| Qualification stream: | (Revised Curriculum 2020) |
| Qualification code: | 98304 - MA1 |
| NQF level: | 7 |
| Total credits: | 360 |
| SAQA ID: | 101112 |
| APS/AS: | 21 |
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Rules: This degree is intended for the candidate who wishes to pursue a career as a management accountant and who wishes to be able to register with the Chartered Institute of Management Accountants (CIMA). This degree is endorsed by CIMA. A candidate who successfully completes this degree will receive exemption from CIMA's Certificate in Business Accounting (four papers) and three papers on the operational level, and will be allowed direct access to CIMA's operational case study. In addition, candidates who successfully complete the operational case study will graduate with a Diploma in Management Accounting from CIMA and gain admission to CIMA's management level objective tests. Students 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. |
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| 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. |
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| This qualification will be presented using both online and distance learning modes. | |
Please note: Should you wish to start a new qualification, please apply online for the alternative qualification during the prescribed application period.
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.
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
Click here for more information on managing your studies.
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/EQUIVALENCES: Students will retain credit/s for the replacement module/s.
BNU1501 replaced AUE1601
IOP1501 replaced MNB1601
| 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 | |
| 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 the Work and Self-employed Context | |
| MNB1501 - Business Management IA | |
There are no changes for this level.
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| Module (Please click on the module to see further information) | Pre-requisite/Co-requisite/Recommendation |
|---|---|
| Compulsory. | |
| AIN2601 - Practical Accounting Data Processing | Pre-requisite:FAC1601 & (AIN1501 or INF1505) Recommendation:AUE2601 & 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:CAS1501, FAC1502 and FAC1601 Co-requisite:CBC1501 Recommendation:TAX2601, FAC2602 |
| FAC2602 - Selected Accounting Standards and Simple Group Structures | Pre-requisite:CAS1501, FAC1502 and FAC1601 Co-requisite:CBC1501 Recommendation:TAX2601, FAC2601 |
| MAC2601 - Principles of Management Accounting | Pre-requisite:FAC1601 & (BNU1501 or QMI1500 or DSC1630) and CAS1501 Co-requisite:CBC1501 Recommendation:IOP1501, ECS1601, MAC2602 |
| MAC2602 - Principles of Strategy, Risk & Financial Management Techniques | Pre-requisite:FAC1601 & (BNU1501 or QMI1500 or DSC1630) and CAS1501 Co-requisite:CBC1501 Recommendation:IOP1501, ECS1601, MAC2601 |
| MNG2601 - General Management | |
| MNG2602 - Contemporary Management Issues | Pre-requisite:MNG2601 |
| TAX2601 - Principles of Taxation | Pre-requisite:FAC1601, CAS1501 and CLA1503 Co-requisite:CBC1501 Recommendation:FAC2601, FAC2602 |
TRANSITIONAL ARRANGEMENTS: Students will retain credit/s for the replacement module/s where passed
in 2025 and prior.
FAC3701 and FAC3702 replaces FAC3764
MAC3701 and MAC3702 replaces MAC3761
Students do not need to register for AUE2601 as a pre-requisite of CAS3701.
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.
| 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) |
| 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 |
| FAC3701 - General Financial Reporting | Pre-requisite:FAC2601, FAC2602 & TAX2601 Recommendation:FAC3702, FAC3703 & FAC3704 |
| FAC3702 - Distinctive Financial Reporting | Pre-requisite:FAC2601, FAC2602 & TAX2601
Recommendation:FAC3701 |
| MAC3701 - Application of Management Accounting Techniques | Pre-requisite:MAC2601 |
| MAC3702 - Application of Financial Management Techniques | Pre-requisite:MAC2602 |
| MAC3703 - Selected Accounting & Financial Management Techniques | Pre-requisite:FAC2601& FAC2602 & MAC2601 & MAC2602 |
| MNG3701 - Strategic Planning IIIA | Pre-requisite:MNG2601 |
| MNG3702 - Strategic Implementation and Control IIIB | Pre-requisite:MNG3701 |
| TAX3701 - Taxation of Business Activities | Pre-requisite:FAC1601 & TAX2601 |