NATIONAL DIPLOMA IN ACCOUNTING - UNISA COURSES


NATIONAL DIPLOMA IN ACCOUNTING

Unisa offers National Diploma in Accounting which is a 3 year diploma. This diploma in accounting is NQF 6 (national qualifications framework). 

BSS2M1F - Business Information Systems Ii: Module 1

Duration: Year module
NQF Level - 6
Credits - 30
Pre-Requisite: DPA101P & DPA202T or AIN1501 & AIN2601
Purpose: To equip students with knowledge and skills in the following principles: Understand and apply fundamental information system principles in the context of business information systems and business organisations, so that they can function efficiently and effectively as accountants, internal auditors, business employees, and managers in a business environment. Module 1 focuses on the different types of information systems used in business organizations.

BSS2M2G - Business Information Systems Ii: Module 2

Duration: Year module
NQF Level - 6
Credits - 30
Pre-Requisite: DPA101P & DPA202T or BSS1M1I & BSS1M2I or AIN1501 & AIN2601
Purpose: The purpose of this module is tundamental information system principles in the context of business information systems and business organisations, so that they can function efficiently and effectively as accountants, internal auditors, business employees, and managers in a business environment. Module 2 focuses on the development of information systems to meet business needs, as well as the security, social and ethical issues underlying the use of business information systems

FAC2602 - Selected Accounting Standards and Simple Group Structures

Duration: Semester module
NQF Level - 6
Credits - 12
Pre-Requisite: FAC1601.
Purpose: To gain knowledge and insight into the following subject matter as well as the ability to apply this knowledge when preparing a set of financial statements and consolidated group statements: Introduction to group financial statements (simple group structures; elimination of intercompany transactions; dividends and preference shareholding) and the statement of cash flows.

FAC3701 - General Financial Reporting

Duration: Semester module
NQF Level - 7
Credits - 12
Pre-Requisite: FAC2601,FAC2602 & TAX2601
Purpose: To gain knowledge of and insight into, as well as the ability to apply this knowledge to the preparation of financial statements, for the following subject matter: the accounting framework; the requirements for financial statement presentation taking into account certain items which affect the statement of profit or loss and other comprehensive income and the statement of financial position; the accounting treatment and disclosure of income taxes, including deferred tax revenue; the accounting treatment and disclosure of errors, and changes in accounting policies and estimates; events after the reporting period provisions, contingent liabilities and contingent assets, and the tax implications of the preceding topics.
FAC3701 - General Financial Reporting
Duration: Semester module
NQF Level - 7
Credits - 12
Pre-Requisite: FAC2601,FAC2602 & TAX2601
Purpose: To gain knowledge of and insight into, as well as the ability to apply this knowledge to the preparation of financial statements, for the following subject matter: the accounting framework; the requirements for financial statement presentation taking into account certain items which affect the statement of profit or loss and other comprehensive income and the statement of financial position; the accounting treatment and disclosure of income taxes, including deferred tax revenue; the accounting treatment and disclosure of errors, and changes in accounting policies and estimates; events after the reporting period provisions, contingent liabilities and contingent assets, and the tax implications of the preceding topics.

MNA3M2H - Management Accounting Iii (Module 2)

Duration: Year module
NQF Level - 7
Credits - 30
Pre-Requisite: CTA2M1A,CTA2M2A
Purpose: To equip students with knowledge and skills in the following principles of management accounting: Short-term and long-term decision-making techniques and investment appraisal methods.

TXN201B - The Taxation of Individuals

Duration: Semester module
NQF Level - 6
Credits - 12
Pre-Requisite: FAC1601
Purpose: To gain knowledge of and insight into the following topics and the ability to apply this knowledge: basic principles of taxation; calculation of taxable income; prepaid taxes; fringe benefits; retirement benefits; the taxation of investment income; the taxation of non-residents; the taxation of farmers; capital gains tax.

TXN203D - Taxation of Business Income

Duration: Semester module
NQF Level - 6
Credits - 12
Pre-Requisite: FAC1601 & TAX2601 or ACN101M & ACN102N or FAC1M2X & FAC2M2V
Purpose: To gain knowledge of and insight into the following topics and the ability to apply this knowledge: the taxation of business income, partnerships, companies and close corporations; taxation of trusts; tax administration; Value-Added Tax (VAT); capital gains tax.

BSS2M1F - Business Information Systems II: Module 1
BSS2M2G - Business Information Systems II: Module 2
FAC2602 - Selected Accounting Standards And Simple Group Structures
FAC3701 - General Financial Reporting
MNA3M1G - Management Accounting III (Module 1)
MNA3M2H - Management Accounting III (Module 2)
TXN201B - The Taxation Of Individuals
TXN202C - Deceased And Insolvent Estates
TXN203D - Taxation Of Business Income