FACULTY

Commerce, Administration and Law

DEPARTMENT:

Accounting and Auditing

QUALIFIER

Higher Certificate in Accountancy

MAJORS

Financial Accounting 1A

Financial Accounting 1B

Management Accounting 1A

UNIZULU Code

2AHCR1/CAHCR1

SAQA ID

99552

NQF EXIT Level

5

Presentation mode of subjects:

Day classes

Intake for the qualification:

January

Registration cycle for the subjects:

January

Total credits to graduate:

120

SUBJECT NAME

NEW

SUBJECT CODE

SUBJECT CREDITS

NQF

LEVEL

PRE-REQUISITE SUBJECT(S)

SEMESTER 1

Financial Accounting 1A

2CAC101

15

5

None

Business Calculations 1A

2ABU101

15

5

None

Management Accounting 1A

2AMA101

15

5

None

Management Information Systems 1A

2AMS101

15

5

None

UNIZULU 101

UZUL100

16

5

None

SEMESTER 2

Financial Accounting 1B

2CAC102

15

5

None

Business Literacy

2ABL102

15

5

None

Legal Principles and Practices for Accountants 

2ALP102

15

5

None

Management Information Systems 1B

2AMS102

15

5

None

UNIZULU 101

UZUL100

16

5

None

TOTAL

126

CODE

MODULE NAME

MODULE DESCRIPTION

2CAC101

Financial Accounting 1A

At the end of the course, students should have developed the necessary skills to understand the business cycle and various decisions taken in a business; record and interpret financial transactions; prepare financial statements as well as relate underlying accounting assumptions and concepts to current practice. Students are expected to develop the ability to record all routine transactions including the Cash book in accordance with the VAT Act requirements.

2CAC102

Financial Accounting 1B

This module discusses the basic disclosure of assets; liabilities and the various forms of equity in sole traders, partnerships, and companies. Inventory and the recording thereof is also discussed. Cash and credit transactions are discussed and the reconciliation of bank, debtors and creditors are discussed in detail.  Property, plant and equipment also form part of this curriculum.  This module concludes with the discussion of partnerships.

2AMA101

Management

Accounting 1

This module discusses the principles of cost classification and terminology; stock holding terms, concepts and administration of stock; remuneration systems; overhead costs and allocation rates; cost flow and manufacturing costs as well as cost-volume profit analysis is the final topic of this module.

2AMS101

Management Information Systems 1A

This course introduces students to the techniques and tools of management information systems. Coverage is given to the Information System as it relates to the system’s concept and its role in an organisation, IT infrastructure with the focus on hardware and software, as well as database technologies. Students will learn social and global subjects such as ethical, legal and security issues relative to Management Information Systems. Computer literacy will be focused on Microsoft Word documents, Power Point presentations, data management using databases as well as  Microsoft visio and project management

2AMS102

Management Information Systems 1B

This course is a continuation of MIS 1.1, now focusing on data communication; the Internet; E-Commerce; Global Information Systems; IS Development; Enterprise systems; Management Support Systems and a peak into the future looking at emerging trends and technologies. The technical component will be on spreadsheets and web page development.

2ABU101

Business Calculations

This module deals with arithmetic; decimals; percentages; ratios; algebra; indices; algebraic expressions; factorisation; transposing formula; solving equations; straight line and exponential graphs.

2ALP102

Legal Principles and Practices for

Accountants 1

Students will be introduced to the normative systems and sources of law.  The rules relating to the Interpretation of Statutes, requirements of a valid contract, contracts of sale and purchase as well as the law of Agency will also be introduced to the students.

2ABL102

Business Literacy

This course covers various topics which include the theory of communication; channels of communication; adaptation and the selection of words; construction of clear sentences and paragraphs; writing for effect as well as the introduction to messages and the writing process. It also focusses on informal oral communication, public speaking and oral reporting; the introduction to communication in the workplace; techniques of cross-cultural communication; correctness of communication; technology-enabled communication and business research methods.

UZUL100

UNIZULU 101

The purpose of the module is to unlock the potential of students to meaningfully access the university curriculum in a way that transcends the constraints of knowledge boundaries; generating new forms of thinking and acting. UNIZULU 101 is constructed in ways that build resonance between students’ real-life experiences and histories.  It is an investment to be returned by the collaborative and innovative growth of socially engaged students in a socially engaged and relevant university.