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.
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 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 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.
BSAD 495 - Research Methods (3 Credits)
It is a study of quantitative and qualitative methods and procedures of research in the field of business. Emphasis is placed on topic formulation, problem statement, and research design, sampling techniques, methods of data collection, processing and analysing data, testing of hypotheses, statistical inferences and report writing. Students will be required to submit a research project
FNCE 200 - Financial Information Systems (3 Credits)
This course provides an examination of financial 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.
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.
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.
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 .
MKTG 166 - Entrepreneurship (3 Credits)
The course provides an understanding of entrepreneurship in individuals, environmental assessment, and preparation for new entrepreneurship ventures. Furthermore, it enables students to develop and implement an effective business plan; evaluation of entrepreneurial opportunities, structuring and legal issues associated with new business ventures, knowledge in start-up financing, organizing, marketing and managing of entrepreneurship.
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 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.