BA COURSEOUTLINE – Lusaka Goldsmiths University

Sustainable Transformation Through Innovation

Sustainable transformation through innovation

FIRST YEAR - SEMESTER ONE

B.Acc. 111 – INTRODUCTION TO MICRO ECONOMICS

BACKGROUND AND RATIONALE

INTRODUCTION This module introduces students to economics. The module begins with the definition of what economics is. It explains what quantitative economics is and the consumer choice theory. The module explains the concept or theory of the firm in economics, explains the market structure and the key market factors in economics. The module ends with an explanation on the welfare economics.

LEARNING OUTCOMES

At the end of this module learners should be able to:
1. Define what economics is
2. Know and describe the categories of information systems and the level of support that they provide
3. Know and explain what quantitative economics is
4. Know and explain what the consumer choice theory is
5. Know and explain what the theory of the firm is in economics
6. Know and explain the concept of the welfare economy

COURSE CONTENT

UNIT 1: Describing the nature of Micro Economics.
UNIT 2: Explaining the Quantitative approaches in economics.
UNIT 3: Explaining the Consumer Choice Theory
UNIT 4: Explaining the Theory of the Firm.
UNIT 5: Describing the main Market Structures
UNIT 6: Explain the key Market Factors in economics.
UNIT 7: Describing the Welfare Economics

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Frank R.H (2003) Micro Economics and behaviour (5th Edition) McGraw- Hill. Hardwick, P.B Khan and J Langmead. (2006) Introduction to Modern Economics: London Longman. Paul G. Kent, (2003) (4th Edition). Managerial Economics – Economic tools for today’s Decision makers. London: Pearson Publishers

B.Acc. 112 - FINANCIAL ACCOUNTING

BACKGROUND AND RATIONALE

This module introduces students to financial accounting. The module starts with an explanation of the importance of accounting in entities. It describes the forms of business units and the conceptual and regulatory frame work of accounting. The module further explains the accounting system and recording in business transactions. It explains the process of preparing ledger accounts using double entry book-keeping system, application of the accounting cycle in the production of financial statements and preparation of appropriate accounts for the acquisition and disposal of tangible noncurrent assets. The module proceeds on to explain the process of preparing end of year financial statements with adjustments, preparation of bank reconciliation statements/control accounts, preparation of partnership account, preparation of financial statements of limited liability companies and finally ends with an explanation on how to analyze financial statements.

LEARNING OUTCOMES

At the end of this unit, you should be able to:

Know and explain what financial accounting and its importance is in entities
Know and explain what forms of business units there are and their regulatory framework of accounting.
Know and explain the different accounting systems and recordings in business transactions.
Know and apply the process of preparing ledger accounts using double bookkeeping system
Know and apply the accounting cycle in the production of financial statements.
Know and apply appropriate accounts procedures for the acquisition and disposal of tangible and intangible assets.
Know and apply the process of preparing end of year financial statements with adjustments.
Know and apply the process of preparing bank reconciliation statements/control accounts.
Know and apply the process of preparing partnership accounts.
Know and apply the process of preparing financial statements of limited liability companies.
Know how to analyze financial statements.

COURSE CONTENT

UNIT 1. Explaining the need for accounting in entities
UNIT 2. Describing the forms of business units and the conceptual and regulatory frame work of accounting
UNIT 3: Explaining the accounting system and recording business transactions.
UNIT4: Preparing of ledger accounts using double entry book-keeping
UNIT 5: Appling of the accounting cycle in the production of financial
UNIT 6: Preparing appropriate accounts for the acquisition and disposal of
UNIT 7: Preparing end of year financial statements with adjustments
UNIT 8: Preparing of bank reconciliation statements/ control accounts
UNIT 10: Preparing of partnership Account
UNIT 11: Preparing of financial statements of limited liability companies
UNIT 12: Analyzing of financial statements

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Frank Wood, Allan Sangster (2010) (12th Edn), Business Accounting. Financial Times. Prentice Hall David Alexander, Christopher Nobles (2010), Financial Accounting – An international introduction, 4th Edition, Pearson Education United.

B.Acc. 113 - BUSINESS MATHEMATICS AND STATISTICS

BACKGROUND AND RATIONALE

Business Mathematics and Statistics module introduces learners to business mathematics and statistics. The module starts with a demonstration on the use of mathematical techniques in business, a demonstration on the use of Probability and uncertainty in business. The module further explains the application of financial mathematics techniques in business, explains the applying techniques for summarizing and analysing data. It explains the calculation of correlation coefficients for bivariate data and ends with an explanation on the application of techniques of simple regression analysis and time series analysis.

LEARNING OUTCOMES

At the end of this unit, you should be able to:

Know and apply mathematical techniques in business
Know and apply the use of Probability and uncertainty in business
Know and apply financial mathematics techniques in business,
Know and apply techniques for summarizing and analysing data.
Know and explain the calculation of correlation coefficients for bivariate data
Know and apply techniques of simple regression analysis and time series analysis.

COURSE CONTENT

UNIT 1: Demonstrating the use of mathematical techniques
UNIT 2: Demonstrating the use of Probability and uncertainty
UNIT 3: Applying financial mathematics techniques
UNIT 4: Applying techniques for summarizing and analyzing data
UNIT 5: Calculating correlation coefficients for bivariate data
UNIT 6: Apply the techniques of simple regression analysis and time series analysis

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Morris, C (2008) (7th edn), Quantitative Approaches in Business Studies. Prentice Hall. Paul Newbolt. (4th Edition). Statistics for Business and Economics. Prentice Hall International edition, Louis Swift, Mathematics and Statistics for Business Management and Finance,

B.Acc. 114 – BUSINESS COMMUNICATION

BACKGROUND AND RATIONALE

Business Communication module introduces learners to business communications. The module first Describes the nature of communication, it has developed relevant writing skills, it explains what appropriate employee communication methods are, it explains the process of conducting meetings, managing interviews and making effective presentations and ends with explaining how to conduct organizational communication audits.

LEARNING OUTCOMES

At the end of this unit, you should be able to:

Define what communication is
Know and apply relevant writing skills
Know and apply appropriate employee communication methods
Know and apply process of conducting meetings, managing interviews and making effective presentations
Know and apply the process of conducting organizational communication audits.

COURSE CONTENT

UNIT 1: Describing the nature of communication
UNIT 2: Developing relevant writing skills
UNIT 3: Using Appropriate Employee Communication Methods
UNIT 4: Conducting meetings effectively
UNIT 5: Managing interviews effectively
UNIT 6: Applying relevant protocol and business etiquette
UNIT 7: Making effective presentations
UNIT 8: Conducting organizational communication audits

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Burton S.H (1983) People and Communication. New York: Longman Bovee C.L & Thill, J (2010) Business Communication Today. New Jersey: Prentice Hall Evans D.W. (1990) People, Communication and Organisations. New York: Prentice Hall 17 Goodall H.L & Goodall, S (2002) Communicating in Professional Contexts. London: Wadsworth

FIRST YEAR - SEMESTER TWO

B.Acc. 121 - BUSINESS PLANNING

BACKGROUND AND RATIONALE

INTRODUCTION Business planning module introduces learners to planning in business. It begins with the process of planning a plan, it explains the structure and Sequence of a plan, it highlights the important details in planning, explain what an executive summary is and how to prepare one. The module further explains how to read and prepare financials, how to conduct market research, explains what competition is and its effects and ends with an explanation on what support documents are in the implementation of a plan.

LEARNING OUTCOMES

At the end of this module learners should be able to: – Know what a plan is and the process of planning – Know and explain the structure and Sequence of a plan – Know and apply the important details in the planning process – Know and To explain what an executive summary is and how it is prepared – To know and apply the process of reading and preparing financials – To know and apply the process of conducting market research – To know and explain what competition is and its effects – To know and apply the use of support documents in the implementation

COURSE CONTENT

UNIT 1 – Plan Your Plan
UNIT 2 – Structure and Sequence
UNIT 3 – Important Details in Business Planning
UNIT 4 – The Executive Summary
UNIT 5 – Financials
UNIT 6 – Market Research
UNIT 7 – Competition
UNIT 8 – Support Documents & Working Your Plan

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Jeffrey Shuman, Natick MA, (1988). Venture Feasibility Planning Guide. Lord publishing Inc. Rhoda Adams, (2000) (3rd Edn). The Successful Business Plans: Secrets and Strategies. Paperback. Mike McKeever, (1999) (5th Edn). How to write a Business Plan. Paperback.

