BSc HONOURS FORENSIC ACCOUNTING (HFORACC)

Module Code	Module Name	Description
ACCN101	Business Accounting	The module provides students with an understanding of basic accounting principles, concepts and processes in financial and management accounting and enables them to identify, record and account for basic business transactions and events so as to provide accounting information to facilitate decision making processes as well as prepare and interpret financial statements. As well as financial models development models.
ACCN102	Quantitative Methods for Business	The overall aim of the module is to provide students with an understanding of the different data types and their collection methods, summarization analysis and interpretation for decision making as well as equipping the students with knowledge of Descriptive and Inferential Statistics.
ACCN105	Business and Organisational Environment	The module equips students with various management skills of managing businesses and the ability to scan the environment. and draw implications from environmental analysis and make appropriate decisions.
IDBS101	Information & Digital Skills (University-wide Module)	The module to be offered in the first semester to help all students develop and master the Information and Digital Skills early enough to apply them in their academic in areas.
LAICBMFR100/ LAICBMGMB100 / LAICBMPO100 / LAICBMCH100	Language Acquisition and Inter-Cultural Communication (University-wide Module)	This module explores the processes of language acquisition and development, with a focus on first and second language learning. It examines linguistic structures, cognitive processes, and sociocultural factors influencing language learning. Additionally, the module addresses the principles and practices of inter-cultural communication, highlighting how culture affects language use, communication styles, and understanding across diverse cultural contexts. Students will develop practical skills for effective communication in multicultural environments, including strategies for overcoming language barriers and fostering intercultural competence in professional and social settings.
FINMGT101	Economic Theory and Application for Finance	The module equips student with tools of micro- and macroeconomic analysis and, by applying them, you will understand the behaviour of households, firms and government. Problems include: trade and specialization; the operation of markets; industrial structure and economic welfare; the determination of aggregate output and price level; fiscal and monetary policy and foreign exchange rates
ACCN103	Business and Corporate Law	The module aims to provide students with an understanding of various rules and principles which the Zimbabwean Business and Corporate sector uses to construct the correct business practices. It covers topics such as Introduction to law, Principles of Contract law (various special types of contracts e.g. Principles of sales and Special sales, principles of lease), principles of law of Agency, Introduction to corporate law and practice and principles of insolvency law (both Individual and Corporate).
ACCN104	Introductory Financial Accounting	The module provides students with an understanding of basic accounting principles, concepts and processes in financial accounting and enables students identify, record and account for basic business transactions and events so as to provide accounting information to facilitate decision making processes that will be beneficial to organisations
SDLSBE101	Student Development and Life Skills (University-wide Module)	This module aims to equip students with essential personal, interpersonal, and professional skills necessary for holistic development and success in academic and professional settings. It covers topics such as time management, effective communication, problem-solving, leadership, teamwork, emotional intelligence, and stress management. The module also addresses career planning, ethical decision-making, financial literacy, and strategies for maintaining physical and mental well-being. By the end of the module, students will have enhanced their self-awareness, resilience, and life skills, enabling them to navigate challenges, engage productively in society, and achieve personal and professional goals.
ACCN201	Intermediate Financial Accounting 1	The main objective of the course is to build on knowledge obtained in Introductory Financial Accounting and gain an understanding of more advanced topics in this subject. A key aspect of the course is the preparation of the financial statements of limited liability companies in accordance with the requirements of the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) and applicable laws of Zimbabwe.
ACCN202	Cost and Management Accounting	The purpose of the course is for the student to gain the necessary knowledge, skills, attitudes and competencies to analyse and solve problems relating to the general principles of management accounting, with specific reference to relevant costing, budgeting, basic variance analysis and new perspectives in management accounting.
ARMGT202/ACCN203	Accounting Information Systems	Students should be able to gain knowledge about various information technology resources available and understand the process of acquiring, developing, control and auditing information systems.
FINMGT203	Financial Management	The module enables students to appreciate the role of financial management in organization and to acquaint students with knowledge of time value of money and its relevant in financial management as well as apply knowledge of time value of money in routine business applications such as calculations of loan monthly instalments, loan amortization and setting up of sinking funds for various purposes the module introduces students to project appraisal
ARMGT203	Auditing and Assurance	The main objective of the module is to build foundational knowledge of Audit. This module is meant to prepare student for both a theoretical appreciation of Auditing and an introductory aspect on application. It is designed for students in their second semester ready for work related learning especially in Accredited Training Offices.
FISMGT202	Tax law and practice	The module develops on the fundamentals learnt in the module Principles of taxation and planning, taxation of incorporated businesses including specialised trades such as mining and farming as well as taxation of special taxpayers who include partnerships, trusts and deceased estates.
