Casall1 2022 TL 301 0 B

CASALL1/301/0/2022
Tutorial letter 301/0/2022
Postgraduate Diploma in
Accounting Sciences (CTA Level 1)
CASALL1
Year Module
School of Applied Accountancy
IMPORTANT INFORMATION:
This tutorial letter contains important information

about your module.
CONTENTS
1 INTRODUCTION AND WELCOME ................................................................................................ 3
2 LECTURER AND CONTACT DETAILS............................. ERROR! BOOKMARK NOT DEFINED.
3 PROGRAMME RELATED RESOURCES .................................................................................... 10
3.1 Prescribed literature ...................................................................................................................... 10

3.2 Open book and calculator policy ................................................................................................... 10
3.3 Study material ............................................................................................................................... 11
4 STUDENT SUPPORT SERVICES FOR THE PROGRAMME ..................................................... 11
5 INTEGRATED LEARNING AND GRADUATENESS ................................................................... 13
6 ASSESSMENT AND EXAMINATIONS ........................................................................................ 15
6.1 Admission to the examination ....................................................................................................... 15

6.2 Supplementary examinations ....................................................................................................... 15
6.3 Test and year mark ....................................................................................................................... 16
6.4 Test dates ..................................................................................................................................... 25
6.5 Obtaining the qualification ............................................................................................................ 25
7 PROGRAMME SPECIFIC STUDY PLAN .................................................................................... 26
7.1 Estimating your time ..................................................................................................................... 26

7.2 Detailed study programme ............................................................................................................ 18
2
CASALL1/301/2022
1 INTRODUCTION AND WELCOME

Dear Student
Welcome to the School of Applied Accountancy! Studying through distance education is not an easy task and
will demand consistent discipline and dedication on your part. We hope that your study experience at Unisa
will be both pleasant and stimulating.
The curriculum and syllabi for this CTA Level 1 programme, which is designed to comply with the educational
requirements of the South African Institute of Chartered Accountants (SAICA), are extensive. Your lecturers
have designed a comprehensive study programme to guide you through the syllabus for each paper and to
assist you not to fall behind in your studies (refer to Section 7: Programme specific study plan). As a
postgraduate student, you are required to take a large portion of the responsibility for your success on your
own shoulders.
At the outset it is very important to remind you that you must read all tutorial letters you receive during the
year immediately and carefully. The information they contain is always important and may well be urgent.
The School of Applied Accountancy
The School of Applied Accountancy forms part of the College of Accounting Sciences. It offers, inter alia, the
following postgraduate qualifications:
• Postgraduate Diploma in Accounting Sciences (CTA Level 1)
The purpose of this qualification is to advance students’ knowledge in the field of accounting sciences at
postgraduate level. It also serves to prepare students for admission to the Postgraduate Diploma in
Applied Accounting Sciences (CTA Level 2), the qualification required to obtain admission to the
South African Institute of Chartered Accountants’ Initial Test of Competence (ITC) (previously known as the
Qualifying Examination Part 1 (QE1).
• Postgraduate Diploma in Applied Accounting Sciences (CTA Level 2)
The purpose of this qualification is to enable qualifying students to be certified as competent in the
Theory of Accountancy (CTA Level 2), which is the admission requirement for Part 1 of the South African
Institute of Chartered Accountants’ (SAICA’s) Initial Test of Competence (ITC).
• Curriculum of the Postgraduate Diploma in Applied Accounting Sciences (CTA Level 1)
The CTA Level 1 curriculum consists of the following five modules:
Department of Financial Governance

Advanced Financial Accounting I (FAC4861)
Advanced Financial Accounting II (FAC4862)
Advanced Auditing (AUE4861)
Department of Financial Intelligence

Advanced Management Accounting (MAC4861)
Advanced Taxation (TAX4861)
All five modules focus mainly on the integration of principles, theories and practices, dealt with in previous
courses as well as in this course.
3
Finding your way around the study package
Throughout the year, you will receive a number of 300 series tutorial letters which deal with issues that
concern both departments within the School of Applied Accountancy; the Department of Financial
Governance and the Department of Financial Intelligence. These include administrative matters relating to
tests, examinations and study schools as well as other relevant information. They will be identified by the
CASALL1 code, to indicate relevance to both departments.
You should immediately study Tutorial Letters 101 for all modules. These tutorial letters contain information
on prescribed books, etc. For each of these papers you will receive additional tutorial letters in the 100 series,
which will deal with individual topics.
In this tutorial letter we have included a study programme. (Refer to Section 7: Programme specific study
plan). We strongly encourage you to follow this programme!
2 LECTURER AND CONTACT DETAILS
Provisional Lecture Schedule 2022