B.Acc. 122 - ORGANISATIONAL BEHAVIOUR

BACKGROUND AND RATIONALE

Organization behaviour module introduces learners to business organizations and their interactions. The module begins with an explanation on the meaning of organizational behaviour. It then explains the nature and scope of organizational behaviour. It Analyses the foundations of individual behaviour and Organizational effectiveness, Analyses group and interpersonal behaviour and its impact on the organization. The module further explains the influence of power, politics and conflict in organizations. It describes the motivation theories and how they can be applied to improve organizational performance, explains the leadership theories used in organizations, it describes the organizational processes and ends with an explanation on the emerging challenges and their influence on organizational behaviour.

LEARNING OUTCOMES

At the end of this unit, you should be able to:

Know the meaning of organisational behaviours
Know and explain the nature and scope of organizational behaviour
Know and explain the foundations of individual behaviour and Organizational effectiveness,
Know and explain group and interpersonal behaviour and its impact on the organization.
Know and explain the influence of power, politics and conflict in organizations.
Know and apply the motivation theories and how they can be applied to improve organizational performance,
Know and apply the leadership theories used in organisations,
Know and explain organizational processes
Know and explain the emerging challenges and their influence on

COURSE CONTENT

UNIT 1: Explaining the nature and scope of organizational behaviour
UNIT 2: Analysing foundations of individual behaviour and Organizational
UNIT 3: Analyzing group and interpersonal behaviour and its impact on the organization.
UNIT 4: Explaining the influence of power, politics and conflict in organizations.
UNIT 5: Describing motivation theories and how they can be applied to improve organizational performance.
UNIT 6: Explaining leadership theories used in organisations
UNIT 7: Describing organizational processes.
UNIT 8: Explaining emerging challenges and their influence on organizational behaviour.

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Robbins S.P and Judge. T.A (2007). Organizational Behaviour. New Jersey: Pearson Prentice Hall Robbins S. P. (1998). Organization Behaviour, Concepts, Controversies and Application. Boston: Practice Hall Dunford R. (1992). Organization Behaviour. Adders

B.Acc. 123 Entrepreneurship & Innovation

BACKGROUND AND RATIONALE

Entrepreneurship and innovation module introduces learners to entrepreneurship and innovation. The module first Describes entrepreneurship and human activities, explains the process of acquiring entrepreneurial values and motivations, it analyses market dynamics, identifies entrepreneurial opportunities and enterprise creation. The module further explains the process of enterprise undertaking, planning and resourcing and ends with explanation on setting up an enterprise management.

LEARNING OUTCOMES

At the end of this unit, you should be able to:

Know and describe entrepreneurship and human activities
Know and explain the process of acquiring entrepreneurial values and motivations
Know and apply skills to analzse market dynamics
Know and apply skills for identifying entrepreneurial opportunities and enterprise creation
Know and apply knowledge on enterprise undertaking, planning and resourcing
Know and apply knowledge on setting up an enterprise management.

COURSE CONTENT

UNIT 1: Describing entrepreneurship and human activities
UNIT 2: Acquiring entrepreneurial values and motivations
UNIT 3: Analyzing market dynamics
UNIT 4: Identifying entrepreneurial opportunities and enterprise creation
UNIT 5: Undertaking enterprise planning and resourcing
UNIT 6: Setting up an enterprise management

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Thomas W. Zimmerer T.W and Scarborough, N.M, (2002) (3rd edn). Essentials of Entrepreneurship and Small Business Management. Tate, C.E., Taylor, M.L. and Hoy, F.S. (1987). Business Policy: Administrative, Strategic and Constituency Issues. Dallas: Business Publications.

B.Acc. 124 - BUSINESS & COMPANY LAW

BACKGROUND AND RATIONALE

Business and Company Law module introduces students to business and company law. The module begins with identifying the sources of the Zambian law and Essential elements of the Zambian Legal system. It gives an explanation on the law of obligations and describes the law relating to employment. The module further makes an explanation on the law relating to agency, the law relating to torts and distinguishes between different types of companies. It further makes an explanation on the law relating to partnerships, describes the concept of legal personality, it explains the modes of financing companies, explains the rules relating to management, administration and governance of companies and ends with an explanation on corporate insolvency.

LEARNING OUTCOMES

At the end of this unit, you should be able to: – Know and explain what the sources of law Zambia are
– Know and explain the essential elements of the Zambian Legal system
– Know and apply the law relating to obligations
– Know and apply the law relating to employment relations
– Know and apply the law relating to agency
– Know and apply the law relating to torts
– Know and explain the different types of companies there are
– Know and apply the law relating to partnerships
– Know and explain the concept of legal personality in companies
– Know and explain the different modes of financing companies,
– Know and apply rules relating to management, administration and governance of companies
– Know and apply the law relating to corporate insolvency.

COURSE CONTENT

UNIT 1. Identifying the Sources of Zambian law and Essential Elements of the Zambian Legal System.
UNIT 2. Explaining Law of obligations
UNIT 3. Describing law relating to employment.
3.3 Vicarious Liability
UNIT 4. Explaining law relating to agent – principal relationship
UNIT 5. Explaining Law of Torts
UNIT 6. Distinguishing between different types of companies
UNIT 7. Explaining law relating to partnerships
UNIT 8. Describing the concept of legal personalities to companies
UNIT 9. Comparing share Capital and loan Capital in financing Companies
UNIT 10. Explaining rules relating to Management, Administration and Governance of Companies
UNIT 11. Explaining the legal rules relating to Corporate Insolvency

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Lucy Jones. (2013). Introduction to Business Law. Oxford: Oxford University Press Reagan B. Gates (2020). Company Law in Zambia. Lusaka: Reagan Gates Joseph Chirwa. (2019). Chirwa on Torts. Lusaka: Juta

SECOND YEAR - SEMESTER ONE

B.Acc. 211 - INTRODUCTION TO MACRO-ECONOMICS

BACKGROUND AND RATIONALE

INTRODUCTION This module introduces learners to Macro-Economics. The module begins with explaining the process of acquiring knowledge of Money and Banking concepts. The module analyses inflation measurement and adjustment, explains the different types of unemployment and examines the macroeconomic equilibrium. The module further Analyses the fiscal and monetary policies, describes inflation and unemployment concept, explains the balance of payment accounts and ends with explaining the foreign exchange market.

LEARNING OUTCOMES

At the end of this module learners should be able to: – Know and explain the process of acquiring knowledge of money and banking concepts.
– Know and explain the process of inflation measurement and adjustment.
– Know and explain the different types of unemployment.
– Know and explain the macroeconomic equilibrium.
– Know and explain the fiscal and monetary policies.
– Know and explain concept of inflation and unemployment.
– Know and explain what the balance of payment accounts is.
– Know and explain the foreign exchange market principles.

COURSE CONTENT

UNIT 1: Acquiring knowledge of Money and Banking concepts.
UNIT 3: Determining types of unemployment.
UNIT 4: Examining macroeconomic equilibrium.
UNIT 5: Analysing fiscal and monetary policies.
UNIT 6: Describing inflation and unemployment concept.
UNIT 7: Explaining Balance of Payment Accounts.
UNIT 8: Describing Foreign Exchange Market.