CCLSBE201	Critical Consciousness and Life Skills	This module focuses on the development of self-awareness, critical thinking, and practical life skills to enable students to navigate personal, academic, and professional challenges effectively. It explores concepts of critical consciousness, ethical decision-making, problem-solving, and emotional intelligence. Students engage with strategies for time management, goal setting, communication, teamwork, and stress management. The module alsoencourages reflection on social, cultural, and ethical issues, equipping students with the skills to act responsibly and make informed decisions in diverse contexts.
LAICBMSH200/ LAICBMND200 / LAICBMKI200 / LAICBMTO200 / LAICBMSL200	Language Acquisition and Inter-Cultural Communication (University-wide Module)	This module explores the processes of language acquisition and development, with a focus on first and second language learning. It examines linguistic structures, cognitive processes, and sociocultural factors influencing language learning. Additionally, the module addresses the principles and practices of inter-cultural communication, highlighting how culture affects language use, communication styles, and understanding across diverse cultural contexts. Students will develop practical skills for effective communication in multicultural environments, including strategies for overcoming language barriers and fostering intercultural competence in professional and social settings.
FORACC301	Fraud Analytics	The module aims at providing students with knowledge, skills and values to understand all aspects of fraud, to understand why fraud is committed the workings of various fraud schemes and to be able to identify different types of fraud and other financial crime, as well as its indicators. The topics includes; fraud definitions, models, and taxonomies, elements of fraud, fraud conceptual frameworks, scope of fraud, evolution of typical fraud and profile of fraudsters.
FORACC302	Principles of Forensic Accounting	The main objective of the module is to build foundational knowledge of Audit. This course is meant to prepare student for both a theoretical appreciation of Auditing and an introductory aspect on application. It is designed for students in their second semester ready for work related learning especially in Accredited Training Offices.
FORACC303	Financial Crime Investigation	This module equips students with the knowledge and skills required to lead and manage financial crime investigations in anticipation of legal or other similar proceedings. It provides in-depth knowledge of internationally recognised financial crime typologies and teaches the practicalities of how to investigate allegations and incidents of this nature, from first notification through to the reporting of findings. The intermediate key-investigative steps of planning, identifying and gathering evidence, witness and suspect management and investigative interviewing are also covered in detail. Conceptual frameworks within which financial crime investigations can be managed and the application of best practice standards are also explored.
ACCN304	Intermediate Financial Accounting 2	The main objective of the course is to build on knowledge obtained in Introductory Financial Accounting and gain an understanding of more advanced topics in this subject. A key aspect of the course is the preparation of the financial statements of limited liability companies in accordance with the requirements of the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).
FINMGT305	Financial Risk Management	Students are acquainted with the procedures for becoming aware of risks and the methods used to analyse risks, assess their impact and respond accordingly. Financial risk management entails monitoring financial risks and managing their impact. It is a sub-discipline of the wider task of managing risk and also a practical application of modern finance theories, models and methods. The traditional role of finance within the firm has been in terms of reporting and control. The modern approach is to see the financial function as actively formulating policy and directly involved in the subsequent decisions. Financial risk management involves handling those business decisions resulting from financial exposures.
FORACC304	Forensic Accounting Techniques	The aim of this module is to introduce the students to the field of forensic accounting. It provides an opportunity to have hands-on techniques on fraud detection, prevention and investigation and ensures that proper fraud remedial actions are implemented.
RISBE301	Research and Innovation Skills (U-W Module)	This Advanced Research Methods module builds on foundational research skills by equipping students with in-depth knowledge and advanced competencies in research design, methodology, and analysis. The module covers advanced qualitative, quantitative, and mixed-methods approaches, including research paradigms, sampling techniques, instrument design, data analysis, and interpretation. It also emphasises ethical considerations, research validity and reliability, and the use of appropriate analytical tools and technologies. Through critical engagement with scholarly literature and practical research exercises, students develop the capacity to design, conduct, and evaluate rigorous academic and applied research, preparing them for independent research projects, dissertations, and postgraduate studies.
SDLSBE201	Student Development and Life Skills (University-wide Module)	This module aims to equip students with essential personal, interpersonal, and professional skills necessary for holistic development and success in academic and professional settings. It covers topics such as time management, effective communication, problem-solving, leadership, teamwork, emotional intelligence, and stress management. The module also addresses career planning, ethical decision-making, financial literacy, and strategies for maintaining physical and mental well-being. By the end of the module, students will have enhanced their self-awareness, resilience, and life skills, enabling them to navigate challenges, engage productively in society, and achieve personal and professional goals.
ACCN401	Advanced Financial Accounting	To develop an understanding of advanced financial accounting principles and techniques used in the preparation of consolidated financial statements including consolidated cash flow statements.
