23 - Module Framework

Financial Accounting 188 | 2023
School of Accountancy
Financial Accounting 188/179

(26883-188)
Module
Outline
2023
Last updated: 22 March 2023
Financial Accounting 188/179 | 2023
Contents
1. Introduction ................................................................................................................. 4
1.1. The purpose of the module framework................................................................... 4
1.2. Module outcomes .................................................................................................. 4
1.3. Language of instruction .......................................................................................... 4
1.4. Academic and career advice .................................................................................. 4
2. Administration.............................................................................................................. 4
2.1. Divisional head ....................................................................................................... 4
2.2. Module convenor ................................................................................................... 4
2.3. Lecturer & additional information ............................................................................ 5
2.4. Consultation hours ................................................................................................. 5
2.5. Groups ................................................................................................................... 5
2.6. Lecture times ......................................................................................................... 6
2.7. Beginners’ lectures ................................................................................................. 7
2.8. Timetable changes and class-free days.................................................................. 8
3. Resources.................................................................................................................... 8
3.1. Prescribed textbook ............................................................................................... 8
3.2. Calculators ............................................................................................................. 8
4. Learning methodology................................................................................................. 8
4.1. Method of instruction ............................................................................................. 8
4.2. Participation in module activities ............................................................................. 8
4.3. Tutorial classes ...................................................................................................... 9
4.4. Sunlearn................................................................................................................. 9
4.5. Consultation times and the use of the sunlearn discussion forum ........................ 9
4.6. Copyright ..............................................................................................................10
5. Flexible assessment for year modules ........................................................................10
5.1. Assessment opportunities .....................................................................................11
5.2. Pass requirements.................................................................................................13
5.3. Access to assessment 3 in semester 2 (a3s2)..........................................................13
5.4. Handout of tests and appeal procedure.................................................................13
5.5. Interpretation of results on the official university system ........................................14
(my.sun) ..........................................................................................................................14
6. Presentation of answers in tests and exams.................................................................15
7. Discipline and communication ....................................................................................16
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8. Lecturing strategy .......................................................................................................17

9. Class representatives ..................................................................................................17
10. Study method guidelines ............................................................................................18
i. Appendix ....................................................................................................................19
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1. INTRODUCTION
1.1. THE PURPOSE OF THE MODULE FRAMEWORK
This module framework contains important information regarding the contents,

assessment procedures and administration of the module. The module framework
is a document that is regarded as an agreement between the lecturer and student.
1.2. MODULE OUTCOMES
After the successful completion of this module, you will be able to:
 Have a basic understanding of the principles of financial accounting;
 Process basic accounting entries; and
 Compile basic financial statements.
1.3. LANGUAGE OF INSTRUCTION
Financial Accounting 188 is presented according to the language option as

indicated in the faculty language plan:
 There are separate lectures in Afrikaans and English.
 Learning opportunities, such as group work, assignments and tutorials

involving students from both language groups are utilized 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).
1.4. ACADEMIC AND CAREER ADVICE
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. ADMINISTRATION
2.1. DIVISIONAL HEAD
Name Office E-mail address

George Nel VDS 2031 gfn@sun.ac.za
2.2. MODULE CONVENOR

Tess Lubbe VDS 3082 tdewaal@sun.ac.za
All administrative-related enquiries to be sent to finacc188@sun.ac.za
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2.3. LECTURER & ADDITIONAL INFORMATION

Tess Lubbe VDS 3082 (Entrance 2) tdewaal@sun.ac.za
Waldette Engelbrecht VDS 2083 (Entrance 2) wdupreez@sun.ac.za
Ben Viljoen VDS 3071 (Entrance 2) viljoenb@sun.ac.za
Christoff Botha VDS 2086 (Entrance 2) cbotha22@sun.ac.za
Roelof Baard VDS 3084 (Entrance 2) rbaard@sun.ac.za
Sarah Fouche VDS 2064 (Entrance 2) sfouche@sun.ac.za
Nina Ferreira VDS 2064 (Entrance 2) nferreira23@sun.ac.za
Sarah Conroy VDS 2064 (Entrance 2) sconroy@sun.ac.za
Physical address of the School of Accountancy: Van der Sterr Building

