UNISA COST AND MANAGEMENT DIPLOMA
Admission Requirement: National Higher Certificate Accountancy
Compulsory Modules are listed and given a short description:
CPR2601 - Corporate Procedures II
Duration: Semester module
NQF Level - 6
Credits - 12
Purpose: General principles of law regarding company meetings: types of meetings, essentials of a valid meeting, order at meetings, admission of the press to meetings, procedural laws governing meetings, rules of debate at meetings, the chairman, the law of defamation, members' and directors' meetings, general meetings properly convened, constituted and conducted, general office practice and systems of control and administration. Management of companies and the JSE: types of companies, directors, share capital, raising new capital, application and allotment of new shares, rights offers, transfer of shares, borrowing and debenture issues, capitalisation issues, options, calls, forfeiture and lien, dividends and interest, nature and purpose of the stock exchange, the JSE, advantages of listing on the JSE, application for normal, additional and transmuted listing on the JSE and the costs of obtaining and maintaining a listing.
DSC1630 - Introductory Financial Mathematics
Duration: Semester module
NQF Level - 6
Credits - 12
Pre-Requisite: NSC MATHS with a rating of 4 or MAT1510 or MAT0511 with 75%
Purpose: To enable the student to derive and apply the fundamental formulae of financial mathematics.
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&TXN203
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.
MNA3M1G - Management Accounting Iii (Module 1)
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: The application in business of flexible and capital budgets. Activity based costing and just-in-time (JIT) to provide information for decision-making by management. Relevant revenues and costs and the decision making process.The application of standard costs and variances, Quantitative techniques for managerial decision-making.
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.
MNG1502 - Management Ia
Duration: Semester module
NQF Level - 5
Credits - 12
Purpose: A general outline of management, management functions, leadership and teamwork, interpersonal skills.
OGM3M2D - Organisational Management Iii (Module 2)
Duration: Year module
NQF Level - 7
Credits - 12
Purpose: This module focuses on the human resource management functions and general concepts and principles essential for line management in the management of human resources. The following aspects of human resource management are discussed: introduction to human resource management, strategic human resource planning, job analysis, recruitment, selection, socialisation and orientation, training and development, performance evaluation, job evaluation, compensation and employee benefits, career management, absenteeism, labour turnover, labour legislation and change management. This module is offered in English only. This module will be offered for the last time in 2012.
TXN201B - The Taxation of Individuals
Duration: Semester module
NQF Level - 6
Credits - 12
Pre-Requisite: FAC1502,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: FAC1501&FAC1601
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.