Financial Accounting

20 hand
25 book
HANDBOOK FOR 2025

FACULTY of
ACCOUNTING AND
INFORMATICS

DEPARTMENT OF
FINANCIAL ACCOUNTING

PROGRAMMES
Diploma in Accounting
Diploma in Accounting (ECP) (4yrs)
Advanced Diploma in Accounting
Postgraduate Diploma in Accounting
Master of Accounting
Doctor of Philosophy in Accounting
FACULTY VISION
Globally recognized for excellence.

FACULTY MISSION
“Developing Adaptive and Transformative Leaders for a Smart Society”
through:
• Excellence in Learning, Teaching and Assessment
• Relevant Research and Creative Innovation
• Entrepreneurship and Collaboration

FACULTY VALUES
Fairness
We treat people equitably with respect. Our decisions are impartial. We embrace
diversity and inclusion.

Accountability
We accept responsibility for activities, decisions, actions and disclose outcomes in a
transparent way.

Integrity
We enhance our reputation with consistent trustworthy conduct.
DEPARTMENTAL VISION
A preferred provider of progressive financial leaders.

DEPARTMENTAL MISSION
“Making financial accounting count” by
Providing real world accounting education, scholarship and entrepreneurship

DEPARTMENTAL VALUES

Integrity
(To act ethically and with honesty.)

Transparency
(To conduct ourselves with openness. To collaborate, cooperate and make collective
decisions.)

Accountability
(To accept responsibilities for our actions.)

Professionalism
(To comply with regulatory frameworks. To develop professional expertise. To promote
good work ethic.)

Think. Act. Account.

What is a University of Technology?

A university of Technology is characterized by being research informed than research
driven where the focus is on strategic and applied research that can be translated into
professional practice. Furthermore, research output is commercialized thus providing
a source of income for the institution. Learning programmes, in which the emphasis on
technological capability is as important as cognitive skills, are developed around
graduate profiles as defined by industry and the professions.
CONTENTS
Page

1. CONTACT DETAILS 1

2. STAFFING 2

3. PROGRAMMES OFFERED BY THE DEPARTMENT 3

4. PROGRAMME INFORMATION AND RULES FOR ENTRANCE

REQUIREMENTS 5

5. PROGRAMME STRUCTURE 9

6. REGISTRATION AND RE-REGISTRATION RULES 19

7. MODULE CONTENT 22

IMPORTANT NOTICE
The departmental rules in this handbook must be read in conjunction with the
University’s General Rules included in the Student Handbook.
The University reserves the right to change the contents without prior notice.

NOTE TO ALL REGISTERED STUDENTS

Your registration is in accordance with all current rules of the Institution. If, for
whatever reason, you do not register consecutively for every year of your programme,
your existing registration contract with the Institution will cease. Your re-registration
anytime thereafter will be at the discretion of the Institution and, if permitted, will be
in accordance with the rules applicable at that time.
1. CONTACT DETAILS

All Departmental queries to:

Secretary: Mr M Mthembu
Tel No: 031 373 5621
Fax No: 031 373 5624
Email: [email protected]
Location of Department: Ritson Campus, Block C, Second Floor, East Wing

All Faculty queries to:

Faculty Assistant: Ms Sinenhlanhla Masinga
Tel No: 031 373 5418
Email: [email protected]

Faculty Officer: Mrs N Singh-Sakichand

Tel: 031 373 5149
Email: [email protected]

Location of Faculty office: East Wing, Hotel School Building,

Ritson Campus

Executive Dean: Professor O Olugbara

Tel No: 031 373 5597
Fax No: 031 373 5593
Executive Dean’s Secretary Ms L Phasha
Email: [email protected]
Location of Executive
Dean’s office: North Wing, Hotel School Building,
Ritson Campus

Deputy Dean: Professor M J Swanepoel

Tel No: 031 373 5634
Email: [email protected]
Location of Deputy
Dean’s office: North Wing, Hotel School Building,
Ritson Campus

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2. STAFFING – NAME AND QUALIFICATION

Position Name Qualification

Head of Department Prof F Marimuthu PhD in Finance (UKZN);
Master of Business Administration (UDW);
B Tech Cost and Management Accounting (MLST);
ND Cost and Management Accounting (MLST).
Senior Lecturer Dr H. Maama PhD in Accounting (UKZN);
Chartered Accountant (Ghana);
Master of Philosophy in Accounting (KNUST);
Master of Business Administration (UEW);
PGDip in Higher Education (DUT);
BSc Accounting (UEW);
HND in Accountancy (SPU)
Lecturers Mr S.S. Abbana Master of Accounting (DUT);
(Alphabetical order) Professional Accountant (SA); Professional Tax
Specialist (SA); B Tech Cost and Management
Accounting (DUT);
ND Financial Accounting (DUT).
Mr C.M. Chonco Master of Accounting Sc. (UNISA);
Chartered Accountant (SA);
Postgraduate Diploma in Financial Planning (Milpark);
Postgraduate Diploma in Accounting Sc.
(CTA)(UNISA); B Com Business Finance, Econ
(UKZN).
Miss K. Joshua Master of Accounting (DUT);
B Tech CMA (DUT);
ND Cost and Management (DUT)
Mr. M.C Jwara Master of Accounting (DUT);
B Tech Cost and Management (DUT)
National Diploma in Accounting (DUT)
Ms. N.L. Mgilane Master of Accounting (DUT);
B Tech Cost and Management (DUT)
National Diploma in Accounting (DUT)
Mr S.S. Mkhwanazi Master of Accounting (DUT);
B Tech Tax (DUT); ICSA (CIS).
Dr J.D. Mvunabandi PhD in Accounting sciences (UKZN)
MCom in Accounting Sciences (UKZN)
BCom Hons in Accounting Sciences (National
University of Rwanda)
Mr B.N. Ngcobo Master of Accountancy (UKZN),
Professional Accountant (SA),
Postgraduate Diploma in Financial Accounting (UNISA),
Bachelor of Accounting Science (BCompt) (UNISA),
B Tech: Business Administration (DUT),
ND Office Management and Technology (DUT).
Mr B.T. Ngiba Master of Business Administration (UKZN);
Professional Accountant (SA);
B Tech Tax (NT);
ND Acc. (NT);
ND Project Management, MDP B-BBEE (Wits).