(Entrance 2), Bosman Street, Stellenbosch, 7600.
2.4. CONSULTATION HOURS
Please contact your lecturer via the e-mail address provided for in section 2.3
above to arrange for a meeting.
2.5. GROUPS
At registration, you will automatically be placed into a designated group. This

information is available on MySUN and SUNLearn and is important for purposes of
your schedule.Groups 1 and 2 are, however, sub-divided as follows:
GROUP 1.1(A) Students that require lectures in Afrikaans.

GROUP 1.2(E) Students that require lectures in English.
GROUP 2.1(A) Students that require lectures in Afrikaans.
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2.6. LECTURE TIMES
Attendance of all lectures is compulsory. Students who have any (lecture or test)
timetable clashes must report it, in writing, to the head of the subject in order for
alternative arrangements to be made.
Lectures will be presented on/during the following days and times during 2023:
GROUP 1.1(A) Semester 1: Mr Christoff Botha

Semester 2: Mr Roelof Baard
Day Period Time Venue
Monday 3 10:00 – 10:50
Tuesday 1 08:00 – 08:50 VDS 1003
Wednesday 7 14:00 – 14:50 (Entrance 6)
Friday 4 11:00 – 11:50
GROUP 1.2(E) Ms Nina Ferreira

Monday 3 10:00 – 10:50
Tuesday 1 08:00 – 08:50
Jan Mouton 1020
Wednesday 7 14:00 – 14:50
Friday 4 11:00 – 11:50
GROUP 1.3(E) Ms Sarah Conroy

Monday 3 10:00 – 10:50
Tuesday 1 08:00 – 08:50
Jan Mouton 3010
Wednesday 7 14:00 – 14:50
Friday 4 11:00 – 11:50
GROUP 2.1(A) Mrs Waldette Engelbrecht

Monday 5 12:00 – 12:50
Tuesday 5 12:00 – 12:50
CGW Schumann 104
Wednesday 1 08:00 – 08:50
Friday 2 09:00 – 09:50
GROUP 2.2(E) Mr Ben Viljoen

Monday 5 12:00 – 12:50
Tuesday 5 12:00 – 12:50
Jan Mouton 3010
Wednesday 1 08:00 – 08:50
Friday 2 09:00 – 09:50
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GROUP 2.3(E) Mrs Tess Lubbe

Monday 5 12:00 – 12:50
Tuesday 5 12:00 – 12:50
VDS 2121
Wednesday 1 08:00 – 08:50
Friday 2 09:00 – 09:50
GROUP 2.4(E) Ms Sarah Fouche

Monday 5 12:00 – 12:50 VDS 1010
Tuesday 5 12:00 – 12:50 VDS 3124
Wednesday 1 08:00 – 08:50 VDS 1010
Friday 2 09:00 – 09:50 VDS 1010
2.7. BEGINNERS’ LECTURES
Some students have a significant backlog with respect to Accounting when

compared to other students. These include students who, for example, did not
have Accounting at a matric level, or who were exposed to a lower standard of
Accounting at matric level etc. An extra lecture is presented for the benefit of
these students in the form of an additional class during which extra questions will
be completed.
The additional class will be presented in both Afrikaans and English and is deemed
compulsory in the first semester for students who did not have Accounting as a
subject at school, and will be deemed compulsory in the second semester for
students who obtain a June progress mark of less than 50%. All other students are,
however, allowed to attend these classes.
The following periods (appearing on the main timetable) will be used for this
purpose:
Day Period Time Venue:

Monday Schumann Annex
6 13:00 – 13:50
(Afrikaans) 1027
Tuesday
6 13:00 – 13:50 Jan Mouton 3010
(English)
The beginners’ lectures will only commence in the 3rd week of lectures on
Tuesday, 28 February 2023.
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2.8. TIMETABLE CHANGES AND CLASS-FREE DAYS
Below are the details of the class timetable swaps for 2023, as published on the
University Almanac:
Friday, 14 April – follows a Monday timetable.

