BSc HONOURS FISCAL MANAGEMENT (HFISMGT)
| 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. |
| FISMGT201 | This module seeks to examine the customs law act and the regulations that govern the importation of goods. The valuation of imported goods for customs purpose is also going to be covered. The module is guided by the Customs and Excise Act of Zimbabwe is primarily designed to provide students with knowledge of Customs related laws of Zimbabwe and how it is affected by International Customs norms or standards such as the Harmonised System and the GATT valuation code. This is turn will provide the basis for the management and administration of the customs and excise and for matters relating thereto and connected therewith | |
| 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. |
| 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. |
| 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. |
| FISMGT301 | Freight Forwarding and Logistics | The module provides basic knowledge of cargo, traffic management skills, and an understanding of the unique requirements of international transportation and logistics within the confines of international best practices. Candidates will gain insight into cargo handling related to required shipment documentation and communication. Expected outcomes include knowledge of intermodal transportation, supply chain packaging, warehouse operations, track protection. |
| 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. |
| FISMGT302 | Computer Application in Revenue | The module develops on the foundation laid in Introduction to Information Technology and Programming, by considering computers applications that are used in revenue management. It introduces students both to the current applications and possible revenue management applications of the future. The trends that have led to current applications and forecasting of possible future trends in this area are a useful starting point. The applications of computers in generating, collecting, investing, accounting for, and finally disbursing revenues are key aspects of this module |
| FISMGT303 | Value added Tax 1 | The module provides a brief introductory study of the VAT legislation in Zimbabwe. As a foundation course to the study of VAT/GST, it exposes students to a more general overview of the tax system including, inter alia, the rationale for replacing various sales taxes with VAT/GST, specifically pointing to the deficiencies in these sales tax systems and especially the cascading effect in them. The regressively of VAT/GST will be explored as one of the crucial demerits afflicting the VAT/GST system. The evolution, including a general historical background to the VAT/GST will be done. The course will also review GST implementation in Zimbabwe and other countries. |
| 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). |
| 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 and Life Skills | 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. |
| FISMGT401 | National Income Accounting | The module will examine the complete circular flow model and measuring the national income. The income and expenditure approaches will be covered. |
| FISMGT402 | International Aspects of Taxation | The course develops further on concepts of international taxation introduced in tax law and practice I and II. Student with appreciation of these international tax aspects will be better placed to offer both tax advice and be able to audit the tax affairs of large international corporations. It covers the content of Zimbabwe’s bilateral and multilateral double tax agreements in more detail. It emphases on the rules of precedence where any local tax laws and international tax agreements are in contradiction. Contemporary aspects in the taxation of group companies and multinational corporations are introduced. In particular, developments in Zimbabwean tax laws, United Nations, and OECD guidelines that govern international transfer pricing are discussed |
| FISMGT403 | Value Added Tax II | The module aims at providing an advanced appreciation of VAT/GST law through the analysis of complex issues in the law. It will provide a broad overview of the territorial and economic scope of VAT. There are two conflicting principles on which the territorial scope of VAT can be based: The Origin Principle and the Destination principle. Students will be able to appreciate-ate the above principles and ultimately identify their economy's VAT/GST system in relation to the above principles. Complex issues related to the deeming provisions in the legislation, zero rating, VAT/GST implications relating to the so called 'property in possession' (PIP), the general disallowance rule (GRD) and exceptions thereof. |
| FISMGT404 | Customs, Taxes and Public Sector Information Systems (Practical) | The module enables the candidate to understand fiscal information systems that provide public sector managers a modern set of tools to assist them in performing a variety of tasks, such as: (a) designing appropriate fiscal and monetary responses to changing macro-economic conditions; (b) ensuring accountability for the deployment and use of public resources; (c) improving the effectiveness and efficiency of public expenditure programs; (d) mobilizing domestic resources and managing external resources (foreign aid and loans); (e) managing the civil service; and (f) decentralizing operations with adequate controls. Candidates should be able to use modern tools and technologies to perform macro-economic forecasting, budget preparation, execution, perform audits and prepare financial reports. |
| RISBE302 |
Research and Innovation Skills (U-W Module) |
The objective is to provide treatment of research methods and simple statistical application that will enable students to carry out sound research projects. The course enables students to do applied research by introducing students to empirical methods in finance and economics. It introduces statistical techniques used in the analysis of economic and financial data. Topics covered include: descriptive statistics, probability distributions, sampling and sampling distributions, point estimation and interval estimation, hypothesis testing, regression analysis, time-series analysis, elementary discussion of multicollinearity, autocorrelation, heteroscedasticity and principles of modelling |
| 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. |
| FISMGT405 | Advanced Theory and Practice of Customs Management | This module introduces students to key aspects of customs policy and practice, international principles governing the assessment of import duties and other taxes, and the implementation of international agreements across a range of customs jurisdictions. It includes a detailed analysis of particular aspects of customs purposes, international rules of origin, customs ware-houses and free trade zones, transit and transhipment, excise of special import arrangements. |
| FISMGT406 | Economic and Fiscal Policies | The module will concentrate on selected important economic policy issues, tools and models. The specific topics will be of contemporary interest and the topics covered include some of the following: The operation and the activities of the state related to the taxation and spending and the impact they have on resource allocation, welfare and income distribution. Areas of focus include tax policy, trade agreements and public programmes. Inequality; International negotiations and trade policies; Global imbalances; World trade collapse; Fiscal policy and unemployment; Monetary policy and exchange rate frameworks; Financial integration and currency unions; Financial crises and relevant policies; endogenous growth, exhaustible resources and relevant policies. |
| SDLSBE401 | Student Development and Life Skills | This module focuses on the holistic development of students by enhancing personal, academic, and professional life skills essential for success in higher education and beyond. It covers key areas such as self-awareness, emotional intelligence, communication skills, teamwork, leadership, time management, and stress management. The module also addresses career planning, employability skills, ethical behaviour, citizenship, and personal wellbeing. Through reflective practice and practical activities, students are encouraged to develop resilience, adaptability, and responsible decision-making. By the end of the module, students will be equipped with the life skills and competencies necessary for personal growth, effective learning, and meaningful participation in the workplace and society. |
| FISMGT470 | 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. |