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Faculty of Commerce regulations for undergraduate degree programmes ammended 2012 1. APPLICATION OF THESE REGULATIONS 1.1 These Faculty Regulations should be read in conjunction with the General Academic Regulations for Undergraduate Degrees, hereinafter referred to as the General Academic Regulations. 1.2 The General Academic Regulations shall take precedence over the Faculty Regulations. 2. DEFINITION OF TERMS Terms used in these Regulations the following terms are as defined in the General Academic Regulations. 3. PROGRAMMES The undergraduate degree programmes offered in the Faculty of Commerce are:
4. ENTRY REQUIREMENTS
4.1 To be admitted to the programme, a student must have satisfied the minimum conditions for entry to Degree studies at this University as prescribed under the entry requirements in the General Academic Regulations. 4.1.1 To qualify for Normal Entry for the HACC, HACC Part-Time, HBBS, BBSCT and BTHM Honours Degree Programme, a candidate should have: 4.1.1.1 5 “O” level subjects including a pass at English Language and Mathematics AND 4.1.1.2 3 “A” level subjects which include TWO Commercial subjects.
4.1.2 For the BBSCT Honours Degree Programme, a candidate should also have 3 “A” level subjects, 2 of which must be commercial subjects and “A” level Mathematics.
4.1.3 For the BTHM Honours Degree Programme Geography would be considered as an appropriate commercial subject.
4.2 Notwithstanding the provisions of the General Academic Regulations governing Special Entry to undergraduate programmes, a student may, in approved cases, be exempted from taking Level 1 courses.
4.2.1 To qualify for entry through Special entry into Level 1 of the HACC, HACC - Part-Time, HBBS and BTHM Honours Degree Programme, a candidate should have 5 “O” Levels including Mathematics and English and at least 2 “A” Level subjects. 4.2.2 In addition candidates should have successfully completed the following:
4.2.2.1For the HACC and HACC - Part-Time Programmes - either the National Diploma in Accountancy or ZAAT 4.2.2.2For the HBBS Programme – an approved National Diploma in Business Studies. 4.2.2.3For the BTHM Programme – an approved National Diploma in Tourism and Hospitality Management or equivalent qualifications from a recognised institution may be considered for direct entry into the programme.
4.3 To be exempted from taking Level 1 courses of the HACC, HACC - Part-Time, HBBS and BTHM degree programme, a candidate should have 5 “O” Levels including Mathematics and English and at least 2 “A” Level subjects.
4.3.1 For the HACC, and HACC Part-Time, Programme a candidate must have successfully completed either the Higher National Diploma in Accountancy and Honours in Business Studies or have obtained such professional qualifications or membership of Public Accountancy and Auditing Board. 4.3.2 For the HBBS Programme a candidate must have a merit in the Diploma in Business Administration and Higher National Diploma (HND) in Business Studies. 4.3.3 For the BTHM Programme a candidate must have successfully completed an approved Higher National Diploma in Tourism and Hospitality Management.
4.4. Exemption from taking Level 1 courses of the degree will be subject to availability of places in the given class. 4.5. No candidate may be admitted, and credit shall not be given for more than the number of courses prescribed for Level 1.
4.6 An Applicant for mature entry for the HACC, HBBS and BTH programmes must have satisfied the minimum conditions for entry to Degree studies at this University as prescribed under the entry requirements in the General Academic Regulations.