Friday, 29 September – follows a Monday timetable.
It is the School of Accountancy’s policy, with respect to undergraduate subjects, to

offer no classes on a day falling between a weekend and a public holiday (‘class-free
days’). The backlog in work caused by such class-free days will be cleared
throughout the remainder of the year’s lectures.
As Tuesday, 21 March and Thursday, 27 April are public holidays, Monday, 20 March
and Friday 28 April will be class-free days.
3. RESOURCES
3.1. PRESCRIBED TEXTBOOK
The prescribed material will be made available on SUNLearn. No additional textbook

is required.
3.2. CALCULATORS
Only quiet, electronic, battery-driven calculators that are not programmable may be
used during tests and assessments. The calculators must be cordless and without
any printing devices. We recommend that the Hewlett Packard 10BII calculator be
used.
4. LEARNING METHODOLOGY
4.1. METHOD OF INSTRUCTION
The Financial Accounting 188/179 module’s mode of delivery will be as follows:

Main lectures: Face-to-face teaching.
Beginners’ lectures: Face-to-face teaching.
Tutorials: Face-to-face teaching.
Principles of adult learning, with an emphasis on blended learning, will be applied.
Methods of instruction include theoretical inputs, class discussions, workshops,
practical exercises, practical projects and case studies. You are invited to participate
interactively in this module and ask questions in class whenever anything is unclear.
4.2. PARTICIPATION IN MODULE ACTIVITIES
Stellenbosch University is a contact university that is currently providing teaching via

face-to-face contact time complemented by an online learning management system
(SUNLearn). To ensure that you master the learning outcomes of this module, you
are expected to keep up to date with the online learning activities and actively
participate in both the online and face- to-face components of the module. Class
attendance is therefore compulsory.
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4.3. TUTORIAL CLASSES
Tutorial classes will be made available to students throughout the year. Tutorials are
deemed compulsory in the first semester for students who did not have
Accounting as a subject at school and will be deemed compulsory in the second
semester for students who obtain a June progress mark of less than 50%. Students
meeting the latter criteria will be informed as such. Students will be required to
complete a question during each tutorial class. Assistance will be made available in
both Afrikaans and English during each tutorial class.
Students have not been allocated to designated tutorial classes. Students will
accordingly have to attend whichever one of the following periods their schedules
allow.
Day Period Time Building Room

Thursday 2 09:00 – 09:50 Jan Mouton 3010
The tutorial classes will only commence in the 3rd week of lectures on
Thursday, 2 March 2023.
4.4. SUNLEARN
SUNLearn is an integral part of this module. It should be consulted regularly for

resources, communication (including marks) and learning activities.
4.5. CONSULTATION TIMES AND THE USE OF THE SUNLEARN DISCUSSION

