University of Pretoria Yearbook 2022

BCom (Accounting Sciences) (07130043)

Department Accounting
Minimum duration of
3 years
study
Total credits 458
NQF level 07

Programme information
This degree programme (that is only presented on a full-time basis) 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 full-time) 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.
Students who achieved 70% and above in English Home Language (an A or a B), and 80% and above in English
First Additional Language (only an A) in the NSC (or equivalent) will be exempted from ALL 124 and therefore do
not have to register and pass this module to complete their degrees. Students who achieved 69% and below in
English Home Language (a C and below), and 79% and below in English First Additional Language (a B and
below) have to register for ALL 124 and pass this module in order to be awarded their degrees.
Students who achieved 70% for English at Cambridge A level or AS level will be exempted from ALL 124.

Admission requirements
Important information for all prospective students for 2022
● The admission requirements apply to students who apply for admission to the University of Pretoria with a
National Senior Certificate (NSC) and Independent Examination Board (IEB) qualifications.
● Applicants with qualifications other than the abovementioned should refer to:
❍ Brochure: Undergraduate Programme Information 2022: Qualifications other than the NSC and IEB,
available at click here.
● Citizens from countries other than South Africa (applicants who are not South African citizens)
should also refer to:
❍ Brochure: Newcomer’s Guide 2021, available at click here.
❍ Website: click here.
● School of Tomorrow (SOT), Accelerated Christian Education (ACE) and General Education
Development Test (GED): The University of Pretoria no longer accepts qualifications awarded by these
institutions.
● National Certificate (Vocational) (NCV) Level 4: The University of Pretoria may consider NCV candidates,
provided they meet the exemption for bachelor’s status criteria and the programme requirements.

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 1 of 20

Transferring students
A transferring student is a student who, at the time of application for a degree programme at the University of
Pretoria (UP) –
● is a registered student at another tertiary institution, or was previously registered at another tertiary institution
and did not complete the programme enrolled for at that institution, and is not currently enrolled at a tertiary
institution, or has completed studies at another tertiary institution, but is not currently enrolled at a tertiary
institution, or has started with tertiary studies at UP, then moved to another tertiary institution and wants to be
readmitted at UP.
A transferring student will be considered for admission based on
● an NSC or equivalent qualification with exemption to bachelor’s or diploma studies (whichever is applicable);
and meeting the minimum faculty-specific subject requirements at NSC or tertiary level; or having completed
a higher certificate at a tertiary institution with faculty-specific subjects/modules passed (equal to or more than
50%), as well as complying with faculty rules on admission;
● previous academic performance (must have passed all modules registered for up to the closing date of
application ) or as per faculty regulation/promotion requirements;
● a certificate of good conduct.
Note: Students who have been dismissed at the previous institution due to poor academic performance, will not
be considered for admission to UP.
Returning students
A returning student is a student who, at the time of application for a degree programme –
● is a registered student at UP, and wants to transfer to another degree at UP, or was previously registered at UP
and did not complete the programme enrolled for, and did not enrol at another tertiary institution in the
meantime (including students who applied for leave of absence), or has completed studies at UP, but is not
currently enrolled or was not enrolled at another tertiary institution after graduation.
A returning student will be considered for admission based on
● an NSC or equivalent qualification with exemption to bachelor’s or diploma studies (whichever is applicable);
and meeting the minimum faculty-specific subject requirements at NSC or tertiary level; or previous academic
performance (should have a cumulative weighted average of at least 50% for the programme enrolled for);
● having applied for and was granted leave of absence.
Note: Students who have been excluded/dismissed from a faculty due to poor academic performance may be
considered for admission to another programme at UP. The Admissions Committee may consider such students
if they were not dismissed more than twice. Only ONE transfer between UP faculties will be allowed, and a
maximum of two (2) transfers within a faculty.
Important faculty-specific information on undergraduate programmes for 2022
● The closing date is an administrative admission guideline for non-selection programmes. Once a non-selection
programme is full and has reached the institutional targets, then that programme will be closed for further
admissions, irrespective of the closing date. However, if the institutional targets have not been met by the
closing date, then that programme will remain open for admissions until the institutional targets are met.
● The following persons will be considered for admission: Candidates who have a certificate that is deemed by
the University to be equivalent to the required National Senior Certificate (NSC) with university endorsement;
candidates who are graduates from another tertiary institution or have been granted the status of a graduate of
such an institution, and candidates who are graduates of another faculty at the University of Pretoria.
● Life Orientation is excluded when calculating the APS.

