FACULTY OF

ECONOMIC AND
FINANCIAL SCIENCES

DEPARTMENT OF
ACCOUNTING SCIENCES

HANDBOOK 2025
 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

TABLE OF CONTENTS
TABLE OF CONTENTS ............................................................................................................................................................ 2
1. MESSAGE FROM THE HEAD OF DEPARTMENT .............................................................................................................. 3
2. DEPARTMENT CONTACT DETAILS ............................................................................................................................... 4
3. DEPARTMENT OVERVIEW........................................................................................................................................... 5
4. ACADEMIC QUALIFICATIONS...................................................................................................................................... 7
5. STAFF INFORMATION ................................................................................................................................................ 8
6. ACADEMIC QUALIFICATIONS DETAILS ...................................................................................................................... 10
7. DEPARTMENT COMMITTEES, DETAILS, AND THEIR ROLES ......................................................................................... 29
8. STUDENT SUPPORT SERVICES.................................................................................................................................. 31
9. DEPARTMENTAL CALENDAR WITH KEY DATES, EVENTS AND MEETINGS. .................................................................... 33
10. SENATE NOTES – INSTITUTIONAL RULES ................................................................................................................. 37
11. ALTERNATE ADMISSION CRITERIA ........................................................................................................................... 46

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

1. MESSAGE FROM THE HEAD OF DEPARTMENT

Our teaching and learning philosophy, which is student-centred, is our recipe for the
Welcome to the Department of success of our students. We believe in comprehensive academic support, which features
Accounting Sciences, the home of the a tutorial system, open-door policy lecturer-and-students’ consultation sessions,
discussion classes, evening study sessions and academic trainee-student support
SAICA-accredited Bachelor of programmes.
Accounting Science (B.Compt) degree
We work closely with other universities, such as UCT, UJ, UP, UniZulu, UniVen, UFS,
programme! UFH & NMU to forge good working relationships, with the purpose of bench-marking our
offerings with other reputable universities!
Our Department is situated in the Mthatha Campus of Walter
Sisulu University, with academic offerings at the Our students are mainly sourced from the surrounding rural areas and townships and
Zamukulungisa Site. other underserviced and under resourced communities. This has positioned our
Department’s offerings in a strategic position to be change agents in the transformation
As the Head of Department, I have the privilege of leading a team of over 30 staff of our local economy and the accountancy profession at large. We consider this strategic
members, including 20 chartered accountants, who are Lecturers & Senior Lecturers positioning to be a privilege and coordinate our efforts to achieve this objective.
teaching on our SAICA-accredited programme.
We are really looking forward to building our nation and changing lives with you, our
Our 4-year B.Compt degree is seen as one of two flagship programmes of the University. students, and future graduates, as our strategic partners.
We are very proud to have achieved this university status, which galvanises us to strive
for greater things. We are making good progress in our preparations to offer a SAICA
accredited Post Graduate Diploma in Accounting programme. We hope to be able to Welcome to your new home away from home.
offer this in 2026.
Regards,
Our programmes are linked to national and international accountancy professional
bodies. Mr. Senzo Ndlangamandla CA (SA)
Head of Department

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

2. DEPARTMENT CONTACT DETAILS

Head of Department Mr Senzo Ndlangamandla

Office H207
Email hod-acc-mth@wsu.ac.za
Tel No: 060 975 4937

Senior Secretary Ms Nosisa Mabetshe

Office H001
Email: nmabetshe@wsu.ac.za
Tel No: 047 502 2026

Facebook Page Accounting Sciences_WSU

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

3. DEPARTMENT OVERVIEW
Information about the Department We believe in comprehensive academic support, which Students are encouraged to participate in the Society of
features a tutorial system, open-door policy lecturer- Accounting Students (SAS) activities as this is a hub of
The department is offering the following qualifications and-students’ consultation sessions, discussion classes, information and looks after your well-being. This is the
in 2025: evening study sessions and academic trainee-student society that will help you orientate and integrate you
• Bachelor of Accounting (W63008) support programmes. Our qualifications are in the within the accounting community. We pride ourselves
• Bachelor of Accounting Sciences (W63009) following fields: Auditing, Financial Accounting, Financial on being a diversified department that holds a respect
Information Systems and Management Accounting. A for our students coming from a multicultural society. Our
Our 4-year B.Compt degree is seen as one of two skilled pool of qualified staff members delivers the students are drawn from the communities around us
flagship programmes of the University. We are making teaching & learning mandate of the department. and we pride ourselves that we have our finger on the
good progress in our preparations to offer a SAICA pulse of the community. We support our home-grown
accredited Post Graduate Diploma in Accounting The department has a strong research, community talent and nurture our community. We understand the
programme. We hope to be able to offer this in 2026. engagement and internationalisation capacity. With the areas where additional attention is required such as in
Plans are also underway to offer a Bachelor of appointment of a Professor, our research component academic writing, and therefore we offer tutoring
Commerce Honours in Accounting as from 2026, and has grown in stature and our publication output has sessions, winter and summer schools to capacitate
Masters and Doctoral programmes in the medium to increased tremendously. We have appointed a number students who are experiencing adjustment in their
long term. of Research Associates and this will certainly improve programmes and these have proven to be life-changing
and increase the research capacity in our department. experiences. Finally, our ever-ready Peer Assisted
Our programmes are linked to national and international The VC has recently announced that each department Learning Leaders (PALS) are an extension of both the
accountancy professional bodies. will be appointing Research Professors to capacitate the lecturers and the students as they facilitate learning and
departments in this critical area. teaching beyond the formal teaching environment.
Our teaching and learning philosophy, which is student-
centred, is our recipe for the success of our students.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

VISION, MISSION, VALUES, GOALS AND SLOGAN SLOGAN

In pursuit of excellence in accountancy.
VISION
An impactful, technology-infused incubator of versatile African professionals in the field STUDENT SOCIETIES AND THEIR ROLES
of accountancy.
The Society of Accounting Students (SAS) is the sub-structure of the Students'
MISSION
Representative Council (SRC). The student body presides over the electoral process of
To create a new generation of highly competent graduates capable of understanding student societies.
and addressing complex professional and societal challenges, with critical scholarly and
entrepreneurship attributes grounded on morally sound work ethic and responsible Accounting Societies aim to provide opportunities for accounting students to interact
leadership. with each other, staff members and industry professionals.

VALUES
Students are encouraged to participate in all activities so that they benefit through such
• Quality and Excellence interaction in developing the insight into the profession that they are pursuing.
• Professionalism
• Honesty & Integrity This spirit of camaraderie creates a non-intimidatory environment which allows for the
• Respect & Ubuntu closing of the gap between academia and student life and apprehension.
• Teamwork
• Care

GOALS
• Nurture and guide students to assist them in achieving their academic
objectives.
• Bring about positive change in the communities that we service.
• Become active participants and innovators in accounting education and
research.
• Achieve and maintain the accreditation of all our programmes.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

4. ACADEMIC QUALIFICATIONS
UNDERGRADUATE QUALIFICATIONS

# Qualification Qualification Name SAQA NQF NQF Qualification Delivery

Code ID Level Credits Duration Site
1 W63008 Bachelor of Accounting 78283 7 360 3 Years Zamukulungisa Site
2 W63009 Bachelor of Accounting Sciences 114813 7 480 4 Years Zamukulungisa Site

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

5. STAFF INFORMATION
Designation Name Qualifications Office No. Tel No. Email

Head of Department Mr Senzo Ndlangamandla CA (SA) ZMK – BLOCK H TBC hod-acc-mth@wsu.ac.za

Administrator Ms Nosisa Mabetshe Master’s (Arts) ZMK – BLOCK H 047 502 2026 nmabetshe@wsu.ac.za

Professor Prof. Joseph Akande PhD ZMK – BLOCK H TBC jakande@wsu.ac.za

Senior Lecturer Mr Dumisani Mrwetyana CA (SA) ZMK – BLOCK H TBC dmwretyana@wsu.ac.za

Senior Lecturer Mr Luvuyo Mbaza CA (SA) ZMK – BLOCK H TBC lmbaza@wsu.ac.za
Senior Lecturer Ms Tenjiwe Nkatu CA (SA) ZMK – BLOCK F TBC tnkatu@wsu.ac.za
Senior Lecturer Mr Tando Siwendu CA (SA), Masters ZMK – BLOCK H TBC tsiwendu@wsu.ac.za
Senior Lecturer Mrs Ziyanda Nqebelele CA (SA) ZMK – BLOCK H TBC znqebelele@wsu.ac.za
Senior Lecturer Mrs Primrose Mnyaka-Rulwa PhD ZMK – BLOCK F TBC npmnyaka@wsu.ac.za

Lecturer Mr Ziphozethu Tunzi CA (SA) ZMK – BLOCK F TBC ztunzi@wsu.ac.za

Lecturer Ms Sandisiwe Mfobo CA (SA) ZMK – BLOCK H TBC smfobo@wsu.ac.za
Lecturer Mrs Nqwenelwa Jako CA (SA) ZMK – BLOCK F TBC nncjako@wsu.ac.za
Lecturer Mr Chuma Njomeni CA (SA), Masters ZMK – BLOCK H TBC cnjomeni@wsu.ac.za
Lecturer Ms Alutha Nightingale CA (SA), Masters ZMK – BLOCK H TBC anightingale@wsu.ac.za
Lecturer Ms Ntombizandile Mbiza CA (SA) ZMK – BLOCK H TBC ntmbiza@wsu.ac.za
Lecturer Ms Esihle Nkohla CA (SA) ZMK – BLOCK H TBC enkohla@wsu.ac.za
Lecturer Ms Zakithi Jokose CA(SA) ZMK – BLOCK H TBC zjokose@wsu.ac.za
Lecturer Mr Sabelo Hadebe CA (SA) ZMK – BLOCK H TBC shadebe@wsu.ac.za
Lecturer Ms Nokuthula Matebese Honours (BA) ZMK – BLOCK H TBC nmatebese@wsu.ac.za
Lecturer Mr Thando Gwazela CA (SA) ZMK – BLOCK F TBC tgwazela@wsu.ac.za
Lecturer Ms Andiswa Ngcizela CA (SA) ZMK – BLOCK F TBC angcizela@wsu.ac.za
Lecturer Ms Kuliswa Mzimkhulu CA (SA) ZMK – BLOCK F TBC kmzimkhulu@wsu.ac.za
Lecturer Mrs Nyasha Dlamini CA (SA), Masters ZMK – BLOCK F TBC nrdlamini@wsu.ac.za
Lecturer Mr Simtembile Jiza CA(SA) ZMK – BLOCK H sjiza@wsu.ac.za

