\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-20211\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 341: OPERATIONS RESEARCH<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-20211\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-20211\"><h4>1.0 Introduction to Operations Research<\/h4><h4>2.0 Introduction to Linear Programming (LP)<\/h4><h4>3.0 The Simplex Algorithm<\/h4><h4>4.0 Sensitivity Analysis and Duality<\/h4><h4>5.0 Transportations, Assignment and Transshipment Problems.<\/h4><h4>6.0 Network Models<\/h4><h4>7.0 Queuing Theory \u2013 Introduction<\/h4><h4>8.0 Simulation<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-20212\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-20212\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 343: PRODUCTION AND OPERATIONS MANAGEMENT (POM)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-20212\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-20212\"><h4>Introduction to Production and Operations Management (POM)<\/h4><h4>Demand Forecasting in Operations Management<\/h4><h4>Inventory Management<\/h4><h4>Managing Demand<\/h4><h4>Requirement Planning-MRP<\/h4><h4>Planning and Control in Operations Management<\/h4><h4>Facilities Location<\/h4><h4>Facilities Layout<\/h4><h4>Introduction to Quality Management<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-20213\" class=\"elementor-tab-title\" data-tab=\"13\" role=\"button\" aria-controls=\"elementor-tab-content-20213\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 390 \u2013 Company Law<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-20213\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"13\" role=\"region\" aria-labelledby=\"elementor-tab-title-20213\"><h4>Introduction to Company Law<\/h4><h4>Promoter and Company Relationship<\/h4><h4>Steps to the Incorporation of Companies<\/h4><h4>Application for the Incorporation of a Company<\/h4><h4>Membership of a Company<\/h4><h4>Rights of Shareholders<\/h4><h4>Seal &amp; Accounts<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-403b06e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"403b06e\" 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-3fb6a53\" data-id=\"3fb6a53\" 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-00dd5ef elementor-widget elementor-widget-heading\" data-id=\"00dd5ef\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">YEAR 2<\/h3>\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-4979e8e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4979e8e\" 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-c10bd51\" data-id=\"c10bd51\" 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-0ea6750 elementor-widget elementor-widget-toggle\" data-id=\"0ea6750\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1531\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1531\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Introduction to Macroeconomics - Measuring Economic Performance<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1531\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1531\"><h4>The Goods Market<\/h4><h4>Financial Markets<\/h4><h4>The IS-LM Model<\/h4><h4>The Labor Market<\/h4><h4>The AD-AS Model<\/h4><h4>The Phillips Curve<\/h4><h4>Inflation, Output, and Money Growth<\/h4><h4>Economic Growth<\/h4><h4>Expectations<\/h4><h4>The Open Economy<\/h4><h4>The Mundell Fleming Model<\/h4><h4>BS222: Management Accounting 1<\/h4><h4><strong>Introduction to cost accounting<\/strong><\/h4><h4><strong>Cost Accounting terms<\/strong><\/h4><h4>Classification of Costs<\/h4><h4>Cost behavior<\/h4><h4>Accounting for elements of cost<\/h4><h4>Accounting for labor<\/h4><h4>Accounting for overheads<\/h4><h4>Information for decision making<\/h4><h4>Marginal Vs Absorption Costing<\/h4><h4>Activity Based Costing (ABC)<\/h4><h4>Standard Costing and variance Analysis<\/h4><h4>Cost- Volume- Profit (C-V-P) Analysis<\/h4><h4>Job and Batch Costing<\/h4><h4>Contract Costing<\/h4><h4>Operation and service costing<\/h4><h4>Process Costing<\/h4><h4>Further Aspects of Process Costing<\/h4><h4>Budgets and Budgetary Control<\/h4><h4>The use of flexible budgets<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1532\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1532\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BF 224: Corporate Finance<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1532\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1532\"><h4>1.0 Introduction<\/h4><h4>2.0 The financial system<\/h4><h4>3.0 Basic concepts in finance<\/h4><h4>4.0 Working capital