Diploma in Accounting Sciences

Qualification code: 98200 NQF Exit level: 6 Total credits: 360
Admission requirements:A National Senior Certificate (Diploma endorsement) with an achievement rating of 4 (50 - 59%) or better in the language of learning and teaching, and either Mathematics with a rating of 3 (40 - 49%) or better, or Mathematics Literacy with a rating of 5 (60 - 69%) or better. A student who does not qualify for admission to diploma studies in terms of the above requirements may apply for admission to a higher certificate in Accounting Science. Students with a Higher Certificate in Accounting Sciences will also be admitted to this qualification
Rules:This programme is accredited by the Chartered Institute of Management Accounts (CIMA) for those students who selected Management Accounting as a major. Once succesfully completed, candidates pursuing the CIMA qualification will be exempted from CIMA 's Certifiate in Business Accounting (five papers). Such candidatescould commence with CIMA's operational level, should they wish to progress with their CIMA studies. In addition, CIMA will also issue them with their Certificate in Business Accounting if they successfully complete any one of the fivepapers of their business certificate. Students should note that during the course of their studies they would be required to have access to a computer, printer and the internet.

First level

ModulePre/Co-requisite
Group A. Compulsory
AUE1501 - Introduction to Auditing
BSM1501 - Business Management IA
CLA1503 - Commercial Law 1c
DSC1520 - Quantitative Modelling I
ENN103F - English for Academic Purposes
EUP1501 - Ethical Information and Communication Technologies for Development Solutions
FAC1502 - Financial Accounting Principles, Concepts and Procedures
MAC1501 - Introduction to Management Accounting
SUS1501 - Sustainability and Greed
TAX1501 - Taxation of Salaried Persons

Second level

ModulePre/Co-requisite
Group A. Compulsory
AUE1601 - Legal Aspects in AccountancyPre: CLA1503
AUE2602 - Corporate Governance in AccountancyPre: FAC1502
AUI2601 - Internal Auditing: Theory and PrinciplesPre: FAC1502
BSM1602 - Business Management IBPre: BSM1501
ETP2M1E - Entrepreneurship II (Module I): Entrepreneurship and Entrepreneurial SkillsPre: BSM1501
FAC1601 - Financial Accounting ReportingPre: FAC1502
MAC2601 - Principles of Management AccountingPre: FAC1502
MAC2602 - Principles of Strategy, Risk & Financial Management TechniquesPre: FAC1502
TAX2601 - Principles of TaxationPre: FAC1502

Third level

ModulePre/Co-requisite
Group A. Compulsory
ACN306Y - Management Accounting Techniques As An Aid in Decision-MakingPre:ACN203S
ACN3084 - Financial Analysis, Valuations and RestructuringPre: FAC2602
AUI303C - Advanced Applications in The Internal Audit ProcessPre: AUI2601,AUE202M or AUE2602 & FAC1601,FAC2602
AUI305E - Operational AuditingPre: AUI2601 & FAC1601
BSM2601 - Business Management II (A)Pre: BSM1501
ETP301E - Entrepreneurship IIIA
FAC2601 - Financial Accounting for CompaniesPre: FAC1601
FAC2602 - Selected Accounting Standards and Simple Group StructuresPre: FAC1601
TAX3703 - Taxation of Estates (Offered from 2014)Pre:FAC1601
TAX3704 - Tax Administration (Offered from 2014)Pre: FAC1601 & TAX2601
TXN203D - Taxation of Business IncomePre: FAC1502

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