| Qualification code: | 98318 |
| NQF level: | 7 |
| Total credits: | 360 |
| SAQA ID: | 86226 |
| APS/AS: | 21 |
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Rules: Students who have already passed AUE1601 in this qualification will retain the credit and will not be required to complete BNU1501. 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 be credited with this module. The College has removed TAX3702 from this curriculum and replaced it with TAX3761 which is a year module. Students should note that during the course of their studies they would be required to have access to a computer, a printer and the internet. |
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| Purpose statement: The purpose of the Bachelor of Accounting Sciences: Taxation (BCompt (Taxation)) is to help equip learners with the knowledge, skills and attitudes to become taxation specialists within the accounting profession. The qualification will develop a capacity for logical analysis of legal taxation issues required to operate within public and private institutions. This qualification helps the learner to: * Fulfil the 'Qualifying Educational' requirement imposed by the South African Revenue Services (SARS). * Register with the South African institute of Professional Accountants as 'Tax Practitioners'. A qualifying learner will be able to: * Identify, explain and apply taxation principles and process to transactions and operations to ensure compliance with taxation legislation. * Analyse and interrogate information to make practical recommendations on taxation problems. * Solve complex taxation problems from a legal and business perspective. * Demonstrate understanding of taxation legislation and regulations. * Apply taxation practices to provide taxation opinions and advice. * Employ taxation disciplines, values, ethics and attitudes as required of professionals in the field of taxation. |
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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)
| Module (Please click on the module to see further information) | Pre-requisite/Co-requisite/Recommendation |
|---|---|
| Group A. 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 | |
| ECS1601 - Economics IB (Macroeconomics I) | Co-requisite:ECS1501 |
| 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 | |
| Module (Please click on the module to see further information) | Pre-requisite/Co-requisite/Recommendation |
|---|---|
| Group A. Compulsory | |
| AUE2602 - Corporate Governance in Accountancy | Pre-requisite:FAC1601, CAS1501, CBC1501 & CLA1503 Recommendation:AIN2601, AUE2601 |
| CLA2602 - Commercial Law IIB | |
| ECS2601 - Intermediate Microeconomics | Pre-requisite:ECS1501 |
| ECS2602 - Intermediate Macroeconomics | Pre-requisite:ECS1601 |
| 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 |
| IOS2601 - Interpretation of Statutes | Pre-requisite:ILW1501 |
| 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 |
| Module (Please click on the module to see further information) | Pre-requisite/Co-requisite/Recommendation |
|---|---|
| Group A. Compulsory | |
| AUI3702 - The Internal Audit Process: Test of Controls | Pre-requisite:AUI2601 & AUE2602 |
| FAC3701 - General Financial Reporting | Pre-requisite:FAC2601, FAC2602 & TAX2601 |
| TAX3703 - Taxation of Estates | Pre-requisite:FAC1601 |
| TAX3704 - Tax Administration | Pre-requisite:FAC1601 & TAX2601 |
| TAX3705 - Tax opinion writing | Pre-requisite:FAC1601 & TAX2601 |
| TAX3761 - Taxation of business activities and Individuals | Pre-requisite:TAX2601 and FAC1601 |
| Group B. Choose 3 modules from the list below | |
| ECS3701 - Monetary Economics | Pre-requisite:ECS2602 |
| ECS3704 - Public Economics | Pre-requisite:ECS2601 |
| ECS3707 - Development Economics | Pre-requisite:ECS2601 & ECS2602 |
| FAC3702 - Distinctive Financial Reporting | Pre-requisite:FAC2601, FAC2602 & TAX2601 |