Bachelor of Management Accounting

Application & Registration Closing Date: 9th February 2018

START:
12th February 2018
DURATION:
4 Years on FT and 5 Years on PT/DE
ID:
BMA

1.0 INTRODUCTION

This programme brief summarises the contents of the Bachelor of Management Accounting (BMA) degree programme and is accordingly structured as follows. The programme rationale, aim, objectives and target group are outlined in Sub-sections 1.1 to 1.4 respectively, while the admission, grading and award criteria are given in Section 2.0. Sections 3.0 – 5.0 describe the course assessment, exemptions policy and course codes respectively. The programme structure is outlined in Section 6.0.

1.1 RATIONALE

The increasing complexity, uncertainty and ambiguity in the operating environments of organisations make it difficult for their leaders and employees to create and preserve sustainable value. Finance professionals with high quality technical skills, deep understanding of their organisations, and the ability to influence and lead people can provide the insight those organisations need to craft and successfully execute their strategies. The BMA syllabus has been designed to enable this. The programme’s syllabus and assessment bridges skills gaps of newly qualified finance graduates, meeting the management accounting employability needs of both business and people.

 

1.2 AIM

This programme aims to enable management accountants understand how businesses operate, how they are managed, how people work together and how strategy is formulated. Management accountants also need to be able to provide the analysis which managers need to understand the economics of a businesses’ operations, to manage performance and to manage risk. These capabilities are in addition to the core technical financial accounting skills expected of a management accountant.

1.3 OBJECTIVES

By the end of the programme, candidates should be able to:

  • demonstrate a thorough grounding in the fundamental theories, concepts, principles and practices of management accounting;
  • demonstrate the critical abilities of analysis, interpretation, evaluation and judgement as applied to various functions in organisations, including finance, marketing, operations, human resources management, information and Communications technology, financial management, auditing, management accounting and taxation;
  • evaluate the financial and business performance of organisations, including group companies;
  • contribute to strategy formulation, implementation and evaluation in organisations; and
  • collect and analyse data to help in solving specific management accounting challenges faced by organisations.

1.4 TARGET GROUP

The BMA degree programme is designed to meet the growing demand for professionally qualified management accountants who have also acquired academic competences. It is intended for the following groups of people:

  1. School leavers who wish to pursue a career in management accounting.
  2. Holders of part professional accountancy qualifications such as ACCA-FIA, CIMA-CBA, NATECH, ZICA-technician and ZICA Diploma in Accounting who wish to acquire both a professional and an academic qualification in management accounting.
  3. Any eligible person who wishes to pursue a career in management accounting.

2.0 ADMISSION, GRADING AND AWARD CRITERIA

2.1 ADMISSION CRITERIA

To qualify for admission to the BMA degree programme an applicant must have any of the following qualifications:

  1. Five credits at ‘O’ Level including English and Mathematics.
  2. Part or full professional qualifications such as ZiCA, CA Zambia, CIMA and ACCA.
  3. Any relevant three year accountancy diploma from a reputable college or university.
  4. At least three ‘A’ level passes including Mathematics or equivalent.

 

  1. Any degree from a recognised institution.

2.2 REGULATIONS GOVERNING THE AWARD OF THE BMA DEGREE PROGRAMME

2.2.1 Duration of study

The course of study for the award of the BMA degree shall be completed in a period of:

  • not less than four and not more than six academic years in the case of full time students;
  • not less than five and not more than seven academic years in the case of evening students;
  • not less than four and not more than seven academic years in the case of distance education students;
  • not less than five and not more than seven academic years in the case of part time students;
  • provided that for top-up degrees, the duration may be shorter, but not less than one year.

 

2.2.2 Student progression

A programme of study shall be taken in the sequence approved by the ZCAS University Senate.

Full time students

  • A full-time student shall register for and take four courses in any semester of the academic year; provided that a student may in exceptional circumstances be permitted to take one additional course whether carried over from the previous academic year or additional in any one semester.
  • A full time student who passes all the courses taken during the academic year of study shall be allowed to proceed to the next level of study.
  • A full time student who fails in one course in any academic year may be permitted to proceed to the next level of study; provided that the student repeats the course at the first available opportunity.
  • A full time student who fails some or all of the courses in the first semester of an academic year shall be allowed to proceed to the second semester courses; provided the student repeats the failed course at the first available opportunity.
  • A full time student who fails some or all of the courses in the second semester of an academic year shall be required to repeat those courses before proceeding to the next level of study, provided that the student has passed the first semester courses.
  • A full time student who fails all the courses in any academic year shall be excluded.
  • A full time student who fails a course twice is subject to exclusion; provided that, subject to successful appeal, the student may be permitted to repeat the course for the third and final time.
  • Exclusion is applicable in compliance with the preceding regulations in any academic year of study including the final year.

