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. |
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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. |
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This qualification will be presented using both online and distance learning modes. |
Please note:
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:
You may not register for more than the allowed maximum number of credits / modules per semester:
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
Click here for more information on managing your studies.
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.
Module | Pre-requisite/Co-requisite/Recommendation |
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Group A. Compulsory | |
ENG1513 - Foundations in English for University Study | |
FAC1500 - Basic Accounting | |
FBN1501 - Business Numerical Skills A | |
FBN1502 - Business Numerical Skills B | Pre-requisite:FBN1501 |
FEC1501 - Understanding the Economy |
Module | Pre-requisite/Co-requisite/Recommendation |
---|---|
Group A. Compulsory | |
AIN1501 - Accounting Information Systems in a Computer Environment | |
AUE1601 - Legal Aspects in Accountancy | Recommendation:CLA1501 or CLA1503 |
CAS1501 - Perspectives on Accountancy | |
CLA1503 - Commercial Law IC | |
DSC1630 - Introductory Financial Mathematics | |
ECS1501 - Economics IA | |
FAC1502 - Financial Accounting Principles, Concepts and Procedures | |
FAC1601 - Financial Accounting and Reporting | Pre-requisite:FAC1502 (except for qualification code 90017) |
MNB1501 - Business Management IA | |
MNB1601 - Business Management IB | Pre-requisite:MNB1501 or MNB101D (except for qualification code 90017) |
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 |
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 |