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Designation Name Qualifications Office No. Tel No. Email

Mr Nathan Tshakantumba Masters of Science in ZMK – BLOCK H TBC ntshakantumba@wsu.ac.za
Lecturer Mathematics
Lecturer Mr Lucky Jali PGDA, ITC ZMK – BLOCK F TBC ljali@wsu.ac.za
Lecturer Mr Sibusiso Nkambule PGDA, ITC ZMK – BLOCK H TBC snkambule@wsu.ac.za

Projects Coordinator Mr Clearance Mzimkulu B Compt ZMK – BLOCK H TBC cmzimkulu@wsu.ac.za

Lab Technician Mr Siyavuya Gobozi B. Sc ZMK – BLOCK F TBC sgobozi@wsu.ac.za

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

6. ACADEMIC QUALIFICATIONS DETAILS

COMMENTS ON ENTRY REQUIREMENTS

• The minimum entry requirements do not necessarily guarantee admission to any qualifications offered by the university. Admission depends on the availability of space and the
student's overall performance.
• Please refer to section 14 of this prospectus for the entry requirements for students who possess a Senior Certificate (SC) or a National Certificate (Vocational) NC(V), N4, N5 and
N6 Certificate/National N Diploma.
• A Higher or Advanced Certificate in a cognate field may be considered as an entry route into a diploma qualification.
• A 360-credit diploma in a cognate field may be considered as an entry route into a bachelor’s degree qualification.
• Recognition of prior learning (RPL) may be considered an alternate qualification entry route.
• Applications from students with international school leaving results are considered in terms of:
o Higher Education South Africa (HESA) guideline document, " A guide to application for exemption certificates" and where required a submission of international qualification to
SAQA for benchmarking in terms of HEQC.
• Applicants who do not fully meet the minimum requirements for a specific qualification may be granted entry into the qualification under special circumstances subject to Senate
endorsement/approval.

APS table

NSC Levels Percentage APS Status of achievement

7 90 - 100% 7 Outstanding achievement
7 80 - 90% 7 Outstanding achievement
6 70 - 79% 6 Meritorious achievement
5 60 - 69% 5 Substantial achievement
4 50 - 59% 4 Moderate achievement
3 40 - 49% 3 Adequate achievement
2 30 - 39% 2 Elementary achievement
1 0 - 29% 2 Not achieved - Fail

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

W63008 – BACHELOR OF ACCCOUNTING

Bachelor of Accounting
Qualification Overview Entry Requirements
The primary objective of this qualification is to adequately prepare and equip the student A National Senior Certificate (NSC) with a bachelor's endorsement and achievement in
with the essential financial, analytical and managerial skills necessary for success in the the subjects as follows:
field of commerce and industry. By completing this programme, students will develop a • 4 (50-59%) for English (as a Home Language or First Additional Language)
strong foundation in key areas, enabling them to navigate and excel in various • 4 (50-59%) for Mathematics
professional settings. The programme further aims to cultivate the necessary
Admission point score of 25 (excluding Life Orientation Skills).
competencies to make informed financial decisions, analyse data, and effectively manage
resources within the dynamic and evolving landscape of commerce and industry.

Career Opportunities
▪ Accountant
▪ Financial Manager
▪ Tax Practitioner
▪ Auditor
▪ Business Consultant

Teaching and learning strategy

Teaching and learning activities are structured such that they are centred around the student and enable the student to drive their own learning. The focus is on the student learning
experiences and opportunities are created for development via feedback. Students must be prepared to work independently using their own initiatives in order to develop the ability
to reason methodically and think critically.
Assessment strategy

Students are assessed using a variety of assessments mix and tools. This comes in the form of objective tests, assignments, group projects, formal term tests and summative
examinations at the end of each semester.
Progression Rules

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Bachelor of Accounting
Qualification Overview Entry Requirements
Students must pass a sufficient number of modules to obtain a minimum level of credits per year as per the department and university progression rules.

RPL and Credit Transfer

Prior learning shall be recognised subject to the requirements of each programme as per WSU’s Recognition of Prior Learning Policy (RPL)

Articulation rules

Qualifying students are able to continue, at any institution of higher learning, to post-graduate programmes in the field of accountancy. That is, students are able to specialise in
areas such as Taxation or Auditing by registering at other tertiary institutions and/or professional institutes.

Exclusion Rules

Students should take specific note of the WSU's General Rules & Regulations (specifically rules G7-G11) on re-admission and exclusion of students to undergraduate programmes.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

W63008 – Bachelor of Accounting

Level of Study: I
Module No. of Offering Course
# Module Name Block Module Objective
Code Credits Site Convener
This course is intended to equip first year students with the ability to use a
computer on their own, equip them to employ cloud computing and understand
data science fundamentals. Furthermore, it prepares the student for other
courses in the programme which require the use of technology and information
1 Accounting Computer Literacy ACT15W1 1 0 ZMK Mr. S Gobozi systems. This enhances the digital pervasive skills for students. This course
also serves as the basis for other upcoming courses that deal with higher level
digital acumen in the programme. The structure of the course is flexible to
accommodate all kinds of students, even those who have never touched a
computer before.
The objective of the module is to introduce student to financial accounting.
The module focuses on the foundational concepts, assumptions and principles
Introduction to Financial
2 ACC15W1 1 15 ZMK Mrs. N Jako that underlie of the discipline, and on equipping the students with the
Accounting I
necessary skills and knowledge to be able to record and present transactions
within a basic bookkeeping and accounting system.
The objective of the module is to equip students to be able to account for and
report on transactions, events, and circumstances in accordance with the
requirements of the International Financial Reporting Standards. The module
3 Financial Reporting I ACC15W2 2 15 ZMK Mrs. N Jako
focuses on accounting for property, plant and equipment, inventory, and
equity, on basic presentation, including the statement of cash flows and on
basic transactions that may generally be found within a small business.
The course prepares students to understand and to be competent in using
computerized information systems which use Artificial Intelligence, Business
Introduction to Information Decision Support Systems, and to be able to take advantage of modern
4 INS16W2 2 15 ZMK Mr. S Gobozi
Systems computing models such as Big Data as computers play a crucial role in modern
accounting. As an accountant, one will benefit from the background of
information systems
The objective of this course is for students to attain the ability to identify
different levels of communication; differentiate between informal and formal
English Language Competency Ms. N communication. Students should be able to use punctuation correctly,
5 ELC15W0 0 0 ZMK
I Matebese understand language instructions, structure sentences correctly, improve their
written skills and understand literature. The students should learn how to
discuss/engage in literature; by adopting the correct style of writing,

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

W63008 – Bachelor of Accounting

Level of Study: I
Module No. of Offering Course
# Module Name Block Module Objective
Code Credits Site Convener
structuring coherent paragraphs in essays, improve their reading time; thereby
improving the ability to self-conceptualize communicating in both written and
spoken English.
This module introduces students to economic principles. The modules relate
these economic principles to practical issues that require field specialization.
Introduction to Micro- This is achieved through introducing the students to basic economic concepts
6 ECO15W1 1 15 ZMK Mr. C Mbaleki
Economics and quantitative methods that help the students to develop analytical skills
which enable them to solve individual and/or firm challenges and assess the
effects of events on different markets.
This module introduces students to economic principles. The modules relate
these economic principles to practical issues that require field specialization.
Introduction to Macro- This is achieved through introducing the students to basic economic concepts
7 ECO15W2 2 15 ZMK Mr. C Mbaleki
Economics and quantitative methods that help the students to develop analytical skills
which enables them to identify the levers that can be pulled to put the overall
economy of the country on the right path for growth
The general aim of this module is to introduce students to Business
management as a field of study so that they can apply it as practitioners
Introduction to Business
8 BM15W1 1 15 ZMK Dr. H Shava themselves. The module also provides students with the basic business
Management
management skills.