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 Dr A Ramsarghey PhD: Management Sciences – Leadership and
Complexity (DUT); Professional Accountant (SA);
M Com Taxation (UKZN);
B.Accounting (UDW).
Mrs A.A Robinson Master of Accounting (DUT);
B Tech Cost and Management Accounting (DUT);
ND Cost and Management Accounting (DUT); Post
Graduate Certificate in Education
(Accounting)(UNISA).
Mrs S.C Samuel Master of Accounting (DUT);
B Tech Cost and Management Accounting (DUT);
ND Cost and Management Accounting (DUT).
Mr T.S Thango Master of Accounting (DUT);
BTech Cost and Management Accounting (DUT);
National Diploma in Accounting (DUT)
Miss L.T Zulu Master of Accounting (DUT);
B Tech Cost and Management (DUT);
National Diploma in Accounting (DUT).
nGAP lecturer Miss S Nzama Master of Accounting (DUT);
B Tech Cost and Management Accounting (DUT);
ND Cost and Management Accounting (DUT).

ADMINISTRATIVE STAFF
Secretary Mr M Mthembu B Tech: Business Administration (DUT);
ND Office Management and Technology (DUT)

3. PROGRAMMES OFFERED BY THE DEPARTMENT

Programmes offered in this Department, which upon successful completion lead to the
award of the following qualifications:

Qualification Name Qualification SAQA NQF Current Status of SAQA

Code NLRD Level Programme CREDITS
No. offerings

Diploma in Accounting D1ACC1 101909 6 Offered since 2019 380

Diploma in Accounting DIACCF 101909 6 Offered since 2021 380

Extended Curriculum
Programme
Advanced Diploma in ADPAC1 115387 7 Offered since 2021 120
Accounting
Master of Accounting MSAFA1 112957 9 Ongoing 180

Postgraduate Diploma in PGDACC 119818 8 Offered since 2023 120

Accounting
Doctor of Philosophy in DPACC1 119989 10 Offered since 2023 360
Accounting

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 PHASED-OUT PROGRAMMES

Qualification Name Qualification SAQA NQF Last New SAQA

Code NLRD Level Intake
No. CREDITS
ND Accounting NDACC3 72209 6 2018 360

ND Accounting NDACF1 72209 6 2018 360

(Extended Curriculum
Programme)
B.Tech: BTCAD1 72122 7 2019 480
Corporate
Administration

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4. PROGRAMME INFORMATION AND RULES FOR ENTRANCE
REQUIREMENTS

4.1 DIPLOMA IN ACCOUNTING

QUALIFICATION CODE:
DIACC1
The minimum duration for the above programme is three years of full-time
study.

MINIMUM ENTRANCE REQUIREMENTS

NATIONAL SENIOR SENIOR CERTIFICATE NATIONAL CERTIFICATE

CERTIFICATE (NSC) (SC)(PRE 2009) VOCATIONAL (NCV)
(01 January 2009)
NSC DIPLOMA SENIOR CERTIFICATE NCV LEVEL 4
ENTRY
Compulsory NSC Compulsory HG SG Compulsory Mark
Subjects Rating Subjects Subjects
Code
English 3 Mathematics E D At least 50% in 50%
OR THREE
Fundamental
subjects
including English,
English (1st 4
additional)
Mathematics OR 3
Mathematics 5
Literacy OR
Accounting 4 Accounting D C At least 60% in 60%
three
compulsory
vocational
Subjects
And Two 20 3
credit subjects
OR
DUT Accounting Bridging Course. A pass in FOUR subjects of the Accounting Bridging Course
(Meeting the minimum requirements).

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Selection Procedure:
Meeting the minimum entry requirements does not automatically guarantee acceptance. It depends on the
number of applicants and number of places allowed by DUT. A points system is used for admission to
the Department of Financial Accounting. Applicants are selected in order of merit, based on the subject
list above, on a first come first-served basis and may include an interview.
Please Note: Those applicants who meet the minimum requirements but whose overall points
rating could put them at risk could still be placed on the extended curriculum programme as they
would be considered under prepared and at risk of not coping with the demands of the regular
programme. The extended curriculum programme, through a purposeful and structured set of
learning experiences will provide these students with the academic foundations necessary for
them to succeed on the regular programme. This is only offered in at the Durban, Ritson campus.
NB: These gazetted minimum admission requirements are subject to more restrictive
departmental admission requirements, if applicable.

OR

Admission Requirement based upon Work Experience, Age and

Maturity For admission to entry level DIPLOMA and certificate studies:
A person may, subject to such requirements as the Senate may determine, be
admitted to the Institution even if such a person is not in a possession of a
National Senior Certificate, Senior Certificate, or an equivalent certificate,
provided that:
(a) The person shall have reached the age of 23 in the first year of registration and shall
have at least:
 three years’ appropriate work experience; and/or
 capacity for the proposed instructional programme, which shall be
assessed at the discretion of the respective Head of Department by
a Senate approved admission assessment comprising of a DUT
Standardised Assessment Test for Access and Placement (SATAP),
Academic Literacies (AI) & English for Academic Purposes (EAP)
and/or an appropriate subject or programme specific written
assessment designed and marked by the relevant Department; and
(b) The relevant Faculty Board shall be satisfied that the person’s standard of
communication skills, ability to study successfully and/or work experience
are such that the person, in the opinion of the relevant Faculty Board,
should be able to complete the proposed instructional programme
successfully. If required, the communication skills and study skills should
be tested; and
(c) The person’s application for admission in terms of work experience, age and
maturity is approved prior to registration. Applicants intending to gain admission
through work experience, age and maturity must submit their applications at least
four months before commencement of the academic year inclusive of the date of
scheduling writing a requisite eligibility assessment.

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 4.2 DIPLOMA IN ACCOUNTING
EXTENDED CURRICULUM PROGRAMME
QUALIFICATION CODE:
DIACCF
The minimum duration for the above programme is four years of full-time study.
MINIMUM ENTRANCE REQUIREMENTS
In addition to the requirements of the General Rule G7, an applicant must meet the minimum
admission requirements as follows:
Compulsory Subjects NSC SC NCV
Rating HG SG
English home Language (HL) 3 E C A level 4 national certificate
OR 4 D C vocational with the following
English first Additional minimum requirements:
language (FAL)
1. At least 50% in three
fundamental subjects
including English
AND
Mathematics 3 E D 2. At least 60% in three
OR 5 compulsory vocational
Mathematics Literacy subjects

OR
Accounting 4 D C
OR
Pass in Maths or
Accounting with
30 points or
more
AND
Two 20 credit NSC subjects 3
All prospective students that meet the above entry requirements would be ranked according to their
English and Mathematics marks obtained.

Those applicants who have points between 20 to 25, with a NSC, may be placed on the extended
curriculum programme. Those applicants with a senior certificate would need 25 to 29 points to be
placed on the ECP programme.

