1.1 These regulations shall be read in conjunction with the Faculty of Commerce Regulations and General Academic Regulations.

1.2 The degree will be awarded to candidates who have successfully completed the programme and passed the examinations in accordance with regulations set in the Faculty Regulations.


The Bachelor of Commerce Accounting Honours Degree is a very competitive degree programme. Graduates of Bachelor of Commerce Honours Degree can be employed as Financial Accountants, Management Accounts, Credit Controllers, Auditors, Company Secretaries, Administrators, Investment Managers, Teachers/ Lecturers, Financial Advisors, Tax Consultants, etc.

Entry Requirements

3.1 Normal Entry

To qualify for entry into the Bachelor of Commerce Accounting Honours Degree programme, a candidate, in addition to satisfying the minimum conditions as prescribed under the General Regulations for English and Mathematics at “O” Level, must have obtained a pass in “A” Level Accounting and any of the following “A” Level subjects: Mathematics; Economics, Management of Business, Computing [Computer Studies]

3.1 To qualify for entry into the Bachelor of Commerce Accounting Honours Degree (Visiting School) programme, a candidate, in addition to satisfying the minimum conditions prescribed under the General Regulations must have:


A Higher National Diploma or National Diploma (complete qualification) in Accounting, Business Studies, Public Sector Accounting, Diploma in Education or any equivalent tertiary qualification


at least two (2) passes in relevant “A” Level subjects
at least two (2) years working experience in the relevant field with proof of employment

3.2 Special Entry

3.2.1. Candidates who have successfully completed a Higher National Diploma in Accounting or have obtained equivalent qualifications may apply for direct entry into Level 2 of the degree programme, subject to availability of places.

3.2.2. Candidates admitted under regulation 3.2.1 above will normally be exempted from level 1 on a module-by module-basis.

3.2.3. No candidate may complete the degree in less than three academic levels.

3.2.4. Successful completion of Work Related Learning component at level three is compulsory for all candidates.

3.3. Mature Entry

Refer to Section 3.3 of the General Regulations.


4.1 A candidate is required to undertake a minimum of five (5) modules per semester unless one is carrying over or retaking certain modules from the previous semester.

4.2 Each module is worth four (4) credits except for Work Related Learning Level, which is worth forty (40) credits and the dissertation which is worth eight (8) credits.

4.3 The department may accept students discontinued from other degree programmes on condition they meet the entry requirements and subject to availability of places.



Refer to Section 6 of the General Regulations and Section 5 of the Faculty Regulations.


Refer to Section 9 of the General Regulations.


Refer to Section 6 of the Faculty Regulations.


Refer to Section 8 of the Faculty Regulations.


Refer to Section 10 of the Faculty Regulations


Refer to Section11 of the Faculty Regulations.

Programme Structure

Level 1 Semester 1
Code Module Description Credits
ACC 107 Accounting Concepts, Principles and Procedures 4
EC 101 Microeconomics 4
BM 102 Business Communication 4
BM 105 Principles of Management 4
ACC 109 Accounting Systems in a Computer Environment 4
CS 101 Communication Skills 4
HCS 115 Introduction to Information Technology 4
Level 1 Semester 2
ACC 108 Accounting Reporting 4
ACC 102 Quantitative Analysis for Business 4
BM 105 Business Law 1 4
EC 104 Macroeconomics 4
ACC 104 Practical Accounting Data Processing 4
Level 2 Semester 1
ACC 217 Accounting Reporting for [ACC 107& 108]Companies 4
ACC 202 Tax Law & Practice 1 [ACC 107 & 108] 4
ACC 218 Introduction to Auditing 4 Theory & Audit Practice [ACC 107 & 108] 4
ACC 213 Company Law &Financial Reporting [BM105] 4
Level 2 Semester 2
ACC 219 Group Statements, Financial Analysis & the Valuation of Financial Instruments [ACC 107 &108] 4
ACC 212 Tax Law & Practice 11 [ACC 107 &108] 4
ACC 214 Introduction to Performing 4 the Audit Process [ACC 107 &108] 4
ACC 215 Cost Accounting & Control 4
ACC 216 Financial Management For Accountants [EC 101 &104 & [ACC 107 &108] 4
Level 3 Semester 1 and 2 Work Related Learning
ACC 301 Work Related Learning Report [ACC 214, 215, 15 217,218 & 219] 15
ACC 302 Academic Supervisor’s Report 15
ACC 303 Employer’s Assessment Report 10
Level 4 Semester 1
ACC 409 General & Distinctive Financial Reporting [ACC 217 & 219] 4
ACC 410 Advanced Theory of Auditing & Legal Aspects Concerning Audit Practice [ACC 214 & 218] 4
ACC 408 Management Accounting Techniques as and Aid in Decision-making [ACC 215] 4
ACC 405 Public Sector Accounting & Finance A 4
Level 4 Semester 2
ACC 411 Specific & Group Financial Reporting [ACC 217 & 219] 4
ACC 41 Computer Auditing & the Use [ACC 214 & 218] of the Computer in Performing the Audit Process 4
ACC 407 Dissertation 8
ACC 406 Public Sector Accounting & Finance B 4



ACC 102 Quantitative Analysis for Business

The purpose of the module is to provide a comprehensive exposition of basic mathematical and statistical concepts that are used in the business world. The main thrust of the module will be on application of statistical tools to business decision making processes.

