These regulations are for the Bachelor of Commerce degree in Accounting honours programme. This degree intends to equip students with Accounting skills. The regulations cover the rationale, aim and objectives, learning outcomes, career prospects, entry requirements, modules and their synopsis. The  modules of BCom Accounting honours degree are financial accounting, business communication, principles of management, micro and macro economics, business law, accounting information systems, business statistics, corporate finance, principles of marketing, management accounting, managerial finance, investment analysis, research methods and statics, company law, tax law and practice, public sector accounting, auditing, financial statement analysis, public finance management systems and corporate governance and ethics. These regulations read in conjunction with the General Academic Regulations for Undergraduate Degrees of the Reformed Church University hereinafter referred to as the General Regulations.


The programme is a direct response to the increasing demand for highly qualified and competent accounting world over in view of the demand for observance of good corporate governance. This is also in response to the need to complement the efforts of other universities in Zimbabwe. The programme facilitates the improvement of general business discipline and best practice in human resources development in the quest for properly managed economies and financial sectors.


The programme aims to produce manpower with accounting knowledge to work in the various organisations.

    • To produce students with accounting skills who contribute meaningfully to the demands of a dynamic business environments.
    • To impact students with Accounting and other specified business skills that are highly related to management of products, clients services, industry and general environment.
    • To prepare students for admission in professional accounting bodies and Institutions


The programme intends:

  • To produce an Accountant who can contribute meaningfully to the demands of a dynamic business environment.
  • To produce students with Accounting and other specified business skills that are highly related to management of products, clients services, industry and the general environment.
  • To have students who can be admitted in professional accounting bodies and higher degree.


Graduate have a wider choice of career path in all sectors of the economy such as Accountant, Auditors, Consultants, Finance Directors, Managers, Researchers, Company Secretary, Forensic Accountants, Stockbrokers, Entrepreneurs, Corporate Controllers, Chief Finance Offers, Tax managers, Financial Analysts, Compliance Officers and Lecturers.

Fours (4) years conventional fulltime programme

Three (3) years block release programme

To be admitted into the Bachelor of Commerce Degree in Accounting Honours a candidate must normally have:

  • At least five (5) O-Level passes at grade C or better including English and Mathematics. In addition a candidate must have at least two (2) ‘A’ level subject passes which include Accounting, Mathematics, Management of Business, Economics and Geography.

Special Entry

    • Candidates who have successfully completed a Diploma in Accounting or have obtained equivalent qualifications may apply for direct entry into Part II of the degree programme, subject to availability of places.
    • Candidate admitted under 6.4.1 above will normally be exempted from studying courses in Part I on a module for module basis.
      Mature Entry
      • Candidates can be accepted for mature entry if they have five (5) O-levels including English Language and Mathematics and have worked for a relevant organisation for more than three years. The said candidates should be twenty-three (23) years of age or over.

      Exemption Qualifications

      A student may, in approved cases, be exempted from certain courses provided that the student shall have successfully completed approved degree courses elsewhere and that the student shall be required to complete at least 75% of the programme courses through Reformed Church University.  The student must fulfil the following conditions to qualify for exemption:

      • The syllabus of the institution from which the student completed the course must be equivalent in content to at least 80% of the course being applied for exemption.
      • The student in the given course/subject must have obtained a pass of 60%, 2.2 or B whichever is applicable.
      • To ascertain the student’s competence in the course, the university may grant exemptions by requesting that the student takes an exemption examination for the course(s) applied for.

                          View Courses on Offer

Each candidate is required to study a minimum total of forty (40) courses over four (4) years.

Each course in part one and two worth ten (10) credits and for Work Related Learning courses, Work-Related Learning Action Report (HACC 301) worth sixteen (16) credits, Work-Related Learning Employer Assessment (HACC 302) worth twenty-nine (29) credits and Work-Related Learning Academic Supervisor’s Assessment (HACC 303) worth seventy-five (75) credits. Part four courses each worth eleven credits and Dissertation (HACC 420), weighs twenty-two (22) credits. 




HACC101 Financial Accounting 1A  

 This course reviews the complete accounting cycle and the creation and management of accounting information for business entities. Particular emphasis will be placed on the fundamental principles and skills of the accounting profession, including recording of transactions, financial presentation of accounting data, and the uses of accounting information.

HACC102 Business Communication

This module aims to provide students with the opportunity to develop communication skills, skills that are essential to academic success (e.g. referencing and research skills) and other skills that are transferable to a career in the accounting profession or other employment. Emphasis is placed on employability skills development (e.g. presentations, group work) and practical learning opportunities are offered. 


Financial Accounting 1 A HACC101 10
Business Communication HACC102 10
Christian Ethics and Disability Awareness HRCU101 10
Computer Application  Skills HRCU 102 10
Principles of Management HACC103 10
Microeconomics HACC104 10

Five Compulsory courses plus one elective course as follows:

Financial Accounting 1B HACC105 10
Business Law HACC106 10
Accounting Information Systems HACC107 10
Macroeconomics HACC108 10
Business Statistics HACC109 10


Five Compulsory courses plus one elective course as follows:
Financial Accounting 2A HACC201 10
 Theory of Auditing HACC202 10
Cost & Management Accounting 1A HACC203 10
Corporate Finance 1 HACC206 10
Investment Analysis HACC205 10
Quantitative Methods HACC207 10
Project Management HACC204 10
Six compulsory courses as follows:
Financial Accounting 2B HACC208 10
Research Methods and Statistics HRCU 201 10
Company Law HACC209 10
Tax Law and Practice 1 HACC210 10
Cost & Management Accounting 1B HACC211 10
Financial Reporting HACC 212 10
Human Resource Management HACC 213 10
The Work-Related Learning experience is compulsory. Three courses are covered.
Work-Related Learning Action Research Report HACC 301 16
Work-Related Learning Employer’s Assessment HACC 302 29
Work-Related Learning Academic Supervisor’s Assessment HACC 303 75
Six compulsory courses as follows:
Financial Accounting 3A HACC401 11
Cost and Management Accounting 2A HACC402 11
Tax Law and Practice 2 HACC403 11
Audit Practice and Assurance services HACC404 11
Investment Analysis 2 HACC405 11
  Internal Auditing HACC406 11
Public Sector Finance HACC407 11
Financial Planning and Control HACC409 11
Four compulsory courses plus one elective course as follows:
Financial Accounting 3B HACC410 11
Cost and Management Accounting 2B HACC411 11
Financial Statements Analysis HACC412 11
Corporate Governance & Business Ethics HACC413 11
Dissertation HACC420 22
Public Finance Management Systems HACC414 11
Public Sector Accounting HACC415 11