FORUM
Please refer to section 2.4 of this Module Framework for information in this regard.
Consultations may be held upon request by a student. You are expected to make
an appointment in advance with a lecturer.
The Discussion Forum function on SUNLearn 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 one another’s questions. Peer-to-
peer learning and individual student engagement are crucial in an online learning
environment. For this reason, posts should not be addressed to the lecturers. It is
not necessary to start and end posts with formal greetings such as would be used
in a formal medium. Should your query consist of multiple questions, please
number said questions clearly. Questions posted on the Discussion Forum will be
answered using the language in which it was raised.
All queries not relating to the course content may be emailed to the lecturers.
Please use the Financial Accounting shared email address: finacc188@sun.ac.za.
For content-related queries of a more complex nature, you are welcome to make
an appointment for a consultation with the relevant lecturer.
E-mails sent to lecturers and queries raised on the Discussion Forum will be
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answered during office hours and within a reasonable time, taking cognisance of
the lecturers’ other responsibilities.
Please take note that the SUNLearn Discussion Forum is a public platform.
4.6. COPYRIGHT
Stellenbosch University holds the copyright to all material in this module. Material
which is made available through SUNLearn may be subject to certain licensing
conditions. You may only use the material for your own private study and research
at the University and not for any other purpose. Further reproduction or distribution
of such material is prohibited. Contravention of these rules will result in disciplinary
action and may result in legal action. Students may not video-record or voice-
record a lecturer (using any electronic device) during class or a consultation.
5. FLEXIBLE ASSESSMENT FOR YEAR MODULES
Flexible assessment, in line with the Undergraduate Assessment Regulation of the

Faculty of Economic and Management Sciences, is followed in this module. Please
watch the student information video regarding the EMS Undergraduate
Assessment Regulation on your module’s SUNLearn page and read the regulation
on the faculty’swebpage (www.sun.ac.za/ems under the “current students” tab).
This approach to assessment places the responsibility for learning in the student’s
hands. Make use of all available assessment opportunities and ensure you
understand how assessment in the module works.
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5.1. ASSESSMENT OPPORTUNITIES

Assessment 1 Semester 1 (A1S1)
Written 100 mark, 3 hour assessment
27 March 2023
20%
30 May 2023
20%
18 September 2023
20%
Further Assessment Formative (FAF)
SUNLearn quizzes
30 October 2023
40%
22 November 2023
40%
(Refer to the section on A3S2 for additional information on
weightings)
Please note: 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 A3S2 the examination office will make the necessary
arrangements where possible. Visit the Examinations Office in Admin A during
the course of the last two class weeks of the semester.
 For A1S1 and A1S2, the department/school will make the necessary
arrangements where feasible in accordance with the arrangements usually
made by the examination office for A2S1, A2S2 and A3S2. If you want to request
special arrangements, contact your lecturer at least two weeks before each
assessment opportunity.
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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.
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 you wrote have written 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), the weight of
the relevant assessment will be reduced to zero in the mark calculation formula
(however wsum will never be less than 1).
Your FM for the module is the highest of FM1 or FM2.
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5.2. 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.
5.3. ACCESS TO ASSESSMENT 3 IN SEMESTER 2 (A3S2)
Note that it is not necessary to submit medical certificates or any other documents
for missed assessment opportunities.
You have access to A3S2 if either of the following applies:
 If you completed all the main assessment opportunities other than A3S2 (A1S1,
A2S1, A1S2 and A2S2) but have not obtained a FM of 50 or more, you have access
to A3S2 in order to improve your FM to 50.
 You missed one or two main assessment opportunities (A1S1, A2S1, A1S2, A2S2)
for whatever reason. In this case, a FM of 50 or more can still be obtained if you
make use of A3S2.
 If you missed three or more main assessment opportunities (A1S1, A2S1, A1S2,
A2S2) you cannot obtain a valid FM and therefore you fail the module
However, you still have access to A3S2 in order to allow you the opportunity to
obtain a FM that could adhere to prerequisites or other requirements.
No further assessment opportunities will take place after A3S2.
Information regarding the Financial Accounting 188 Summer School will be
made available during the second semester on SUNLearn.
 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.
5.4. HANDOUT OF TESTS AND APPEAL PROCEDURE
The scripts to main assessments will be handed back to students as soon as

possible after the marking and marks administration have been completed. The
results for tests (A1S1,A2S1 and A1S2) should be available within 4 weeks from the
completion of the test(s).
The scripts for A1S1, A2S1 and A1S2 will be distributed at handout sessions.
Students must present their student cards to collect their scripts. If a student is
unable to collect his/her own script at a handout session, s(he) may appoint a
fellow student as a proxy to collect his/her script. The student must email the
message “I hereby authorize [name/student number] to collect my
[A1S1/A2S1/A1S2] script for [module(s)] on my behalf” from their university email
account to their appointed proxy. The proxy must print out the email and bring it
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to the handout session.