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Begg D., S. Fischer and R. Dornbusch. (2003) (7th Edition). Economics. London: McGraw- Hill. Frank R.H (2003) (5th Edition). Microeconomics and Behaviour. London: McGraw- Hill. Paul G. Kent, (2003) (4th Edition). Managerial Economics: Economic Tools for Today’s Decision Makers. London: Pearson Publishers

B.Acc. 212 - COST AND MANAGEMENT ACCOUNTING

BACKGROUND AND RATIONALE

This module introduces learners to cost and management accounting. The module begins by explaining the nature and purpose of accounting system. It then describes the cost classification and behaviour and explains the purchasing, stores and inventory management. It further explains cost accounting for labour and overheads, it explains the principles of absorption costing, marginal costing and activity based costing. The module further explains the different range of costing systems, it explains the process of recording cost and revenue data in the accounting system, it explains the application of decision making techniques, preparation of budgets and applying budgetary planning and control techniques. The module ends with explanation on application of the standard costing and variance analysis techniques.

LEARNING OUTCOMES

At the end of this unit, you should be able to: – Know and explain the nature and purpose of accounting system.
– Know and explain the cost classification and behaviour
– Know and explain the purchasing, stores and inventory management system.
– Know and apply the principles of cost accounting for labour and overheads,
– Know and apply the principles of absorption costing, marginal costing and activity based costing.
– Know and apply the different range of costing systems,
– Know and apply the process of recording cost and revenue data in the accounting system,
– Know and apply the different decision making techniques in accounting
– Know and apply the process of preparing budgets and applying budgetary planning and control techniques.
– Know and apply the standard costing and variance analysis techniques.

COURSE CONTENT

UNIT I: Explaining the nature and purpose of accounting system.
UNIT 2: Describing the cost classification and behaviour.
UNIT 3: Explaining the purchasing, stores and inventory management.
UNIT 4: Explaining the cost accounting for labour and overheads..
UNIT 5: Applying Absorption Costing, Marginal Costing and Activity Based Costing principles.
UNIT 6: Using a range of costing systems.
UNIT 7: Recording cost and revenue data in the accounting system.
UNIT 8: Applying decision making techniques.
UNIT 9: Preparing budgets and applying budgetary planning and control
UNIT 10: Applying the standard costing and variance analysis techniques

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Drury .c (2008) (7th edn). Management and Cost Accounting. Cengage Learning EMEA, Lucey, T (2008) (7th edn). Cengage Learning EMEA.

B.Acc. 213 - CORPORATE FINANCE & FINANCIAL MODELLING

BACKGROUND AND RATIONALE

Corporate Finance and Financial Modelling module introduces learners to corporate finance and financial modelling. The module starts by explaining the role and purpose of financial management. It then describes the role offinancial institutions and markets within an economy. It explains the relevance of key ratios to analysing the performance of a company for planning and control purposes. It explains the process of identifying appropriate working capital Strategy Company, it explains the process of evaluating capital investment projects using appropriate techniques. Explains the process of evaluating appropriate sources of finance for a given situation, it explains the methods of calculating a weighted average cost of capital for an organization, it compares and contrast different business valuation methods and ends with the Identification of suitable methods for managing foreign exchange risk.

LEARNING OUTCOMES

At the end of this unit, you should be able to: – Know and explain the role and purpose of financial management.
– Know and explain the role of financial institutions and markets within an economy.
– Know and explain the relevance of key ratios to analysing the performance of a company for planning and control purposes.
– Know and apply the process of identifying appropriate working capital strategy.
– Know and apply the process of evaluating capital investment projects using appropriate techniques.
– Know and apply the process of evaluating appropriate sources of finance for a given situation.
– Know and apply the methods of calculating a weighted average cost of capital for an organization.
– Know and explain the difference between different business valuation methods.
– Know and apply suitable methods for managing foreign exchange risk.

COURSE CONTENT

UNIT 1: Explaining the role and purpose of financial management.
UNIT 2: Describing the role of financial institutions and markets within an Economy
UNIT 3: Explaining the relevance of key ratios to analyse the performance of a company for planning and control purposes
UNIT 4: Identifying appropriate working capital strategy for a Company.
UNIT 5: Evaluating capital investment project using appropriate techniques
UNIT 6: Evaluating appropriate sources of finance for a given situation.
UNIT 7: Calculating a weighted average cost of capital for an organization
UNIT 8: Comparing and contrast different business valuation methods
UNIT 9: Identifying a suitable method for managing foreign exchange risk

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Arnold, G, (2008) (4th edn) Corporate Financial Management. FT Prentice Hall Atrill, P, (2008) (5th edn) Financial Management for Decision-makers. FT Prentice Hall, Brealey, R A, Myers, S C and Marcus, A J, (2008) (6th edn) Fundamentals of Corporate Finance. McGraw-Hill McLaney, E J, (2009) (8th edn). Business Finance Theory and Practice. FT Prentice Hall,

B.Acc. 214 - MANAGEMENT INFORMATION SYSTEMS

BACKGROUND AND RATIONALE

Management Information Systems module introduces learners to management information systems. The module starts by identifying business organization processes and supporting management information system. It then explains the process of identifying types of management information systems, explains the process of evaluating the impact of new technology on business processes and management information system. The module illustrates the decision-making process, demonstrates the relationship between decision making and management information at different levels of the organization. The module further explains the process of evaluating the importance of collaborative decision making environments and review group management information systems, it illustrates the concepts of knowledge and knowledge management in the management information systems context. It explains the process of employing the key requirement of competitive advantage. Explains the process of identifying the risk, security and control issues and ends with a review of the range of professional issues, which are associated with business activities in Management Information System.

LEARNING OUTCOMES

At the end of this unit, you should be able to: – Know and identify business organization processes and supporting management information systems.
– Know and explain the process of identifying types of management information systems.
– Know and apply the process of evaluating the impact of new technology on business processes and management information system.
– Know and apply the decision-making process in organisations.
– Know and demonstrate knowledge of the relationship between decision making and management information at different levels of an organization.
– Know and apply the process of evaluating the importance of collaborative decision making environments and review group management information systems.
– Know and illustrate knowledge of the concepts of knowledge and knowledge management in the management information systems context.
– Know and apply the process of employing the key requirement of competitive advantage.
– Know and apply the process of identifying the risk, security and control issues
– Know and apply knowledge on reviewing the range of professional issues, which are associated with business activities in Management Information System.

COURSE CONTENT

UNIT 1: Identifying business organization processes and supporting management information system.
UNIT 3: Evaluating the impact of new technology on business processes and management information system.
UNIT 4: Illustrating the decision-making process.
UNIT 5: Demonstrating the relationship between decision making and management information at different levels of the organization.
UNIT 6: Evaluating the importance of collaborative decision making
UNIT 7: Illustrating the concepts of knowledge and knowledge management in the management information systems context.
UNIT 8: Employing the key requirement of competitive advantage.
UNIT 9: Identifying the risk, security and control issues.
UNIT 10: Reviewing the range of professional issues, which are associated with business activities in Management Information System.

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Laudon, K C & Laudon, J P (2004) (8th Ed). Management Information Systems, Managing the Digital Firm. Pearson Education Turban, E, McLean, E, & Wetherbe, J (2002) (3rd Edn.). Information Technology for Management –Transforming the Business in the Digital Economy. John Wiley & Sons.

SECOND YEAR - SEMESTER TWO

B.Acc. 221 - DECISION MAKING TECHNIQUES

BACKGROUND AND RATIONALE

INTRODUCTION Decision making techniques introduces students to decision making techniques. The module starts by explaining the business and decision-making process, it then explains the process of applying business modelling techniques including regression analysis linear programming and time series. The module further explains the process of applying business planning techniques, it demonstrates the use of probability in decision making and ends with explaining the process of applying estimation techniques and hypothesis tests to aid the decision-making process.

LEARNING OUTCOMES

At the end of this module learners should be able to:
– Know and explain the business and decision-making process,
– Know and apply business modelling techniques including regression analysis linear programming and time series.
– Know and apply business planning techniques,
– Know and apply the use of probability in decision making
– Know and apply estimation techniques and hypothesis tests to aid the decision-making process.

