HANDBOOK FOR 2021 ACCOUNTING AND
HANDBOOK FOR 2021FACULTY ofACCOUNTING ANDINFORMATICSDEPARTMENT ofAUDITING AND TAXATIONPROGRAMMES:Diploma: Internal AuditingDiploma: Internal Auditing Extended Curriculum ProgrammeAdvanced Diploma: Internal AuditPost Graduate Diploma: Internal AuditMaster of Accounting: Internal AuditingDiploma: TaxationDiploma: Taxation Extended Curriculum ProgrammeAdvanced Diploma: TaxationPost Graduate Diploma: TaxationMaster of Accounting: Taxation
FACULTY VISIONA globally recognised faculty for academic excellence.FACULTY MISSION“Developing Leaders for the Information Society”through: Excellence in teaching and learning Relevant research and creative innovation Social entrepreneurshipFACULTY VALUESFairnessWe treat people equitably with respect. Our decisions are impartial. We embracediversity and inclusion.AccountabilityWe accept responsibility for activities, decisions, actions and disclose outcomes in atransparent way.IntegrityWe enhance our reputation with consistent trustworthy conduct.
DEPARTMENTAL VISIONLeading Academic Excellence in Auditing and TaxationDEPARTMENTAL MISSION“Developing Auditing and Taxation Professionals”through: Innovative Teaching and Learning Pioneering Collaborative Research Stakeholder EngagementDEPARTMENTAL VALUESTo go above and beyond, for one another personifying:IntegrityTo be honest, fair, trustworthy and credible.AccountabilityTo be transparent, answerable and professional.DiversityTo embrace inclusivity and respect for one another.What is a University of Technology?A university of Technology is characterized by being research informed than researchdriven where the focus is on strategic and applied research that can be translated intoprofessional practice. Furthermore, research output is commercialized thus providinga source of income for the institution. Learning programmes, in which the emphasison technological capability is as important as cognitive skills, are developed aroundgraduate profiles as defined by industry and the professions.
CONTENTSPage1. CONTACT DETAILS12. STAFFING23. PROGRAMMES OFFERED BY THE DEPARTMENT34. PROGRAMME INFORMATION AND RULES FOR ENTRANCEREQUIREMENTS45. PROGRAMME STRUCTURE106. REGISTRATION AND RE-REGISTRATION RULES217. SUBJECT CONTENT24IMPORTANT NOTICEThe departmental rules in this handbook must be read in conjunction with the University’s General Rules included in the Student Handbook.The University reserves the right to change the contents without prior notice.NOTE TO ALL REGISTERED STUDENTSYour registration is in accordance with all current rules of the Institution. If, for whatever reason, you do not register consecutively for every year of your programme, yourexisting registration contract with the Institution will cease. Your re-registration anytime thereafter will be at the discretion of the Institution and, if permitted, will be inaccordance with the rules applicable at that time.
1. CONTACT DETAILSAll departmental queries to:Secretary:Tel No:Fax No:Email:Location of Department:Mrs P Khumalo031 373 5610031 373 5601phumzilem1@dut.ac.zaRitson Campus, Block C, Second Floor, East WingAll faculty queries to:Faculty Assistant:Tel No:Fax to Email:Email:Mrs S Moodley031 373 5520086 262 6836sandram@dut.ac.zaFaculty Officer:Tel:Email:Mrs N Singh-Sakichand031 373 5149nitashas@dut.ac.zaLocation of Faculty office:East Wing, Hotel School Building,Ritson CampusExecutive Dean:Tel No:Fax No:Location of ExecutiveDean’s office:Professor O Olugbara031 373 5597031 373 5593Deputy Dean (Acting):Tel No:Fax No:Location of DeputyDean’s office:TBCNorth Wing, Hotel School Building,Ritson CampusNorth Wing, Hotel School Building,Ritson Campus-1-
