BCOMM PROGRAMMES

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Programme Outcomes

Successful completion of this qualification should enable the student to:

  1. Develop commercial, accounting-based solutions that can be adapted according to the community and business context in which they are applied.
  2. Apply economic, legal and technological principles to the business environment.
  3. Analyse the business environment to develop or adapt an appropriate business strategy.
  4. Apply principles of risk management and corporate governance to the business environment.
  5. Compile, analyse and critically discuss financial statements in accordance with generally accepted accounting practice (GAAP) and international financial reporting standards (IFRS).
  6. Apply management accounting and financial management principles to advice in the financial decision-making process.
  7. Determine and explain tax liabilities in the business context.
  8. Analyse the external auditing environment in terms of legal, information technology and regulatory requirements and the impact these elements have on accounting practice.
  9. Apply the external audit process from planning the audit through the execution of audit procedures to the issuing of the audit report.
  10. Identify ethical threats and implement the appropriate safeguards associated with the duties and roles of a professional accountant.
  11. Develop a cognitive awareness of the social responsibility and associated ethical decision-making of a business leader.

Programme Structure

Compulsory modules are offered across the delivery themes throughout the three-year period. The delivery themes are as follows:

  • Analysis and Decision-making (within the business context)
  • Financial reporting and Compliance (within the business context)
  • Risk and Governance (within the business context)
  • Strategy and Leadership (within the business context)
  • Assurance and other engagements (outside the business context).

Programme structure: Year 1

SEMESTER 1 YEAR 1 DELIVERY THEME
 

• Digital Skills for Financial Analysis

DSFA01-5 (10/5)
• Economics and Foresight for Business Strategy EFBS01-5 (10/5)
• Financial Reporting Principles FRPR01-5 (10/5)
• Introduction to Law for Business ILBU01-5 (10/5)
• Introduction to Professional Accounting Studies IPAS01-5 (15/5)
• Mathematical Principles for Financial Analysis MPFA01-5 (10/5)

 

• Analysis & Decision-making
• Strategy & Leadership

• Reporting & Compliance
• Risk & Governance

• All

• Analysis & Decision-making

 
SEMESTER 2 YEAR 1 DELIVERY THEME
Compulsory*

• Advanced Digital Skills for Financial Analysis ADSK01-6 (20/6)
• Financial Reporting and Compliance 1B

FRCO1B-6 (15/6)
• Mercantile Law MELA01-6 (15/6)
• Principles of Micro- and Macroeconomics

PRIM01-6 (15/6)
• Statistical Principles for Financial Analysis

SPFA01-6 (15/6)

• Analysis & Decision-making
• Reporting & Compliance

• Risk & Governance
• Strategy & Leadership

• Analysis & Decision-making

Total credits: Year 1 145  

*Students opting for a half-load can enrol for Semester 1 modules by choosing one of the following options:

Option 1:

  • Digital Skills for Financial Analysis DSFA01-5 (10/5)
  • Financial Reporting Principles FRPR01-5 (10/5)
  • Introduction to Professional Accounting Studies IPAS01-5 (15/5)
  • Mathematical Principles for Financial Analysis MPFA01-5 (10/5)

 Option 2:

  • Economics and Foresight for Business Strategy EFBS01-5 (10/5)
  • Introduction to Law for Business ILBU01-5 (10/5)
  • Introduction to Professional Accounting Studies IPAS01-5 (15/5)

The progression to Semester 2 modules is dependent on the specific prerequisite module conditions.

Programme structure: Year 2

SEMESTER 2 YEAR 2 DELIVERY THEME
Compulsory*

• Analysis and Decision-Making 2A ANDM2A-6 (15/6)

• Applied Business Information Systems ABIS01-6 (10/6)
• Financial Reporting and Compliance 2A FRCO2A-6 (18/6)
• Introduction to Risk and Governance INRG01-6 (12/6)
• Strategy and Leadership in Value Creation SLVC01-6 (10/6)

 

 • Analysis & Decision-making

• All

• Reporting & Compliance
• Risk & Governance

• Strategy & Leadership

 
SEMESTER 2 YEAR 2 DELIVERY THEME
Compulsory*

• Analysis and Decision-Making 2B ANDM2B-6 (20/6)

• Financial Reporting and Compliance 2B FRCO2B-6 (18/6)
• Risk and Governance for Complex Information Systems RGIS01-6 (12/6)
• Strategy and Leadership for Growth STLG01-6 (15/6)

• Analysis & Decision-making
• Reporting & Compliance
• Risk & Governance

• Strategy & Leadership
Total credits: Year 2 130  

Programme structure: Year 3

SEMESTER 1 YEAR 3 DELIVERY THEME
Compulsory

• Analysis and Decision-Making 3A ANDM3A-7 (20/7)

• Financial Reporting and Compliance 3A FRCO3A-7 (18/7)
• Legislative Framework for Risk and Governance LFRG01-7 (12/7)
• Strategy and Leadership for Stakeholder Engagement SLSE01-7 (15/7)
• Tax Law and Compliance TLCO01-7 (10/7)

 

• Analysis & Decision-making
• Reporting & Compliance
• Risk & Governance

• Strategy & Leadership

• Assurance and non-assurance engagements

 
SEMESTER 2 YEAR 3 DELIVERY THEME
Compulsory

• Advanced Principles of Risk and Governance APRG01-7 (12/7)
• Analysis and Decision-Making 3B ANDM3B-7 (15/7)

• Auditing AUDI01-7 (12/7)

• Financial Reporting and Compliance 3B FRCO3B-7 (18/7)

• Responsible Business Leadership RBUL01-7 (8/7)

• Risk & Governance

• Analysis & Decision-making
• Assurance and non-assurance engagements
• Reporting & Compliance

• Strategy & Leadership
Total credits: Year 3 140