College of Business and Economics

School of Accounting
Department of Accountancy

Learning Guide
Advanced Diploma in Accountancy
(ADIA01)
Bridging Programme in Accountancy
(S34PCQ)
Semester 2 2023

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1. INTRODUCTION

The teaching model that will be followed for the students on the course will be that of a blended learning
model. The blended learning model is a new concept for you. However, it is very much attainable as long
as you stay calm, are dedicated to the learning process and work with the information timeously in an
effective manner.

At this level, you are reminded that YOU will need to take extra responsibility for your learning. On a
blended learning model, contact classes will be limited and will only take place every Tuesday and
Thursday. Videos will be used for specific topics and principles only, to ensure minimal use of data. We
will use podcasts as an alternative to explain a lecture, and provide slides for the topics we are covering
for each subject. This teaching and learning model will also require you to have good time-management
skills, the ability to self-regulate and will require you to reflect on your progress and learning goals on a
daily basis. Learning is a process that needs you to act consistently to improve it.

The on-campus lectures will be used to explain technical concepts, develop soft skills, and to work
through questions and assessments. This is also the perfect opportunity to meet your lecturers and ask
any questions you may have. More information on the lecture times can be seen below.
 Teaching and learning process

You are already familiar with the teaching and learning process from the conventional teaching and learning
methods. We have included an updated teaching and learning process to assist you on your on-line teaching
and learning journey.

STEP 7
Do question bank questions. Please START HERE (STEP 1)
ensure that you do the question as if
you are writing an assessment. Get your Take time to read the pre-reading that is
attempt marked by a peer or by doing a available on BlackBoard
self-reflection on your attempt. Time allocated: 20 mins
Complete
Read the pre-
Time allocated: 60 mins question bank
reading on
questions under
BlackBoard
exam conditions
STEP 6
Do a practical question
(based on exam or test STEP 2
Complete Watch videos
papers in the past paper practical question and/or listen to Go through the lecture content
pack). Please ensure that you under exam podcast of
conditions lecture content provided, which include, but are
do the question as if you are not limited to: slides, videos,
writing an assessment. podcasts and class questions.
Time allocated: 60 mins Time allocated: 120 mins

Attend the
classes and Study additional
content STEP 3
STEP 5 Complete
objective test Reflect on what you Study additional content not covered
Evaluate your understanding of for unit have learned by in the video/podcasts by referring to
the topic by attending classes, making personal
your modules or your prescribed
interacting with your lecturers summary
textbook.
and completing a brief test
based on basic principles if Time allocated: 120 mins
applicable.
STEP 4
Time allocated: 60 mins
Make your own personal summary of content
covered and link the summary with learning
outcomes and exam possibilities.

Time Allocated: 60 minues

 1.1 INTRODUCTION TO LECTURERS AND COORDINATOR

The subjects for the Advanced Diploma and Bridging Programme in Accountancy are as follows:

Year modules:
 Accounting
 Taxation
 Auditing (Same module as Governance and Control for B Com third year)

First semester only: Second semester only:

 Financial Numeracy  Business Ethics and Citizenship

COORDINATOR

Programme Coordinator Belinda Schutte

Office D-Ring 617

Telephone 011 559 2794

E mail address belindas@uj.ac.za

Consulting hours Mondays and Tuesdays: 09:00 – 10:20

LECTURERS

ADIA001 & S3PACQ1 – ACCOUNTING

Lecturer Lecturer Lecturer Assistant Lecturer

Lecturer Mr. Garth Barnes Ms. Boniswa Mr. Alatha Ndlebe Ms. Natasha Singo
Madikizela

Office D-Ring 638 D-Ring 631 D-Ring 630 C-Ring 718

Telephone 011 559 3975 011 559 4735 011 559 4143 011 559 2702

E mail address garthb@uj.ac.za bmadikizela@uj.ac.za alathan@uj.ac.za nsingo@uj.ac.za

