BSc HONOURS ACCOUNTING AND FINANCE (HACCN) DEGREE
| 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 |
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. |
| 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 |
| 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 |
| 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. |
| ACCN203/ARMGT202 | Accounting Information Systems 1 | 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 (University-wide Module) |
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 also encourages 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. |
| ACCN301 | Accounting Information Systems 2 | The module aims to equip students with an understanding of computer fraud and fraud techniques, the use of COSO framework, including expanded enterprise risk management (COSOERM) model to discuss basic concepts of internal controls including information security, lean computer controls used by business to achieve objectives of ensuring privacy and confidentiality and information systems audit. |
| ACCN302 | Public Sector Accounting and Finance | Public Sector Accounting and Finance focuses on how public sector entities of various kinds make the best use of the vast resources entrusted to them in creating public value. Public sector accounting is a core body of knowledge supporting financial management. The purpose of this course is to provide students the with public sector financial management skills necessary to function in public sector environments of low to medium complexity and low uncertainty. |
| ACCN303 | Credit Risk and Financial Analytics | The module builds on knowledge obtained in Corporate Finance; Accounting Information Systems; Business Statistics; Forensic Accounting among others to help in making informed business and financial decisions. The main emphasis of the module is to make sense out of data to drive business decisions and make predictive insights. |
| 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). |
| ACCN305 | Accounting Theory and Regulatory Framework | This module provides an in-depth examination of the theoretical foundations of accounting and the regulatory frameworks that govern financial reporting. It explores the development of accounting theory, including normative and positive accounting theories, conceptual frameworks, and the role of professional judgment in financial reporting. The module also analyses national and international accounting regulations, standards-setting bodies, and the political, economic, and social factors influencing accounting regulation. Emphasis is placed on International Financial Reporting Standards (IFRS), ethical considerations, compliance requirements, and the impact of regulation on corporate reporting and accountability. The module equips students with critical analytical skills to evaluate accounting practices within a regulated environment. |
| ACCN306 | Advanced Financial Management | The module applies knowledge of valuation of securities, computation of the weighted average cost of capital, making lease or buy decisions as well as the dynamics of working capital management. |
| 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 | 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. |
| ACCN402 | Advanced Management Accounting and Control | The focus of this module is to develop further Public Sector management accounting concepts leant in level 1 and 2 as well as introduce advanced topics necessary in the decision-making process undertaken by management. Management accountants will optimise performance only if they choose and apply the appropriate management information to the decisions, they have to take. |
| ARMGT402 | Advanced Audit and Assurance | The main objective of the module is to build foundational knowledge of Audit 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 and to gain an introductory appreciation of Audit and Assurance as well as to understand the regulatory requirements of various statutes of Audit and Assurance services and ISA’s |
| ARMGT403 | Forensic Accounting | 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. |
| 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. |
| 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. |
| ACCN404 | Advanced Tax Law and Practice | The module develops on the fundamentals learnt in the module Principles of taxation and planning. The module is designed for learners who want to obtain subsequent knowledge of Zimbabwean income taxation of incorporated businesses including specialised trades such as mining and farming. The module also deals with taxation of special taxpayers who include partnerships, trusts and deceased estates. While the foundation has been laid in principles of taxation and planning that are critical for those who seek a career within the accounting profession, they are essential for all who are in the field of business as taxes are often the largest single expense of most traders such as companies. |
| ACCN405 | Advanced Financial Accounting and 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 | 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. |
| ACCN470 | 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. |