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 2 of 20

● All modules will be presented in English, as English is the language of tuition, communication and
correspondence.
University of Pretoria website: click here
Minimum requirements
Achievement level
English Home Language or
English First Additional Mathematics
APS
Language
NSC/IEB NSC/IEB
5 6 34

Additional requirements
General Academic Regulations G1 to G15 apply to a bachelor's degree.
1. A student may not take more than the prescribed number of modules per semester unless permission has
been obtained from the Dean.
2. A module that has already been passed may only be repeated with the approval of the Dean.
3. 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.
4. 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. Class attendance of all
modules and for the full duration of all programmes is therefore compulsory for all students.
5. The Dean has the right of authorisation regarding matters not provided for in the General Academic
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. A student who
failed FRK 101 may only repeat FRK 101 if his/her final mark for this module was below 35%. If his/her final
mark for FRK 101 was 35% or higher, the student must register for FRK 100.
3. Note: 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. KOB 183 presupposes a basic knowledge of second year Accounting, Auditing, Financial
management and Taxation and first-year students have not been exposed to all four these subjects.

Please note: See the alphabetical list of modules for the prerequisites for individual modules.
Specialisation modules: FRK 300, FBS 300, BEL 300 and ODT 300.
A candidate who has
a. passed the Grade 12 examination in Mathematics with at least 5 (60-69%) obtains admission to the module
COS 110 in Computer Science; or has passed COS 153 or COS 131 or COS 132 and WTW 133, obtains
admission to the module COS 110 in Computer Science;
b. passed the Grade 12 examination in Mathematics with at least 4 (50-59%), will be admitted to WTW 134,

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 3 of 20

 WTW 115 and WTW 152 and with at least 5 (60-69%) to WTW 114, WTW 126, WTW 158 and WTW 161 in
Mathematics, and to WST 111 in Mathematical statistics. (For the degree programme in Actuarial and
Financial Mathematics, 80% in Mathematics is required.)
c. obtained at least 5 (60-69%) in Mathematics in the Grade 12 examination, or at least 50% in both Statistics
113, 123 will be admitted to Statistics (STK 110 and STK 120);
d. been admitted to the degree BCom (Accounting Sciences), will be admitted to Financial accounting 100 (FRK
100) ONLY on achieving a result in the compulsory accounting proficiency test written before lectures
commence, that is acceptable. Candidates who did not take Grade 12 Accounting will be admitted to
Financial accounting 101 (FRK 101) irrevocably. Accounting in Grade 12 is not a prerequisite for admission to
any BCom degree programme;
e. obtained at least 4 (50-59%) in Mathematics in the Grade 12 examination, or at least 60% in both Statistics
113 and 123 will be admitted to Informatics 112 and Economics 120, and at least 6 (70-79%) in Mathematics
or 60% in both Statistics 113 and 123 will be admitted to EKN 113 and 123;
f. obtained at least 5 (60-69%) in Mathematics or 4 (50-59%) in Mathematics, will be admitted to Informatics
154, 164 and 171.

Note: "Grade 12 examination" refers to the final National Senior Certificate (NSC) examination.
"Major subject"
To be considered a "major subject" the equivalent of four 14-week modules, including two at 300-level, must be
passed provided that:
● 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;
● the following modules which are offered at 300-level only, are also considered "major subjects": Labour law 311
(ABR 311), Labour relations 320 (ABV 320), and International business management 359 and 369 (OBS 359 and
369); and
● only two 14-week modules, or the equivalent thereof, that are not preceded by the 100- and 200-level
modules, may be taken for degree purposes. In other words, at least four 14-week modules must be taken at
300-level that are preceded by the 100- and 200-level, except for modules offered on 200- and 300-level only.
It is thus the responsibility of students to ensure before registration, that their curricula comply with all the
requirements of the applicable regulations.