MAC/NMA/ZMA4861/4862
Date Time Module Lecturer Hours Done
26 January 2022 TL102 & TL103 week Slides & Lessons
10 March 2022 09am-10am Pre-Test 1 Q&A MAC4862/1 1
15 March 2022 TEST 1
23 March 2022 TL102 & TL103 week Slides & Lessons
22 March 2022 10am-12pm Test 1 Debrief MAC4862 2
23 March 2022 10am-12pm Test 1 Debrief MAC4861 2
21 April 2022 09am-10am Pre-Test 2 Q&A MAC4862/1 1
26 April 2022 TEST 2
04 May 2022 TL104 & TL105 week Slides & Lessons
05 May 2022 10am-12pm Test 2 Debrief MAC4862 2
06 May 2022 10am-12pm Test 2 Debrief MAC4861 2
09 June 2022 09am-10am Pre-Test 3 Q&A MAC4862/1 1
14 June 2022 TEST 3
13 July 2022 TL104 & TL105 week Slides & Lessons
14 July 2022 10am-12pm Test 3 Debrief MAC4862 2
15 July 2022 10am-12pm Test 3 Debrief MAC4861 2
21 July 2022 09am-10am Pre-Test 4 Q&A MAC4862/1 1
26 July 2022 TEST 4
27 July 2022 TEST 4
17 August 2022 TL106 week Slides & Lessons
03 August 2022 10am-12pm Test 4 Debrief MAC4862 2
04 August 2022 10am-12pm Test 4 Debrief MAC4861 2
25 August 2022 10am-12pm
Study School (exam revision, Costing)MAC4861 2
26 August 2022 10am-12pm
Study School (exam revision,Finance M) AC4861 2
15 September 2022 10am-12pm
Study School (exam revision, Finance)MAC4862 2
16 September 2022 10am-12pm
Study School (exam revision, CostingMAC4862 2
TBC 09am-10am Pre Exam Q&A MAC4862/1 1
October (dates TBC) EXAM
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CASALL1/301/2022
TAX/NTA4861/4862
23 February 2022 TL102 & TL103 week Slides & Lessons
02 March 2022 TL104 week Slides & Lessons
04 March 2022 3pm - 6pm
TAX/NTA4861/2 Pre-Test 1 Live LectureTAX4862/1 3
11 March 2022 4pm - 5pm Pre-Test 1 Q&A TAX4862/1 1
01 April 2022 3pm - 6pm
20 April 2022 3pm - 4pm Test 1 Debrief TAX4862/1 1
22 April 2022 4pm - 5pm Pre-Test 2 Q&A TAX4862/1 1
01 June 2022 TL106 week Slides & Lessons
03 June 2022 3pm - 6pm
08 June 2022 3pm - 4pm Test 2 Debrief TAX4862/1 1
10 June 2022 4pm - 5pm Pre-Test 3 Q&A TAX4862/1 1
14 June 2022 TEST 3
24 June 2022 3pm - 6pm
20 July 2022 3pm - 4pm Test 3 Debrief TAX4862/1 1
22 July 2022 4pm - 5pm Pre-Test 4 Q&A TAX4862/1 1
26 July 2022 TEST 4
27 July 2022 TEST 4
02 September 2022 15h00 - 16h00 Test 4 Debrief TAX4862/1 1
14 September 2022 15H00 - 17H00 Study School (exam revision 1) TAX4862/1 2
17 September 2022 13H00 - 14h00 Study School (exam revision 2) TAX4862/1 2
21 September 2022 16H00 - 18H00 Study School (exam revision 3) TAX4862/1 2
TBC 16H00 - 17H00 Pre Exam Q&A TAX4862/1 1
5
FAC4862/4_NFA4862/4_ZFA4862/4
17 - 21 January 2022 5pm - 6pm Introduction - Tut 101 FAC4862/4
22 February 2022 TL102 week Slides & Lessons
03 March 2022 3pm - 6pm FAC4862/4 Pre-Test 1 Live Lecture FAC4862/4 3
10 March 2022 3pm - 4pm Pre-Test 1 Q&A FAC4862/4 1
24 March 2022 3pm - 6pm FAC4862/4 Pre-Test 2 Live Lecture FAC4862/4 2
14 April 2022 10am-11am Test 1 Debrief FAC4862/4 1
21 April 2022 3pm - 4pm Pre-Test 2 Q&A FAC4862/4 1
31 May 2022 TL104 week Slides & Lessons
26 May 2022 3pm - 6pm FAC4862/4 Pre-Test 3 Live Lecture FAC4862/4 2
02 June 2022 3pm - 4pm Test 2 Debrief FAC4862/4 1
09 June 2022 3pm - 4pm Pre-Test 3 Q&A FAC4862/4 1
14 June 2022 TEST 3
12 July 2022 TL105 week Slides & Lessons
30 June 2022 3pm - 4pm Test 3 Debrief FAC4862/4 1
14 July 2022 3pm - 6pm FAC4862/4 Pre-Test 4 Live Lecture FAC4862/4 2
21 July 2022 3pm - 4pm Pre-Test 4 Q&A FAC4862/4 1
26 July 2022 TEST 4
27 July 2022 TEST 4
Aug/Sept 3pm - 4pm Test 4 Debrief FAC4862/4 1
Aug/Sept 3pm - 6pm Study School (exam revision 1) FAC4862/4 2
Aug/Sept 3pm - 4pm Pre Exam Q&A FAC4862/4 1
October EXAM
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CASALL1/301/2022
AUE4861/4862
17 - 21 January 2022 3pm - 4pm Introduction to AUE - Tut101 AUE4861/2 R van Beek 1
12 January 2022 TL102 week Slides & Lessons N Hoosen/W Kriel
08 March 2022 2pm - 5pm AUE4861/2 Pre-Test 1 Live Lecture AUE4861/2 N Hoosen/W Kriel 3
08 March 2022 5pm - 6pm AUE4861/2 Pre-Test 1 Q&A AUE4861/2 N Hoosen/W Kriel 1
13 April 2022 TL103 week Slides & Lessons T Matsimela/?
Test 1 Debrief
AUE4861/2 Pre-Test 2 Live
18 April 2022 2pm - 6pm Lecture AUE4861/2 N Hoosen/W Kriel 1
27 April 2022 TL104 week Slides & Lessons K Ramushwana/L Grebe
Test 2 Debrief
09 June 2022 2pm - 6pm Lecture AUE4861/2 T Matsimela/? 1
14 June 2022 TEST 3
Test 3 Debrief
20 June 2022 2pm - 6pm Lecture AUE4861/2 K Ramushwana/L Grebe 1
26 July 2022 TEST 4
27 July 2022 TEST 4
28 July 2022 TL106 week Slides & Lessons
Aug/Sept 15h00 - 16h00 Test 4 Debrief AUE4861/2 M Ditaole/Z Abrahams 1
Aug/Sept 15H00 - 17H00 Study School (exam revision 1) AUE4861/2 2
Aug/Sept 13H00 - 14h00 Study School (exam revision 2) AUE4861/2 2
Aug/Sept 16H00 - 18H00 Study School (exam revision 3) AUE4861/2 2
Aug/Sept 16H00 - 17H00 Pre Exam Q&A AUE4861/2 1
October EXAM
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FAC/NFA/ZFA4861/4863
17 Jan 2022 - 21 Jan 2022 3pm - 6pm TL101 Intro
03 February 2022 TL102 week Slides & Lessons Kele
15 February 2022 3pm - 6pm Pre-Test 1 Live Lecture FAC4861/3 Dhovani 3
22 February 2022 4pm - 5pm Pre-Test 1 Q&A FAC4861/3 Dhovani and Kele 1
06 April 2022 TL103 week Slides & Lessons Kele
12 April 2022 3pm - 6pm Pre-Test 2 Live Lecture FAC4861/3 Chumani 3
Pre-Test 2 Q&A
19 April 2022 4pm - 5pm Test 1 Debrief FAC4861/3 Kele and Chumani 1
18 May 2022 TL104 and TL105 week Slides & Lessons Mary
25 May 2022 3pm - 6pm Pre-Test 3 Live Lecture FAC4861/3 Yongama 3
31 May 2022 3pm - 4pm Test 2 Debrief FAC4861/3 Chumani and Yumna 1
01 June 2022 4pm - 5pm Pre-Test 3 Q&A FAC4861/3 Yongama 1
14 June 2022 TEST 3
29 June 2022 TL106 week Slides & Lessons Yumna
06 July 2022 3pm - 6pm Pre-Test 4 Live Lecture FAC4861/3 Yumna 3
Pre-Test 4 Q&A
13 July 2022 4pm - 5pm Test 3 Debrief FAC4861/3 Yumna 1
26 July 2022 TEST 4
02 September 2022 15h00 - 16h00 Test 4 Debrief FAC4861/3 Dhovani and Yumna 1
14 September 2022 15H00 - 17H00 Study School (exam revision 1) FAC4861/3 2
17 September 2022 13H00 - 14h00 Study School (exam revision 2) FAC4861/3 2
21 September 2022 16H00 - 18H00 Study School (exam revision 3) FAC4861/3 2
TBC 16H00 - 17H00 Pre Exam Q&A FAC4861/3 All lecturers 1
SCHOOL OF APPLIED ACCOUNTANCY Telephone

number
Director
Acting Director: Ms Neo Thoothe 012 429 2909
Secretary: Ms Niki Motshwane 012 429 4975
Department of Financial Governance

Chair: Mr Tebogo Nkwane 012 429 6346
Secretary: Ms Priscilla Seretloe 012 429 4571
Financial Accounting Coordinators

Ms Kelebogile Mohajane FAC4861/FAC4863 012 429 4688
Ms Tosca van Mourik FAC4862/FAC4864 012 429 4628
Auditing Coordinators
Renette van Beek AUE4861/AUE4862 012 429 4744
Department of Financial Intelligence

Chair: Ms Senzi Mofokeng 012 429 6667
Secretary: Ms Mutshekwa Nemakwarani 012 429 4868
Taxation Coordinator
Prof Jolani Wilcocks TAX4861/TAX4862 012 429 4097
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CASALL1/301/2022
Management Accounting Coordinator

Ms A Ravat MAC4861/MAC4862 012 429 2994
Mr Fanus Nortje MAC4861/MAC4862 012 429 8438
Email
CASenquiries@unisa.ac.za
9
The School of Applied Accountancy is situated in Building 1 (Financial Intelligence), and in Building 3
(Financial Governance) Sunnyside Campus, Pretoria. Please dial the relevant person you need to contact
directly on the numbers provided above and refer to the tutorial letters 101 of each of the modules for a more
detailed telephone list of all the lecturers involved in the CTA Level 1 programme.
E-mail addresses:
FAC4861 Advanced Financial Accounting I FAC1postgrad@unisa.ac.za

FAC4862 Advanced Financial Accounting II FAC4862postgrad@unisa.ac.za
MAC4861 Advanced Management Accounting MAC4861@unisa.ac.za
TAX4861 Advanced Taxation TAX4861@unisa.ac.za
AUE4861 Advanced Auditing AUDpostgrad@unisa.ac.za
3 PROGRAMME RELATED RESOURCES

3.1 Prescribed literature
Studying the tutorial letters alone is not enough. It is essential that you either buy or have freely at your
disposal, the prescribed literature listed in the Tutorial Letters 101 of each of the modules. No order forms
are included in this tutorial letter, as the prescribed books are not directly available from the publishers.
Contact the leading bookshops in this regard.
3.2 Open book and calculator policy
A limited open book approach is followed by SAICA for the Initial Test of Competence (ITC) Examination
and Unisa follows a similar approach for tests and examinations.
Permitted texts in tests and examinations
No access to the internet shall be permitted during the tests/examinations (either by means of computers,
cell phones, smart phones, tablets or any other similar technology).
Candidates will be allowed to consult only the SAICA Handbook and SAICA Legislation Handbook during the
test/examination.
Only ONE version of each of the above books may be used, although it may be either a version published
in the current year or a version published in one of the previous years. It is preferable that you use the
latest editions.
Candidates will only be allowed to highlight, underline, sideline and flag in the permitted texts.
Writing on flags is permitted for reference and cross-referencing purposes only, that is, writing may only refer
to the name or number of the relevant discipline standard, statement or section in the legislation.
Candidates may not have in their possession any loose papers (whether affixed to the permitted texts or not).
Only properly bound standard publishers’ editions will be permitted. Photocopies, printed copies of electronic
versions, loose sections or isolated pages of texts are prohibited.
Any contravention of these regulations will be considered to be misconduct and shall be dealt with
in terms of regulation 11 (which sets out the rules applying to misconduct).
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CASALL1/301/2022
Calculator policy
Candidates may only use silent, electronic, battery-driven pocket calculators subject to the following
conditions:
• Calculators must be cordless, and may not have print-out facilities; and
• Calculators that have a full set of alpha characters/keys are prohibited (i.e. NO programmable
calculators are allowed).
• Any financial calculator will be allowed, as the following tables will not be provided in any of the
tests/examinations:
 Tables of present value factors for various discount rates for varying periods; and
 tables of future value factors for various interest rates for varying periods;
• The calculator function on mobile telephones or any electronic device, including but not limited to
laptops and/or any Smart Phone may not be used; and
• Candidates may not share a calculator with another candidate in the examination room.
3.3 Study material
Although all endeavours will be for Unisa to send all the study material out to the students in time, please
note that it is your responsibility to ensure that you have your study material, as it is always available on
myUnisa approximately six weeks before you are scheduled to receive it via the post. For special internet
access please refer to myUnisa e-solutions for students.
Study material is available in English only.
4 STUDENT SUPPORT SERVICES FOR THE PROGRAMME

Students should refer to the Study@Unisa 2022 brochure for further information.
Discussion classes
More information regarding the discussion classes will follow in Tutorial letter 302/2022. All updates will be
made available on myUnisa and on the CTA support website (www.unisa.ac/za/cas/cta).
Discussion classes may be venue based or using the online format. The method of delivery is still to be
decided and dependet on various factors. For venue based sessions, discussion classes will only be
presented at the main centres where student numbers warrant it and if sufficient financial support is made
available by Unisa. Please refer to follow-up tutorial letters in the CASALL 300-series for more details. When
offered, these classes should be attended, as the sessions help gain relevant information regarding each
module, principles are explained, examples as well as questions and solutions are discussed and
examination techniques are explained, in an attempt to support you with your studies. These discussion
classes are free of charge and no registration is necessary. The slides used during these discussion classes
are usually put on myUnisa to accommodate those students who cannot attend the classes.
myUnisa
Your lecturers will provide additional support and announcements on the myUnisa platform. Please make
thorough use of this opportunity to keep up to date. Some material, for instance, solutions and comments to
tests will only be made available on myUnisa.
11
Once registered, you will be able to resolve most enquiries and will be able to:
• Download tutorial letters;

• Submit and track assignments and tests and receive assignment and test results;
• Join discussion forums;
• Contact lecturers;
• Read material or important notices posted by the lecturers;
• Check your Unisa financial status and pay fees using a credit card;
• Update your personal details;
• Keep up to date with Unisa information, as Unisa uploads important information to this portal on a
regular basis;
• Contact Unisa for administrative purposes;
• Find e-resources;
• Check your examination timetable;
• Change your examination venue; and
• Get your examination results.
SMS Messages
During your study period, you will also receive SMS messages from Unisa. These are mainly used to:
• Remind students about important dates and deadlines;

• Make students aware of important news items posted on myUnisa;
• Alert students regarding new study material available on myUnisa;
• Confirm receipt of assignments and test scripts;
• Inform students of assignment and test marks obtained.
Administrative enquiries
Administrative enquiries should be directed to the appropriate e-mail address to avoid unnecessary delays
in response and should always include the student number in the subject line. You should only send an
enquiry to one email address at a time. Multiple enquiries should be split appropriately and e-mailed to the
correct addresses. This will ensure that there is no confusion as to who must respond.
E-mail addresses:
econCTA@unisa.ac.za Registration enquiries (activation of registration, incorrect registration,
curriculum control, qualification audit, additional modules for final year
students)
exams@unisa.ac.za Examination enquiries (outstanding results, exam timetable, change of
examination centre)
remark@unisa.ac.za Remark/recheck enquiries
aegrotats@unisa.ac.za Aegrotat and special examination enquiries
study-info@unisa.ac.za Study-info enquiries(official proof of registration, official academic
records, general enquiries)
applications@unisa.ac.za Applications enquiries (new and returning students)
AME@unisa.ac.za AME enquiries (foreign students qualifications and matriculation
exemptions)
finan@unisa.ac.za Financial enquiries (fees, outstanding balance, statements)
despatch@unisa.ac.za Study material enquiries
myUnisaHelp@unisa.ac.za Assistance with myUnisa
myLifeHelp@unisa.ac.za Assistance with myLife e-mail accounts
CASenquiries@unisa.ac.za College related enquiries (teach out, qualification articulation, academic
enquiries, everything relating to academic and tuition)
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CASALL1/301/2022
5 INTEGRATED LEARNING AND GRADUATENESS
Each of the four disciplines (five modules) will expose students to integration within their specific field. i.e.
using more than one competency for a single (subject) area. At CTA Level 1 this is expected of students and
most assessments, like tests and examinations, will reflect some form of Intra-disciplinary integration.
SAICA also refers to Inter-disciplinary integration, as solving problems using more than one competency from
more than one competency area (more than one subject).
Your graduateness as a student
The discipline-specific knowledge that you will gain from your studies will enable you to specialise and
develop your proficiency as an aspiring professionally qualified accountant. However, you will realise in the
course of your studies that the increasing internationalisation, the growing proportion of knowledge-intensive
work, increasing use of rapidly evolving information technology, and a new organisation of work based on
global network teams, and multi-cultural diversity have extended the range of capabilities needed in
professional work. The general expectation is that Postgraduate Diploma in Accounting Sciences’ graduates
of the University of South Africa will have developed as persons and acquired in addition to her or his
discipline-specific knowledge, skills and competencies, broader attributes which equip them to be innovative
and effective in the workplace, and active and informed citizens.
The University of South Africa generally expects its graduates to have distinctive graduate qualities which
characterise their graduateness. These qualities are included in the following statement on the graduateness
of a Unisa student:
(i) Are independent, resilient, responsible and caring citizens who are able to fulfil and serve in multiple
roles in their immediate and future local, national and global communities.
(ii) Have a critical understanding of their location on the African continent with its histories, challenges and
potential in relation to globally diverse contexts.
(iii) Are able to critically analyse and evaluate the credibility and usefulness of information and data from
multiple sources in a globalised world with its ever increasing information and data flows and competing
worldviews.
(iv) Know how to apply their discipline-specific knowledge competently, ethically and creatively to solve
real-life problems.
(v) Are critically aware of their own learning and developmental needs and future potential.
The following are important enabling outcomes of university education: (1) scholarship (students’ attitude
or stance towards knowledge, the way they think and work, and the tools they use to work effectively), (2)
global citizenship (students’ attitude or stance towards the world and living in the world), and (3) lifelong
learning (students’ attitude or stance towards themselves and living in the world).
• As scholars, graduates should be leaders in the production of new knowledge and understanding
through inquiry, critique and synthesis. They should be able to apply their knowledge to solve
consequential and complex problems, and communicate their knowledge confidently and effectively.
• As global citizens, graduates must aspire to contribute to society in a full, meaningful, ethical and
responsible way through their roles as members of local, national and global communities.
• As lifelong learners, graduates must be committed to and capable of continuous learning for the
purpose of furthering their understanding of the world and their place in it.
The following generic transferrable meta-skills and personal attributes form an integral part of the generic
critical cross-field outcomes listed by the South African government as learning outcomes that are relevant
throughout life for all South African citizens.
13
The generic transferable meta-skills and personal attributes
• Interactive skills: These skills relate to: (1) the effective and efficient use of English language and
technology when communicating with others and (2) the ability to function effectively and efficiently as
a person in communicating and interacting with people from diverse cultures and backgrounds.
• Problem-solving and decision-making skills: These skills relate to being creative and proactive in
the process of producing a solution to a recognised often ill-defined problem or problematic complex
situation.
• Continuous learning orientation: This involves having a cognitive openness toward lifelong learning
and the willingness to proactively engage in the process of acquiring new knowledge, skills and abilities
throughout one’s life and career.
• Enterprising skills: These skills involve being venturesome and applying critical thinking, initiative and
proactivity when engaging in economic activities or undertakings either to create and operate an
enterprise of one’s own, or be a substantial contributor to an enterprise as an employee.
• Presenting and applying information skills: These skills refer to the ability to clearly and
convincingly communicate knowledge, facts, ideas, and opinions (oral and written) with the view to offer
solutions for one’s personal benefit, or for the benefit of one’s community or workplace.
• Goal-directed behaviour: This refers to the ability to be proactive and apply initiative to achieve one’s
goals, accomplish tasks, or meet deadlines. Setting realistic goals, developing plans and taking action
to achieve one’s goals, accomplish tasks and meeting deadlines are core elements of goal-directed
behaviour.
• Ethical and responsible behaviour: This involves accepting full responsibility for, and taking the lead
in upholding the code of moral beliefs and values of one’s profession, community, and/or workplace in
all one does.
• Analytical thinking skills: Analytical thinking implies being skilful in employing logical reasoning and
analysis in explaining information and data and drawing insightful conclusions.
SAICA Competency Framework
SAICA has developed a Competency Framework that drives learning in a particular context. The Competency
Framework provides the basis upon which the education programmes of the School of Applied Accountancy
of UNISA are developed and delivered. The Competency Framework encapsulates the competencies (broad
range of knowledge, skills and attributes) of a CA (SA) at entry point to the profession i.e. after completion of
the university education and traineeship as well as after having passed the professional examinations, ITC
and the APC (the new Part II Examination, now referred to as the Assessment of Professional Competence).
These competencies have reference to the CA (SA) as a leader with a professional accounting background
and include:
• Pervasive qualities and skills which are fully integrated with
• Specific competencies.
The competencies can be visualised as follows:
Pervasive skills
Ethics and professionalism
Personal attributes
Professional skills
Specific Competencies
Strategy, risk management and
governance Financial management Auditing and assurance
Accounting and external reporting Taxation Management decision making and
control
The pervasive skills form the context and are integrated into the specific competencies that you will encounter
in the integrated questions of this programme.
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CASALL1/301/2022
6 ASSESSMENT AND EXAMINATIONS

Tests and examinations will be conducted in English only. It is important to study for every test and to work
consistently throughout the year.
6.1 Admission to the examination
A year mark of at least 40% is required to obtain exam admission to each of the modules of the Postgraduate
Diploma in Accounting Sciences (CTA Level 1). This year mark is based on the actual marks obtained for the
best three tests of the four tests that a student wrote in each subject.
In the interest of fairness, exam admission rules will be applied strictly and consistently to all students. No
requests for exceptions will be entertained. You are therefore requested to refrain from lodging an appeal.
PLEASE NOTE:
There are no special tests and no tests are scheduled for cases of sickness or any unforeseen
circumstances. You need to ensure that you write at least three of the four tests during the course of the
year.
No sick letters or doctors’ notes will be accepted or considered.
6.2 Supplementary examinations
Supplementary examinations for the 2022 academic year will be held in January 2023.
Prerequisites for admission to the supplementary examination in a particular module are:
• A student must have obtained exam admission and attempted the particular module’s main Sep/Oct
20212examination; and
• A student must have obtained a minimum mark of 40% in the particular module’s main Sep/Oct 2022
examination.
The supplementary exam therefore does not represent an additional exam opportunity for students who did
not attempt the main October exam due to illness or any other reason.
Beneficially, certain students may therefore qualify for multiple supplementary exam opportunities (up to a
maximum of five modules).
We encourage you to do all that is required in order to pass all five modules in the main October exam period.
Supplementary exam candidates: re-registration requirements
Should you qualify for the supplementary exam you should still re-register for CTA Level 1 (98231) early
January 2023 (before the registration closing date). This will ensure that you will then be able to continue
with your studies in 2023 in the unfortunate event of you failing the supplementary exam(s), provided that
you have not exhausted your number of attempts at CTA level 1.
If you pass the necessary supplementary exam(s), and thereby meet the requirements for admission to CTA
Level 2, your registration will be changed to the correct qualification code early in 2023. Note that an
additional application for admission to CTA Level 1 is not required as you are already registered for this
qualification.
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6.3 Test and year mark
MORNING 08:30 – Download and or print question papers for the first
SESSION 08:45 session
08:45 – Reading time
08:30 – 13:30 09:00
PAPER 1: (40 marks)
09:00 – Advanced/Applied Auditing
10:00
CTA Level 1: AUE4861/ZAU4861/NAU4861
10:00 – Brain-break
10:15
10:30
PAPER 2: (40 marks)
10:30 – Advanced/Applied Financial Accounting l/III
11:30
CTA Level 1: FAC4861/ZFA4861/NFA4861
11:30 – Brain break
11:45
12:00
PAPER 3: (40 marks)
12:00 – Advanced/Applied Financial Accounting II/IIII
13:00
13:00 – Upload all answer books for the first session

