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FINANCIAL GOVERNANCE

Advanced Auditing - AUE4861
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students with specific competencies in Auditing - displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain accounting competencies. The module is designed to facilitate students' acquisition of these competencies through knowledge of and engagement in relevant Auditing topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and a thorough understanding of how to apply such knowledge to scenarios grounded in the real-world. The course syllabus includes the following main topics: the audit process; pre-engagement activities; planning an audit; the Code of Professional Conduct, the Auditing Profession Act; King IV Report on Governance for South Africa; the Companies Act; audit evidence; tests of controls, substantive procedures and completion of the audit.
Advanced Financial Accounting II (Zimbabwean Students Only) - ZFA4862
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students with specific competencies in consolidated financial statements - displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain other accounting competencies. To explain and apply underlying principles according to which consolidated financial statements are prepared and to strengthen and deepen students' knowledge of International Financial Reporting Standards on an application level relating to consolidations. The module is designed to facilitate students' acquisition of these competencies through knowledge of and engagement in relevant Financial Accounting topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and an understanding of how to apply such knowledge in a particular context. The course syllabus includes the following main topics: Separate financial statements; Consolidated financial statements; Business combinations; Investments in associates and joint ventures; Joint arrangements; Related parties; Changes in degree of control and Consolidated statement of cash flows.
Applied Auditing - AUE4862
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students with specific competencies in Auditing - displaying a high level of integration between these competencies, with pervasive skills, ethics and professional practice, and certain accounting competencies. The module is designed to facilitate students' acquisition of these competencies through knowledge of and engagement in relevant Auditing topics at the forefront of the field; an advanced understanding of the theories, methods and techniques relevant to the field; and use such knowledge to scenarios grounded in the real-world. The module syllabus includes the following main topics: the audit process; pre-engagement activities; planning an audit; the Code of Professional Conduct, the Auditing Profession Act; King IV Report on Governance for South Africa; the Companies Act; audit evidence; tests of controls, substantive procedures and completion of the audit.
Applied Financial Accounting (Zim students only) - ZFA4866
Honours Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: The purpose of this module is to equip students with the advanced competence to engage with the pronciples and theories that underlie financial reporting in terms of International Financial Reporting Standards (IFRS) for various types of organisations. Qualifying students will be able to to apply relevant financial acocounting knowledge, methods and techniques demonstrating competence as a petential professional accountant.
Capstone in Applied Accounting Sciences - CAS4801
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: The purpose of the module is to prepare students to solve complex problems facing accountants in accounting and related services fields. Working individually and in teams, students will integrate technical competencies from the four disciplines of Financial Accounting, Auditing, Tax, Management Accounting and Finance and apply enabling acumens (i.e. Business, Digital, Decision making and Relational Acumen) to make decisions, reach conclusions and communicate creative insights and solutions to a range of audiences. Qualifying students will be able to add value in a business context whilst upholding ethical values and contributing to a just society.
Advanced Financial Accounting I - FAC4861
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students with specific competencies in International Financial Reporting Standards, excluding consolidation standards - displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain other accounting competencies. The module is designed to facilitate students' acquisition and understanding of the underlying principles of International Financial Reporting Standards, excluding consolidation standards, and an understanding of how to apply such knowledge in a particular context. The course syllabus includes the following main topics: The application of the Conceptual Framework for Financial Reporting and other international financial reporting standards in the measurement and recording of accounting data and the preparation of financial statements.
Advanced Financial Accounting II - FAC4862
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students with specific competencies in consolidated financial statements - displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain other accounting competencies. To explain and apply underlying principles according to which consolidated financial statements are prepared and to strengthen and deepen students' knowledge of International Financial Reporting Standards on an application level relating to consolidations. The module is designed to facilitate students' acquisition of these competencies through knowledge of and engagement in relevant Financial Accounting topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and an understanding of how to apply such knowledge in a particular context. The course syllabus includes the following main topics: Separate financial statements; Consolidated financial statements; Business combinations; Investments in associates and joint ventures; Joint arrangements; Related parties; Changes in degree of control and Consolidated statement of cash flows.
Applied Financial Accounting - FAC4866
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: The purpose of this module is to equip students with the advanced competence to engage with the principles and theories that underlie financial reporting in terms of International Financial Reporting Standards (IFRS) for various types of organisations. Qualifying students will be able to to apply relevant financial acocounting knowledge, methods and techniques demonstrating competence as a petential professional accountant.
Advanced Auditing (Namibian students only) - NAU4861
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students with specific competencies in Auditing - displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain accounting competencies. The module is designed to facilitate students' acquisition of these competencies through knowledge of and engagement in relevant Auditing topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and an understanding of how to apply such knowledge in a particular context. The course syllabus includes the following main topics: the audit process; pre-engagement activities; planning an audit; the Code of Professional Conduct, the Auditing Profession Act; King IV Report on Governance for South Africa; the Companies Act; audit evidence; tests of controls, substantive procedures and completion of the audit.
