Undergraduate & honours qualifications

Bachelor of Accounting Sciences in Taxation

Qualification stream: .
Qualification code: 98318 - TAX
NQF level: 7
Total credits: 360
SAQA ID: 86226
APS/AS: 21
Rules:
Students who have already passed CLA1501 and CLA1502 will be exempted for CLA1503 and students who have already passed CLA2601 and CLA2602 will be exempted for AUE1601. Students 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 purpose of the Bachelor of Accounting Sciences: Taxation (BCompt (Taxation)) is to help equip learners with the knowledge, skills and attitudes to become taxation specialists within the accounting profession. The qualification will develop a capacity for logical analysis of legal taxation issues required to operate within public and private institutions. This qualification helps the learner to: * Fulfil the 'Qualifying Educational' requirement imposed by the South African Revenue Services (SARS). * Register with the South African institute of Professional Accountants as 'Tax Practitioners'. A qualifying learner will be able to: * Identify, explain and apply taxation principles and process to transactions and operations to ensure compliance with taxation legislation. * Analyse and interrogate information to make practical recommendations on taxation problems. * Solve complex taxation problems from a legal and business perspective. * Demonstrate understanding of taxation legislation and regulations. * Apply taxation practices to provide taxation opinions and advice. * Employ taxation disciplines, values, ethics and attitudes as required of professionals in the field of taxation.
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

Module Pre-requisite/Co-requisite/Recommendation
Group A. Compulsory
AUE1601 - Legal Aspects in Accountancy Recommendation:CLA1501 or CLA1503
AUE2602 - Corporate Governance in Accountancy Pre-requisite:FAC1502 (except for qualification code 90017)
CLA2602 - Commercial Law IIB
ECS2601 - Microeconomics Pre-requisite:ECS1501 (ECS1016)
ECS2602 - Macroeconomics Pre-requisite:ECS1601 or ECS1028
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)
IOS2601 - Interpretation of Statutes Pre-requisite:ILW1501 (Not applicable to 98318, 99303 & 99304)
MAC2602 - Principles of Strategy, Risk & Financial Management Techniques Pre-requisite:FAC1502 & (either BNU1501 or QMI1500 or DSC1630) (except for qualification code 90017)
TAX2601 - Principles of Taxation Co-requisite:FAC1502

Third level

Module Pre-requisite/Co-requisite/Recommendation
Group A. Compulsory
AUI3702 - The Internal Audit Process: Test of Controls Pre-requisite:AUE2602
FAC3701 - General Financial Reporting Pre-requisite:FAC2601, FAC2602 & TAX2601
TAX3701 - Taxation of Business Activities Pre-requisite:FAC1601 & TAX2601
TAX3702 - Taxation of Individuals Pre-requisite:FAC1601 & TAX2601
TAX3703 - Taxation of Estates Pre-requisite:FAC1601
TAX3704 - Tax Administration Pre-requisite:FAC1601 & TAX2601
TAX3705 - Tax opinion writing Pre-requisite:FAC1601 & TAX2601
Group B. Choose 3 modules from the list below
ECS3701 - Monetary Economics Pre-requisite:ECS2602 or ECS202B
ECS3704 - Public Economics Pre-requisite:ECS2601 or ECS201A
ECS3707 - Development Economics Pre-requisite:ECS2601 & ECS2602 or ECS201A & ECS202B
FAC3702 - Distinctive Financial Reporting Pre-requisite:FAC2601, FAC2602 & TAX2601