Accounting Foundations (formerly BCTA)

BENEFITS OF THE BRIDGING PROGRAMME IN THE THEORY OF ACCOUNTING (BCTA)

The Bridging Programme in the Theory of Accounting (BCTA) offers several benefits to individuals aiming to pursue a career in accounting. Some of the key advantages include:

1. Entry to CAA CTA Program: The BCTA serves as the initial step toward meeting the minimum entry requirements for the Chartered Accountants Academy (CAA) Certificate in Theory of Accounting (CTA) program.
2. Academic Foundation: The program provides students with a solid academic basis in accounting, financial management, taxation, and auditing. This foundation is crucial for success in the CTA programs where the BCTA is above 80%.
3. Preparation for CAA-CTA: BCTA is designed to prepare students for the challenges of the CAA-CTA program and ensures that the BCTA learners professionals possess high proficiency levels in professional values, attitudes, and acumen enabling them to effectively address the demands and needs of the CTA program.
4. Focused Curriculum: The curriculum is specifically tailored for the CAA CTA program, offering a targeted and relevant educational experience. Students receive instruction in areas directly applicable to the upcoming CTA program.
5. AGA Designation: Completion of the BCTA program enhances career prospects by providing a recognized ICAZ AGA qualification.  Individuals with the AGA (Associate General Accountant) designation play pivotal professional roles across diverse industries and sectors of the economy. Professionals holding this designation have typically completed the BCTA assessment through the Institute of Chartered Accountants of Zimbabwe (ICAZ).
6. Flexible Duration: The program spans one academic year, allowing students to choose a start date that aligns with their preferences and schedules, providing flexibility in academic planning.

Who has been enrolling for BCTA so far?

Students predominantly originate from the Faculty of Commerce, with a significant portion of clients already engaged in professional work, bringing valuable work experience to the course. While the program welcomes individuals with work commitments, it is essential to note that the design is not exclusively tailored for those with employment backgrounds. There is an increasing trend of students enrolling directly from university, broadening the program’s appeal to a diverse range of participants. Consequently, it is accurate to assert that the Bridging Programme in the Theory of Accounting (BCTA) caters to anyone from the Faculty of Commerce. Furthermore, the program has successfully attracted participants with degrees in various disciplines such as Banking & Finance, Marketing, Business Management, and Economics, among others.

Program duration

The BCTA program spans over one academic year, commencing either from January to November or from July to May. This flexible duration allows students to choose the academic calendar that aligns with their preferences and schedules. Whether starting in the first half of the year or the second, the BCTA program provides comprehensive coverage and preparation for the subsequent steps in the academic journey, particularly for those aiming to pursue the CAA Certificate in Theory of Accounting (CTA).

1. January 2024 – November 2024
2. July 2024- May 2025.

Program Structure

The Bridging Programme in the Theory of Accounting (BCTA) adopts a blended learning approach, combining online lectures with physical contact sessions. The schedule for the lecture delivery:

• Mode of Learning: Blended Learning (Combination of Online and Physical Contact Sessions)
• Frequency: Two online lectures and two physical contact sessions per semester per module.
• Schedule for Physical Contact Sessions:
  • Days: Selected weekends
  • Duration: 8:30 am to 3:30 pm
  • Modules: Three modules per day
  • Lecture Duration: Two hours per module

This approach allows for a flexible learning experience, combining the convenience of online lectures with the benefits of face-to-face interaction during physical contact sessions. The selected weekends provide dedicated time for in-person engagement, and the schedule is structured to cover three modules per day in two-hour sessions, ensuring comprehensive coverage of the BCTA curriculum.

What does Passing BCTA Entail

Passing the Bridging Programme in the Theory of Accounting (BCTA) provides the opportunity to register for further studies within the Chartered Accountants Academy (CAA) Certificate in Theory of Accounting (CTA) program. The available options based on performance:

1. Qualification for CTA Level 1 or CTA Full-Time: Successful completion of BCTA qualifies one to register for either CTA Level 1 or the CTA Full-Time program. This serves as the next step in the academic journey toward becoming a Chartered Accountant.
2. Exemption from CTA Level 1: If one passes the BCTA with a minimum mark of 70% across all modules, they may be exempted from CTA Level 1. This outstanding achievement allows them to skip CTA Level 1 and directly proceed to CTA Level 2, effectively reducing the number of study years required to complete the CAA CTA program.

This exemption recognises your advanced understanding of the foundational concepts covered in BCTA, enabling to progress more swiftly through the CAA curriculum. Students are encouraged to refer to the specific academic policies and guidelines provided by Chartered Accountants Academy for detailed information on exemptions, eligibility criteria, and program progression.

Program duration

The BCTA program spans over one academic year, commencing either from January to November or from July to May. This flexible duration allows students to choose the academic calendar that aligns with their preferences and schedules. Whether starting in the first half of the year or the second, the BCTA program provides comprehensive coverage and preparation for the subsequent steps in the academic journey, particularly for those aiming to pursue the CAA Certificate in Theory of Accounting (CTA).