Applied Auditing (Namibian Students Only) - NAU4862
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students with specific competencies in Auditing - displaying a high level of integration between these competencies, with pervasive skills, ethics and professional practice, and certain accounting competencies. The module is designed to facilitate students' acquisition of these competencies through knowledge of and engagement in relevant Auditing topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and a thorough understanding of how to apply such knowledge to scenarios grounded in the real-world. The course syllabus includes the following main topics: the audit process; pre-engagement activities; planning an audit; the Code of Professional Conduct, the Auditing Profession Act; King IV Report on Governance for South Africa; the Companies Act; audit evidence; tests of controls, substantive procedures and completion of the audit.
Capstone in Applied Accounting Sciences (Namibian students only) - NCA4801
Honours,Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: The purpose of the module is to prepare students to solve complex problems facing accountants in accounting and related services fields. Working individually and in teams, students will integrate technical competencies from the four disciplines of Financial Accounting, Auditing, Tax, Management Accounting and Finance and apply enabling acumens (i.e. Business, Digital, Decision making and Relational Acumen) to make decisions, reach conclusions and communicate creative insights and solutions to a range of audiences. Qualifying students will be able to add value in a business context whilst upholding ethical values and contributing to a just society.
Advanced Financial Accounting I (Namibian students only) - NFA4861
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students with specific competencies in International Financial Reporting Standards, excluding consolidation standards - displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain other accounting competencies. The module is designed to facilitate students' acquisition and understanding of the underlying principles of International Financial Reporting Standards, excluding consolidation standards, and an understanding of how to apply such knowledge in a particular context. The course syllabus includes the following main topics: The application of the Conceptual Framework for Financial Reporting and other international financial reporting standards in the measurement and recording of accounting data and the preparation of financial statements.
Applied Financial Accounting II (Namibian Students Only) - NFA4864
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students with specific competencies in consolidated financial statements - displaying a high level of integration between these competencies, with pervasive skills, ethics and professional practice, and certain other accounting competencies. To explain and apply underlying principles according to which consolidated financial statements are prepared and to strengthen and deepen students' knowledge of International Financial Reporting Standards on an application level relating to consolidations. The module is designed to facilitate students' acquisition of these competencies through knowledge of and engagement in relevant Financial Accounting topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and a thorough understanding of how to apply such knowledge to scenarios grounded in the real-world. The course syllabus includes the following main topics: Separate financial statements; Consolidated financial statements; Business combinations; Investments in associates and joint ventures; Joint arrangements; Related parties; Changes in degree of control; Foreign operations; Consolidated statement of cash flows and Analysis and interpretation of financial and non-financial information.
Applied Financial Accounting (Zim students only) - NFA4866
Honours Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: The purpose of this module is to equip students with the advanced competence to engage with the pronciples and theories that underlie financial reporting in terms of International Financial Reporting Standards (IFRS) for various types of organisations. Qualifying students will be able to to apply relevant financial acocounting knowledge, methods and techniques demonstrating competence as a petential professional accountant.
Advanced Auditing (Zimbabwean students only) - ZAU4861
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students with specific competencies in Auditing - displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain accounting competencies. The module is designed to facilitate students' acquisition of these competencies through knowledge of and engagement in relevant Auditing topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and an understanding of how to apply such knowledge in a particular context. The course syllabus includes the following main topics: the audit process; pre-engagement activities; planning an audit; the Code of Professional Conduct, the Auditing Profession Act; King IV Report on Governance for South Africa; the Companies Act; audit evidence; tests of controls, substantive procedures and completion of the audit.
Applied Auditing (Zimbabwean Students Only) - ZAU4862
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students with specific competencies in Auditing - displaying a high level of integration between these competencies, with pervasive skills, ethics and professional practice, and certain accounting competencies. The module is designed to facilitate students' acquisition of these competencies through knowledge of and engagement in relevant Auditing topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and a thorough understanding of how to apply such knowledge to scenarios grounded in the real-world. The course syllabus includes the following main topics: the audit process; pre-engagement activities; planning an audit; the Code of Professional Conduct, the Auditing Profession Act; King IV Report on Governance for South Africa; the Companies Act; audit evidence; tests of controls, substantive procedures and completion of the audit.
Capstone in Applied Accounting Sciences (Zim students only) - ZCA4801
Honours Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: The purpose of the module is to prepare students to solve complex problems facing accountants in accounting and related services fields. Working individually and in teams, students will integrate technical competencies from the four disciplines of Financial Accounting, Auditing, Tax, Management Accounting and Finance and apply enabling acumens (i.e. Business, Digital, Decision making and Relational Acumen) to make decisions, reach conclusions and communicate creative insights and solutions to a range of audiences. Qualifying students will be able to add value in a business context whilst upholding ethical values and contributing to a just society.
Advanced Financial Accounting I (Zimbabwean students only) - ZFA4861
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students with specific competencies in International Financial Reporting Standards, excluding consolidation standards - displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain other accounting competencies. The module is designed to facilitate students' acquisition and understanding of the underlying principles of International Financial Reporting Standards, excluding consolidation standards, and an understanding of how to apply such knowledge in a particular context. The course syllabus includes the following main topics: The application of the Conceptual Framework for Financial Reporting and other international financial reporting standards in the measurement and recording of accounting data and the preparation of financial statements.