Program Overview

University Program Information

The university offers a range of programs, including undergraduate and honors qualifications, master's and doctoral degrees, and short learning programs.

Undergraduate and Honors Qualifications

• The Bachelor of Accounting Sciences in Taxation is a qualification that equips learners with the knowledge, skills, and attitudes to become taxation specialists within the accounting profession.
• Qualification code: 98318
• NQF level: 7
• Total credits: 360
• SAQA ID: 86226
• APS/AS: 21

Program Purpose and Outcomes

The purpose of the Bachelor of Accounting Sciences in Taxation is to help equip learners with the knowledge, skills, and attitudes to become taxation specialists within the accounting profession.

• The qualification will develop a capacity for logical analysis of legal taxation issues required to operate within public and private institutions.
• A qualifying learner will be able to:
  • Identify, explain, and apply taxation principles and processes to transactions and operations to ensure compliance with taxation legislation.
  • Analyse and interrogate information to make practical recommendations on taxation problems.
  • Solve complex taxation problems from a legal and business perspective.
  • Demonstrate understanding of taxation legislation and regulations.
  • Apply taxation practices to provide taxation opinions and advice.
  • Employ taxation disciplines, values, ethics, and attitudes as required of professionals in the field of taxation.

Registration and Eligibility

• Applicants (new applicants and Unisa students who applied for admission to a new qualification) may only register if they have received an offer of placement from Unisa and have accepted the offer online.
• Re-registering students may register for the 2026 academic year once the registration period opens.

Choosing Modules

• Each Unisa qualification is structured in such a way that you need to pass a certain number of NQF level credits within a certain amount of time in order to graduate.
• Co-requisite: Module A is a co-requisite for Module B. You want to register for Module B, but have not yet passed Module A. You must then register for both Modules A and B simultaneously.
• Pre-requisite: If Module A is a pre-requisite for Module B, you must pass Module A before you may register for Module B.

Curriculum

The curriculum for the Bachelor of Accounting Sciences in Taxation includes the following modules:

First Level

• AIN1501 - Accounting Information Systems in a Computer Environment
• BNU1501 - Basic Numeracy
• CAS1501 - Perspectives on Accountancy
• CLA1503 - Commercial Law IC
• DSC1630 - Introductory Financial Mathematics
• ECS1501 - Economics IA
• ECS1601 - Economics IB (Macroeconomics I)
• FAC1502 - Financial Accounting Principles, Concepts and Procedures
• FAC1601 - Financial Accounting and Reporting
• IOP1501 - Psychological Processes In the Work and Self-employed Context
• MNB1501 - Business Management IA

Second Level

• AUE2602 - Corporate Governance in Accountancy
• CLA2602 - Commercial Law IIB
• ECS2601 - Intermediate Microeconomics
• ECS2602 - Intermediate Macroeconomics
• FAC2601 - Financial Accounting for Companies
• FAC2602 - Selected Accounting Standards and Simple Group Structures
• IOS2601 - Interpretation of Statutes
• MAC2602 - Principles of Strategy, Risk & Financial Management Techniques
• TAX2601 - Principles of Taxation

Third Level

• AUI3702 - The Internal Audit Process: Test of Controls
• FAC3701 - General Financial Reporting
• TAX3703 - Taxation of Estates
• TAX3704 - Tax Administration
• TAX3705 - Tax opinion writing
• TAX3761 - Taxation of business activities and Individuals

Additional Information

• Students will retain credit/s for the replacement module/s.
• Transitional arrangements/equivalences apply to certain modules.