Promotion to next study year

According to General Academic Regulation G3 students have to comply with certain requirements as set by the
Faculty Board.
1. In order to register for the next year of study a student must pass at least 60% of the official credits listed for
a year level of study for a three-year programme.
2. A student will be deemed to be in the second, third or a more senior year once he or she enrols for any
module in any of these levels of study.
3. If a student has passed less than the required minimum of at least 60% of the official credits listed for a year
level, he/she will not be readmitted to the Faculty of Economic and Management Sciences. Such a student
may apply in writing to the EMS Appeals Committee to be readmitted conditionally – with the proviso that the
Appeals Committee may set further conditions with regard to the student's academic progress. The
Committee may deny a student's application for readmission.
4. If a student has been readmitted conditionally, his/her academic progress will be monitored after the first
semester examinations to determine whether he/she has complied with the requirements set by the EMS

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 4 of 20

 Appeals Committee. If not, his/her studies will be suspended.
5. A student whose studies have been suspended because of his/her poor academic performance has the right to
appeal against the decision of the EMS Faculty Appeals Committee.
6. A student may be refused admission to the examination, or promotion to a subsequent year of study or
promotion in a module (if applicable) if he/ she fails to fulfil the attendance requirements. Class attendance in
all modules and for the full duration of all programmes is compulsory for all students.

Pass with distinction

a. A degree may be awarded with distinction provided the candidate meets the following criteria:

i. Completes the degree within three years;

ii. Obtains a Cumulative Grade Point Average (CGPA) of 75%;
iii. Repeated passed modules will not be considered. The initial pass mark of module will be used when
calculating the GPA.

b. A degree will only be awarded with distinction to transferees from other degrees in the Faculty of Economic
and Management Sciences, other faculties and from other universities who still complete their bachelor
degrees within three years (including the years registered for the other degree and credits transferred and
recognised).
c. The GPA will be not be rounded up to a whole number.
d. Exceptional cases will be considered by the Dean.

General information
Application of amended programme regulations
Refer to General Academic Regulation G5.

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 5 of 20

Curriculum: Year 1
Minimum credits: 127

Fundamental modules
Academic information management 111 (AIM 111)
Module credits 4.00
NQF Level 05
Faculty of Engineering, Built Environment and Information Technology
Faculty of Education
Faculty of Economic and Management Sciences
Faculty of Humanities
Service modules
Faculty of Law
Faculty of Health Sciences
Faculty of Natural and Agricultural Sciences
Faculty of Theology and Religion
Prerequisites No prerequisites.
Contact time 2 lectures per week
Language of tuition Module is presented in English
Department Information Science
Period of presentation Semester 1
Module content
Find, evaluate, process, manage and present information resources for academic purposes using appropriate
technology.

Academic information management 121 (AIM 121)

Module credits 4.00
NQF Level 05
Faculty of Engineering, Built Environment and Information Technology
Faculty of Education
Faculty of Economic and Management Sciences
Faculty of Humanities
Service modules Faculty of Law
Faculty of Health Sciences
Faculty of Natural and Agricultural Sciences
Faculty of Theology and Religion
Faculty of Veterinary Science
Prerequisites No prerequisites.
Contact time 2 lectures per week
Language of tuition Module is presented in English
Department Informatics

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 6 of 20

Period of presentation Semester 2
Module content
Apply effective search strategies in different technological environments. Demonstrate the ethical and fair use of
information resources. Integrate 21st-century communications into the management of academic information.

Academic literacy for Economic and Management Sciences 124 (ALL 124)
Module credits 6.00
NQF Level 05
Service modules Faculty of Economic and Management Sciences
Prerequisites No prerequisites.
Contact time 2 lectures per week
Language of tuition Module is presented in English
Department Unit for Academic Literacy
Period of presentation Semester 1 and Semester 2
Module content
This module is intended to equip students with the competence in reading and writing required in the four high
impact modules: Business Management, Financial Accounting, Statistics and Economics. Students will also be
equipped to interpret and draw figures and graphs and to do computations and manage relevant formulas.
Students attend two lectures per week during semester two.
This module is offered by the Faculty of Humanities.

