Ivonne Ndlovu

MCom, MBA, BBA Accounting


  • Bhekimpi Ndiweni – MCom, MBA, BBA
  • Homebound Mashoko – MCom, BBA, CPA
  • Florence Zimunya PHD, MBA, ACIS, BCom
  • Timely Chitate – PhD, MPhil, MBA, BBA 
  • Bongani Ngwenya – PhD, MBA, PGDBA, HND, Cert. CIS
  • Robert Piki –  MCom, BCom
  • Stephen Moyo – MCom, BCom 
  • Kenneth Nyoni – MCom, BCom
  • Longani Bhebhe – MCom, BCom, CPA
  • Cosmas Tarwa – MCom, BBA
  • Shadreck Pfende –MBA, BCom 
  • Ashley Kasonde – MCom, BCom
  • Reaboka Kitso Noko –MCom, BCom, CPA
  • Edmore Munjeyi MCom, BCom
  • Kudakwashe Ntando – MCom, BCom, CPA
  • Issay Chinyama – MCom, BCom, CPA
  • Shewangu Dzomira – DBA, MCom, BCom, CPA

The Department of Accounting exists to prepare business students with hands-on-skills and knowledge in accountancy for the diverse sectors of the economy through rigours of problem solving, in case study, theory and industrial attachment discerned from qualified, experienced competent lecturers. We aim to send to the business world quality and proficient graduates who strive for leadership through research, scholarship and continually upgrading our programmes.
Accounting is generally considered as the “arm of business.” The emerging changes, challenges and trends in the business world today require accountants to “add value” to their organisations. It challenges them to improve effectiveness and corporate governance. Therefore, the focus of the Accounting Department is to train candidates taking up careers in the accounting profession to meet these challenges. While professional excellence is the motto, the Department inculcates values of diligence, honesty, economy, temperance, ethics and purity, all of which contribute to the making of a total person.

The accounting Department aims at incalculating excellent accounting skills to its students. Realising that students of accounting may work in management related areas; the programme also nurtures students’ management skills. The objectives of the Department are:

  1. To address the needs of the public and private sectors by producing graduates who are practical oriented.

  2. To prepare students for graduate and professional studies such as ACCA, CA, CPA, CIS, CIMA.

  3. To develop students’ analytical, inductive, adaptive and communication skills.

  4. To imbue students with Christian values and ethics.


To be eligible for admission, a candidate is expected to have

  • 5 O’ levels including Mathematics and English Language
  • 2 points in 2 relevant A’ Level subjects
  • Passed a pre-university course

For students coming from countries where ‘A’ Levels are not offered, one will be considered for admission if they qualify for entry into university in their home countries. However, if admitted, the students must spend the first year in the Pre-University programme.

Those admitted from A-Levels take at least four years, while those from neighbouring countries take at least five, including the one year Pre-University Programme , to complete their studies in these degrees.

The Department accepts a limited number of students based on the Mature Age Examination, and/or professional qualification and related work experience. Generally, the number of such students shall not exceed two percent of the total student enrolment in the Department in a given year (see the section for Mature Age Entrance Requirements in this Bulletin).

Students who have successfully completed a Higher National Diploma in Accounting or have obtained equivalent qualifications may be exempted all first year core courses and begin with the second year courses. Holders of ACCA qualifications may be granted up to 21 credits exemptions of the total core courses. Any other professional qualifications will be granted exemptions on merit.


To be eligible for graduation students must have successfully completed the following requirements:

Credit Units
General Education 27
Core 36
Concentration 45
Cognates 6
Work Experience 3
Total General 117

Career Opportunities

The degree programme provides a broad and relevant education base for the future business profession. It combines a practically oriented approach with a theoretical and reflective analysis of problems and issues. The programme equips graduates with accounting skills that will give them access to career choices in the following fields in both private and public sectors:

  • Financial Reporting
  • Financial Accounting
  • Management Accounting
  • Taxation
  • Internal and External Auditing

The BBA Accounting Degree is an accredited program by ACCA.  The accreditation is for period of five years, for graduates from 1 January 2017 to 31 December, 2021.  Thus the cohorts will be eligible for exemption as follows:

