Bachelor of Accounting

START:
7th August 2018
DURATION:
4 Years on FT and 5.5 Years on PT/DE
ID:
BACC

INTRODUCTION

This programme guide outlines the contents of the Bachelor of Accounting (BACC) 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; while the course structure and automatic exemptions are outlined in Sections 6.0 and 7.0 respectively.

RATIONALE

The field of accounting is rapidly evolving due to the affordability and availability of accounting software. Number crunching is no longer the core function of the modern accountant as computers have taken the fiscal calculating out of their hands. Accountants are now expected to take on a variety of responsibilities including financial planning, analysis, forecasting, internal controls and decision support that previously lay outside the scope of their job description. Accountants must therefore have a sound grounding in all areas of business including operations, marketing, human resources management, ICT, strategy and finance. This programme is tailored to meet this broad base of knowledge and skills required of the modern accountant.

AIM

The aim of this programme is to equip students with knowledge and skills in order for them to carry out accounting roles in the areas of financial reporting, financial management, auditing, management accounting, taxation and consultancy effectively.

OBJECTIVES

By the end of the programme, candidates should be able to:
1) demonstrate a thorough grounding in the fundamental theories, concepts, principles and practices of accountancy;
2) demonstrate the critical abilities of analysis, interpretation, evaluation and judgement as applied to financial reporting, financial management, auditing, management accounting and taxation;
3) evaluate the financial and business performance of organisations, including group companies;
4) contribute to strategy formulation, implementation and evaluation in organisations;
5) carry out statutory audits and audit related assignments; and
6) collect and analyse data to help in solving specific challenges faced by organisations.

TARGET GROUP

The BACC degree programme is designed to meet the growing demand for professionally qualified 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 accountancy.
2. Holders of part professional accountancy qualifications such as ACCA-FIA, CIMA-CBA and ZICA-technician who wish to acquire both a professional and an academic qualification.
3. Any eligible person who wishes to pursue a career in accountancy.

ADMISSION, GRADING AND AWARD CRITERIA

ADMISSION CRITERIA

To qualify for admission to the BACC degree programme an applicant must have any of the following qualifications:
a) Five credits at ‘O’ Level including English and Mathematics.
b) Part or full qualifications in ZiCA, CA Zambia, CIMA and ACCA.
c) Any relevant three year accountancy diploma from a reputable college or university.
d) At least three ‘A’ level passes including Mathematics or equivalent.

e) Any degree from a recognised institution.

REGULATIONS GOVERNING THE AWARD OF BACHELOR OF ARTS IN ECONOMICS DEGREE

Duration of study

The course of study for the award of the BACC degree shall be completed in a period of:
1) not less than four and not more than six academic years in the case of full time students;
2) not less than five and not more than seven academic years in the case of evening students;
3) not less than four and not more than seven academic years in the case of distance education students;
4) not less than five and not more than seven academic years in the case of part time students;
5) provided that for top-up degrees, the duration may be shorter, but not less than one year.

Student progression

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

Full time students

1) 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.
2) 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.
3) 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.
4) 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.
5) 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.
6) A full time student who fails all the courses in any academic year shall be excluded.
7) 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.
8) Exclusion is applicable in compliance with the preceding regulations in any academic year of study including the final year.

Evening students

1) 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.
2) 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.
3) 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.
4) 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.
5) 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.
6) An evening student who fails all the courses in any academic year shall be excluded.
7) 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.
8) Exclusion is applicable in compliance with the preceding regulations in any year of study including the final year.

Distance Education students

1) 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.
2) 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.
3) 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.
4) 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.
5) 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.
6) A distance education student who fails all the courses in any academic year shall be excluded.
7) 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.
8) Exclusion is applicable in compliance with the preceding regulations in any year of study including the final year.

Part Time students

1) A part time student shall register for and take not more than three courses in any semester of the academic year.
2) 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.
3) 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.
4) 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.
5) 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.
6) A part time student who fails all the courses in any academic year shall be excluded.
7) 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.
8) 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.