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 rules
set out in theYearbook (Calendar).
In accordance with the Yearbook (Calendar), no applications for re-evaluation
(remark) of A2S2 or A3S2 scripts may be submitted.
5.5. INTERPRETATION OF RESULTS ON THE OFFICIAL UNIVERSITY SYSTEM

(MY.SUN)
Important: You must check your A1S1, A2S1, A1S2, A2S2 and FAS marks on
SUNLearn.
After A2S2 you may see the following information on the official university system
(MySun) when checking for your marks:
 An FM≥50 and a comment of “pass” or “pass with distinction”.
 An FM≤45 and a comment of “further assessment allowed”. This can mean one
of the following:
o You completed all main assessment opportunities and failed after A2S2. You
have access to A3S2 as an opportunity to pass the module with a maximum
FMof 50.
o You missed one or two main assessment opportunities and have access to
A3S2 as an opportunity to obtain a FM of 50 or above.
o You missed too many main assessment opportunities and it is not possible to
obtain a valid FM anymore. Even though you cannot pass the module you
may complete A3S2 in order to allow you the opportunity to adhere to any
prerequisites or other requirements.
 No final mark and a comment of “further assessment allowed.” This can mean
oneof the following:
o You missed one or two main assessment opportunities but completed
enough main assessment opportunities and obtained an FM≥50. You have
access to A3S2and may choose to use it or not. If you do not make use of
A3S2, your FM afterA2S2 will be uploaded.
o You did not complete enough main assessment opportunities to obtain a
valid FM, but nevertheless obtained an FM≥50. In this case you have to
complete A3S2 to obtain a valid FM to pass the module.
o You are involved in a Central Disciplinary Committee case and the verdict is
pending.
o You missed too many main assessment opportunities and it is not possible to
obtain a valid FM anymore. Even though you cannot pass the module you
may complete A3S2 in order to allow you the opportunity to adhere to any
prerequisites or other requirements.
After A3S2 you may see the following information on the official university system
(MySun) when checking for your marks:
 An FM≥50 and comment of “pass” or “pass with distinction”.
 An FM≤45 and comment of “fail”.
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 An FM≤45 and comment of “insufficient assess” (insufficient assessment

opportunities completed). This means that you did not complete enough main
assessment opportunities to obtain a valid FM.
 No mark and a comment of “insufficient assess.” This means that you did not
complete any assessment opportunities.
6. PRESENTATION OF ANSWERS IN TESTS AND EXAMS
 No answer will be marked if a student does not write out amounts in full
during tests or exams, e.g., 200’ instead of 200 000. All amounts must be
written in full to receive any marks for a given answer. This also applies to any
amounts used in a calculation.
 Abbreviations must be avoided in your answers. In discussion questions you
may use recognized abbreviations (for example etc.). In both discussion and
journal questions, you may use a key to define your own abbreviations. No
abbreviations are allowed in statements.
 In calculations, abbreviations for words are allowed as long as the marker
can follow your work. No key is needed for abbreviations in calculations (like
the analysis).
 Showing your calculations are crucial. Students lose a lot of marks if the
marker can’t see how amounts are calculated. Please make use of cross-
referencing to reference your final answer to calculations. Your final answer
is marked; we do not mark calculations (including analysis) that is not used
in your answer.
 Answers and calculations done in pencil may not be marked.
 If you want to change your answer, you must draw a single line over it. The
use of tippex is discouraged, as such parts won’t be available for remark. If,
after scratching out the answer you realize that the answer is correct, you
can write at that part that the line must be ignored and that the answer is
correct and must be marked.
 If you provide two answers and not one of them have been crossed out with
a single line, only the first answer will be marked.
 In journal questions you must clearly show whether you want to debit or
credit the account (by writing next to it or by drawing columns). You do not
have to write journals in date order, unless the question specifically requires
it.
 From time to time negative marking may be applied to test core principles.
Negative marking normally takes place where the student already received
marks, but the answer is not 100% correct.
 Comparative figures are required in statements, unless specifically excluded.
 Headings (to journals and statements) are required, unless specifically
excluded.
 Students may only answer assessments in indelible black or blue ink only.
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7. DISCIPLINE AND COMMUNICATION

