Programme: BCom (Accounting Sciences)

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Code Faculty Department
07130044 Faculty of Economic and Management Sciences Department: Accounting
Credits Duration NQF level
Minimum duration of study: 3 years Total credits: 453 NQF level:  07

Programme information

This degree programme (that is only presented on a full-time basis) is the specialised bachelor's degree for candidates who are preparing for the relevant qualifying examinations of the South African Institute of Chartered Accountants (SAICA).The programme BCom (Accounting Sciences), together with (the full-time) Postgraduate Diploma in Accounting Sciences is accredited by SAICA as part of its education requirements for the chartered accountant qualification.

Admission requirements

Important information for all prospective students for 2025

The admission requirements below apply to all who apply for admission to the University of Pretoria with a National Senior Certificate (NSC) and Independent Examination Board (IEB) qualifications. Click here for this Faculty Brochure.

Minimum requirements

Achievement level

English Home Language or English First Additional Language

Mathematics

APS

NSC/IEB

NSC/IEB

5

6

34

Life Orientation is excluded when calculating the APS. 

Applicants currently in Grade 12 must apply with their final Grade 11 (or equivalent) results.

Applicants who have completed Grade 12 must apply with their final NSC or equivalent qualification results.

Please note that meeting the minimum academic requirements does not guarantee admission.

Successful candidates will be notified once admitted or conditionally admitted.

Unsuccessful candidates will be notified after 30 June.

Applicants should check their application status regularly on the UP Student Portal at click here.

Applicants with qualifications other than the abovementioned should refer to the International undergraduate prospectus 2025: Applicants with a school leaving certificate not issued by Umalusi (South Africa), available at click here.

International students: Click here.

Transferring students

A transferring student is a student who, at the time of applying at the University of Pretoria (UP) is/was a registered student at another tertiary institution. A transferring student will be considered for admission based on NSC or equivalent qualification and previous academic performance. Students who have been dismissed from other institutions due to poor academic performance will not be considered for admission to UP.

Closing dates: Same as above.

Returning students

A returning student is a student who, at the time of application for a degree programme is/was a registered student at UP, and wants to transfer to another degree at UP. A returning student will be considered for admission based on NSC or equivalent qualification and previous academic performance.

Note:

  • Students who have been excluded/dismissed from a faculty due to poor academic performance may be considered for admission to another programme at UP, as per faculty-specific requirements.
  • Only ONE transfer between UP faculties and TWO transfers within a faculty will be allowed.
  • Admission of returning students will always depend on the faculty concerned and the availability of space in the programmes for which they apply.

Closing date for applications from returning students

Unless capacity allows for an extension of the closing date, applications from returning students must be submitted before the end of August via your UP Student Centre.

Other programme-specific information

The specialisation modules on first to third year for the degree BCom (Accounting Sciences), may only be taken by students who are selected for this degree.
Note: If second-year modules clash with first-year module periods, students are advised not to register for those second-year modules as class attendance is compulsory.

Specialisation modules: BUS 300, FDM 300, GOA 300, RRP 300 and TXA 301.

Minimum credits: 155

Fundamental modules

Core modules

  • Module content:

    To use self-efficacy skills to influence themselves and to

    • set goals, acquire and monitor new knowledge, skills or experiences and
    • be able to apply interpersonal skills to function within a group setting.

    To use an informed understanding of their basic foundational knowledge and skills in an intra-, inter-, multi- and transdisciplinary simple familiar business context to

    • identify ethical and authentic business-related problems and
    • present adequate ethical solutions that are in the interest of specific stakeholders.
       

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  • Module content:

    This module deals with the core principles of economics. A distinction between macroeconomics and microeconomics is made. A discussion of the market system and circular flow of goods, services and money is followed by a section dealing with microeconomic principles, including demand and supply analysis, consumer behaviour and utility maximisation, production and the costs thereof, and the different market models and firm behaviour. Labour market institutions and issues, wage determination, as well as income inequality and poverty are also addressed. A section of money, banking, interest rates and monetary policy concludes the course.

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  • Module content:

    This module deals with the core principles of economics, especially macroeconomic measurement the private and public sectors of the South African economy receive attention, while basic macroeconomic relationships and the measurement of domestic output and national income are discussed. Aggregate demand and supply analysis stands core to this course which is also used to introduce students to the analysis of economic growth, unemployment and inflation. The microeconomics of government is addressed in a separate section, followed by a section on international economics, focusing on international trade, exchange rates and the balance of payments. The economics of developing countries and South Africa in the global economy conclude the course.

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  • Module content:

    To use an informed understanding of basic foundational knowledge of cost determination and forecasting principles in the context of a simple familiar business to

    • calculate costs of relevant items
    • prepare and present forecasts
    • identify costing, forecasting and ethical problems and
    • propose adequate ethical solutions based on sound principles that are in the interest of specific stakeholders.