13:30
BREAK/
LUNCH 13:30 – 14:00
AFTERNOON 14:00 – Download and or print question papers for the

SESSION 14:15 second session.
14:00 – 17:30 14:30
PAPER 4: (40 marks)
14:30 – Advanced/Applied Taxation
15:30
CTA Level 1: TAX4861/NTA4861
15:30 – Brain break
15:45
16:00
PAPER 5: (40 marks)
16
CASALL1/301/2022
16:00 – Advanced/Applied Management Accounting
17:00
CTA Level 1: MAC4861/ZMA4861/NMA4861
17:00 – Upload answer books for the second session

17:30
1. NB: You are encouraged to abide strictly by the time allocations for each module (15
minutes reading time & 60 minutes writing time). This will ensure you get the full benefit of
preparation for the year-end exams as well as ITC.
2. All students should submit their answer sheets on myUnisa. Students who cannot access
myUnisa for the question papers or to upload their answer sheets should use the following
link:
https://myexams.unisa.ac.za
Test scripts can be uploaded on the link above at the end of each of the sessions (morning
and afternoon sessions).
The file title for each submission should be:
STUDENTNUMBER_MODCODE_04.pdf
Example:12345678_FAC4861_04.PDF
REMEMBER TO REPLACE THE 12345678 WITH YOUR OWN STUDENT NUMBER
3. The invigilator app will be monitoring you from the start of reading time until the end of a
particular Test (i.e., 75 minutes). Please scan the relevant QR code at the beginning of the
reading time. It is important to note that you have to write the different papers during the
allocated time slots. You will only be able to scan the Invigilator QR code at the time that the
specific paper is scheduled to commence. The Invigilator app will require you to take
pictures of your full paper at the end of the assessment, please note that this does not
form part of the final submission. Should you experience technical issues with the
Invigilator app please contact the support centre on WhatsApp on 073 505 8273.The final
submission of your assessment will be on myUnisa or the MOOC, and these two platforms
are the only valid submissions that will be accepted by the university.
4. Students are reminded that their participation on the invigilator app is compulsory, we have
noted students who did not use the invigilator app for test 3, who have failed to comply with
all invigilation procedures. We will be sending out warning letters to these students. All
17
irregularities on the invigilator app will be followed for example logging off from the app and
reconnecting at a later stage. Failure to use the invigilator app for the test will result in
your script not being marked.
5. The declaration will now be online, and you will need to self-declare. As part of the
declaration, you will need to type in the two separate words, “I AGREE” and this should be
done for each module submission. The following screenshot provides some clarity on the
process and how to submit your Test 4 and the declaration:
6. University take unethical and dishonest behaviour of students very seriously. Such behaviour
tarnishes not only the reputation that Unisa has strived to uphold over its long legacy, but
also undermines the sincere efforts of other students who desist from such practices. We
held the first Student Disciplinary Hearings for plagiarism cases investigated for prior tests.
Some students who have contravened the examination procedures/ who have plagiarised
have been suspended from the course. Please take care that you submit your own
work as per the Declaration.
7. Students are encouraged to submit the tests at the end of each session as this will limit the
number of students submitting before the closing time. You are also advised to submit all
tests via the UNISA portal to ensure your submissions are marked timeously. Voice Over
PowerPoints (VOPP) and “How to” videos links have been uploaded on MyUNISA to guide
you through the process. Once the submission session is closed you will not be able to
submit. Students who are not doing all five modules should submit immediately after
having completed the assessment, please utilise the brain break to submit your
assessment.
Please note that screenshots in the Invigilator App are not valid submissions of your test.
18
CASALL1/301/2022
Please ensure that your complete answer book is submitted for all modules and the size of
each submission is below 20MB.
8. Ensure that you have submitted each assessment under the correct module (the attachment
must match the module for which you are submitting).
9. Guidelines and training manual for the Invigilator App has been posted on myUnisa.
10. Students are once again reminded that NO late or emailed submissions will be allowed.
During the course of the year four tests for each module are to be written, under examination conditions
which may be in the online format.
The average mark of the three best tests of each subject will constitute the student’s year mark and you
need 40% to obtain examination admission. If only one or two tests are written, the total marks of the tests
written will be divided by three to obtain the year mark. If no test is written the year mark will be nil.
The year mark contributes 20% and the examination 80% towards the final mark.
The School of Applied Accountancy applies the 40% rule very strictly. This means that if you have 40% for
four of your modules and 34% for the fifth, you will not have examination admission for the fifth module.
Breakdown of the tests into time slots, including test dates (page 12 – 15)
NB: Please note that the modules will be written on a rotational basis on the different test dates.
19
TEST 1 (15 MARCH 2022)
FIRST SESSION 08:30 – 08:45 Handing out of paper 1, answer scripts and a separate “REQUIRED”
section placed upside down.
08:45 – 09:00 Reading time
09:00 – 10:00 PAPER 1: (40 marks)

Advanced Taxation
10:00 – 10:15 Collection of Paper 1 and handing out of Paper 2, answer scripts and a
separate “REQUIRED” section placed upside down.
SECOND SESSION 10:15 – 10:30 Reading time
10:30 – 11:30 PAPER 2: (40 marks)

