Bachelor of Science in Accountancy

INTRODUCTION

The aim of this programme is to equip students with knowledge and skills in order for them to carry out accounting roles in the areas of financial reporting, financial management, auditing, management accounting, taxation and consultancy effectively. The programme also aims to facilitate the development of academic, research, project management and entrepreneurial competences of candidates who have completed the penultimate or intermediate levels of  professional accountancy qualifications such as ZiCA to enhance their capacity to provide research-based solutions to organizational challenges.

AIM

The aim of this programme is to equip students with knowledge and skills in order for them to carry out accounting roles in the areas of financial reporting, financial management, auditing, management accounting, taxation and consultancy effectively.

OBJECTIVES

By the end of the programme, candidates should be able to:

• demonstrate a thorough grounding in the fundamental theories, concepts, principles and practices of accountancy;
• demonstrate the critical abilities of analysis, interpretation, evaluation and judgement as applied to financial reporting, financial management, auditing, management accounting and taxation;
• evaluate the financial and business performance of organisations, including group companies;
• carry out statutory audits and audit related assignments;
• prepare and analyse forecast financial information such as business plans and prospective financial statements;
• apply project management principles in managing financial resources in project environments;
• formulate, implement, and evaluate organisational strategies;
• apply innovation and entrepreneurship acumen in starting and running businesses; and
• carry out research to help in solving specific challenges faced by organisations.

ADMISSION CRITERIA

To qualify for admission to the BSA degree programme an applicant must have any of the
following qualifications:

1. Five credits at ‘O’ Level including English and Mathematics.
2. Part or full qualifications in either CA Zambia, ZiCA or any other
   recognised professional accountancy qualification.
3. Any relevant three year accountancy diploma from a reputable college or university.
4. At least three ‘A’ level passes including Mathematics or equivalent.

EXEMPTIONS

• A student who has, prior to admission to the BACC, attended, whether at ZCAS University or elsewhere, courses of instruction and passed examinations equivalent in standard to courses and examinations which form part of the programme of study may, subject to approval, be exempted from attendance of classes and examinations in those courses. Automatic exemptions will apply to candidates in possession of specific professional qualifications, while for all other candidates, exemptions will be granted on a case by case basis.
• Direct entry students take BSA111 Academic Writing while those awarded exemptions on grounds of professional qualifications such as ACCA, CIMA, ZiCA and CA Zambia get exempted from BSA121 Introduction to Law.

DURATION OF STUDY

The course of study for the award of the BSA degree shall be completed in a period of:

1. Not less than four and not more than six academic years in the case of full time students;
2. Not less than five and not more than seven academic years in the case of evening, part
   time and distance education students;
3. Not less than one and not more than seven years for students awarded exemptions on
   grounds of prior learning.

PROGRAMME STRUCTURE

Each year of study will be divided into two semesters and full-time students are expected to take four courses in each semester while evening and distance education students are expected to take three or four courses and part-time students up to three courses.    The course structure is as shown in Tables 1 to 4 below.