School of Accountancy

Management Accounting 388

(10812-388)

Module Outline
2025
Last updated: 6 February 2025
Management Accounting 388 | 2025

Contents
1. Introduction...........................................................................................4
1.1. The purpose of the module framework............................................4
1.2. Module prerequisites.......................................................................4
1.3. Module outcomes.............................................................................4
1.4. Language of instruction...................................................................5
1.5. Academic and Career advice...........................................................5
2. Adminstration........................................................................................6
2.1. Module HEAD...................................................................................6
2.2. Lecturer & other information...........................................................6
2.3. Divisional head................................................................................6
2.4. Class free days and timetable changes...........................................7
3. Resources.............................................................................................7
3.1. Prescribed textbook.........................................................................7
4. Learning methodology..........................................................................8
4.1. Method of instruction.......................................................................8
4.2. Participation in module activities.....................................................8
4.3. EMSLearn.........................................................................................8
4.4. Consultation times and the use of the EMSLearn discussion forum 8
4.5. Recordings and streaming...............................................................9
4.6. Copyright.......................................................................................10
5. Additional assistance..........................................................................10
Individual learning and assistance program (ILP)...................................10
6. Assessment for year modules.............................................................11
6.1 Assessment opportunities..............................................................11
6.2 Pass requirements........................................................................14
6.3 Access to Assessment 3 (A3).........................................................14
6.4 Work covered per assessment opportunity...................................14
6.5 Turnover time/feedback.................................................................15
6.6 Handout of tests and appeal procedure........................................15
6.7 Work program.....................................................................................15

2
Management Accounting 388 | 2025

6.8 Dishonest actions................................................................................16

6.9 Dean’s Concession Examination.........................................................16
7 Entry requirements for honours..........................................................16
8 Professional communication skills.......................................................16
9 Class representatives..........................................................................16
10 extra writing time during assessments...............................................17

3
Management Accounting 388 | 2025

1. INTRODUCTION

1.1. THE PURPOSE OF THE MODULE FRAMEWORK

This module framework contains important information regarding the contents,

assessment and administration of the module. The module framework is a
document that is regarded as an agreement between a lecturer and student.

1.2. MODULE PREREQUISITES

Kindly refer to the Yearbook/Calendar (Part 10) for the detailed prerequisites for
Management Accounting 388. Please note: according to the Yearbook/Calendar
(Part 10) students are only allowed to follow Management Accounting 288 and
388 simultaneously if they were awarded a final mark of at least 40% for
Management Accounting 288 in the previous effort. No exceptions will be made.

1.3. MODULE OUTCOMES

Management Decision-making & Control

Aims:
 Cost management: Develop an understanding of the cost concepts and the
application thereof in the design, implementation and operation of costing
systems;
 Planning and control: Develop the ability to construct applicable performance
measures to measure and evaluate the performance of management and
supply information for management control;
 Decision-making: Develop the ability to identify relevant information and to
provide information for decision making and system design.
Outcomes:
After the successful completion of this module you will be able to:
 Provide information to management of an organisation to determine the
manufacturing costs (product costs) of a unit for decision making purposes,
for stock valuation in terms of IAS2 and cost management purposes;
 Provide information to management of an organisation for planning and
control purposes;
 Provide information to management of an organisation to measure the
performance of management in a decentralised organisation;
 Provide information to management of an organisation for decision making
purposes by making use of appropriate decision-making techniques.
Rationale:
The management of a business enterprise requires information for the planning
and control of the operations, as well as for decision making and cost
management. A broad knowledge base is required to be able to apply the
concepts of cost management, planning and control and decision making. The
purpose of the above-mentioned aims and outcomes is to achieve such
knowledge.