5. STRUCTURE OF PROGRAMMES
5.1 A student registered for the HACC, HACC - Part-Time, BBSCT, HBBS and BTHM degrees shall pursue approved courses of study for a period of not less than four academic years on full-time basis, except in the case of a student exempted from taking level 1 courses. A candidate for the HACC part-time programme shall pursue approved courses of the study for a period of not less than four years, except for those exempted from taking level 1 courses. 5.2 Courses in the degree programmes are taught at 4 levels of study. 5.3 A student is required to pass courses worth a minimum of 120 course units at each level of study, except in the case of exemption from level 1 courses. In the case of the BBSCT programme a student shall take an extra Level 2 project course. 5.4 For Strategic Management, a student shall be required to write an examination paper which includes a compulsory case analysis at the end of Semester 2. 5.5 A student shall be required to complete a period of at least 30 weeks industrial attachment, which is the level 3 core course: Industrial Attachment and professional Experience. 5.5.1 A student registered on the HACC part-time programme may be exempted from the industrial attachment requirement, and continue with taught courses. Such students would be required, however to complete a written project to be submitted within six months after the completion of all taught courses. Any such student on this programme must be serving articles with a registered firm of Chartered Accountancy or employed by a company recognised for such training by ICAZ. 5.6 A failed course shall be repeated when it is next offered. A repeated course shall take precedence over any higher level courses. 5.7 A student repeating a Level 1 course may be allowed to register for Level 2 courses for which the prerequisites have been passed. The repeated course takes precedence over level 2 courses. 5.8 A student required to repeat a Level 2 course may proceed to register for the Level 3 course and repeat that course while taking Level 4 in the subsequent year of study. 5.9 A student repeating the Level 3 course may not register for any Level 4 courses. 5.10 A full-time student shall not register for courses worth more than 160 course units in an academic year.
6. EXAMINATIONS
6.1 End of course examination will normally be held at the end of the semester in which teaching of the course is completed. 6.2 To be admitted to the examinations, a candidate must have fulfilled all obligations with regard to the payment of fees in accordance with the General (Fees) Regulations. 6.3 Examiners may, in addition to written examination, test any candidate orally. 6.4 Unless prescribed otherwise, examinations will be of three hours duration.
7. ASSESSMENT OF COURSES
7.1 Continuous assessment will account for 30% and end of course examination shall account for 70% of the overall course mark. 7.2 A student whose continuous assessment mark is below 40%, fails the course. 7.3 If in a given course a student does not do any coursework at all, the overall mark should be 48% at most on the mark obtained. 7.4 For the BTHM Programme, as part of continuous assessment, a student may be orally examined in the foreign language courses. 7.5 The overall result for the Industrial Attachment and Professional Experience course shall be Pass or Fail only, based on the following assessment: Industrial and Academic Supervisor Assessment – 50% Attachment Report and Presentation - 50%
8. PROCESSING OF EXAMINATIONS
Examination results shall be processed as prescribed by General Academic Regulations.
9. DETERMINATION OF RESULTS
9.1 The determination of the results for each student shall be in accordance with the General Academic Regulations.
9.2 To be eligible to register for level 2 courses, a student must have passed the prescribed level 1 courses worth at least 80 course units.
9.3 To be eligible to register for the level 3 courses a student must have passed the prescribed level 2 courses worth at least 80 course units except for a student registered for the BBSCT programme who must pass prescribed courses worth at least 90 course units. 9.4 To be eligible to register for level 4 courses, a student must have passed the level 3 course. 9.5 The overall result PASS: PROCEEDshall apply to a student who has passed all the prescribed Level 1 or Level 2 or Level 3 courses. 9.6 The overall result INCOMPLETE: PROCEEDshall apply to a student who meets the requirements stipulated in Regulation 9.2 or 9.3 above, as the case may be. 9.7 The overall result INCOMPLETE: REPEAT FAILED COURSESshall apply to a student:
· who fails to meet the requirements stipulated in Regulation 9.2 or 9.3 above, or · who in his or her final year of study, fails to graduate.
9.8 Degree Classification
9.8.1 For the Full-Time HACC, HBBS, BBSCT and BTHM, the degree shall be classified on the results of Level 2 and 4 courses as follows:
Level 2 40% Level 4 60%
9.8.2 For Part-Time HACC, the degree shall be classified on the results of Levels 2 to 4 courses as follows:
Level 2 40% Level 4 60%
10. AWARD OF THE DEGREE
The degree shall be awarded in accordance with the General Academic Regulations.
11. ACADEMIC OFFENCES
11.1 Conduct of a student shall be as prescribed in the General Academic Regulations.
11.2 A student whose conduct during the attachment is deemed to have put the name of the University into disrepute and is in breach of University student code of conduct shall be referred to the University Disciplinary Committee for a hearing and any offence that may involve suspension of a student shall automatically mean the student will repeat the whole year.