Professional communication skills are an important characteristic of any
accountant and businessperson in general. In the light of this the School of
Accountancy requires professional communication by students at all times.
Students who communicate with staff of the School in an unprofessional way
(verbally, by email or on SUNLearn) 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.
Students are expected to act mature and responsible at all times with respect to
class attendance and the completion of work projects. This will include the
following:
 Punctuality – all classes start promptly on the hour, and students must
ensure that they are seated and ready to begin class before that time.
 Discipline – students are expected to be quiet during lectures. Students are
only allowed to speak when participating in class discussion. If you wish to
speak to other students during the lesson and this chatter disturbs students
around you, you run the risk of being asked to leave the lecture hall. It is
advised to avoid this scenario, as it can be embarrassing to the parties
involved.
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 SUNLearn assessments,
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.
Lecturers will only respond to emails during working hours.
Proper use of Discussion Forum in SUNLearn
A SUNLearn module exists for this programme. A subdivision of this module is a
Discussion Forum and Announcements section. The Announcements section
functions like an electronic notice board and is a space where important messages
are placed for all students registered for the programme, as well as the lecturer(s)
involved. As such, all students registered for the programme,as well as all lecturers
involved in the programme can see the messages that appear on the
Announcements section (you will receive an email every time a new topic is posted
on the Announcements section).
The Discussion forum may for example be used for:
 General discussions on subject related issues between students and lecturers;
 Discussion of study materials with lecturers or fellow students;
 Group discussions;
 To follow the development of a specific topic (threading);
 To ask general or specific subject related questions. (Remember that all
questions are open for all users to see and may be answered by lecturers
or fellow students);
 To answer fellow students’ questions; and
 To place messages of general interest to students.
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The layout of the Discussion Forum is very similar to that of an email message. The
most important difference is that messages placed on the Discussion Forum
can be read by all fellow students and the lecturer(s) involved, whereas email
messages can only be read by the person(s) they are addressed to.
The Discussion Forum must be used only in a professional manner at all times.
Assess thecontent and tone of the message similarly to how you would assess that
of a notification that you would want to place on a notice board on campus (for
which you would need the Student Representative Council stamp). Discussions,
questions and comments that do not satisfy the above mentioned criterion should
preferably be resolved personally or by emailing the lecturer(s) or fellow student(s)
involved. No personal messages to or regarding any student, lecturer or any other
person may be placed on the Discussion Forum, as they would not satisfy the
abovementioned criterion.
In the light of this the School of Accountancy reserves the right to:
 Remove any improper messages posted by students on the Discussion
Forum.
 Refuse the use of the Discussion Forum to students who post improper
messages.
 Take disciplinary steps against these students.
 In extreme cases, deny access to the Discussion Forum for a specific
module orprogramme.
8. LECTURING STRATEGY
The course outline has set out approximately 8 hours of lecture- and self-study
time per week. The importance of class attendance and regular self-study cannot
be emphasized enough. Students are encouraged to ask as many questions as
needed during lectures. If one of these questions requires a longer than usual
explanation, the lecturer will appoint a time after the lecture to answer the question
in full.
The course content is divided into various divisions. The general strategy is to
cover all the theoretical work of each sub-division first and afterwards focusing on
related questions. (The true value of self-study should not be underestimated, as
this is extremely important to your progress.)
9. CLASS REPRESENTATIVES
A system of class representatives is used as communication channel between
students and the School. At the beginning of the year, students elect one class
representative to represent the class group.
The School appoints an independent lecturer that is not involved in the education
of the 188 students at all, who will regularly contact the class representatives. In
this case, Mrs. Remerta Basson (VDS 3067, remerta@sun.ac.za) has been
identified as the independent lecturer for Financial Accounting 188.
It is the responsibility of the class representatives to communicate matters relating
tothe subject either to your lecturer or the independent lecturer on behalf of the
group.
17
10. STUDY METHOD GUIDELINES