Academic orientation 107 (UPO 107)

Module credits 0.00
NQF Level 00
Language of tuition Module is presented in English
Department Economic and Management Sciences Deans Office
Period of presentation Year

Core modules
Economics 110 (EKN 110)
Module credits 10.00
NQF Level 05
Faculty of Engineering, Built Environment and Information Technology
Faculty of Education
Service modules
Faculty of Humanities
Faculty of Natural and Agricultural Sciences

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 7 of 20

Prerequisites No prerequisites.
Contact time 1 discussion class per week, 2 lectures per week
Language of tuition Module is presented in English
Department Economics
Period of presentation Semester 1
Module content
This module deals with the core principles of economics. A distinction between macroeconomics and
microeconomics is made. A discussion of the market system and circular flow of goods, services and money is
followed by a section dealing with microeconomic principles, including demand and supply analysis, consumer
behaviour and utility maximisation, production and the costs thereof, and the different market models and firm
behaviour. Labour market institutions and issues, wage determination, as well as income inequality and poverty
are also addressed. A section of money, banking, interest rates and monetary policy concludes the course.

Economics 120 (EKN 120)

Module credits 10.00
NQF Level 05
Faculty of Engineering, Built Environment and Information Technology
Faculty of Education
Service modules
Faculty of Humanities
Faculty of Natural and Agricultural Sciences
EKN 110 GS or EKN 113 GS and at least 4 (50-59%) in Mathematics in the Grade
Prerequisites
12 examination or 60% in STK 113 and concurrently registered for STK 123
Contact time 1 discussion class per week, 2 lectures per week
Language of tuition Module is presented in English
Department Economics
Period of presentation Semester 2
Module content
This module deals with the core principles of economics, especially macroeconomic measurement the private
and public sectors of the South African economy receive attention, while basic macroeconomic relationships and
the measurement of domestic output and national income are discussed. Aggregate demand and supply
analysis stands core to this course which is also used to introduce students to the analysis of economic growth,
unemployment and inflation. The microeconomics of government is addressed in a separate section, followed by
a section on international economics, focusing on international trade, exchange rates and the balance of
payments. The economics of developing countries and South Africa in the global economy conclude the course.

Financial accounting 101 (FRK 101)

Module credits 24.00
NQF Level 05

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 8 of 20

 Candidates who did not take Grade 12 Accounting will be admitted to Financial
Prerequisites
accounting 101 (FRK 101) irrevocably.
Contact time 6 lectures per week
Language of tuition Module is presented in English
Department Accounting
Period of presentation Year
Module content
*Only available for BCom (Accounting Sciences) students
*Students who registered for FRK 101 in a previous academic year and did not pass the module, are only
allowed to register for FRK 101 again if they achieved less than 35% for the module and may, with a mark below
35%, not register for FRK 100.
(This is a core module for BCom (Accounting Sciences) that forms part of the CA Programme. Modules are
compiled and presented taking cognisance of the requirements of the SAICA syllabus.)
An introduction to the conceptual framework (theory of accounting); basic accounting equation; value added tax;
discounts, revenue; accounting procedures from source documents via subsidiary journals to general ledger and
trial balance; annual financial statements of a sole proprietorship; adjustments to financial statements; control
accounts; departmental accounts; bank reconciliation statements; inventory; property, plant and equipment;
cash and cash equivalents; investments; borrowings; interest calculations; insurance claims; entities without
profit motive; branch accounting; permanent partnerships; partnership accounts; changes in partnerships; close
corporations; companies; analysis and interpretation of financial statements using a cash flow statement;
manufacturing entities; tracing and correction of errors; incomplete records.
A technical ability to apply the aforementioned knowledge to complex problems is essential.

Informatics 112 (INF 112)

Module credits 10.00
NQF Level 05
Faculty of Engineering, Built Environment and Information Technology
Service modules
Faculty of Natural and Agricultural Sciences
A candidate must have passed Mathematics with at least 4 (50-59%) in the Grade
Prerequisites
12 examination; or STK 113 60%, STK 123 60% or STK 110
Contact time 2 lectures per week
Language of tuition Module is presented in English
Department Informatics
Period of presentation Semester 2
Module content
Introduction to information systems, information systems in organisations, hardware: input, processing, output,
software: systems and application software, organisation of data and information, telecommunications and
networks, the Internet and Intranet. Transaction processing systems, management information systems,
decision support systems, information systems in business and society, systems analysis, systems design,
implementation, maintenance and revision.