Papers F1 – F4 On Completion
Papers F7 Advanced Financial Reporting I ACCT 351
Advanced Financial Reporting II ACCT 352
F8 Auditing & Assurance I (ACCT 281)
Auditing & Assurance II (ACCT 382)



ACCT 111-Financial Accounting I A (3 Credits)
Students in this course are introduced to fundamental concepts of financial accounting. Emphasis is placed on understanding the accounting cycle, the content and preparation of the basic financial statements for sole proprietors. Other topics covered are cash handling systems and internal control, accounting for inventory, short-term investments, plant assets, intangible assets, natural resources and long-term liabilities. A study of generally accepted accounting principles, International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) is included.
ACCT 112-Financial Accounting IB (3 Credits)
This is the second part of the course, Financial Accounting I. Topics covered are accounting for long-term liabilities, the issues of incomplete single entry record and cost and management accounting. Students are also introduced to accounting for other forms of business organisations such as partnerships, joint ventures, and manufacturing organisations. Cost and Managerial Accounting concepts are also introduced. Financial planning and control is also introduced by discussing topics such as cash flow statements, and analysis and interpretation of financial statements. All topics are covered based on the provisions of the International Financial Reporting Standards.
ECON 115-Principles of Economics (3 Credits)
Explores the theories currently used to explain how people choose what to consume and produce. This analysis is extended to well-defined groups such as business firms. The course also explores the phenomenon called ‘the market’ with its prices and the way in which people react to them.
FNCE 274-Financial Management (3 Credits)
The focus of this course is in the area of financial management. We will show managers how to interface with accounting and finance departments, help them to understand how firms meet their financial objectives utilizing financial decision making. This course will also explain financial tools and techniques, which can be used to help firms maximize value by improving decisions relating to capital budgeting, capital structure, and working capital management. This course will deal with a number of related topics, including multinational financial management, risk management, mergers and acquisition.
MGMT 155-Principles of Management (3 Credits)
An introduction to the concepts of effective and efficient management of business organisations. The primary emphasis includes the history and development of management thought, functions of management, organization, leadership & motivation, controlling, budgeting & non – budgetary controls .
MGMT 241-Business Law I (3 Credits)
The course looks at Mercantile Law. It is intended to familiarize students with the basic laws that cover contracts, sales partnerships, negotiable instruments, bailments, sureties, and bankruptcies.
MGMT 242-Business Law II (3 Credits)
This course is a company law intended to familiarize students with the basic laws that cover the nature and classification of companies, promotion and formation of companies, Memorandum of and Articles of Association, membership, share, dividends, share capital, winding and amalgamation.
MGMT 380-Business Ethics & Corporate Governance (3 Credits)
This course explores corporate governance as an important theme found in the strategic management and corporate finance literature, as well as its practical implications for both public policy and financial market functions. It also covers the ethical perplexities faced in decision making and ways to resolve them, based on moral and religious norms.
MGMT 360-Production & Operations Management (3 Credits)
The course allows for the analysis of problems and issues faced by production and operation managers in manufacturing and service industries. Concepts and techniques covered include merchandising, scheduling, production and capacity planning, quality control, plant layout, facility location, line balancing, queue analysis, production and controls, forecasting, and linear programming.
MGMT 385-Human Resources Management (3 Credits)
This is a study of both job and people management. Topics covered will include; job analysis, design and evaluation. People management will include human resource planning, recruitment, selection, placement, performance appraisals, training and development, supervision, motivation, compensation, pensions, grievances, disciplinary actions and labor relations.
MGMT 396-Strategic Management (3 Credits)
This course enables the students to develop, and fine tune skills in the analysis of strategic and organisational problems and issues. Strategic Management is concerned with those aspects of general management that have material effects on the survival and success of business enterprises. This essentially means that any problem or opportunity – accounting, marketing, finance, production, organisation, or personnel – if it materially affects a film’s performance, then it is a strategic concern. Thus, this course is necessarily integrative and interdisciplinary.
MKTG 126-Principles of Marketing (3 Credits)
This course covers a general survey of the major marketing methods, techniques, institutions and practices, examined from the viewpoint of their effects on the exchange of processes involved in moving goods from producers to ultimate consumers, creation, analysis and maintenance of market.


