13 minute read
Department of Management Accounting
POSITION NAME TELEPHONE E-MAIL BLD & ROOM NR.
Head of Department Prof LO Obokoh 021 460 3899 ObokohL@cput.ac.za D6 Commerce Bld 2ndFlrRoom 2.3 Secretary (Contract) Ms M Moloabi 021 460 3054 RamoeletsiM@cput.ac.za D6 Commerce Bld 2ndFlrRoom 2.2
ACADEMIC STAFF
POSITION NAME QUALIFICATIONS TELEPHONE E-MAIL BLD & ROOM NR.
Lecturer (Contract)
Mr EP Tsague Mbumbo Lecturer Mr PC Abrahams
Lecturer Mr PC Abrahams
MTech CMA, BTech CMA MBA, BTech Business Admin, BTech Internal Auditing MBA, BTech Business Admin, BTech Internal Auditing Lecturer Mr GH Adams Hons Bachelor of Accounting Science BCom Accounting (Hons), NHD Taxation, PGD in Auditing, SAIPA 021 460 3720 TsagueMbumboE@cput.ac.za
021 460 4236 AbrahamsPC@cput.ac.za
021 460 4235 AbrahamsPC@cput.ac.za
021 460 3575 AdamsGH@cput.ac.za
Lecturer Dr JP Bruwer DTech Internal Auditing, MTech Internal Auditing, BTech Internal Auditing, ND Internal Auditing, NHC Accountancy, SAP TERP-10 021 864 5511 BruwerJP@cput.ac.za
Lecturer Dr IL Johnson PhD in Linguistics MA (Cum Laude) (Linguistics), BComHons (Marketing), BAHons (Linguistics), BA (Communication) 021 460 3526 JohnsonI@cput.ac.za
Lecturer Mr GS Le Roux NHD Internal Auditing 021 460 3271 leRouxG@cput.ac.za D6 Commerce BLD &3rd Flr Room 3.52
D6Commerce BLD & 2ndFlrRoom 2.48
D6Commerce BLD & 2ndFlrRoom 2.48
D6Commerce BLD & 1st Flr Room 1.13A
Wellington Campus & K6F
D6Commerce BLD &1st Flr Room 1.40
D6Commerce BLD & 2ndFlrRoom 2.20
Junior Lecturer Mr IA Loghdey BCompt, BCom (Hons) 021 460 3268 LoghdeyI@cput.ac.za D6Commerce BLD &1st Flr Room 1.14
Junior Lecturer Junior Lecturer Junior Lecturer Mrs MP Lombard
BTech Cost &Mngt Accounting Ms BN Mda BTech Cost &Mngt Accounting
Mr A Mjongwana Masters in Cost and Management Accounting 021 460 3260 LombardM@cput.ac.za D6Commerce BLD & 1st Flr Room 1.9 021 460 3310 MdaB@cput.ac.za D6Commerce BLD &1st Flr Room 1.7 021 460 7233 MjongwanaA@cput.ac.za D6 Engineering BLD & 3rd Flr Room E3.16
Junior Lecturer (Contract) Lecturer (Contract)
Lecturer (Contract) Mr O Ntshonga
Mr BT Masama Btech: Cost & Management Accounting 021 460 9026 NtshongaO@cput.ac.za D6Commerce BLD& 3rd Flr Room 3.34
MTech Internal Auditing 021 460 3272 MasamaB@cput.ac.za D6 Commerce BLD & 2ndFlr Room 2.25
Mr W Dudley Chartered Accountant (CASA) 021 864 5502 DudleyW@cput.ac.za Wellington Campus & K6F
QUALIFICATIONS OFFERED
Please contact your academic department for information on pipeline qualifications and subjects
New from 2016 New from 2016 Phasing out –pipeline students only
Phasing out –pipeline students only
Phasing out –pipeline students only
Phasing out –pipeline students only
Phasing out –pipeline students only
Undergrad or Post Graduate Qualification Type
PG Masters Degree
PG Masters Degree
UG National Diploma
UG National Diploma
UG National Diploma
UG Baccalaureus Technologiae Degree
UG Baccalaureus Technologiae Degree
Qualification Code Qualification Name
MGCMAR Master of Management Accounting MGCMAR Master of Management Accounting NDCMAC ND: Cost & Management Accounting
NDCMAC ND: Cost & Management Accounting
Campus offered
District Six (full-time) District Six (part-time) District Six (full-time)
Minimum (Years) Duration Maximum (Years) Duration
1 5
2 5
1 2
Wellington (full-time) 1 2
NDCMAC ND: Cost & Management Accounting District Six (part-time) 1 2
BTCMAA B Tech: Cost & Management Accounting District Six (full-time) 1 2
BTCMAA B Tech: Cost & Management Accounting District Six (part-time) 1 2
Phasing out –pipeline students only Phasing out –pipeline students only PG Magister Technologiae Degree MTCMAR M Tech: Cost and Management Accounting
PG Magister Technologiae Degree MTCMAR M Tech: Cost and Management Accounting District Six (full-time)
District Six (part-time)
MASTERS OF MANAGEMENT ACCOUNTING
QUALIFICATION CODE: MGCMAR
1 5