 ADIA002 & S3PACQ3 – TAXATION

Lecturer Assistant lecturer

Lecturer Carl Anschutz Sinazo Bulana-Xaba

Office C Ring 721 C Ring 717

Telephone 011-559-3902 N/A

E mail address cdanschutz@uj.ac.za sbulana@uj.ac.za

ADIA003 & S3PACQ2 – AUDITING

Lecturer Lecturer Assistant lecturer

Lecturer Dr Rozanne Smith Belinda Schutte Faheem Dawood

Office D Ring 625 D Ring 617 D Ring 602

Telephone 011-559-4529 011-559-2794 011-559-3967

E mail address rozannes@uj.ac.za belindas@uj.ac.za faheemad@uj.ac.za

ADIA004 & S3PACQ4 – Financial Numeracy

Lecturer

Lecturer Wihann Van Reenen

E mail address wihannv@uj.ac.za

ADIA005 & S3PACQ5 – BUSINESS ETHICS AND CITIZENSHIP

Lecturer Lecturer

Lecturer Dr David Scholtz Damon Mackett

Office B Ring 702 B Ring 702

Telephone 011-559-4555 011-559-4555

E mail address davidianscholtz@gmail.com 201431353@student.uj.ac.za

2. MODULE AND PROGRAMME INFORMATION

Our approach is a blended teaching model for the second semester as communicated by the Department
as well as the Management of the University. Against this backdrop, we incorporate our learning
philosophy of critical thinking, problem solving and stimulating student ability to learn key concepts at a
deep level. As such, the content on the Advanced Diploma in Accountancy and the Bridging Programme
in Accountancy will be made available to students in the form of on-line lessons/videos, as well as
through on-campus lectures which will take place every Tuesday and Thursday. All prescribed textbook
information is available on Blackboard on each subject’s page.

All modules will be assessed through continuous evaluation, which is based on a mix between formative
(developmental assessment) and summative assessments.

Further information relating to assessments is given under 3.2 Assessments below.

Assessment Criteria:

Year modules (Accounting, Auditing and Taxation):

 The mark that a student must obtain as a year mark to get entry into the final assessment
opportunity is 40%; and
 The final mark for the module will be calculated by using the “The Best mark x Highest percentage
rule”, thus the year mark and exam mark will contribute the highest off 40:60 towards the final
mark. For example if your year mark is the highest it will contribute 60% to your final mark and
your exam mark will contribute 40% to the final mark and vice versa.

Semester modules (Financial Numeracy and Business Ethics and Citizenship):

 The mark that a student must obtain as a semester mark to get entry into the final assessment
opportunity is 40%; and
 The final mark for the module will be calculated by using the “The Best mark x Highest percentage
rule”, thus the year mark and exam mark will contribute the highest off 40:60 towards the final
mark. For example if your year mark is the highest it will contribute 60% to your final mark and
your exam mark will contribute 40% to the final mark and vice versa.

Supplementary Assessment Criteria:

Year modules (Accounting, Auditing and Taxation):

 Students with a final mark of 40% - 49% will qualify for a supplementary assessment opportunity;
 The final mark for the module will be calculated by using the “The Best mark x Highest percentage
rule”, thus the year mark and exam mark will contribute the highest off 40:60 towards the final
mark. For example if your year mark is the highest it will contribute 60% to your final mark and
your exam mark will contribute 40% to the final mark and vice versa; and
 The final mark for the supplementary assessment will be capped at 50%.

Semester modules (Financial Numeracy and Business Ethics and Citizenship):

  Students with a final mark of 40% - 49% will qualify for a supplementary assessment opportunity;
 The final mark for the module will be calculated by using the “The Best mark x Highest percentage
rule”, thus the year mark and exam mark will contribute the highest off 40:60 towards the final
mark. For example if your year mark is the highest it will contribute 60% to your final mark and
your exam mark will contribute 40% to the final mark and vice versa; and
 The final mark for the supplementary assessment will be capped at 50%.