COURSE ASSESSMENT AND GRADING

COURSE ASSESSMENT

In all the courses listed, except BACC421 and BACC442 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 BACC degree, a student must have:
1) Passed all the 32 Courses.
2) 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
1) In calculating the grade of the degree, the following points shall be applied to the grades obtained.
a. A+ 2.5 points
b. A 2.0 points
c. B+ 1.5 points
d. B 1.0 point
e. C+ 0.5 point
f. C 0 point
2) The grading of the BACC 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.
3) 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)
1) A student who has, prior to admission to the BACC, 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. Automatic exemptions will apply to candidates in possession of specific professional qualifications, while for all other candidates, exemptions will be granted on a case by case basis.
2) Holders of the full ACCA, ZiCA and CA Zambia professional qualifications are entitled to automatic exemption in the courses listed in Appendices 1 and 2.
3) No exemptions are available in respect of third and fourth year courses regardless of the candidate’s qualifications.
5.0 ACCA ACCREDITATION
This programme is accredited by the Association of Chartered Certified Accountants (ACCA). Upon completion of the BACC programme, graduates wishing to pursue ACCA can apply for and be exempted from all the nine (9) courses in the Fundamentals Level (i.e. all Knowledge and Skills Level papers/courses). This implies that such persons will only need to attempt FOUR papers/courses at the professional level to complete the ACCA examinations. The papers in which exemptions can be awarded are as listed at Appendix 3 below.
6.0 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, BACC442 means a BACC fourth year course, course number four offered in the second semester.
7.0 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 BACC421 Research Methods and BACC442 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
BACC111 Academic Writing BACC112 Introduction to Economics
BACC121 Cost Accounting BACC122 Principles of Accounting
BACC131 Fundamentals of Entrepreneurship BACC132 Introduction to Quantitative Methods
BACC141 Introduction to Management BACC142 Principles of Marketing

Table 2 Year 2 courses

Semester 1 Semester 2
Course Code Course Title Course Code Course Title
BACC211 Financial Accounting BACC212 Taxation
BACC221 Business Information Systems BACC222 Human Resource Management & Development
BACC231 Business and Corporate Law BACC232 Management Accounting
BACC241 Entrepreneurship and Development BACC242 Decision Making Techniques

Table 3 Year 3 Courses
Semester 1 Semester 2
Course Code Course Title Course Code Course Title
BACC311 Financial Reporting BACC312 Financial Management
BACC351 Advanced Taxation BACC322 Managing Strategic Risk
BACC331 Project Management BACC332 Auditing and Assurance
BACC341 Organisational Management BACC352 Advanced Management Accounting

Table 4 Year 4 courses
Semester 1 Semester 2
Course Code Course Title Course Code Course Title
BACC451 Advanced Financial Reporting BACC452 Advanced Auditing and Assurance
BACC421 Research Methods BACC422 Small Business Development
BACC431 Corporate Finance BACC432 Strategic Management
BACC441 Financial Modelling and Forecasting BACC442 Dissertation

8.0 APPENDICES
8.1 APPENDIX 1 EXEMPTIONS FOR HOLDERS OF ZICA AND ZICA LICENTIATE
1) BACC121 Cost Accounting
2) BACC141 Introduction to Management
3) BACC112 Introduction to Economics
4) BACC122 Principles of Accounting
5) BACC132 Introduction to Quantitative Methods
6) BACC211 Financial Accounting
7) BACC221 Business Information Systems
8) BACC231 Business and Corporate Law
9) BACC212 Taxation
10) BACC232 Management Accounting
11) BACC242 Decision Making Techniques
8.2 APPENDIX 2 EXEMPTIONS FOR HOLDERS OF ACCA AND ACCA ADVANCED DIPLOMA IN ACCOUNTING AND BUSINESS:
1) BACC121 Cost Accounting
2) BACC141 Introduction to Management
3) BACC122 Principles of Accounting
4) BACC211 Financial Accounting
5) BACC231 Business and Corporate Law
6) BACC212 Taxation
7) BACC232 Management Accounting
8.3 APPENDIX 3 ACCA ACCREDITATION
This programme is accredited by the Association of Chartered Certified Accountants (ACCA). Upon completion of the BACC programme, graduates wishing to pursue ACCA can apply for and be exempted from all the nine (9) courses in the Fundamentals Level (i.e. all Knowledge and Skills Level papers/courses). This implies that such persons will only need to attempt FOUR papers/courses at the professional level to complete the ACCA examinations. The papers in which exemptions can be awarded are as listed below.
1) F1 Accountant in Business
2) F2 Management Accounting
3) F3 Financial Accounting
4) F4 Corporate and Business Law
5) F5 Performance Management
6) F6 Taxation
7) F7 Financial Reporting
8) F8 Audit and Assurance
9) F9 Financial Management

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