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 9 of 20

Informatics 183 (INF 183)
Module credits 3.00
NQF Level 05
Prerequisites No prerequisites.
Contact time 1 practical per week
Language of tuition Module is presented in English
Department Informatics
Period of presentation Year
Module content
Computer processing of accounting information.

Commercial law 110 (KRG 110)

Module credits 10.00
NQF Level 05
Faculty of Engineering, Built Environment and Information Technology
Service modules
Faculty of Economic and Management Sciences
Contact time 1 tutorial per week, 2 lectures per week
Language of tuition Module is presented in English
Department Mercantile Law
Period of presentation Semester 1
Module content
General introduction.
General principles of the law of contract: introduction to the law of contract; consensus; contractual capacity;
legality and physical possibility of performance; formalities; parties to the contract; conditions and related legal
concepts; special terms and the interpretation of contracts; breach of contract and the termination of the
contractual relationship.

Commercial law 120 (KRG 120)

Module credits 10.00
NQF Level 05
Faculty of Engineering, Built Environment and Information Technology
Service modules
Faculty of Economic and Management Sciences
Prerequisites Examination entrance to KRG 110
Contact time 1 tutorial per week, 2 lectures per week
Language of tuition Module is presented in English
Department Mercantile Law

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 10 of 20

Period of presentation Semester 2
Module content
Law of purchase and sale; law of lease; credit agreements; law of agency; law of security.

Business management 114 (OBS 114)

Module credits 10.00
NQF Level 05
Faculty of Engineering, Built Environment and Information Technology
Faculty of Education
Service modules
Faculty of Humanities
Faculty of Natural and Agricultural Sciences
Prerequisites May not be included in the same curriculum as OBS 155
Contact time 3 lectures per week
Language of tuition Module is presented in English
Department Business Management
Period of presentation Semester 1
Module content
The entrepreneurial mind-set; managers and managing; values, attitudes, emotions, and culture: the manager
as a person; ethics and social responsibility; decision making; leadership and responsible leadership; effective
groups and teams; managing organizational structure and culture inclusive of the different functions of a generic
organisation and how they interact (marketing; finance; operations; human resources and general
management); contextualising Sustainable Development Goals (SDG) in each of the topics.

Statistics 122 (STC 122)

Module credits 13.00
NQF Level 05
At least a 60% in STK 110 or an average of 60% for either (1) WST 133, WST 143,
WST 153; (2) STK 113, STK 123, STK 121; (3) STK 133, STK 134, STK 121; (4) WST
Prerequisites
133, WST 143, STK 121 (An aegrotat exam is available to students who obtained
50%-59%)
Contact time 1 practical per week, 1 tutorial per week, 3 lectures per week
Language of tuition Module is presented in English
Department Statistics
Period of presentation Semester 2

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 11 of 20

Module content
Inferential concepts. Experimental and observational data. Measures of association, uncertainty and goodness of
fit. Sampling error and accuracy of estimation. Introduction to linear regression, reduction of variation due to
regression. Conditional distributions of residuals. Simulation based inference: conditional means and prediction
intervals. Bivariate data visualisation. Supporting mathematical concepts. Statistical concepts are demonstrated
and interpreted through practical coding and simulation within a data science framework.
This module is also presented as a summer school for students who initially elected and passed STK 120 with a
final mark of at least 60% and then decides to further their studies in statistics as well as for students who
achieved a final mark of between 40% - 49% in STC 122 during semester 2.