It is important to note that Accounting is not “parrot” learning work. The emphasis
is on your ability and technique to understand and interpret calculations with the
accounting standards as basis to guide you. These abilities and techniques can
only be mastered by frequent practice over a long time period, thus, to do well
in this subject takes every day work.
The winning recipe for studying accounting is set out below:
 Always attend lectures, to receive the information first-hand and to stay up
todate.
 Come prepared to each lecture.
 Do the questions that will be discussed in the lecture beforehand, without
looking at the prescribed answer, to be able to identify the problem areas
as soon as they become apparent.
 Try to resolve any problems immediately, either on your own or with the
help of the lecturer. Do not let the problems roll-over and accumulate until
the testdate. By that time, it will be too late to thoroughly solve problems.
 Make sure that you do not fall behind the work programme. It is almost
impossible to catch up effectively.
 Do not delay going to a lecturer for help.
Plan the necessary time that will be spent on each question by multiplying the
amount of marks allocated to each question by 1.8 minutes. If the allocated time
per questionhas lapsed during the test, move on to the next question.
 Read the “You are required to” part of the question first, before reading the
question itself.
 Read the given information thoroughly before starting with the question.
Identify important facts given and ignore the facts that are not important for
answering the question.
 Plan the presentation of the question before you start writing.
- work systematically and neatly.
- clearly indicate your calculations for marking purposes.
- cross-references between answers and calculations must be
accurate and complete.
- remember that marks will only be given for the written information
that is understandable.
 Take a final overview of the answer to make sure you provided all
information needed.
 Start each question on a new page and clearly number each question.
 Please note that all tests and exams must be written in pen.
18
i. APPENDIX
Financial Accounting 179
The information below is only applicable to students enrolled in Financial Accounting

179 BCom Management Science EDP for 2023.
In addition to the classes and tutorials as mentioned in the Financial Accounting 188
Module Framework above (which Financial Accounting 179 students are also required
to attend as per their main timetable), Financial Accounting 179 students will be
required to attend the following lectures:
Attendance of all 179 lectures and ILP’s is compulsory. Students who have any
(lecture or test) timetable clashes must report it, in writing, to the head of the subject
in order for alternative arrangements to be made.
1. 179 additional lectures:

The following periods (which appear on the main timetable) will be used for this
purpose. These lectures will only be held in the form of face-to-face sessions.
Lecturer Semester 1 (English): Ms. Tess Lubbe

Lecturer Semester 1 (Afrikaans): Mr. Christoff Botha
Tuesday 3 10:00 – 10:50 CGW 107
(English) Schumann
Tuesday 3 10:00 – 10:50 VDS 1003
(Afrikaans) (Entrance 6)
Lecturer Semester 2 (English): Mr. Ben Viljoen
Lecturer Semester 2 (Afrikaans): Ms. Waldette Engelbrecht
Tuesday 3 10:00 – 10:50 CGW 107
(English) Schumann
Tuesday 3 10:00 – 10:50 VDS 1003
(Afrikaans) (Entrance 6)
The EDP additional lectures will commence in the 1st week of lectures on
Tuesday, 14 February 2023.
Students are required to complete a question during the class with the assistance of
the lecturer.
Attendance of all 179 lectures and ILP’s is compulsory. Students who have any
(lecture or test) timetable clashes must report it, in writing, to the head of the subject
in order for alternative arrangements to be made.
19
2. EDP ILP additional tutorial:

The following period (which does not appear on the main timetable) will be used
for this purpose. This tutorial will only be held in the form of a face-to-face session.