The objective of this module is to get student to be able to describe and

Financial Mathematics for Mr. N distinguish between basic concepts such as simple and compound interest,
9 FMA15W1 1 15 ZMK
Accountants Tshakantumba absolute values and inequalities, calculus and integral calculus, as well as linear
algebra and linear programming
The objective of this module is to get students to be able to describe and
Mr. N distinguish between basic concepts such as sample and population, statistic
10 Statistics for Accountants SAC15W2 2 15 ZMK
Tshakantumba and parameter, descriptive statistics and inferential statistics, as well as data
presentation and data distribution
The general aim of this module is to introduce students to Business
management as a field of study so that they can apply it as practitioners
11 Management of the Enterprise BMA15W2 2 15 ZMK Dr. H Shava
themselves. The module also provides students with the basic business
management skills.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Level of Study: II
Module No. of Offering Course
# Module Name Block Module Objective
Code Credits Site Convener
The main objective of the module is to equip students to be able to account for, and report on,
transactions, events and circumstances in accordance with the requirements of the
International Financial Reporting Standards. The module focuses on prevalent, core issues of
Financial Ms. T transactions within the major classes of assets and liabilities that may generally be found within
1 ACC26W0 0 30 ZMK
Accounting II Nkatu small-to-medium sized businesses. The module is the second of a series of three financial
reporting modules that form part of the Bachelor of Accounting qualification. The Bachelor of
Accounting qualification is a three-year undergraduate degree qualification that is designed for
students who aspire to be general accountants.
The objective of this course is for students to attain the ability to identify on a different level of
understanding; differentiate between different formal communication. Students should be able
to use punctuation correctly, structure sentences, improve their written skills and decipher
English Language Ms. N
2 ELC26W0 0 0 ZMK literature. Critically discuss such literature; by adopting the correct style of writing, structuring
Competency II Matebese
coherent paragraphs in essays, improve their reading time; thereby improving the ability to
self-conceptualize communicating in both written and spoken English.

This is an introductory module whose purpose is to introduce the student to the concepts and
Introduction to
principles of management accounting and finance. It defines management accounting and
Management Mr. T
3 MNA26W2 2 15 ZMK introduces the student to selected topics in management accounting. For financial
Accounting and Gwazela
management, the module gives the student an overview of financial management and also
Finance
introduces the student to selected topics make internal financial management decisions.
The module aims to provide the students as prospective accounting practitioners, auditors,
company secretaries, and others with an intermediate knowledge of the legal principles and
Ms. K applicable legislation in specific areas of corporate law, with particular emphasis on the
4 Company Law CCL26W2 2 15 ZMK
Mzimkhulu Companies Act, 71 of 2008 (as amended). The module will equip the students with the
knowledge of the Companies Act of 2008, including their duties as future directors, business
owners and as investors – such that they successfully fulfil these.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Level of Study: II
Module No. of Offering Course
# Module Name Block Module Objective
Code Credits Site Convener
The course takes students through the theoretical and practical aspects of information systems,
their characteristics, how they accept data, manipulate it, process it, store it, and disseminate
it. Some of topics covered include Big Data, Enterprise Resource Planning (ERP), Customer
Information
Mr. S Relations Management Systems (ERM), Database Management Systems (DBMS), how software
5 Systems INS26W1 1 15 ZMK
Gobozi is built following the Software Development Life Cycle (SDLC) -a principled and organized way
Applications
to design and create a software, Knowledge Management, Decision Support Systems. The
module addresses to a certain extent, the following acumens: Business Acumen, Decision
Making Acumen and Digital Acumen.
The course takes students through the theoretical and practical aspects of information systems,
their characteristics, how they accept data, manipulate it, process it, store it, and disseminate
it. Some of topics covered include Big Data, Enterprise Resource Planning (ERP), Customer
Information
Mr. S Relations Management Systems (ERM), Database Management Systems (DBMS), how software
6 Systems INS26W2 2 15 ZMK
Gobozi is built following the Software Development Life Cycle (SDLC) -a principled and organized way
Application
to design and create a software, Knowledge Management, Decision Support Systems. The
module addresses to a certain extent, the following acumens: Business Acumen, Decision
Making Acumen and Digital Acumen.
The purpose of this module is to instill in students a sense of ethical awareness and
responsibility. The module requires a lot of application of principles to different and unique case
Ms. N
7 Business Ethics ABE26W1 1 15 ZMK studies. The case studies are designed to emphasize the necessity and difficultly of ethical
Mbiza
decision making as well as encourage greater ethical consciousness on the part of the students
beyond their graduation.
The module aims to equip students with basic knowledge on commercial law. The module will
Commercial Law Ms. T enable the students to understand the legal framework within which the economy operates.
8 CLW15W1 1 15 ZMK
1 Module I Mdunyelwa The module will take students through the legal provisions relating to negotiation of contracts
of sales of goods and services, borrowing of funds etc.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Level of Study: III

Module No. of Offering Course
# Module Name Block Module Objective
Code Credits Site Convener
The purpose of this module is to equip students who have an intention of being
financial managers and accountants with the necessary skills required for
financial managers and companies to make internal financial decisions. In this
module, we will focus on identifying, creating and analyzing statements, reports,
and documents that help management in making better decisions related to
Ms. P their business’ performance. At the end of the module, students will be able to:
1 Management Accounting I MNA37W1 1 15 ZMK
Ngwenya
▪ Classify costs according to their behavior and cost estimation;
▪ perform product costing using various product costing systems and
techniques.
▪ prepare computations for the planning and cost control measures
▪ prepare computations for decision making
The Financial Management module’s purpose is to provide students with an
understanding of the importance of financial management in the workplace, as
prospective accountants and financial managers. As financial management
remains one of the most important aspects of a business, this module will
Ms. Z
2 Financial Management I AFM37W2 2 15 ZMK introduce students to elements necessary for organizing, directing, and
Nqebelele
controlling financial undertakings in a business or organization. Students will
then apply these principles to the management of financial assets of an
organisation, while also playing an important part in fiscal management.

The objective of the module is to equip students to be able to account for and
report on transactions, events, and circumstances in accordance with the
requirements of the International Financial Reporting Standards. The module
Mr. S
3 Financial Accounting III ACC37W0 0 30 ZMK focuses on prevalent non-core issues of general transactions that may generally
Hadebe
be found within a medium to large businesses and on the core aspects of group
accounting. The module is the third of a series of three financial accounting
modules that form part of the Bachelor of Accounting qualification.
Control of Financial Information Ms. A This course builds on the student’s foundation in financial accounting,
4 AUD37W1 1 15 ZMK
Systems Ngcizela information systems and general understanding of the business. It further

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Level of Study: III

Module No. of Offering Course
# Module Name Block Module Objective
Code Credits Site Convener
introduces the student to the foundational principles of business processes and
internal controls. It also looks at the impact of information technology on these
business processes.
It familiarizes the student with the documents, technologies, processes,
procedures, and internal controls found in the different business cycles.

The module introduces students to the basic concepts of auditing and lays a
solid foundation on which further complex auditing concepts can be taught in
Ms. N
5 Auditing I AUD37W2 2 15 ZMK subsequent years. This course forms part of the core modules of the programme
Mbiza
and is necessary to equip students in the field of auditing, and in being
responsible and ethical auditors in future.
Taxation I is offered over a full year at third year level of the Bachelor of
Accounting degree. The module is designed to introduce students to the
Mr. C underlying principles contained in the Income Tax Act, Tax Administration Act
6 Taxation I TAX37W0 0 30 ZMK
Njomeni and Value Added Tax Act. On completion if this module students will have a
detailed knowledge of the Income Tax Act, Tax Administration Act and Value
Added Tax Act which will enable them to solve problems.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

W63009 – BACHELOR OF ACCOUNTING SCIENCES

Bachelor of Accounting Sciences [CA Stream]

Qualification Overview Entry Requirements

The primary purpose of the qualification is to provide students with a comprehensive A National Senior Certificate (NSC) with a bachelor's endorsement and achievement in
undergraduate education that serves as a solid foundation for pursuing further studies in the subjects as follows:
the field of accountancy, specifically the Chartered Accountant (CA) route. Graduates will
be well-prepared to enter the PGDA (Post-Graduate Diploma in Accounting) programme, • 5 (60-69%) for English as a Home Language or First Additional Language
which is a necessary step towards achieving the designation Chartered Accountant, CA • 4 (50-59) for Mathematics
(SA). Additionally, this qualification prepares students to practise as a Registered General
Accountants, positioning them within the second tier of the proposed four-tier accounting Admission point score of 27 (excluding Life Orientation Skills).
structure in Southern Africa.

Career Opportunities:
▪ Accountant
▪ Financial Manager
▪ Financial Director/Chief Financial Officer
▪ Tax Practitioner
▪ Auditor
▪ Business Consultant

Teaching and learning strategy

Teaching and learning activities are structured such that they are centred around the student and enable the student to drive their own learning. The strategy is largely informed and
aligned with the competencies as per the SAICA CA of the Future competency framework. The focus is on the student learning experiences and opportunities are created for
development via feedback. Students must be prepared to work independently using their own initiatives in order to develop the ability to reason methodically and think critically.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Assessment strategy

Students are assessed using a variety of assessments mix and tools. This comes in the form of objective tests, assignments, group projects, formal term tests and summative
examinations at the end of each semester.
Progression Rules

Students must pass a sufficient number of modules to obtain a minimum level of credits per year as per the department and university progression rules.