2. STAFFING – NAME AND QUALIFICATIONHead of Department: Dr LF Jali, DBA (UKZN); MEd (UKZN); BCom (UniZulu);Adv Dip in AdultEd (UND); BEd (UND); JSTC (AdamsCol)Senior Lecturers:Mr DN Bhagwan, CA(SA); CTA (RAU); BComptHons(UNISA); DipAcc (UND); BCom (UDW)Mrs C Ronald, MCom (Tax) (UDW); PG DTE (UNISA);BCom (UDW)Mr A Seetharam, CA(SA); FIIASA, CIA; CTA (UNISA);BComptHons (UNISA); BAcc (UDW)Mr D Reddy, CA(SA); CTA (RAU); DipAcc (UND);BAcc (UDW)Lecturers:Mr K Moodley, CA(SA); NDCMA (MLS); BCompt(UNISA); DipAcc (UDW)Mr R Ramlall, MCom (Tax) (NWU); CTA (UNISA);BComptHons (UNISA); BAcc (UDW)Mrs FB Sayed Ally, CA(SA); CTA (UNISA) BComptHons(UNISA); BCompt (UNISA)Mr A Hlophe, BTechTax (TN); NDAcc (TN)Mr D Greenham, MAcc (Tax) DUT; PGDIP Taxation(UNISA); BCompt (UNISA)Mrs M. Mutanda, MTech (Business Admin (DUT);BTechTax(DUT); NDCMA(DUT).Mr H. Purbhoo, BTechIA (DUT); PGCE (UNISA); NDIA(DUT).Mr M. Siyaya, BTechIA (DUT); NDIA (DUT)-2-
3. PROGRAMMES OFFERED BY THE DEPARTMENTProgrammes are offered in this Department, which upon successful completion leadto the award of the following qualifications:Qualification NameDiploma in Internal AuditingDiploma in Internal Auditing Extended Curriculum ProgrammeDiploma in TaxationDiploma in Taxation Extended Curriculum ProgrammeAdvanced Diploma inInternal AuditAdvanced Diploma inTaxationPost Graduate Diplomain Internal AuditPost Graduate Diplomain TaxationMaster of Accounting: Internal AuditingMaster of No.101431DIAUF1TBCNew offering with effectfrom current year.DITAX1DITAF1105731TBCOngoing.New offering with effectfrom current 1112547PGDIT1112544MSAIA196845New offering with effectfrom current year.New offering with effectfrom current year.Ongoing.MSATX196845Ongoing.-3-Current Status of Programme offerringsOngoing.
4. PROGRAMME INFORMATION AND RULES FORENTRANCE REQUIREMENTS4.1. DIPLOMA: INTERNAL AUDITINGPROGRAMME CODE: DIIAU1The minimum duration for the programme is three years of full-time study.There is no part-time study offering.MINIMUM ENTRANCE REQUIREMENTSIn addition to the requirements of the General Rules (Rule G7 and G21(b), an applicant mustmeet the following requirements:SubjectEnglish home language (HL)OR English first additional language (FAL)And MathematicsNSC rating344Applicants with Mathematics (3) or Mathematics Literacy (5) will need to have Accounting (4).Applicants with Senior CertificateRequirements:English with a minimum of E (HG) or C (SG)Mathematics with a minimum of E (HG) or C (SG)And Accounting with a minimum of a D (HG) or C (SG)Accounting will not be a requirement for an applicant who holds Mathematics with D, or(higher), on the HG, OR B, or (higher), on the SGADMISSION RATING SYSTEMRATING (FINAL GRADE 12 CERTIFICATE)SYMBOLABCDEFHIGHERGRADE876543STANDARD GRADE654321Applicants with TVET colleges NCV entranceRequirements:A level 4 national certificate vocational with the following minimum requirements:1. At least 50% in three fundamental subjects including English2. At least 60% in three compulsory vocational subjectsApplicants will be scored and ranked according to the points system on the ranking code ingeneral rule 7.-4-
4.2. DIPLOMA: INTERNAL AUDITING EXTENDEDCURRICULUM PROGRAMMEPROGRAMME CODE: DIAUF1The minimum duration for the programme is four years of full-time study. Thereis no part-time study offering.MINIMUM ENTRANCE REQUIREMENTSIn addition to the requirements of the General Rules (Rule G7), an applicant must meet the following requirements:SubjectEnglish home language (HL)OR English first additional language (FAL)And MathematicsNSC rating344Applicants with Mathematics (3) or Mathematics Literacy (5) will need to have Accounting (4).Applicants with Senior CertificateRequirements:English home language with a minimum of E (HG) or C (SG)OR English first additional language with a minimum of D (HG) or C (SG)Mathematics with a minimum of E (HG) or C (SG)And Accounting with a minimum of a D (HG) or C (SG)Accounting will not be a requirement for an applicant who holds Mathematics with D, or (higher),on the HG, OR C, or (higher), on the SGADMISSION RATING SYSTEMRATING (FINAL GRADE 12 CERTIFICATE)SYMBOLABCDEFHIGHERGRADE876543STANDARD GRADE654321All prospective students that meet the above entry requirements would be ranked according totheir English and Mathematics marks obtained. Those applicants who have: below 45% for English or below 55% for English (1st additional) or below 45% for Mathematics or below 65% for Mathematics Literacymay be placed on the extended curriculum programme. The extended curriculum programme,through purposeful and structured set of learning experiences will provide these students withthe academic foundations necessary for them to succeed on the regular programme.4.3. DIPLOMA: TAXATION-5-
PROGRAMME CODE: DITAX1The minimum duration for the programme is three years of full-time study.There is no part-time study offering.MINIMUM ENTRANCE REQUIREMENTSIn addition to the requirements of the General Rules (Rule G7 and G21(b), an applicant mustmeet the following requirements:SubjectEnglish home language (HL)OR English first additional language (FAL)And Mathematics LiteracyOR MathematicsOR AccountingNSC rating34534Applicants with Senior CertificateRequirements:English with a minimum of E (HG) or C (SG)Mathematics with a minimum of E (HG) or C (SG)Or Accounting with a minimum of a D (HG) or C (SG)ADMISSION RATING SYSTEMRATING (FINAL GRADE 12 CERTIFICATE)SYMBOLABCDEFHIGHERGRADE876543STANDARD GRADE654321Applicants with TVET colleges NCV entranceRequirements:A level 4 national certificate vocational with the following minimum requirements:3. At least 50% in three fundamental subjects including English4. At least 60% in three compulsory vocational subjectsApplicants will be scored and ranked according to the points system on the ranking code ingeneral rule 7.4.4. DIPLOMA: TAXATION EXTENDED CURRICULUM-6-
PROGRAMMEPROGRAMME CODE: DITAF1The minimum duration for the programme is four years of full-time study. Thereis no part-time study offering.MINIMUM ENTRANCE REQUIREMENTSIn addition to the requirements of the General Rules (Rule G7), an applicant must meet thefollowing requirements:SubjectEnglish home language (HL)OR English first additional language (FAL)And Mathematics LiteracyOR MathematicsOR AccountingNSC rating34534Applicants with Senior CertificateRequirements:English home language with a minimum of E (HG) or C (SG)OR English first additional language with a minimum of D (HG) or C (SG)Mathematics with a minimum of E (HG) or C (SG)Or Accounting with a minimum of a D (HG) or C (SG)ADMISSION RATING SYSTEMRATING (FINAL GRADE 12 CERTIFICATE)SYMBOLABCDEFHIGHERGRADE876543STANDARD GRADE654321All prospective students that meet the above entry requirements would be ranked accordingto their English and Mathematics marks obtained. Those applicants who have: below 45% for English or below 55% for English (1st additional) or below 45% for Mathematics or below 65% for Mathematics Literacymay be placed on the extended curriculum programme. The extended curriculum programme,through purposeful and structured set of learning experiences will provide these students withthe academic foundations necessary for them to succeed on the regular programme.4.5 ADVANCED DIPLOMA IN INTERNAL AUDIT-7-
