UNIVERSITY OF JOHANNESBURG

DEPARTMENT OF ACCOUNTANCY
B ACC: SECOND YEAR
2023
LEARNING GUIDE – SEMESTER 2
CONTENTS
1. Lecturers
2. Lecture Times
3. Prescribed literature
4. Assessment opportunities
5. Compilation of final mark and pass requirements
6. Remarks
7. Tutorials and Assignments
8. Course coordinator information
9. Career and other advisor information
10. CTA entry requirements
11. College officers
12. Department of Accountancy: Student Code of Ethics
13. Other UJ Policies

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University of Johannesburg.
SECOND SEMESTER INTRODUCTION

Welcome back!

This SECOND SEMESTER introduction document summarises your second-year subjects this
semester: Accounting 200, Auditing 200, Commercial Law 100, Financial Management 200 and
Taxation 200.

Please note:
Accounting 200, Auditing 200, Financial Management 200 and Taxation 200 are presented by
the Department of Accountancy and will be subject to the specific rules and regulations of the
Department of Accountancy.

The Faculty of Law present Commercial Law 100 and will be subject to other rules and
regulations specified by the Faculty of Law.

In addition to the Second Semester introduction document, every second-year subject will hand out a
document with learning outcomes and other additional information specific to that subject. Thus, both
documents should be read simultaneously. Please read this introduction document together with the
module-specific guide.

The subjects for the B Acc second year are as follows:

Year modules:
Accounting 200
Financial Management 200
Taxation 200

First semester only

Accounting Studies 200
Governance and Citizenship
Informatics 100

Second semester only

Auditing 200
Commercial Law 100

1. LECTURERS

ACCOUNTING 200
Lecturer Lecturer Academic Trainee
Lecturer Prof Marelize Malan Mr Zahir Mayet Tshegofatso Mokgatle
Office DRing 637 D Ring 632 CRing 736
Telephone 011 559 2868 011 559 3171 011 559 3995
Email address [email protected] [email protected] [email protected]

Consulting VIA EMAIL

hours OR BY APPOINTMENT

AUDITING 200
Lecturer Lecturer Academic Trainee
Lecturer Miss Karlien Dempsey Mr. Khazamula Shiburi Tshegofatso Mokgatle
Office D Ring 6 C Ring 718 CRing 736
Telephone 011 559 4915 011 559 3655 (011) 559 - 3995
Email address [email protected] [email protected] [email protected]
Consulting VIA EMAIL
hours OR BY APPOINTMENT

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COMMERCIAL LAW 100
Lecturer Lecturer
Lecturer Dr Samantha Huneberg Mrs Cara Henderson
Office A-Ring 629A
Telephone (011) 559 4117
Email address [email protected]
Consulting hours VIA EMAIL
OR BY APPOINTMENT

FINANCIAL MANAGEMENT 200

Lecturer Lecturer Lecturer Academic
Trainee
Lecturer Mr T Mutshutshu Ms P Nkosi Prof. M Keevy Mr Jonty
McHugh
Office C Ring 748 C Ring 744 C Ring 743 C Ring 736
Telephone (011) 559 4116 (011) 559 3967 011 599 4053 (011) 559 3713
071 442 7950
Email [email protected] [email protected] [email protected] accountancy3@
address uj.ac.za
Consulting VIA EMAIL
hours OR BY APPOINTMENT

TAXATION 200
Lecturer Lecturer Lecturer Academic Trainee
Lecturer Mrs Marianne Mr Jurie Ms Mmatshepho Mr Jonty McHugh
Wassermann Wessels Mothabela
Office CRing722 CRing731 CRing729 C Ring 736
Telephone 011 559 3413 011 559 4756 011 559 3169 (011) 559 3713
Email [email protected] [email protected] [email protected] [email protected]
address
Consulting VIA EMAIL OR NOVA MESSENGER
hours OR BY APPOINTMENT

Consultation with your lecturers is critical to sort out any issues or clarify principles. However, the
lecturers will not re-lecture the topic during consultation hours. When you consult, you must
demonstrate that you have studied the theory and applied your mind.

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2. LECTURE TIMES

Please also refer to the detailed timetable per subject guides for lecture times and tutorial
arrangements.

TIME MONDAY TIME TUESDAY WEDNESDAY THURSDAY FRIDAY

08:00-08:45 WE 1 TH 1 FR 1
FMA200
07:00- 10:30 BLes100
08:50-09:35 WE 2 TH 2 FR 2
Assessment

09:40-10:25 TU 3 WE 3
AUD2B01 ACC200
ELes100 BLes101
10:30-11:15 MO 4 10:30-11:15 TU 4 WE 4

11:20-12:05 MO 5 11:20-12:05 TU 5 WE 5 TH 5 FR 5

CULTURE
12:10-12:55 MO 6 12:10-12:55 TU 6 TH 6
TAX200 PERIOD
BLes100 CULTURE
13:00-13:45 13:00-13:45
PERIOD
TAX200 AUD2B01 FMA200
D1LabK03 ELes100 D1LabK03
13:50-14:35 13:50-14:35 WE 8 FR 8

14:40-15:25 14:40-15:25 TH 9 FR 9
CML1B01 ACC200 CML1B01
ELes100 D1LabK03 ELes100
15:30-16:15 15:30-16:15 TH 10 FR 10

16:20-17:05 MO 11 16:20-17:05 TU 11 WE 11 TH 11 FR 11

3. PRESCRIBED LITERATURE

ACCOUNTING 200 Edition Author Publisher Comments

Descriptive Accounting 22nd Koppeschaar, LexisNexis You can use previous
Edition Rossouw, Sturdy, versions, but lecturers
van Wyk, will refer to the latest
Papageorgiou, Smith version.
& Schmulian
Group Statements Volume 1 18th Binnekade, LexisNexis You can use previous
Edition Koppeschaar, et al versions, but lecturers
will refer to the latest
version.

AUDITING 200
Dynamic auditing 14th Marx, Van der Watt LexisNexis
Edition and Bourne

COMMERCIAL LAW 100

Commercial Law 6th Edition Nagel et al. LexisNexis

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FINANCIAL MANAGEMENT
200

Financial Management 8th or 9th Carlos Correia JUTA

Edition
Management and Cost 9th or 10th Colin Drury Cengage
Accounting Edition Learning

Management and Cost 9th or 10th Colin Drury Cengage This book contains extra
Accounting Edition Learning questions and solutions.
Student Manual This allows a student to
test his/her knowledge
against correct solutions.

TAXATION 200
Notes on South African Tax P Haupt H&H You can use previous
2023 Publications versions, but students
will have to update
changes in legislation.
Introductory Questions on SA Shaun Parsons JUTA
Tax 2023

4. ASSESSMENT OPPORTUNITIES

Students are required to attempt all of the original assessments during the semester.

Should a student not attempt the original assessment due to serious illness, there will be a
replacement assessment (sick assessment) 6/7 days after the original assessment date.

There are no alternative or additional assessment opportunities available. If you have not
attempted all assessments (or replacement/sick assessments) in a semester, irrespective of
your year mark, you will not be allowed to continue during the second semester nor write the
November final assessment.

In respect of semester assessments, the requirements to be considered for the writing of a

replacement assessment due to the original assessment being missed are set out below:
• Complete Section 1 of the Application for Replacement Assessment Opportunity form with
all your personal details. (The form is available on ULink at each of the subjects.)
• If you were ill or hospitalised, the medical practitioner must complete Section 2 and a valid
sick note must be attached to the application.
• In the case of a death in the family the following documentation is required:
• Funeral programme;
• Death certificate; and
• Proof of family connection.
• In the event of the attendance of a funeral:
• Contact details of funeral parlour to confirm funeral proceedings; and
• Letter from family to confirm attendance of funeral stating name and identify number.
• For religious or traditional reasons:
• Letter from a registered traditional healer or religious leader detailing the student’s
name, date and reason.
• All supporting documentation must be verifiable.
• The application form together with supporting documentation must be submitted in hard
copy to Ms Faith Ximba in C738 within seven (7) calendar days from date of
assessment.
• Submitting times Monday - Thursday 9:00am - 12:00pm Friday 9:00am - 10:30am
• Failure to submit a sick test application will result in a student being ineligible to write the
replacement assessment.
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 • Failure to submit valid supporting documentation may result in the application being turned
down.
• No affidavits will be accepted.

In the case of the Final Assessment (“November exam”), the College Officers administer
applications for the replacement assessment. Students have to apply online on ULink for the
replacement assessment. (In the “Results” section, choose Sick/Deferred exam application.)

The assessment opportunities are guidelines to test that you understand the topics taught during the
semester. The topics that will be tested and further instructions regarding the assessment
opportunities will be given on Blackboard.

For assessments (both test and assignment format), you are still bound to the following
ethical principles:
1. You must understand that ethics is one of the fundamental principles of the Accounting
profession.
2. You must undertake to act ethically when attempting assessment questions or assignments.
3. You may not receive, and may not give, nor may you give or receive, any assistance to
another student taking this exam or any other person, including discussing (in any way) the
exam with any fellow student or other person.
4. You may not use any electronic device to assist you during the exam other than my primary
device used to complete the assessment on Blackboard.
5. You may not plagiarise someone else’s work and turn it in as your own.
6. Any acts of academic dishonesty may be penalised to the full extent allowed by the
University of Johannesburg Academic Regulations, including receiving a failing grade for the
course and being subjected to disciplinary processes that could lead to expulsion or legal
action.

Assessment dates

For weighting, refer to each subject’s learning guide.

Assess 1/4 Sick 1/4 Assess 2/5 Sick 2/5 Nov Exam
ACCOUNTING 18 Aug 25 Aug 26 Sep 9 Oct 30 Oct
200
Assessment 75 75 100 100 125
counts out of
AUDITING 200 11 Aug 22 Aug 4 Oct 12 Oct 10 Nov
Assessment 50 50 75 75 100
counts out of
COMMERCIAL 21 Aug 28 Aug 6 Oct 13 Oct 3 Nov
LAW 100
Assessment 40 40 40 40 80
counts out of
FINANCIAL 16 Aug 24 Aug 2 Oct 11 Oct 26 Oct
MANAGEMENT
200
Assessment 100 100 100 100 125
counts out of
TAXATION 200 14 Aug 23 Aug 28 Sep 10 Oct 7 Nov
Assessment 50 50 75 75 100
counts out of

5. COMPILATION OF FINAL MARK AND PASS REQUIREMENTS

Refer to the module/learning guide for each module’s semester or year mark compilation.
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READ THIS VERY CAREFULLY!

For 2023, The Department of Accountancy will be reverting to the academic regulations and
yearbook rules of assessment as follows:

For all modules from the second year through to postgraduate:

• FOR YEAR MODULES (Accounting 200, Financial Management 200 and Taxation 200):
o a student must obtain a minimum of 40% at the half-year point to continue with the
second semester; and
o a student must obtain a year mark of at least 40% to get entry into the November Final
Assessment opportunity.
• FOR SEMESTER MODULES (Auditing 200 and Commercial Law 100)
o a student must obtain a semester mark of at least 40% to get entry into the November
Final Assessment opportunity.
• The Final mark will be calculated using 60% of the highest mark of the Semester/Year mark or
Exam mark and 40% of the lowest of the Semester/Year mark or Exam mark;
• The granting of a supplementary last summative assessment opportunity will be granted if
o the student failed a module but obtained a final mark of at least 40%; or
o the student failed a module but obtained a semester/year mark of at least 60%.

6. REMARKS

Procedures and deadlines for remarks for each module will be communicated on Blackboard.

7. TUTORIALS AND ASSIGNMENTS:

Refer to the module guide for each subject for the details and requirements of tutorials, tutorial
attendance and assignments per subject. Due dates for assignments and tutorials for the second
semester:

JULY AUGUST SEPTEMBER OCTOBER

ACCOUNTING 200 3rd: Tutorial 1
9th: Assignment
4
Acc200/Tax200 17th: Task A due 13th: Task C due
Combined Assignment 24th: Task B due 19th: Task D due

AUDITING 200 TBC

COMMERCIAL LAW 100

FINANCIAL MANAGEMENT 3rd: Tutorial 1 th:

Assignment 1 12th: Assignment 2
200 17th: Tutorial 2 21st: Tutorial 4 19th: Tutorial 5
31st: Tutorial 3

Acc200/Tax200
Combined Assignment: refer to dates above
Week of Week of 28th: Week of 11th:
31st: Tutorial 6 Tutorial 7
Tutorial 5 Week of 18th:
Tutorial 8
TAXATION 200

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8. COURSE COORDINATOR INFORMATION

BAcc Programme Coordinator Ms Tsepiso Mohohlo

Office D Ring 641
Telephone 011 559 4198
Email address [email protected]
Consulting hours BY APPOINTMENT

Class representatives and lecturers will meet every two months to discuss subject-related
issues.

Grievance procedures:

Should any student have a grievance concerning their lecturer, administration of a course or
any other subject-related grievance, the following procedure should be followed:
 The individual student should raise his/her grievance directly with the relevant subject
lecturer.
 If a student feels uncomfortable raising his/her grievance directly with the relevant lecturer,
he/she may ask the elected class representative to raise the grievance on their behalf with
the relevant lecturer.
 If the lecturer and student/class representative cannot solve the particular grievance, the
issue will then be referred to the relevant subject head, and after that;
 To the Course Coordinator; and
 Only then the Deputy Head of the Department of Accountancy.

9. CAREER AND OTHER ADVISOR INFORMATION

UJ now has a system to assist with various queries; any challenges/problems such as academic,
finance, student affairs (accommodation), technical (uLink, WIFI, passwords etc.) can be addressed
to: [email protected].

