use TRS 5 3a SHUTS AVE ns oRest Toon ne) pear Student requested, a statentnt 35 attoched ‘yours faseneunty Je 9 Noches registrar UNISA lem, 5199-730-2 92-02-03 student number: vote:UNISA lie student sunber: $399-782-@ ate: 2023-02-03 unas is to corcify thet ‘THADISTLE OUR revious sane / watden rane = $¢ appiicanle + ATKENGY sdentity Number :9710050158282 dare oF Biren :2992-16-05 passed the universiay qvarinations 19 £08 undornentsoned study units for which creesx MAS asseg canted in partial completion oF Ee novanced diploma sn accounting Sesences nop entt levels 7 Milam creaats required: 322 vans wowrn CODE «MME OF STUDY UNE gr LEVEL CREDETS sean yon Fecaren—Seneral Fananeia? Seger 6 yn zoig 1 facared _ Duetesetive Fnancie) Reporte 32 7 OR 2e18 WN Guxa7e2 Taxation of Individuals SL 7 2 ere ey Eacay0a Specific Financia} Neereste 65 7 2 7e oT racgvoa Group Fananclal REECE 55 7 BR iis CE acarel —Appdscataon of Manegtaens ge ‘eehoigques sa 7 2B wens Ae gavel Towation of bustnest 6iiiEtT n 7 oR aers nay Tirana Substantive Procesures 34 Te an Audit 3 7; RB zon OL edrae,__agpuacation of Panache) Meets ‘Feanmiques 6 7 Toeot credits accumulated: 208 najor subject(s) nis qualification is aot completed ours Fouthfully oft registrar orice ofS over, uctgnook age. een UNE 0003 South ANG? setae #2712 9 at Fase 227 12829 58 auaraat 87 eon 9628UNISA lan Student munber: $199-759-8 ate: 3021-02-05 Purpose statement of modules passed This is to certify that the purpose statenent of the modules offered comprises the following: urs702 ~ Substantive Procedures and Finelising on Audit vite noguie i Snended for trainee auditors or related fields for exanple people who are interested sn qualifying 95 Tris TAU sceountanes and auaitors to, develop the necesrary competencies. he purpose of this qodle Ss Lo presse See create and skills in the performance of substantive procedures and the Finalésation of an odie which sears iat cine concepts, statutory requirenents, guidelines and auditing standards. Students credited with &hss_ canes te scrccating concepts reloted £9 the gathering of sudit evidence and finalising on sudit, are able te wees chei= Knoslegge of the role, duties and responsibilities of the external auditor, as wells Seply Se Brody aoe st Otanderds on auditing in the stetutery audit oF an ondinary company trading in goods and services Fac37e1 - General Financial Reporting Te equip students with the necessary competencies for the preparation and presentation of financial statesentt To eauie EatGhe caguireneres oF Internationel Financial Reporting Standards and to gain knowledge and understandiog. Of Secondary te eSevait in this secounting field, as vell as the ability to apply this knowledge to the following fubject the theordes edevaTel framecors; accounting itens which affect the statenant of profit or loss and other comprehensive mater ee cenctetunent of fanancial position; the accounting treatment and disclosure of income taxes, including income oat ser rcvanes changes dn accounting policies; estinates and errors; events after the reporting periods deferred OH opeingent Teabilitaes and concingent assets; fir value seasurenents; including the tox anplicarsont of the precoding topics fac3702 ~ Distinctive Financial Reporting. ye eauip students with the nacessary competencies for the preparstion and presentation of, financial. stategents sate utenS ctguicenancs of Internationel Financial Reporting Standards ane to gain knouledge and ynderstanding of according to Che Cegnt an ehis accounting field, as well a8 the ability to apply this knowledge to the following ae ener acsahg prasensation, recognétion hd measurenest of fanancial snetrumente; the accounting Noessses® ate subdect setters ne caerarge cransactions; property, plant and equipment; investaent properties: intangible ssses4, Tis deere oe receee (eneTudang cau generating Units); non-current assets held for sale and discontinuing operestons devaieatot of oases AieStsonafor tne preceding topics. 