COURSE CONTENT

UNIT 1: Explaining the business and decision-making process
UNIT 2: Applying business modelling techniques including regression analysis linear programming and time series
UNIT 3: Applying business planning techniques
UNIT 4: Demonstrating the use of Probability in decision making
UNIT 5: Applying estimation techniques and hypothesis tests to aid the decision-making process

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Morris, C (2008) (7th edition). Quantitative Approaches in Business Studies. FT Prentice Hall, Andre Francis, (2004) (6th edn), Business Mathematics and Statistics. Hampshire

B.Acc. 222 - PRINCIPLES OF MARKETING

BACKGROUND AND RATIONALE

Principles of marketing module introduces learners to principles of marketing. The module starts by describing marketing concepts, explains the process of understanding buyer behaviour. It explains the process of conducting marketing research, describes the segmentation process, describes the marketing mix, planning a marketing programme and ends with the process of evaluating marketing in the digital age.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and explain the marketing concepts,
– Know and explain the process of understanding buyer behaviour.
– Know and apply the process of conducting marketing research,
– Know and apply the segmentation process in marketing,
– Know and apply the marketing mix,
– Know and apply the process of planning a marketing programme
– Know and apply the process of evaluating marketing in the digital age.

COURSE CONTENT

UNIT 1: Describing marketing concepts
UNIT 2: Understanding buyer behaviour
UNIT 3: Conducting marketing research
UNIT 4: Describing the segmentation process
UNIT 5: Describing the marketing mix
UNIT 6: Planning a marketing programme
UNIT 7: Evaluating Marketing in the digital age.

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Gary Armstrong, Philip Kotler, Michael Harker, Ross Brennan (2009), Marketing: An introduction. Prentice Hall. Sally Dibb, Lyndon Simkin, William M Pride, O. C Ferrell. Marketing: Concepts and Strategies, Fifth European Edition, Houghton Mifflin. David Jobber, Principles and Practice of Marketing. (6th edn). McGraw Hill

B.Acc. 223 - PRINCIPLES OF TAXATION

BACKGROUND AND RATIONALE

Principles of Taxation module introduces learners to principles of taxation. The module starts with explaining what principles of taxation is and explains the role played by taxation in an economy. It explains how to calculate taxable income for unincorporated businesses and compute income tax payable, it explains how to calculate income tax payable on emoluments from employment and advice on how it is paid under the Pay-As-You-Earn system. The module further explains how to calculate taxable income from letting of property and calculate withholding tax on all investment income, it explains how to calculating company income tax payable and explains how it is payable. It also explains how to calculate taxable profits from farming and compute income tax payable on farming and fishing income, it explains how to treat of transfers of value and calculate property transfer tax payable. The module further explains how the administrative procedures for direct taxes, including objections and appeals Procedure are done, it explains how to calculate and account for value added tax on all types of supply and ends with explaining how to calculate customs and excise duties and advising on the clearing procedure for motor vehicles.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and explain what the principles of taxation are and the role played by taxation in an economy.
– Know and apply the knowledge on how to calculate taxable income for unincorporated businesses and compute income tax payable,
– Know and apply the knowledge on how to calculate income tax payable on emoluments from employment and advice on how it is paid under the Pay-As-You-Earn system.
– Know and apply the knowledge on how to calculate taxable income from letting of property and calculate withholding tax on all investment income,
– Know and apply the knowledge on how to calculate company income tax payable and explains how it is payable.
– Know and apply the knowledge on how to calculate taxable profits from farming and compute income tax payable on farming and fishing income,
– Know and apply the knowledge on how to treat transfers of value and calculate property transfer tax payable.
– Know and apply the knowledge on how the administrative procedures for direct taxes, including objections and appeals Procedure are done,
– Know and apply the knowledge on how to calculate and account for value added tax on all types of supply
– Know and apply the knowledge on how to calculate customs and excise duties and advise on the clearing procedure for motor vehicles

COURSE CONTENT

UNIT 1: Describing the principles of taxation and explain the role played by taxation in the economy
UNIT 2: Calculating taxable income for unincorporated businesses and compute income tax payable thereon.
UNIT 3: Calculating Income Tax payable on emoluments from employment and advice on how it is paid under the Pay-As-You-Earn system.
UNIT 4: Calculating taxable income from letting of property and calculate withholding tax on all investment income.
UNIT 5: Calculating company income tax payable and explain how it is payable
UNIT 6: Calculating taxable profits from farming and compute income tax payable on farming and fishing Income.
UNIT 7: Explaining the treatment of transfers of value and calculate Property Transfer Tax payable
UNIT 8: Explaining the administrative procedures for direct taxes, including objections and appeals Procedure.
UNIT 9: Calculating and account for Value Added Tax on all types of supply
UNIT 10: Calculating Customs and Excise duties and advising on the clearing procedure for motor vehicles

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Simbyakula, N. (1996). An Introduction to Tax Laws in Zambia, Lusaka: ZEPH. Cyclostyled Materials on Taxation. Lusaka: UnZa

B.Acc. 224 - HUMAN CAPITAL MANAGEMENT

BACKGROUND AND RATIONALE

Human Capital Management introduces learners to human capital management. The module begins by explaining what personnel management and the new approaches of human resource management are. It explains the roles and tasks of the human resource management function, explains the changing roles of human resource specialists, the procedures and practices used for recruiting and selecting suitable employees and, the systematic approach to recruitment. The module further explains the systematic approach to selection focusing on aims and objectives of the selection process, explains the legislative framework and benchmark evidence guiding the recruitment and selection process, the relationship between motivation theories and reward, the Rights and procedures on exit, explains Redundancy, and ends with explaining Management of exit.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and explain what personnel management and the new approaches of human resource management are.
– Know and apply knowledge on the roles and tasks of the human resource management function.
– Know and apply the principles on the changing roles of human resource specialists.
– Know and apply the procedures and practices used for recruiting and selecting suitable employees.
– Know and apply the principles on the systematic approach to recruitment.
– Know and apply principles on the systematic approach to selection focusing on aims and objectives of the selection process.
– Know and apply the legislative framework and benchmark evidence guiding the recruitment and selection process.
– Know and apply the theories on the relationship between motivation theories and reward.
– Know and apply the framework on the Rights and procedures on exit.
– Know and apply the principles guiding Redundancy.
– Know and apply principles regulating the Management of exit.

COURSE CONTENT

Unit 1: Personnel management and the new approach of human resource management
Unit 2: The roles and tasks of the human resource management function
Unit 3: The changing roles of human resource specialists e.g. the move from reactive/welfare to proactive/strategic and increasing requirement to work in partnership with the business;
Unit 4: Procedures and practices used for recruiting and selecting suitable employees.
Unit 5: The systematic approach to recruitment:
Unit 6: The systematic approach to selection: aims and objectives of the selection process
Unit 7: The legislative framework and benchmark evidence guiding the recruitment and selection process Principles and procedures for monitoring and rewarding the employee
Unit 8: The relationship between motivation theories and reward
Unit 9: Rights and procedures on exit
Unit 10: Redundancy
Unit 11: Management of exit

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Foot, M and Hook, C — Introducing Human Resource Management 3rd Edition (FT Prentice Hall, Harlow, 2002) ISBN: 0273651439. Torrington D/Hall L and Taylor S — Human Resource Management 5th Edition (FT Prentice Hall, Harlow, 2002)

THIRD YEAR - SEMESTER ONE

B.Acc. 311 - MANAGERIAL ECONOMICS

BACKGROUND AND RATIONALE

INTRODUCTION Managerial Economics module introduces learners to managerial economics. Starting with explaining the nature and scope of managerial economics then proceeds to demonstrating how to carry out demand analysis, it demonstrates how to carry out production and cost aanalysis, it explains the market structures and pricing practices and ends with explaining competition and protection of consumers’ environment.

LEARNING OUTCOMES

At the end of this module learners should be able to:
– Know and explain the nature and scope of managerial economics
– Know and apply the process of carrying out demand analysis,
– Know and apply the process of carrying out production and cost analysis,
– Know and apply the knowledge on the market structures and pricing practices
– Know and apply the knowledge on competition and protection of consumers’ environment.

COURSE CONTENT

UNIT 1: Explaining the Nature and Scope of Managerial Economics
UNIT 2: Demonstrating how to carry out Demand analysis
UNIT 3: Demonstrating how to carry out Production and Cost Analysis
UNIT 4: Explaining the market structures and pricing practices
UNIT 5: Explaining Competition and Protection of Consumers Environment

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

D. M. Mithani. (2017). Managerial Economics. New Delhi: Himalaya Publishing House William F. Samuelson and Stephen G. Marks (2012). New York: John Wiley & Sons, Inc.

