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.

OBJECTIVES
The objectives of this module are:
– To explain the business and decision-making process,
– To explain the process of applying business modelling techniques including regression analysis linear programming and time series.
– To explain the process of applying business planning techniques,
– To demonstrate the use of probability in decision making
– To explain 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

ASSESSMENT

Prescribed Textbooks
Morris, C (2008) (7th edition). Quantitative Approaches in Business Studies. FT
Prentice Hall,

Andre Francis, (2004) (6th edn), Business Mathematics and Statistics. Hampshire

Recommended Textbooks
Lucey, T (2002) (6th edn), Quantitative Methods. Thompson Learning

INTRODUCTION
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.

OBJECTIVES
The objectives of this module are:
– To describe the marketing concepts,
– To explain the process of understanding buyer behaviour.
– To explain the process of conducting marketing research,
– To describe the segmentation process in marketing,
– To describe the marketing mix,
– To explain the process of planning a marketing programme
– To explain the process of evaluating marketing in the digital age.

LEARNING OUTCOMES
At the end of this module learners 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 CONTENTS
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.

ASSESSMENT

Prescribed Textbooks
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

Recommended Textbooks
Geoff Lancaster, Lester Massingham, Ruth Assford, Essentials of Marketing. (4th
Edn), McGraw Hill
Malcolm McDonald and Mike Meldrum. (2013). The Complete Marketer: 60
Essential Concepts for Marketing Excellence.

INTRODUCTION
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.

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

LEARNING OUTCOMES
At the end of this module learners 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 CONTENTS
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

ASSESSMENT

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

Recommended Textbooks
ZICA BPP LEARNING MEDIA CA 2.4, CA 3.4
Hassan, Mohammed Mulenga. Taxation in Zambia. Lusaka: ZICA

INTRODUCTION
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.

OBJECTIVES
The objectives of this module are:
– To explain what personnel management and the new approaches of human resource management are.
– To explain the roles and tasks of the human resource management function.
– To explain the changing roles of human resource specialists.
– To explain the procedures and practices used for recruiting and selecting suitable employees.
– To explain the systematic approach to recruitment.
– To explain the systematic approach to selection focusing on aims and objectives of the selection process.
– To explain the legislative framework and benchmark evidence guiding the recruitment and selection process.
– To describe the relationship between motivation theories and reward.
– To describe the Rights and procedures on exit.
– To describe what Redundancy is.
– To explain the Management of exit.

LEARNING OUTCOMES
At the end of this modules learners 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 CONTENTS
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

ASSESSMENT

Prescribed Textbooks
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)

Recommended Textbooks
Armstrong. M, Taylor .S, (2014) — Armstrong’s Handbook of Human Resource
Management Practice 13th Edition – (Kogan Page Limited) London
Cole G.A. ( ) Personnel and Human Resources Management 5th Edition
Dressler G. () Human Resources Management 12th Edition
Seti V. (2011), Human Resources Management – A core Strategic Partnership
in Sustainable Development
Foot M, Hook. C () Introducing Human Resources Management