Thursday 6 13:00 –13:50 Jan Mouton 3010
The EDP ILP tutorials will only commence in the 3rd week of lectures on
Thursday, 2 March 2023.
Students will be required to complete a question during each class. Assistance will
be available in both Afrikaans and English throughout the course of each class.
20

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Financial Accounting 188 | 2023

Financial Accounting 188/179

8. Lecturing strategy .......................................................................................................17

This module framework contains important information regarding the contents,

1.2. MODULE OUTCOMES

1.3. LANGUAGE OF INSTRUCTION

Financial Accounting 188 is presented according to the language option as

 There are separate lectures in Afrikaans and English.

 Learning opportunities, such as group work, assignments and tutorials

 Students are supported in Afrikaans and English during a combination of

1.4. ACADEMIC AND CAREER ADVICE

Name Office E-mail address

2.2. MODULE CONVENOR

Name Office E-mail address

2.3. LECTURER & ADDITIONAL INFORMATION

Name Office E-mail address

Physical address of the School of Accountancy: Van der Sterr Building

2.4. CONSULTATION HOURS

At registration, you will automatically be placed into a designated group. This

GROUP 1.1(A) Students that require lectures in Afrikaans.

2.6. LECTURE TIMES

GROUP 1.1(A) Semester 1: Mr Christoff Botha

GROUP 1.2(E) Ms Nina Ferreira

GROUP 1.3(E) Ms Sarah Conroy

GROUP 2.1(A) Mrs Waldette Engelbrecht

GROUP 2.2(E) Mr Ben Viljoen

GROUP 2.3(E) Mrs Tess Lubbe

GROUP 2.4(E) Ms Sarah Fouche

2.7. BEGINNERS’ LECTURES

Some students have a significant backlog with respect to Accounting when

Day Period Time Venue:

2.8. TIMETABLE CHANGES AND CLASS-FREE DAYS

Friday, 14 April – follows a Monday timetable.

It is the School of Accountancy’s policy, with respect to undergraduate subjects, to

The prescribed material will be made available on SUNLearn. No additional textbook

The Financial Accounting 188/179 module’s mode of delivery will be as follows:

4.2. PARTICIPATION IN MODULE ACTIVITIES

Stellenbosch University is a contact university that is currently providing teaching via

4.3. TUTORIAL CLASSES

Day Period Time Building Room

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

4.5. CONSULTATION TIMES AND THE USE OF THE SUNLEARN DISCUSSION

5. FLEXIBLE ASSESSMENT FOR YEAR MODULES

Flexible assessment, in line with the Undergraduate Assessment Regulation of the

5.1. ASSESSMENT OPPORTUNITIES

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

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

MTD (mark to date) before A2S2:

FM1 after A2S2:

FM2 after A3:

Your FM for the module is the highest of FM1 or FM2.

5.2. PASS REQUIREMENTS

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

• Complete at least one of A2S2 or A3;

• Complete at least three main assessment opportunities.

5.3. ACCESS TO ASSESSMENT 3 IN SEMESTER 2 (A3S2)

5.4. HANDOUT OF TESTS AND APPEAL PROCEDURE

The scripts to main assessments will be handed back to students as soon as

to the handout session.

5.5. INTERPRETATION OF RESULTS ON THE OFFICIAL UNIVERSITY SYSTEM

 An FM≤45 and comment of “insufficient assess” (insufficient assessment

6. PRESENTATION OF ANSWERS IN TESTS AND EXAMS

7. DISCIPLINE AND COMMUNICATION

10. STUDY METHOD GUIDELINES