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. 

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.)  

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.