B.Acc. 312 - FINANCIAL RISK MANAGEMENT

BACKGROUND AND RATIONALE

Financial Risk Management module introduces learners to financial risk management. The module begins by describing aspects of financial risks, it explains the process of managing corporate risk, explains the process of appraising banks and their regulators and explains the aspects of corporate governance and risk management. The module further analyses the theory of risk and return, it describes the interest rate risk and hedging with derivatives, explains the instruments for hedging interest rate risk, the Interpretation of credit scoring and retail credit risk management, describes value at risk and stress testing and explains the process of applying stress testing and scenario analysis techniques. The module further explains the process of commercial credit risk and rating of individual credits, it outlines the new approaches to measuring credit risk, explains the process of applying new credit risk transfer methods, it describes the operational risks and model risks and ends with explaining the process of applying trends in risk management.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and describe aspects of financial risks,
– Know and apply the process of managing corporate risk,
– Know and apply the process of appraising banks and their regulators
– Know and explain the aspects of corporate governance and risk management.
– Know and apply the theory of risk and return,
– Know and apply the principle on interest rate risk and hedging with derivatives,
– Know and apply the instruments for hedging interest rate risk,
– Know and apply the process of interpreting credit scoring and retail credit risk management,
– Know and explain the principle of value at risk and stress testing
– Know and apply the process of stress testing and scenario analysis techniques.
– Know and apply the process of commercial credit risk and rating of individual credits,
– Know and apply the new approaches to measuring credit risk,
– Know and apply the process of new credit risk transfer methods,
– Know and explain the principles on operational risks and model risks
– Know and apply the trends in risk management.

COURSE CONTENT

UNIT 1: Describe aspects of financial risks
UNIT 2: Managing corporate risk
UNIT 3: Appraising banks and their regulators
UNIT 4: Explaining aspects of corporate governance and risk management
UNIT 5: Analysing the theory of risk and return
UNIT 6: Describing the interest rate risk and hedging with derivatives
UNIT 7: Explaining instruments for hedging interest rate risk
UNIT 8: Interpreting credit scoring and retail credit risk management
UNIT 9: Describing value at risk and stress testing
UNIT 10: Applying stress testing and scenario analysis techniques
UNIT 11: Explaining of commercial credit risk and rating of individual credits.
UNIT 12: Outlining new approaches to measuring credit risk.
UNIT 13: Applying new credit risk transfer methods
UNIT 14: Describing operational risks and model risks
UNIT 15: Applying trends in risk management

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Michel Crowly, Dan Galaland and Robert Mark. The Essentials of Risk Management. John C Hull. (2nd Edn). Risk Management and Financial Institutions

B.Acc. 313 - PRODUCTION AND OPERATIONS MANAGEMENT

BACKGROUND AND RATIONALE

Production and Operations Management module introduces learners to production and operations management. The module starts by explaining the nature and scope of operations management, it then explains the process of analysing demand forecast, it further explains the process of identifying the various aspects of inventory management. The module further explains how to interpret different aspects of production planning, it explains the different aspects of resource requirement planning (MPR), describes the operations of quality management and ends with explaining production scheduling techniques.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and explain the nature and scope of operations management,
– Know and apply the knowledge on the process of analysing demand forecast,
– Know and apply the knowledge on the process of identifying the various aspects of inventory management.
– Know and apply the knowledge on how to interpret different aspects of production planning,
– Know and apply knowledge on the different aspects of resource requirement in planning (MPR),
– Know and apply the knowledge on the operations of quality management
– Know and apply the knowledge on the production scheduling techniques.

COURSE CONTENT

UNIT 1: Explaining the nature and scope of operations management
UNIT 2: Analysing Demand forecast
UNIT 3: Identifying the various aspects of Inventory management
UNIT 4: Interpreting different aspects of production planning
UNIT 5: Explaining different aspects of resource requirement planning (MPR)
UNIT 6: Describing operations quality management
UNIT 7: Explaining production scheduling techniques

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Nahamias S., (2009)(6th Edn). Production and Operations Analysis: International Edition. McGraw-Hill International Edition

B.Acc. 314 - STRATEGIC MANAGEMENT

BACKGROUND AND RATIONALE

Strategic Management module introduces learners to strategic management. The module begins by describing the nature and scope of strategic management. It proceeds on explain the framework for strategic management, it explains the process of developing strategic planning i: mission vision, goals and objectives, and explains the process of conducting strategic planning ii: swot analysis, strategies, policies & implementation. The module further explains the process of undertaking productivity & quality improvements, it explains the process of resource management i: process re-engineering, it explains the process of analysing resource management ii: cost analysis, explains the process of resource management iii: budgeting. The module further explains the process of change management, it explains how to apply organizational controls, explains how to Apply performance evaluation and ends with explaining how to Apply systems information management and decision making support systems.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and explain the nature and scope of strategic management.
– Know and apply the knowledge on the framework for strategic management,
– Know and apply the knowledge on the process of developing strategic planning i: mission vision, goals and objectives,
– Know and apply the knowledge on the process of conducting strategic planning ii: swot analysis, strategies, policies & implementation.
– Know and apply the knowledge on the process of undertaking productivity & quality improvements,
– Know and apply the knowledge on the process of resource managementi: process re-engineering,
– Know and apply the knowledge on the process of analysing resource management ii: cost analysis, explains the process of resource management iii: budgeting.
– Know and apply the knowledge on the process of change management,
– Know and apply the knowledge on organizational controls,
– Know and apply the knowledge on performance evaluation
– Know and apply the knowledge on systems information management and decision making support systems.

COURSE CONTENT

UNIT 1: Describing the nature and scope of Strategic Management.
UNIT 2: Explaining the framework for strategic management
UNIT 3: Developing strategic planning i: mission vision, goals and objectives
UNIT 4: Conducting strategic planning ii: swot analysis, strategies policies & implementation.
UNIT 5:Undertaking productivity & quality improvement
UNIT 6: plaining resource management i: process reengineering
UNIT 7: Analysing resource management ii: cost analysis
UNIT 8: Explaining resource management iii: budgeting
UNIT 9: Managing change management
UNIT 10: Applying organizational control
UNIT 11: Applying performance evaluation
UNIT 12: Applying systems information management and decision making support systems

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Rabin, J., Miller, G. and Hildreth, W.B. (2000). Handbook of Strategic Management. New York: Marcel Dekker. Tate, C.E., Taylor, M.L. and Hoy, F.S. (1987). Business Policy: Administrative, Strategic and Constituency Issues. Dallas: Business Publications.

THIRD YEAR - SEMESTER TWO

B.Acc. 321 - INTERNATIONAL BUSINESS MANAGEMENT

BACKGROUND AND RATIONALE

INTRODUCTION International Business Management module introduces learners to international business management. The module starts by describing international business. It then explains what international business is in detail, it describes international marketing research, describes international market entry strategies, it explains product policy and strategy. The module further explains the distribution strategy, explains the process of making pricing decisions, explains marketing communications and ends with describing trade regulation.

LEARNING OUTCOMES

At the end of this module learners should be able to:
– Know and describe international business.
– Know and explain what international business is in detail,
– Know and apply knowledge on international marketing research,
– Know and apply knowledge on international market entry strategies,
– Know and apply knowledge on product policy and strategy.
– Know and apply knowledge on the distribution strategy,
– Know and apply knowledge on process of making pricing decisions,
– Know and apply knowledge on marketing communications
– Know and apply knowledge on trade regulations in international business management.