Advanced Management Accounting
THIRD SESSION 11:45 – 12:00 Reading time
12:00 – 13:00 PAPER 3: (40 marks)

Advanced Auditing
13:00 – 13:15 Collection of Paper 3
BREAK / LUNCH 13:15 – 14:00
FOURTH SESSION 14:00 – 14:15 Handing out of Paper 4, answer scripts and a separate “REQUIRED”
14:30 – 15:30 PAPER 4: (40 marks)

Advanced Financial Accounting l

Collection of Paper 4 and handing out of Paper 5, answer scripts and a
15:30 – 15:45 separate “REQUIRED” section placed upside down.
FIFTH SESSION 15:45 – 16:00 Reading time
16:00 – 17:00 PAPER 5: (40 marks)

Advanced Financial Accounting II
17:00 – 17:15 Collection of Paper 5.
20
CASALL1/301/2022
TEST 2 (26 APRIL 2022)
09:00 – 10:00 PAPER 1: (40 marks)

10:30 – 11:30 PAPER 2: (40 marks)

Advanced Taxation
12:00 – 13:00 PAPER 3: (40 marks)

BREAK / LUNCH 13:15 – 14:00
14:30 – 15:30 PAPER 4: (40 marks)

Advanced Auditing

16:00 – 17:00 PAPER 5: (40 marks)

Advanced Financial Accounting
21
TEST 3 (14 June 2022)
09:00 – 10:00 PAPER 1: (40 marks)

Advanced Financial Accounting I
10:30 – 11:30 PAPER 2: (40 marks)

12:00 – 13:00 PAPER 3: (40 marks)

Advanced Taxation
BREAK / LUNCH 13:15 – 14:00
14:30 – 15:30 PAPER 4: (40 marks)


16:00 – 17:00 PAPER 5: (40 marks)

Advanced Auditing
22
CASALL1/301/2022
TEST 4 (26 July 2022)
09:00 – 10:00 PAPER 1: (40 marks)

Advanced Auditing
10:30 – 11:30 PAPER 2: (40 marks)

Advanced Financial Accounting I
12:00 – 13:00 PAPER 3: (40 marks)

BREAK / LUNCH 13:15 – 14:00
14:30 – 15:30 PAPER 4: (40 marks)

Advanced Taxation

16:00 – 17:00 PAPER 5: (40 marks)

23
MORNING 08:15 – 08:30 Download and or print question papers for the
SESSION first session
08:15 – 12:45 (30 minutes)
PAPER 1: (100 marks)
09:00 – 11:30
(2,5 hours)
11:30 Stop writing

11:30-11:45 Invigilation procedures
Upload all answer books for the first session
11:45 – 12:45
BREAK/
LUNCH 12:45 – 14:15
AFTERNOON 14:15 – 14:30 Download and or print question papers for the
SESSION second session.
14:15 – 18:45 (30 minutes)
15:00 – 17:30 PAPER 2: (100 marks)

(2,5 hours) Writing time
17:30 Stop writing
17:30 -17:45 Invigilation procedures
17:45 – 18:45
MORNING 08:15 – 08:30 Download and or print question papers for the
SESSION first session
08:15 – 12:45 (30 minutes)
PAPER 1: (100 marks)
09:00 – 11:30
(2,5 hours)
11:30 Stop writing

11:30-11:45 Invigilation procedures
11:45 – 12:45
BREAK/
LUNCH 12:45 – 14:15
AFTERNOON 14:15 – 14:30 Download and or print question papers for the
SESSION second session.
14:15 – 18:45 (30 minutes)
15:00 – 17:30 PAPER 2: (100 marks)

(2,5 hours) Writing time
24
CASALL1/301/2022
17:30 Stop writing
17:30 -17:45 Invigilation procedures
17:45 – 18:45
Unisa test and examination rules and regulations
The following represent a summary of the most pertinent rules and regulations:
• No candidate will be allowed to leave the venue during the first hour and the final 15 minutes of a
session.
• In addition, no candidate will be allowed to enter the venue once reading time has started (see
breakdown of tests above).
• Students will not be allowed to keep their bags, brief cases etc. with them during the test/examination.
You will have to remove your stationary, food, books and study material which you are allowed to use
in the test/examination from their bags prior to the start of the session.
• The University accepts no responsibility for loss of private property at the test/examination venues.
• Students who are registered for only one or two papers have to be seated 15 minutes before reading
time (see breakdown of tests into time slots above).
6.4 Test dates
TEST 1 TEST 2 TEST 3 TEST 4
April 2022 May 2022 June 2022 July 2022
Refer to the respective Tutorial Letter 101 of each module for an indication of what will be included in each
test.
6.5 Obtaining the qualification
A student obtains the Postgraduate Diploma in Accounting Sciences (CTA Level 1) by passing the five
modules within a period of three years. The pass mark is a final mark of 50% per paper, with a minimum
examination mark of 40% per module.
A student will be allowed to proceed to the Postgraduate Diploma in Applied Accounting Sciences (CTA
Level 2), if such student obtained the Postgraduate Diploma in Accounting Sciences (CTA Level 1).
A student graduates with distinction if he/she obtains a final mark of 75% in each paper.
6.6
25
7 PROGRAMME SPECIFIC STUDY PLAN
This section of the tutorial letter will provide you with some guidelines on estimating your time, planning/goal
setting and using effective learning strategies.
7.1 Estimating your time
In order to cover the whole syllabus for each paper and to be well-prepared for the tests it is essential to work
through all the tutorial letters in a responsible manner. This requires diligent and consistent work right
from the beginning of the year, spending at least 30 hours a week studying, as from the middle of January,
at the latest.
According to this programme, you should spend at least 30 hours each week on your studies (or more, should
you find that you do not know enough about a particular topic). Allocate enough time to a detailed study of
the topics covered in each tutorial letter. Then answer the additional questions as though they were a test.
We strongly advise you to follow the study programme for the year, so that you can complete your
preparations for the tests and examinations in good time.
It may be advisable to discuss your study programme with your employer, so that you will have enough time
to prepare for your tests and examinations.
Many students complain that they do not have enough time to study as the 30 hours per week requirement
is very demanding. You will have to manage your study time properly.
The following suggestion may prove useful:
HOURS TO STUDY PER WEEK
Wake up 1 hour earlier during the week and study 5