2 5
tudy s Period of time Part tudy s Period of ester Year/Sem ubject s Name Subject Code Subject Compulsory or Elective
6 6 Y Research Project & Dissertation CMA690R C
requisite Pre Subject Codes NQF Level SAQA Credits HEMIS Credit Assessment Type
9 180 1.000 P
SUBJECTS: GUIDE TO TERMINOLOGY
Please contact your academic department for information on pipeline qualifications and subjects
CO-REQUISITE: A co-requisite subject is one for which a student must be registered together (i.e. concurrently) with another specified subject.
PRE-REQUISITE: A pre-requisite subject is one which a student must have passed in order to gain admission to another subject. For example, Management 1 is a pre-requisite for Management 2.
DIPLOMA SUBJECTS
ACCOUNTING INFORMATION SYSTEMS 1A
Pre-requisite: Business Computer Applications Subject outline: The subject prepares students for real-world accounting software packages, such as Pastel, which will enable them to work across all sectors of the economy Assessment: All assessments are compulsory. Class tests, tutorials, practical assessments and summative
ACCOUNTING INFORMATION SYSTEMS 1B
Pre-requisite: Business Computer Applications Subject outline: Accounting Information Systems 1B integrates the students’ prior knowledge of Financial Accounting (Financial Statements, Ratios), Business Statistics (Investments, Amortisation of Loans, Present Value, Future Value) and expands the Excel knowledge base by using Solver to assist with decision making. This subject prepares students for real-world accounting which will enable them to be efficient and effective as well as work across all sectors of the economy Assessment: All assessments are compulsory. Class tests, tutorials, practical assessments and summative assessments.
ACCOUNTING INFORMATION SYSTEMS 1C
Pre-requisite: Business Computer Applications Subject outline: It is a practical computer-based subject which makes extensive use of Excel. Accounting Information Systems 1C expands the students’ knowledge of Excel in Financial Accounting, (Financial Statements Interpretation, Reporting), Scenario Manager and Pivot Tables and Charts. Students will acquire, apply and integrate computer skills and concepts that are critical for academic and professional use through business-oriented examples taught in a hands-on computerised accounting environment. Assessment: All assessments are compulsory. Class tests, tutorials, practical assessments and summative assessments.
ACCOUNTING INFORMATION SYSTEMS 2
Pre-requisite: Accounting Information Systems 1 Subject outline: Accounting Information Systems 2 (AIS2) is aligned with the requirements for Internal Auditing and Information Systems Auditing. AIS2 provides the foundation for entrance for specialisation, where students will become conversant with more advanced Information Systems (IS) theoretical and practical knowledge required for IS audit engagements. AIS2 will, therefore, orientate students toward systems thinking and using data analytics and data analysis to facilitate their work, such as assessing a company’s internal controls, financial condition, and compliance with relevant regulations. Assessment: All assessments are compulsory. Assignments, class tests, tutorials, practical assessments, presentations and summative assessments.
BUSINESS COMPUTER APPLICATIONS
Pre-requisite: English language basic proficiency, basic Computer Literacy Subject outline: Business Computer Applications (BCA) is a fundamental subject underpinning all the core accounting subjects within the program. BCA is a computer-laboratory based subject with both theoretical and practical components. There are three main themes 1) An Introduction to information Systems, 2) The use of Excel entirely within an accounting context and 3) Databases (Access) and the integration of Access with other applications.
