| Qualification code: | 98200 |
| NQF level: | 6 |
| Total credits: | 360 |
| SAQA ID: | 83289 |
| APS/AS: | 17 |
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Rules: This programme is endorsed by the Chartered Institute of Management Accounting (CIMA) for those students who selected Management Accounting as a major. Once successfully completed, candidates pursuing the CIMA qualification will be exempted from CIMA's Certificate in Business Accounting (four papers). Such candidates could commence with CIMA's operational level, should they wish to progress with their CIMA studies. In addition, CIMA will also issue them with their Certificate in Business Accounting if they successfully complete any one of the four papers of their business accounting certificate. 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 |
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| Purpose statement: The purpose of this qualification is to enable qualifying students to: Assist with the management of a small business and display entrepreneurial skills. Perform accounting and accounting reporting duties. Perform management accounting duties. Perform internal auditing procedures. Render limited tax services, depending on the electives they have chosen. |
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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)
All new students must enrol for CLA1501, but existing students who have already completed CLA1503
prior to 2017 will receive credit for CLA1501. Students who have already passed INF1505 will retain
credit for INF1505 and will not be required to register for AIN1501. Students who have not passed
INF1505 will be required to register for AIN1501.All new students will be required to register for
AIN1501.
| 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 | |
| AUE1501 - Introduction to Auditing | |
| BSM1501 - Business Management Fundamentals 1A | |
| CAS1501 - Perspectives on Accountancy | |
| CLA1501 - Commercial Law IA | |
| ENG1512 - English for Economic and Management Science | |
| FAC1502 - Financial Accounting Principles, Concepts and Procedures | |
| MAC1501 - Introduction to Management Accounting | |
| QMI1500 - Elementary Quantitative Methods | Co-requisite:BNU1501 |
| TAX1501 - Taxation of Salaried Persons | |
Students who have already passed ETP2M1E in this qualification will retain
the credit and will not be required to register ETP2601 and ETP2602.
| Module (Please click on the module to see further information) | Pre-requisite/Co-requisite/Recommendation |
|---|---|
| Group A. Compulsory | |
| AUE1601 - Legal Aspects in Accountancy | Recommendation:CLA1501 or CLA1503 |
| AUE2602 - Corporate Governance in Accountancy | Pre-requisite:FAC1601, CAS1501, CBC1501 & CLA1503 Recommendation:AIN2601, AUE2601 |
| AUI2601 - Internal Auditing: Theory and Principles | Pre-requisite:FAC1502 |
| BSM1602 - Business Management Fundamentals 1B | Recommendation:BSM1501 |
| ETP2601 - Entrepreneurial Skills | |
| ETP2602 - Human Resource Management for Entrepreneurs | |
| FAC1601 - Financial Accounting and Reporting | Pre-requisite:FAC1502 |
| 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 |
1. In their final year of study, students must select four of the six modules in group B.
2. Option 1: If a student chooses Management Accounting, the student must select MAC3701 and MAC3702
taken together with either Internal Auditing AUI3702 and AUI3703, or Taxation TAX3703 and TAX3704.
3. Option 2: If a student is interested in Internal auditing, the student must select AUI3702 and
AUI3703; these modules must be selected together TAX3703 and TAX3704.
4. This programme is endorsed by the Chartered Institute of Management Accounting (CIMA) for those
students who selected Management Accounting.
5. Students who have already passed ETP302E in this qualification will retain the credit and will
not be
required to register ETP3701 and ETP3702.
6. Once successfully completed, candidates pursuing the CIMA qualification will be exempted from
CIMA's Certificate in Business Accounting (four papers). Such candidates could commence with CIMA's
operational level, should they wish to progress with their CIMA studies. In addition, CIMA will also
issue them with their Certificate in Business Accounting if they successfully complete any one of
the four papers of their business accounting certificate.
| Module (Please click on the module to see further information) | Pre-requisite/Co-requisite/Recommendation |
|---|---|
| Group A. Compulsory | |
| BSM2601 - Business Management IIA | Pre-requisite:BSM1501 & BSM1602 |
| ETP3701 - Entrepreneurship IIIA | Pre-requisite:ETP2601 |
| ETP3702 - Entrepreneurship IIIB | Pre-requisite:ETP2601 |
| 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 |
| TAX3701 - Taxation of Business Activities | Pre-requisite:FAC1601 & TAX2601 |
| Group B. Select 4 modules in terms of the rules above | |
| AUI3702 - The Internal Audit Process: Test of Controls | Pre-requisite:AUI2601 & AUE2602 |
| AUI3703 - The Internal Audit Process: Specific Engagements and Reporting | Pre-requisite:AUI2601 & AUE2602 |
| MAC3701 - Application of Management Accounting Techniques | Pre-requisite:MAC2601 |
| MAC3702 - Application of Financial Management Techniques | Pre-requisite:MAC2602 |
| TAX3703 - Taxation of Estates | Pre-requisite:FAC1601 |
| TAX3704 - Tax Administration | Pre-requisite:FAC1601 & TAX2601 |