The extended curriculum programme, through purposeful and structured set of learning experiences,
will provide these students with the academic foundations necessary for them to succeed on the regular
programme.

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4.3 ADVANCED DIPLOMA IN ACCOUNTING
PROGRAMME CODE: ADPAC1
The minimum duration for the programme is one year of full-time study or two years of part-time study.

ENTRANCE REQUIREMENTS
National Diploma OR Diploma in Accounting OR;
Equivalent qualification in a cognate field at NQF level 6

4.4 POSTGRADUATE DIPLOMA IN ACCOUNTING

PROGRAMME CODE: PGDACC
The minimum duration for the programme is one year of full-time study or two years of part-time study.

ENTRANCE REQUIREMENTS
Advanced Diploma in Accounting OR;
Equivalent qualification in a cognate field at NQF level 7

4.5 MASTER OF ACCOUNTING

PROGRAMME CODE: MSAFA1
The minimum duration for the above programme is one year of full-time study.

ENTRANCE REQUIREMENTS
In addition to Rule G24 of the General Rules of the DUT, the following shall apply: The candidate must
have been awarded an Honours Degree (New HEQSF) or Post Graduate Diploma qualification in the field
of either Financial Accounting, Management Accounting, Taxation or Auditing.

An introductory interview with the Head of Department will be required and each application will be
considered on merit.

4.6 DOCTOR OF PHILOSOPHY IN ACCOUNTING

PROGRAMME CODE: DPACC1
The minimum duration for the above programme is two years of full-time study.

ENTRANCE REQUIREMENTS
In addition to Rule G24 of the General Rules of the DUT, the following shall apply: The candidate must
have been awarded a Masters Degree in the field of either Financial Accounting, Management Accounting,
Taxation or Auditing.

An introductory interview with the Head of Department will be required and each application will be
considered on merit.

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 5. PROGRAMME STRUCTURE

5.1 DIPLOMA IN ACCOUNTING (DIACC1)

YEAR ONE – STUDY PERIOD ONE

Core Module Name Module Code NQF SAQA HEMIS Pre-requisite (P) Exam\
(C); level Credits Credits Co-requisite (C) CA
Fundam Exposure (E)
ental (F)
Gen
Edu.
(GE)
SEMESTER 1
C Financial FACA101 5 12 0.093 - E
Accounting 1A

C Cost Accounting 1 CACN101 5 12 0.094 - E

GE Business BFNM101 5 12 0.093 - CA

Fundamentals 1
C Introduction to IMAC101 5 12 0.093 - E
Microeconomics
C Business BCLN101 5 12 0.093 - E
Calculations
SEMESTER 2
C Financial FACB101 5 12 0.093 - E
Accounting 1B
C Business BIFS101 5 12 0.093 - CA
Information
systems 1
C Introduction to IMIC101 5 12 0.093 - E
Macroeconomics

C Commercial Law CLAS101 5 12 0.094 - E

for Accountants 1

GE Cornerstone 101 CSTN101 5 12 0.094 - CA

GE Values in the VWKP101 5 8 0.067 - CA

Workplace

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 YEAR TWO – STUDY PERIOD TWO

Core Module Name Module Code NQF SAQA HEMIS Pre-requisite (P) Exam\
(C); level Credits Credits Co-requisite (C) CA
Fundam Exposure (E)
ental (F)
Gen
Edu.
(GE)
SEMESTER 1
C Cost Accounting CACA201 6 12 0.093 Cost Accounting E
2A 1
Financial
Accounting 1A &
1B (P)
C Commercial Law CMLA201 6 12 0.094 Commercial Law E
for Accountants for Accountants 1
2A (P)
C Financial FACA201 6 12 0.093 Financial E
Accounting 2A Accounting 1A &
IB (P)
C Auditing 2A AUDA201 6 12 0.094 Financial E
Accounting 1A
&1B (P)
GE Business BFNM201 6 12 0.093 Business CA
Fundamentals 2 Fundamentals 1
(P)
SEMESTER 2
C Commercial Law CMLA201 6 12 0.093 Commercial Law E
for Accountants for Accountants 1
2B (P)
C Cost Accounting CACB201 6 12 0.093 Cost Accounting 1 E
2B Financial
Accounting 1A &
1B (P)
C Financial FACB201 6 12 0.093 Financial E
Accounting 2B Accounting 1A &
IB (P)
C Auditing 2B AUDB201 6 12 0.094 Financial E
Accounting 1A &
IB (P)
C Taxation 1 TAXT101 6 12 0.093 Financial E
Accounting 1A &
IB (P)
GE Equality & EQDV101 6 8 0.067 - CA
Diversity

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 YEAR THREE – STUDY PERIOD THREE

Core (C); Module Name Module Code NQF SAQA HEMIS Pre-requisite (P) Exam\
Fundamental level Credits Credits Co-requisite (C) CA
(F) Exposure (E)
Gen Edu.
(GE)
SEMESTER 1
C Business Info BIFS201 6 12 0.1 Business Info E
Systems 2 Systems 1 (P)

C Advanced Law ALAW301 6 12 0.098 Commercial Law E

for Accountants
2A & 2B (P)
C Financial FACA301 7 12 0.093 Financial E
Accounting 3A Accounting 2A &
2B (P)

C Management MACA301 6 12 0.098 Cost Accounting E

Accounting 3A 2A & 2B (P)

C Taxation 2A TAXA201 6 12 0.093 Taxation 1 E

Financial
Accounting 2A &
2B (P)
GE Global GENV101 6 8 0.067 N/A CA
Environment
SEMESTER 2
GE ICT Innovation ITIN101 6 8 0.067 N/A CA
and Emerging
Technologies
C Financial FACB301 7 12 0.093 Financial E
Accounting 3B Accounting 2A &
2B (P)
C Management MACB301 6 12 0.098 Cost Accounting E
Accounting 3B 2A & 2B (P)

C Taxation 2B TAXB201 6 12 0.093 Taxation 1 E

Financial
Accounting 2A &
2B (P)
C Auditing 3 ADTN301 6 12 0.1 Auditing 2A & 2B E
(P)

Total SAQA credits for Graduation is 380.

