Bachelor of Accounting

Bachelor of Accounting

B.Acc (Accounting)

SAQA ID 103057

This programme is offered by Boston City Campus & Business College Head Office in the
distance mode of provision, with all other Boston City Campus & Business Colleges operating
as Support Centres. Apply to register at any Boston City Campus & Business College branch
countrywide.

Download the Fact Sheet for additional, detailed programme information.

YEAR ONE MODULES

Semester A

  • Computer Literacy (HCLT101-1)
  • Academic Literacy (HALT130-1)
  • Business Management 1 (HBMN130-1)
  • Financial Accounting Principles, Concepts and Procedures (HFAC131-1)

Semester B

  • Computer Literacy Advanced (HCLT102-1)
  • Commercial Law 1 (HLWC1181)
  • Economics 1 (HECO130-1)
  • Legal Aspects of Accounting (HLAA130-1)
  • Financial Accounting Reporting (HFAC132-1)

YEAR TWO MODULES

Semester A

  • Commercial Law 2 (HLWC230-1)
  • Auditing Theory and Practice (HAUD230-1)
  • Financial Accounting for Companies (HFAC230-1)
  • Principles of Management Accounting (HMAC230-1)
  • Principles of Taxation (HTAX230-1)

Semester B

  • Ethics in Accountancy (HBLE231-1)
  • Corporate Governance in Accountancy (HBLE232-1)
  • Selected Accounting Standards and Simple Group Structures (HFAC231-1)
  • Principles of Strategy, Risk and Financial Management Techniques (HFMN230-1)
  • Computerised Accounting (HCLT103-1)
  • Work Integrated Learning (HWBAC330-1)


YEAR THREE MODULES

Semester A

  • Audit Planning and Tests of Control (HAUD330-1)
  • General Financial Reporting (HFAC330-1)
  • Group Financial Reporting (HFAC331-1)
  • Application of Management Accounting Techniques (HMAC330-1)
  • Taxation of Business Activities (HTAX330-1)

Semester B

  • Substantive Procedures in Finalising an Audit (HAUD331-1)
  • Distinctive Financial Reporting (HFAC332-1)
  • Specific Financial Reporting (HFAC333-1)
  • Applications of Financial Management Techniques (HFMN330-1)
  • Taxation of Individuals (HTAX331-1)

ASSESSMENT STRATEGIES

Various Assessment Strategies (ASC, ASW, AS1 to AS5) are used throughout the modules in the programme. For example, AS5 is predominately applied in this programme and consists of

Formative Assessments (FA1 and FA2), also known as assignments or tests, which count thirty percent (30%) – fifteen percent (15%) each – towards the overall mark.

Summative Assessments in the form of a final exam or capstone project (SA1), count sixty percent (60%), and a research or reflective essay (SA2) count ten percent (10%) towards the overall mark.

No supplementary assessment is provided for FA1 or FA2. A maximum of one (1) additional supplementary assessment opportunity is provided for SA1 and SA2 respectively, which will be charged for. Please consult the Fact Sheet and Student Rulebook for additional, detailed programme information.

DURATION

Based on credits and notional hours of this qualification, the minimum duration is three years and the maximum duration is nine years of study.

OUTCOMES

On completion of the programme graduates will have the necessary knowledge and practical skills required to:

  • Operate effectively in the workplace using a number of Windows-based end-user Applications
  • Apply principles, theories and methodologies of financial accounting from the processing of basic transactions to the preparation of financial statements for a complex and broad range of both individual business and groups in accordance with the International Standards of Financial Reporting
  • Demonstrate the ability to provide accurate financial information, analyse financial reporting needs, establish relevant systems, and perform external financial reporting
  • Develop knowledge and an understanding of the underlying principles and concepts relating to auditing and assurance and technical proficiency in using auditing techniques
  • Demonstrate knowledge of the general legal framework, and specific legal areas relating to business including the South African tax system as well as the ability to prepare tax calculations in accordance with legal requirements
  • Develop knowledge and understanding of the underlying principles and concepts relating to financial management and management accounting
  • Identify, evaluate, and analyse socio-economic needs of society, display an awareness of professional ethics and ethical standards, and recognise the need for life-long learning

ENTRY REQUIREMENTS

National Senior Certificate (NSC), with English, Mathematics and Accounting amongst the modules passed and with endorsement for admission to Bachelor’s study; or National Certificate (Vocational) (NC(V)), with English, Mathematics and Accounting amongst the modules passed and with endorsement for admission to Bachelor’s studies; or prior to 2009, Senior Certificate with English, Mathematics and Accounting amongst the modules passed.

A number of post school qualifications may be used for admission and/or advanced placement into the degree programme with due regard for the 50% credit transfer rule and guidelines of progression and articulation. For example, a Higher Certificate in Accounting, NQF (HEQSF) Level 5, minimum Credits 120; or a Diploma in Accounting, NQF (HEQSF/OQSF) Level 6, minimum Credits 240 or 360.

PROGRAMME CATEGORY

BOSTON HIGHER EDUCATION PROGRAMME
On successful completion the Learner will be issued a Bachelor of Accounting SAQA ID 103057, NQF L7, minimum 396 credits from Boston City Campus & Business College.

All modules are compulsory and must be passed.