RPL and Credit Transfer

Prior learning shall be recognised subject to the requirements of each programme as per WSU’s Recognition of Prior Learning Policy (RPL).
Articulation rules

Exclusion Rules

Students should take specific note of the WSU's General Rules & Regulations (specifically rules G7-G11) on re-admission and exclusion of students to undergraduate programmes.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

W63009 – Bachelor of Accounting Sciences

Level of Study: I
Module No. of Offering Course
# Module Name Block Module Objective
Code Credits Site Convener
This course is intended to equip first year students with the ability to use a computer
on their own, equip them to employ cloud computing and understand data science
fundamentals. Furthermore, it prepares the student for other courses in the
programme which require the use of technology and information systems. This
Accounting Computer
1 ACT15W1 1 0 ZMK Mr. S Gobozi enhances the South African Institute of Chartered Accountants (SAICA) pervasive
Literacy
skills as outlined in the SAICA CA2025 competency framework. This course also
serves as the basis for other upcoming courses that deal with higher level digital
acumen in the programme. The structure of the course is flexible to accommodate
all kinds of students, even those who have never touched a computer before.
The objective of the module is to introduce student to financial accounting. The
Introduction to module focuses on the foundational concepts, assumptions and principles that
2 Financial Accounting ACC15W1 1 15 ZMK Mrs. N Jako underlie of the discipline, and on equipping the students with the necessary skills and
I knowledge to be able to record and present transactions within a basic bookkeeping
and accounting system.
The objective of the module is to equip students to be able to account for and report
on transactions, events, and circumstances in accordance with the requirements of
the International Financial Reporting Standards. The module focuses on accounting
3 Financial Reporting I ACC15W2 2 15 ZMK Mrs. N Jako
for property, plant and equipment, inventory, and equity, on basic presentation,
including the statement of cash flows and on basic transactions that may generally
be found within a small business.
The course prepares students to understand and to be competent in using
computerized information systems which use Artificial Intelligence, Business Decision
Introduction to
4 INS16W2 2 15 ZMK Mr. S Gobozi Support Systems, and to be able to take advantage of modern computing models
Information Systems
such as Big Data as computers play a crucial role in modern accounting. As an
accountant, one will benefit from the background of information systems
The objective of this course is for students to attain the ability to identify different
levels of communication; differentiate between informal and formal communication.
English Language Students should be able to use punctuation correctly, understand language
5 ELC15W0 0 0 ZMK Ms. N Matebese
Competency I instructions, structure sentences correctly, improve their written skills and
understand literature. The students should learn how to discuss/engage in literature;
by adopting the correct style of writing, structuring coherent paragraphs in essays,

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

W63009 – Bachelor of Accounting Sciences

Level of Study: I
Module No. of Offering Course
# Module Name Block Module Objective
Code Credits Site Convener
improve their reading time; thereby improving the ability to self-conceptualize
communicating in both written and spoken English.
This module introduces students to economic principles. The modules relate these
economic principles to practical issues that require field specialization. This is
Introduction to achieved through introducing the students to basic economic concepts and
6 ECO15W1 1 15 ZMK Mr. C Mbaleki
Micro-Economics quantitative methods that help the students to develop analytical skills which enable
them to solve individual and/or firm challenges and assess the effects of events on
different markets.
This module introduces students to economic principles. The modules relate these
economic principles to practical issues that require field specialization. This is
Introduction to achieved through introducing the students to basic economic concepts and
7 ECO15W2 2 15 ZMK Mr. C Mbaleki
Macro-Economics quantitative methods that help the students to develop analytical skills which enables
them to identify the levers that can be pulled to put the overall economy of the
country on the right path for growth
The general aim of this module is to introduce students to Business management as
Introduction to
a field of study so that they can apply it as practitioners themselves. The module also
8 Business BM15W1 1 15 ZMK Dr. H Shava
provides students with the basic business management skills.
Management
The objective of this module is to get student to be able to describe and distinguish
Financial
Mr. N between basic concepts such as simple and compound interest, absolute values and
9 Mathematics for FMA15W1 1 15 ZMK
Tshakantumba inequalities, calculus and integral calculus, as well as linear algebra and linear
Accountants
programming
The objective of this module is to get students to be able to describe and distinguish
Statistics for Mr. N between basic concepts such as sample and population, statistic and parameter,
10 SAC15W2 2 15 ZMK
Accountants Tshakantumba descriptive statistics and inferential statistics, as well as data presentation and data
distribution
The general aim of this module is to introduce students to Business management as
Management of the
11 BMA15W2 2 15 ZMK Dr. H Shava a field of study so that they can apply it as practitioners themselves. The module also
Enterprise
provides students with the basic business management skills.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Level of Study: II
Module No. of Offering Course
# Module Name Block Module Objective
Code Credits Site Convener
The main objective of the module is to equip students to be able to account
for, and report on, transactions, events and circumstances in accordance
with the requirements of the International Financial Reporting Standards.
The module focuses on prevalent, core issues of transactions within the
Ms. T major classes of assets and liabilities that may generally be found within
1 Financial Reporting II ACF26W0 0 30 ZMK
Nkatu small-to-medium sized businesses. The module is the second of a series of
four financial reporting modules that form part of the Bachelor of Accounting
Science qualification. The Bachelor of Accounting Science qualification is a
four-year qualification that is design for students who aspire to become
chartered accountants.
The objective of this course is for students to attain the ability to identify on
a different level of understanding; differentiate between different formal
communication. Students should be able to use punctuation correctly,
structure sentences, improve their written skills and decipher literature.
Ms. N
2 English Language Competency II ELC26W0 0 0 ZMK Critically discuss such literature; by adopting the correct style of writing,
Matebese
structuring coherent paragraphs in essays, improve their reading time;
thereby improving the ability to self-conceptualize communicating in both
written and spoken English.

This is an introductory module whose purpose is to introduce the student to

the concepts and principles of management accounting and finance. It
Introduction to Management Mr. T defines management accounting and introduces the student to selected
3 MNA26W2 2 15 ZMK
Accounting and Finance Gwazela topics in management accounting. For financial management, the module
gives the student an overview of financial management and also introduces
the student to selected topics make internal financial management decisions.
The module aims to provide the students as prospective accounting
practitioners, auditors, company secretaries, and others with an intermediate
knowledge of the legal principles and applicable legislation in specific areas
Ms. K
4 Company Law CCL26W2 2 15 ZMK of corporate law, with particular emphasis on the Companies Act, 71 of 2008
Mzimkulu
(as amended). The module will equip the students with the knowledge of
the Companies Act of 2008, including their duties as future directors,
business owners and as investors – such that they successfully fulfil these.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Level of Study: II
Module No. of Offering Course
# Module Name Block Module Objective
Code Credits Site Convener
The course takes students through the theoretical and practical aspects of
information systems, their characteristics, how they accept data, manipulate
it, process it, store it, and disseminate it. Some of topics covered include Big
Data, Enterprise Resource Planning (ERP), Customer Relations Management
Mr. S Systems (ERM), Database Management Systems (DBMS), how software is
5 Information Systems Application INS26W1 1 15 ZMK
Gobozi built following the Software Development Life Cycle (SDLC) -a principled and
organized way to design and create a software, Knowledge Management,
Decision Support Systems. The module addresses to a certain extent, the
following acumens as defined in the SAICA CA2025 Competency Framework-
Business Acumen, Decision Making Acumen and Digital Acumen.
The course takes students through the theoretical and practical aspects of
information systems, their characteristics, how they accept data, manipulate
it, process it, store it, and disseminate it. Some of topics covered include Big
Data, Enterprise Resource Planning (ERP), Customer Relations Management
Mr. S Systems (ERM), Database Management Systems (DBMS), how software is
6 Information Systems Application INS26W2 2 15 ZMK
Gobozi built following the Software Development Life Cycle (SDLC) -a principled and
organized way to design and create a software, Knowledge Management,
Decision Support Systems. The module addresses to a certain extent, the
following acumens as defined in the SAICA CA2025 Competency Framework-
Business Acumen, Decision Making Acumen and Digital Acumen.
The purpose of this module is to instill in students a sense of ethical
awareness and responsibility. The module requires a lot of application of
Ms. N principles to different and unique case studies. The case studies are designed
7 Business Ethics ABE26W1 1 15 ZMK
Mbiza to emphasize the necessity and difficultly of ethical decision making as well
as encourage greater ethical consciousness on the part of the students
beyond their graduation.
The module aims to equip students with basic knowledge on commercial law.
The module will enable the students to understand the legal framework
Ms. T
8 Commercial Law 1 Module I CLW15W1 1 15 ZMK within which the economy operates. The module will take students through
Mdunyelwa
the legal provisions relating to negotiation of contracts of sales of goods and
services, borrowing of funds etc.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Level of Study: III

Module No. of Offering Course
# Module Name Block Module Objective
Code Credits Site Convener
The purpose of this module is to equip students who have an intention of
being financial managers and accountants with the necessary skills required
for financial managers and companies to make internal financial decisions.
In this module, we will focus on identifying, creating and analyzing
statements, reports, and documents that help management in making better
decisions related to their business’ performance. At the end of the module,
Ms. P students will be able to:
1 Management Accounting I MNA37W1 1 15 ZMK
Ngwenya
▪ Classify costs according to their behavior and cost estimation;
▪ perform product costing using various product costing systems and
techniques;
▪ prepare computations for the planning and cost control measures
▪ prepare computations for decision making

The Financial Management module’s purpose is to provide students with an

understanding of the importance of financial management in the workplace,
as prospective accountants and financial managers. As financial management
remains one of the most important aspects of a business, this module will
Ms. Z
2 Financial Management I AFM37W2 2 15 ZMK introduce students to elements necessary for organizing, directing, and
Nqebelele
controlling financial undertakings in a business or organization. Students will
then apply these principles to the management of financial assets of an
organisation, while also playing an important part in fiscal management.

The objective of the module is to equip students to be able to account for

and report on transactions, events, and circumstances in accordance with
the requirements of the International Financial Reporting Standards. The
module focuses on prevalent non-core issues of general transactions that
Mr. S may generally be found within a medium to large businesses and on the core
3 Financial Reporting III ACF37W0 0 30 ZMK
Hadebe aspects of group accounting. The module is the third of a series of four
financial reporting modules that form part of the Bachelor of Accounting
Science qualification. The Bachelor of Accounting Science qualification is a
four-year undergraduate degree qualification that is designed for students
who aspire to become chartered accountants.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Level of Study: III

Module No. of Offering Course
# Module Name Block Module Objective
Code Credits Site Convener
This course builds on the student’s foundation in financial accounting,
information systems and general understanding of the business. It further
introduces the student to the foundational principles of business processes
Control of Financial Information Ms. A and internal controls. It also looks at the impact of information technology
4 AUD37W1 1 15 ZMK
Systems Ngcizela on these business processes.
It familiarises the student with the documents, technologies, processes,
procedures, and internal controls found in the different business cycles.

