2022 English Module Framework 188 179

Financial Accounting 188 | 2022
School of Accountancy
Financial Accounting 188

(26883-188)
Module Outline
2022
Last updated: 9 February 2022
Stellenbosch University (SU) is closely monitoring development surrounding the

coronavirus disease outbreak (COVID19). Therefore, note that any SU COVID19
protocols may at any stage require significant changes to the arrangements set out in
this document. Although every effort has been made to ensure that the information
in this document is correct, some changes may need to be made during the semester
due to changing circumstances. Any changes will be clearly on SUNLearn, and the
most recent version of this document will be available on the module’s SUNLearn page.
Contents
1. Introduction .................................................................................................................. 4
1.1. The purpose of the module framework ...................................................................... 4
1.2. Module outcomes..................................................................................................... 4
1.3. Language of instruction ............................................................................................ 4
2. Adminstration ............................................................................................................... 4
2.1. Divisional head ........................................................................................................ 4
2.2. Module convenors .................................................................................................... 4
2.3. Lecturer & other information .................................................................................... 5
2.4. Consultation hours ................................................................................................... 5
2.5. Groups .................................................................................................................... 5
2.6. Lecture times .......................................................................................................... 6
2.7. Beginners lectures ................................................................................................... 8
2.8. Timetable changes and class-free days ..................................................................... 8
3. Resources ..................................................................................................................... 9
3.1. Prescribed textbook ................................................................................................. 9
3.2. Calculators .............................................................................................................. 9
4. Learning methodology ................................................................................................... 9
4.1. Method of instruction ............................................................................................... 9
4.2. Participation in module activities ..............................................................................10
4.3. Tutorial classes .......................................................................................................10
4.4. Sunlearn ................................................................................................................10
4.5. Consultation times and the use of the sunlearn discussion forum ...............................10
4.6. Copyright ...............................................................................................................11
5. Flexible assessment for year modules ............................................................................12
5.1. Assessment opportunities ........................................................................................12
5.2. Pass requirements ..................................................................................................14
5.3. Access to assessment 3 in semester 2 (a3s2) ...........................................................14
5.4. Handout of tests and appeal procedure ....................................................................14
5.5. Interpretation of results on the official university system (my.sun).............................15
6. Presentation of answers in tests and exams ...................................................................16
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7. Discipline and communication .......................................................................................17

8. Lecturing strategy ........................................................................................................18
9. Class representatives ....................................................................................................19
10. Study method guidelines...............................................................................................19
i. Appendix .....................................................................................................................21
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1. INTRODUCTION
1.1. THE PURPOSE OF THE MODULE FRAMEWORK
This module framework contains important information regarding the contents,

assessment and administration of the module. The module framework is a document
that is regarded as an agreement between a 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
• Perform basic accounting entries
• 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).
2. ADMINSTRATION
2.1. DIVISIONAL HEAD
Name E-mail address

George Nel gfn@sun.ac.za
2.2. MODULE CONVENORS
Name Office Semester

Sher-Lee Arendse-Fourie VDS 3102 1
Waldette Engelbrecht VDS 2083 2
All admin related enquiries to finacc188@sun.ac.za
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2.3. LECTURER & OTHER INFORMATION
Name Office E-mail address

Sher-Lee Arendse-Fourie VDS 3102 sher@sun.ac.za
Waldette Engelbrecht VDS 2083 wdupreez@sun.ac.za
Juan Ontong VDS 3107 ontongj@sun.ac.za
Orlando van Schalkwyk VDS 3106 ovschalk@sun.ac.za
Tess Lubbe VDS 3082 tdewaal@sun.ac.za
Britney Fouche VDS 2064 foucheb@sun.ac.za
Nicola Sloane VDS 2064 sloanen@sun.ac.za
Physical address of the School: Van der Sterr Building, Bosman Street, Stellenbosch,
7600
2.4. CONSULTATION HOURS
Your lecturers are available for consultation via MS Teams. Please contact your lecturer
via the e-mail address provided in section 2.3 above to arrange 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 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 the following days and times during 2022:
GROUP 1.1(A) Ms. Britney Fouche
Day Period Time Venue
Monday 3 10:00 – 10:50
Tuesday 1 08:00 – 08:50
Wednesday 7 14:00 – 14:50 Refer to SunLearn
Friday 4 11:00 – 11:50
GROUP 1.2(E) Ms. Sher-Lee Arendse-Fourie

Monday 3 10:00 – 10:50
Tuesday 1 08:00 – 08:50
Friday 4 11:00 – 11:50
GROUP 1.3(E) Ms. Nicola Sloane