MATH 182-Business Calculus (3 Credits)
This is an introduction to calculus of functions of one variable including finding extreme; partial derivatives; applications of continuous random variables and multivariate calculus.
STAT 285-Statistical Methods I (3 Credits)
This is a study of basic descriptive and inferential statistics, including probability distributions, simple linear regression, statistical inference involving the binomial, normal, t, F and Chi-Square distributions.
BSIA 400-Industrial Attachment (10 to 12 months) (3 Credits)
Students enrolled in the Bachelor of Business Administration General program should register for attachment in their third year in December. The duration of their attachment is 10 to 12 months beginning January of the fourth year. Their assessment will be twofold: 40% will come from a written attachment report by the student and 60% will be contributed by the employer assessment using guided questions.


ACCT 200-Accounting Information Systems (3 Credits)
This course provides an examination of accounting information systems. It focuses on the use and effect of computer information processing in a business environment, with emphasis on business computing equipment, management concerns such as decision support systems, computer security, database management, structured systems analysis and development lifecycle.
ACCT 206-Public Sector Accounting (3 Credits)
This course aims both to introduce accounting and business students to the nature of the public sector environment but also to provide an opportunity to reflect on some of the broader issues associated with the rise and role of accounting with the public sector context. This course introduces key economic, political and historical issues associated with public sector, explores the differences between accounting and accountability in private and public sector setting and critically evaluates many of the key contemporary debates within the public sector context. Procedures and problems of accounting for Non-Profit Organizations are emphasized in this course (Organizations such as Government entities, Hospitals, Universities, Colleges, Welfare Societies, Clubs and Churches).
ACCT 211-Financial Accounting IIA (3 Credits)
This course builds on the knowledge attained in Financial Accounting I. It affords a student a deeper understanding of partnership formation and dissolutions, accounting for equity and debt securities, accountings for corporate income taxes (deferred taxes). A detailed approach to classification of transaction and determination of income and expense under situations such as contingencies and events occurring after the balance sheet date, discontinued operations and accounting changes are also covered in this course. Emphasis is again placed on working out financial statements in accordance to International Accounting Standards, statements of cash flows are also discussed in this course.
ACCT 212-Financial Accounting IIB (3 Credits)
(Accounting reporting for legal practice and financial accounting in conformity with the companies act) Students are required to cover published accounts and financial statements in conformity with the companies act in this course. Other topics include revenue recognition, (income measurement and determination), accounting for contracts, hire purchase and leases, royalties, branch accounting, accounting for research and development cost, accounting for fundamental error and changes in accounting policies.
ACCT 231-Management & Cost Accounting I (3 Credits)
The course provides a foundation for supplying detailed records of cost relating to products, operations or functions. It involves the study of cost behavior; determination, accumulation and allocation procedures. It also deals with accounting for the basic elements of costs that is material, labor and overheads as well as Activity–Based Costing (ABC). It discusses in detail the two basic costing systems: Job Order and Process costing and includes accounting for joint and by-products. The course further looks at short run decision making and Break Even Analysis.
ACCT 232-Management & Cost Accounting II (3 Credits)
The course emphasizes on the internal uses of cost and financial accounting data for planning, control and decision making. As such it involves a detailed study of budgeting process, responsibility accounting and reporting, standard costs and variance analysis, capital expenditure planning and evaluation and alternative choice decisions. Cost-volume-profit relationship, relevant costs and performance evaluation topics are also covered in this course.
ACCT 261-Tax Law & Practice I (3 Credits)
The course introduces students to the current law relating to taxation in Zimbabwe and its practical application in determining the source of gross income. It also involves the calculation of taxable income and tax payable for individuals, proprietors and farming operations.
ACCT 262-Tax Law & Practice II (3 Credits)
The course builds on the knowledge attained in Taxation I. It continues to expose the students to taxation of partnership, companies, miners, trusts and estates according to the Zimbabwe INCOME Tax Act. The course also includes the study and application of the Capital Gains Act, Estate Duty Act, and Value Added Tax (VAT).
ACCT 271-Accounting Software Packages (3 Credits)
The course is designed to introduce students to accounting software packages such as Sun Accounting, Pastel Accounting and others that are commonly used by the industry. It is a review of all accounting procedures: creating journals, posting to ledger accounts, trial balance extraction, and processing financial statements all done on a computer with hands on experience. The course will have lab periods, which are compulsory.
ACCT 281-Audit & Assurance I (3 Credits)
The course covers the concepts, techniques, procedures and practices of external auditing in relation to various cycles, such as revenue and collection cycle, acquisition and expenditures cycle, production and payroll cycle, and the finance and investment cycle, statistical sampling, and report writing. Other topics include auditing in a computerized environment and with the computer, professional ethics etc as an attest process and function.
ACCT 351-Advanced Financial Reporting I (3 Credits)
This course focuses on the financial reporting and concentrates on the ability to apply this knowledge on the consolidation procedure required for the preparation and presentation of group financial statements (with emphasis on balance sheet and income statement). The course also concentrates on inter-company transactions, business combinations of horizontal groups, vertical groups, and complex groups.
ACCT 352-Advanced Financial Reporting II (3 Credits)
351This course builds on the knowledge acquired in ACCT 351/451. It continues to concentrate on financial reporting with specific emphasis on accounting for associated enterprises, interim acquisition of interest in subsidiaries and associates, changes in degree of control, consolidated cash flow statements, foreign subsidiaries and branches. The course also involves accounting for deferred taxation, lease accounting segments reporting, earnings per share and accounting for retirement benefits. It also deals with accounting for price level changes and the general application of the International Financial Reporting Standards.
ACCT 372-Accounting Theory & Practice (3 Credits)
The course focuses on the review of the accounting theory with an emphasis on the application of International Accounting Standards. It is also aimed at reviewing Certificate in Accounting Theory (CTA) material required for students whose intention is to sit for CA (Institute of Chartered Accountants in Zimbabwe) and other professional examinations. It is intended to give students an overview of the rigors of the professional examinations and theoretical background necessary for them to understand the changes taking place in accounting reporting, procedures and practices.
ACCT 382-Audit & Assurance II (3 Credits)
A study of the role of auditing and auditors in corporate financial reporting, and the importance of this role to the public. Students are exposed to similarities and difference that exist between external and internal auditing and how one complements the other. Topics include controls (preventive, detective and corrective) and control evaluation, the whole audit process from the preliminary survey to deficiency findings and report writing survey etc.
ACCT 398-Research Methods (3 Credits)
Business Research Methods provides the theoretical and practical base for a straightforward research project for Honours. It covers the fundamentals of the research proposal, literature review, and qualitative and quantitative methods. The course first emphasizes the research process and the importance of the literature review. It then focuses upon the appropriateness of specific research methods. Students are encouraged to critically evaluate different strategies and methods by identifying both the strengths and weaknesses of qualitative and quantitative methods. Overall, this course equips students with the skills and expertise to develop and implement a research dissertation.


