Undergraduate & honours qualifications

Bachelor of Accounting Sciences in Financial Accounting

Qualification stream: (Revised Curriculum 2020)
Qualification code: 98302 - FA1
NQF level: 7
Total credits: 360
SAQA ID: 101110
APS/AS: 21
Rules:
Students who wish to proceed to the College's PG Dip (Applied Accounting Sciences) (CTA level 2) should be aware of the requirement that all 6 final year modules must have been passed in one academic year and the qualification should not be older than three years in order to be admitted to the postgraduate programme. In addition, a student must obtain an average of 55% mark on the third level year modules to qualify to register for the CTA 2 (PG Dip in Applied Accountancy). If the 55% average mark is not met, Unisa students are advised to register for CTA 1 (Postgraduate Diploma in Accountancy) and not Advance Diploma in Accountancy. Where students have already passed and obtained credits for either FAC3761 or FAC3762 by 2022, the students must register for FAC3764 in 2023 and need not register for CAS3701 and AIN3701. However, we recommend that those students who intend to progress to the Postgraduate Diploma in Applied Accounting Sciences (98255) register for AIN3701. Students who have not registered or passed MNB1601 will be required to register for IOP1501 from the 2023 academic year onwards. Students who have already passed MNB1601 before 2023 will retain credit for this module. Students are encouraged to follow the recommendations of how to register the modules together as this will improve the integration of their studies. This qualification will be presented online. 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 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 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.
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 2024 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)

First level

Students who have already passed AUE1601in this qualification will retain the credit and
will not be required to complete BNU1501.

Module (Please click on the module to see further information) Pre-requisite/Co-requisite/Recommendation
Compulsory.
AIN1501 - Accounting Information Systems in a Computer Environment
BNU1501 - Basic Numeracy
CAS1501 - Perspectives on Accountancy
CBC1501 - Communication in Business Contexts
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
IOP1501 - Psychological Processes in Work Context
MNB1501 - Business Management IA

Second level

Module (Please click on the module to see further information) Pre-requisite/Co-requisite/Recommendation
Compulsory.
AIN2601 - Practical Accounting Data Processing Pre-requisite:FAC1601 & (either AIN1501 or INF1505)
Recommendation:AUE2601 & AUE2602
AUE2601 - Auditing Theory and Practice Pre-requisite:AUE1601 and FAC1601, CAS1501, CBC1501 & CLA1503
Recommendation:AIN2601, AUE2602
AUE2602 - Corporate Governance in Accountancy Pre-requisite:FAC1601, CAS1501, CBC1501 & CLA1503
Recommendation:AIN2601, AUE2601
ECS1601 - Economics IB (Macroeconomics I) Co-requisite:ECS1501
FAC2601 - Financial Accounting for Companies Pre-requisite: FAC1601, CAS1501 & CBC1501
Recommendation:TAX2601, FAC2602
FAC2602 - Selected Accounting Standards and Simple Group Structures Pre-requisite:FAC1601, CAS1501 & CBC1501
Recommendation:TAX2601, FAC2601
MAC2601 - Principles of Management Accounting Pre-requisite:FAC1601 & (either BNU1501 or QMI1500 or DSC1630), CAS1501, CBC1501
Recommendation:IOP1501, ECS1601, MAC2602
MAC2602 - Principles of Strategy, Risk & Financial Management Techniques Pre-requisite:FAC1601 & (either BNU1501 or QMI1500 or DSC1630) CAS1501, CBC1501
Recommendation:IOP1501, ECS1601, MAC2601
TAX2601 - Principles of Taxation Pre-requisite:FAC1601 CAS1501, CBC1501 & CLA1503 (Applicable only to 98302)
Recommendation:FAC2601, FAC2602

Third level

The College recommends that those students who intend to progress to CTA register for AIN3701.

Students are encouraged to follow the recommendations of how to register the modules together as
this will improve the integration of their studies.

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
AUE3761 - The Audit Process Pre-requisite:AUE2601 & AUE2602
Recommendation:FAC3764, TAX3761
CAS3701 - Capstone in Accounting Sciences Pre-requisite:FAC2601, FAC2602, TAX2601, AIN2601, AUE2602, ECS1601, MAC2601, MAC2602, IOP1501, AUE2601
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:TAX2601 and FAC1601