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5.2 DIPLOMA IN ACCOUNTING EXTENDED CURRICULUM PROGRAMME
(DIACCF)

YEAR ONE – STUDY PERIOD ONE

Core (C); Module Name Module Code NQF SAQA HEMIS Pre-requisite (P) Exam\
Fundame level Credits Credits Co-requisite (C) CA
ntal (F) Exposure (E)
Gen
Edu.
(GE)
SEMESTER 1
C Accounting ACCP101 5 12 0.126 - CA
Professional Practice
1A
C Quantitative Literacy QUAL101 5 8 0.096 - E

C Introduction to ITMA101 5 12 0.093 - E

Microeconomics
Augmented
C Business Calculations BCLN101 5 8 0.067 - E

SEMESTER 2
C Introduction to ITME101 5 12 0.093 - E
Macroeconomics
Augmented
C Commercial Law for CLAS101 5 12 0.083 - E
Accountants 1
C Cost Accounting 1 CAAU101 5 12 0.093 - E
Augmented

C Accounting ACCP102 5 12 0.126 - CA

Professional Practice
1B
GE Cornerstone 101 CSTN101 5 12 0.094 - CA

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 YEAR TWO – STUDY PERIOD TWO

Core (C); Module Name Module Code NQF SAQA HEMIS Pre-requisite (P) Exam\
Fundame level Credits Credits Co-requisite (C) CA
ntal (F) Exposure (E)
Gen
Edu.
(GE)
SEMESTER 1
C Financial FACA101 5 8 0.068 - E
Accounting 1A

GE Business BFNM101 5 8 0.093 - CA

Fundamentals 1
C Cost Accounting CAAU201 6 12 0.093 Cost E
2A Augmented Accounting 1
Augmented (P)
C Commercial Law CMLA201 6 12 0.083 Commercial E
for Accountants Law for
2A Accountants 1
(P)
SEMESTER 2
C Commercial Law CMLA201 6 12 0.083 Commercial E
for Accountants Law for
2B Accountants 1
(P)
C Business BIFS101 5 8 0.083 - CA
Information
systems 1
C Financial FACB101 5 8 0.068 - E
Accounting 1B

C Cost Accounting CAAU202 6 12 0.093 Cost E

2B Augmented Accounting 1
Augmented (P)
GE Values in the VWKP101 5 8 0.067 - CA
Workplace

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 YEAR THREE – STUDY PERIOD THREE

Core Module Name Module Code NQF SAQA HEMIS Pre-requisite (P) Exam\
(C); level credits Credits Co-requisite (C) CA
Fundam Exposure (E)
ental (F)
Gen
Edu.
(GE)
SEMESTER 1
C Financial FACA201 6 8 0.068 Financial E
Accounting 2A Accounting 1A &
IB (P)
C Auditing 2A AUDA201 6 12 0.083 Financial E
Accounting 1A
&1B (P)
GE Business BFNM201 6 12 0.093 Business CA
Fundamentals 2 Fundamentals 1
(P)
C Business Info BIFS201 6 12 0.083 Business Info E
Systems 2 Systems 1 (P)
C Advanced Law ALAW301 6 12 0.083 Commercial Law E
for Accountants 1
Commercial Law
for Accountants
2A (P)
SEMESTER 2
C Financial FACB201 6 8 0.068 Financial E
Accounting 2B Accounting 1A &
IB (P)
C Auditing 2B AUDB201 6 12 0.083 Financial E
Accounting 1A &
IB (P)
C Taxation 1 TAXT101 6 12 0.084 Financial E
Accounting 1A &
IB (P)
GE ICT Innovation ITIN101 6 8 0.067 - CA
and Emerging
Technologies
GE Equality & EQDV101 6 8 0.067 - CA
Diversity

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 YEAR FOUR – STUDY PERIOD FOUR

Core (C); Module Name Module NQF SAQA HEMIS Pre-requisite (P) Exam\
Fundamen Code level Credits Credits Co-requisite (C) CA
tal (F) Exposure (E)
Gen Edu.
(GE)
SEMESTER 1
C Financial FACA301 7 12 0.067 Financial E
Accounting 3A Accounting 2A
& 2B (P)

C Management MACA301 6 12 0.083 Cost E

Accounting 3A Accounting 2A
& 2B (P)

C Taxation 2A TAXA201 6 12 0.083 Taxation 1 (P) E

GE Global Environment GENV101 6 8 0.067 N/A CA

SEMESTER 2
C Financial FACB301 7 12 0.068 Financial E
Accounting 3B Accounting 2A
& 2B (P)

C Management MACB301 6 12 0.084 Cost E

Accounting 3B Accounting 2A
& 2B (P)

C Taxation 2B TAXB201 6 12 0.084 Taxation 1 (P) E

C Auditing 3 ADTN301 6 12 0.083 Auditing 2A & E

2B (P)

Total SAQA credits for Graduation is 380.

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 5.3 ADVANCED DIPLOMA IN ACCOUNTING
(ADPAC1)

YEAR ONE – STUDY PERIOD ONE

Core (C); Module Name Module Code NQF SAQA HEMIS Pre-requisite (P) Exam\
Fundamental level Credits Credits Co-requisite (C) CA
(F) Exposure (E)
Gen Edu.
(GE)
SEMESTER 1
C Advanced Financial ADFC701 7 12 0.1 N/A E
Accounting 4A

C Advanced Financial ADFA701 7 12 0.1 N/A E

Accounting 4B

C Advanced Financial ADCF701 7 12 0.1 N/A E

Accounting 4C

C Advanced Financial ADFM702 7 12 0.1 N/A E

Management 2

C Advanced ADTA701 7 12 0.1 N/A E

Taxation

SEMESTER 2
C Advanced Financial ADCD702 7 12 0.1 N/A E
Accounting 4D

C Advanced Financial ADCS702 7 12 0.1 N/A E

accounting for
SME’s
C Advanced Financial ADFM701 7 12 0.1 N/A E
management 1

C Advanced Auditing ADAD702 7 12 0.1 N/A E

C Advanced ADCP702 7 12 0.1 N/A E

Corporate
Practice 1
Total SAQA credits for Graduation is 120.

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 5.4 POSTGRADUATE DIPLOMA IN ACCOUNTING
(PGDACC)
YEAR ONE – STUDY PERIOD ONE

Core (C); Module Module Code NQF SAQA HEMIS Pre-requisite (P) Exam\
Fundamental Name level Credits Credits Co-requisite (C) CA
(F) Exposure (E)
Gen Edu.
(GE)
SEMESTER 1
C Accounting ACRP801 8 12 0.099 - E
Research Project
A
C Applied Auditing APAU801 8 12 0.134 - E

C Applied Financial APFA801 8 12 0.1 - E

Accounting A

C Applied APMA801 8 12 0.1 - E

Management
Accounting
C Applied Taxation APTX801 8 12 0.134 - E
A

SEMESTER 2

C Accounting ACRP802 8 12 0.1 - E

Research
Project B
C Applied APFA802 8 12 0.1 - E
Financial
Accounting B
C Applied APTX802 8 12 0.133 - E
Taxation B

C Applied APFM802 8 12 0.1 - E

Financial
Management
Total SAQA credits for Graduation is 132.