4
Management Accounting 388 | 2025

Financial Management
Aims:
 Develop an understanding of the investment, financing and dividend
decisions of an organisation and its activities;
 Develop the ability to make recommendations with the aim of responsible
management of an organisation by effective use of financial sources in line
with the strategic aims of the business enterprise.
Outcomes:
After completion of this module, students must be able to:
 Identify and interpret the appropriate measures of performance, risk and
uncertainty;
 Advise on investment, financing and dividend decisions;
 Apply the principles of financing when evaluating a business enterprise and
financial assets by making use of appropriate techniques;
 Advise on the management of operating capital;
 Advise on the changes in ownership of transactions;
 Select and evaluate appropriate financial instruments for the effective
limitation of risk.
Rationale:
Financial Management, in the context of strategic management, mainly deals
with investment and financing decisions. A basic knowledge level is required to
apply the concepts of technical and financial management. The purpose of the
above-mentioned aims and outcomes is to achieve such knowledge.
Please note: the learning outcomes for each of the topics covered in this module,
are included in each of the individual topic’s class notes.

1.4. LANGUAGE OF INSTRUCTION

Management Accounting 388 is presented in English with simultaneous

interpreting to Afrikaans according to the language option as indicated in section
7.1.5 of the faculty’s language implementation plan.
The following guidelines per section 7.1.5 of the implementation plan are
applicable:
 All lectures are presented in English and the module makes simultaneous
interpreting of Group 1 lectures available in Afrikaans online. If two weeks
have passed with no students making use of the service in the module, it may
be discontinued.
 Learning opportunities, such as group work, assignments, tutorials and
practicals involving students from both language groups are utilised to
promote integration within programmes.
 Students are supported in Afrikaans and English during a combination of
appropriate, facilitated learning opportunities (e.g. consultations during office
hours or scheduled tutorials).

1.5. ACADEMIC AND CAREER ADVICE

5
Management Accounting 388 | 2025

Please consult your lecturer, module head or programme leader for academic
and/or career advice as they are best positioned to offer guidance on matters
related to module choices and future career trajectories. The Registrar’s division
only deals with matters related to your registration.

2. ADMINSTRATION

2.1. MODULE HEAD

Any administrative queries regarding Management Accounting 388 must be

directed to Mrs S Kieviet (see contact details in section 2.2).

2.2. LECTURER & OTHER INFORMATION

Name Office E-mail address Telephone Consultatio

VDS number n hours
Mrs S Kieviet 2072 [email protected] 021 808
2066
Refer to the
Mr S Kruger 2101 [email protected] 021 808 Module's
3891 EMSLearn
page *
Mrs L Goosen 3086 [email protected] 021 808
9945

Consultation hours
Consultation hours of lecturers will be displayed next to their office doors and will
also be available on EMSLearn. Please make appointments via e-mail for all
consultations.
School of Accountancy
Physical address: Van der Sterr Building, Bosman Street, Stellenbosch
Telephone number: (021) 808 3889

2.3. DIVISIONAL HEAD

Prof S Nel is the Head of the Management Accounting division of the School of
Accountancy. You are welcome to discuss any unresolved problems with him. His
contact details are as follows:
Office: Van der Sterr 3109
E-mail: [email protected]
Tel: (021) 808 3430

Lecture times
Lectures will be presented during the following times:

6
Management Accounting 388 | 2025

Tim Language Monday Tuesday Wednesday Thursday

e
9:00 Eng VdSterr 1031
15:0 Eng (with Schumann
0 Afrikaans 101
interpretin
g)
9:00 Eng (with Schumann
Afrikaans 101
interpretin
g)
14:0 Eng VdSterr
0 1031
9:00 Eng (with Schumann
Afrikaans 101
interpretin
g)
13:0 Eng VdSterr
0 1031
10:0 Eng VdSterr
0 1032
12:0 Eng (with Schumann
0 Afrikaans 101
interpretin
g)

Note: The lecture venue allocations are only applicable to the first semester. The
lecture venues in the second semester may vary from those in the first
semester. The notice boards and EMSLearn must be consulted before the start of
the second semester.
Please check EMSLearn for further guidelines regarding the mode of lectures
(face to face or online).
The attendance of all synchronous activities are compulsory.