management<\/h4><h4>5.0 Long-term finance<\/h4><h4>6.0 Capital structure and the cost of capital<\/h4><h4>7.0 Capital Budgeting Techniques<\/h4><h4>8.0 Dividend policy<\/h4><h4>9.0 Financial Analysis<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1533\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1533\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 240: Introduction to Data Processing<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1533\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1533\"><h4>Data and Information<\/h4><h4>Computers, computer hardware and Associated Peripherals<\/h4><h4>Software<\/h4><h4>computer networks and telecommunication<\/h4><h4>Computer Appreciation<\/h4><h4>Securing COMPUTERISED Information Systems<\/h4><h4>Introduction to Systems Concepts and Systems Analysis<\/h4><h4>Introduction to E-Commerce<\/h4><h4>Professional Issues and ethics<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1534\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1534\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 242: Decision Making Techniques<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1534\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1534\"><h4>1.0 Introduction to Statistical Problems.<\/h4><h4>2.0 Graphical Descriptions of Data<\/h4><h4>3.0 Numerical Descriptions of Data<\/h4><h4>4.0 Elementary Probability<\/h4><h4>5.0 Discrete Probability Distributions<\/h4><h4>6.0 Continuous Probability Distributions<\/h4><h4>7.0 Sampling.<\/h4><h4>8.0 Estimation<\/h4><h4>9.0 Hypothesis Testing<\/h4><h4>10.0 Analysis of Variance<\/h4><h4>11.0 Chi-square Tests<\/h4><h4>12.0 Regression and Correlation Theory.<\/h4><h4>13.0 Index Numbers<\/h4><h4>14.0 Time Series<\/h4><h4>15.0 Decision making Under Uncertainty<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1535\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1535\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 260: Principles of Marketing<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1535\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1535\"><h4><strong>Introduction and Organisation<\/strong><\/h4><h4><strong>Marketing Management<\/strong><\/h4><h4><strong>Product Decisions<\/strong><\/h4><h4><strong>Analysing Consumer Markets and Buyer Behaviour<\/strong><\/h4><h4><strong>Designing Pricing Strategies and Programmes<\/strong><\/h4><h4><strong>Sales Promotion and Marketing Communication Mix.<\/strong><\/h4><h4><strong>Managing the Sales Force<\/strong><\/h4><h4><strong>Dealing with Competition<\/strong><\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9e682b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9e682b5\" 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-60e7576\" data-id=\"60e7576\" 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-d1f6f05 elementor-widget elementor-widget-heading\" data-id=\"d1f6f05\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">YEAR 4<\/h3>\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-dc9620d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dc9620d\" 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-771b0f7\" data-id=\"771b0f7\" 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-31be613 elementor-widget elementor-widget-toggle\" data-id=\"31be613\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5211\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-5211\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">1 BS 420: Advanced Financial Reporting<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5211\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-5211\"><h4>Introduction to groups of companies<\/h4><h4>Revised IFRS 3- Full Goodwill Method<\/h4><h4>INTRA-GROUP TRADING<\/h4><h4>Purchase Consideration<\/h4><h4>Mid-year acquisitions-statement of financial position<\/h4><h4>Consolidated income statement<\/h4><h4>IAS 28- INVESTMENTS IN ASSOCIATES<\/h4><h4>IAS 31 Interest Joint Ventures<\/h4><h4>Accounting for jointly controlled entities<\/h4><h4>COMPLEX GROUP STRUCTURES<\/h4><h4>IAS 7 CASH FLOW<\/h4><h4>ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS-IAS 21<\/h4><h4>SUBSTANCE OVER FORM<\/h4><h4>INTRODUCTION TO FINANCIAL INSTRUMENTS<\/h4><h4>IAS39 FINANCIAL INSTRUMENTS: Recognition and Measurement<\/h4><h4>IFRS7 FINANCIAL INSTRUMENTS<em>: Disclosures<\/em><\/h4><h4>SEGMENTAL ANALYSIS<\/h4><h4>IAS33-EARNINGS PER SHARE<\/h4><h4>IAS33-DILUTED EARNINGS PER SHARE<\/h4><h4>TAXATION IN FINANCIAL STATEMENTS<\/h4><h4>DEFERRED TAX<\/h4><h4>IAS 19-EMPLOYEE