PROGRAMME CODE: ADIAU1The minimum duration for the programme is one year of full-time study or twoyears of part-time study.ENTRANCE REQUIREMENTSDiploma in Internal Auditing / National Diploma in Internal Auditing OREquivalent qualification in a cognate field at NQF level 6.4.6 ADVANCED DIPLOMA IN TAXATIONPROGRAMME CODE: ADTAX1The minimum duration for the programme is one year of full-time study or twoyears of part-time study.ENTRANCE REQUIREMENTSDiploma in Taxation / National Diploma in Taxation OREquivalent qualification in a cognate field at NQF level 6.4.7 POST GRADUATE DIPLOMA IN INTERNAL AUDITPROGRAMME CODE: PGDIA1The minimum duration for the programme is one year of full-time study.ENTRANCE REQUIREMENTSAdvanced Diploma in Internal Audit / Bachelor of Technology in Internal Auditing/ Bachelor degree in Internal Auditing.Equivalent qualification in a cognate field at NQF level 7.4.8 POST GRADUATE DIPLOMA IN TAXATIONPROGRAMME CODE: PGDIT1The minimum duration for the programme is one year of full-time study.ENTRANCE REQUIREMENTSAdvanced Diploma in Taxation / Bachelor of Technology in Taxation / Bachelordegree in Taxation.Equivalent qualification in a cognate field at NQF level 7.4.9. MASTER OF ACCOUNTING (MACC):-8-
INTERNAL AUDITINGPROGRAMME CODE: MSAIA1, ANDTAXATIONPROGRAMME CODE: MSATX1The minimum duration for the above programmes is two years of full-timestudy or three years of part-time study.ENTRANCE REQUIREMENTSIn addition to Rule G24 of the General Rules of the DUT, the following shallapply:The candidate must have been awarded an Honours Degree (New HEQSF)or Post Graduate Diploma qualification in the field of either FinancialAccounting, Management Accounting, Taxation or Auditing.Candidates who have completed an Honours Degree or a BTech qualificationin any accounting discipline (as noted above) on the old HEQF, may beconsidered for the Master’s Degree through conferment of status. Anintroductory, interview with the Head of Department will be required andeach application will be considered on merit.5. PROGRAMME STRUCTURE-9-
5.1. DIPLOMA: INTERNAL AUDITING (DIIAU1)HEQSFLevelsSAQACreditsModule TitleModuleCodeYear 1 (Semester 1)Business Fundamentals1BFND101512Cornerstone 101CSTN101512Financial Accounting 1(M1)Internal Auditing 1(M1)Principles of MicroeconomicsYear 1 (Semester 2)Business CalculationsCommercial Law e/sN/A12Continuous AssessmentContinuous 12ExamN/APMAC101512ExamN/ATENE10168Continuous AssessmentN/ABFND201612Business Fundamentals 1Commercial Law 2(M1)Financial Accounting 2(M1)Internal Auditing II(M1)CMLW211FCTN211612Continuous AssessmentExam612ExamINAD211612ExamManagerial Accountingand Finance (M1)Values in the WorkPlaceMNAF111612ExamFinancial Accounting 1 (M1 & M2)Internal Auditing 1(M1 & M2)Financial Accounting 1 (M1 & M2)N/AVWKP10158Continu-Cornerstone 101Financial Accounting 1(M2)Internal Auditing 1(M2)Principles of MacroeconomicsThe EntrepreneurialEdgeYear 2 (Semester 1)Business Fundamentals2- 10 -N/AN/ACommercial Law 1
ous AssessmentYear 2 (Semester 2)Commercial Law 2(M2)Financial Accounting 2(M2)Internal Auditing 2(M2)CMLW221FCTN221612ExamCommercial Law 1612ExamINAD221612ExamManagerial Accountingand Finance (M2)MNAF121612ExamTaxation 1Year 3 (Semester 1)Corporate ProceduresTAXT101612ExamFinancial Accounting 1 (M1 & M2)Internal Auditing 1(M1 & M2)Financial Accounting 1 (M1 & M2)Managerial Accounting and Finance (M1)N/ACPRC101612ExamEntrepreneurial SpiritESPR101612Financial Accounting 3(M1)Internal Auditing 3(M1)FCTN311712Continuous AssessmentExamINAD311712ExamTaxation 2 (M1)TAXT211712ExamWorld of WorkWWRK10158Continuous amTaxation 2 (M2)TAXT221712ExamStatistics 2STCS101612ExamYear 3 (Semester 2)Business InformaticsFinancial Accounting 3(M2)Internal Auditing 3(M2)TOTAL CREDITS5.2.DIPLOMA:Commercial Law 2(M1 & M2)Business Fundamentals 1 & 2Financial Accounting 2 (M1 & M2)Internal Auditing 2(M1 & M2)Financial Accounting 2 (M1 & M2)Taxation 1Financial Accounting 1 (M1 & M2)N/AN/AFinancial Accounting 2 (M1 & M2)Internal Auditing 2(M1 & M2)Financial Accounting 2 (M1 & M2)Taxation 1Financial Accounting 1 (M1 & M2)Business Calculations384INTERNAL- 11 -AUDITINGEXTENDED
