UNISA Financial Governance Course Module 2024 – 2024

Purpose: To equip students with specific competencies in International Financial Reporting Standards, excluding consolidation standards – displaying high level of integration between these competencies, with pervasive skills, ethics and professional practice, and certain other accounting competencies. The module is designed to facilitate students’ acquisition and thorough understanding of the underlying principles of International Financial Reporting Standards, excluding consolidation standards, and an understanding of how to apply such knowledge in to scenarios grounded in the real-world. The course syllabus includes the following main topics: The application of the Conceptual Framework for Financial Reporting and other financial reporting standards in the measurement and recording of accounting data and the preparation of financial statements.

Purpose: To equip students with specific competencies in consolidated financial statements – displaying a high level of integration between these competencies, with pervasive skills, ethics and professional practice, and certain other accounting competencies. To explain and apply underlying principles according to which consolidated financial statements are prepared and to strengthen and deepen students’ knowledge of International Financial Reporting Standards on an application level relating to consolidations. The module is designed to facilitate students’ acquisition of these competencies through knowledge of and engagement in relevant Financial Accounting topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and a thorough understanding of how to apply such knowledge to scenarios grounded in the real-world. The course syllabus includes the following main topics: Separate financial statements; Consolidated financial statements; Business combinations; Investments in associates and joint ventures; Joint arrangements; Related parties; Changes in degree of control; Foreign operations; Consolidated statement of cash flows and Analysis and interpretation of financial and non-financial information.

Purpose: To equip students with specific competencies in consolidated financial statements – displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain other accounting competencies. To explain and apply underlying principles according to which consolidated financial statements are prepared and to strengthen and deepen students’ knowledge of International Financial Reporting Standards on an application level relating to consolidations. The module is designed to facilitate students’ acquisition of these competencies through knowledge of and engagement in relevant Financial Accounting topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and an understanding of how to apply such knowledge in a particular context. The course syllabus includes the following main topics: Separate financial statements; Consolidated financial statements; Business combinations; Investments in associates and joint ventures; Joint arrangements; Related parties; Changes in degree of control and Consolidated statement of cash flows.

Purpose: To equip students with specific competencies in Auditing – displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain accounting competencies. The module is designed to facilitate students’ acquisition of these competencies through knowledge of and engagement in relevant Auditing topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and a thorough understanding of how to apply such knowledge to scenarios grounded in the real-world. The course syllabus includes the following main topics: the audit process; pre-engagement activities; planning an audit; the Code of Professional Conduct, the Auditing Profession Act; King III Report and Code of Governance for South Africa; SAICA syllabus relating to Close Corporation act and Companies act; audit evidence; tests of controls, substantive procedures and completion of the audit.

Purpose: To equip students with specific competencies in Auditing – displaying a high level of integration between these competencies, with pervasive skills, ethics and professional practice, and certain accounting competencies. The module is designed to facilitate students’ acquisition of these competencies through knowledge of and engagement in relevant Auditing topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and a thorough understanding of how to apply such knowledge to scenarios grounded in the real-world. The course syllabus includes the following main topics: the audit process; pre-engagement activities; planning an audit; the Code of Professional Conduct, the Auditing Profession Act; King III Report and Code of Governance for South Africa; SAICA syllabus relating to Close Corporation act and Companies act; audit evidence; tests of controls, substantive procedures and completion of the audit.

Purpose: To strengthen and deepen students’ knowledge of International Financial Reporting Standards on an application level, consolidation standards.To equip students with specific competencies in consolidated financial statements – displaying a high level of integration between these competencies, with pervasive skills, ethics and professional practice, and certain other accounting competencies. To explain and apply underlying principles according to which consolidated financial statements are prepared and to strengthen and deepen students’ knowledge of International Financial Reporting Standards on an application level relating to consolidations. The module is designed to facilitate students’ acquisition of these competencies through knowledge of and engagement in relevant Financial Accounting topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and a thorough understanding of how to apply such knowledge to scenarios grounded in the real-world. The course syllabus includes the following main topics: Separate financial statements; Consolidated financial statements; Business combinations; Investments in associates and joint ventures; Joint arrangements; Related parties; Changes in degree of control; Foreign operations; Consolidated statement of cash flows and Analysis and interpretation of financial and non-financial information.

Purpose: To equip students with specific competencies in consolidated financial statements – displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain other accounting competencies. To explain and apply underlying principles according to which consolidated financial statements are prepared and to strengthen and deepen students’ knowledge of International Financial Reporting Standards on an application level relating to consolidations. The module is designed to facilitate students’ acquisition of these competencies through knowledge of and engagement in relevant Financial Accounting topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and an understanding of how to apply such knowledge in a particular context. The course syllabus includes the following main topics: Separate financial statements; Consolidated financial statements; Business combinations; Investments in associates and joint ventures; Joint arrangements; Related parties; Changes in degree of control and Consolidated statement of cash flows.

Purpose: To equip students with specific competencies in consolidated financial statements – displaying a high level of integration between these competencies, with pervasive skills, ethics and professional practice, and certain other accounting competencies. To explain and apply underlying principles according to which consolidated financial statements are prepared and to strengthen and deepen students’ knowledge of International Financial Reporting Standards on an application level relating to consolidations. The module is designed to facilitate students’ acquisition of these competencies through knowledge of and engagement in relevant Financial Accounting topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and a thorough understanding of how to apply such knowledge to scenarios grounded in the real-world. The course syllabus includes the following main topics: Separate financial statements; Consolidated financial statements; Business combinations; Investments in associates and joint ventures; Joint arrangements; Related parties; Changes in degree of control; Foreign operations; Consolidated statement of cash flows and Analysis and interpretation of financial and non-financial information.

Purpose: To equip students with specific competencies in Auditing – displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain accounting competencies. The module is designed to facilitate students’ acquisition of these competencies through knowledge of and engagement in relevant Auditing topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and an understanding of how to apply such knowledge in a particular context. The course syllabus includes the following main topics: the audit process; pre-engagement activities; planning an audit; the Code of Professional Conduct, the Auditing Profession Act; King III Report and Code of Governance for South Africa; SAICA syllabus relating to Close Corporation act and Companies act; audit evidence; tests of controls, substantive procedures and completion of the audit.