University of South Africa, UNISA
Full Time / Part Time
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.