3. ADMINISTRATIVE AND ORGANISATIONAL INFORMATION

3.1 Timetable for the second semester

Your timetable has been designed to facilitate a blended approach to your teaching and learning process.
A work program detailing your sections, units, chapters, etc. will be uploaded under your respective
modules individually.

However, to provide you with some guidance, the following timetable has been prepared for you for the
second semester. We recommend using the following timetable in order to ensure that you do not fall
behind with the workload and to allow for a smooth transition and exciting on-line learning experience.

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

17/07/2023 18/07/2023 19/07/2023 20/07/2023 21/07/2023 22/07/2023 23/07/2023
No lectures
– due to
#TAG The Revision Day Revision Day
Debate Campus day -
Continues Acc
Online release
of module
content for
next week (All
modules)
#TAG The Debate Continues
24/07/2023 25/07/2023 26/07/2023 27/07/2023 28/07/2023 29/07/2023 30/07/2023
Campus day –
Campus day Acc &
Revision Day Revision Day
– Auditing Business
and Tax Ethics
Online release
of module
content for
next week (All
modules
31/07/2023 01/08/2023 02/08/2023 03/08/2023 04/082023 05/08/2023 06/08/2023
Campus day –
Campus day Acc &
Revision Day Revision Day
– Auditing Business
and Tax Ethics
Online release
of module
content for
next week (All
modules)
 #TAG Challenge 3 and 4 releases
07/08/2023 08/08/2023 09/08/2023 10/08/2023 11/082023 12/08/2023 13/08/2023
Campus day –
Campus day Acc &
Revision Day Revision Day
– Auditing Business
and Tax Public Holiday Ethics
14/08/2023 15/08/2023 16/08/2023 17/08/2023 18/082023 19/08/2023 20/08/2023
Business
Auditing Ethics Revision Day Revision Day
assessment 4 No lectures assessment 1
21/08/2023 22/08/2023 23/08/2023 24/08/2023 25/082023 26/08/2023 27/08/2023
Campus day –
Acc &
Revision Day Revision Day
Tax Acc assessment Business
assessment 1 No lectures 4 Ethics
Online release
of module
content for
next week (All Auditing sick
modules) assessment 4
28/08/2023 29/08/2023 30/08/2023 31/08/2023 01/09/2023 02/09/2023 03/09/2023
Campus day –
Campus day Acc &
Recess starts
– Auditing Business
and Tax Ethics
Business Tax Sick
Ethics Sick assessment Acc Sick
assessment 1 1 assessment 4
#TAG
Challenge 3
due Acc &
Auditing
Mid-semester Recess 2 – 10 September 2023
11/09/2023 12/09/2023 13/09/2023 14/09/2023 15/09/2023 16/09/2023 17/09/2023
Campus day –
Campus day Acc &
Revision Day Revision Day
– Auditing Business
and Tax Ethics
Online release
of module
#TAG #TAG content for
Challenge 4 Challenge 3 next week (All
due Auditing due Tax modules
18/09/2023 19/09/2023 20/09/2023 21/09/2023 22/09/2023 23/09/2023 24/09/2023
Campus day –
Campus day Acc &
Revision Day Revision Day
– Auditing Business
and Tax Ethics
Online release
of module
content for
next week (All
modules
25/09/2023 26/09/2023 27/09/2023 28/09/2023 29/09/2023 30/09/2023 01/10/2023
Campus day
– Auditing Campus day – Revision Day Revision Day
UJ Holiday and Tax Acc &
 Business
Ethics
#TAG
Challenge 4
due Acc
02/10/2023 03/10/2023 04/10/2023 05/10/2023 06/10/2023 07/10/2023 08/10/2023
Business
Tax Auditing Ethics Revision Day Revision Day
assessment 2 No lectures assessment 5 No lectures assessment 2
09/10/2023 10/10/2023 11/10/2023 12/10/2023 13/10/2023 14/10/2023 15/10/2023

Campus day –
Campus day
Acc Acc &
– Auditing Revision Day Revision Day
assessment 4 Business
and Tax
Ethics