ACC 104 Practical Accounting Data Processing

The module provides a detailed understanding of the basic principles of Accounting Software and the implementation of accounting computerized systems. The student is expected to develop analytical and critical abilities through study and use of popular Accounting Packages currently being utilised by the corporate world.

ACC 107 Accounting Concepts, Principles & Procedures

The module is intended to equip the student with the necessary skills which should enable the student to apply the basic principles of accounting and keep proper records required to ascertain the financial results and financial position of sole proprietors and non-profit organizations, as well as prepare proper books from incomplete records.

ACC 108 Accounting Reporting

The module builds up on the skills acquired in Acc 107 and concentrates on issues of accounting reporting. The module is intended to prepare students for more advanced studies in financial reporting

ACC 109 Accounting Systems in a Computer Environment

The module is intended to introduce the student to information technology with emphasis on its significance to accounting.

ACC 217 Financial Accounting for Companies

The module is intended to enable students to gain knowledge and insight into the drafting of financial statements of companies so as to comply with the requirements of the Companies Act, Chapter 24:03 and International Financial Reporting Standards [IFRS’s]. The module also introduces the student to different types of financial instruments and their characteristics.

ACC 219 Group Statements, Financial Analysis and Valuation of Financial Instruments

The module is intended to equip the student with knowledge and skills required to enable the student to prepare consolidated financial statements of a simple group of companies. By the end of the module, the student should also be able to analyze financial statements in a way useful for decision making and be able to value financial instruments.

CS 101 Communication Skills

-Refer to the Department of Communication skills

ACC 202 Tax Law and Practice 1

The module aims at developing in the student knowledge and understanding of the Zimbabwe tax system and its administration on individuals and companies.

ACC 213 Company Law and Financial Reporting

The aim of the module is to equip the student with a sound understanding of the effects of company law on financial reporting. By the end of the module the student should have mastered the Companies Act’s legal provisions on financial reporting. The student should also be able to understand the Zimbabwe Stock Exchange requirements in aiding financial reporting.

ACC 215 Cost Accounting and Control

The module is meant to provide an understanding of the principles and techniques of Cost Accounting so as to enable the student to develop and apply the knowledge to practical situations relating to cost ascertainment, cost control and the implementation of management policies.

ACC 216 Financial Management

The module is aimed at equipping the student with the analytical skills required in financial decision-making and in making financial decisions.

ACC 218 Introduction to Auditing Theory and Practice

The module introduces the student to auditing theory, which includes basic auditing concepts, approaches and generally accepted auditing standards. The module lays a foundation for more advanced studies in auditing at level four [4]

ACC 301, ACC 302 and ACC 303: Work Related Learning

The modules are meant to enable the student to integrate theory and practice through exposure to an actual working environment.

ACC 405 Public Sector Accounting and ACC 406 Finance A and B

The aim of the module is to ensure that students gain knowledge and skills relating to accounting for public sector entities in compliance with the requirements of International Public Sector Accounting Standards [IPSAS’s].

ACC 407 Dissertation

A student is required to submit a dissertation of approximately 10 000 words on a topic relating to accounting, or auditing, or finance within a time period as may be prescribed by the department.

ACC 408 Management Accounting Techniques as an Aid in Decision-Making.

The module builds up on level two Cost Accounting and Control and seeks to consolidate the student’s knowledge in behavioural aspects of management accounting, covering capital budgeting policies and procedures, performance evaluation, investment appraisals and strategic decision making.

ACC 410Advanced Theory of Auditing and Legal Aspects Concerning Audit Practice

This module is intended to enable the student to gain insight into aspects of corporate governance, theory of auditing and common law and other legislation of relevance to public accountants and auditors: the Public Accountants’ and Auditors’ Act and aspects of the Companies Act.

ACC 409 General and Distinctive Financial Reporting

ACC 411 Specific and Group Financial Reporting

These fourth level financial accounting modules are meant to provide the student with knowledge and skills required to prepare a set of financial statements for a company or group of companies that comply with the requirements of the Companies Act and International Financial Reporting Standards.

EC101 Microeconomics 1
EC104 Macroeconomics 1

-Refer to the Department of Economics for the module synopsis

BM101 Principles of Management,
BM102 Business Communication
BM105 Business Law 1

-Refer to the Department of Business Management for the module synopses.

GS201 Introduction to Gender Studies

-Refer to the Department of Gender Studies