Program Overview

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Programme: BCom Accounting Sciences

Programme Information

This degree programme is the specialised bachelor's degree for candidates who are preparing for the relevant qualifying examinations of the South African Institute of Chartered Accountants (SAICA) and the Independent Regulatory Board for Auditors (IRBA). The programme BCom (Accounting Sciences), together with the BComHons (Accounting Sciences) and the Certificate in the Theory of Accountancy (CTA), is accredited by the SAICA as part of its education requirements for the chartered accountant qualification.

Admission Requirements

• The closing date is an administrative admission guideline for non-selection programmes.
• Candidates who are in possession of a certificate that is deemed by the University to be equivalent to the National Senior Certificate (NSC) with admission to bachelor's degree studies are considered for admission.
• Candidates who are graduates from other tertiary institutions or have been granted the status of graduates of such institutions are considered for admission.
• Candidates who are graduates of another faculty at the University of Pretoria are considered for admission.
• Life Orientation is excluded when calculating the APS.

Additional Requirements

1. General Regulations G.1 to G.15 (with the exception of Regulation G.11.2(c)) apply to a bachelor's degree.
2. A student may not take more than the prescribed number of modules per semester unless the Dean decides otherwise.
3. A student may take a module not listed as an elective module only if the prior approval of the Dean has been obtained.
4. A student who is in possession of a bachelor's degree may not present any modules passed for that degree for another field of specialisation or degree in this Faculty.
5. A module already passed may only be repeated with the approval of the Dean.
6. A module passed may not be taken into account for more than one degree or field of specialisation.
7. It remains the student's responsibility to ascertain, prior to registration, whether all the modules he/she intends taking can be accommodated in the class, test and examination timetables.
8. The Faculty of Economic and Management Sciences supports an outcomes-based education system and places a high premium on the development of specific academic competences.
9. Class attendance in all modules and for the full duration of all programmes is compulsory for all students.
10. The Dean has the right of authorisation regarding matters not provided for in the General Regulations or the Faculty Regulations.

Other Programme-Specific Information

1. The specialisation modules on the first to third year for the degree BCom (Accounting Sciences) may only be taken by students who are selected for this degree.
2. A student who failed FRK 100 must repeat FRK 100 and is not allowed to register for FRK 101.
3. Students are strongly advised to take KOB 183 in the third quarter of their second year as prescribed only and not in their first year.

Promotion to Next Study Year

According to General Regulation G.3, students have to comply with certain requirements as set by the Faculty Board.

1. A student must pass at least 4 core semester or 2 core year modules to be admitted to the subsequent year of study.
2. If a student has passed less than the required minimum of 4 core semester or 2 core year modules, he/she will not be readmitted to the Faculty of Economic and Management Sciences.

Pass with Distinction

1. A degree may be awarded with distinction provided the candidate meets the following criteria:
   • Completes the degree within three years.
   • Obtains a Cumulative Grade Point Average (CGPA) of 75%.
   • Repeated passed modules will not be considered.

General Information

• Students who commenced their studies before 2015 must complete the programme in terms of the curriculum of the year in which they commenced their studies.
• Students who are registering for a degree programme for the first time from 2015 onward must take the modules indicated under the particular field of specialisation.

Curriculum

The curriculum for the BCom (Accounting Sciences) degree is as follows:

Year 1

• AIM 111: Academic information management 111
• AIM 121: Academic information management 121
• ALL 124: Academic literacy for Economic and Management Sciences 124
• UPO 107: Academic orientation 107
• EKN 110: Economics 110
• EKN 120: Economics 120
• FBS 121: Financial management 121
• FRK 101: Financial accounting 101
• INF 112: Informatics 112
• INF 183: Informatics 183
• KRG 110: Commercial law 110
• KRG 120: Commercial law 120
• OBS 114: Business management 114
• STK 110: Statistics 110

Year 2

• BPE 211: Professional ethics 211
• BEL 200: Taxation 200
• FBS 200: Financial management 200
• FRK 201: Financial accounting 201
• INF 264: Informatics 264
• KOB 283: Communication management 283
• KRG 200: Commercial law 200
• ODT 200: Auditing 200

Year 3

• BEL 300: Taxation 300
• FBS 300: Financial management 300
• FRK 300: Financial accounting 300
• ODT 300: Auditing 300

Minimum Requirements for Bachelor's Degrees

• Minimum credits: 122 (Year 1), 171 (Year 2), 160 (Year 3)
• Students who commenced their studies before 2015 must complete the programme in terms of the curriculum of the year in which they commenced their studies.