CURRICULUM PROGRAMME (DIAUF1)HEQSFLevelsSAQACreditsModule TitleModuleCodeYear 1 (Semester 1)Accounting iples of Microeconomics AugmentedQuantitative LiteracyPAEC101512QULI1015ACOL102Year 1 (Semester 2)Accounting Literacies(M2)Business CalculationsInternal Auditing1(M1)Principles of Macroeconomics AugmentedYear 2 (Semester 1)Business Fundamentals1Financial Accounting 1(M1)Internal Auditing 1(M2)Managerial Accountingand Finance Augmented (M1)Year 2 (Semester 2)Commercial Law 1Entrepreneurial EdgeFinancial Accounting 1(M2)Managerial Accountingand Finance Augmented (M2)Year 3 (Semester 1)AssessmentMethodPre-requisitemodule/sContinuous AssessmentContinuous AssessmentExamN/A12Continuous AssessmentN/A512N/ABSCL101INAD1115588Continuous FA102612ExamN/A- 12 -N/AN/AN/AN/A
Business Fundamentals2BFND201612Commercial Law 2(M1)Financial Accounting 2(M1)Internal Auditing 2(M1)Values in the workplaceCMLW211FCTN2116Year 3 (Semester 2)Commercial Law 2(M2)Financial Accounting2 (M2)Internal Auditing 2(M2)Taxation 1World of WorkYear 4 (Semester1)Corporate ProceduresEntrepreneurial SpiritFinancial Accounting 3(M1)Internal Auditing 3(M1)Taxation 2 (M1)Year 4 (Semester2)Business InformaticsFinancial Accounting 3(M2)Internal Auditing 3(M2)StatisticsTaxation 2 (M2)TOTAL CREDITSBusiness Fundamentals 112Continuous AssessmentExam612ExamFinancial Accounting 1 (M1 & M2)INAD21168ExamInternal Auditing1 (M1 & M2)VWKP10158Continuous AssessmentN/ACMLW221FCTN221612ExamCommercial Law 1612ExamFinancial Accounting 1 (M1 &M2)INAD22168ExamTAXT10165128ExamContinuous AssessmentInternal Auditing 1(M1 & am- 13 -Commercial Law 1N/AN/AFinancial Accounting 2 (M1 & M2)Internal Auditing 2(M1 & M2)Taxation 1N/AFinancial Accounting 2 (M1 & M2)Internal Auditing 2(M1 & M2)N/ATaxation 1
5.3. DIPLOMA: TAXATION (DITAX1)HEQSFLevelsSAQACreditsModule TitleModuleCodeYear 1(Semester 1)Business Fundamentals1BUFU101612Commercial Law 101Cornerstone 101COLA101CSTN101551212Financial Accounting101Internal Auditing 101Introduction to MicroeconomicsYear 1 (Semester 2)Business CalculationsCommercial Law sitemodule/sN/A12Continuous AssessmentExamContinuous 1212ExamExamFinancial Accounting102Internal Auditing 102Introduction to MacroeconomicsYear 2 (Semester 1)Business Fundamentals2FIAC102512ExamN/ACommercial Law101Businessfundamentals sinessfundamentals 1Commercial Law 202COLA202616Continuous AssessmentExamFinancial Accounting201Internal Auditing 201FIAC201612ExamINAU201612ExamPrinciples of Taxation201Year 2 (Semester 2)Financial Accounting202Internal Auditing 202PRTA201612ExamFIAC202612ExamINAU202612Exam- 14 -N/AN/AN/ACommercial Law101Businessfundamentals 1Financial Accounting 101 & 102Internal Auditing101 & 102N/AFinancial Accounting 101 & 102Internal Auditing
PRTA202612Exam101 & 102N/AMAAF101612ExamN/AVWKP10158Continuous AssessmentCornerstone 101ENSP101612Business Fundamentals 1 & 2Financial Accounting301Managerial Accountingand Finance 201FIAC301712Continuous AssessmentExamMAAF201612ExamTaxation 301TAXA301612ExamThe EntrepreneurialEdgeTENE10168World of WorkVWRK10158Continuous AssessmentContinuous AssessmentBUIN101612ExamN/ACRPP302612ExamFinancial Accounting302Taxation 302FIAC302712ExamTAXA302612ExamTaxation 303TAXA303612ExamCommercial Law201 & 202Financial Accounting 201 & 202Principles of Taxation 201 & 202Principles of Taxation 201 & 202Principles of Taxation202Managerial Accountingand Finance 101Values in the WorkPlaceYear 3 (Semester 1)Entrepreneurial SpiritYear 3 (Semester 2)Business Informatics101Corporate ProceduresTOTAL CREDITS376- 15 -Financial Accounting 201 & 202ManagerialAccounting andFinance 101Principles of Taxation 201 & 202N/AN/A