BENEFITS<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5212\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-5212\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 421: Financial Management and Investment Policy<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5212\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-5212\"><h4>1.0 INTRODUCTION<\/h4><h4>2.0 FINANCIAL MARKETS<\/h4><h4>3.0 EFFICIENT MARKET HYPOTHESIS (EMH)<\/h4><h4>4.0 SECURITY ANALYSIS<\/h4><h4>5.0 PORTFOLIO THEORY<\/h4><h4>6.0 PORTFOLIO MANAGEMENT AND EVALUATION<\/h4><h4><strong><u>PART B<\/u><\/strong><\/h4><h4>1.0 CAPITAL STRUCTURE AND THE COST OF CAPITAL<\/h4><h4>2.0 DIVIDEND POLICY<\/h4><h4>3.0 CAPITAL INVESTMENT DECISION<\/h4><h4>4.0 VALUATION OF COMPANIES<\/h4><h4>5.0 MERGERS AND OTHER FORMS OF CORPORATE RESTRUCTURING<\/h4><h4>6.0 WARRANTS AND CONVERTIBLES<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5213\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-5213\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 422: Contemporary Issues in Accounting<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5213\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-5213\"><h4>ACCOUNTING THEORIES<\/h4><h4>CORPORATE GOVERNANCE<\/h4><h4>ETHICS AND VALUES<\/h4><h4>FORENSIC ACCOUNTING<\/h4><h4>ACCOUNTABILITY<\/h4><h4>ROLE OF AUDITING<\/h4><h4>STRATEGIC PLANNING<\/h4><h4>BEHAVIOURAL ASPECTS OF ACCOUNTING<\/h4><h4>PERFORMANCE MEASUREMENT<\/h4><h4>\u00a0<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5214\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-5214\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 425 \u2013 Advanced Audit and AssuranceCONTEMPORARY DEVELOPMENTS IN AUDIT THEORY & PRACTICE<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5214\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-5214\"><h4>INTERNATIONAL REGULATORY ENVIRONMENTS FOR AUDIT<\/h4><h4>PROFESSIONAL AND ETHICAL CONSIDERATIONS<\/h4><h4>OBTAINING AND ACCEPTING PROFESSIONAL APPOINTMENTS<\/h4><h4>PLANNING AND RISK ASSESSMENT<\/h4><h4>USE OF INTERNAL CONTROLS<\/h4><h4>EVIDENCE<\/h4><h4>COMPUTER INFORMATION SYSTEMS (CIS)<\/h4><h4>QUALITY CONTROL<\/h4><h4>EVALUATION AND REVIEW (REVIEW PROCEDURES &amp; EVALUATION OF FINDINGS)<\/h4><h4>EVALUATION AND REVIEW (MATTERS RELATING TO SPECIFIC ACCOUNTING ISSUES)<\/h4><h4>SPECIALISED AUDITS AND COMPLEX AUDIT SITUATIONS<\/h4><h4>Reporting<\/h4><h4>\u00a0<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5215\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-5215\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS 425: Accounting Information Systems Computer Technology<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5215\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-5215\"><h4>Systems Analysis<\/h4><h4>Information for Decision Making<\/h4><h4>Computer Applications<\/h4><h4>Electronic Commerce<\/h4><h4>\u00a0<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5216\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-5216\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">BS450: Strategy and Strategic Management  <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5216\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-5216\"><h4>1.0 THE STRATEGIC MANAGEMENT PROCESS<\/h4><h4>2.0 THE ESSENTIAL ENTREPRENEURIAL TASKS<\/h4><h4>3.0 TECHNIQUES OF INDUSTRY AND COMPETITIVE ANALYSIS<\/h4><h4>4.0 GENERIC BUSINESS STRATEGIES AND INDUSTRY ENVIRONMENT<\/h4><h4>5.0 GENERIC CORPORATE STRATEGIES<\/h4><h4>6.0 BUILDING AND DEFENDING COMPETITIVE ADVANTAGES<\/h4><h4>7.0 TECHNIQUES FOR STRATEGY ANALYSIS AND CHOICE OF STRATEGY<\/h4><h4>8.0 IMPLEMENTNG STRATEGY, ORGANISATION STRUCTURE, DISTINCTIVE COMPETENCE AND RESOURCE ALLOCATION<\/h4><h4>9.0 IMPLEMENTING STRATEGY, COMMITMENT, CULTURE, SUPPORT SYSTEMS AND LEADERSHIP<\/h4><h4>10.0 EVALUATION AND CONTROL OF STRATEGY<\/h4><h4>\u00a0<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\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>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 [&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-448","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/wp-json\/wp\/v2\/pages\/448","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=448"}],"version-history":[{"count":118,"href":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/wp-json\/wp\/v2\/pages\/448\/revisions"}],"predecessor-version":[{"id":617,"href":"https:\/\/www.cbu.ac.zm\/schoolsAndUnits\/schoolofbusiness\/wp-json\/wp\/v2\/pages\/448\/revisions\/617"}],"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=448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}