Department of Accounting and Auditing welcomes you to the pages represented by the following disciplines housed in the department

• Financial Accounting
• Auditing and Corporate Governance
• Taxation
• Management Accounting and Finance

The department has been present for the 60 years of the university’s existence and is held in in high esteem, particularly since gaining SAICA accreditation for its four year BCom (Accounting Science) degree.

The Departmental vision and mission statements dovetail eloquently with those of the faculty and Institution.

The Department prepares students for graduation in the following degrees

Chartered Accountancy Programme known as BCom (Accounting Science) – This 4 year degree forms part of the undergraduate academic route of becoming a chartered accountant and is accredited by SAICA.

Non SAICA Accredited Accountancy Programme known as BCom (Accounting) The aim of this degree is to prepare accounting students for the accounting profession outside of the SAICA stable.

BCom (Management Information Systems known as BCom (MIS) – Aimed at those who want to use technology to enhance business performance.

By the end of the 2021 academic year we aim to offer:

A PGDA (Post Graduate Diploma in Accounting) and BCom (Accounting) Honours degree. – Upon passing the PGDA students are entitled to write SAICA’s ITC (Initial Test of Competency) whilst the NQF Level 8 Honours degree may articulate to an MCom.

Higher Certificate in Accounting offered at our Richards Bay campus. The purpose of the programme is to provide a structured qualification (at NQF level 5) for students wishing to work as bookkeepers and junior accountants. The programme aims to develop an integrated conceptual understanding, synthesis and application of accounting principles.

Service Subject Modules

Service subject modules from first to third year level refer to accounting as a module presented as part of the curricula of a wide range of other degrees housed in the Faculty and some in the Faculty of Education.

The Department currently has a staff complement (academic and administrative) of 18 (1 Administrative and one in Richards Bay). The majority of the academic personnel hold relevant professional financial qualifications (CA(SA)’s, SAIPA designations and are members of ACCA, IRBA and CIMA) in addition to their academic qualifications.

Purpose and Rationale

BCom 4-Year Extended Degree: General Information

BCom 4-Year Extended: Accounting and Auditing (2FDEG0)

Academic Structure:

BCom 4-Year Extended: Accounting and Economics (2FEGAE)

Academic Structure:

BCom 4-Year Extended: Business Management and Accounting (2FEGMA)

BCOM: ACCOUNTING SCIENCE (2ADEG3)

Purpose and rationale of the qualification

The degree, BCom (Accounting Science) is designed for students who plan careers as Chartered Accountants. The degree will prepare the students for postgraduate accounting studies and their training contracts.

The programme is designed in consultation with the South African Institute of Chartered Accountants (SAICA) and recognised by them as a requirement to practice as a chartered accountant.  This qualification requires a thorough grounding in the knowledge, theory, principles and skills of the profession or career concerned and the ability to apply these to professional or career contexts.  The programme also serves as basis for entry into several postgraduate study opportunities.

NOTE: The curriculum below allows admission to the Postgraduate Diploma in Accounting Science programme. It is recommended for students who intend writing the Initial Test of Competence (ITC) of the South African Institute of Chartered Accountants.

Exit-level Outcomes

The proposed curriculum will be informed by the “Conceptual Framework” which prescribes pervasive and discipline specific skills. The programme will meet the following outcomes and competencies:

• Pervasive skills will be inculcated by exposing students to the professional skills and personal attributes required by aspirant accountants. Professional ethics will not only be part of the curriculum but be entrenched by encouraging responsible behavioral patterns.
• A study of the structure and working of the business world including the economic and other problems which arise in business.
• An inter-disciplinary study of economics, accounting, statistics, law and ethics which concentrates on the application of appropriate concepts and techniques towards the understanding, analysis and solution of problems in a business environment.
• A study of the scientific approach to management problems and use of current quantitative and computer techniques in those areas in business management formerly considered to be largely matters of opinion and judgment.
• Ultimately specialising in each of the areas of Financial Accounting, Auditing, Financial Management, Management Accounting and Taxation enabling articulation to an accredited post graduate program.

General information

Academic Structure:  Accounting Science (2ADEG3)

BCom: Accounting (2ADEG1)

The purpose of this qualification is to provide students with a comprehensive knowledge base for identifying, analysing, evaluating and solving problems in the following underlying core modules: accounting; auditing; taxation and financial management.

Students should be able to reflect on their decisions and applications in these fields to assess the effect thereof in the holistic context of accounting as a practice.

Academic Structure:

Purpose and rationale of the qualification

• Demonstrate a fundamental knowledge of general principles and theories of business and their application in business and commerce.
• Demonstrate technical and communication skills and knowledge that are appropriate in the area(s) of their chosen specialisation.
• Display a continuing professional approach to work, community responsibilities and personal development.
• Solve problems in business and commerce.
• Work effectively as an individual, in teams and in organisations to create the opportunity to develop as a leader in a multi-disciplinary environment.

BCom degree: General information

Academic Structure:

BCom: Business Management and Accounting (2DEGMA)

Academic Structure:

Higher Certificate in Accounting (2AHCR1)

Purpose:

General Information

Academic Structure: 

Advanced Certificate in Accountancy (2AACR1)

Purpose:

 General Information

Academic Structure: