Postgraduate Diploma in Accountancy

The Diploma intends as specialised training for people who intend qualifying as Chartered Accountants.

1. The purpose of the qualification is to produce high-quality learners who are capable of writing Part 1 of the South African Institute of Chartered Accountants qualifying examination at the earliest opportunity, and who have the basic training to be able, with further practical training in an accounting firm, to succeed in attaining the position of Chartered Accountants.
2. The qualification also provides the basic techniques for independent research, analysis and articulation of ideas.

Recognition of Prior Learning (RPL)

Learners are granted credit for equivalent prior learning and experience as determined by the institution's rules governing the Recognition of Prior Learning and experience.

The institution conducts RPL in terms of the policy and guidelines of the institution to recognise other forms of formal, informal and non-formal learning and experience. In cases where learners do not comply with the formal admission requirements, the institution applies its RPL policy.

Entry requirements

The minimum entry requirement for this qualification is

• Bachelor of Accountancy, NQF Level 7.

Or

• Advanced Diploma in Accountancy, NQF Level 7.

N/A

1. The learner will possess an adequate knowledge of Accounting and its related sub-disciplines to pursue further training as a Chartered Accountant, or to commence an appropriate similar career in a commercial environment.
2. The learner will be competent to communicate in a professional manner.
3. The learner will have an understanding of the nature of academic endeavour and appreciates the need for life-long learning.

In order to meet this Exit Level Outcome, the learner will

• Have a broad understanding of the concepts and principles necessary for functioning in a business or industrial environment.
• Have an awareness of the critical techniques necessary for the study and application of accounting principles and the ability to evaluate competing sources of information.
• Demonstrate a knowledge and understanding of the information, concepts and principles applicable to accounting.
• Have the ability to integrate the concepts and principles applying to the sub-disciplines of accounting, taxation, management accounting & finance, and auditing in solving complex business problems.
• Be able to behave in an adaptable manner, with sound social skills in dealing with others.
• Have the ability to perform tasks independently without supervision.
• Be able to work effectively on projects as a member of the team.
• Have the ability to think literally and innovatively in applying concepts and principles in a business environment.
• Display judgement and objectivity in analysing information and performing tasks.
• Have an appreciation of the need to respond ethically and to operate with integrity and moral courage in the business environment.

2. In order to meet this Exit Level Outcome, the learner will

• Be able to communicate accounting ideas and principles in both the spoken and written word.
• Be able to use appropriate technology to facilitate computation and communication.
• Be aware of the multilingual nature of South African society, and are able to use language appropriately.

3. In order to meet this Exit Level Outcome, the learner will

• Possess a framework against which new information and advances in accounting can be assessed and assimilated.
• Be able to access new information from libraries, the Internet and other appropriate sources.
• Understand that business and economic systems change continually requiring the acquisition and application of new information to address changing circumstances requiring the need for life-long learning.

Integrated assessment is incorporated using a wide range of formative and summative assessment methods

Assessment entails three elements: Continual formal assessment, both formative and summative; continual informal assessment (formative) e.g. in tutorials; and, formal end-of-course assessment (summative) e.g. by way of examinations.

The course work on which continuous assessment is based includes work done individually and in groups, and may consist of combinations of tests, essays, practical reports and seminars.