12. SPECIAL REGULATIONS FOR EACH PROGRAMME
12.1 BACHELOR OF ACCOUNTANCY (HONOURS) DEGREE FULL-TIME
All the courses in this programme are core courses
Level 1 courses
Level 2 courses
Level 3 course
Level 4 courses
12.2 BACHELOR OF ACCOUNTANCY (HONOURS) DEGREE PART-TIME PROGRAMME HACC
All the courses in this programme are core courses
Year 1 Courses.
SEMESTER 1 Courses Description Prerequisites Course Code units
AC104 Introductory Financial Accounting 1 10 BS101 Business Administration 1 10 CSCO102 Communications Skills for Commerce 1 10 ECON104 Principles of Microeconomics 12 BS107 Business Mathematics 10
SEMESTER 2
Course Description Prerequisites Course Code units
AC114 Introductory Financial Accounting 2 10 BS105 Business Administration 2 10 AC105 Information Processing I 10 AC108 Business Law 1 10 BS106 Business Statistics 10 ECON109 Principles of Macroeconomics 12
Year 2 Courses.
Semester 1
Course Description Prerequisites Course Code Units AC115 Information Processing 2 BS/101/BS105 10 AC118 Business Law 2 10 AC208 Intermediate Financial Accounting 1 AC104/AC114 10 AC210 Auditing 1 10 BS204 Corporate Finance 1 BS106/BS107 10
Semester 2
Course Description Prerequisites Course Code Units
AC207 Cost Accounting & Control 1 10 BS201 Management 1 BS101/BS105 10 AC218 Intermediate Financial Accounting 2 AC104/AC114 10 CSCO103 Communication Skills for Commerce 10 AC211 Accounting Information Systems 1 10 Year 3 Courses
Semester 1
Course Description Prerequisites Course Code Units AC217 Cost Accounting & Control 2 10 BS205 Management 2 BS101/BS105 10 AC220 Auditing 2 AC105/AC115 10 AC221 Accounting Information Processing 2 10 AC380 Professional Project Report 120
Semester 2
AC404 Auditing & Investigations 1 AC210/AC220 10 AC407 Management Accounting & Control 1 AC207/AC217 10 BS207 Corporate Finance 2 BS106/BS107 10 AC403 Public Sector Accounting 1 10 AC380 Professional Project Report 120
Year 4
Semester 1
Course Description Prerequisites Course Code Units
AC405 Tax Law & Practice 1 10 AC408 Advanced Financial Accounting 1 AC218/AC208 10 AC421 International Accounting Regulatory Framework 1 10 AC417 Management Accounting & Control 2 AC207/AC217 10 AC413 Public Sector Accounting 2 AC218/AC208 10 AC423 Professional Values, Ethics and Attitudes 1 10
Semester 2
Course Description Prerequisites Course Code units
AC414 Auditing & Investigations 2 AC210/AC220 10 AC415 Tax Law & Practice 2 10 AC418 Advanced Financial Accounting 2 AC118/AC208 10 AC420 Accounting Theory & Practice 2 AC210/AC220 10 AC422 International Accounting Regulatory Framework 2 10 AC424 Professional Values, Ethics and Attitudes 2 10
12.3 BACHELOR OF BUSINESS STUDIES AND COMPUTING SCIENCE DEGREE
Level 1 courses
All the Level 1 courses are core courses
Level 2 courses
All the Level 2 courses are core courses
Level 3 core course
Level 4 courses
A student shall take ALL the core courses and any TWO optional courses
Core courses
12.4 BACHELOR OF BUSINESS STUDIES HONOURS DEGREE
All the courses in this programme are core courses
Level 1 courses
Level 2 courses
Marketing Option
Finance and Banking option
Management/Human Resources option
Level 3 course
Level 4 courses
Marketing Option
Finance and Banking option
Management/Human Resources option
12.5 BACHELOR OF SCIENCE IN TOURISM AND HOSPITALITY MANAGEMENT DEGREE PROGRAMME
All the courses in this programme are core courses
Level 1 courses
Level 2 courses
Level 3 Course
THM 380 Industrial Attachment and Professional Experience Semester 1 & 2 120
Level 4 Courses
In accordance with General Academic Regulations detailed syllabuses for courses do not form part of Faculty Regulations but shall be kept in the Faculty Office for reference.
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