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5.5 MASTER OF ACCOUNTING (MSAFA1)
Module HEQSF
Module Title Code Levels
THESIS (1st Registration) RSFA511 9
THESIS (2nd Registration) RSFA521 9
THESIS (3rd Registration) RSFA531 9

ASSESSMENT METHOD/ INSTRUCTIONAL PROGRAMME

This instructional programme comprises a research project within the discipline
culminating in a dissertation. In their dissertation students must prove that they
understand a par- ticular problem in the industry in which they have done research; are
able to analyse and set it out logically; are able to arrive at logical conclusions or a
diagnosis; and are able to make proposals for the improvement/ the elimination of the
problem. The dissertation must comply with the normal general technical requirements
and rules with regard to scope, quality and layout per Rule G24(3).

5.6 DOCTOR OF PHILOSOPHY IN ACCOUNTING (DPACC1)

Module HEQSF
Module Title Code Levels
THESIS (1st Registration) THAC511 10
THESIS (2nd Registration) THAC512 10
THESIS (3rd Registration) THAC513 10
THESIS (4th Registration) THAC514 10
THESIS (5th Registration) THAC515 10

ASSESSMENT METHOD/ INSTRUCTIONAL PROGRAMME

This instructional programme comprises a research project within the discipline
culminating in a dissertation. In their dissertation students must prove that they
understand a par- ticular problem in the industry in which they have done research; are
able to analyse and set it out logically; are able to arrive at logical conclusions or a
diagnosis; provide original contribution to knowledge and are able to make proposals
for the improvement/ the elimination of the problem. The dissertation must comply
with the normal general technical requirements and rules with regard to scope, quality
and layout per Rule G24(3).

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 6. REGISTRATION AND RE-REGISTRATION RULES

6.1. Registration for all programmes offered by the department:

Students registering for any of the programmes offered by the department are
required to meet the minimum requirements detailed in the departmental rules
in section 4 above.
Registration for Diploma: Accounting; Diploma: Accounting
Extended Curriculum Programme:
6.1.1. NSC and NCV applications received via the Central Applications Office (CAO)
will be scored and ranked according to the points system on the ranking code in
general rule 7.
6.1.2. These programmes are offered on a semester basis and registration takes place
in January only for the whole year. Only students that have been accepted for
the programme are invited for registration.
Registration for Advanced and Post Graduate Diploma:
Accounting
6.1.3. Students wishing to apply for these programmes are required to apply onlineor
via the department by the end of October of the year preceding their intended
registration.
6.1.4. These programmes are offered on a semester basis and registration takes place
in January or February only for the whole year. Only students that have been
accepted for the programme are invited for registration.
Registration for Master of Accounting and PhD of Accounting
6.1.5. Students wishing to apply for these programmes are required to apply via the
department by the end of October of the year preceding their intended
registration.
6.1.6. These programmes are offered on an annual basis and registration takes placefrom
January. Only students that have been accepted for the programme areinvited for
registration.

6.2. Changing from an old programme to a new programme:

6.2.1. The following programmes are being phased out:
6.2.1.1. National Diploma: Accounting
6.2.1.2. National Diploma: Accounting (ECP)
6.2.1.3. Bachelor of Technology: Corporate Administration
6.2.2. Students who have not completed the outstanding modules in terms of the phase
out plan for the respective programme, will be required to either transfer to the
new programme, or must complete the outstanding modules elsewhere and may
apply for exemption, subject to the provisions of the general rules.
6.2.3. Students transferring from the incomplete old programme to the new programme,
on application, be granted credit for modules passed towards the new qualification.
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6.3. Exemptions and Transfers:
Students will be able to carry credits from the old programmes to the new
programme within a four-year period. Refer to General rules G8 and G9.

6.4. Work done during the semester/ year:

6.4.1. Semester marks shall be determined in accordance with the requirements as
indicated in the student guides. For details of assessment, refer to the study guide
pertaining to each module. Failure to meet these requirements will disqualify a
student from writing the final examination in the modules concerned.
6.4.2. Notwithstanding Rule G12 a semester mark obtained for any module is valid only
for the main examination in the semester in which a student is registered plus the
supplementary examination in that module if granted to the student in terms of
Rule G13.
6.4.3. Students must verify course marks before the final examinations are written.
A 40% semester mark is needed to gain entry into the examination of modules that
have a final examination. Continuous assessment modules require a semester mark
of 50%.

6.5. Examinations:
6.5.1. In order to pass an examination, a student must obtain a final mark of 50% in terms
of rule G14. This must be read in conjunction with the study guide for each module
to confirm how the final mark is calculated.
6.5.2. A student may be admitted to a supplementary examination for a module if he/ she
has obtained a final mark of at least 45% in terms of rule G13(2).

6.6. Exclusion rules:

6.6.1. Students who are refused re-admission in terms of the University rules may
motivate, in writing, to the Head of Department to be re-admitted. The Head of
Department may forward a recommendation to the Faculty Board for a decision.
Exclusion rules in terms of the General rules G17, G21, G22, and G23 will be
applied.
6.6.2. Maximum time allowed for completion of qualifications:
6.6.2.1. Diploma – 5 years.
6.6.2.2. Advanced Diploma – 2 years full-time or 4 years part-time.
6.6.2.3. Postgraduate Diploma – 2 years full-time or 4 years part-time.
6.6.2.4. Master’s degree – 3 years full-time or 6 years part-time.
6.6.2.5. PhD Degree – 4 years full-time or 8 years part-time.
6.6.3. Students who are enrolled for a Diploma and fails more than 50% of the modules
in the first semester, will not be permitted to re-register for this qualification.
Students have the right to appeal this decision via the Students Appeals
Committee.
6.6.4. In addition to rule G16, students should pass the specified pre-requisite modules
(as per the programme structure) in order to progress to the next level of study.
6.6.5. In addition to rules G14, G16, G17 and G21B(3) the following is applicable for
the Diploma in Accounting i.e.:
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6.6.5.1. At the end of year 1, a minimum of 84 credits must be obtained.
6.6.5.2. At the end of year 2, a minimum of 204 credits must be obtained.
6.6.5.3. At the end of year 3, a minimum of 324 credits must be obtained.
6.6.5.4. At the end of year 4, a minimum of 380 credits must be obtained.
6.6.6. Students who are enrolled for the first year of study for a Master of Accounting
degree must complete their proposal within the first year of registration in order to
be re- admitted for further studies.
6.6.7. In calculating the time taken to complete a qualification, the periods of in- complete
study at another institution/ programme / department will be taken into
consideration.
6.6.8. Students who are enrolled for the Postgraduate Diploma, the following rules are
also applicable, which is; General Rules G 22 B (2) and (3), G 13, G 16, G 17 in
conjunction with General Rule G 22 B(3) are also applicable.
6.6.9. Students who are enrolled for the PhD, the following rules are also applicable,
which is; General Rules G25(2), G25(2)(c), G25(3), G26(4), G6B, G25(2)(b),
G13(1)(k), G13(1)(o), G25(4), G25 and G26.