The module introduces students to the basic concepts of auditing and lays a
solid foundation on which further complex auditing concepts can be taught
Ms. N
5 Auditing I AUD37W2 2 15 ZMK in subsequent years. This course forms part of the core modules of the
Mbiza
programme and is necessary to equip students in the field of auditing, and
in being responsible and ethical auditors in future.
Taxation I is offered over a full year at third year level of the Bachelor of
Accounting degree. The module is designed to introduce students to the
Mr. C underlying principles contained in the Income Tax Act, Tax Administration
6 Taxation I TAX73W0 0 30 ZMK
Njomeni Act and Value Added Tax Act. On completion if this module students will
have a detailed knowledge of the Income Tax Act, Tax Administration Act
and Value Added Tax Act which will enable them to solve problems.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Level of Study: IV
No. of Offering Course
# Module Name Module Code Block Module Objective
Credits Site Convener
The purpose of Business Analysis and Governance (BAG) is to enable students to
integrate and contextualize the technical knowledge within a live South African
business environment in order to improve the students’ level of proficiency in the
business world. This is a capstone course which reflects on and integrates the
technical subject matter included in the other disciplines of the BCompt
programme in a highly contextualized and integrated manner. Financial
Business
Management is also heavily integrated with BAG. Inter-related aspects of these
1 Analysis and BAG47W0 0 15 ZMK Mr. L Jali
disciplines are traced through the Annual Financial Statements of several listed
Governance
South African companies, focusing amongst other things on strategy of the
company, risk management, the analysis and interpretation of financial results
and disclosures; financial management and corporate governance of the selected
companies, in the context of their business environments in their industries.
Through this course the student will gain exposure and insight to different
industries and companies in the economy.
Management Accounting which sometimes referred to as management decision
making and control, is one of the distinct technical skills required to poses to
qualify as a chartered accountant in South Africa. It equips the students with
necessary skills of product/service costing for different purposes and enhance the
quality of decisions that are made by managers. It further enhances the students
critical thinking as the students are expected to analyse the scenarios at hand in
coming to a relevant decision that has considered all possible potential solutions.
Managerial Mr. D This module pre-requisite is Managerial Accounting I which is expected to prepare
2 MNA47W2 2 15 ZMK
Accounting II Mrwetyana the students for this module by offering all the mechanical computations in
management accounting whilst this module prepares the student for the
Management Accounting and Finance which is offered by most universities in
Post-Graduate Diploma in Accounting (PGDA). For these reasons, this module is
relevant and necessary for everyone who would like to be a chartered accountant
and for those who intend to get their accounting degrees and enter the job market
for its focus on critical thinking which is embedded in the module.

The objective of the module is to equip students to be able to account for and
Financial
3 ACF47W0 0 30 ZMK Ms. Z Jokose report on transactions, events, and circumstances in accordance with the
Reporting IV
requirements of the International Financial Reporting Standards. The module is

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Level of Study: IV
No. of Offering Course
# Module Name Module Code Block Module Objective
Credits Site Convener
the fourth and exit-level of a series of four financial reporting modules that form
part of the Bachelor of Accounting Science qualification, which is a four-year
undergraduate degree qualification that is designed for students who aspire to
become chartered accountants. The module focuses on prevalent non-core issues
of general transactions that may be found within a medium to large businesses
and on the non-core aspects of group accounting and on preparing student for
the Post Graduate Diploma in Accounting (PGDA), which is the postgraduate
qualification that all aspiring chartered accountants must complete in order to be
eligible to write SAICA’s Initial Test of Competence (ITC) and eventually be
eligible to qualify as chartered accountants.
TAX44M0 is an intermediate taxation course offering between aspects of
advanced taxation normally covered in postgraduate programmes (CTA, BCom
4 Taxation II TAX47W0 0 30 ZMK Ms. S Mfobo
(Hons), etc.) and general undergraduate taxation syllabi. This course is designed
for students who are pursuing the CA(SA) designation.
This module is for students intending to become Chartered Accountants. The
module ensures that students understand the core concepts and principles that
underlie the auditing discipline, apply this fundamental understanding with a high
5 AUDITING II AUD47W0 0 30 ZMK Ms. E Nkohla degree of technical competence by applying the International Standards on
Auditing (ISA). The module also focuses on the ethical conduct required from
accounting and auditing professionals.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

7. DEPARTMENT COMMITTEES, DETAILS, AND THEIR ROLES

Department Committee OBJECTIVE FUNCTIONS Member Details
LEARNING, TEACHING & The committee provides oversight on all Its purpose is to review and make Mr L Mbaza – Chairperson
CURRICULUM COMMITTEE academic planning, learning & teaching recommendations to the Department Ms Z Jokose
activities within the department. Committee on academic programmes, Ms Z Nqebelele
curricula and learning & teaching. The Mr L Jali
committee also coordinates the evaluation Academic Trainee 1
of teaching and learning within the
department.
RESEARCH, INNOVATION & HIGHER The committee provides strategic direction Refer to terms of reference for this Prof. J Akande – Chairperson
DEGREES and coordinates on all matters pertaining to committee. Mrs P Mnyaka-Rulwa
research, innovation and higher degrees Ms Alutha Nightingale
within the Department.
COMMUNITY ENGAGEMENT & The committee provides strategic direction Promote and coordinate community Mr D Mrwetyana
INTERNATIONALISATION on all community engagement and engagement activities and programmes, Ms S Mfobo
partnerships matters, and recommend and coordinate the forming of strategic Ms Nokuthula Matebese
relevant programmes for the department to partnerships with relevant external Academic Trainee 2
embark on. stakeholders. Academic Trainee 3
QUALITY MANAGEMENT This committee is established with the Monitor the department’s implementation Mr T Siwendu – Chairperson
premise that HEIs are responsible for their of the quality management systems in the Ms E Nkohla
od their core academic and support context of the institutional strategic plan. Mr S Hadebe
functions and that academic leadership, Recommend to the department approval of Ms N Mbiza
communities of best practice (CoBPs), peer accreditation of programmes. Academic Trainee 4
review and innovation work in concert to Facilitate and coordinate regular reviews of Academic Trainee 5
achieve continuous quality improvements programmes.
and enhancements.
STUDENT DEVELOPMENT & The committee provides strategic direction Recommend relevant and impactful Ms T Nkatu – Chairperson
SUPPORT SERVICES and coordination of all activities and initiatives to enhance student support and Mr C Njomeni
development. Mrs N Jako

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Department Committee OBJECTIVE FUNCTIONS Member Details

initiatives aimed at enhancing student Coordinate and monitor the implementation Mr C Mzimkulu
support and development. of the department’s planned initiatives Mr Z Tunzi
towards student development and support Academic Trainee 6
LIBRARY SERVICES The committee provides strategic Perform annual review of the department’s Mr S Hadebe – Chairperson
coordination of activities aimed at ensuring material at the library. Mr S Gobozi
that relevant material is available at the Facilitate the procurement of additional Mr Thando Gwazela
library, and both staff and students are library material for the department.
appropriately oriented on library services. Facilitate and coordinate library training
orientation for departmental staff and
students.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

8. STUDENT SUPPORT SERVICES

STUDENT ADVISORS enable epistemological access through technology-infused learner-centred education
You will be introduced to a new social, cultural and academic environment. During this support.
time of adjustment and transition into adulthood, the University is here to ensure you • Student Development & Support
feel comfortable and supported throughout your academic journey. There are a variety o Academic Advising
of services available to you that ensures your time with us is one in which you grow ▪ Description of Function
academically, personally and professionally. The Division of Student Development and ▪ Capacitate students of all levels on graduate attributes
Support Services (DSS), in collaboration with other departments, provides services that ▪ Coordinate First Year students’ orientation and yearlong induction
ensure that your wellbeing is cared for especially in areas concerning your health, programmes.
emotional and personal welfare as well as providing development and leadership ▪ Pool resources with faculties to address the findings on students’ academic
opportunities. challenges.
▪ Provide academic advising services in collaboration with relevant internal and
DSS provides services to students through five units in each of the campuses: external stakeholders to address students’ academic challenges.
• Residences Unit ▪ Coordinate the graduate development programme.
• Sport and Recreation Unit ▪ Capacitate final year students with necessary employability and graduate
• Student Health Unit skills.
• Student Counselling Unit ▪ Participate in the University Career Exhibition programme.
• Student Governance, Development and Culture Unit.
Contact Persons:
All Student Service Policies can be obtained by clicking on the following link: • Ms. T. Mthengi (Academic Advisor: NMD Site) - Tel.: +27(0)47 502 2848 -
https://www.wsu.ac.za/~wsuacza/index.php/student-life/student-services-policies Email: tmthengi@wsu.ac.za
• Ms. N. Nongauza (Academic Advisor: ZMK Site) - Tel: +27 (0)47 501 1506 -
DIRECTORATE FOR LEARNING AND TEACHING SERVICES Email: nnongauza@wsu.ac.za
The Learning and Teaching Division is a value-driven, technology-infused division,
For more information, go to the Teaching and Learning overview by clicking on the link
conducting programmes and offering services that are responsive to the learning and
below.
teaching needs of Walter Sisulu University students and staff. The Division’s mission is
https://www.wsu.ac.za/~wsuacza/index.php/learning-teaching/teaching-learning-
to provide quality education through the capacity building of academics in technology -
directorate
infused learning and teaching methodologies that are student-centred, lead to student
success and are valued by stakeholders. The Learning and Teaching Division exists to