5.4. DIPLOMA: TAXATION EXTENDED CURRICULUMPROGRAMME (DITAF1)HEQSFLevelsSAQACreditsModule TitleModuleCodeYear 1 (Semester 1)Accounting uction to Microeconomics AugmentedQuantitative LiteraciesYear 1 (Semester 2)Accounting quisitemodule/sN/A12Continuous AssessmentContinuous AssessmentExam512ExamN/AACOL102512N/ABusiness Calculations1Internal Auditing 101Introduction to Macroeconomics AugmentedYear 2 (Semester 1)Business Fundamentals1BUCA10158Continuous U10168N/AEntrepreneurial EdgeFinancial Accounting101Internal Auditing 102Year 2 (Semester 2)Commercial Law 1Financial Accounting102Internal Auditing 201TENE101FIAC1016588Continuous 88ExamExamN/AN/AINAU20168ExamManagerial Accountingand Finance 101Taxation 1 AugmentedYear 3 (Semester 1)MAFA101612ExamInternal Auditing101 & 102N/ATAXA101612ExamN/A- 16 -N/AN/AN/AN/AN/A
Business Fundamentals2Commercial Law 201Financial Accounting201Managerial Accountingand Finance 02612ExamPrinciples of Taxation201Year 3 (Semester 2)Commercial Law 202Financial Accounting202Internal Auditing 268ExamPrinciples of Taxation202Value in the WorkplacePRTA20268ExamVWKP10158Continuous amWWRK10158Continuous AssessmentYear 4 (Semester2)Business InformaticsCorporate ProceduresFinancial Accounting302Taxation 02612ExamTaxation 303TAXA303712ExamYear 4 (Semester1)Entrepreneurial SpiritFinancial Accounting301Taxation 301World of WorkTOTAL CREDITS376- 17 -Business fundamentals 1Commercial Law 1Financial Accounting 101 & 102Managerial Accounting and Finance 101Taxation1 AugmentedCommercial Law 1Financial Accounting 101 & 102Internal Auditing101 & 102Taxation1 AugmentedN/AN/AFinancial Accounting 201 & 202Principles of Taxation 201 & 202N/AN/AN/AFinancial Accounting 201 & 202Principles of Taxation 201 & 202Principles of Taxation 201 & 202
5.5. ADVANCED DIPLOMA IN INTERNAL AUDIT (ADIAU1)Module TitleYear 1 (Semester 1)Advanced Computer Audit 4AFinancial Reporting 4AInternal Audit 4AInternal Audit 4CManagerial Accounting and Finance 4AYear 1 (Semester 2)Advanced Computer Audit 4BFinancial Reporting 4BInternal Audit 4BInformation Systems AuditManagerial Accounting and Finance 4BTOTAL CREDITSHEQSF amExamExamModuleCodeAssessmentMethod5.6. ADVANCED DIPLOMA IN TAXATION (ADTAX1)Module TitleYear 1 (Semester 1)Financial Reporting 4AInternal Audit Process 4Managerial Accounting and Finance 4ATax Administration 4Taxation of Business Activities 4Year 1 (Semester 2)Estates Taxation 4International Taxation 4Tax Opinion Writing 4Electives – Students should select onestream belowStream AFinancial Reporting 4BManagerial Accounting and Finance 4BStream BAdvanced Computer Audit 4AAdvanced Computer Audit 4BTOTAL CREDITS*C Compulsory ; E 1212120EEExamExamModuleCode- 18 -AssessmentMethod
5.7. POST GRADUATE DIPLOMA IN INTERNAL AUDIT(PGDIA1)Module TitleModuleCodeHEQSF LevelsSAQACreditsAssessmentMethodYear 1 (Semester 1)Forensic Auditing 5Information Technology 5AInternal Auditing 5AResearch 2ExamExamExamContinuous AssessmentYear 1 (Semester 2)Information Technology 5BInternal Auditing 5BResearch nuous AssessmentTOTAL CREDITS1285.8. POST GRADUATE DIPLOMA IN TAXATION (PGDIT1)HEQSF LevelsSAQACreditsICTX801ITTX801RMTX801888122012Tax Policy 5Year 1 (Semester 2)Estate Planning 5Information Technology 5BResearch ProjectTXPO801824ESTP802INFT802RPTX801888121224Tax Law 5TOTAL CREDITSTXLW802812128Module TitleYear 1 (Semester 1)Information Technology 5AInternational Tax 5Research MethodologyModuleCode- 19 -AssessmentMethodExamExamContinuous AssessmentExamExamExamContinuous AssessmentExam