Statistics 110 (STK 110)

Module credits 13.00
NQF Level 05
Faculty of Engineering, Built Environment and Information Technology
Faculty of Education
Service modules
Faculty of Humanities
Faculty of Natural and Agricultural Sciences
At least 5 (60-69%) in Mathematics in the Grade 12 examination. Candidates who
Prerequisites
do not qualify for STK 110 must register for STK 113 and STK 123
Contact time 1 practical per week, 1 tutorial per week, 3 lectures per week
Language of tuition Module is presented in English
Department Statistics
Period of presentation Semester 1
Module content
Descriptive statistics:
Sampling and the collection of data; frequency distributions and graphical representations. Descriptive
measures of location and dispersion.
Probability and inference:
Introductory probability theory and theoretical distributions. Sampling distributions. Estimation theory and
hypothesis testing of sampling averages and proportions (one and two-sample cases). Supporting mathematical
concepts. Statistical concepts are demonstrated and interpreted through practical coding and simulation within
a data science framework.

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 12 of 20

Curriculum: Year 2
Minimum credits: 171

Fundamental modules
Professional ethics 211 (BPE 211)
Module credits 6.00
NQF Level 06
Faculty of Engineering, Built Environment and Information Technology
Service modules
Faculty of Economic and Management Sciences
Prerequisites No prerequisites.
Contact time 1 lecture per week
Language of tuition Module is presented in English
Department Philosophy
Period of presentation Semester 1
Module content
In the first quarter of this module students are equipped with an understanding of the moral issues influencing
human agency in economic and political contexts. In particular philosophy equips students with analytical
reasoning skills necessary to understand and solve complex moral problems related to economic and political
decision making. We demonstrate to students how the most important questions concerning the socio-economic
aspects of our lives can be broken down and illuminated through reasoned debate. Examples of themes which
may be covered in the module include justice and the common good, a moral consideration of the nature and
role of economic markets on society, issues concerning justice and equality, and dilemmas of loyalty. The works
of philosophers covered may for instance include that of Aristotle, Locke, Bentham, Mill, Kant, Rawls, Friedman,
Nozick, Bernstein, Dworkin, Sandel, Walzer, MacIntyre, Bujo, Wiredu, and Gyekye. In the second quarter of the
module the focus is on professionalism, careers and ethics. Codes of ethics in business and professions,
professional codes, as well as ethical issues in the accountancy profession are discussed.

Core modules
Taxation 200 (BEL 200)
Module credits 32.00
NQF Level 06
Service modules Faculty of Engineering, Built Environment and Information Technology
FRK 111 and FRK 121 or FRK 100 or FRK 101. Only available to BCom (Option
Taxation, Accounting Sciences, Financial Management Sciences, Financial
Prerequisites
Sciences, Informatics, Investment Management, Law and BIT (Information
Systems) students.
Contact time 1 practical per week, 3 lectures per week
Language of tuition Module is presented in English

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 13 of 20

Department Taxation
Period of presentation Year
Module content
This module introduces students to taxation in the context of its history, its basic principles and its
interdisciplinary nature as it relates to policy, legislation and governance. It also addresses the inherent demand
for ethical and responsible conduct by all tax practitioners/professionals and taxpayers in pursuit of sustainable
development in South Africa. The module is principles-based and will enable a student to interpret and apply the
fundamental principles and concepts of taxation, specifically related to the Income Tax Act (No. 58 of 1962). In
addition, the module will enable a student to interpret and apply specific sections in the Income Tax Act relating
to donations and deceased estates.

Financial management 200 (FBS 200)

Module credits 32.00
NQF Level 06
Prerequisites FRK 100 or FRK 101 and FBS 121 GS
Contact time 4 lectures per week
Language of tuition Module is presented in English
Department Financial Management
Period of presentation Year
Module content
*Only for BCom (Accounting Sciences) students
The purpose and functioning of management accounting, cost classification. The determination of product costs
including raw material costs, labour costs, overheads and the allocation thereof according to traditional and
activity-based costing methods, inventory management, the accumulation of costs according to job and process
costing systems, the treatment of joint and by-products and the determination of costs according to a direct and
absorption costing approach. Decisionmaking with reference to cost-volume-profit ratios, relevant costs, risk and
uncertainty, decision trees, linear programming and capital investment budgets. Planning and control through
the application of quantitative techniques, budgets and standard costing.

