COURSE: BACHELORS IN ACCOUNTING SCIENCE

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

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