Program Overview

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 following persons will be considered for admission: a candidate who is in possession of a certificate that is deemed by the University to be equivalent to the required Grade 12 certificate with university endorsement; a candidate who is a graduate from another tertiary institution or has been granted the status of a graduate of such an institution; and a candidate who is a graduate of another faculty at the University of Pretoria.
• Life Orientation is excluded when calculating the APS.
• Minimum requirements:
  • Achievement level | APS
  • Afrikaans or English | Mathematics
  • NSC/IEB | HIGCSE | AS-Level | A-Level | NSC/IEB | HIGCSE | AS-Level | A-Level
  • 5 | 3 | C | C | 6 | 2 | B | B | 34

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 passed at 300-level shall only be recognised for degree purposes if the corresponding prescribed module(s) at 200-level has/have been passed, unless the Dean decides otherwise.
6. A module already passed may only be repeated with the approval of the Dean.
7. A module passed may not be taken into account for more than one degree or field of specialisation.
8. 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.
9. 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.
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 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. If second-year modules clash with FRK 101 periods, students are advised not to register for those modules as class attendance for FRK 101 is compulsory.
4. 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

• A student must pass at least 4 core semester or 2 core year modules to be admitted to the subsequent year of study.
• 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.
• A student whose studies have been suspended because of his/her poor academic performance has the right to appeal against the decision of the Faculty's Admissions Committee.

Pass with Distinction

• A degree may be awarded with distinction provided the candidate meets the following criteria:
  1. Completes the degree within three years;
  2. Obtains a Cumulative Grade Point Average (CGPA) of 75%;
  3. 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 in 2015 must take the modules indicated under the particular field of specialisation.

Curriculum

Year 1

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

Year 2

• Fundamental modules:
  • BPE 211: Professional ethics 211
• Core modules:
  • BEL 200: Taxation 200
  • FBS 200: Financial management 200
  • FRK 201: Financial accounting 201
  • KRG 200: Commercial law 200
  • ODT 200: Auditing 200
  • INF 281: Informatics 281
  • KOB 283: Communication management 283

Year 3

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

Minimum Credits

• Minimum credits for Year 1: 119
• Minimum credits for Year 2: 166
• Minimum credits for Year 3: 160

Specialisation Modules

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