ACCT 407 - Public Sector Accounting & Finance II
ACCT 433 - Advanced Management & Cost Acccounting
ACCT 463 - Advanced Tax Law & Practice
ACCT 483 - Advanced Financial Reporting III
ACCT 484 - Advanced Auditing & Assurance
ACCT 485 - Financial Statement Analysis & Evaluation
ACCT 498 - Research Project


Behaviour Development
CONV 111-412: CONVOCATION (0 Credits)
ORIE 100: ORIENTATION (0 Credits)
WOED 121-122: WORK EDUCATION (0 Credits)
Health and Physical Education
PHED 116: Physical Education (2 Credits)
HLED 115: Healthier Living (2 Credits)

MATH 181: Business Algebra (3 Credits)

Languages Communication
COMM 102: Communication Skills and Academic Writing (3 Credits)
Natural & Social Sciences
BIOL 389: Philosophical Biology (2 Credits)
HIST 276: Selected Themes in Zimbabwean History (2 Credits)
INSY 115: Computer Concepts & Applications(3 Credits)
Ethics and Philosophy
RELT 105: Christian Beliefs (3 Credits)
RELB 180: Studies in the Gospels (3 Credits)
RELH 360: Seventh-day Adventist Heritage (2 Credits)
RELT 215: Philosophy of Christian Education (2 Credits)
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