UNISA Diploma in Accounting Sciences Course Module and Curriculum
| Qualification code: | 98200 |
| NQF level: | 6 |
| Total credits: | 360 |
| Rules: *In their final year of study, students must select four of the six modules in groups.*A student may therefore select both Management Accounting MAC3701 and MAC3702 together with Internal Auditing AUI3702 and Internal Auditing AUI3703 (Stream 1) or together with Taxation TAX3703 and TAX3704 (Stream 2); or Internal Auditing AUI3702 and Internal Auditing AUI3703 together with Taxation TAX3704 and Taxation TAX3704 (Stream 3).*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 (five 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 five papers of their business accounting certificate. *Candidates who have already completed ETP2M1E will be exempted from ETP2601 and ETP2602 and students who have already completed ETP301E will be exempted from ETP3701 and ETP3702. *In addition to the above, all new students will have to enrol for CLA1501, but existing students who have already completed CLA1503 prior 2024 will receive credit for CLA1501. |
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| This qualification will be presented using both online and distance learning modes. | |
Who can register?
Successful applicants and re-registering students must register to study through Unisa in 2024. Applicants can only begin the registration process if they have received an official approval of their application from Unisa. Re-registering students can begin the registration process after receiving their registration details from Unisa. Should you wish to change to an alternative qualification, please apply for the alternative qualification during the next application period.
How to choose your modules
Each Unisa qualification is structured in such a way that you need to pass a certain number of modules within a certain amount of time in order to graduate. You must pass a minimum number of credits / modules annually so that you are able to re-register and continue with your qualification:
- At least 36 NQF credits (3 modules of 12 credits each) in your first year of study;
- At least 48 NQF credits (4 modules of 12 credits each) in your second or further years of study.
You may not register for more than the allowed maximum number of credits / modules per semester:
- At least 60 NQF credits (5 modules of 12 credits each) in a semester;
- At least 120 NQF credits (10 modules of 12 credits each) per year for year modules.
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:
- 6 to 8 hours per week for semester modules;
- 4 to 6 hours per week for year modules.
Click here for more information on managing your studies.
Curriculum for this qualification
As you are deciding on the modules you will be registering for, remember to write down the module names and codes so that you have something that you can refer to when completing your registration.
Rules:
*In their final year of study, students must select four of the six modules in groups.*A student may therefore select both Management Accounting MAC3701 and MAC3702 together with Internal Auditing AUI3702 and Internal Auditing AUI3703 (Stream 1) or together with Taxation TAX3703 and TAX3704 (Stream 2); or Internal Auditing AUI3702 and Internal Auditing AUI3703 together with Taxation TAX3704 and Taxation TAX3704 (Stream 3).*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 (five 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 five papers of their business accounting certificate. *Candidates who have already completed ETP2M1E will be exempted from ETP2601 and ETP2602 and students who have already completed ETP301E will be exempted from ETP3701 and ETP3702. *In addition to the above, all new students will have to enrol for CLA1501, but existing students who have already completed CLA1503 prior 2024 will receive credit for CLA1501.
First level
| Module | Pre-requisite/Co-requisite/Recommendation |
|---|---|
| Group A. Compulsory | |
| AUE1501 – Introduction to Auditing | |
| BSM1501 – Business Management IA | |
| CAS1501 – Perspectives on Accountancy | |
| CLA1501 – Commercial Law IA | |
| ENG1512 – English for Economic and Management Science | |
| FAC1502 – Financial Accounting Principles, Concepts and Procedures | |
| INF1505 – Introduction to Business Information Systems | |
| MAC1501 – Introduction to Management Accounting | |
| QMI1500 – Elementary Quantitative Methods | Recommendation:Should be taken together with or follow on BNU1501 (Only applicable to 98237) |
| TAX1501 – Taxation of Salaried Persons | |
Second level
| Module | Pre-requisite/Co-requisite/Recommendation |
|---|---|
| Group A. Compulsory | |
| AUE1601 – Legal Aspects in Accountancy | Co-requisite:CLA1501 or CLA1503 |
| AUE2602 – Corporate Governance in Accountancy | Co-requisite:FAC1502 |
| AUI2601 – Internal Auditing: Theory and Principles | Co-requisite:FAC1502 |
| BSM1602 – Business Management IB | |
| ETP2601 – Entrepreneurial Skills | |
| ETP2602 – Human Resource Management for Entrepreneurs | |
| FAC1601 – Financial Accouting Reporting | Co-requisite:FAC1502 |
| MAC2601 – Principles of Management Accounting | Co-requisite:FAC1502 & (either BNU1501 or QMI1500 or DSC1630) |
| MAC2602 – Principles of Strategy, Risk & Financial Management Techniques | Co-requisite:FAC1502 & (either BNU1501 or QMI1500 or DSC1630) |
| TAX2601 – Principles of Taxation | Co-requisite:FAC1502 or ACN101M or FAC1M2X |
Third level
| Module | Pre-requisite/Co-requisite/Recommendation |
|---|---|
| Group A. Compulsory | |
| BSM2601 – Business Management IIA | Pre-requisite:BSM1501 & BSM1602 or BSM1M1P & BSM1M2P |
| ETP3701 – Entrepreneurship IIIA | Pre-requisite:ETP2601 or ETP2M1E |
| ETP3702 – Entrepreneurship IIIB | Pre-requisite:ETP2601 or ETP2M1E |
| FAC2601 – Financial Accounting for Companies | Co-requisite:FAC1502 & FAC1601 |
| FAC2602 – Selected Accounting Standards and Simple Group Structures | Co-requisite:FAC1502 & FAC1601 |
| 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: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 |