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 7. MODULE CONTENT

General:
1. The abridged syllabus below is in alphabetical order of the modules per
programme.
2. Students must read this section in conjunction with the relevant student
guides.
3. Refer to the programme structure in section 5 above for the type of
assessment for each module.
4. The duration of each semester is approximately 12 weeks.

7.1 DIPLOMA IN ACCOUNTING (DIACC1)

MODULE MODULE NAMES NQF LEVEL\

CODE SAQA CREDITS
ALAW301 ADVANCED LAW III
NQF: 6
SAQA CREDITS: 12

• Know the legal principles relating to Trusts

• Understand and apply general concepts and provisions regarding Labour
law/Arbitration
• Understand the law relating to immaterial property and marketing
• Define law of carriage of goods and carriage of persons
• Know statutes relating to financial institutions
• Know statutes relating to property transactions

AUDA201 AUDITING 2A
NQF: 6
SAQA CREDITS: 12
• Understand the responsibilities, functions and qualities of the auditor.
• Understand the concepts and principles relevant to the audit.
• Understand the procedures for obtaining audit evidence.

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AUDB201 AUDITING 2B

NQF: 6 SAQA CREDITS:12

• Understand the framework for internal control and internal control

evaluation.
• Understand the framework for internal audit.
• Awareness of the process of reporting audit findings.
• Preparation of Audit working papers
• Plan and conduct an Audit
• Perform pre-engagement activities
• Audit of business cycles (Field work)
• Identify and evaluate controls in the Computer Information Systems
environment

ADTN301 AUDITING III

NQF: 6 SAQA CREDITS: 12

• Preparation of Audit working papers

• Plan and conduct an Audit
• Perform pre-engagement activities
• Audit of business cycles (Field work)
• Identify and evaluate controls in the Computer Information Systems
environment

BCLN101 BUSINESS CALCULATIONS

NQF: 5 SAQA CREDITS: 8

• Basic mathematical calculations.

• Basic concepts in statistics.
• Data collection, presentation and analysis.
• Sampling methods and statistical analysis.

BFNM101 BUSINESS FUNDAMENTALS 1

NQF: 5 SAQA CREDITS: 8

• Efficiently manage key aspects of academic life.
• Basic business communication, written and verbal.
• Information literacy.
• Basic business finance.
• Critical citizenry in a business environment.

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BFNM201 BUSINESS FUNDAMENTALS 2

NQF: 6 SAQA CREDITS:12

• Introduction to research methodology.

• Environmental considerations.
• Business communications.
• Technology and society.

BIFS101 BUSINESS INFORMATION SYSTEMS I

NQF: 5 SAQA CREDITS: 8

• Understand the function of the hardware elements and software of the

computer.
• Use the computer as a storage management tool.
• Use the computer as a word-processing tool.
• Use the computer as a research and communication tool.
• Support systems.

BIFS201 BUSINESS INFORMATION SYSTEMS II

NQF: 6 SAQA CREDITS:12

• Communications and Networks

• Computer Security and Safety, Ethics, and Privacy
• Database Management
• Enterprise Computing
• Information System Development and Programming Languages
• Virtual reality, radio frequency, biometrics, nanotechnology, artificial
intelligence, wireless technologies, grid and cloud computing.
• Ethical issues, intellectual property principles, privacy issues, green
computing and security threats.

CLAS101 COMMERCIAL LAW 1 / 101

NQF: 5 SAQA CREDITS: 12

• Introduction to the study of South African law.

• General principles governing the law of contract.
• Contract of Sale.
• Contract of Agency.
• Introduction to the Law of Delict and Unjustified Enrichment.

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CMLA201 COMMERCIAL LAW 2 (M1)

NQF: 6 SAQA CREDITS: 12

• Contract of lease.
• Law relating to payment, negotiable instruments, EFT and e-commerce.
• Law of insurance.
• Law of security.
• The National Credit Act 34 of 2005.
• The Consumer Protection Act 68 of 2008.
• The Basic Conditions of Employment Act 75 of 1997.
• The Occupational Health and Safety Act 85 of 1993.
• Intellectual property rights.

CMLA202 COMMERCIAL LAW 2 (M2)

NQF: 6 SAQA CREDITS:12

• Characteristics of sole traders, partnerships, and types of companies.

• Common and statutory law regarding companies.
• Registration of companies, meetings, shareholders, directors and other
obligations in terms of company law.

CSTN101 CORNERSTONE 101

NQF: 5 SAQA CREDITS:12

• Exploring different disciplinary perspectives, i.e.: environmental,

historical, and sociological.
• Ethics, diversity and critical citizenry, with specific focus on gender.
• Examine implications of the role of a student and that of a citizen.

FACA101 FINANCIAL ACCOUNTING 1 (M1)

NQF: 5 SAQA CREDITS: 12

• Basics of financial accounting, capturing and processing of transactions.

• Bank Reconciliations.
• Adjusting and closing processes.
• Reporting on trading and manufacturing entities.

FACB101 FINANCIAL ACCOUNTING 1 (M2)

NQF: 5 SAQA CREDITS:12

• Accounting for assets, liabilities and equity.

• Presenting financial statements.
• Accounting for companies, partnerships and close corporations
• Financial statements of a close corporation.

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FACA201 FINANCIAL ACCOUNTING II (M1)

NQF: 6 SAQA CREDITS:12

• Accounting framework.
• Presentation of financial statements.
• Inventories, share capital and intangible assets.
• Provisions, contingent liabilities, and events after reporting period.

FACB201 FINANCIAL ACCOUNTING II (M2)

NQF: 6 SAQA CREDITS:12

• Foreign exchange transactions.

• Impairment of assets.
• Statement of cash flows.
• Presentation of financial statements.

FACA301 FINANCIAL ACCOUNTING 3 (M1)

NQF: 7 SAQA CREDITS:12

• Accounting framework.
• Statement of cash flows.
• Presentation of financial statements.
• Earnings per share and leases.

FACB301 FINANCIAL ACCOUNTING 3 (M2)

NQF: 7 SAQA CREDITS:12

• Analysis and interpretation of financial statements.