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

• Peer-Assisted Learning (PAL) Student Counselling Unit

o PAL is offered in historically difficult subjects. An annual analysis of exam
results ensures that PAL is offered in subjects with a low-pass rate history. The Student Counselling Unit aims to be a valued Unit of Excellence that provides
o PAL leaders [PALs] are senior students who act as models of how to be counselling services and programmes that focus on optimising human potential and
successful in the subject. They attend class along with the new students and contributing to Higher Education Transformation by enhancing access, retention and
hold regular PAL sessions in which they help students not only to master the throughput rates.
material but also to learn how to learn. Students thus develop good study The Student Counselling Unit serves students by:
habits and become independent in their learning. • Supporting and enhancing the wellness and the healthy holistic growth and
development through co-involvement of Health Services and Social Work
STUDENT WELLNESS INFORMATION services (Developmental focus).
Health Services (Clinics) - strive to assist you to graduate alive by helping you • Assisting students in identifying and enhancing learning skills, managing their
adopt a healthy lifestyle. The Health Services Unit is run by Professional Nursing lifestyle, to efficiently meet their educational and life goals (Preventative focus).
Sisters and Professional Medical Doctors, who provide, in a welcoming and very • Providing guidance, counselling/therapy to students experiencing adjustment,
friendly manner, primary health care services that deal with minor ailments and career, developmental, social and psychological challenges that require
preventative services such as testing and family planning. General health education is professional attention (Remedial/treatment focus).
also provided and includes guidance on all health-related matters is done by a Health
Contact Details: (Mthatha): Mrs K Ntakana Email: kntakana@wsu.ac.za Tel:
Promoter and Peer Educators. All Health Services Units are staffed by Senior
047 502 2572/047 501 1556
Professional Nurses and Professional Nurses.

Contact Details: (Mthatha) - Dr. TV Mangxa - Email: tmangxa@wsu.ac.za

Tel: 047 502 2254

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

9. DEPARTMENTAL CALENDAR WITH KEY DATES, EVENTS AND MEETINGS.

DEPARTMENT OF ACCOUNTING SCIENCES
ACADEMIC CALENDAR – 2025

• The objective of this schedule is to document how the department will use the available tuition time in the 2025 academic year to effectively execute on
their academic mandate.
• The University Prospectus provides for the following:
o Semester 1/Year registration to commence on 08 January 2025 for all returning students and FTENs.
o Semester 1 tuition to commence on 10 February for year-long modules and for semester modules.
o Semester 2 tuition to commence on 21 July for semester modules.
The department offers a combination of year and semester modules, which are not mutually exclusive and will therefore commence both year and first
semester modules on 10 February 2025.
PLANNING 06 JAN – 10 JAN • DEPARTMENTAL PLANNING • PLANNING WORKSHOPS
WEEK 1 • SMGS, ASSESSMENT PLANS ETC. (FORMS TO BE
COMPLETED).
• TUTORIAL PLANNING
PLANNING 13 JAN – 17 JAN • DEPARTMENTAL PLANNING • PLANNING WORKSHOPS
WEEK 2 15 JAN • SPECIAL EXAMINATION • DLT WORKSHOPS
• MODULE FORMS, ASSESSMENT PLANS ETC. (FORMS TO
BE COMPLETED)
• TUTORIAL PLANNING CONTINUES

PLANNING 20 JAN – 24 JAN • DEPARTMENTAL PLANNING • PLANNING WORKSHOPS

WEEK 3 • DEPARTMENT COMMITTEE MEETINGS • SMGS, ASSESSMENT PLANS ETC. (FORMS TO BE
COMPLETED).
PLANNING 27 JAN – 31 JAN • DEPARTMENTAL PLANNING • FINALISATION OF TEACHING PLANS, STUDENT MODULE
WEEK 4 • ADMISSION AND REGISTRATION GUIDES
• MOODLE SITE PREP, VIDEO RECORDING AND
UPLOADING
• STAFF DEVELOPMENTAL PLANS
• ONLINE REGISTRATION ENDS
PLANNING 03 FEB – 07 FEB • TEACHING AND LEARNING • ORIENTATION FOR FTENs
WEEK 5 05 FEB • DEPARTMENT BOARD MEETING • DEPARTMENT INTRODUCTORY LECTURES
• LECTURING PREPARATION

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES
• NEW STAFF INDUCTION
WEEK 1 10 FEB – 14 – FEB • TEACHING AND LEARNING • TUITION WEEK 1
12 FEB • FACULTY BOARD MEETING • COMMENCEMENT OF LECTURES
14 FEB • CLSING OF ADDITIONS & CANCELLATIONS
WEEK 2 17 FEB – 21 FEB • TEACHING AND LEARNING • TUITION WEEK 2
• SUBMISSION OF ASSESSMENT CRITERIA AND
WEIGHTINGS
WEEK 3 24 FEB – 28 FEB • TEACHING AND LEARNING • TUITION WEEK 3
28 FEB
WEEK 4 03 MAR – 07 MAR • TEACHING AND LEARNING • TUITION WEEK 4
• REGISTRATION AMENDMENTS END
WEEK 5 10 MAR – 14 MAR • TEACHING AND LEARNING – TEST WEEK • TUITION WEEK 5
• WRITING OF TEST 1
WEEK 6 17 MAR – 20 MAR • TEACHING AND LEARNING – TEST WEEK • TUITION WEEK 6
• WRITING OF TEST 1
WEEK 7 24 MAR – 28 MAR • TUITION WEEK 7
28 MAR • TEACHING AND LEARNING • TEST 1 RESULTS CAPTURED ON IENABLER
• SENATE
• FIRST TERM ENDS
28 MAR – 07 APR FIRST TERM BREAK
WEEK 8 07 APR – 11 APR • SECOND TERM COMMENCES/ LECTURES COMMENCE • TUITION WEEK 8
• TEACHING AND LEARNING • LECTURES COMMENCE
09 APR • SUBMISSION OF MODERATED QUESTION PAPERS FOR 1 ST
SEMESTER EXAMINATIONS
• DEPARTMENT BOARD MEETING
WEEK 9 14 APR – 17 APR • TEACHING AND LEARNING • TUITION WEEK 09
16 APR • FACULTY BOARD MEETING • WRITING OF TEST 2
WEEK 10 22 APR – 25 APR • TEACHING AND LEARNING • TUITION WEEK 10
23 APR • MIT CONFERENCE • WRITING OF TEST 2
WEEK 11 29 APR – 30 APR • TEACHING AND LEARNING • TUITION WEEK 11
• TEST 2 RESULTS CAPTURED ON IENABLER
WEEK 12 05 MAY – 09 MAY • GRADUATION WEEK • TUITION WEEK 12
• WRITING OF TEST 3 /MAKE-UP TESTS
05 MAY – 06 MAY • MTHATHA GRADUATION • COMPLETION OF OUTSTANDING TESTS AND
ADMINISTRATIVE DUTIES

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DEPARTMENT OF ACCOUNTING SCIENCES
WEEK 13 12 MAY – 16 MAY • TEACHING AND LEARNING • TUITION WEEK 13
• FINALISATION OF DPs AND DP APPEALS • TEST 3 RESULTS CAPTURED ON IENABLER
• APPLICATION & REGISTRATION FOR EXAMS ONLY
WEEK 14 19 MAY – 23 MAY • STUDY WEEK • SELF-STUDY AND EXAM PREP
WEEK 15 26 MAY – 30 MAY • EXAM WEEK 1 • EXAMINATIONS
WEEK 16 02 JUN – 06 JUN • EXAM WEEK 2 • EXAMINATIONS/MARKING
WEEK 17 09 JUN – 13 JUN • EXAM WEEK 3 • EXAMINATIONS/MARKING
13 JUN • EXAMINATIONS END
WEEK 18 17 JUN – 20 JUN • MARKING AND SUBMISSION OF MARKS • MARKING AND SUBMISSION OF MARKS
20 JUN – 21 JUL • FIRST SEMESTER BREAK
07 JUL SUPPLEMENTARY EXAMS START
11 JUL SUPPLEMENTARY EXAMS END
17 JUL FINAL DATE FOR CAPTURING SUPPLEMENTARY EXAM
MARKS
WEEK 1 21 JUL – 25 JUL • 3RD TERM/SEMESTER 2 COMMENSCES • TUITION WEEK 1
22 JUL • PUBLICATION OF SUPPLEMENTARY EXAM RESULTS • SECOND SEMESTER ONLINE REGISTRATION
COMMENCES
25 JUL • ONLINE REGISTRATION ENDS
WEEK 2 28 JUL – 01 AUG • TEACHING AND LEARNING • TUITION WEEK 2
31 JUL • SPECIAL EXAMINATIONS
WEEK 3 04 AUG – 08 AUG • TEACHING AND LEARNING • TUITION WEEK 3
• PUBLICATION OF SPECIAL EXAM RESULTS
WEEK 4 11 AUG – 15 AUG • TEACHING AND LEARNING • TUITION WEEK 4
WEEK 5 18 AUG – 22 AUG • TEACHING AND LEARNING • TUITION WEEK 5
• WRITING OF TEST 1
WEEK 6 25 AUG – 29 AUG • TEACHING AND LEARNING • TUITION WEEK 6
29 AUG • 3RD TERM ENDS • WRITING OF TEST 1
29 AUG – 05 SEP • THIRD TERM BREAK
WEEK 7 08 SEP – 12 SEP • 4TH TERM COMMENCES • TUITION WEEK 7
• TEACHING AND LEARNING • TEST 1 RESULTS CAPTURED ON IENABLER
09 SEP • FACULTY RESEARCH & INNOVATION DAY
10 SEP • DEPARTMENT BOARD MEETING
WEEK 8 15 SEP – 19 SEP • TEACHING AND LEARNING • TUITION WEEK 8
15 SEP • FACULTY BOARD MEETING • WRITING OF TEST 2
WEEK 9 22 SEP – 26 SEP • FOURTH TERM COMMENCE • TUITION WEEK 9