COURSE CONTENT

UNIT 1: Describing international business
UNIT 2: Explaining for international business
UNIT 3: Describing international marketing research
UNIT 4: Describing international market entry strategies
UNIT 5: Explaining product policy and strategy
UNIT 6: Explaining distribution strategy
UNIT 7: Making pricing decisions
UNIT 8: Explaining marketing communications
UNIT 9: Describing trade regulation

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

S Tamer Cavusgil, Gary Knight, John Riesseberger. (2011) (2nd edn). International Business. New Realities. Fifield P & Lewis K. (2002). International Marketing Strategy. Butterworth Heinemann

B.Acc. 322 - CORPORATE GOVERNANCE & ETHICS

BACKGROUND AND RATIONALE

Corporate Governance and Ethics module introduces learners to corporate governance and ethics. The module starts by explaining what corporate governance is, it then describe the role of the board, it explain the process of evaluating an effective board, it describes the governance of risks, and explains the concept of control environment leading, planning and improvement. The module further describes business misconduct and malpractice then ends with explaining the banking corporate governance.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and explain what corporate governance is,
– Know and describe the role of the board,
– Know and apply the means for evaluating an effective board,
– Know and apply knowledge on the governance of risks,
– Know and apply the concept of control environment leading, planning and improvement.
– Know and describe what business misconduct and malpractice is
– Know and apply the knowledge of corporate governance in banking

COURSE CONTENT

UNIT 1: Explaining corporate governance
UNIT 2: Describe the role of the board
UNIT 3: Evaluating the effective board
UNIT 4: Describing the governance of risks
UNIT 5: Explaining control environment leading, planning and improvement
UNIT 6: Describing business misconduct and malpractice
UNIT 7: Explaining banking corporate governance

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

B.Acc. 323 - CHANGE MANAGEMENT

BACKGROUND AND RATIONALE

Change Management module introduces learners to change management. The module starts by explaining what Organisational Change Management is. It goes on to describe the Models of Organizational Change, it explains how to communicate Change and, explains the Process of Change Management. The module further describes the aspect of Resistance to Change, it explains the process of Implementing Change, the Strategies for Implementing Change, explains the process of Leading Changes and, explains how to Maintain Organizational Effectiveness. The module equally describes the process of Evaluating Organizational Change, the Change Agents, explains Culture and Change, explains Individual Change, and ends with explaining the concept of Organizational Learning and Learning Organization.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and explain what organisational change management is.
– Know and apply the different models of organizational change,
– Know and apply tools for communicating change
– Know and apply the knowledge on the process of change management.
– Know and describe factors leading to resistance to change,
– Know and apply knowledge on the process of implementing change,
– Know and apply knowledge on the strategies for implementing change
– Know and apply the knowledge on the process of leading change
– Know and apply the principles for the maintenance of organizational Effectiveness
– Know and apply knowledge on the process of evaluating organizational change
– Know and apply knowledge of the change agents,
– Know and describe the connection between culture and change,
– Know and describe individual change,
– Know and apply knowledge on the concept of organizational learning and learning organization.

COURSE CONTENT

UNIT 1. Organisational Change Management
UNIT 2. Models of Organizational Change
UNIT 3. Communicating Change
UNIT 4. Process of Change Management
UNIT 5. Resistance to Change
UNIT 6. Implementing Change
UNIT 7. Strategies for Implementing Change
UNIT 8. Leading Changes
UNIT 9. Maintaining Organizational Effectiveness
UNIT 10. Evaluating Organizational Change
UNIT 11. Change Agents
UNIT 12. Culture and Change
UNIT 13. Individual Change
UNIT 14. Organizational Learning and Learning Organization

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Burnes, B 1995, Managing Change: A Strategic Approach to Organisational Dynamics, FT Prentice Hall Burke W, 2002, Organization Change Theory and Practice, Sage, ISBN 0 7619 1483 8. Carnall, C, 2002, Managing Change in Organisations, FT Prentice Hall, ISBN 0 273 65735 6. Paton R, and McCalman J, 2004, Change Management, Sage Publications, ISBN 0 7619 6499 1.

B.Acc. 324 - FINANCIAL MARKETS INSTITUTIONS AND BANKING OPERATIONS

BACKGROUND AND RATIONALE

Financial Market Institutions and Banking Operations module introduces learners to financial market institutions and banking operations. The module starts by explaining financial markets, institutions, interest rates and security valuation are. It process to describing the central bank system, monetary policy and interest rates. It then explains the operations of various financial markets and securities. It identifies the important role financial institutions play in the economy and in facilitating business. It further identifies the important role other non-bank financial institutions play in the economy and in facilitating business. The module explains the various risks associated with financial institutions’ operations and how to manage them. It describes the principles of good lending, it identifies the lending services appropriate to the needs of individuals, small business or corporate body. It explains how to interpret financial statements in order to monitor the continuing viability of borrowing customers’ financial position and ends with explaining the system of funds transfer and different settlement methods in international trade.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and explain what financial markets institutions, interest rates and security valuations are.
– Know and explain the central bank system, monetary policy and interest rates.
– Know and apply knowledge on the operations of various financial markets and securities.
– Know and describe the important role financial institutions play in the economy and in facilitating business.
– Know and describe the important role other non-bank financial institutions play in the economy and in facilitating business.
– Know and apply the knowledge on the various risks associated with financial institutions’ operations and how to manage them.
– Know and apply the knowledge on the principles of good lending
– Know and apply the knowledge to identify the lending services appropriate to the needs of individuals, small business or corporate bodies.
– Know and apply the knowledge to interpret financial statements in order to monitor the continuing viability of borrowing customers’ financial position.
– Know and apply the knowledge on the systems of funds transfer and different settlement methods in international trade.

COURSE CONTENT

UNIT 1: Explaining financial markets, institutions, interest rates and security valuation
UNIT 2: Describe the central bank system, monetary policy and interest rates
UNIT 3: Explaining the operations of various financial markets and securities.
UNIT 4: Identifying important role financial institutions play in the economy and in facilitating business.
UNIT 5: Identifying Important Role other Non-bank Financial Institutions Play in the Economy and in Facilitating Business
UNIT 6: Explaining various risks associated with financial institution operations and how to manage them.
UNIT 7: Describe the Principles of Good Lending
UNIT 8: Identifying the lending services appropriate to the needs of individuals, small business or corporate body
UNIT 9: Interpreting financial statements in order to monitor the continuing viability of borrowing customer’s financial position
UNIT 10: Explaining funds transfer and different settlement methods in international trade.

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Antony S and Marcia Million Cornett; Financial Markets and InstitutionsFrank J. Fabozzi, Franco Modiglini, Frank J. Jones and Michael G. Ferri. Foundations of Financial Markets and Institutions. (3rd edn).

FOURTH YEAR - SEMESTER ONE

B.Acc. 411 - PROJECT ACCOUNTING

BACKGROUND AND RATIONALE

INTRODUCTION Project Accounting introduces learners to project accounting. The module begins with describing project management accounting, explains the process of developing project financial strategies, explains the process of accounting project finances, explains the process of classifying project cost, explains the process of financing projects, explains the preparation of project revenue cash flow, preparation and reviewing project budgets and ends with explaining project risk assessment.

LEARNING OUTCOMES

At the end of this module learners should be able to:
– Know and describe project management accounting,
– Know and apply knowledge on developing project financial strategies,
– Know and apply knowledge in accounting project finances,
– Know and apply knowledge on classifying project cost,
– Know and apply knowledge on financing projects,
– Know and apply knowledge on the preparation of project revenue cash flow,
– Know and apply knowledge on preparation and reviewing project budgets
– Know and apply knowledge of project risk assessment.