Monday 3 10:00 – 10:50
Tuesday 1 08:00 – 08:50
Friday 4 11:00 – 11:50
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GROUP 2.1(A) Ms. Waldette Engelbrecht

Monday 5 12:00 – 12:50
Tuesday 5 12:00 – 12:50
Friday 2 09:00 – 09:50
GROUP 2.2(E) Ms. Tess Lubbe

Monday 5 12:00 – 12:50
Tuesday 5 12:00 – 12:50
Friday 2 09:00 – 09:50
GROUP 2.3(E) Mr. Orlando van Schalkwyk (Semester 1)

/ Mr. Juan Ontong (Semester 2)
Monday 5 12:00 – 12:50
Tuesday 5 12:00 – 12:50
Friday 2 09:00 – 09:50
Please check SUNLearn for further guidelines regarding the mode of lectures (face-to-
face or online).
The attendance of all synchronous activities is compulsory.
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2.7 BEGINNERS LECTURES
Some students have a significant backlog with Accounting when compared to other
students. These include students that for example did not have Accounting at matric
level, or the standard of the Accounting at matric level was inadequate, etc. An
extra lecture is presented for these students in the form of an additional class where
extra questions will be discussed with students.
The additional class is presented in both Afrikaans and English and is compulsory in
the first semester for the students who did not have Accounting at school, and then
in the second semester for students who obtain a June progress mark of less than
50%.All students are however allowed to attend these classes.
The following period (which appears on the main timetable) will be used for this
purpose:
Day Period Time Venue: N/A Fully online
Monday (Afrikaans) 6 13:00 – 13:50 Refer to SunLearn
Tuesday (English) 6 13:00 – 13:50
The beginners lectures will only start in the 3rd week of lectures, Tuesday
1 March 2022.
2.8 TIMETABLE CHANGES AND CLASS-FREE DAYS
Below are the details of the class timetable swops for 2022, as published on the University
Almanac:
Friday, 25 March – follow a Monday timetable

Thursday, 14 April – follow a Friday timetable
Tuesday, 19 April – follow a Monday timetable
It is the policy, only with regard to undergraduate subjects that are offered by the School of
Accountancy, that no classes will take place on a day that is the only day between a public holiday
and a weekend day; that is, a Mondays and Fridays. The backlog in work caused by the exemption
of classes will be dealt with in the course of the academic year.
As Tuesday, 9 August is a public holiday, Monday, 8 August will be a class free day.
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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 exams. The calculators must be cordless without any printing
devices. We recommend the Hewlett Packard 10BII.
4. LEARNING METHODOLOGY
4.1. METHOD OF INSTRUCTION
Under the Covid regulations the University is following a differentiated approach in which
there will be amixture of face-to-face tuition, online and hybrid learning components.
This mode of instruction is called ARTLA (Augmented Remote Teaching, Learning and
Assessment).This module’s mode of delivery will be as follows:
Main lectures: Synchronous (real-time) streaming with limited number of students in the
venue as per booking system, asynchronous provision of learning material.
Beginners lectures: Synchronous (real-time) streaming with no students in the venue,
asynchronous provision of learning material.
Tutorials: Limited number of students in the venue as per booking system. (No live
streaming).
Principles of adult learning, with an emphasis on blended learning, will be applied.
Methods of instruction include theoretical inputs, class discussions, practical exercises,
etc. You are invited to participate interactively in this module and ask questions in class
whenever anything is unclear.
Students are required to be on campus to attend face-to-face or make use of computer

user areas or wi-fi enabled zones. The lectures for this module are designed as
synchronous learning opportunities and the expectation is that students must attend and
actively participate during the scheduled lecture time, either in the venue or via
streaming, which is the pedagogical approach applied for this module in order to
maximize student participation and engagement during class time.
Lecturers are not required to record streamed sessions. Even if streamed sessions are
recorded, lecturers are under no obligation to make recordings available to students.
Changing circumstances such as load shedding will be taken into consideration when
applicable.
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4.2. PARTICIPATION IN MODULE ACTIVITIES
Stellenbosch University is a contact university that is currently providing teaching via