Financial accounting 201 (FRK 201)

Module credits 32.00
NQF Level 06
Prerequisites FRK 100 or FRK 101; Only available to BCom (Accounting Sciences) students
Contact time 4 lectures per week
Language of tuition Module is presented in English
Department Accounting
Period of presentation Year

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 14 of 20

Module content
*Only for BCom (Accounting Sciences) students
(This is a core module for BCom (Accounting Sciences) that forms part of the CA Programme. Modules are
compiled and presented taking cognisance of the requirements of the SAICA syllabus.)
Preparation and presentation of company annual financial statements in compliance with the requirements of
the Companies Act and Statements of Generally Accepted Accounting Practice relating to the following: the
presentation of financial statements; revenue; inventory; property, plant and equipment; investment properties;
impairment (of individual assets); provisions; leases; events after the balance sheet date; earnings per share;
accounting policies, changes in accounting estimates and errors; certain aspects of financial instruments.
Introduction to consolidations, including basic consolidation techniques for both wholly-owned and partly-owned
subsidiaries. Certain aspects of the Companies Act, including directors’ emoluments and Schedule 4.
A technical ability to apply the aforementioned knowledge to complex problems is essential.

Informatics 264 (INF 264)

Module credits 8.00
NQF Level 06
Prerequisites INF 112, AIM 101 or AIM 102 or AIM 111 and AIM 121
Contact time 2 practicals per week
Language of tuition Module is presented in English
Department Informatics
Period of presentation Semester 1
Module content
Application of spreadsheets and query languages in an accounting environment.

Communication management 283 (KOB 283)

Module credits 5.00
NQF Level 07
Contact time 3 lectures per week
Language of tuition Module is presented in English
Department Business Management
Period of presentation Quarter 3

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 15 of 20

Module content
*Module content will be adapted in accordance with the appropriate degree programme. Only one of KOB 281–
284 may be taken as a module where necessary for a programme.
Applied business communication skills
Acquiring basic business communication skills will enhance the capabilities of employees, managers and leaders
in the business environment. An overview of applied skills on the intrapersonal, dyadic, interpersonal, group
(team), organisational, public and mass communication contexts is provided. The practical part of the module
(for example, the writing of business reports and presentation skills) concentrates on the performance
dimensions of these skills as applied to particular professions.

Commercial law 200 (KRG 200)

Module credits 24.00
NQF Level 06
Faculty of Engineering, Built Environment and Information Technology
Service modules
Faculty of Economic and Management Sciences
Prerequisites KRG 120
Contact time 3 lectures per week
Language of tuition Module is presented in English
Department Mercantile Law
Period of presentation Year
Module content
Company law, law concerning close corporations, law of partnerships, labour law, law of arbitration and
transport, law of insurance, law concerning negotiable documents, law of insolvency, law of succession and
trusts.

Auditing 200 (ODT 200)

Module credits 32.00
NQF Level 06
Prerequisites FRK 100 or FRK 101
Contact time 3 lectures per week
Language of tuition Module is presented in English
Department Auditing
Period of presentation Year

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 16 of 20

Module content
This module introduces students to auditing in the context of its history, its basic principles and its
interdisciplinary nature as it relates to policy, legislation and governance. It also addresses the inherent demand
for ethical and responsible conduct by all professional auditors and auditees in pursuit of sustainable
development in South Africa. The module is principles-based and will enable a student to interpret and apply the
fundamental principles and concepts of auditing. The module focuses on the business environment, including its
governance, risk and control aspects as well as the nature of an auditor’s work in such an environment. Students
will be able to explain the business environment, apply business and professional ethical principles and values to
decision-making, conduct and in relationships with stakeholders and society. Students will also be able to
communicate effectively with these stakeholders on governance-related matters.

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 17 of 20

Curriculum: Final year
Minimum credits: 160

Core modules
Taxation 300 (BEL 300)
Module credits 40.00
NQF Level 07
Service modules Faculty of Engineering, Built Environment and Information Technology
Prerequisites BEL 200 and FRK 221 or FRK 201
Contact time 1 discussion class per week, 4 lectures per week
Language of tuition Module is presented in English
Department Taxation
Period of presentation Year
Module content
The purpose of the module is to enable the learner to calculate the value-added tax liability and to journalise
transactions; calculate the normal tax liability (including the determination of taxable capital gains and assessed
capital losses) of individuals, companies, estates and trusts,discuss tax principles on value-added tax and
normal tax; and calculate and discuss provisional and employees' tax and to object against an assessment.