1. January 2024 – November 2024
2. July 2024- May 2025.

Program Structure

The Bridging Programme in the Theory of Accounting (BCTA) adopts a blended learning approach, combining online lectures with physical contact sessions. The schedule for the lecture delivery:

• Mode of Learning: Blended Learning (Combination of Online and Physical Contact Sessions)
• Frequency: Two online lectures and two physical contact sessions per semester per module.
• Schedule for Physical Contact Sessions:
  • Days: Selected weekends
  • Duration: 8:30 am to 3:30 pm
  • Modules: Three modules per day
  • Lecture Duration: Two hours per module

This approach allows for a flexible learning experience, combining the convenience of online lectures with the benefits of face-to-face interaction during physical contact sessions. The selected weekends provide dedicated time for in-person engagement, and the schedule is structured to cover three modules per day in two-hour sessions, ensuring comprehensive coverage of the BCTA curriculum.

What does Passing BCTA Entail

Passing the Bridging Programme in the Theory of Accounting (BCTA) provides the opportunity to register for further studies within the Chartered Accountants Academy (CAA) Certificate in Theory of Accounting (CTA) program. The available options based on performance:

1. Qualification for CTA Level 1 or CTA Full-Time: Successful completion of BCTA qualifies one to register for either CTA Level 1 or the CTA Full-Time program. This serves as the next step in the academic journey toward becoming a Chartered Accountant.
2. Exemption from CTA Level 1: If one passes the BCTA with a minimum mark of 70% across all modules, they may be exempted from CTA Level 1. This outstanding achievement allows them to skip CTA Level 1 and directly proceed to CTA Level 2, effectively reducing the number of study years required to complete the CAA CTA program.

This exemption recognises your advanced understanding of the foundational concepts covered in BCTA, enabling to progress more swiftly through the CAA curriculum. Students are encouraged to refer to the specific academic policies and guidelines provided by Chartered Accountants Academy for detailed information on exemptions, eligibility criteria, and program progression.

BCTA Modules Top of Form

The BCTA program has twelve modules, and you can enroll for a maximum of 6 modules and a minimum of 4 modules in any semester.

First semester modules

• Governance and control
• Ethics
• Corporate Finance
• Introduction to IFRS
• Financial Accounting
• Vat mechanics

Second-semester modules

• Advanced Auditing
• Investment analysis
• Management Accounting and Decision making
• Advanced Financial Reporting.
• Business Law
• Corporate and individual Tax

Progression from First semester to Second-semester modules

In the first semester of the program, certain modules are prerequisites for subsequent modules in the second semester. This means that successful completion of specific modules in the first semester is a requirement for enrollment in certain modules offered in the second semester. This structured approach ensures that students build a foundational understanding of essential concepts before progressing to more advanced coursework. It also promotes a cohesive and logical learning path throughout the Bridging Programme in the Theory of Accounting (BCTA). Students are advised to pay careful attention to these prerequisites to ensure a smooth and progressive learning experience throughout the program.

Fees Structure

The fees structure for 2024 for each module is USD 160. We offer a flexible payment plan with a 60% initial deposit, and the remaining balance can be paid within 2 months.

What it covers

• Exam fee: (You don’t have to pay an additional exam fee to when writing exams)
• Tuition fee
• Learning Material (Course Modules and Question Banks)
• Campus Wi-Fi
• Study facility through use of our campus library
• Study Coaching by an experienced international study coach
• Additional support: our lectures give additional support through consults; students can book for online consults where they have a chance to go one on one with lectures explaining to them on complex concepts.
• All extra-curricular activities

Entry requirements

An accounting degree older than 5 years or a business-related degree from the faculty of commerce.

Who is eligible?

1. Educational Background:

Candidates should have a relevant educational background, such as a bachelor’s degree in accounting or a related field. The BCTA may be designed for individuals who need to bridge to the CAA CTA program.

1. Intent to Pursue CAA CTA Program:

The primary purpose of the BCTA is to prepare students for the Chartered Accountants Academy (CAA) Certificate in Theory of Accounting (CTA) program. Therefore, eligibility will be linked to a candidate’s intention to pursue the CTA program.

How to apply for the BCTA programs

Enjoy the convenience of applying online for the BCTA programs on the CAA website www.caa.ac.zw and select the “apply now’ tab. Complete and submit the application form online.

• Scanned copies of National Identification.
• Proof of residence.
• Scanned copies of your education certificates and transcripts.
• Application fee for $35.
• You will receive a response to your application in 7 working days.

BCTA Articles

BCTA students have the eligibility to apply for articles of clerkship with ICAZ-accredited training offices. Successful candidates entering into this program typically sign a 4-year contract, engaging in practical training and professional development under the guidance of an ICAZ-accredited training office. This practical experience is a crucial component of the journey toward becoming a Chartered Accountant, providing students with real-world exposure to accounting practices and ensuring they meet the necessary work experience requirements.

BCTA Certification

The Bridging Programme in the Theory of Accounting (BCTA) does not typically lead to a standalone certification, as its primary purpose is to prepare students for advanced studies in the Chartered Accountants Academy (CAA) Certificate in Theory of Accounting (CTA) program. The BCTA serves as a transitional step, equipping students with the foundational knowledge and skills necessary to succeed in the more comprehensive CTA program. Upon successful completion of the BCTA, students are eligible to enroll in the CTA program, which is the primary certification pathway leading to the qualification of a Chartered Accountant. The CAA CTA program is recognized as the essential stage in achieving professional accreditation.

Students need to view the BCTA as a preparatory phase for more advanced studies and certification rather than a standalone certification in itself. The ultimate goal is to progress through the CAA curriculum and fulfill the requirements for becoming a Chartered Accountant.

Statistics of pass rates

3-year BCTA Passrates

CTA Passrates

ITC Passrates

BCTA Program rules (hyperlink to the student handbooks)