| Qualification code: 98302 | NQF Exit level: 7 | Total credits: 360 |
| Admission requirements: | A National Senior Certificate (Degree 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 4 (50 - 59%) or better, or Mathematics Literacy with a rating of 6 (70 - 79%) or better. Students who do not qualify in terms of the statutory or additional requirements, may follow Unisa's alternative pathways or apply for admission to either the Diploma in Accounting Sciences or the Higher Certificate in Accounting Sciences. Students with a Diploma in Accounting Sciences will also be admitted to this qualification. |
| Rules: | 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
Second level
| Module | Pre/Co-requisite |
| Group A. Compulsory | |
| AIN2601 - Practical Accounting Data Processing | Pre: FAC1502 & (AIN1501 or INF1505) |
| AUE2601 - Auditing Theory and Practice | Pre: FAC1502 & AUE1601 |
| AUE2602 - Corporate Governance in Accountancy | Pre: FAC1502 |
| ECS1601 - Economics IB | Pre: ECS1501 |
| FAC2601 - Financial Accounting for Companies | Pre: FAC1601 |
| FAC2602 - Selected Accounting Standards and Simple Group Structures | Pre: FAC1601 |
| MAC2601 - Principles of Management Accounting | Pre: FAC1502 |
| MAC2602 - Principles of Strategy, Risk & Financial Management Techniques | Pre: FAC1502 |
| MNB1601 - Business Management IB | Pre: MNB1501 |
| TAX2601 - Principles of Taxation | Pre: FAC1502 |
Third level
| Module | Pre/Co-requisite |
| Group A. Compulsory | |
| AUE3701 - Audit Planning and Tests of Controls (Offered from 2014) | Pre:AUE2601&AUE2602 |
| AUE3702 - Substantive Procedures and Finalising An Audit (Offered from 2014) | Pre: AUE2601&AUE2602 |
| FAC3701 - General Financial Reporting | Pre: FAC2601,FAC2602 & TAX2601 |
| FAC3702 - Distinctive Financial Reporting | Pre: FAC2601,FAC2602 & TAX2601 |
| FAC3703 - Specific Financial Reporting | Pre: FAC2601,FAC2602 & TAX2601 |
| FAC3704 - Group Financial Reporting | Pre: FAC2601,FAC2602 & TAX2601 |
| MAC3701 - Application of Management Accounting Techniques (Offered from 2014) | Pre: MAC2601 |
| MAC3702 - Application of Financial Management Techniques (Offered from 2014) | Pre: MAC2602 |
| TAX3701 - Taxation of Business Activities (Offered from 2014) | Pre: FAC1601 & TAX2601 |
| TAX3702 - Taxation of Individuals (Offered from 2014) | Pre: FAC1601 & TAX2601 |