University of Johannesburg

Bachelor of Accounting Honours

Business, Commerce and Management Studies - Finance Economics and Accounting

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Purpose and Rationale

Qualification Overview:

Purpose:

The primary purpose of this qualification is to provide qualifying learners with intellectual competence and practical skills in the acquisition, analysis, interpretation, and application of accounting, auditing, financial management, and taxation principles in Accounting and Business contexts at a Postgraduate level. This qualification aims to prepare learners for a career in the Accounting profession or for further learning in this field.

Rationale:

  • The learner will develop intellectual and practical skills in the analysis, interpretation, and application of advanced accounting, governance, control, and taxation principles.
  • This qualification will equip learners to identify and apply Advanced Accounting, Governance and Control, and Taxation principles effectively in practice.
  • It will also prepare learners for advanced studies in Accounting, Governance and Control, and Taxation as a Science.

Outcomes

  1. Demonstrate a thorough conceptual understanding of Accounting in terms of the conceptual framework and apply the underlying principles per the conceptual framework to given scenarios to solve for the correct justification and recognition criteria.
  2. Demonstrate a solid conceptual understanding of the individual Accounting Standards of International Financial Reporting Standards, apply these standards to practical scenarios, and prepare external financial reports for different types of business entities.
  3. Demonstrate an understanding of 1) costing systems and cost management, 2) apply cost management techniques, 3) advise on issues for decision-making and budgeting and standard costing### 4) performance measurement and transfer pricing, 5) risk, performance and uncertainty 6) financial management, financing and the treasury function 7) working capital management.
  4. Analyse financial statements and interpret this information for decision-making purpose and perform valuations of business entities, projects and financial assets.
  5. Interpret and apply the law and procedures relating to Value Added Tax with reference to the Value Added Tax (VAT) Act, important decisions of the courts and Interpretation and Practice Notes issued by the Commissioner and South African Revenue Service (SARS), where appropriate.
  6. Interpret and apply the law and procedures relating to the duty, which is levied on the estates of deceased persons with reference to the Estate Duty Act, important decisions of the courts and estate planning.
  7. Demonstrate an understanding of the legal and regulatory environment governing Auditors,
  8. Apply these principles and requirements and make ethical judgments with regard to practical situations: Auditing Profession Act, Code of Professional Conduct of the South African Institute of Chartered Accountants (SAICA) Constitution and By-Laws and the disciplinary rules of the Independent Regulatory Board for Auditors.
  9. Demonstrate an understanding of the regulatory environment governing corporate entities in South Africa and make appropriate recommendations concerning compliance with legislation.

Assessment Criteria

Integrated Assessment Criteria:

  1. Problem-solving in Professional Accounting:

    • Identify and solve problems correctly at a Postgraduate level by applying relevant theoretical principles and reflecting on the application made.

  2. Learning Strategies:

    • Explore different learning strategies to acquire multidisciplinary capabilities of a Professional Accountant.

  3. Research Skills:

    • Plan and conduct research in the professional accounting field, including gathering, analyzing, synthesizing, and interpreting information correctly by utilizing relevant theoretical research principles and reflecting on the research undertaken.

  4. Communication:

    • Communicate effectively, orally or in writing, with different role players in the professional accounting field by applying communication principles and reflecting on the application made.

  5. Technology Utilization:

    • Utilize appropriate technology effectively in the professional accounting environment.

  6. Employment Skills:

    • Demonstrate acceptable employment-seeking skills by applying theoretical principles of employment skills and reflecting on the application thereof.

  7. Macro Vision Development:

    • Develop theoretical and practical macro vision for the field of Professional Accounting internationally, nationally, regionally, and locally.

  8. Resource Coordination:

    • Organize and coordinate resources and opportunities in the professional accounting field effectively and responsibly, including entrepreneurship, by applying relevant theoretical principles and reflecting on the application made.

  9. Social Sensitivity:

    • Practice social sensitivity in relationships with others and work effectively in a multidisciplinary team or organization by implementing relevant theory and reflecting on the implementation.

  10. Responsible Citizenship:

    • Promote responsible citizenship through a holistic approach to the application of professional values in the Professional Accounting field.

  11. Cultural Sensitivity:

    • Practice social, cultural, and aesthetic sensitivity towards people of different Professional Accounting communities and role players in the Professional Accounting environment by applying appropriate theoretical principles and reflecting on the application.

Assessment Methods:

  • Tutorials
  • Objective tests
  • Ulink quizzes
  • Semester tests
  • Practical assignments
  • Literary studies
  • Group projects/presentations
  • Research essays
  • Final examination

Both formative and summative assessments will be utilized to evaluate learners' ability to solve complex accounting problems and demonstrate advanced knowledge in Accounting, Taxation, Auditing and Control, Managerial Accounting, and Finance, as well as research skills.

Qualification Details

Type
Honours Degree
NQF Level
08
Min. Credits
120
SAQA Source
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University of Johannesburg
University of Johannesburg
Description
The University of Johannesburg (UJ) is a public university located in Johannesburg, South Africa. It was established in 2005 through the merger of the Rand Afrikaans University, Technikon Witwatersrand, and the Soweto and East Rand campuses of Vista University. UJ is one of the largest universities in South Africa, with over 50,000 students enrolled across its four campuses. The university offers a wide range of undergraduate and postgraduate programs in various fields, including arts, humanities, sciences, engineering, business, and health sciences. UJ is known for its commitment to providing quality education, promoting social justice, and fostering innovation and entrepreneurship.
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This page includes information from the South African Qualifications Authority (SAQA) . Builtneat Pty Ltd trading as Study Start, has modified all or some of this information. SAQA has not approved, endorsed, or tested these modifications.