• Group financial statements.
• Valuations.
• Reconstructions and liquidations.
MACA301 MANAGEMENT ACCOUNTING 3A

NQF: 6 SAQA CREDITS:12

Explain, calculate, prepare and evaluate fixed and flexible operational and cash
budgets
Prepare budget reports reflecting actual against budget
Discuss the use of budget reports to evaluate performance
Explain the behavioral implications of planning and budgeting
Explain the use of IT in the budget process
Analyze, calculate and interpret operational variances
Prepare reports using a range of benchmarks and evaluate the results
Explain the behavioral implications of standard costing
Explain, calculate, apply and compare different group incentive schemes
Discuss and apply the use of advanced stock control methods
Use activity based costing in cost determination

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MACB301 MANAGEMENT ACCOUNTING 3B
NQF: 6 SAQA CREDITS:12

Measuring relevant costs for decision-making

Apply and evaluate short-term decision-making techniques
Apply and discuss the experience and learning curve
Apply and discuss the linear programming model
Explain and apply the use of decision trees
Explain and apply the use of network analysis and PERT analysis
Explain the capital budgeting process
Evaluate projects using investment appraisal techniques, including, under
conditions of capital rationing
Evaluate alternative investment appraisal techniques
Explain the relevance of qualitative factors
Prepare project cash flows that take account of taxations and inflation
Evaluate mutually exclusive projects with unequal lives

IMAC101 PRINCIPLES OF MICROECONOMICS / INTRODUCTION TO

MICROECONOMICS

NQF: 5 SAQA CREDITS:12

• Introductory concepts.
• Circular flow of economic activity in a two-sector model.
• The goods and labour market.
• Elasticity.
• Production and costs.
• Market structures, i.e.: perfect competition and monopoly.
IMIC101 PRINCIPLES OF MACROECONOMICS / INTRODUCTION TO
MACROECONOMICS

NQF: 5 SAQA CREDITS:12

• The circular flow model of the macro-economy.

• Macroeconomic objectives, their measurement and the Keynesian
Model of the macro economy.
• The role of money, financial institutions, South African Reserve Bank,
demand for money, and money creation process.
• Monetary policy and monetary policy framework in South Africa.
• Fiscal Policy and the South African budget.
• International trade, exchange rates, balance of payments and related
policies.

TAXT101 TAXATION 1 / PRINCIPLES OF TAXATION 201

NQF: 6 SAQA CREDITS:12

• Income tax and capital gains tax for individuals.

• Gross and exempt income.
• General deductions.
• Fringe benefits.
• Capital gains tax.
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TAXA201 TAXATION 2 (M1)

NQF: 6 SAQA CREDITS:12

• General and special deductions, capital allowances, trading stock, and

assessed losses from the Income Tax Act.
• Companies and partnerships.

TAXB201 TAXATION 2 (M2)

NQF: 8 SAQA CREDITS:16

• Value Added Tax (VAT).

• Capital Gains Tax for companies.
• Turnover tax, and small business corporations.
• Tax avoidance.
• Administrative procedures.

•
VWKP101 VALUES IN THE WORKPLACE

NQF: 5 SAQA CREDITS:8

• Personal values and how it intersects with the values in the work
place.
• Social responsibility, i.e.: ethics, and diversity.
• Personal development and work place adaptability.

QUAL101 QUANTITATIVE LITERACY

NQF: 5 SAQA CREDITS: 8

• Mathematical operations and calculations.

• Discount and commissions.
• Interest calculations.
• Constructing and analysing graphs.
• Descriptive statistics.

ACCP 101 ACCOUNTING PROFESSIONAL PRACTICE

AND NQF: 5 SAQA CREDITS: 12
ACCP102
• Literacy practices of Financial Accounting.
• Concepts of Financial Accounting
• Critical reflection.

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7.2 ADVANCED DIPLOMA IN ACCOUNTING (ADPAC1)

ADAD Advanced Auditing

702
NQF: 7 SAQA CREDITS:12

• Managing an Audit Function

• Concepts of Business Processes and Risks
• Impact of Information Technology Risks and Controls
• The Audit Process
• Audit Reporting

ADCP Advanced Corporate Practice 1

702
NQF: 7 SAQA CREDITS:12

The core syllabus of the module is the integrated study of the

Company’s Act No 71 of 2008 relating to the following broad areas:
• Overview of the company concept
• Incorporation of a company including the memorandum and articles of
association
• Capacity of a company
• Promoter, offer of shares and prospectus
• Shareholding and membership, voting rights, office holders, directors,
board of directors
• General meetings and other meetings
• Re-organisations, liquidations, judicial managements
• Financial Statements

ADFC Advanced Financial Accounting 4A

701
NQF: 7 SAQA CREDITS:12

The core syllabus of the module is the integrated study of the IAS
statements relating to the following broad areas:
• Accounting Framework
• Presentation of Financial Statements
• Taxation
• Earnings per share
• Analysis and interpretation of financial statements
• Investment Property

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ADFA Advanced Financial Accounting 4B
701
NQF: 7 SAQA CREDITS:12

The core syllabus of the module is the integrated study of the IAS
statements relating to the following broad areas:
• Segment operations
• Employee benefits
• Financial instruments
• Foreign exchange contracts

ADCF Advanced Financial Accounting 4C

701
NQF: 7 SAQA CREDITS:12

The core syllabus of the module is the integrated study of the IAS
statements relating to the following broad areas:
• Accounting policies, accounting estimates and errors
• Accounting policies and the effects of changes in accounting policies:
Overview, choice and development
• Changes in accounting policies and disclosure requirements
• Changes in accounting estimates: overview, adjustment and disclosure
• Correction of errors: overview, adjustment and disclosure
• Government grants with the differentiation between grants related to
future expenses, grants related to assets, grants related to loan as a
package.
• Borrowing costs: Expensing, capitalisation, deferred tax and disclosure.
• Interim reporting: Applicability of IAS 34 and reporting requirements
thereof.
• Non- current assets held for sale and discontinued operations:
Applicability of IFRS 5 and reporting requirements thereof.