COURSE CONTENT

Unit 1: Describing Project Management Accounting
Unit 2: Developing Project Financial Strategies
Unit 3: Accounting Project Finances
Unit 4: Classifying Project Cost
Unit 5: Financing Projects
Unit 6: Preparing Project Revenue Cash Flow
Unit 7: Preparing and Reviewing Project Budgets

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Kein R Callahan, Garys, Stets and Hynne M Brooks. Project Management Accounting, Budgeting, Tracking and Reporting Costs and Profitability. Clifford F Gray and Erik W. Larson, (2008) (4th Ed) Project Management: The Managerial Process. New York: McGraw Hill

B.Acc. 412 – BUSINESS RESEARCH METHODOLOGY

BACKGROUND AND RATIONALE

Research Methodology module introduces learners to research methodology. The module starts with defining research, explains the process of applying basic concepts in research, explains the process of identifying a research problem, the process of formulating research objectives, explains how to develop research questions and hypothesis, explains the process of reviewing literature, explains the appropriate research designs, and the process of applying sampling methods. The module further explains the process of collecting data, explains the process of analysing data, explains the process of presenting and interpreting data, explains the discussion of findings, explains the presenting conclusions and recommendations and ends with explaining how to prepare and present a research proposal and research report.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and define research,
– Know and apply the basic concepts in research,
– Know how to identify a research problem,
– Know how to formulate research objectives,
– Know and apply knowledge on how to develop research questions and hypothesis,
– Know and apply the knowledge on how to review literature,
– Know and apply knowledge on how to prepare appropriate research designs,
– Know and apply knowledge on how to apply sampling methods.
– Know and apply knowledge on how to collect data,
– Know and apply knowledge on how to analyse data,
– Know and apply the knowledge on how to interpret data,
– Know and apply the knowledge on how to discuss the findings,
– Know and apply the knowledge on how to present conclusions and recommendations
– Know and apply the knowledge on how to prepare and present a research proposal and research report.

COURSE CONTENT

UNIT 1: Defining and Using Of Research
UNIT 2: Applying Basic Concepts in Research
UNIT 3: Identifying a Research Problem
UNIT 4: Formulating Research Objectives, Questions and Hypothesis
UNIT 5: Reviewing Literature
UNIT 6: Employing Appropriate Research Designs
UNIT 7: Applying Sampling Methods
UNIT 8: Collecting of Data
UNIT 9: Analysing Data
UNIT 10: Presenting and Interpreting Data
UNIT 11: Discussing Findings
UNIT 12: Presenting Conclusions and Recommendations
UNIT 13: Preparing and Presenting a Research Proposal and Research Report

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Business Research Methods, Cooper D.R and Schindler P.S (2004) Bless C. Higson-Smith. C. and Kagee, A., (2008) Fundamentals of Social Research Methods. Cape Town: Juta and Company. Bryman, A., (2008) Social Research Methods. New York: Oxford University Press. Nurul lslam. M (2003) ‘An Introduction to Research Methods’ – Basic Concepts and Issues in Research, Chapter-2,.

B.Acc. 413 - ADVANCED FINANCIAL REPORTING

BACKGROUND AND RATIONALE

Advanced Financial Reporting module introduces learners to advanced financial reporting. The module begins by explaining the process of selecting presenting and evaluating suitable accounting policies, explains the process of preparing and reporting information for financial statements and notes, explains the process of interpreting and evaluation of financial information and disclosures, and ends with describing the technical knowledge required in accounting standards.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and apply the knowledge on the process of selecting presenting and evaluating suitable accounting policies,
– Know and apply the knowledge on the process of preparing and reporting information for financial statements and notes,
– Know and apply the knowledge on the process of interpreting and evaluating financial information and disclosures,
– Know and apply the technical knowledge required in accounting standards

COURSE CONTENT

Unit 1: Selecting Presenting and Evaluating Suitable Accounting Policies
Unit 2: Preparing and Reporting Information for Financial Statements and Notes
Unit 3: Interpretation and Evaluation of Financial Information and Disclosures
Unit 4: Technical Knowledge Required for Accounting Standards

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Christensen, Cottrell and Budd. (2016). Advanced Financial Accounting. New York: McGraw-Hill Education Publishing Jeremy Barnes etal. (2019) International GAAP 2019. West Sussex: John Wiley and Sons Limited.

B.Acc. 414 - AUDIT AND ASSURANCE

BACKGROUND AND RATIONALE

Database Management and Administration module introduces learners to Audit and Assurance module introduces learners to auditing and assurance. The module first explains the legal, regulatory and ethical issues in audit and assurance. It then explains aspects of accepting engagements and managing assignments, it explains the process of planning and undertaking work in auditing, it explains the principles of drawing conclusions and reporting in auditing and ends with describing the technical knowledge requirements in international standards on auditing.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and apply the knowledge on legal, regulatory and ethical issues in audit and assurance.
– Know and apply the knowledge on issues in accepting engagements and managing assignments.
– Know and apply the knowledge in the process of planning and undertaking work in auditing.
– Know and apply the principles of drawing conclusions and reporting in auditing
– Know and apply the technical knowledge required in international standards on auditing.

COURSE CONTENT

Unit 1: Legal, Regulatory and Ethical Issues
Unit 2: Accepting Engagements and Managing Assignments
Unit 3: Planning and Undertaking Work
Unit 4: Drawing Conclusions and Reporting
Unit 5: Technical Knowledge Requirements-International Standards on Auditing
UNIT 6: Database security;
UNIT 7: Monitoring the database and using the advisors;
UNIT 8: Backup and recovery concepts;
UNIT 9: Investigating, reporting, and resolving problems.

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

ACCA F8 – Audit and Assurance Revision Kit 2016. (2017). London: BPP Publishing P7 International Study Test Advanced Audit and Assurance. ACCA. (2010) Berkshire: Emile Woolf Publishing

FOURTH YEAR - SEMESTER TWO

B.Acc. 421 - E-COMMERCE

BACKGROUND AND RATIONALE

INTRODUCTION E-Commerce module introduces learners to E-commerce. The module begins with an outline of e-commerce principles from a business perspective. It provides an overview of business and technology topics that is, business models, virtual value chains and social innovation and marketing strategies. The module further explains the major issues associated with e-commerce that is, security, privacy, intellectual property rights, authentication, encryption, acceptable use policies, and legal liabilities.

LEARNING OUTCOMES

At the end of this module learners should be able to:
– To know and outline what the principles of E-Commerce are from a business perspective
– To know and apply the different business models in E-Commerce
– To know and apply the principles of virtue value chain and social innovation in E-Commerce
– To know and apply the different marketing strategies in E-Commerce business
– To know and highlight the major issues associated with E-Commerce

COURSE CONTENT

UNIT 1. Overview of Commerce
UNIT 2. E-market place
UNIT 3. Retailing in E-electronic commerce
UNIT 4. Consumer behaviour and market research, advertisement in e commerce
UNIT 5. Business-to-Business E-commerce
UNIT 6. Innovative e-commerce system
UNIT 7. Electronic payment system
UNIT 8. E-strategy and implementation
UNIT 9. Commerce related legal incidents
UNIT 10. Social Network and industry disruptors

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

2. Allan Afuah and Christopher L. Tucci, (2001) Internet Business Models and Strategies, McGraw Hill-Irwin, 2001 3. Larry Downes and Chunka Mui (1998) Unleashing the Killer App , Digital Strategies for Market Dominance, Harvard Business School Press 4. Philip Evans and Thomas S. Wurster (2000) Blown to Bits: How the New Economics of Information Transforms Strategy, Harvard Business School Press, 2000

B.Acc. 422 - PUBLIC SECTOR AUDITS AND ASSURANCE

BACKGROUND AND RATIONALE

Public Sector Audits and Assurance module introduces learners to public sector audits and assurance. The module starts with explaining the principles of effective auditing and assurance in public sector, it explains the process of Npublic sector audits, explains what financial audits are, explains what performance audits are, explains what compliance audits, explains what IT audits are and ends with explaining what forensic audits are.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and explain the principles of effective auditing and assurance in public sector
– Know and apply the knowledge on the process of public sector audits
– Know and describe what financial audits are
– Know and describe what performance audits are
– Know and describe what compliance audits are
– Know and describe what IT audits are
– Know and describe what forensic audits are

COURSE CONTENT

Unit 1: Effective Auditing and Assurance in Public Sector
Unit 2: Public Sector Audits
Unit 3: Financial Audits
Unit 4: Performance Audits
Unit 5: Compliance Audit
Unit6: It Audits
Unit 7 Forensic Audits

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Rowan Jones and Maurice Pendlebury. (2010) Public Sector Accounting. Essex: Pearson Education Publishers Anwar Shah (2005). Public Sector Governance and Accountability Series. Fiscal Management. Washington DC: World Bank

B.Acc. 423 - STRATEGIC BUSINESS ANALYSIS

BACKGROUND AND RATIONALE

Strategic Business Analysis module introduces learners to strategic business analysis. the module first explains the process of formulating a business strategy, it proceeds on to explain the concept of governance in business, describes risk and risk management, explains the choice of business strategy, explains the process of implementing a business strategy, explains the concept of ethical framework and ends with describing the choices and impact of strategic decisions.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and apply the knowledge in formulating a business strategy
– Know and apply the knowledge of governance in business
– Know and apply the knowledge on what risk is and risk management in business
– Know and apply the knowledge on choices of business strategy
– Know and apply the knowledge in the implementation of a business strategy
– Know and apply the ethical frameworks in business
– Know and apply the choices and impact of strategic decisions in business.