Online release
#TAG of module
Challenge 4 content for
due Tax next week (All
modules
Business
Auditing sick
Ethics sick
assessment 5
assessment 2
16/10/2023 17/10/2023 18/10/2023 19/10/2023 20/10/2023 21/10/2023 22/10/2023
Campus day –
Campus day Acc &
Block Week Block Week
– Auditing Business
and Tax Ethics
Tax Sick Acc Sick
assessment 2 assessment 5
23/10/2023 24/10/2023 25/10/2023 26/10/2023 27/10/2023 28/10/2023 29/10/2023
Tax Final
Block Week Block Week Block Week assessment
30/10/2023 31/10/2023 01/11/2023 02/11/2023 03/11/2023 04/11/2023 05/11/2023
Auditing Final Acc Final
assessment assessment
06/11/2023 07/11/2023 08/11/2023 09/11/2023 10/11/2023 12/11/2023 13/11/2023
Business
Ethics Final
Assessment
Supplementary/Sick assessments 27 November – 1 December 2023
Summer recess 2 December 2023
Special supplementary assessments 15 – 19 January 2024

3.2 Assessments

Assessments

All assessments will be on campus. The venues and times will be shared well in advance by the relevant
lecturers.
Please note that VALID sick notes have to be submitted for a sick assessment. Each sick note will be
confirmed with the relevant doctor.

Sick Assessment application process:

In order to be considered for the writing of a replacement (sick) assessment due to the original
assessment being missed is set out below:

 Complete Section 1 of the Application for Replacement Assessment Opportunity form with all
your personal details (Refer to Annexure A for the application form);
 If you were ill or hospitalized, the medical practioner must complete Section 2 and a valid sick
note must be attached to the application;
 In the case of a death in the family the following documentation is required:
o Death certificate
o Proof of family connection
 In the event of the attendance of a funeral:
o Funeral programme;
o Contact details of funeral parlour to confirm funeral proceedings; and
o Letter from family to confirm attendance of funeral stating name and identify number.
 For religious or traditional reasons:
o Letter from a registered traditional healer or religious leader detailing the student name,
date and reason.
 All supporting documentation must be verifiable.
 The application form together with supporting documentation must be submitted in hard copy
to Ms Faith Ximba in C738 within seven (7) calendar days from date of assessment.
 Submitting times Mon-Thursday 9:00am-12:00pm Friday 9:00am-10:30am
 Failure to submit a sick test application will result in a student being ineligible to write the
replacement assessment.
 Failure to submit valid supporting documentation may result in the application being turned
down.
 Should any documentation found to be falsified or amended with intent to defraud through the
verification processes, the lecturer reserves the right to institute proceedings with judicial
services.

Please take note of the following from the Assessment Policy of UJ:

Applications for exceptions may only be considered under the following circumstances with the
appropriate supporting documentation:
(a) Serious medical condition or extended illness period;
(b) Death in the family or extended family;
(c) Exceptional circumstances beyond the control of the student (fire, flood, accident, etc.).

The Dean, in consultation with the relevant Head of Department, may consider this request if the
appropriate supporting documents are provided and the circumstances warrant the request for an
exception.

All applications and submitted documents will be audited; and if found fraudulent, the student will be
sent for disciplinary action and may be expelled.
Assessment timetable:

Module Assessment 1 Assessment 2 Assessment 3 Assessment 4 Assessment 5 Final

Assessment
Auditing 17-Mar-23 5-May-23 14-Jun-23 15-Aug-23 4-Oct-23 30-Oct-23

Auditing Sick 24-Mar-23 12-May-23 TBC 25-Aug-23 12-Oct-23 TBC

Accounting 10-Mar-23 10-May-23 5-Jun-23 23-Aug-23 9-Oct-23 2-Nov-23
Accounting
27-Mar-23 17-May-23 TBC 30-Aug-23 18-Oct-23 TBC
Sick
Tax 13-Mar-23 8-May-23 17-Jun-23 21-Aug-23 2-Oct-23 27-Oct-23