2.4. CLASS FREE DAYS AND TIMETABLE CHANGES

Class free days

Only with regards to UNDERGRADUATE modules offered by the School
of Accountancy, it is the policy that there will be no classes on days that are
the only day between a public holiday and a weekend day, i.e. Mondays and
Fridays. In 2025, class exemption will be granted in respect of modules offered
by the School of Accountancy on the following date:
 none
Timetable changes
Please take note of the following timetable changes during 2025:
 17 April 2025 – follow a Friday timetable
 29 April 2025 – follow a Monday timetable
7
Management Accounting 388 | 2025

3. RESOURCES

3.1. PRESCRIBED TEXTBOOK

 CIMA Management Accounting (P1) ISBN: 9781787409774, 2023, Kaplan

Publishing.
 Correia, Flynn, Uliana, Wormald: Financial Management 9th Edition ISBN:
9781485129578 2019. 9th edition. Cape Town: JutaLearning methodology

4. LEARNING METHODOLOGY

4.1. METHOD OF INSTRUCTION

Principles of adult learning, with an emphasis on blended learning, will be

applied. Although the module is predominantly presented in the form of formal
lectures, classes and/or tutorials, it may also include class discussions, problem-
solving, group work and similar techniques. You are invited to participate
interactively in this module and ask questions in class whenever anything is
unclear.
Certain sections of the prescribed material may be regarded as self-study and
will be indicated to you as such. Although this work will not be discussed in detail
in class, it remains an important part of the prescribed material and is thus
examinable.
Management Accounting is an integrated subject and you must take the
integration with other subjects into account when answering your questions.
Think logically, practically and wider than the textbook when you answer
assessment questions or participate in class discussions. Take aspects such the
business environment, economy, taxation, accounting, information systems,
legal principles, et cetera into account where applicable.

4.2. PARTICIPATION IN MODULE ACTIVITIES

Stellenbosch University is a contact university that provides teaching through

face-to-face contact time complemented by an online learning management
system (EMSLearn). To ensure that you master the learning outcomes of this
module, there is an expectation that you keep up with the learning activities and
actively participate in both the online and face-to-face components of the
module.

4.3. EMSLEARN

EMSLearn is an integral part of this module. It should be consulted regularly for

resources, communication (including marks) and learning activities.

4.4. CONSULTATION TIMES AND THE USE OF THE EMSLEARN

DISCUSSION FORUM

Each lecturer’s consultation hours are made available in the “lecturer & other
information” section of this module framework. You are expected to make an
appointment with your lecturer in advance.

8
Management Accounting 388 | 2025

The Discussion Forum function on EMSLearn should be used for all queries
relating to the course content of the module. The discussion forum enables peer-
to-peer learning and students are encouraged to answer each other’s questions.
Peer learning and individual student engagement are incredibly important in an
online learning environment. For this reason, posts should not be addressed to
the lecturers. It is not necessary to start and sign-off the posts with formal
greetings as you would an email. If the query consists of multiple questions,
please number the questions. Questions posted on the Discussion Forum will be
answered in the language in which it was raised.
All queries not relating to the course content can be emailed to the lecturer. If a
query about course content is of such a nature that it is difficult to ask and / or
answer by means of the Discussion Forum, you are welcome to make an
appointment with the lecturer.
E-mails to lecturers and queries on the Discussion Forum will be answered during
office hours within a reasonable time, taking lecturers’ other responsibilities into
account.
Please note that the EMSLearn Discussion Forum is a public platform.

4.5. RECORDINGS AND STREAMING

In what follows:
 “recording” refers to any video and/or voice recording (including stills)
captured on any electronic device.
 “lectures” refer to formal scheduled or unscheduled lectures or sessions
and any related teaching and learning activity (e.g., tutorials, lecturer
consultations) or any part thereof.
In this module all lectures are presented in an in-person format. As a general
rule, no lectures will be live-streamed and/or recorded. Amongst others, the
reasons for this decision are as follows:

1. The lecturers purposefully structure various learning opportunities.

The learning opportunities are structured in such a way that even if
students miss one of the learning opportunities (e.g. a lecture on a
particular part of the course work), there are further learning opportunities
that students can make use of to master the course work.
2. The lecturers noticed a substantial decline in student attendance when
recordings were routinely made available. The lecturers aim to achieve
100% class attendance every week and want students to act in their own
best interests by making use of the synchronous face-to-face learning
opportunities on offer. Based on the lecturers’ collective experience, we
know that making recordings available can result in students disengaging
from the module whereby they passively consume learning material by
watching recordings instead of actively participating in their own learning
process. Passive learning strategies will not work for this subject especially
at a post-graduate level.
3. Student attendance of face-to-face learning opportunities enables the
establishment of a learning community.
4. Student attendance of face-to-face learning opportunities enables the
lecturers to give their undivided attention to the students sitting in front of
them and creates a safe environment for active class participation.