The career advisors will be able to help with the following:

 Planning of subjects on B Acc and B Com Accounting degrees
 Advice about the following possible Honours degrees:
 Professional Accounting Honours / PGDA
 CA Honours / PGDAS
 Financial Management / PGDA Fin
 Advice about the BCTA programme
 Advice on credits to students from other universities/degrees (Only for modules offered in
the Department of Accountancy)

The career advisors will be available on the following days:

Day of the
week Time Lecturer Telephone No Email address Venue
available
Monday 09:00 – Reinette van 011 559 4431 [email protected] C-Ring 751
12:00 Gaalen
Tuesday 09:00 – Marelize Malan 011 559 2868 [email protected] D-Ring 637
12:00
Wednesday 09:00 – Marianne 011 559 3413 [email protected] C-Ring 722
12:00 Wassermann
Thursday 09:00 – Jurie Wessels 011 559 4756 [email protected] C-Ring 731
12:00
Friday 09:00 – Siphamandla 011 559 3451 [email protected] C-Ring 730
12:00 Makhaya

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10. CTA ENTRY REQUIREMENTS:

Department of Accountancy offers two postgraduate CTA programmes at UJ that provides access
to the CA designation:
 Postgraduate Diploma in Accounting Science (PGDAS); and
 HONS (CA) consists of the same 4 modules as PGDAS and a research module.
Students enrolled for the above 2 programmes attend the same lectures, but the HONS students
will complete their 5th module (on research) during the June/July recess. A limited number
(maximum 15 students) are admitted to the HONS programme.

Admission requirements for PGDAS (code E3AS7Q) (subject to change for 2025)
 To be admitted to CTA in 2024, a student should complete B ACC or BCTA in 2023, passed
all FOUR final year/BCTA modules in 2023 with a sub-minimum of 52% per module and
obtained an average of 55% for the 4 modules in 2023.
 The average mark obtained is NOT rounded. A student with a 54.75% average will not be
admitted to CTA.
 A sub-minimum (final mark) of 52% is required per module.
 Results obtained in supplementary assessment opportunities will NOT be considered for
admission to CTA (i.e., students writing a supplementary assessment opportunity will not be
admitted to CTA). Replacement/sick assessment results will be considered (i.e., students
writing the replacement/sick assessment in December 2023 can be admitted to CTA).
 Admission is also conditional on space availability.

HONS (CA) requirements (code H3BA7Q)

 HONS (CA) applications: closing date is 31 Oct (manual forms available from Mr Jelvin
Griffioen).
 Requirement for HONS (CA): 65% average for B ACC or BCTA.
 The HONS (CA) programme consists of 4 PGDAS modules and additional research
modules.
HONS (CA) enrolment is available to top-achieving students since the extra module is an additional
workload.

11. COLLEGE OFFICERS

For any queries to the college, please refer to the relevant college officer below:

Surnames A- Hle – Mah – Maw – Mosh – Nkos – Ses –

Hla Mag Mav Mose Nkop Ser Z

Contact
Mr E Ms L Ms MW Ms K Mrs R Mrs CL Mr M
person
Mkhonza Moemi Mshayisa de Buys Block Dikgang Ncaphalala
(Edwin) (Lebogang) (Wendy) (Kathleen) (Rochelle) (Cindy) (Mncedisi)
Office A Ring A Ring A Ring A Ring
Number A Ring 222 A Ring 231 A Ring 230
217 220 214 229
Telephone 011 559 011 559 011 559 011 559 011 559 011 559 011 559
number 3919 4091 2565 4039 4138 4630 2764
Email smkhomza@ lmoemi@ wendym@ kdebuys@ rblock@ cindyd@ mncedisin@
address uj.ac.za uj.ac.za uj.ac.za uj.ac.za uj.ac.za uj.ac.za uj.ac.za

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12. DEPARTMENT OF ACCOUNTANCY: STUDENT CODE OF ETHICS

Introduction

The Code of Student Conduct (“The Code”) is a statement of minimal principles that apply to all
students registered for courses at the Department of Accountancy (“The Department”) at the
University of Johannesburg (“UJ”). This Code is to be read in conjunction with the UJ Student
Regulations that govern the conduct of all students registered at UJ. Compliance with the principles
set out in this Code will ensure ethical conduct. The Code of Student Conduct aims to create an
environment where the individual student can achieve the best possible results.

The fundamental principles

A student of the Department is required to comply with the following fundamental principles:
Integrity
The quality of having a sense of honesty, truthfulness and consistency regarding the motivations for
your behaviour towards fellow students, lecturers and other staff members of the Department.

Respect
Students must respect the diversity and differences of opinions of their fellow students, lecturers
and other staff members of the Department. This entails:
• Respect for the learning of other students; and
• Respect for their lecturers

Discipline
Students shall adhere to acceptable behaviour that is not contrary to the principles set out in the
Code and the behaviours’ set out in the UJ Student Regulations.

Responsibility and Accountability

Students recognise that they are responsible for their learning and take ownership of the learning
process. Students are accountable to themselves and their lecturers for the outcome of their
learning process.

Fairness
Students acknowledge and respect the rights of other students, the lecturers and other staff
members of the Department.

13. OTHER UJ POLICIES

All other UJ policies (for example, plagiarism) are available on ULink.

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