1 is recomended that » student efther register concurrently for the FAC27OL module or have already pessed St FACS7e3 ~ Specific Financial Reporting To equip students with the aacessary competencies for the orepsretion and presentation of financial. ststenens we a essere aquirenenes of Toternational Financial Reporting Standards and to grin krowedge and wnderstending oF according to Me oeant an thes accounting Field, e: well a5 the ability te apply this knovledge to the following Mifseeroattees the accounting trestmest and disclosure of Financial instruments; Leases; borrowing costs) relates subject onuters roves beneriese ineauding the tax implications of the preceding topics. 1% ss recomended that e student Eithen ragiseer concurcently Far the FAC370 nodule or have already passee It. Lnvarety of Smt Abe ‘Tae Prt Siac. Mactan Rage Ci PO Box 392 UNSA 0003 Telephone: #27 42429 311 Facile, #27 12429 4EB UNISA lesa. ‘eugene number: 5199-780-2 bate: 2021-02-03 e370 - Group Financial Reporting 2708 Hap suocents wich the necessary congneencies for the PCPA and presentation of financio) statements To sani Studere:caqoirenents. of smeernational Fanenclsy Mer Far ae seg co gain knowledge apd unaerstanding of aecoraing © Se dnt in eis accoureing £4026, 25 Wel) 26 ON oe eae cpply tnss knowledge to the follocing Fe ene eroes ane, consolicatson procedures, rensres TO toe * apacttion and presentation of group Finances] sugect master PS opunmas, conbunetsens, consolidation 28S" Oe acatse Son gates Snragroup transactions, osse5 ot Sesto one eiaontal groups, verescod grouns, | ChaGES, fe ScaUlSe IGT ere accounting srestaent, and SEsClanare of see Rn En Bere ae ee eS ay nips eyesore. 1 is recommended that & stodent aesachaten, Joins oetgrerely for the FACS7@E mocute om have retey passed it nacsvea ~ application of Managenent accounting Technidues Tree csp vuudenes wich specific competencies im decssfor-A0K08 10) contro) enabling them with the abilsty 76 evaluate, To avin tudes rapur anagenemtacecunting techescues © SL. Set erated wrowledge. the nodule is designed <© select and apply wersSebutattion of these comeatencies throu Soe SereS engagement. in relevant Nanagenest faciLicace stds, 2 Fgnefsone of the Faeles on understeneieg oor OF ore cetnethods and techniques relevant to Accounting SOniS® Gpeerstanaing of how to spply SiC) KOWtSOEs 0% oane EuSar content. students, learn ow Safonmation she field ard ar orgshg gaol. ond inprove DUSLNES EONS Te ay “labor includes the following mas fe eveluases ug behavioural aspects oF costs, 20Wmnced Sono ree sees tansy integrated pleaning and Pudgetint: fo Movers, gorformance ronagenent io Jecemt/alisws Eo one, 2 ste hectston maxing in var‘ous scenarios: Sane er fer incernal and external purposes; severced OFPHCSE of sensitivity enaiysis acgron - application of Financial Managenent Techniques are jooshe is praartly intended for concicater who are Sgesces 3 quatitying as chartered accountants (SAICH) oF This moule 4 fnconts (cla). Te will enable stalenes fo Coe coat Aeescary cometencies required by these, morsgennt cs fegszonol pees. stugencs who cuccensfali4 SCTI0¢ ne eee ete will be equipped to: Evaluate financial ea ore eee gna. Ldentety business in diffscaltys darerme Te Gptinal capital structure; Appraise eFanancial infoneereoriviess, oregewine working capise) a #/yseers wolicies and optimise levels of cash and Apply information Long, doneerm smvestaane Uppiy vaste techniques to manage enrasore to ForeAeh Brcnenge transactions sere leay (epreadsheee programmes) where suitable, axa7es ~ Taxation of Business Activities sre yim of this nodule 4 to erovide students szudying CETGs accounting degree with an integrated knowledge cf tne The Bin of ees oF the Treone Tox and Yolue,#dded Tae Rete, Oo esate this module, students should 68 2b¢ £0 relevant Sections ot ton and averaged tox 149bs1zty oF refund OF mpletion Entities An terns oF the requirenents Of REM ittane professionad bocses. raxg70t « Taxation of Eodividuals accounting degree with 9 well-rounded and systenatic nee and othen relevent sections fn verns of the to ostviduals_ OF CGerermine ene total income tex, éerations Sax ond estate duty Liability vee pin of this module 4s to provide students stuaying Tore Tee 225 OF the eelevont sections of the Tncome Ta £600 pguiniseeatson of Estates woeladey Chon sqplicobie 2 individuals, On completion oF et Modis, studerts should be able £0, Fequirerente of relevent oF For individuals, nay ot Sout Frege yest Mecdeneuk. Rage Cy o 75 Box 392 UNISA 0003 Sout Ae suone: #27 12.429 311 Fosiie. +27 12.429 8156 Ceancat 180707 eon 2