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  • Module content:

    Introduction to information systems, information systems in organisations, hardware: input, processing, output, software: systems and application software, organisation of data and information, telecommunications and networks, the Internet and Intranet. Transaction processing systems, management information systems, decision support systems, information systems in business and society, systems analysis, systems design, implementation, maintenance and revision.

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  • Module content:

    Computer processing of accounting information.

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  • Module content:

    The entrepreneurial mind-set; managers and managing; values, attitudes, emotions, and culture: the manager as a person; ethics and social responsibility; decision making; leadership and responsible leadership; effective groups and teams; managing organizational structure and culture inclusive of the different functions of a generic organisation and how they interact (marketing; finance; operations; human resources and general management); contextualising Sustainable Development Goals (SDG) in each of the topics.

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  • Module content:

    To use an informed understanding of basic foundational knowledge of accounting information systems and appropriate reporting frameworks in the context of a simple familiar business to

    • prepare, present and interpret the external reports
    • identify reporting and ethical problems and
    • propose adequate ethical solutions that are in the interest of specific stakeholders.

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  • Module content:

    Inferential concepts. Experimental and observational data. Measures of association, uncertainty and goodness of fit. Sampling error and accuracy of estimation. Introduction to linear regression, reduction of variation due to regression. Conditional distributions of residuals.  Simulation based inference: conditional means and prediction intervals. Bivariate data visualisation. Supporting mathematical concepts. Statistical concepts are demonstrated and interpreted through practical coding and simulation within a data science framework.
    This module is also presented as a summer school for students who initially elected and passed STK 120 with a final mark of at least 60% and then decides to further their studies in statistics as well as for students who achieved a final mark of between 40% - 49% in STC 122 during semester 2.

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  • Module content:

    Descriptive statistics:
    Sampling and the collection of data; frequency distributions and graphical representations. Descriptive measures of location and dispersion.
    Probability and inference:
    Introductory probability theory and theoretical distributions. Sampling distributions. Estimation theory and hypothesis testing of sampling averages and proportions (one and two-sample cases). Supporting mathematical concepts. Statistical concepts are demonstrated and interpreted through practical coding and simulation within a data science framework.

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Minimum credits: 152

Fundamental modules

  • Module content:

    This module will provide students with an appropriate conceptual understanding of detailed foundational knowledge of the philosophy underpinning the moral issues influencing human agency in economic and political contexts such that students will

    • understand and identify moral problems and
    • engage in reasoned debate to propose appropriate ethical solutions that are in the interest of relevant stakeholders.

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Core modules

  • Module content:

    To use self-efficacy skills to

    • set goals, acquire and reflect on new knowledge, skills or experiences and
    • influence themselves and others in straightforward and unambiguous settings.

    To use an appropriate conceptual understanding of their detailed foundational knowledge and skills in an intra-, inter-, multi- and transdisciplinary familiar business context that is relevant to a company or basic group of companies to

    • identify and analyse ethical and authentic business-related problems and
    • present    appropriate    ethical    solutions    with    adequate justification that are in the interest of relevant stakeholders.

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  • Module content:

    To use an appropriate conceptual understanding of detailed foundational knowledge of financial decision-making principles in a familiar business context that is relevant to a company or basic group of companies to

    • calculate the impact or outcome of a financial decision
    • identify decision-making and ethical problems
    • propose appropriate ethical solutions with adequate justification

    that are in the interest of relevant stakeholders.

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  • Module content:

    To use an appropriate conceptual understanding of detailed foundational knowledge of business processes, governance and assurance principles as it is applied in a familiar business context of a company or basic group of companies to

    • identify ethics and assurance-related problems and
    • propose appropriate ethical solutions with adequate justification that are in the interest of relevant stakeholders.
       

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  • Module content:

    This module will provide an introduction to the management of organisational behavior. The focus of this module will be on the management of individual and team performance. Specific attention will be given to leadership and how leaders can improve the performance of individuals and teams through teamwork, mentoring, and the effective management of relationships and conflict. In addition, organisational culture and the relationship between employer and employee in managing the work environment, diversity and equality practices will be addressed.

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  • Module content:

    Foundation of databases and query languages which are relevant to the application of information systems within a business environment.

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  • Module content:

    SA legal system, relevant laws and regulations applicable to  the public and commercial sectors.

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  • Module content:

    To use an appropriate conceptual understanding of detailed foundational knowledge of accounting information systems and appropriate reporting frameworks in a familiar business context that is relevant to a company or basic group of companies to

    • prepare, present and interpret the external reports
    • identify reporting and ethical problems and
    • propose appropriate ethical solutions with adequate justification that are in the interest of relevant stakeholders.
       

