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Undergraduate & honours qualifications

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Advanced Diploma in Accounting Sciences

Qualification stream: Certificate in The Theory of Accounting (Revised Curriculum 2020)
Qualification code: 98230 - CT1
NQF level: 7
Total credits: 120
SAQA ID: 90559
APS/AS: 50
Rules:
This stream should be selected by candidates who wish to eventually qualify as Chartered Accountants CA (SA). Students must pay attention to the admission criteria applicable to anticipated postgraduate studies. All these year modules must be completed in two academic years for admission to the Postgraduate Diploma in Applied Accounting Sciences (CTA 2) (the qualification should not be older than three years). If not, admission to the Postgraduate Diploma in Accounting Sciences (CTA1) will be considered. *Candidates should note that during the course of their studies they would be required to have access to a computer with a webcam, and the internet. No credits are permitted towards the modules of this stream. This qualification will be presented online. Some of the pre-requisites and/ or co-requisites outlined in this qualification may not apply as they do not form part of the curriculum.
Purpose statement:
The purpose of this qualification is to: *Provide learners with intellectual enrichment in the field of accounting sciences. *Provide learners with an advanced understanding of current thinking, theory and methodology in the field of accounting sciences. *Give those learners with Bachelor's degrees in Accounting Sciences, but not accredited by *Professional Accounting Bodies, or those with Diplomas in Accounting Sciences, or equivalent, the opportunity to proceed to Postgraduate studies accredited by such Professional Bodies.
This qualification will be presented using both online and distance learning modes.

Who can register?

  • Applicants (new applicants & Unisa students who applied for admission to a new qualification) may only register if they have received an offer of placement from Unisa and have accepted the offer online. 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 2026 academic year once the registration period opens.

Please note: Should you wish to start a new qualification, please apply online for the alternative qualification during the prescribed application period.


How to choose your modules

Each Unisa qualification is structured in such a way that you need to pass a certain number of NQF level credits within a certain amount of time in order to graduate.

  • Co-requisite: Module A is a co-requisite for Module B. You want to register for Module B, but have not yet passed Module A. You must then register for both Modules A and B simultaneously. You may NOT cancel your registration for Module A unless Module B is also cancelled.

  • Pre-requisite: If Module A is a pre-requisite for Module B, you must pass Module A before you may register for Module B.

You may not register for more than the allowed maximum number of credits / modules per academic year and / or semester: 60 credits per semester or 120 credits per academic year.

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

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

Please click on the modules below to see further information (eg semester/year module, NQF level)

TRANSITIONAL ARRANGEMENTS: Students will retain credit/s for the replacement module/s.

FAC3764 replaced FAC3761 and FAC3762

Students who have not passed BOTH FAC3761 and FAC3762 must register for FAC3764.

It is recommended that those students who intend to progress to the Postgraduate Diploma in Applied
Accounting Sciences (98255) register for AIN3701.

Module (Please click on the module to see further information) Pre-requisite/Co-requisite/Recommendation
Compulsory.
AIN3701 - Automation and data analysis Pre-requisite:AIN2601, FAC1601 & DSC1630
Recommendation:MAC2601, MAC2602, FAC2601, FAC2602, (AUE2601 or AUI2601)
AUE3761 - The Audit Process Pre-requisite:AUE2601 & AUE2602
Recommendation:FAC3764, TAX3761
CAS3701 - Capstone in Accounting Sciences Pre-requisite:DSC1630, FAC1601, FAC2601, FAC2602, TAX2601, AIN2601, AUE2602, ECS1601, MAC2601, MAC2602, (IOP1501or MNB1601), AUE2601and MNB1501
Co-requisite:FAC3764, AIN3701, MAC3761, TAX3761, AUE3761
FAC3764 - Financial Accounting Pre-requisite:FAC2601, FAC2602 & TAX2601
Recommendation:TAX3761, AUE3761
MAC3761 - Management Accounting III Pre-requisite:MAC2601 & MAC2602
TAX3761 - Taxation of business activities and Individuals Pre-requisite:FAC1601& TAX2601