5.9. MASTER OF ACCOUNTING (MACC):INTERNAL AUDITING (MSAIA1), ANDTAXATION (MSATX1)Module TitleResearch Project & Dissertation (Full Year)Research Project & Dissertation (1st Registration)Research Project & Dissertation (Re-registration)ModuleCode (Internal RDTX511RDTX521RDTX531HEQSFLevels999ASSESSMENT METHOD/ INSTRUCTIONAL PROGRAMMEThis instructional programme comprises a research project within the disciple culminatingin a dissertation. In their dissertation students must prove that they understand a particular problem in the industry in which they have done research; are able to analyseand set it out logically; are able to arrive at logical conclusions or a diagnosis; and areable to make proposals for the improvement/ the elimination of the problem. Thedissertation must comply with the normal general technical requirements and ruleswith regard to scope, quality and layout per Rule G24(3).- 20 -
6. REGISTRATION AND RE-REGISTRATION RULES6.1. Registration for all programmes offered by the department:Students registering for any of the programmes offered by the department arerequired to meet the minimum requirements detailed in the departmental rulesin section 4 above.Registration for Diploma: Internal Auditing or Taxation; Diploma:Internal Auditing or Taxation Extended Curriculum Programme: NSC and NCV applications received via the Central Applications Office(CAO) will be scored and ranked according to the points system on theranking code in general rule 7. These programmes are offered on a semester basis and registration takesplace in January only for the whole year. Only students that have beenaccepted for the programme are invited for registration.Registration for Advanced and Post Graduate Diplomas: Internal Auditor Taxation: Students wishing to apply for these programmes are required to apply onlineor via the department by the end of October of the year preceding theirintended registration. These programmes are offered on a semester basis and registration takesplace in January only for the whole year. Only students that have beenaccepted for the programme are invited for registration.Registration for Master of Accounting: Internal Auditing or Taxation: Students wishing to apply for these programmes are required to apply via thedepartment by the end of October of the year preceding their intendedregistration. These programmes are offered on an annual basis and registration takes placefrom January. Only students that have been accepted for the programme areinvited for registration.6.2. Changing from an old programme to a new programme: The following programmes are being phased out:o National Diploma: Internal Auditingo National Diploma: Taxationo Bachelor of Technology: Internal Auditingo Bachelor of Technology: Taxation Students who have not completed the outstanding modules in terms of thephase out plan for the respective programme, will be required to eithertransfer to the new programme, or must complete the outstanding moduleselsewhere and may apply for exemption, subject to the provisions of thegeneral rules. Students transferring from the incomplete old programme to the newprogramme, on application, be granted credit for modules passed towards thenew qualification.- 21 -
6.3. Exemptions and Transfers:Students will be able to carry credits from the old programmes to the newprogramme within a four year period. Refer to General rules G8 and G9.6.4. Work done during the semester/ year: Semester marks shall be determined in accordance with the requirements asindicated in the student guides. For details of assessment, refer to the studyguide pertaining to each module. Failure to meet these requirements willdisqualify a student from writing the final examination in the modulesconcerned.Notwithstanding Rule G12 a semester mark obtained for any module is validonly for the main examination in the semester in which a student is registeredplus the supplementary examination in that module if granted to the studentin terms of Rule G13.Students must verify course marks before the final examinations are written.A 40% semester mark is needed to gain entry into