Faculty of Commerce and Administration
- About Faculty of Commerce and Administration
- Message from the Dean
- Departments and Programmes
- Department of Accounting Sciences
- Department of Administration and Hospitality
- Department of Economic and Business Sciences
- Centre for Entrepreneurship Rapid Incubator
- Agri-Business Centre
NATIONAL HIGHER CERTIFICATE IN ACCOUNTANCY and NATIONAL HIGHER CERTIFICATE IN ACCOUNTANCY – EXTENDED PROGRAMME
NATIONAL HIGHER CERTIFICATE IN ACCOUNTANCY and
NATIONAL HIGHER CERTIFICATE IN ACCOUNTANCY – EXTENDED PROGRAMME
Offering Place :Zamukulungisa Site
Offering Type : Day
Rules and Regulations
The possession of a National Senior Certificate (NSC) or its equivalent shall serve as the minimum admission requirement at year one level in all programmes offered by the School of Accounting.
Entrance Requirements
Applicants with a National Senior Certificate (NSC), or its equivalent, rating of 3 or more in 4 recognised subjects, which must include English, Accounting, Mathematics or Maths Literacy, will meet the minimum entrance requirements.
Applicants with a National Certificate (Vocationsl-Level4) must meet the requirements set out of this prospectus as well obtain 50% or more for Mathematics and 70% or more for Mathematics Literacy.
All new first year students who have been accepted in this programme will be required to write a test to determine entry into: • either the extended programme, done over three years, or
- the main stream programme done over two years.
The final placement of students into the NHC: Accountancy or the Extended Programme will be made after considering both the results of the assessment tests and the Grade 12 results.(For more information on Extended Programmes refer to the information booklet on Extended Programmes)
Recognition Of Prior Learning (RPL)
Prior learning shall be recognised, subject to the requirement of each programme and as per WSU’s Recognition of Prior Learning Policy (RPL).
Duration
Two years (2 yrs) for Higher Certificate or Three years (3 yrs) for Higher Certificate Extended Programme.
Exit Points
A Higher Certificate after having completed the programme and obtaining a minimum of 240 credits. A total of 20 instructional offerings consisting of 10 first level and 10 second level offerings are required to complete the National Higher Certificate.
MT 5004 |
MODULES |
MODULE CODES |
CREDITS
|
Year 1 Semester 1
Semester 2
Year 2 Semester 1
Semester 2
|
Financial Accounting I Module 1 |
FAC10M1 |
12 |
Entrepreneurial Skills |
ENT10M1 |
12 |
|
Economic I Module 1 |
ECO10M1 |
12 |
|
Business Calculations |
BUC10M1 |
12 |
|
Communication Skills |
COM10M1 |
12 |
|
Financial Accounting I Module 2 |
FAC10M2 |
12 |
|
Cost Accounting I Module 1 |
CAC10M2 |
12 |
|
Commercial Law for Accountants Module I |
CLA10M2 |
12 |
|
Business Information Systems Module I |
BIS10M2 |
12 |
|
Economics I Module 2 |
ECO10M2 |
12 |
|
Level I Total Credits |
120 |
||
Financial Accounting II Module 1 |
FAC20M1 |
12 |
|
Cost Accounting II Module 1 |
CAC20M1 |
12 |
|
Commercial Law for Accountants II Module 1 |
CLA20M1 |
12 |
|
Business Information Systems II Module 1 |
BIS10M1 |
12 |
|
Auditing II Module 1 |
AUD20M1 |
12 |
|
Financial Accounting II Module 2 |
FAC20M2 |
12 |
|
Cost Accounting II Module 2 |
CAC20M2 |
12 |
|
COMMERCIAL Law for Accountants II Module 2 |
CLA20M2 |
12 |
|
Auditing II Module 2 |
AUD20M2 |
12 |
|
Taxation I |
TAX10M2 |
12 |
|
Level II Total Credits |
120 |
Articulation
Vertical articulation: Diploma in Cost & Management Accounting or Diploma in Internal Auditing
BACHELOR OF ACCOUNTING SCIENCE (B.Compt. - CA Stream)
Offering Place : NMD Site
Offering Type : Day
Purpose
The overall purpose of the qualification is to equip the student with an excellent undergraduate education to provide a good foundation when entering a CTA programme on route to becoming a Chartered Accountant CA (SA). Alternatively, the qualification prepares the student to practise as a Registered General Accountant on the second tier of the proposed four tier accounting structure in Southern Africa.