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DEPARTMENT OF ACCOUNTING SCIENCES
26 SEP • CENTRAL GRADUATION CEREMONY: ALL CAMPUSES • WRITING OF TEST 2

WEEK 10 29 SEP – 03 OCT • TEACHING AND LEARNING • TUITION WEEK 10

• FINAL DATE: SUBMISSION OF YEAR END EXAM QUESTION • TEST 2 RESULTS CAPTURED ON IENABLER
PAPERS.
WEEK 11 06 OCT – 10 OCT • TEACHING AND LEARNING • TUITION WEEK 11
• FACULTY COMMUNITY ENGAGEMENT DAY
WEEK 12 13 OCT – 17 OCT • TEACHING AND LEARNING • TUITION WEEK 12
• FACULTY SoTL DAY • WRITING OF TEST 3 /MAKE-UP TESTS
• FINALISATION OF DPs AND DP APPEALS
WEEK 13 20 OCT – 24 OCT STUDY WEEK • EXAMINATIONS PREPARATIONS
WEEK 14 27 OCT – 31 OCT • EXAMINATIONS – WEEK 1 • WRITING OF EXAMINATIONS
WEEK 15 03 NOV – 07 NOV • EXAMINATIONS – WEEK 2 • WRITING OF EXAMINATIONS AND MARKING
06 NOV • FACULTY AWARDS
WEEK 16 10 NOV – 14 NOV • EXAMINATIONS – WEEK 3 • WRITING OF EXAMINATIONS AND MARKING
14 NOV • EXAMINATIONS END
WEEK 17 17 – 21 NOV • MARKING OF EXAMINATIONS • MARKING AND CAPTURING OF EXAM MARKS
WEEK 18 24 NOV – 28 NOV • FACULTY EXAMINATION BOARD • EXAMINATIONS-RELATED ADMIN
26 NOV • PUBLICATION OF RESULTS
WEEK 19 01 DEC – 05 DEC • WRITING OF SUPPLEMENTARY EXAMINATIONS
04 DEC • SUPPLEMENTARY EXAMS COMMENCE
WEEK 20 08 DEC – 12 DEC • MARKING OF SUPPLEMENTARY EXAMINATIONS
10 DEC • SUPPLEMENTARY EXAMS END • CAPTURING OF MARKS
WEEK 21 15 DEC – 19 DEC FINAL DATE FOR CAPTURING OF MARKS
17 DEC PUBLICATION OF SUPPLEMENTARY EXAM RESULTS
18 DEC • TERM 4 ENDS
• UNIVERSITY CLOSES

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

10. SENATE NOTES – INSTITUTIONAL RULES

G6 READMISSION OF STUDENTS TO UNDERGRADUATE PROGRAMMES GENERAL PRINCIPLES

1. To be given the status of a full-time student:

• A student must in any one-year register for courses/modules towards obtaining a certificate, diploma or degree, totaling at least 90 credit points.
• Credit points for courses not essential for obtaining the qualification for which a student is registered will not be taken into account.

2. An extended programme student:

• Is a student who formally registers to complete a standard full-time certificate/ diploma/degree programme in an additional year, with the curriculum designed
accordingly.
• Must in any one-year register for courses/modules towards obtaining a certificate, diploma or degree, totaling at least 60 credit points.
• Credit points for courses not essential for obtaining the qualification for which a student is registered will not be taken into account.

3. A part-time student:

• Is a student who in any one year has registered for courses/modules totalling 60 credit points or fewer, irrespective of whether the courses/modules contribute
towards a qualification or are taken for non-degree/diploma/ certificate purpose.

4. A student who is in full-time employ may not register as a full-time student and must comply with the provisions applicable to part-time students.

5. A student:

• May not register for more than 160 credits in any one academic year.
• May proceed from one academic level to another (e.g. from first-year level to second-year level) only once at least 80 credits from the lower level have been
completed and passed; and conversely, a student may not proceed to the next level if more than 40 credits at the lower level are outstanding.
• May not register for a course/module at two different levels (e.g. Mathematics 1 and Mathematics 2) simultaneously.
• May not register for a course/module at a higher level prior to having completed and passed the course/module a lower level, (e.g. Mathematics 2 prior to having
passed Mathematics 1) or any other pre-requisite course/module.

5.1 Specific rules

Credits Obtained Academic Status Academic Progression Status

40—79 First Year May register for modules at the next level, provided that pre-requisite rules have been met. Maximum 40 second-year
credits.
80—199 Second Year May register for modules at the next level, provided that pre-requisite rules have been met. May not exceed 160 credits
p.a.
200—319 Third Year May not exceed 160 credits p.a.
320—480 Fourth Year May not register for more than 160 credits p.a.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

G7 EXCLUSION RULES
Section 37 (4) of the Higher Education Act, Act 101 of 1997 as amended and paragraph 7 (3) of the Institutional Statute stipulate that Council with the approval of Senate may refuse
readmission to a student who fails to satisfy minimum requirements for readmission.

G7.1 Purpose of Exclusion Rules

a) To maintain a quality learning and teaching environment and to encourage academic throughput.
Students should be incentivised to perform academically and non-performing students who are unlikely to meet minimum exit level requirements within the
stipulated time cause a strain on already depleted resources.

b) To increase access
Poorly performing students who continue in the system without satisfactory progress limit and/or deny space to new University entrants.

c) Financial viability
Poorly performing students negatively affect the throughput rate and diminish subsidy earnings based on teaching output units.

G7.2 To be readmitted in the following year, whether to the same level or to the next level of study, a student must have met the following minimum
requirements:
a) The student must attain the minimum credit requirements as stipulated in the tables below; and
b) Where applicable, the student must be on track to attain in the required time the exit level courses (e.g. major subjects) necessary for obtaining the qualification.

G7.3 Progression rules will include the following:

1. Maximum Period of Study:

a) Full-time Students in Standard Programmes

Programme Credits Minimum Period of Study Maximum Period of Study

120 credits 1 year 2 years

360+ credits 3 years 5 years
480+ credits 4 years 6 years

b) Full-time Students in Extended Programmes

Programme Credits Minimum Period of Study Maximum Period of Study

120 credits 2 years 3 years

360+ credits 4 years 6 years
480+ credits 5 years 7 years

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DEPARTMENT OF ACCOUNTING SCIENCES
c) Part-time Students
Programme Credits Minimum Period of Study Maximum Period of Study

120 credits 2 years 3 years

360+ credits 4 years 7 years
480+ credits 6 years 8 years

2. Credit Requirements for Full-time Students

a) One-year Programme (Total credits: 120)
Study Period Minimum Credits
After 1 Year 40 Credits
After 2 Years 80 Credits

b) Three-year Programme (Total credits: 360)

Study Period Minimum Credits
After 1 Year 40 Credits
After 2 Years 120 Credits
After 3 Years 200 Credits
After 4 Years 280 Credits
After 5 Years 360 Credits

c) Four-year Programme (Total credits: 480)

Study Period Minimum Credits
After 1 Year 40 Credits
After 2 years 110 Credits
After 3 Years 200 Credits
After 4 Years 290 Credits
After 5 Years 380 Credits
After 6 Years 480 Credits

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DEPARTMENT OF ACCOUNTING SCIENCES
d) Two-year Extended Programme (Total credits: 120)
Study Period Minimum Credits
After 1 Year 40 Credits
After 2 years 80 Credits
After 3 Years 120 Credits

e) Four-year Extended Programme (Total credits: 360)

Study Period Minimum Credits
After 1 Year 40 Credits
After 2 Years 100 Credits
After 3 Years 160 Credits
After 4 Years 220 Credits
After 5 Years 280 Credits
After 6 Years 360 Credits

f) Five-year Extended Programme (Total credits: 480)

Study Period Minimum Credits
After 1 Year 40 Credits
After 2 years 100 Credits
After 3 Years 170 Credits
After 4 Years 240 Credits
After 5 Years 320 Credits
After 6 Years 400 Credits
After 7 Years 480 Credits

g) Part-time students (Total credits: 120)

Study Period Minimum Credits
After 1 year 40 Credits
After 2 years 80 Credits
After 3 years 120 Credits

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES
h) Part-time students (Total credits: 360)
Study Period Minimum Credits
After 1 Year 40 Credits
After 2 years 80 Credits
After 3 Years 120 Credits
After 4 Years 180 Credits
After 5 Years 240 Credits
After 6 Years 300 Credits
After 7 Years 360 Credits

i) Part-time students (Total credits: 480)

Study Period Minimum Credits
After 1 Year 40 Credits
After 2 years 80 Credits
After 3 Years 130 Credits
After 4 Years 200 Credits
After 5 Years 270 Credits
After 6 Years 340 Credits
After 7 Years 410 Credits
After 8 Years 480 Credits

3. Additional requirements for student progression will be determined by faculties, within the parameters stipulated in these rules, and submitted
to Senate for approval and published in the Department Prospectus.

G7.4 Grounds for Academic Exclusion:

A student who fails to attain the minimum credit requirements at the end of any year of study as stipulated in all the tables above and / or, where applicable, is not on track
to attain in the required time the exit-level courses (e.g major subjects) necessary for obtaining the qualification, will be excluded.

G7.5 Exclusion Period:

A student who has been excluded on academic grounds shall not be reconsidered for readmission within a period of three (3) years after exclusion; provided that where a
student, with the permission of the Dean and/ or Senate, has registered elsewhere and obtained the outstanding course(s) or module(s), in which event the student may
be readmitted within the 3-year period to enable him/ her to graduate.