 

Evening students

  • An evening student shall register for and take three courses each semester; provided that a student may in exceptional circumstances be permitted to take one additional course whether carried over from the previous academic year or additional in any one semester.
  • An evening student who passes all the courses taken during the academic year of study shall be allowed to proceed to the next level courses.
  • An evening student who fails in one course in any academic year may be permitted to proceed to the next level courses; provided that the student repeats the course at the first available opportunity.
  • An evening student who fails some or all of the courses in the first semester of an academic year shall be allowed to proceed to the second semester courses; provided the student repeats the failed courses at the first available opportunity.
  • An evening student who fails some or all of the courses in the second semester of an academic year shall be required to repeat those courses before proceeding to the next level of study, provided that the student has passed the first semester courses.
  • An evening student who fails all the courses in any academic year shall be excluded.
  • An evening student who fails a course twice is subject to exclusion; provided that, subject to successful appeal, the student may be permitted to repeat the course for the third and final time.
  • Exclusion is applicable in compliance with the preceding regulations in any year of study including the final year.

Distance Education students

  • A distance education student shall register for and take a minimum of three courses and a maximum of four courses each semester; provided that a student may in exceptional circumstances be permitted to take one additional course whether carried over from the previous academic year or additional in any one semester.
  • A distance education student who passes all the courses taken during the academic year of study shall be allowed to proceed to the next level courses.
  • A distance education student who fails in one course in any academic year may be permitted to proceed to next level courses; provided that the student repeats the course at the first available opportunity.
  • A distance education student who fails some or all of the courses in the first semester of an academic year shall be allowed to proceed to the second semester courses; provided the student repeats the failed courses at the first available opportunity.
  • A distance education student who fails some or all of the courses in the second semester of an academic year shall be required to repeat those courses before proceeding to the next level of study, provided that the student has passed the first semester courses.
  • A distance education student who fails all the courses in any academic year shall be excluded.
  • A distance education student who fails a course twice is subject to exclusion; provided that, subject to successful appeal, the student may be permitted to repeat the course for the third and final time.
  • Exclusion is applicable in compliance with the preceding regulations in any year of study including the final year.

Part Time students

  • A part time student shall register for and take not more than three courses in any semester of the academic year.
  • A part time student who passes all the courses taken during the academic year of study shall be allowed to proceed to the next level courses.
  • A part time student who fails in one course in any academic year may be permitted to proceed to the next level courses; provided that the student repeats the course at the first available opportunity.
  • A part time student who fails some or all of the courses in the first semester of an academic year shall be allowed to proceed to the second semester courses; provided the student repeats the failed courses at the first available opportunity.
  • A part time student who fails some or all of the courses in the second semester of an academic year shall be required to repeat those courses before proceeding to the next level of study, provided that the student has passed the first semester courses.
  • A part time student who fails all the courses in any academic year shall be excluded.
  • A part time student who fails a course twice is subject to exclusion; provided that, subject to successful appeal, the student may be permitted to repeat the course for the third and final time.
  • Exclusion is applicable in compliance with the preceding regulations in any year of study including the final year.

Deferred Examinations

A student who is unable to attempt a scheduled assessment may be awarded a deferred assessment subject to a successful application based on extenuating circumstances. A deferred assessment shall be graded normally, i.e. the student shall be awarded the actual mark obtained in the assessment or a final grade of between D and A+ in the course.

Supplementary examinations

A student who has failed a course with a D+ grade may be awarded a supplementary examination in the failed course, provided that the student has passed the continuous assessment for that course.

Supplementary examinations may be awarded in up to two courses in any semester of an academic year. A supplementary examination is marked on a pass/fail basis.

3.0 COURSE ASSESSMENT AND GRADING

3.1 COURSE ASSESSMENT

In all the courses listed, except BMA421 and BMA442 the distribution of marks shall be as follows:

 

Continuous assessment                                                                                 40%   

1 test                                                                                      30%

1 assignment                                                                          10%

Final examination                                                                                           60%

Total                                                                                                               100%

The test and final examination shall consist of one examination paper in each of the courses listed and shall normally be of two hours and three hours duration respectively.

3.2 GRADING

To be eligible for the award of the BMA degree, a student must have:

  • Passed all the 32 Courses.
  • Adhered to the requisite course combinations in each semester.