Study 2 hours at night during the week 10
Study 15 hours over the weekend 15
TOTAL 30
7.2 Detailed study programme
A detailed study programme for all five modules of the Postgraduate Diploma in Accounting Sciences
(CTA Level 1) is provided in tutorial letter 101 of each of the five modules (Advanced Financial Accounting I
(FAC4861), Advanced Financial Accounting II (FAC4862), Advanced Management Accounting (MAC4861),
Advanced Taxation (TAX4861) and Advanced Auditing (AUD4861).
The following is an overview of the year and suggested study programme in order to get through the work.
26
CASALL1/301/2022
OVERVIEW STUDY PROGRAMME – 2022
COLOR KEY
TAX TAX4861/2 FIN 1 FAC4861/3 Induction Study Schools
MAC MAC4861/2 FIN 2 FAC4862/4 Test Exams dates prov
CASALL CASALL Auditing AUE4861/2 Revision
2022 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
CASALL 1 TL101 TL101 TL101 TL102 TL103 TL102&103
01 JAN
TL101 Sup exams? Induction Week
TL102 TL103 TL102 TL102 & X X X
TL103
02 FEB Lessons
Slides
TL104 Pre-T1 Revision T1 TL103 TL102&103 TL105

Lessons Lecture T1
03 MAR Slides
Q&A T1 Q&A T1 T1 debrief T1 debrief
4862 4861
Pre-T2 TL104 TL104 Revision TL105 X
04 APR Lecture T2 T2
DebriefT1 Q&A T2 Q&A T2
TL104&105 TL104&105 TL105 TL104
05 MAY T2 debrief T2 debrief
4862 4861
TL106 Pre-T3 Revision TL106 TL107 Pre-T4 TL106 X
06 JUN
Lecture T3 T3 Lecture
Debrief Q&A T3 Q&A T3
T2
TL105 TL104 &105 T3 debrief T3 debrief Revision TL107
07 JUL 4862 4861 T4 T4(1) T4(2)
DebriefT3 Q&A T4 Q&A T4
TL108 TL107 TL106 TL106
08 AUG T4 debrief T4 debrief SS School SS School
4862 4861
Debrief Study Schools Study Schools X
T4
09 SEP
SSchool SS School SS School SSchool SSchool
Tax 1 Tax 2 Tax 3
10 OCT Exam week 1 Exam week 2
11 NOV X
12 DEC
27

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CASALL1/301/0/2022

Tutorial letter 301/0/2022

School of Applied Accountancy

This tutorial letter contains important information

1 INTRODUCTION AND WELCOME ................................................................................................ 3

2 LECTURER AND CONTACT DETAILS............................. ERROR! BOOKMARK NOT DEFINED.

3 PROGRAMME RELATED RESOURCES .................................................................................... 10

3.1 Prescribed literature ...................................................................................................................... 10

4 STUDENT SUPPORT SERVICES FOR THE PROGRAMME ..................................................... 11

5 INTEGRATED LEARNING AND GRADUATENESS ................................................................... 13

6 ASSESSMENT AND EXAMINATIONS ........................................................................................ 15

6.1 Admission to the examination ....................................................................................................... 15

7 PROGRAMME SPECIFIC STUDY PLAN .................................................................................... 26

7.1 Estimating your time ..................................................................................................................... 26

1 INTRODUCTION AND WELCOME

The School of Applied Accountancy

• Postgraduate Diploma in Accounting Sciences (CTA Level 1)

• Postgraduate Diploma in Applied Accounting Sciences (CTA Level 2)

• Curriculum of the Postgraduate Diploma in Applied Accounting Sciences (CTA Level 1)

The CTA Level 1 curriculum consists of the following five modules:

Department of Financial Governance

Department of Financial Intelligence

2 LECTURER AND CONTACT DETAILS

Provisional Lecture Schedule 2022

SCHOOL OF APPLIED ACCOUNTANCY Telephone

Department of Financial Governance

Financial Accounting Coordinators

Department of Financial Intelligence

Management Accounting Coordinator

FAC4861 Advanced Financial Accounting I FAC1postgrad@unisa.ac.za

3 PROGRAMME RELATED RESOURCES

3.2 Open book and calculator policy

Permitted texts in tests and examinations

3.3 Study material

Study material is available in English only.

4 STUDENT SUPPORT SERVICES FOR THE PROGRAMME

• Download tutorial letters;

• Remind students about important dates and deadlines;

Your graduateness as a student

SAICA Competency Framework

The competencies can be visualised as follows:

6 ASSESSMENT AND EXAMINATIONS

6.1 Admission to the examination

No sick letters or doctors’ notes will be accepted or considered.

6.2 Supplementary examinations

Prerequisites for admission to the supplementary examination in a particular module are:

Supplementary exam candidates: re-registration requirements

13:00 – Upload all answer books for the first session

AFTERNOON 14:00 – Download and or print question papers for the

17:00 – Upload answer books for the second session

The file title for each submission should be:

08:45 – 09:00 Reading time

09:00 – 10:00 PAPER 1: (40 marks)

CTA Level 1: TAX4861/NTA4861

SECOND SESSION 10:15 – 10:30 Reading time

10:30 – 11:30 PAPER 2: (40 marks)

CTA Level 1: MAC4861/ZMA4861/NMA4861

12:00 – 13:00 PAPER 3: (40 marks)

CTA Level 1: AUE4861/ZAU4861/NAU4861

13:00 – 13:15 Collection of Paper 3

BREAK / LUNCH 13:15 – 14:00

14:15 – 14:30 Reading time