COURSE CONTENT

Unit 1: Formulation of Business Strategy
Unit 2: Governance in Business
Unit 3: Risk and Risk Management
Unit 4: Choice of Business Strategy
Unit 5: Implementation of Business Strategy
Unit 6: Ethical Framework, Choices and Impact of Strategic Decisions
UNIT 7: Mobility and Location aware applications Privacy and Security

ASSESMENT

Assignment 1	15%
Assignment 2	15%
Final exam	70%
Total	100%

RECOMMENDED READINGS

Bert Brijs (2013) Business Analysis for Business Intelligence. London: CRC Press Emrah Yayici (2015) Business Analysis Methodology Book. Emrah Yayici

B.Acc. 424 - RESEARCH PROJECT AND DISSERTATION WRITING

BACKGROUND AND RATIONALE

Research Project module introduces learners to research project undertaking. The module starts with explaining the process of preparing a research proposal and ends with describing how to conduct a research and writing a research report.

LEARNING OUTCOMES

At the end of this unit, you should be able to:
– Know and describe the process of preparing a research proposal
– Know and apply the knowledge on conducting a research
– Know and apply the knowledge on writing a research report.

COURSE CONTENT

Unit 1: Preparing a Research Proposal
Unit 2: Conducting the Research
Unit 3: Writing a Research Report

RECOMMENDED READINGS

Kate L. Turabian (2007). A Manual for Writers of Research Papers, Theses, and Dissertations. Chicago: University of Chicago Press Ranjit Kumar (2011). RESEARCH METHODOLOGY: A Step-by-Step Guide for Beginners. London: SAGE Publishing

Assessment

Directed research report with 50 pages – 100%

Assessment Rationale

The report will give the student the opportunity to do a substantive quantity of quality research and is designed to test awareness of the specific accounting and business problems selected and the possible solutions and the development of cognitive and transferable skills.

FIRST YEAR

SECOND YEAR

THIRD YEAR

FOUTH YEAR

First year semester one

First year semester two

B.Acc. 111 – INTRODUCTION TO MICRO ECONOMICS

B.Acc. 112 - FINANCIAL ACCOUNTING

B.Acc. 113 - BUSINESS MATHEMATICS AND STATISTICS

B.Acc. 114 – BUSINESS COMMUNICATION

B.Acc. 111 – INTRODUCTION TO MICRO ECONOMICS

B.Acc. 112 - FINANCIAL ACCOUNTING

B.Acc. 113 - BUSINESS MATHEMATICS AND STATISTICS

B.Acc. 114 – BUSINESS COMMUNICATION

BACHELOR OF ACCOUNTS

PROGRAM OUTLINE

SCHOOL OF BUSINESS

PROGRAM OUTLINES

SCHOOL OF BUSINESS

PROGRAM STRUCTURE

YEAR	SEMESTER 1	SEMESTER 2
1	1. INTRODUCTION TO MICRO ECONOMICS 2. FINANCIAL ACCOUNTING 3. BUSINESS MATHEMATICS AND STATISTICS 4. BUSINESS COMMUNICATION	1. BUSINESS PLANNING 2. ORGANISATIONAL BEHAVIOUR 3. Entrepreneurship & Innovation 4. BUSINESS & COMPANY LAW
2	1. INTRODUCTION TO MACRO-ECONOMICS 2. COST AND MANAGEMENT ACCOUNTING 3. CORPORATE FINANCE & FINANCIAL MODELLING 4. MANAGEMENT INFORMATION SYSTEMS	1. DECISION MAKING TECHNIQUES 2. PRINCIPLES OF MARKETING 3. PRINCIPLES OF TAXATION 4. HUMAN CAPITAL MANAGEMENT
3	1. MANAGERIAL ECONOMICS 2. FINANCIAL RISK MANAGEMENT 3. PRODUCTION AND OPERATIONS MANAGEMENT 4. STRATEGIC MANAGEMENT	1. INTERNATIONAL BUSINESS MANAGEMENT 2. CORPORATE GOVERNANCE & ETHICS 3. CHANGE MANAGEMENT 4. FINANCIAL MARKETS INSTITUTIONS AND BANKING OPERATIONS
4	1. PROJECT ACCOUNTING 2. BUSINESS RESEARCH METHODOLOGY 3. ADVANCED FINANCIAL REPORTING 4. AUDIT AND ASSURANCE	1. E-COMMERCE 2. PUBLIC SECTOR AUDITS AND ASSURANCE 3. STRATEGIC BUSINESS ANALYSIS 4. RESEARCH PROJECT AND DISSERTATION WRITING

Study at LGU

SCHOOLS

Student Links

YEAR	SEMESTER 1	SEMESTER 2
1	1. INTRODUCTION TO MICRO ECONOMICS 2. FINANCIAL ACCOUNTING 3. BUSINESS MATHEMATICS AND STATISTICS 4. BUSINESS COMMUNICATION	1. BUSINESS PLANNING 2. ORGANISATIONAL BEHAVIOUR 3. Entrepreneurship & Innovation 4. BUSINESS & COMPANY LAW
2	1. INTRODUCTION TO MACRO-ECONOMICS 2. COST AND MANAGEMENT ACCOUNTING 3. CORPORATE FINANCE & FINANCIAL MODELLING 4. MANAGEMENT INFORMATION SYSTEMS	1. DECISION MAKING TECHNIQUES 2. PRINCIPLES OF MARKETING 3. PRINCIPLES OF TAXATION 4. HUMAN CAPITAL MANAGEMENT
3	1. MANAGERIAL ECONOMICS 2. FINANCIAL RISK MANAGEMENT 3. PRODUCTION AND OPERATIONS MANAGEMENT 4. STRATEGIC MANAGEMENT	1. INTERNATIONAL BUSINESS MANAGEMENT 2. CORPORATE GOVERNANCE & ETHICS 3. CHANGE MANAGEMENT 4. FINANCIAL MARKETS INSTITUTIONS AND BANKING OPERATIONS
4	1. PROJECT ACCOUNTING 2. BUSINESS RESEARCH METHODOLOGY 3. ADVANCED FINANCIAL REPORTING 4. AUDIT AND ASSURANCE	1. E-COMMERCE 2. PUBLIC SECTOR AUDITS AND ASSURANCE 3. STRATEGIC BUSINESS ANALYSIS 4. RESEARCH PROJECT AND DISSERTATION WRITING

Lusaka Goldsmiths University

Sustainable Transformation Through Innovation

Lusaka Goldsmiths University

Sustainable transformation through innovation

FIRST YEAR - SEMESTER ONE

FIRST YEAR - SEMESTER TWO

SECOND YEAR - SEMESTER ONE

SECOND YEAR - SEMESTER TWO

THIRD YEAR - SEMESTER ONE

THIRD YEAR - SEMESTER TWO

FOURTH YEAR - SEMESTER ONE

FOURTH YEAR - SEMESTER TWO

COURSE CONTENT

BACHELOR OF ACCOUNTS

PROGRAM OUTLINE

SCHOOL OF BUSINESS

PROGRAM OUTLINES

SCHOOL OF BUSINESS

PROGRAM STRUCTURE

Study at LGU

SCHOOLS

Student Links

Lusaka Goldsmiths University

Contact Us

Quick Links

Lusaka Goldsmiths University

Contact Us

Quick Links

Lusaka Goldsmiths University

Contact Us

Quick Links