Financial Reporting A and B build students’ detailed knowledge of selected International Financial Reporting Standards (IFRS) and the Conceptual Framework for Financial Reporting. Students learn to apply recognition, measurement, classification and disclosure requirements to advanced transactions. They also examine the relationship between IFRS and legal requirements when preparing annual financial statements for companies and groups in accordance with IFRS and the Companies Act.

This module builds on the advanced principles of financial reporting by further developing students’ ability to interpret, apply, and evaluate complex IFRS requirements in a variety of reporting contexts. The module focuses on the preparation and analysis of advanced financial statements, including consolidated financial statements, and addresses complex transactions and disclosure requirements within a corporate environment. Students will strengthen their ability to apply the Conceptual Framework and relevant legislation in preparing compliant, decision-useful financial reports, while enhancing the analytical and problem-solving skills required in professional accounting practice.

Research Projects A and B form part of the Postgraduate Diploma in Accounting and aims to equip students with a deeper understanding of accounting research, preparing them to conduct independent research projects. It develops specialised research skills, applied theoretical and practical knowledge, and advanced critical thinking. Students learn to investigate contemporary accounting issues and propose solutions to emerging challenges. The module prepares students to understand and evaluate relevant research literature and apply the fundamental principles of scientific research within accounting. It also provides a foundation for further study towards a master’s degree with a specialisation in Accounting. On successful completion of the module, students will be able to formulate research aims, select a research topic, develop a title and define a research problem. They will also be able to review relevant literature, develop appropriate theoretical and conceptual frameworks, and prepare a research proposal. The module covers research design, populations and sampling methods, quantitative and qualitative research designs, the validity of conclusions, data collection methods and measurement instruments, data analysis, interpretation of results, and report writing in the context of accounting research.

Research Projects A and B form part of the Postgraduate Diploma in Accounting and aims to equip students with a deeper understanding of accounting research, preparing them to conduct independent research projects. It develops specialised research skills, applied theoretical and practical knowledge, and advanced critical thinking. Students learn to investigate contemporary accounting issues and propose solutions to emerging challenges. The module prepares students to understand and evaluate relevant research literature and apply the fundamental principles of scientific research within accounting. It also provides a foundation for further study towards a master’s degree with a specialisation in Accounting. On successful completion of the module, students will be able to formulate research aims, select a research topic, develop a title and define a research problem. They will also be able to review relevant literature, develop appropriate theoretical and conceptual frameworks, and prepare a research proposal. The module covers research design, populations and sampling methods, quantitative and qualitative research designs, the validity of conclusions, data collection methods and measurement instruments, data analysis, interpretation of results, and report writing in the context of accounting research.

Professional Standards and Ethics A and B explore the ethical principles and professional standards expected of accountants and tax consultants. Students examine the codes of conduct prescribed by national and international professional bodies and learn to apply ethical principles and professional conduct requirements to practical scenarios in accounting and taxation.

Professional Standards and Ethics A and B explore the ethical principles and professional standards expected of accountants and tax consultants. Students examine the codes of conduct prescribed by national and international professional bodies and learn to apply ethical principles and professional conduct requirements to practical scenarios in accounting and taxation.

Business Communication A and B strengthen students’ ability to communicate effectively in a business environment. Students examine communication from the perspectives of both the sender and the receiver, with an emphasis on conveying messages clearly and ensuring that they are understood as intended.

Business Communication A and B strengthen students’ ability to communicate effectively in a business environment. Students examine communication from the perspectives of both the sender and the receiver, with an emphasis on conveying messages clearly and ensuring that they are understood as intended.

Taxation A and B provide theoretical knowledge and practical understanding of advanced South African taxation principles. Topics include income tax, employees’ tax, provisional tax, donations tax, estate duty, capital gains tax, the taxation of farming activities, value-added tax, company taxation, turnover tax, transfer duty and the taxation of trusts. Students also study the Tax Administration Act and tax matters relating to non-residents, controlled foreign companies, expatriates, interest and foreign exchange.

Taxation A and B provide theoretical knowledge and practical understanding of advanced South African taxation principles. Topics include income tax, employees’ tax, provisional tax, donations tax, estate duty, capital gains tax, the taxation of farming activities, value-added tax, company taxation, turnover tax, transfer duty and the taxation of trusts. Students also study the Tax Administration Act and tax matters relating to non-residents, controlled foreign companies, expatriates, interest and foreign exchange.