BSc HONOURS PUBLIC SECTOR ACCOUNTING AND FINANCE (HPSACCF)
| Module Code | Module Name | Description |
|---|---|---|
| PSACCF101 | Introductory to Public Sector Financial Reporting |
The module provides students with an understanding of basic accounting principles, concepts and processes in public sector financial accounting.and enables students identify, record and account for basic public sector transactions and events so as to provide accounting information to facilitate decision making processes that will be beneficial to government executives and the public |
| 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. 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. |
| PSACCF102 | Principles of Macroeconomics | The module provides fundamental economic ideas and the operation of the economy on a national scale. Production, distribution and consumption of goods and services, the exchange process, the role of government, the national income and its distribution, GDP, consumption function, savings function, investment spending, the multiplier principle and the influence of government spending on income and output. Analysis of monetary policy, including the banking system and the Federal Reserve System |
| PSACCF103 | Public Sector Law | The purpose of this module is to examine the legal foundation and environment of public sector management in Zimbabwe. |
| PSACCF104 | Information Systems Management in the Public Sector | The module analyses digital government and digital public sector services are the result of the widespread adoption of ICTs, Web processes and social media in public sector organisation - which cumulatively transform and may ‘productize’ the nature of public services delivered to citizens. |
| 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. |
| PSACCF201 | Intermediate Public Sector Financial Accounting | Module focusses on the preparation of the financial statements of the public sector in accordance with the requirements of the International Public Sector Accounting Standards (IPSAS) and applicable laws of Zimbabwe. |
| PSACCF202 | Public Sector Management Accounting | The purpose of the course is 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. |
| 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. |
| PSACCF203 | Introduction to Public Financial Management |
The module is designed to provide students with the financial management tools necessary to support decision-making. The focus is on understanding the role of financial management within an organisational context and developing a broad range of financial skills. |
| PSACCF204 | Public Administration | The module is designed to introduce students to the study of, and research in, public administration, in the context of an increasingly globalised world, in which public and private actions intersect in hybrid and multilevel governance regimes. It complements the course 'Public Policy: Theories, Traditions and Transitions', by exploring further the administrative dimension of policy processes. |
| PSACCF205 | Public Sector Auditing and Assurance | The module is meant to prepare student for both a theoretical appreciation of Auditing and an introductory aspect on application. |
| 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. |
| PSACCF301 | Intermediate Public Sector Financial Management | The Public Financial Management module is designed to provide students with the financial tools necessary to support decision making. The focus is on understanding the role of financial management within an organisational context and developing a broad range of financial skills. |
| PSACCF302 | Intermediate Public Sector Financial Reporting | The main objective of the module is to build on knowledge obtained in Introductory Public Sector 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 Public Sector Accounting Standards (IPSAS) and applicable laws and regulations of Zimbabwe. |
| PSACCF303 | Tax Policy | The module studies the evolution and structure of the Zimbabwean income tax system from a public policy perspective with a focus on legal, economic, social, and practical considerations. To function effectively as significant players in sophisticated and fast changing tax systems learners must grasp the basic tools of policy analysis. |
| PSACCF304 | Public Policy | The module analyses There are three primary objectives for the course: 1. The main objective is for students to learn the public policy development process and to increase their capacity to undertake its key functions, which include: a) theoretical research; b) statistics, applied research and modelling; c) environmental scanning, trend analysis, and forecasting; d) policy analysis and advice; e) consultation and managing relations; f) communications; and g) program design, implementation, monitoring and evaluation. |
| PSACCF305 | Risk Management and Internal Control | Students should be able to gain knowledge of risk management best practices, Development understanding of internal audits, learn details of internal audits engagements, understands the importance of risk management and internal audits in the public sector. |
| PSACCF306 | Strategic Public Finance | The focus of the module are the strategic management issues facing those working in managing and leading finance functions in the finance functions. It deals with financial management issues in the full range of public service organisations – those funded by taxation, and those funded by other means including national government departments and agencies, local government, health bodies, universities and other educational institutions. |
| 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. |
| 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. |
| PSACCF401 | Advanced Public Sector Financial Accounting | Advanced Public Sector Financial Accounting |
| 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. |
| PSACCF403 | Public Sector Ethics and Governance | Governance and Ethics is a core component of the knowledge and skill base of today’s professionals in accounting & finance. As key business decision-makers, accountants & finance specialists must be proficient in 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. |
| PSACCF404 | Advanced Public Sector Financial Reporting | To develop an understanding of advanced financial accounting principles and techniques used in the preparation of government consolidated financial statements including consolidated cash flow statements. |
| 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. |
| PSACCF470 | 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. |