Assessment: All assessments are compulsory. Assignments, class tests, tutorials, practical assessments, presentations and summative assessments.
BUSINESS LAW 1A
Pre-requisite: N/A Subject outline: The purpose of this subject is to provide a brief introduction to the South African legal system, Constitution and a sound understanding of the fundamental principles of the Law of Obligations within a commercial context.
Assessment: All assessments are compulsory. Assignments, class tests, tutorials and summative assessments.
BUSINESS LAW 1B
Pre-requisite: Business Law 1A Subject outline: The purpose of this subject is to provide a sound understanding of specific types of contracts. This includes the Contract of Sale, Letting and Hiring, Agency and Insurance; as well as the National Credit Act, the Consumer Protection Act and E-Commerce. Assessment: All assessments are compulsory. Assignments, class tests, tutorials and summative assessments.
COMMUNICATION:
Pre-requisite: N/A
Subject outline: Communication is a fundamental course that is taught in the first year of this qualification. The main objective of this subject is to develop competence in written and oral communication and to respond effectively on different cultural context. The skills learned and developed in Communication are applied to all other subjects in this qualification and serves as preparation for both academic and workplace interaction.
Assessment: All assessments are compulsory. Assignments, class tests, tutorials, practical assessments, presentations and summative assessments.
CORPORATE PROCEDURES A
Pre-requisite: Business Law 1B
Subject outline: The purpose of this module is to provide students with a sound understanding of the concepts, principles and rules relating to different forms of business enterprises which include partnerships, companies and close corporations.
Assessment: All assessments are compulsory. Assignments, class tests, tutorials, practical assessments, presentations and summative assessments.
CORPORATE PROCEDURES B
Pre-requisite: Corporate Procedures A
Subject outline: The subject aims to introduce students to the terms, concepts, principles and rules relating to corporate entities, their governance, procedures and practice within South Africa.
Assessment: All assessments are compulsory. Assignments, class tests, tutorials, practical assessments, presentations and summative assessments.
ECONOMICS Pre-requisite: Subject outline:
Assessment: All assessments are compulsory. Assignments, class tests, tutorials, practical assessments, presentations and summative assessments.
FINANCIAL ACCOUNTING 1
Prerequisite: N/A
Subject outline:
The purpose of this subject is to develop the competency of students regarding the fundamentals of accounting, based primarily on the principles of the Conceptual Framework for Financial Reporting contained in the IFRS. These principles are applied to a variety of business entities (service rendering business entities as well as trading business entities) which include: sole traders, partnerships and close corporations. Within this context students will be required to record a variety of events and transactions and process them in an accounting system up and unto financial statement level. The subject aims to provide a holistic understanding of the basic accounting process. Assessment: All assessments are compulsory. Assignments, class tests, tutorials, and summative assessments.
FINANCIAL ACCOUNTING 2
Pre-requisite: FINANCIAL ACCOUNTING 1 Subject outline: In Financial Accounting 2 the emphasis shifts to more specialised topics such as International Accounting Standard 1 (IAS1) and the presentation of financial statements according to various applicable accounting standards for companies, basic content of the 2008 Companies Act; basic income tax entries; foreign currency transactions in inventory; Property, plant and equipment (PPE) and introduction to statements of cash flows.
Assessment: All assessments are compulsory. Assignments, class tests, tutorials, and summative assessments.
FINANCIAL ACCOUNTING 3
Pre-requisite: Financial Accounting 2 Subject outline: Statement of cash flows, Analysis of financial statements, Taxation, Deferred Tax, Intangible assets, Impairment of assets, Leases, Accounting estimates and correction of errors, Earnings per share. Assessment: All assessments are compulsory. Assignments, class tests, tutorials, practical assessments, presentations and summative assessments.
INTERGRATED PROJECT IN ACCOUNTING
Pre-requisite: The student must have passed all first- and second-year subjects. Subject outline: The subject requires students to comprehend the fundamentals of project management, after which they will work in small groups and/or mitigate real-world accounting related problems faced by accounting entities.
Assessment: All assessments are compulsory. Class tests, tutorials, practical assessments, presentations and summative assessments.