9
Management Accounting 388 | 2025

5. Past student behaviour of “binge-watching” lecture recordings before

scheduled assessment opportunities are also a cause for concern. In the
opinion of the lecturers the provision of recordings can be detrimental to
all students. To successfully pass this module students need to work
consistently throughout the academic year by studying Management
Accounting on the scheduled days during the scheduled lecture times.

Students who schedule other non-academic activities during the formal lecture
times are not entitled to a recording of the lecture. Missing a lecture on account
of an illness or any other similar reason, also does not make a student entitled to
a recording. The lecturers will, however, assist students who missed lectures due
to circumstances beyond their control (e.g. on account of illness) and students
are welcome to contact the relevant lecturers in this regard.

The following rules apply in respect of recordings:

As noted above, recordings are not routinely made available for this module.

Recordings generated by SU lecturers:

The recording of lectures and the making available of those recordings

are at the discretion of the presenting lecturer who takes pedagogical and
other factors into account in exercising that discretion. A lecturer may decide
not to generate recordings. A lecturer may decide to not give his/her
consent to recordings of him/her being made.

 Students will be informed if a lecturer intends to generate a recording. In

the event that a lecture is streamed, and that lecture is recorded, students
can limit how they are recorded by keeping their cameras and
microphones off.
 If a presenting lecturer chooses to generate a recording, the presenting
lecturer may use his/her discretion to decide if, how and when recordings
are made available for viewing. For example, the presenting lecturer may
make the recording inaccessible to some or all students and limit the time
the recording is available for viewing.
 Any recording generated by a lecturer is subject to strict license
conditions and is for students’ personal and private use only. As
such, students may not distribute or make any of these
recordings available for distribution or viewing.
 Students may not make screen grabs of any live-streamed lecture or
recording or any learning material.
 Students may not alter recordings by adding or removing content or in any
other manner.
Recordings generated by students:
 No student may generate a recording of a lecture.
 No student may distribute or make any recordings of lectures
available for distribution or viewing, irrespective of whether those
recordings were generated by himself/herself or anyone else.
Contravention of these rules will result in disciplinary action and may result in
legal action.

10
Management Accounting 388 | 2025

4.6. COPYRIGHT

Stellenbosch University holds the copyright to all material in this module.

Material which is made available through EMSLearn may be subject to certain
licencing conditions. You may only use the material for your own private study
and research at the University and not for any other purpose. Printed material is
also only made available for class discussion, private study and research
purposes. Further reproduction or distribution of such material is prohibited.
Contravention of these rules will result in disciplinary action and may result in
legal action.

5. ADDITIONAL ASSISTANCE

INDIVIDUAL LEARNING AND ASSISTANCE PROGRAM (ILP)

The primary objective of the ILP program is to help students to pass the module.
The program consists of one additional lecture per week.
ILP class times for Management Accounting 388 are as follows:
English Monday 13:00 Van der Sterr 2121
Afrikaans Monday Van der Sterr 1010 /
11:00
1026 (2nd semester)
Please note: the ILP times and venues are subject to change. Any changes will
be announced during class and/or on EMSLearn.
Please note: The module’s mode of delivery for ILP classes may differ
between the different Management Accounting 388 topics. Please
consult the module’s EMSLearn page to determine the mode of delivery for ILP
classes.

6. ASSESSMENT FOR YEAR MODULES

The Faculty’s Assessment Rules are available online at www.sun.ac.za/ems,

under the ‘current students’ tab. Please watch the information video on your
module’s EMSLearn page and make sure you read the section on Assessment in
the module framework carefully.
The faculty’s approach to assessment places the responsibility of learning with
the student. Therefore, you must make use of all available assessment
opportunities as far as possible and ensure you understand how assessment in
the module works.

6.1 ASSESSMENT OPPORTUNITIES

In this module, A1S1, A2S1, A1S2, A2S2 and A3S2 are considered to be main
assessments.

Assessment 1 Semester 1 (A1S1)

Closed book assessment
9 April 2025

11
Management Accounting 388 | 2025

15 %
Assessment 2 Semester 1 (A2S1)
Closed book assessment
26 May 2025
20 %
Assessment 1 Semester 2 (A1S2)
Closed book assessment
25 September 2025
20 %
Assessment Further (AF)
Semester 1:
EMSLearn test
27 March 2025
2.5 %

Semester 2:
EMSLearn test
18 August 2025
2.5 %
Assessment 2 Semester 2 (A2S2)
Closed book assessment
13 November 2025
40 %
Assessment 3 (A3)
Closed book assessment
1 December 2025
40 %**
** The weight of A3 can be affected by the following scenarios:
o Where a student completed all main assessments and fails after
A2S2, A3 can be utilised to pass the module. In this case, A3 will
have a weight of 40%.
o Where a student missed one main assessment, the weight of A3 is
40%.
o Where a student missed two main assessments, the weight of A3 is
calculated as the sum of the weight of the two missed main
assessment opportunities.
 i.e. missed A1S1 and A2S1, A3 will have a weight of 35%
(15% + 20%)
 i.e. missed A2S1 and A1S2, A3 will have a weight of 40%
(20% + 20%)
12
Management Accounting 388 | 2025

 i.e. missed A1S1 and A2S2, A3 will have a weight of 55%

(15% + 40%)
 i.e.. missed A1S2 and A2S2, A3 will have a weight of 60%
(20% + 40%)
1
 Main Assessments
 A1S1, A2S1, A1S2, A2S2 and A3 will take the form of tests written under
formal test conditions. The duration of each test is 3 hours and each test
will consist of 100 marks.
 A closed book assessment policy applies in Management Accounting
388. This means that you are not allowed to take any textbooks or notes
into the assessment venue with you. No textbooks or notes may be used
when writing the assessment.
 5 minutes of reading time is given after the papers have been handed
out, prior to the commencement of writing time. During this time students
are not allowed to write or highlight on the paper.
2
 Assessments Further
 AFS1 and AFS2 will take the form of two EMSLearn online tutorials
("quizzes"): one in the first semester and another in the second
semester. If a student does not complete an AF due to medical or any
other reasons, a mark of zero will be awarded for the AF that is missed.

Religious and cultural days: In addition to public holidays, during which the
University will be closed for business, no assessments will be scheduled on
specific religious and cultural days that are noted in the SU Almanac. If any main
assessment is scheduled on a religious or cultural day not included in the
almanac, it is the student's responsibility to request special arrangements. The
following apply:
 For A2S1, A2S2 and A3 the Assessment Office will make the necessary
arrangements where possible. Visit the Examinations Office in Admin A in the
course of the last two class weeks of the semester.
 For A1S1 and A1S2 the department/school will make the necessary
arrangements if it is feasible in accordance with the arrangements usually
made by the Assessment Office for A2S1, A2S2 and A3. If a student wants to
request special arrangements, they must contact the lecturer at least two
weeks before each assessment opportunity.

The calculation of your final mark (FM) is based on a weighted formula. The
formulas used to calculate your progress throughout the semester and the marks
will be made available on SUNStudent. The formulas are as follows:

MY (mid-year) marks are calculated after A2S1:

MY = (WAFS1/Wsum) AFS1 + (WA1S1/Wsum) A1S1 + (WA2S1/Wsum) A2S1,

where Wsum is the sum of the W-factors for the assessments you wrote.
MY is assigned only if you wrote at least one of A1S1 and A2S1.

13
Management Accounting 388 | 2025

MTD (mark to date) before A2S2:

MTD = (WAFs1/WMTD) AFS1 + (WA1S1/WMTD) A1S1 + (WA2S1/WMTD) A2S1 + (WAFS2/WMTD)
AFS2 + (WA1S2/WMTD) A1S2,
where WMTD is the sum of the W-factors for the assessments you wrote.

FM1 after A2S2:

FM1 = (WMTD/Wsum) MTD + (WA2S2/Wsum) A2S2,
where Wsum = WMTD + WA2S2.

FM1 is assigned only if you wrote at least two of the following three assessments,
namely A1S1, A2S1, A1S2, in addition to having written A2S2.

FM2 after A3:

FM2 = (WMTD/Wsum) MTD + (WA2S2/Wsum) A2S2 + (WA3/Wsum) A3,
where Wsum = WMTD + WA2S2 + WA3 if you wrote A2S2 and A3,
or Wsum = WMTD + WA3 if you wrote A3 and not A2S2.

FM2 is assigned only if a student wrote at least three main assessments of which
at least one is A2S2 or A3.
When calculating the MY mark, MTD or a FM using the formulas please note the
following:
 Wsum is the total weight of all the assessment opportunities you completed.
Even if you missed main assessment opportunities. The total weight will at
least be 1.
 For all main assessment opportunities. (A1S1, A2S1, A1S2, A2S2 and A3 or
A1S1, AFS1, A2S1, A1S2, AFS2, A2S2 and A3 in high credit modules with AF
as a class test), the weight of the relevant assessment will be reduced to zero
in the mark calculation formula (however w sum will never be less than 1).
 Your FM for the module is the highest of FM1 or FM2.

6.2 PASS REQUIREMENTS

Firstly, a valid FM of at least 50 is required to pass the module. To obtain a

valid final mark you must:
 Complete at least one of A2S2 or A3
 Complete at least three main assessment opportunities
If you do not obtain a valid final mark, you will fail the module.

6.3 ACCESS TO ASSESSMENT 3 (A3)

Note that it is not necessary to submit medical certificates or any other

documents for missed assessment opportunities.
You have access to A3 if either of the following applies:
 If you completed all the main assessment opportunities other than A3 (A1S1,
A2S1, A1S2, A2S2, but have not obtained a FM of 50 or more, you have access
to A3 in order to improve your FM to 50.

14
Management Accounting 388 | 2025

 You missed one or two main assessment opportunities (A1S1, A2S1, A1S2,
A2S2) for whatever reason. In this case, a FM of more than 50 can still be
obtained if you make use of A3.

No further assessment opportunities will take place after A3.

If you passed the module after A2S2 and you have access to A3 (because you
missed a main assessment) you must inform the Registrar’s Office through the
relevant procedure on SUNStudent of your intention to use the A3 assessment
opportunity. This notification must be submitted by no later than 48 hours after
the final marks after A2S2 have been released.
Take note: If you are a final-year student and make use of A3, graduation will
only be possible in March/April of the next academic year.

6.4 WORK COVERED PER ASSESSMENT OPPORTUNITY

The scope of A1S1, A2S1, A1S2, AF1 and AF2 will be announced in class and/or
on EMSLearn. The entire syllabus is examinable in both A2S2 and A3S2.
The structure, composition and content of assessments are confidential. No
lecturer will discuss with or make available to students any information in this
regard.
In Management Accounting 388 a closed book assessment policy applies for
main assessments. This means that you are not allowed to take any textbooks or
notes into the assessment venue with you.

Under-grad modules: 5 minutes of reading time will be allowed after

question papers have been distributed, but before the start of students’ writing
time. Students may not write nor ‘highlight’ anything during reading time.
Reading time starts at the official starting time of the examination.

6.5 TURNOVER TIME/FEEDBACK

Due to the nature of the subject and the large number of students, we retain the
right to a window period of at least 4 weekends after the date of the assessment
to complete the marking process. This is to ensure that all assessment books are
completely and accurately marked and is to maintain an adequate quality of
marking.

6.6 HANDOUT OF TESTS AND APPEAL PROCEDURE

Handout of answer scripts

Given the current uncertainties with the health restrictions, details of handout
sessions will be communicated in due course and will be in line with Stellenbosch
University, EMS Faculty and the School of Accountancy’s guidelines.
A2S2 and A3S2 scripts are not distributed to students. Opportunities for
the discussion of A2S2 and A3S2 scripts will be arranged in accordance with the

15
Management Accounting 388 | 2025

rules set out in the Stellenbosch University Yearbook (Calendar) Part 1 (General)
for 2023.