Tax 3A Sick 22-Mar-23 15-May-23 TBC 29-Aug-23 16-Oct-23 TBC

Financial 15-Mar-23 3-May-23 7-Jun-23
Numeracy
Financial
Numeracy 23-Mar-23 11-May-23 TBC
Sick
Business 18-Aug-23 6-Oct-23 9-Nov-23
Ethics and
Citizenship
Business 28-Aug-23 13-Oct-23 TBC
Ethics and
Citizenship
Sick

3.3 Marking of assessments and remarks

All scripts will be marked on the assessment answer sheet. The turnaround time for the releasing of
marks will be communicated by each lecturer and is generally 14 working days from the time of
submission. Each lecturer will also communicate how the marking will be done, and how students will
get feedback on their assessments.

3.4 Blackboard access and use

All modules, slides, question banks and pre-reading will be available on Blackboard as always.
Please refer to each module’s learning guide for the year for more specific guidelines on what will
be expected of you on each day.

3.5 Suggested weekly study program

A suggested weekly study program will be uploaded on blackboard. This will give students an indication of
all the tasks that need to be completed each week for every module.
 Module Day of week Time of lecture Venue
Auditing Tuesday 11:20 – 12:55 B Les 100
Taxation Tuesday 13:50 – 15:25 A Les G01
Business Ethics and Citizenship Thursday 08:00 – 09:35 B Les 100
Accounting Thursday 13:00 -14:35 B Les 103

3.6 Composition/calculation of final mark for year modules

Assessment opportunity Weighting

Assessment 1 15%
Assessment 2 15%
Sick assessment 1 and 2
Assessment 3 17%
Assessment 4 15%
Assessment 5 18%
Sick assessment 4 and 5
Project/objective tests (First and Second semester – 15%
Challenges 1 – 4)
Class attendance 5%
Final Assessment 100%
* Auditing will allocate 10% towards #TAG and 5% towards online objective tests.

Composition/calculation of final mark for semester modules

Financial Numeracy & Business Ethics and Citizenship

Assessment opportunity Weighting

Semester 1 Mathematics:
Assessment 1 47%
Assessment 2 48%
Class attendance 5%
Sick assessment 1 and 2
Final Assessment 100%
Semester 2 Business Ethics and Citizenship:
Assessment 1 25%
Assessment 2 25%
Class attendance 5%
Tutorials 5%
Online quizzes 20%
Case studies 20%
Sick assessment 1 and 2
 Final Assessment 100%

3.7 Access to the last summative assessment opportunity

 The mark that a student must obtain as a year/semester mark to get entry into the final
assessment opportunity is 40%.

3.8 #TAG Challenges

The #TAG project will be launched via Blackboard. Please ensure that you watch the video in order to
understand this project. This project is shared between the three-year modules, Accounting, Taxation
and Auditing.

Please see below the #TAG release and due dates for semester 2:

Assignment Release date Auditing due date Accounting due Taxation due date
date
Presentations 8 May 2023 17 – 19 July 2023 Not applicable Not applicable
Challenge 28 August 2023 28 August 2023 13 September 2023
31 July 2023
three (Group) (Individual) (Individual)
26
11 September 2023 11 October 2023
Challenge four 31 July 2023 September 2023
(Individual) (Individual)
(Individual)

3.9 Consultation with lecturers

Please note that every subject lecturer will share their consultation hours on Blackboard, including the
manner in which the consultation will be done. You are also welcome to email your respective module
lecturers should you need clarity on any of the aspects during your course as well as on the information
provided above.

