Undergraduate & honours qualifications

Bachelor of Accounting Sciences in Management Accounting

Qualification stream: (Revised Curriculum 2020)
Qualification code: 98304 - MA1
NQF level: 7
Total credits: 360
SAQA ID: 101112
APS/AS: 21
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.
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.

Second level

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

Third level

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