Remark queries
Remark queries relating to A1S1, A2S1 and A1S2 must be completed on
the prescribed remark query form (available on EMSLearn), placed inside the
answer script and handed in at the module head’s office within the prescribed
remark query period. The deadline for remark queries will be communicated on
EMSLearn.
Remark queries relating to the AF must be submitted in written form at the
module head’s office within one week from the date that the AF marks were
made available.
No remark queries will be accepted after the prescribed deadlines.
Please take note of the following risks when handing in remark queries:
 Questions in relation to which remark queries were submitted may be
remarked in full. This may result in marks that were previously incorrectly
allocated, being subtracted.
 A number of answer scripts are randomly selected and copied before they are
made available to students. The copies are then compared with remark
queries in order to identify any dishonest amendments to answers.
In accordance with point 3.1.3 of the Stellenbosch University Yearbook
(Calendar) Part 1 (General) for 2023, no applications for re-evaluation
(remark) of A2S2 or A3S2 scripts may be submitted.

6.7 WORK PROGRAM

Financial Management and Management Decision-making & Control are lectured

in blocks during the academic year. Assessments will be divided between
Financial Management and Management Decision-making & Control.
Please refer to the preliminary year program on EMSLearn to verify when areas
of work are being lectured. Please note that the year program may be subject to
change. Any changes will be announced in class and/or on EMSLearn.

6.8 DISHONEST ACTIONS

Any dishonest actions of a student related to assessments may result in

disciplinary action by the University against the student. This also applies to
dishonest actions related to online assessments, such as EMSLearn assessments
(“quizzes”), where a student who has answered the assessment and has
received online feedback on it (i.e. the correct answer), copies the feedback and
distributes it to other students who still have to attempt the assessment. This
also extends to the remark process.

6.9 DEAN’S CONCESSION EXAMINATION

A Dean’s Concession Examination (DCE) may be granted for one single module if
it is the only module of at most 48 credits that the student still needs in order to
graduate, and provided that he or she achieved a final mark of at least 30 in the
module concerned (refer to section 4.9 in the Assessment Regulation). The

16
Management Accounting 388 | 2025

Dean’s Concession Examination is granted within the guidelines of the University

(refer to Calendar, Part 10, section 15).
A notice relating to the procedure that students need to follow if they want to
apply to write the Dean’s Concession Examination is usually placed on
the Faculty’s website during December each year.

7 ENTRY REQUIREMENTS FOR HONOURS

The entry requirement Honours in Management Accounting (Hons ManAcc) will

be disclosed during the course of year.

8 PROFESSIONAL COMMUNICATION SKILLS

Professional communication skills are an important characteristic of any

accountant and businessperson in general. In the light of this the School of
Accountancy requires students to communicate in a professional manner at all
times.
Students who communicate with staff of the School in an unprofessional manner
(verbally, by e-mail or in EMSLearn) will be informed accordingly. If you require
assistance in improving your communication style, you can contact any of your
lecturers or the Language Centre of the University.

9 CLASS REPRESENTATIVES

A system of class representatives serves as the communication channel between

students and the School of Accountancy. Representatives will be chosen at the
beginning of the year by the students to represent the group.
Students are requested to discuss all problems with the lecturer in person or to
bring it to the attention of the class representative. The class representatives
have the responsibility to communicate all problems relating to the course on
behalf of the group to either the lecturer or the independent lecturer.

10 EXTRA WRITING TIME DURING ASSESSMENTS

The University’s management occasionally allows a student, as a result of

medical reasons; to obtain additional writing time during assessments. These
candidates must apply at the Administration Department and, if approved, an
official letter will be issued from the University stating any such allowances.

14.1 A1S1, A2S1 AND A1S2

A copy of the afore-mentioned letter must be shown to the supervisors at the
assessment venue in order to take advantage of the extra writing time. Special
venue rules is usually applicable to these students and arrangements for
extended supervision over these candidates will be necessary – therefore it is
important to inform the administrative ladies timeously in this regard.
14.2 A2S2 AND A3S2
Should additional time be required for these assessments, arrangements have to
be made with the Assessment Office directly.

17
Management Accounting 388 | 2025

18