face-to-face contact and an online platform (SUNLearn). To ensure that you still 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. Using a booking system, for the main lectures, students
would select a specific day in the week to attend class in the venue. These selections
would be provided on SUNLearn. Students that are not in the class during a lecture, are
required to participate online. Class attendance, whether in class or online, are
compulsory.
4.3. TUTORIAL CLASSES
During the year tutorial classes will be made available for students. Tutorials are
compulsory in the first semester for students who had no accounting at school/failed
Accounting in school, after which, on grounds of their June progress marks, the School
will identify students that do not meet the pass rate requirements. Such students will
be informed and for these specific students the attendance of tutorial classes is
com pulsory. Other students that are not required to attend the classes but still wish
to do so are welcome. Students are required to complete a question during the class.
During the class, assistance willbe available in both Afrikaans and English.
Students are not allocated to specific tutorial classes. Classes will be presented during
4 periods on a Thursday. Students are encouraged to attend the period which best fits
their timetable.
Periods are as follows, of which one must be attended:
Day Period Time Building Room
Thursday 2 09:00 – 09:50 Jan Mouton 3010
The tutorial classes will only start in the 3rd week of lectures, Thursday
3 March 2022.
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
Each lecturer’s consultation hours are made available in the “lecturer & other
information” section of this module framework.
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In view of the current health risk posedby face-to-face appointments, some meetings
with lecturers will be done via Microsoft Teams. You are expected to make an
appointment with your lecturer in advance.
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 each other’s questions. Peer learning and
individual student engagement are incredibly important in an online learning
environment. For this reason, posts should not be addressed to the lecturers. It is not
necessary to start and sign-off the posts with formal greetings as you would an email.
If your query consists of multiple questions, please number your questions. Questions
posted on the Discussion Forum will be answered in the language in which it was
raised.
All queries not relating to the course content can be emailed to the lecturer. Please use
the Financial Accounting shared email finacc188@sun.ac.za.
If a query about course content is of such a nature that it is difficult to ask and / or
answer by means of the Discussion Forum, you are welcome to make an appointment
with the lecturer directly or use the Financial Accounting shared email
finacc188@sun.ac.za.
E-mails to lecturers and queries on the Discussion Forum will be answered during
office hours within a reasonable time, taking lecturers’ other responsibilities into
account.
Please 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. Printed material is also only made
available for class discussion, private study and research purposes. 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 in consultation.
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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’s
webpage (www.sun.ac.za/ems under the “current students” tab). This approach to
assessment puts the responsibility of learning in the student’s hands.Make use of all
available assessment opportunities and ensure you understand how assessment in the
module works.
5.1. ASSESSMENT OPPORTUNITIES

Assessment 1 Semester 1 (A1S1)
Written 100 mark, 3 hour assessment
24 March 2022
20%
Written 100 mark, 3 hours assessment
25 May 2022
20%
12 September 2022
20%
Further Assessment Formative (FAF)
SUNLearn quizzes
7 November 2022
40%
30 November 2022
40%
(Refer to the section on A3S2 for additional information on weightings)
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Please note: It is your responsibility to request special arrangements for main

assessment opportunities that have been scheduled on religious holidays. The
following apply:
• For A2S2 and A3S2 the examination office will make the necessary arrangements
where possible. Visit the Examinations Office in Admin A in the course of the last
two class weeks of the semester.
• For A1S1, A2S1 and A1S2 the department/school will make the necessary
arrangements if it is feasible in accordance with the arrangements usually made by
the examination office for A2S2 and A3S2. If you want to request special
arrangements, contact your lecturer at least two weeks before each assessment
opportunity.
The calculation of your final mark (FM) is based on a weighted formula. The formulas
used to calculate the FM after A2S2 and A3S2 are as follows:
When calculating a FM using the formulas, please note the following:

• The total weight is the sum of the weights of all the assessment opportunities that
you have completed (minimum 100). Even if you missed assessment opportunities,
the total weight will be at least 100.
• For all missed assessment opportunities, a zero mark is awarded.
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5.2. PASS REQUIREMENTS
Firstly, a FM of at least 50 is required to pass the module. The formulas for the
calculation of the FM are set out above. Secondly, at least three main assessment
opportunities MUST be completed to achieve a valid FM in a year module. In other
words, you must complete at least three of the following: A1S1, A2S1, A1S2, A2S2
and A3S2. If you do not obtain a valid FM you fail the module. Please note that we do
not only use the three main assessments to calculate the FM.
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.
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 is completed. The results for tests (A1S1,
A2S1 and A1S2) should be available within 4 weeks from the completion of the test.
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 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 the
Yearbook (Calendar).
In accordance with the Yearbook (Calendar), no applications for re-evaluation
(remark) of A2S2 or A3S2 scripts may be submitted.
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5.5. INTERPRETATION OF RESULTS ON THE OFFICIAL UNIVERSITY SYSTEM

