This degree was recently revised to reflect the latest international developments in financial accounting and reporting. It includes modules in computer auditing, one of the fastest-growing fields in the accounting environment locally and internationally.
Type: undergraduate degree
Duration: 3 years part time
Compulsory Subjects
First year subjects:
- Introduction to the economic and management environment
- Accounting concepts, principles and procedures
- Accounting reporting
- Accounting systems in a computer environment
- Business management
- Economics
- Introductory financial mathematics
- Commercial law
Second year subjects:
- Financial accounting for companies
- Group statements, financial analysis and the valuation of financial instruments
- Cost accounting and control
- The taxation of individuals
- Deceased and insolvent estates
- The taxation of business income
- Practical accounting data processing
- Introduction to auditing theory and audit practice
- Introduction to the performing of the audit process
- Commercial law
Third year subjects:
- General financial reporting
- Distinctive financial reporting
- Specific financial reporting
- Group financial reporting
- Management accounting techniques as an aid in decision-making
- Financial planning and control
- Financial analysis, valuations and restructuring
- Aspects of internal control of importance to an auditor
- Legal aspects concerning audit practice
- Advanced theory of auditing and the performing of the audit process
- Computer auditing and the use of the computer in performing the audit process
Careers: state accountant, budgetary control manager, financial accountant, management accountant, cost accountant, trainee chartered accountant.
Source: www.unisa.ac.za