the examination ofmodules that have a final examination. Continuous assessment modulesrequire a semester mark of 50%.6.5. Examinations: In order to pass an examination, a student must obtain a final mark of 50%in terms of rule G14. This must be read in conjunction with the study guidefor each module to confirm how the final mark is calculated.A student may be admitted to a supplementary examination for a module ifhe/ she has obtained a final mark of at least 45% in terms of rule G13(2).6.6. Exclusion rules: Students who are refused re-admission in terms of the University rules maymotivate, in writing, to the Head of Department to be re-admitted. TheHead of Department may forward a recommendation to the Faculty Boardfor a decision. Exclusion rules in terms of the General rules G17, G21, G22,and G23 will be applied.Maximum time allowed for completion of qualifications: Diploma – 5 years. Advanced Diploma – 2 years full-time or 4 years part-time. Postgraduate Diploma – 2 years full-time or 4 years part-time. Masters Degree – 3 years full-time or 6 years part-time. Students who are enrolled for a Diploma and fails more than 50% of themodules in the first semester, will not be permitted to re-register for thisqualification. Students have the right to appeal this decision via the StudentsAppeals Committee. In addition to rule G16, students should pass the specified pre-requisitemodules (as per the programme structure) in order to progress to the next- 22 -
level of study.In addition to rules G14, G16, G17 and G21B(3) the following is applicablefor the Diploma in Internal Auditing and the Diploma in Taxation, i.e.:o At the end of year 1, a minimum of 84 credits must be obtained.o At the end of year 2, a minimum of 204 credits must be obtained.
4.6 ADVANCED DIPLOMA IN TAXATION PROGRAMME CODE: ADTAX1 The minimum duration for the programme is one year of full-time study or two years of part-time study. ENTRANCE REQUIREMENTS Diploma in Taxation / National Diploma in Taxation OR Equivalent qualification in a cognate field at
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service i Norge och Finland drivs inom ramen för ett enskilt företag (NRK. 1 och Yleisradio), fin ns det i Sverige tre: Ett för tv (Sveriges Television , SVT ), ett för radio (Sveriges Radio , SR ) och ett för utbildnings program (Sveriges Utbildningsradio, UR, vilket till följd av sin begränsade storlek inte återfinns bland de 25 största
Hotell För hotell anges de tre klasserna A/B, C och D. Det betyder att den "normala" standarden C är acceptabel men att motiven för en högre standard är starka. Ljudklass C motsvarar de tidigare normkraven för hotell, ljudklass A/B motsvarar kraven för moderna hotell med hög standard och ljudklass D kan användas vid
LÄS NOGGRANT FÖLJANDE VILLKOR FÖR APPLE DEVELOPER PROGRAM LICENCE . Apple Developer Program License Agreement Syfte Du vill använda Apple-mjukvara (enligt definitionen nedan) för att utveckla en eller flera Applikationer (enligt definitionen nedan) för Apple-märkta produkter. . Applikationer som utvecklas för iOS-produkter, Apple .
This presentation and SAP's strategy and possible future developments are subject to change and may be changed by SAP at any time for any reason without notice. This document is 7 provided without a warranty of any kind, either express or implied, including but not limited to, the implied warranties of merchantability, fitness for a .
och krav. Maskinerna skriver ut upp till fyra tum breda etiketter med direkt termoteknik och termotransferteknik och är lämpliga för en lång rad användningsområden på vertikala marknader. TD-seriens professionella etikettskrivare för . skrivbordet. Brothers nya avancerade 4-tums etikettskrivare för skrivbordet är effektiva och enkla att