ADCD Advanced Financial Accounting 4D

702
NQF: 7 SAQA CREDITS:12

The core syllabus of the module is the integrated study of the IAS
statements relating to the following broad areas:
• Business combinations
• Consolidations: Group accounts
• Associates
• Joint Ventures
• Consolidated Cash Flow Statements

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ADCS Advanced Financial Accounting for SME’s
702
NQF: 7 SAQA CREDITS:12

The core syllabus of the module is the integrated study of the IAS
statements relating to the following broad areas:
• Overview, Concepts and Pervasive principles
• Financial statement presentation
• Consolidated and Separate Financial statements for SME’s
• Transition to the IFRS for SME’s

ADFM Advanced Financial Management 1

701
NQF: 7 SAQA CREDITS:12

The learning outcomes are covered in the core syllabus of the module
under the following broad topics:
• Strategic Management
• Environmental Analysis
• Supply Chain Management
• SWOT Analysis
• Organizational Management
• Performance Measurement

ADFM Advanced Financial Management 2

702
NQF: 7 SAQA CREDITS:12

• Introduction/overview to Financial Management

• Time value of money
• Valuation of bonds and shares
• Risk and Return
• Analysis and Interpretation of Financial statements

ADTA Advanced Taxation

701
NQF: 7 SAQA CREDITS:12

• Donations Tax
• Deceased Estates
• Insolvent Estates,
• Composition & Deceased Insolvent Estates
• Taxation of Trusts

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7.3 POSTGRADUATE DIPLOMA IN ACCOUNTING (PGDACC)

APAU801 Applied Auditing

NQF: 8 SAQA CREDITS:16

• Pre-engagement activities
• Audit Planning
• Statutory Acts and Regulatory Authorities:
o The Companies Act
o Auditing Profession Act
o Code of Professional Conduct
o King IV Report on Corporate Governance for South Africa
• The Audit Process:
o Fraud relative to Risk Management
o Materiality
• Principles of Auditing: Internal Control
• Computer Auditing:
o General and application controls
o CAAT Techniques
• Audit Reporting

•
APFA801 Applied Financial Accounting A

NQF: 8 SAQA CREDITS:16

The module is concerned with the application of IFRS as relevant to the

following topics:
• Conceptual Framework
• Presentation of Financial Statements
• Inventories
• Income Tax
• Change in Accounting Policy, Estimates and Errors
• Financial Instruments
• Earnings per share

APFA802 Applied Financial Accounting B

NQF: 8 SAQA CREDITS:16

The module is concerned with the application of IFRS as relevant to the

following topics:
• Intangible Assets
• Impairment
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 • Revenue
• Government grants and government assistance
• Employee Benefits
• Leases
• Events After Reporting Date
• Provisions and Contingent Liabilities and Assets

APFA Applied Financial Management

802
NQF: 8 SAQA CREDITS:16

• Role of senior financial adviser in the multinational organisation:

o The role and responsibility of senior financial executive/advisor
o Financial strategy formulation
o Ethical and governance issues
o Management of international trade and finance.
• Financial Management environment
o The economic environment for business
o The nature and role of financial markets and institutions
o The nature and role of money market
• Acquisitions and mergers
o Acquisitions and mergers versus other growth strategies
o Valuation for acquisitions and mergers
o Regulatory framework and processes
o Financing acquisitions and mergers
• Corporate reconstruction and re-organisation
o Financial reconstruction
o Business re-organisation
• Treasury and advanced risk management techniques
o The role of the treasury function in multinationals
o The use of financial derivatives to hedge against interest rate risk

APMA Applied Management Accounting

801
NQF: 8 SAQA CREDITS:16

• Measuring Relevant Cost & Revenues for Decision making

o Distinguish between relevant & irrelevant cost & revenues for
decision making.
• Theory of constraints and the concept of Synchronous manufacturing
o Outline the theory constraint and apply throughput accordingly.
• Risk and Uncertainty
o Apply techniques for accounting for risk and uncertainty as an
assessment criterion in decision making.
• Operational control and performance measurement
o Broadly discuss the four different types of responsibility centres.
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 Prepare performance reports.
o Discuss non-financial measures as an aid to operational control.
• Divisional performance Evaluation
o Distinguish between functional and divisionalised structures. Explain the
advantages, disadvantages and prerequisites of four successful
divisionalisation.
o Distinguish between return on investment and residual income.
• Transfer Pricing
o Describe the objectives of a sound transfer pricing system. Identify and
describe the five different transfer pricing methods.
o Describe the additional factors to be considered when setting transfer
prices.

ACPR Accounting Research Project

801 &
NQF: 8 SAQA CREDITS:16
802
The core curriculum of the module is an integration of accounting discipline
into research methodology linked to the following broad areas:
• Introduction to research;
• Discussion on what is a research proposal;
Steps in designing a research proposal;
• Structure of the research proposal contents:
o Abstract (Executive summary);
o Field of research (accounting discipline) and provisional title;
o Context of research (Focus area/rationale/significance of the study);
o Research problem/ research aim and objectives/research
questions;
o Literature review (Theories, theoretical framework);
o Research design;
o Research methods considerations;
o Data analysis techniques;
o Delimiters of the study;
o Referencing.

APTX Applied Taxation A

801
NQF: 8 SAQA CREDITS:16

The module is concerned with the application of South African Income Tax
Act, as relevant to the following topics:
• Interpretation and application of legislation (Case law, Donations tax and
VAT)
• Gross income and special inclusions
• Exempt income
• Residence
• Non-residents (including withholding taxes)
• Double tax agreements
• Capital gains tax
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 • General deduction formula (section 11(a) read with section 23), special
deductions and assessed losses
• Capital allowances and recoupments
• Trading stock

APTX Applied Taxation B

802
NQF: 8 SAQA CREDITS:16

The module is concerned with the application of South African Income

Tax Act, as relevant to the following topics:
• Miscellaneous topics, e.g. foreign exchange, financial instruments, transfer
pricing etc.
• Companies and close corporations
• Dividends tax
• Corporate rules
• Trusts
• Individuals
• Fringe benefits
• Retirement benefits
• Employees’ tax and provisional tax
• Estate duty
• Tax Administration Act
• Tax Avoidance
• Tax and estate planning

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7.4 MASTER OF ACCOUNTING (MSAFA1)

RESEARCH PROJECT & DISSERTATION

• A research project within the discipline culminating in a dissertation.
• In their dissertation students must prove that they:
o understand a particular problem in the industry in which they have done re- search,
o are able to analyse and set it out logically,
o are able to arrive at logical conclusions or a diagnosis, and
o are able to make proposals for the improvement/ the elimination of the prob- lem.

7.5 DOCTOR OF PHILOSOPHY IN ACCOUNTING (DPACC1)

RESEARCH PROJECT & DISSERTATION

• A research project within the discipline culminating in a dissertation.
• In their dissertation students must prove that they:
o understand a particular problem in the industry in which they have done re- search,
o are able to analyse and set it out logically,
o are able to arrive at logical conclusions or a diagnosis, and
o are able to make proposals for the improvement/ the elimination of the prob- lem.

E&OE

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