Financial management 300 (FBS 300)

Module credits 40.00
NQF Level 07
Prerequisites FBS 200 and only available to BCom (Accounting Sciences) students
Contact time 4 lectures per week
Language of tuition Module is presented in English
Department Financial Management
Period of presentation Year

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 18 of 20

Module content
*Only available to BCom (Accounting Sciences) students
The purpose and functioning of management accounting, cost classification. The determination of product costs
including raw material costs, labour costs, overheads and its allocation according to traditional and activity-
based costing methods, the accumulation of costs according to job and process costing systems, the treatment
of joint and by-products and the determination of costs according to a direct and absorption costing approach.
Decisionmaking with reference to cost-volume-profit ratios, relevant costs, risk and uncertainty, decision trees,
linear programming and capital investment budgets, principles of project management. Planning and control
through the application of quantitative techniques, budgets and standard costing. Performance measurement by
means of the principles of responsibility accounting and the determination of transfer prices.
Financial management by taking cognisance of the purpose of financial management, working capital
management, financing decisions, cost of capital, dividend policy, capital structure decisions, share valuation.
The student should be capable of applying the underlying theory to advance case studies.

Financial accounting 300 (FRK 300)

Module credits 40.00
NQF Level 07
Prerequisites FRK 201
Contact time 5 lectures per week
Language of tuition Module is presented in English
Department Accounting
Period of presentation Year
Module content
*Only available for BCom (Accounting Sciences) students
(This is a core module for BCom (Accounting Sciences) that forms part of the CA Programme. Modules are
compiled and presented taking cognisance of the requirements of the SAICA syllabus.)
Revision of work covered in FRK 201 and application of this knowledge to advanced problems. Preparation and
presentation of company annual financial statements in compliance with the requirements of Statements of
Generally Accepted Accounting Practice relating to the following: income taxes; leases (including sale and
leaseback transactions); property, plant and equipment; investment properties; provisions; events after the
balance sheet date; earnings per share (including headline earnings); intangible assets; impairment (including
introduction to cash generating units); government grants; the effects of changes in foreign exchange rates
(including hedge accounting); borrowing costs; employee benefits; non-current assets held for sale and
discontinued operations; associates; joint ventures; cash flow statements; further aspects of financial
instruments. Complex consolidation issues, including intra-group transactions; dividends; preference shares;
revaluations; horizontal, vertical and mixed groups; insolvent subsidiaries; the acquisition of an additional
interest. Analysis and interpretation of financial statements, as well as changes in capital structures.
A technical ability to apply the aforementioned knowledge to complex problems is essential.

Auditing 300 (ODT 300)

Module credits 40.00
NQF Level 07

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 19 of 20

Prerequisites ODT 200
Contact time 4 lectures per week
Language of tuition Module is presented in English
Department Auditing
Period of presentation Year
Module content
Application of statistical sampling methods in auditing. Sections of the Companies Act and the Closed
Corporation Act prescribed by the PAAB and the SAICA. Publications of the SAICA, the PAAB and selected
international auditing standards. The audit process. Internal control and system design and evaluation. Test of
controls. Auditing and controls in an electronic data-processing environment.

The regulations and rules for the degrees published here are subject to change and may be amended after the publication of
this information.

The General Academic Regulations (G Regulations) and General Student Rules apply to all faculties and registered students
of the University, as well as all prospective students who have accepted an offer of a place at the University of Pretoria. On
registering for a programme, the student bears the responsibility of ensuring that they familiarise themselves with the
General Academic Regulations applicable to their registration, as well as the relevant faculty-specific and programme-
specific regulations and information as stipulated in the relevant yearbook. Ignorance concerning these regulations will not
be accepted as an excuse for any transgression, or basis for an exception to any of the aforementioned regulations.

University of Pretoria Yearbook 2022 | [Link] | [Link] 01/03/2024 | Page 20 of 20