INTERNAL AUDITING 2
Pre-requisite: None. Subject outline: Understanding the auditing profession. Professional ethics. Identifying risks, designing controls to mitigate risks, finding weaknesses in the internal control system, and designing procedures to test the effectiveness of controls. Understanding a business/governmental environment and the typical cycles employed in such entities. Assessment: All assessments are compulsory. A research assignment, class tests (manual and online), a team project (practical assessment) and summative assessments.
INTERNAL AUDITING 3A
Pre-requisite: Auditing 2 Subject outline: The purpose of this subject is to provide students with the knowledge base to work as entry-level internal auditors within private or public organisations. After successful completion of this subject, students will be able to perform internal audit
engagements in accordance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA) in familiar and unfamiliar scenarios.
Assessment: All assessments are compulsory. Practical assessments, presentations and summative assessments.
INTERNAL AUDITING 3B
Pre-requisite: Auditing 2 Subject outline: The purpose of this subject is to provide students with the knowledge base to work as entry-level internal auditors within private or public organisations. After successful completion of this subject, students will be able to perform internal audit engagements in accordance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA) in familiar and unfamiliar scenarios. Assessment: All assessments are compulsory. Practical assessments, presentations and summative assessments.
MANAGEMENT ACCOUNTING 2A
Pre-requisite: Financial Accounting 1
Subject outline: The purpose of this subject is to provide students with the basic principles of Management Accounting. This includes Cost concepts and behaviour, Material and inventory control, Labour costs, Classification and analysis of overheads, Cost flows and manufacturing firms and Cost Volume Profit (CVP) analysis
Assessment: All assessments are compulsory. Class tests, tutorials, and summative assessments.
MANAGEMENT ACCOUNTING 2B
Pre-requisite: Management Accounting 2A Subject outline: In Management Accounting 2B you will learn how to develop and operate an integrated accounting system
Assessment: All assessments are compulsory. Class tests, practical assessments and summative assessments.
MANAGEMENT ACCOUNTING 3
Pre-requisite: Management Accounting 2 Subject outline: In Management Accounting 3 you will learn how to develop and operate a job costing system, a contract costing system, a process costing system as well as a very basic standard costing system. You will also learn how to work with joint and by-products that emerges from the same process as well as the differences between and uses of direct and absorption costing Assessment: All assessments are compulsory. Class tests, practical assessments and summative assessments.
STATISTICS FOR ACCOUNTANTS 1
Pre-requisite: Not applicable Subject outline: This subject provides fundamental knowledge that underpins the role and relevance of statistics in the discipline of finance and accountancy. Statistics for Accountants 1 is a quantitative subject that introduces threshold concepts such as: 1) numeracy, 2) interest calculations, 3) annuities, then scaffolding into more complex statistical concepts such as 4) probability, and 5) regression, correlation analyses and 6) time series. The subject develops the mathematical acumen of students, which is essential in the accounting profession and business environment in general Assessment: All assessments are compulsory. Class tests, practical assessments and summative assessments.
STATISTICS FOR ACCOUNTANTS 2
Pre-requisite: Statistics for Accountants 1 Subject outline: In essence, the subject cover the collection, summarising, presentation, and analysis of accounting data.
Assessment: All assessments are compulsory. Assignments, tutorials, and summative assessments.
TAXATION 1A: INDIVIDUALS
Pre-requisite: Not applicable Subject outline: Students will be introduced to a basic level of taxation concepts, calculations and legislation relating to the taxation of individuals. Students will also be exposed to a brief introduction to the taxation of other business entities that will be utilised and built upon on in Taxation 2 which will be offered in the third year.
Assessment: All assessments are compulsory. Class tests, tutorials and summative assessments.
TAXATION 1B: INDIVIDUALS
Pre-requisite: Not applicable Subject outline: Students will be introduced to a basic level of taxation concepts, calculations and legislation relating to the taxation of individuals. Assessment: All assessments are compulsory. Class tests, tutorials and summative assessments.
TAXATION 2: BUSINESSES: TAX 360S
Pre-requisite: Tax 260S Subject outline: Students will be exposed to a wide range of taxation concepts and legislation. They will recognise the important role that taxation can play in the decision-making process in businesses, and in the life of individuals and will be able to apply the knowledge to give input into such decision-making.
Assessment: All assessments are compulsory. Assignments, class tests, tutorials, practical assessments, presentations and summative assessments.