 

In the grading of final examination results, the following scale will apply:

Pass grades

A+                               Distinction (86% and above)

A                                 Distinction (76% – 85%)

B+                               Meritorious (66% – 75%)

B                                 Very Satisfactory (56% – 65%)

C+                               Definite Pass (46% – 55%)

C                                 Bare Pass (40% – 45%)

S                                  Satisfactory, pass in a practical course

P                                  Pass in a supplementary examination

 

Fail grades

D+                               Bare Fail (35% – 39%)

D                                 Definite Fail (34% and below)

F                                  Fail in a supplementary examination

U                                 Unsatisfactory, fail in a practical course

NE                               No examination taken

WD                             Was withdrawn from the course with unsatisfactory academic progress – recorded where a student has not completed the required level of course work after a warning from the Head of Programme and/or the Director Academic Studies/Dean of School. The Director Academic Studies/Dean of School has withdrawn the student from the course before the examination.

LT                               Left the course during the semester without permission

DQ                              Was disqualified in a course by Senate

DR                              Was de-registered for failure to pay fees

RS                               To re-sit the course examination only – recorded where a student is allowed by Senate to re-sit the final semester examination in the course, and to carry over the previous course work assessment.

 

 

3.3 CLASSIFICATION OF THE DEGREE

  • In calculating the grade of the degree, the following points shall be applied to the grades obtained.
    1. A+ 5 points
    2. A                                                                    0 points
    3. B+ 5 points
    4. B 0 point
    5. C+ 5 point
    6. C 0 point
  • The grading of the BMA is based on all grades obtained in the last two years (i.e. 16 courses). No points are awarded where a course has been repeated.
  • The points for classification of the degree shall be as follows:

Distinction                                                      28 – 40 points

Merit                                                               20 – 27.5 points

Credit                                                              12 – 19.5 points

Pass                                                                 0 – 11.5 points

 

4.0 EXEMPTIONS (ACCREDITATION OF PRIOR LEARNING)

  • A student who has, prior to admission to the BMA, attended, whether at ZCAS University or elsewhere, courses of instruction and passed examinations equivalent in standard to courses and examinations which form part of the programme of study may, subject to approval, be exempted from attendance of classes and examinations in those courses. Exemptions will be granted on a case by case basis.
  • No exemptions are available in respect of third and fourth year courses regardless of the candidate’s qualifications.

5.0 COURSE CODES

The letters of the course codes are an abbreviation of the name of the programme while the first digit stands for the year of study. The second digit is the serial number of the course in the semester and the last digit indicates whether it is a first/second semester course. For example, BMA442 means a BMA fourth year course, course number four offered in the second semester.

6.0 COURSE STRUCTURE

Each year of study will be divided into two semesters and full-time students are expected to take four courses in each semester while evening students are expected to take three courses and part-time students up to three courses.  Except for BMA421 Research Methods and BMA442 Dissertation courses in the final year, the rest of the courses are structured in such a way that semester one courses are not a pre-requisite of semester two courses in each academic year.  The course structure is as shown in Tables 1 to 4 below.

 

Table 1 Year 1 Courses
Semester 1 Semester 2
Course Code Course Title Course Code Course Title
BMA111 Academic Writing BMA112 Introduction to Economics
BMA121 Cost Accounting BMA122 Principles of Accounting
BMA131 Introduction to Law BMA132 Introduction to Quantitative Methods
BMA141 Introduction to  Management BMA142 Principles of Marketing

 

 


Table 2 Year 2 courses
Semester 1 Semester 2
Course Code Course Title Course Code Course Title
BMA211 Financial Accounting BMA212 Taxation
BMA221 Business Information Systems BMA222 Human Resource Management & Development
BMA231 Business and Corporate Law BMA232 Management Accounting
BMA241 Managerial Economics BMA242  Decision Making Techniques

 

Table 3 Year 3 Courses
Semester 1 Semester 2
Course Code Course Title Course Code Course Title
BMA311 Financial Reporting BMA312 Financial Management
BMA321 Supply Chain Management BMA322 Managing Strategic Risk
BMA331 Project Management BMA332 Audit and Assurance
BMA341 Organisational Management BMA342 E-Business Management

 

Table 4 Year 4 courses

Semester 1 Semester 2
Course Code Course Title Course Code Course Title
BMA411 Advanced Financial Reporting BMA412 Public Finance
BMA421 Research Methods BMA422 Advanced Management Accounting
BMA431 Corporate Finance BMA432 Strategic Management
BMA441 Financial Modelling and Forecasting BMA442 Dissertation

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