Minimum Entry Requirements
Minimum statutory NSC requirements for degree entry are as follows:
National Senior Certificate categorized pass.
Admission point score (APS) of 32 excluding Life Orientation Skills Minimum point score of 5 for both English and Mathematics
COMPULSORY NSC SUBJECTS: English and Mathematics
Minimum statutory Matric requirements for degree entry are as follows:
Grade 12 pass with a University Endorsement
Admission point score of 38
( HG A = 8 Points, B = 7, C = 6, D=5, E=4, F =3)
( SG A=7 Points, B=6, C=5, D=4, E=3, F =2)
Minimum point score of 5 for both English and Mathematics at SG level Minimum point score of 5 for both English and Mathematics at HG level
COMPULSORY Grade 12/Matric SUBJECTS: English and Mathematics
Students may be required to write the National Benchmarking Test for English and Mathematics.
Recognition of Prior Learning
Prior learning shall be recognised subject to the requirements of each programme as per WSU’s Recognition of Prior Learning
Policy (RPL)
Entry Points To Diploma and/or Degree Levels
Entry into the diploma or degree levels will be available to those students who have attained the required credits for the previous level at WSU Economic Sciences Access Programme or its equivalent tertiary institution.
Minimum and Maximum Credits
Students must pass courses to obtain a minimum level of credits per year as per the faculty progression rules.
Pass/Proceed
A student needs to achieve 50% in Accounting to pass. However, a mark of 55% is required to proceed to the next level.
Specific outcomes
After completion of the programme, a learner will be able to register for a CTA programme at an accredited institution and can thereafter continue to become a Chartered Accountant.
Module Categorisation for Bachelor of Accounting Science (B-Compt.)
Students are required to do the following courses |
|
||
MT5002 |
MODULES |
MODULE CODES
|
CREDITS
|
Year 1 |
English Language Competency |
ELC11M0 |
16 |
Financial Accounting I |
ACC11M1 |
16 |
|
Financial Reporting 1 |
ACC12M2 |
16 |
|
Financial Mathematics for Accountants |
FMA1101 |
8 |
|
Accounting Computer Literacy |
ACL11M0 |
12 |
|
Statistics for Accountants |
SAC12M2 |
16 |
|
Introduction to Business Management |
BMA11M1 |
15 |
|
Management of the Enterprise |
BMA12M2 |
15 |
|
Introduction to Microeconomics |
ECO11M1 |
15 |
|
Introduction to Microeconomics |
ECO12M2 |
15 |
|
Year 2
|
Financial Reporting II |
ACC21M0 |
32 |
English Language Competency |
ELC21M00 |
16 |
|
Introduction to Information Systems |
INS21M1 |
16 |
|
Commercial Law I |
CLW11M1 & 12M2
|
32 |
|
Introduction to Management Accounting and Financial Management |
MNA2101 |
16 |
|
Business Ethics |
ABE22M2 |
16 |
|
Information Systems Applications |
INS22M2 |
16 |
|
Year 3 |
Financial Reporting III |
ACC33M0 |
32 |
Taxation I |
TAX33M0 |
16 |
|
Company Law |
CCL21M1 |
16 |
|
Managerial Accounting I |
MNA33M1 |
16 |
|
Control of Financial Information systems |
AUD3202 |
16 |
|
Corporate Financial Management |
AFM33M2 |
16 |
|
Year 4 |
Financial Reporting IIII |
ACC44M0 |
32 |
Taxation II |
TAX44M0 |
16 |
|
Managerial Accounting 2 |
MNA44M0 |
16 |
|
Auditing |
AUD44M0 |
32 |
|
Business Analysis and Governance |
BAG44M0 |
16 |
Integrated Assessment
Forms of Assessments Related To The Overall Purpose
On-going assessment during contact periods including assignments, tests, case studies, projects, tutorials and seminar presentations.
Forms of Assessment Related to Specific Outcomes
Written examinations moderated by external examiners and submitted to professional bodies for approval.
Articulation
Qualifying students will firstly be able to continue, at accredited universities, to the Hons B Compt and CTA with the ultimate goal of having a professional Chartered Accounting qualification. Secondly, they will, if preferred, be able to specialise in areas such as Taxation or Auditing by registering at other tertiary institutions and/or professional institutes.
Criteria for the Registration of Assessors
The minimum qualification is a Hons B Compt/CTA for assessing students at the Levels 1 and 2 , and a CA or appropriate Masters for assessing students at degree level.
Moderation
External examiners are selected from among both practitioners and academia, with linkages established at all levels with established universities to ensure standards will maintain articulation.