Cost and Management Accounting

Generally graduates of the ND: Cost and Management Accounting can work as bookkeepers, junior accountants Generally graduates of the ND: Cost and Management Accounting can work as bookkeepers, junior accountants and other entry-level accounting related positions. Students are more specifically geared towards the manufacturing sector.

Who will employ a graduate?

Private enterprises, especially in the manufacturing and industrial field, and the public sector (for example, local and provincial government departments and SARS).


Purpose of the Qualification

The purpose of this qualification is for the graduate to analyse and manage accounting information in order to provide independent accounting services, supervise an accounting department and act as an accounting officer in commerce and industry. It also serves as a foundation for further studies in accounting, and in particular in the cost and management accounting fields such as the CIMA qualification.

 Exit Level Outcomes of the Programme

The qualifying learner should be able to:

1. Determine and apply various techniques whereby timeous and accurate information could be made available for decision-making and control.

2. Prepare and interpret financial statements of companies and groups of companies in accordance with GAAP including the valuation of interests represented by these statements.

3. Record the accounting implications of changes within a company structure and investments.

4. Determine the tax liability of individuals, assist with the tax liability of other legal entities and prepare submissions to the South African.

5. Identify the economic environment within which South African commercial organisations apply their trade.

6. Develop an administration system together with the business plan for a small retail business.

 Admission Rules & Applications for Recognition of Credits

For Admission Rules see the section on Admission Requirements above. In addition, the Department will consider courses done at other Tertiary Institutions for exemption, in accordance with the Rules and Regulations of the University subject to the following criteria.

If a student wishes to graduate from WSU but decides to enrol for one or more programme courses at another university, then the student must lodge a written application (through the HOD) before registration at the other Institution. Students must take note of the institutional rules which state that:

Not more than 50 % of the courses in the qualification will be exempted in this way. All exit level courses must be done at WSU.

Only in exceptional circumstances will recognition of one (1) exit level subject from another university be considered but such consideration is subject to a recommendation from the Department and approval thereof by Senate.

Any provisional approval by school/faculty is subject to final approval by Senate [also see WSU’s General Rules & Regulations].

Where the applicant cannot meet the criteria as is stipulated in this section, the applicant will be advised that the qualification cannot be awarded by WSU and that he/she should apply to graduate at the other Institution.


For details of the curriculum and other rules, download a copy of Butterworth's 2021 Faculty of Management Sciences prospectus.