Master of Accounting

This qualification includes the various specialisations. Please refer to "Notes" for details on the specialisations.

First purpose:To provide students with specialised knowledge and skills about specialised aspects of accounting sciences (including financial accounting, management accounting, auditing and taxation), thus equipping them for a career as a chartered accountant in accounting management areas of the private and public sectors where their participation will promote sustainable growth and development and maximise prosperity in all sectors of the economy and society.

Second purpose:To develop competent leaders in the various fields of accounting and management possessing specialised and generic cross functional knowledge and skills, enabling them to steer sustainable development, growth and prosperity in the most appropriate direction.

Third purpose:To provide students who would like to enrol for doctoral studies in accounting sciences with advanced research skills and a sound specialised academic base from which to do so.

Recognition of Prior Learning (RPL)

Access may be gained to the qualification through the Recognition of Prior Learning (RPL).

Entry Requirements

• Honours Degree in the related field or equivalent qualification, Level 8.

1. Demonstrated the ability to read and interpret specialised accounting literature, implying the ability to teach themselves from source material.
2. Manifested specialised understanding of the use of scientific methods in the acquisition of specialised accounting data and knowledge.
3. Demonstrated ability to identify and solve complex problems in a critical and creative way by applying appropriate specialised accounting methods.
4. Demonstrated ability to work effectively with others as a member of a senior management team in the private, developmental and public sectors.
5. Demonstrated ability to organise and manage oneself and one's personal activities responsibly and effectively.
6. Demonstrated ability to collect, analyse, organise and critically evaluate technical and complex information.
7. Demonstrated ability to communicate effectively, using specialised visual, mathematical, and or language skills in the modes of oral and or written persuasion.
8. Demonstrated ability to use specialised accounting based science and technology effectively and critically, showing responsibility towards the environment and the interests of others.
9. Demonstrated understanding of the world as a set of related systems by recognising specialised accounting related problem solving contexts do not exist in isolation.
10. Demonstrated understanding of and ability to apply a range of specialised accounting related equipment, techniques, procedures and experimental approaches.
11. Demonstrated ability to apply this specialised accounting related knowledge and practical skills to address specialised theoretical and practical management accounting and to learn appropriate lessons from these experiences.
12. A specialised understanding of:

> The latest advances in the theory and practice of accounting sciences.

> The specialised empirical bodies of knowledge.

> Extensive practical experiences and skills related to the specialised aspects of the relevant subject matte in one or more of the chosen fields.

13. In the case of the Master of Accountancy (MAcc) in Taxation

> Specialised skills and technical background in the field of taxation to enter into a career as tax consultant in the private or public sector.

> A demonstrated ability to conduct advanced research in the field of taxation.

14. In the case of the MAcc in Auditing, Management Accounting and the Macc (General)

> a demonstrated ability to successfully complete the Part II examination in Auditing or Management Accounting as set by the South African Institute of Chartered Accountants.

> the specialised skills and technical background to complete articles with an accredited chartered accountant in public practice or an accredited institution in Trade and Industry with a view of qualifying as a Chartered Accountant inside or outside public practice.

> a demonstrated ability to conduct advanced research in the field of Auditing, Management Accountancy or Financial Accountancy and other related subjects.

15. In the case of the MAcc in Financial Accountancy

> the specialised skills and technical background to conduct a career as chartered accountant in the public and private sectors.

> a demonstrated ability to conduct independent advanced research in the field of Financial Accountancy and related subjects.

1. The assessment used for this qualification ensures that the purpose of the qualification is achieved.
2. A range of formative and summative assessment methods such as simulations, computer assignments, workplace assessments, written and oral presentations and examinations are used.
3. The required range of modalities is used integratively to assess whether the specified outcomes have been achieved.
4. From the assessment of samples, generalising to a domain takes place in a judicious and planned way in order to ensure reliability.
5. The assessment used meets the standard and level of achievement for National Qualifications Framework (NQF) Level 8.

Integrated Assessment.

Integrated assessment takes place in terms of a variety of procedures such as cross-disciplinary assignments, simulations, workplace assessments, theses, written examinations and oral presentation and examinations.