G7.6 Exceptions to G7.4

a) A student who has more than 40 credits points outstanding may, with the permission of the Dean, register for the outstanding subject or module either as a part-
time non-attending student at WSU or as a student at another University;

b) A student who has more than 40 and fewer than 120 credit points outstanding may, with the permission of the Dean and subject to Senate approval,

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

register for the outstanding subject(s) or module(s) at another University provided exit level credit points do not exceed 50% of the number required for graduation.

c) Any student who wishes to study at another institution must obtain written permission from the Dean who must be satisfied that the content of credit sought to be
recognised is compatible with the WSU course content.

G8 APPLICATION OF THE RULES

G8.1 Readmission rules will apply to undergraduate students in all faculties.

G9 MINIMUM REQUIREMENTS FOR READMISSION

G9.1 After the 3- year period of exclusion, a student may apply for readmission to study at WSU on the following conditions:
a) The application must be for the same programme for which the student had originally been registered, with a view to obtaining the qualification.
b) The student may not, after readmission, apply to change programmes.
c) Only students who have no more than 120 credits required towards their qualification will be considered.
d) Only students who are NOT indebted to the University will be considered for readmission.

G10 CONDITIONS FOR READMITTED STUDENTS

G.10.1 All readmitted students will be on academic probation and must:

a) Attend supplementary learning programmes as relevant Heads of Department (HODs) may determine.
b) Pass at least 50% of module(s) written in the first semester.
c) Complete and pass the outstanding subjects or modules within one year.
d) A failure to adhere to the above conditions will result in permanent exclusion of the student.

G10.2 A student will be readmitted ONLY once (1).

G10.3 A student who is not readmitted in terms of this rule may be allowed to complete the qualification in another institution but subject to the provisions of Rule G7.5.

G11 PROCESS TO DETERMINE STUDENTS FOR EXCLUSION

The following process must be followed when considering whether a student ought to be excluded:

G11.1 After the publication of examination results, the Registrar through Deputy Registrars shall prepare an electronic list of possible candidates for academic exclusion and make
the list available to all Deans and HODs.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

G11.2 HODs must identify students for possible exclusion and submit the names to the Department Examinations Board at the end of each semester and each year-end
examination for consideration.
G11.3 Exclusion lists will serve at SENEX for approval, together with the examinations results.
G11.4 The Dean will inform the excluded students in writing immediately after SENEX approval.

G12 APPEAL PROCESS FOR EXCLUDED STUDENTS

G12.1 Process for excluded students:
a) All students have a right to appeal provided their appeals reach the Dean of the Department within TWO weeks after the Dean has notified them of their
exclusion.

Each department will have a Department Appeal Committee (FAC).

b) A student must submit the appeal in writing (either printed or electronic copies via e-mail) to the Dean’s Office, with full motivation and supporting documentation.
c) An appeal shall be invalid and will not be considered if it is:
I. Filed out of time;
II. Not properly motivated;
III. Without credible supplementary documentation; and/ or
IV. Submitted orally, telephonically and/ or via mobile messaging services.

G12.2 Department Appeal Committee (FAC) Membership

The Department Appeal Committee (FAC) shall be constituted as follows:

I. The Dean or the representative (Chairperson).
II. Five Senior Academics of the Department designated by the Dean.
III. Two Student Representatives (observers).
IV. A (non-voting) Secretary to record the proceedings.
G12.3 Department Appeal Committee Terms of Reference

The Department Appeal Committee shall:

a) Consider the appeals from students who have been excluded.
b) In the interest of fair and equitable application of rules to all students in the same situation, not deviate from the prescribed rules set in the General Rules and in the
Department prospectus.
c) Decide whether or not there is merit in the appeal.
d) Record the reasons for a particular decision both in respect of favourable and unfavourable outcomes.

Recommend the outcomes, both favourable and unfavourable to Senex for approval, together with the supporting reasons.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

General rules

(Faculties may add their own rules here as long as they are/were approved at the SENATE level)

Class Attendance

• Students are expected to attend all lectures, seminars, tutorials, practical classes and excursions as determined by the relevant programme regulations. A minimum of
80% class attendance (theory and practical) is compulsory for all students. This rule becomes effective from the date the student gets registered. Upon late registration,
a student may be allowed to attend classes provided he/she has missed less than 20% of the total tuition of that particular course. An attendance register must be
signed by the student during the first part of the lecture. This register will either be distributed by the lecturer(s) or tutor(s) or demonstrator(s).

• If absence from class is unavoidable, the Lecturer and Head of Department should be notified: this includes instances where a student is absent for more than three
consecutive days due to illness or fails to write a test or examination due to sickness at the time a test or examination was written.

• Students should take note of institutional rules stipulated in Section 13 of the University General Prospectus on the attendance of lectures and general conduct in
relation to teaching and learning.

Assessments and examinations

• Assessment and examination of all undergraduate programmes shall take place on a continual basis throughout the course of each module culminating in a written or
oral examination at the end of each semester. A student must be officially registered and attain a minimum semester mark of 40% in a course to be allowed
to write examinations in it.
• A student with a semester mark (DP) of not less than 60% may apply to retain it for one academic year only (G32).
• Weighting shall be in the ratio of 40% semester mark to 60% written or oral examination. The overall aggregate pass mark shall be 50%.
• Papers of exit-level courses are sent to external examiners for moderation.
• A student who obtains an overall mark of 40% - 48% and obtains a minimum mark of 40% for both continuous assessment and final examination qualifies for a supplementary
examination.
• A student who obtains 75% of the marks at the first attempt in a course/module shall be awarded a pass with a distinction in that course/module.
• A student who obtains a weighted mark of 49% in a module and obtains a minimum mark of 40% in the continuous assessment qualifies for an automatic condonation.

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DEPARTMENT OF ACCOUNTING SCIENCES

• A student qualifies to write an automatic supplementary (special) examination for a course in a particular semester if the course is the last outstanding course
for the student to complete his/her studies and he/she has written the final examination in the course.
• A student who missed an examination due to illness or family circumstances can apply for an aegrotat examination to the Registrar's office provided satisfactory
evidence of such circumstances is produced as per university rules.
• For a student to graduate, he/she must have passed a minimum of 360 credits for the programme of study throughout his/her period of study, passed all the major courses
within the programme and maintained a minimum of 120 credits for each year of study.
• In the case of a student who fails to meet the minimum of 120 credits per year, the student will be required to make up the shortfall.
• The extra credits taken beyond the minimum of 120 credits for each programme year do not necessarily contribute to the overall total of 360.
• Students should take note of the institutional rules G24-G31 stipulated in the University General Prospectus on the admission of students to examinations, supplementary
examinations, aegrotat examinations, special examinations, access to examination scripts, i.e. viewing of scripts, remarking of scripts and awarding of qualifications as
well as G36 on the violation of examination rules and regulations.

Retaining of DP
A student with a semester mark (DP) of not less than 60% may apply to retain it for one academic year only (G32). The request must be accompanied by a compelling justification
for such requests, which will be considered by the respective HOD and if approved, submitted to the Dean for final approval.

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

11. ALTERNATE ADMISSION CRITERIA

Admission of Students with a Senior Certificate, National Certificate (or Vocational level 4), International Students and Mature Age Students
In terms of the Government Gazette of 07 December 2018, WSU accepts applications from prospective students who have a National Certificate (Vocational-Level 4) and who wish to
register for Higher Certificate, Diploma or Degree programmes.
The minimum entry requirements do not necessarily guarantee admission to any qualifications offered by the university. Admission depends on the availability of space and the
student's overall performance.
APS point system for the Senior Certificate
The calculation of an Admission Point Score (APS) is based on a candidate’s achievement in all recognised subjects by using the seven-point rating scale.
Percentage HG APS Percentage SG APS Symbol Status of achievement
90 - 100% 8 90 - 100% 7 A+ Outstanding achievement
80 - 90% 8 80 - 90% 7 A Outstanding achievement
70 - 79% 7 70 - 79% 6 B Meritorious achievement
60 - 69% 6 60 - 69% 5 C Substantial achievement
50 - 59% 5 50 - 59% 4 D Moderate achievement
40 - 49% 4 40 - 49% 3 E Adequate achievement
30 - 39% 3 30 - 39% 2 F Elementary achievement
0 - 29% 2 0 - 29% 1 G Not achieved - Fail

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 FACULTY OF ECONOMIC AND FINANCIAL SCIENCES (FEFS)
DEPARTMENT OF ACCOUNTING SCIENCES

Admission requirements
# QUALIFICATIONS SAQA ID APS SENIOR CERTIFICATE NC(V)
1. Bachelor of Accounting 78283 25 Grade 12 pass with a university endorsement. A National Certificate (Vocational) Level 4 issued by the Council
for General and Further Education and Training with 60% pass in
• English 40-49%(E) three (3) fundamental subjects including LOTL, 70% pass in three
• Mathematics 40-49%(E) for HG/ 60-69%(C) (3) compulsory vocational subjects
for SG
2. Bachelor of Accounting 114813 27 Grade 12 pass with a university endorsement. A National Certificate (Vocational) Level 4 issued by the Council
Science • English 50-59%(D) for General and Further Education and Training with 60% pass
• Mathematics 50-59%(D)for HG/ 60-69%(C) in three (3) fundamental subjects including LOTL, 70% pass in
for SG three (3) compulsory vocational subjects

International students

• Applications from students with international school leaving results are considered in terms of:
27 Higher Education South Africa (HESA) guideline document, " A guide to application for exemption certificates" and where required a submission of international qualification to
SAQA for benchmarking in terms of HEQC.

Mature Age of students

Admission in terms of Mature Age Endorsement will be in terms of Rule G1.13 in the general prospectus.

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