Diploma in Accounting Sciences – Unisa

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Diploma in Accounting Sciences – Unisa


About this course

Apply for Diploma in Accounting Sciences – Unisa

Admission and re-admission requirements

Qualification admission requirements

Your admission to Unisa is dependent on you meeting the specific admission requirements for your chosen qualification.
A National Senior Certificate (NSC) (Diploma endorsement) with at least 50% in the language of teaching and learning and at least 40% in Mathematics,
A Senior Certificate (SC) with at least a D symbol on HG or a C symbol on SG in the language of teaching and learning and with at least a E symbol on HG in Mathematics,
A Higher Certificate in Accounting Sciences or a Higher Certificate in Economic and Management Sciences,
An Advanced Certificate in Accounting Sciences.
Applicants, who do not comply with the above requirements, should consider applying for a lower level qualification for which they meet the statutory and additional requirements.

Student fees and funding your studies

Application fee

Pay the application fee once you’ve received the student number: R105 for online applications and R160 for hard copy applications. This fee is non-refundable even if you decide not to study through Unisa or do not qualify for admission to Unisa.


Unisa will send the necessary information about registration dates and the registration process to all successful applicants who have confirmed their acceptance of Unisa’s offer. Visit for registration information.

Curriculum / modules

Curriculum for this qualification

As you are deciding on the modules you will be registering for, remember to write down the module names and codes so that you have something that you can refer to when completing your registration.
*In their final year of study, students must select four of the six modules in groups.*A student may therefore select both Management Accounting MAC3701 and MAC3702 together with Internal Auditing AUI3702 and Internal Auditing AUI3703 (Stream 1) or together with Taxation TAX3703 and TAX3704 (Stream 2); or Internal Auditing AUI3702 and Internal Auditing AUI3703 together with Taxation TAX3704 and Taxation TAX3704 (Stream 3).*This programme is endorsed by the Chartered Institute of Management Accounting (CIMA) for those students who selected Management Accounting as a major. Once successfully completed, candidates pursuing the CIMA qualification will be exempted from CIMA’s Certificate in Business Accounting (five papers). Such candidates could commence with CIMA’s operational level, should they wish to progress with their CIMA studies. In addition, CIMA will also issue them with their Certificate in Business Accounting if they successfully complete any one of the five papers of their business accounting certificate. *Candidates who have already completed ETP2M1E will be exempted from ETP2601 and ETP2602 and students who have already completed ETP301E will be exempted from ETP3701 and ETP3702. *In addition to the above, all new students will have to enrol for CLA1501, but existing students who have already completed CLA1503 prior 2017 will receive credit for CLA1501.

First level

Module Pre-requisite/Co-requisite/Recommendation
Group A. Compulsory
AUE1501 – Introduction to Auditing
BSM1501 – Business Management IA
CAS1501 – Perspectives on Accountancy
CLA1501 – Commercial Law IA
ENG1512 – English for Economic and Management Science
FAC1502 – Financial Accounting Principles, Concepts and Procedures
INF1505 – Introduction to Business Information Systems
MAC1501 – Introduction to Management Accounting
QMI1500 – Elementary Quantitative Methods Recommendation:Should be taken together with or follow on BNU1501 (Only applicable to 98237)
TAX1501 – Taxation of Salaried Persons

Second level

Module Pre-requisite/Co-requisite/Recommendation
Group A. Compulsory
AUE1601 – Legal Aspects in Accountancy Co-requisite:CLA1501 or CLA1503
AUE2602 – Corporate Governance in Accountancy Co-requisite:FAC1502
AUI2601 – Internal Auditing: Theory and Principles Co-requisite:FAC1502
BSM1602 – Business Management IB
ETP2601 – Entrepreneurial Skills
ETP2602 – Human Resource Management for Entrepreneurs
FAC1601 – Financial Accouting Reporting Co-requisite:FAC1502
MAC2601 – Principles of Management Accounting Co-requisite:FAC1502 & (either BNU1501 or QMI1500 or DSC1630)
MAC2602 – Principles of Strategy, Risk & Financial Management Techniques Co-requisite:FAC1502 & (either BNU1501 or QMI1500 or DSC1630)
TAX2601 – Principles of Taxation Co-requisite:FAC1502 or ACN101M or FAC1M2X

Third level

Module Pre-requisite/Co-requisite/Recommendation
Group A. Compulsory
BSM2601 – Business Management IIA Pre-requisite:BSM1501 & BSM1602 or BSM1M1P & BSM1M2P
ETP3701 – Entrepreneurship IIIA Pre-requisite:ETP2601 or ETP2M1E
ETP3702 – Entrepreneurship IIIB Pre-requisite:ETP2601 or ETP2M1E
FAC2601 – Financial Accounting for Companies Co-requisite:FAC1502 & FAC1601
FAC2602 – Selected Accounting Standards and Simple Group Structures Co-requisite:FAC1502 & FAC1601
TAX3701 – Taxation of Business Activities Pre-requisite:FAC1601 & TAX2601
Group B. Select 4 modules in terms of the rules above
AUI3702 – The Internal Audit Process: Test of Controls Pre-requisite:AUE2602
AUI3703 – The Internal Audit Process: Specific Engagements and Reporting Pre-requisite:AUI2601 & AUE2602
MAC3701 – Application of Management Accounting Techniques Pre-requisite:MAC2601
MAC3702 – Application of Financial Management Techniques Pre-requisite:MAC2602
TAX3703 – Taxation of Estates Pre-requisite:FAC1601
TAX3704 – Tax Administration Pre-requisite:FAC1601 & TAX2601