3.10 Career advisor information

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

 Planning of subjects B Com Accounting degrees;

 Advice with regards to the following possible Honours degrees:
o Honours in Taxation
o Honours in Internal Auditing
o CA Honours / PGDAS
o Financial Management / PGDA Fin
 Advice with regards to the BCTA programme
 Advice pertaining to credits to students from other universities/degrees (Only for modules offered
in the Department of Accountancy)
The career advisors will be available on the following days:

Day of week
Lecturer Telephone No E-mail address
available

Monday Reinette van Gaalen 011 559 4431 rvangaalen@uj.ac.za

Tuesday Marelize Malan 011 559 2868 mmalan@uj.ac.za

Wednesday Marianne Wassermann 011 559 3413 mariannew@uj.ac.za

Thursday Jurie Wessels 011 559 4756 juriew@uj.ac.za

Friday Siphamandla Makhaya 011 559 3451 smakhaya@uj.ac.za

3.11 Honours entry requirements:

Department of Accountancy offers two post-graduate programmes at UJ that provides for students who
studies on the B Com Accounting degree:

 Honours in Taxation;
 Honours in Internal Auditing.

A limited number (maximum 120 students) are admitted to the two HONS programmes in total.

Admission requirements for Honours in Taxation or Honours in Internal Auditing

 In order to be admitted to Honours in 2023, a student should complete B Com Accounting in 2022,
passed all FOUR final year modules in 2022 with a sub-minimum of 60% per module and obtained
an average of 60% for Accounting, Taxation and Governance modules in 2022.
 The average mark obtained is NOT rounded. A student with a 59.75% average will not be admitted
to Honours.
 A sub-minimum (final mark) of 60% is required per module.
 Results obtained in supplementary assessment opportunities will NOT be considered for admission
to Honours (i.e., students writing a supplementary assessment opportunity will not be admitted to
Honours). Replacement/sick assessment results will be taken into account (i.e., students writing
the replacement/sick assessment in December 2021 can be admitted to Honours).
 Admission is also conditional on space availability.

3.12 Department of Accountancy: Student code of ethics

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

The fundamental principles

A student of the Department is required to comply with the following fundamental principles:

Integrity
The quality of having a sense of honesty, truthfulness and consistency in regard to the motivations for your
behaviour towards fellow students, lecturers and other staff members of the Department.

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

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

Responsibility and Accountability

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

Fairness
Students acknowledge and respect the rights of other students, the lecturers and other staff members of
the Department.
 3.13 Annexure A: Replacement (Sick) Assessment Application Form

DEPARTMENT OF ACCOUTANCY
APPLICATION FOR REPLACEMENT ASSESSMENT OPPORTUNITY(S)
SECTION 1 TO BE COMPLETED BY THE STUDENT
NAME AND SURNAME
TITLE
STUDENT NUMBER
EMAIL ADDRESS
CELLULAR NUMBER
ADDRESS DURING
STUDIES POSTAL CODE
MODULES REPLACEMENT MODULE MODULE CODE DATE OF TEST
ASSESSMENTS ARE BEING
APPLIED FOR MODULE MODULE CODE DATE OF TEST

NAME OF LECTURER(S)
REASON FOR APPLICATION

DATE OF APPLICATION
SIGNATURE OF STUDENT

SECTION 2 TO BE COMPLETED BY A MEDICAL PRACTITIONER

TITLE, INITIALS AND SURNAME:
REGISTERED
PRACTICE/PROFESSIONAL
COUNCIL NUMBER:
CONTACT NUMBER:
I HEREBY CONFIRM: that I examined the abovementioned patient on
(date)
And that the following diagnosis was made:
FURTHERMORE (PLEASE MARK I am convinced that the patient is/was
THE APPROPRIATE BLOCK not able to write test(s)/exam(s) on the
WITH AN X) following date(s) (date)
I cannot, with certainty, say that the
patient is/was not able to write
test(s)/exam(s) on the following date(s) (date)
YOU ARE KINDLY
REQUESTED TO PLACE AN
OFFICIAL STAMP OF YOUR
MEDICAL PRACTICE ON THE
FORM OR TO ATTACH A
LETTERHEAD OF THE
MEDICAL PRACTICE WITH
YOUR SIGNATURE THEREON.
SIGNATURE OF MEDICAL
PROFESSIONAL
DATE

THE FINAL DECISION AS TO WHETHER THE STUDENT IS/WAS ABLE TO WRITE A

TEST/EXAMINATION RESTS WITH THE DEPARTMENT