Undergraduate & honours qualifications

Diploma in Accounting Sciences

Qualification code: 98200
NQF level: 6
Total credits: 360
SAQA ID: 83289
APS/AS: 17
*In their final year of study, students must select four of the six modules in group B.*A student may therefore select both Management Accounting MAC3701 and MAC3702 together with Internal Auditing AUI3702 and Internal Auditing AUI3703 (Stream 1) or together with Taxation TAX3703 and TAX3704 (Stream 2); or Internal Auditing AUI3702 and Internal Auditing AUI3703 together with Taxation TAX3704 and Taxation TAX3704 (Stream 3).*This programme is endorsed by the Chartered Institute of Management Accounting (CIMA) for those students who selected Management Accounting as a major. Once successfully completed, candidates pursuing the CIMA qualification will be exempted from CIMA's Certificate in Business Accounting (four papers). Such candidates could commence with CIMA's operational level, should they wish to progress with their CIMA studies. In addition, CIMA will also issue them with their Certificate in Business Accounting if they successfully complete any one of the four papers of their business accounting certificate. *Candidates who have already completed ETP2M1E will be exempted from ETP2601 and ETP2602 and students who have already completed ETP301E will be exempted from ETP3701 and ETP3702. *In addition to the above, all new students will have to enrol for CLA1501, but existing students who have already completed CLA1503 prior to 2017 will receive credit for CLA1501.
Purpose statement:
The purpose of this qualification is to enable qualifying students to: Assist with the management of a small business and display entrepreneurial skills. Perform accounting and accounting reporting duties. Perform management accounting duties. Perform internal auditing procedures. Render limited tax services, depending on the electives they have chosen.
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. Admission to the alternative qualification is not automatic. It will depend on whether you comply with admission requirements and if space is available.
  • Re-registering students may register for the 2020 academic year once the registration period opens.

Please note:

  • Should you wish to start a new qualification, please apply online for the alternative qualification.
  • 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)
AUI2601 - Internal Auditing: Theory and Principles Pre-requisite:FAC1502 (except for qualification code 90017)
BSM1602 - Business Management IB
ETP2601 - Entrepreneurial Skills
ETP2602 - Human Resource Management for Entrepreneurs
FAC1601 - Financial Accounting and Reporting Pre-requisite:FAC1502 (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)
TAX2601 - Principles of Taxation Pre-requisite:FAC1502

Third level

Module Pre-requisite/Co-requisite/Recommendation
Group A. Compulsory
BSM2601 - Business Management IIA Pre-requisite:BSM1501 & BSM1602
ETP3701 - Entrepreneurship IIIA Pre-requisite:ETP2601
ETP3702 - Entrepreneurship IIIB Pre-requisite:ETP2601
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)
TAX3701 - Taxation of Business Activities Pre-requisite:FAC1601 & TAX2601
Group B. Select 4 modules in terms of the rules above
AUI3702 - The Internal Audit Process: Test of Controls Pre-requisite:AUI2601 & AUE2602 (AUI2601 Not applicable to 98309)
AUI3703 - The Internal Audit Process: Specific Engagements and Reporting Pre-requisite:AUI2601 & AUE2602
MAC3701 - Application of Management Accounting Techniques Pre-requisite:MAC2601
MAC3702 - Application of Financial Management Techniques Pre-requisite:MAC2602
TAX3703 - Taxation of Estates Pre-requisite:FAC1601
TAX3704 - Tax Administration Pre-requisite:FAC1601 & TAX2601