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last modified: 2003/01/30

Auditing

bcompt

 
WHO SHOULD REGISTER FOR THIS DEGREE?
This degree is mainly, but not exclusively, for persons who wish to become Chartered Accountants (SA)/Registered Accountants and Auditors or Associated General Accountants. In order to become an Associated General Accountant a person must complete the BCompt offered by the Department of Auditing and the Department of Accounting. In order to become a Chartered Accountant (SA)/Registered Accountant and Auditor a person must first complete the BCompt offered by the Department of Auditing and the Department of Accounting, followed by the Honours BCompt and additional certificates or diplomas offered by the Department of Applied Accountancy.
 
WHAT CAREER OPPORTUNITIES EXIST?
The BCompt-degree offers a great variety of career opportunities especially in the following areas:
  • It is the first step in becoming a Chartered Accountant(SA)/Registered Accountant and Auditor which will entitle you to practice as a Public Accountant and Auditor for your own account. Information in respect of further requirements to become a Chartered Accountant(SA)/Registered Accountant and Auditor can be obtained from the Public Accountants' and Auditors' Board and The South African Institute of Chartered Accountants.
  • It will enable you to register as an Associated General Accountant or a Commercial and Financial Accountant.
  • It also offers a variety of employment opportunities in the Private and Public sector.
 
WHAT IS THE COURSE CONTENT OF THE DEGREE?
The degree consists of 34 modules structured as follows:
 
FIRST LEVEL SECOND LEVEL THIRD LEVEL
12 Modules 10 Modules 12 Modules
All compulsory:  
  • Introduction to economic and management sciences 1A (INM101-3) & 1B (INM102-4) [2 modules]
  • Accounting concepts, principles and procedures (ACN101-3) 
  • Accounting reporting (ACN102-N) 
  • Accounting systems development and management (DPA101-P)
  • Business Management 1A (MNB101-D) & 1B (MNB102-E) [2 modules]
  • Economics 1A (ECS101-6) & 1B (ECS102-8) [2 modules]
  • Introductory financial mathematics (QMG101-S)
  • Commercial law 1A (CLA101-S) & 1B (CLA102-T) [2 modules]
All compulsory:  
  • Financial accounting for companies and close corporations (ACN102-Q)
  • Partnerships, group statements, financial analysis and the valuation of financial securities (ACN202-R)
  • Cost accounting and control (ACN203-S)
  • The taxation of individuals and companies (TXN201-B)
  • Estates, trusts and insolvencies (TXN202-C)
  • Practical accounting data processing (DPA202-T)
  • Introduction to auditing theory and audit practice (AUE201-L)
  • Introduction to the performing of the audit process (AUE202-M)
  • Commercial law 2A (CLA201-U) & 2B (CLA202-W) [2 modules]
All compulsory:  
  • General accounting reporting (ACN311-V)
  • Distinctive financial reporting (ACN312-W)
  • Specific financial reporting (ACN313-X)
  • Group financial reporting (ACN314-Y)
  • Management accounting techniques as aid in decision making (ACN316-4)
  • Financial planning and control (ACN317-5)
  • Financial analysis and restructuring (ACN318-6)
  • The taxation of business income (TXN311-G)
  • Aspects of internal control of importance to the auditor (AUE201-T)
  • Legal aspects concerning audit practice (AUE322-U)
  • Advanced theory of auditing and the performing of the audit process (AUE323-V)
  • Computer auditing and the use of the computer in performing  the audit process (AUE324-W)
 
WHERE CAN I OBTAIN MORE INFORMATION?
Enquiries about the BCompt-degree must be addressed to:
The Registrar (Academic)
Unisa
PO Box 392
UNISA
0003
Undergraduate student Affairs:
Telephone: (012) 429-4114
Fax: (012) 429- 4150
E-mail: econ@unisa.ac.za

Information in connection with the membership requirements of the The South African Institute of Chartered Accountants can be obtained from:
Postal address:
The South African Institute of Chartered Accountants
PO Box 59875
KENGRAY
2100
Street address:
Integritas
7 Zulberg Close
BRUMA LAKE
Telephone: (011) 622-6655
Fax: (011) 622-3321

Information in connection with the registration requirements with the Public Accountants' and Auditors' Board can be obtained from:
Postal address:
The Public Accountants' and Auditors' Board
PO Box 751595
GARDEN VIEW
2047
Street address:
Maneo Building
7 Ernest Oppenheimer Road
BRUMA
Telephone: (011) 622-8533
Fax: (011) 622-1536 & (011) 622-4025

Information in connection with the membership requirements of the The Institute of Commercial and Financial Accountants of Southern Africa can be obtained from:
The Institute of Commercial and Financial Accountants of Southern Africa
PO Box 1791
HOUGHTON
2041
Telephone: (011)486-0283
Fax: (011) 486-0632 & (011)486-0212


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This page was last  updated May 2002.
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