    View more

  • Module content:

    To use an appropriate conceptual understanding of detailed foundational knowledge of the structure and legislative framework of the different types of taxes in South Africa in a familiar business context that is relevant to individuals, a company or basic group of companies to

    • interpret and apply the relevant tax laws and calculate the tax payable
    • fulfil the compliance obligations of different types of taxpayers
    • identify tax related and ethical problems and
    • propose appropriate ethical solutions with adequate justification that are in the interest of relevant stakeholders.

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  • Module content:

    Introductory machine learning concepts. Data base design and use. Data preparation and extraction. Statistical modelling using data base structures. Statistical concepts are demonstrated and interpreted through practical coding and simulation within a data science framework.

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Minimum credits: 146

Core modules

  • Module content:

    To use self-efficacy skills to

    • set goals, acquire and critically reflect on new knowledge, skills or experiences and
    • influence    themselves,    others    and    society    in straightforward and unambiguous settings.

    To use a comprehensive conceptual understanding of their in- depth foundational knowledge and skills in an intra-, inter-, multi- and transdisciplinary unfamiliar business context that is relevant to companies or complex group of companies to

    • identify and interpret ethical and authentic business- related problems and
    • propose innovative and creative ethical solutions with compelling justification that creates value for society.

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  • Module content:

    To use a comprehensive conceptual understanding of in-depth foundational knowledge of financial decision-making and strategy in an unfamiliar business context that is relevant to companies or complex group of companies to

    • evaluate a financial decision
    • develop and interpret strategy
    • identify decision-making, strategy and ethical problems
    • propose  optimal ethical solutions with compelling justification that creates value for society.

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  • Module content:

    To use a comprehensive conceptual understanding of in-depth foundational knowledge of business processes, governance and assurance principles as it is applied in an unfamiliar business context that is relevant to companies or complex group of companies to
    •    present a governance, risk and control assessment and plan
    •    perform an audit engagement
    •    identify ethics and assurance-related problems and
    •    propose optimal ethical solutions with compelling justification
    that creates value for society.

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  • Module content:

    Information systems in organisations.

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  • Module content:

    Creativity, innovation and identification of opportunities: the role of creativity; techniques to facilitate creativity; barriers to creativity; creative versus critical thinking within the broad business managerial context. Creative problem-solving and identification of opportunities: identification of opportunities; development of ideas; evaluation and prioritising of ideas, ideation and design thinking. Creativity and its role in design thinking towards facilitating business innovation. Design thinking techniques are applied with an emphasis on customer empathy. Business innovation is translated from the process of design thinking into incremental or disruptive new products, services and or processes. A clear understanding is created with regard to the following elements in business innovation: types and forms; technology waves; models; processes and sources. The management of innovation is also an integral part of the module.

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  • Module content:

    To use a comprehensive conceptual understanding of in-depth foundational knowledge of accounting information systems and appropriate reporting frameworks in an unfamiliar business context that is relevant to companies or complex group of companies to
    •    prepare, present and interpret the external reports
    •    identify ethical and reporting problems and
    •    propose optimal ethical solutions with compelling justification
    that creates value for society.

    View more

  • Module content:

    To use a comprehensive conceptual understanding of in-depth foundational knowledge of the structure and legislative framework of the different types of taxes in South Africa in an unfamiliar business context that is relevant to individuals, companies or complex group of companies to

    • interpret and apply the relevant tax laws and calculate the tax payable
    • fulfil the compliance obligations of different types of taxpayers
    • identify tax related and ethical problems, further information required or the need to obtain specialist advice and
    • propose optimal ethical solutions with compelling justification that creates value for society.

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General Academic Regulations and Student Rules
The General Academic Regulations (G Regulations) and General Student Rules apply to all faculties and registered students of the University, as well as all prospective students who have accepted an offer of a place at the University of Pretoria. On registering for a programme, the student bears the responsibility of ensuring that they familiarise themselves with the General Academic Regulations applicable to their registration, as well as the relevant faculty-specific and programme-specific regulations and information as stipulated in the relevant yearbook. Ignorance concerning these regulations will not be accepted as an excuse for any transgression, or basis for an exception to any of the aforementioned regulations. The G Regulations are updated annually and may be amended after the publication of this information.

Regulations, degree requirements and information
The faculty regulations, information on and requirements for the degrees published here are subject to change and may be amended after the publication of this information.

University of Pretoria Programme Qualification Mix (PQM) verification project
The higher education sector has undergone an extensive alignment to the Higher Education Qualification Sub-Framework (HEQSF) across all institutions in South Africa. In order to comply with the HEQSF, all institutions are legally required to participate in a national initiative led by regulatory bodies such as the Department of Higher Education and Training (DHET), the Council on Higher Education (CHE), and the South African Qualifications Authority (SAQA). The University of Pretoria is presently engaged in an ongoing effort to align its qualifications and programmes with the HEQSF criteria. Current and prospective students should take note that changes to UP qualification and programme names, may occur as a result of the HEQSF initiative. Students are advised to contact their faculties if they have any questions.

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