FORACC401	Fraud Examination	The module covers fundamentals of fraud examination including nature and types of fraud, prevention of fraud, and techniques to detect fraud in organisations. Students are taught the methodology behind examining occupational fraud. Topics include causes of white-collar crime, detection and implementation of prevention strategies, evidence gathering, and writing forensic documents to report findings. In addition, the course will emphasize the importance of corporate social responsibility in an organisation as well as the need for reporting systems that focus on integrity and accountability.
FORACC402	Data Analytics	The purpose of this course is to provide students with detailed knowledge, skills and values to understand all aspects regarding the principles of using various data analysis and reporting tools in gathering evidence related to forensic investigation. Students will know how to pick up data profile and pattern in data analysis to identify red flags as well as knowing what tool to use to acquire admissible digital evidence and how to search through pile of electronic files and email
FORACC403	Cyber Crime and Forensic Audit	In today's increasingly networked digital age, a knowledge of cybercrime and its impact on the operations of businesses is important. Delivered in association with forensic technology specialists this module provides insights into cybercrime and forensic technology from both a theoretical perspective (the legal, professional and ethical issues relating to the cybercrime) and a technical perspective (gathering, reserving and presenting digital evidence).
RISBE302	Research and Innovation Skills (U-W Module)	This Advanced Research Methods module builds on foundational research skills by equipping students with in-depth knowledge and advanced competencies in research design, methodology, and analysis. The module covers advanced qualitative, quantitative, and mixed-methods approaches, including research paradigms, sampling techniques, instrument design, data analysis, and interpretation. It also emphasises ethical considerations, research validity and reliability, and the use of appropriate analytical tools and technologies. Through critical engagement with scholarly literature and practical research exercises, students develop the capacity to design, conduct, and evaluate rigorous academic and applied research, preparing them for independent research projects, dissertations, and postgraduate studies.
EPECPBE301	Entrepreneurship, Professional Ethics Communication and Philosophy (U-W Module)	This module introduces students to the fundamental principles of entrepreneurship, professional ethics, communication, and philosophy as they relate to personal, professional,and societal development. It equips learners with entrepreneurial thinking and innovation skills while fostering ethical awareness, critical reasoning, and effective communication in diverse organisational and social contexts. The module explores ethical decision-making, professional conduct, philosophical foundations of knowledge and values, and the role of communication in leadership, teamwork, and enterprise development. Through participatory and reflective learning approaches, students develop problem-solving abilities, moral responsibility, critical thinking, and communication competence necessary for ethical entrepreneurship, responsible citizenship, and professional practice in a dynamic and globalised environment.
FORACC403	Cybercrime and Forensic Technology	In today's increasingly networked digital age, a knowledge of cybercrime and its impact on the operations of businesses is important. Delivered in association with forensic technology specialists this module provides insights into cybercrime and forensic technology from both a theoretical perspective (the legal, professional and ethical issues relating to the cybercrime) and a technical perspective (gathering, reserving and presenting digital evidence).
ACCN403	Corporate Governance and Business Ethics	The module covers regulatory regimes, compliance requirements, and governance mechanisms to ensure lawful, ethical and effective corporate behaviour and operations.
FORACC404	Forensic Accounting and the Expert Witness	This module aims at providing students with a practical insight, knowledge and understanding of the role of a forensic accountants as reporters in a professional context. This role includes reporting aspects of the fraud investigation, providing further investigative support, writing and issuing the formal report and ultimately testifying on its contents as an expert witness. Some of the topics covered include: considerations for testifying as a lay witness, considerations for testifying as an expert witness, preparing to testify, direct and cross examination, expressing of an opinion, etc.
ACCN405	Advanced Financial Accounting & Reporting	The main objective of the module is to build on knowledge obtained in Introductory Financial Accounting and gain an understanding of more advanced topics in this subject. A key aspect of the module is the preparation of the financial statements of limited liability companies in accordance with the requirements of the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).
SDLSBE401	Student Development and Life Skills (University-wide Module)	This module aims to equip students with essential personal, interpersonal, and professional skills necessary for holistic development and success in academic and professional settings. It covers topics such as time management, effective communication, problem-solving, leadership, teamwork, emotional intelligence, and stress management. The module also addresses career planning, ethical decision-making, financial literacy, and strategies for maintaining physical and mental well-being. By the end of the module, students will have enhanced their self-awareness, resilience, and life skills, enabling them to navigate challenges, engage productively in society, and achieve personal and professional goals.
FORACC470	Dissertation	Students are encouraged to undertake a real-life organisation-based dissertation project. Working with an organisation, students can structure their project around a real business issue of challenge.