(MY.SUN)
Important: You must check your A1S1, A2S1, A1S2, A2S2 and FAS marks onSUNLearn.
After A2S2 you may see the following information on the official university system
(MySun) when checking for your marks:
• A FM≥50 and a comment of “pass” or “pass with distinction”.
• A 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 FM
of 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 one
of the following:
o You missed one or two main assessment opportunities but completed enough
main assessment opportunities and obtained a FM≥50. You have access to A3S2
and may choose to use it or not. If you do not make use of A3S2, your FM after
A2S2 will be uploaded.
o You did not complete enough main assessment opportunities to obtain a valid
FM, but nevertheless obtained a 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:
• A FM≥50 and comment of “pass” or “pass with distinction”.
• A FM≤45 and comment of “fail”.
• A FM≤45 and comment of “insufficient assess” (insufficient assessmentopportunities
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.
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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.
17
The layout of the Discussion Forum is very similar to that of an email message. The
mostimportant 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
the content 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 abovementioned 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
or programme.
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.)
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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, Mr. George Nel (3072 Van der Sterr Building, gfn@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 to
the subject either to your lecturer or the independent lecturer on behalf of the group.
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 to
date.
• 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 test
date. 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 question
has 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.
19
- 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.
20
i. APPENDIX
Financial Accounting 179
The below information is only applicable to students enrolled in Financial Accounting 179 BCom
Management Science EDP in 2022.
In addition to the classes and tutorials mentioned in the Financial Accounting 188 Module
Framework above (of which Financial Accounting 179 students also attend as per their main
timetable) the following two classes are also required to be attended:
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 lecture:

The following period (which appears on the main timetable) will be used for this
purpose. The below period will only be held as a face to face class.
Lecturer Sem ester 1: M s. Tess Lubbe
Tuesday (English) 3 10:00 – 10:50 CGWSchumann 107
Lecturer Sem ester 1: M s. W aldette Engelbrecht
Tuesday (Afrikaans) 3 10:00 – 10:50 VdSterr (Entrance6) 1003
The EDP additional lectures will commence in the 1st week of lectures, Tuesday
15 February 2022. The above period is for Semester 1 only. The period for
Semester 2 is to be confirmed (TBC). The Semester 2 lecturer for English and
Afrikaans will be Mr. Juan Ontong.
Students are required to complete a question during the class with the assistance of
the lecturer.
2. EDP ILP additional tutorial:
The following period (which does not appear on the main timetable) will be used for
this purpose. The below period will only be held as a face-to-face class.
Thursday 7 14:00 –14:50 Jan Mouton 3010
The E D P I L P tutorial classes will only start in the 3rd week of lectures,
Thursday 3 March 2022.
Students are required to complete a question during the class. During the class,
assistance will be available in both Afrikaans and English.
21

2022 English Module Framework 188 179

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Financial Accounting 188 | 2022

Financial Accounting 188

Stellenbosch University (SU) is closely monitoring development surrounding the

7. Discipline and communication .......................................................................................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 indicated

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

Name E-mail address

2.2. MODULE CONVENORS

Name Office Semester

2.3. LECTURER & OTHER INFORMATION

Name Office E-mail address

2.4. CONSULTATION HOURS

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

2.6 LECTURE TIMES

Friday 4 11:00 – 11:50

GROUP 1.2(E) Ms. Sher-Lee Arendse-Fourie

Friday 4 11:00 – 11:50

GROUP 1.3(E) Ms. Nicola Sloane

Friday 4 11:00 – 11:50

GROUP 2.1(A) Ms. Waldette Engelbrecht

Friday 2 09:00 – 09:50

GROUP 2.2(E) Ms. Tess Lubbe

Friday 2 09:00 – 09:50

GROUP 2.3(E) Mr. Orlando van Schalkwyk (Semester 1)

Friday 2 09:00 – 09:50

2.7 BEGINNERS LECTURES

2.8 TIMETABLE CHANGES AND CLASS-FREE DAYS

Friday, 25 March – follow a Monday timetable

Students are required to be on campus to attend face-to-face or make use of computer

4.2. PARTICIPATION IN MODULE ACTIVITIES

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

4.3. TUTORIAL CLASSES

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

4.5. CONSULTATION TIMES AND THE USE OF THE SUNLEARN

5. FLEXIBLE ASSESSMENT FOR YEAR MODULES

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

5.1. ASSESSMENT OPPORTUNITIES

Please note: It is your responsibility to request special arrangements for main

When calculating a FM using the formulas, please note the following:

5.2. PASS REQUIREMENTS

5.4. HANDOUT OF TESTS AND APPEAL PROCEDURE

5.5. INTERPRETATION OF RESULTS ON THE OFFICIAL UNIVERSITY SYSTEM

6. PRESENTATION OF ANSWERS IN TESTS AND EXAMS

7. DISCIPLINE AND COMMUNICATION

Proper use of Discussion Forum in SUNLearn

10. STUDY METHOD GUIDELINES

1. 179 additional lecture:

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