Undergraduate & honours qualifications

Bachelor of Accounting Sciences in Management Accounting

The information on this page is for the 2019 academic year. Updated information for the 2020 academic year will be available before the start of the 2020 registration period.

Qualification stream: (Extended Program)
Qualification code: 98304 - FMA
NQF level: 7
Total credits: 360
SAQA ID: 5535
APS/AS: 20
Rules:
It is strongly recommended that students should complete all the foundation modules before commencing with the second year. Students will be allowed to continue with the 2nd year after successfully completing three foundation modules and while registered for the remaining foundation modules. Students will not be allowed to progress beyond the 2nd year without having completed all the foundation modules. This degree is intended for the candidate who wishes to pursue a career as a management accountant and who wishes to be able to register with the Chartered Institute of Management Accountants (CIMA). This degree is endorsed by CIMA. A candidate who successfully completes this degree will receive exemption from CIMA's Certificate Business Accounting (four papers) and three papers on the operational level, and will be allowed direct access to CIMA's operational case study. In addition, candidates who successfully complete the operational case study will graduate with a Diploma in Management Accounting from CIMA and gain admission to CIMA's management level objective tests. Candidates should note that during the course of their studies they would be required to have access to a computer, a printer and the internet.
Purpose statement:
The primary purpose of the qualification is to provide qualifiers with graduate-level knowledge, specific skills and applied competence that provide for continued personal intellectual growth, gainful economic activity and valuable contributions to society in the fields of Accounting, Auditing, Management Accounting and Income Tax. The second purpose of the qualification is to provide South Africa, and other countries, with graduates in the fields of accounting and auditing. A further purpose of the qualification is to provide qualifiers with a base of further specialisation towards a professional career in accounting, auditing and/or related fields.
This qualification will be presented using both online and distance learning modes.

Who can register?

  • Applicants may only register once they have received confirmation from Unisa that their application for admission has been accepted. Unisa reserves the right to not process and / or to cancel your registration if it is found that you were incorrectly admitted to a qualification.
  • Re-registering students may register for the 2019 academic year once the registration period opens.


Please note:

  • Should you wish to start a new qualification, please apply for the alternative qualification during the next application period.
  • All communication sent to you after the initial study package (with the exception of study guides) will be sent electronically to your myLife e-mail account (eg follow-up tutorial letters, examination timetables and results, financial statements). You will no longer receive such communication in printed format.


How to choose your modules

Each Unisa qualification is structured in such a way that you need to pass a certain number of modules and NQF level credits within a certain amount of time in order to graduate. You must pass a minimum number of credits / modules annually so that you are able to re-register and continue with your qualification:

  • At least 36 NQF credits (3 modules of 12 credits each) in your first year of study.
  • At least 48 NQF credits (4 modules of 12 credits each) in your second or further years of study.

You may not register for more than the allowed maximum number of credits / modules per semester:

  • At least 60 NQF credits (5 modules of 12 credits each) in a semester.
  • At least 120 NQF credits (10 modules of 12 credits each) per year for year modules.

The maximum number of credits do not include supplementary and / or aegrotat examinations from a previous semester. Modules taken for non-degree / non-diploma purposes also count towards the maximum number of credits allowed.

You must take your available time into consideration when choosing your modules, as this will impact your academic performance. You need approximately

  • 6 to 8 hours per week for semester modules.
  • 4 to 6 hours per week for year modules.

Click here for more information on managing your studies.

Curriculum for this qualification

As you are deciding on the modules you will be registering for, remember to write down the module names and codes so that you have something that you can refer to when completing your registration.

First level

Second level

Third level

Module Pre-requisite/Co-requisite/Recommendation
Group A. Compulsory
AIN2601 - Practical Accounting Data Processing Pre-requisite:FAC1502 & (either AIN1501 or INF1505) (except for qualification code 90017)
AUE2602 - Corporate Governance in Accountancy Pre-requisite:FAC1502 (except for qualification code 90017)
ECS1601 - Economics IB Pre-requisite:ECS1501 or ECS1016
FAC2601 - Financial Accounting for Companies Pre-requisite:FAC1502 & FAC1601 (except for qualification code 90017)
FAC2602 - Selected Accounting Standards and Simple Group Structures Pre-requisite:FAC1502 & FAC1601(except for qualification code 90017)
MAC2601 - Principles of Management Accounting Pre-requisite:FAC1502 & (either BNU1501 or QMI1500 or DSC1630)(except for qualification code 90017)
MAC2602 - Principles of Strategy, Risk & Financial Management Techniques Pre-requisite:FAC1502 & (either BNU1501 or QMI1500 or DSC1630) (except for qualification code 90017)
MNG2601 - General Management
MNG2602 - Contemporary Management Issues Pre-requisite:MNG2601 or MNG2016
TAX2601 - Principles of Taxation Co-requisite:FAC1502

Fourth level

Module Pre-requisite/Co-requisite/Recommendation
Group A. Compulsory
FAC3701 - General Financial Reporting Pre-requisite:FAC2601, FAC2602 & TAX2601
FAC3702 - Distinctive Financial Reporting Pre-requisite:FAC2601, FAC2602 & TAX2601
FAC3703 - Specific Financial Reporting Pre-requisite:FAC2601, FAC2602 & TAX2601
FAC3704 - Group Financial Reporting Pre-requisite:FAC2601, FAC2602 & TAX2601
MAC3701 - Application of Management Accounting Techniques Pre-requisite:MAC2601
MAC3702 - Application of Financial Management Techniques Pre-requisite:MAC2602
MAC3703 - Selected Accounting & Financial Management Techniques Pre-requisite:FAC2601& FAC2602 & MAC2601 & MAC2602
MNG3701 - Strategic Planning IIIA Pre-requisite:MNG2601 or MNG2016 (Not applicable to BTCOR, BTPLC, BTEXP, BTMAN, BTSMN, BTTOU & BTAGM & 98235)
MNG3702 - Strategic Implementation and Control IIIB Co-requisite:MNG3701
TAX3701 - Taxation of Business Activities Pre-requisite:FAC1601 & TAX2601