Bachelor of Accounting Sciences in Management Accounting

Qualification code: 98304 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. A student who does 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 dedicated diploma in Accounting Sciences will also be admitted to this qualification.
Rules:This degree is intended for the candidate who wishes to pursue a career as a management accountant and to eventually qualify as an Associate Chartered Accountant (ACMA) and who wishes to be able to register with the Chartered Institute of Management Accountants (CIMA). This degree is accredited by CIMA. A candidate who succesfully completes this degree will receive exemption from CIMA's Business Certificate (five papers) and Operational Level (three papers), and will be allowed straight access to CIMA's Managerial Level. In addition, candidates who succesfully complete any one of the three operational level papers of CIMA will be awarded CIMA's Diploma in Management Accounting. 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
AIN1501 - Accounting Information Systems in A Computer Environment
AUE1601 - Legal Aspects in AccountancyPre: CLA1503
CLA1503 - Commercial Law 1c
DSC1630 - Introductory Financial Mathematics
ECS1501 - Economics IA
FAC1502 - Financial Accounting Principles, Concepts and Procedures
FAC1601 - Financial Accounting ReportingPre: FAC1502
MNB1501 - Business Management IA
MNB1601 - Business Management IBPre: MNB1501
SUS1501 - Sustainability and Greed

Second level

ModulePre/Co-requisite
Group A. Compulsory
AIN2601 - Practical Accounting Data ProcessingPre: FAC1502 & (AIN1501 or INF1505)
AUE2602 - Corporate Governance in AccountancyPre:FAC1502
ECS1601 - Economics IBPre: ECS1501
FAC2601 - Financial Accounting for CompaniesPre:FAC1601
FAC2602 - Selected Accounting Standards and Simple Group StructuresPre:FAC1601
MAC2601 - Principles of Management AccountingPre: FAC1502
MAC2602 - Principles of Strategy, Risk & Financial Management TechniquesPre:FAC1502
MNG2601 - General ManagementPre: MNB1601
MNG2602 - Contemporary Management IssuesPre: MNG2601
TAX2601 - Principles of TaxationPre: FAC1502

Third level

ModulePre/Co-requisite
Group A. Compulsory
AUI3702 - The Internal Audit Process: Test of Controls (Offered from 2014)Pre: AUE2602
FAC3701 - General Financial ReportingPre: FAC2601,FAC2602 & TAX2601
FAC3702 - Distinctive Financial ReportingPre: FAC2601,FAC2602 & TAX2601
FAC3704 - Group Financial ReportingPre: 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
MAC3703 - Selected Accounting & Financial Mangement Techniques (Offered from 2014)Pre: FAC2601, FAC2602, MAC2601 & MAC2602
MNG3701 - Strategic Planning 3a (Offered from 2014)Pre: MNG2601
MNG3702 - Strategic Implementation 3b (Offered from 2014)Pre: MNG2601 Co: MNG3701
TAX3701 - Taxation of Business Activities (Offered from 2014)Pre: FAC1601 & TAX2601

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