| 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. YEAR I: Students who have already passed AUE1601in this qualification will retain the credit and will not be required to complete BNU1501. Students who have not registered or passed MNB1601will be required to register for IOP1501 from the 2023 academic year and onwards. Students who have already passed MNB1601 before 2023 will retain credir for the module YEAR II There are no changes for this level. YEAR III: The College has removed FAC3761 and FAC3762 from the curriculum and replaced them with FAC3764. Students who have not registered or passed BOTH FAC3761 and FAC3762 must register for FAC3764, CAS3701, and AIN3701 from 2023. Where students have already passed and obtained credits for either FAC3761 or FAC3762 in 2022, the students must register for FAC3764 in 2023 and need not register for CAS3701 and AIN3701. 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)
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 | |
| 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 | |
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 & (either 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: 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 |
| MNG2601 - General Management | |
| MNG2602 - Contemporary Management Issues | Pre-requisite:MNG2601 |
| TAX2601 - Principles of Taxation | Pre-requisite:FAC1601
CAS1501, CBC1501 & CLA1503 (Applicable only to 98302) Recommendation:FAC2601, FAC2602 |
The College has removed FAC3761 and FAC3762 from the curriculum and replaced them with FAC3764.
Students who have not registered or passed BOTH FAC3761 and FAC3762 must register for FAC3764,
CAS3701, and AIN3701 from 2023.
Where students have already passed and obtained credits for either FAC3761 or FAC3762 in 2022, the
students must register for FAC3764 in 2023 and need not register for CAS3701 and AIN3701.
CAS3701 (Capstone in accounting sciences) should be taken in the final year of study.
| 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 |
| 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 |
| MAC3703 - Selected Accounting & Financial Management Techniques | Pre-requisite:FAC2601& FAC2602 & MAC2601 & MAC2602 |
| MAC3761 - Management Accounting III | Pre-requisite:MAC2601 & MAC2602 |
| MNG3701 - Strategic Planning IIIA | Pre-requisite:MNG2601 |
| MNG3702 - Strategic Implementation and Control IIIB | Co-requisite:MNG3701 |
| TAX3701 - Taxation of Business Activities | Pre-requisite:FAC1601 & TAX2601 |