|07250182||Faculty of Economic and Management Sciences|
|Duration of study: 2 years||Total credits: 180|
|Miss TS Mutanda|
All MCom candidates need to have adequate knowledge of Management, Financial and Economic Sciences as well as Statistics, as determined by the head of department concerned, in consultation with the Dean.
A pass mark in the following modules:
The content of each coursework module will consist of formal lectures, assignments and an examination. The successful completion of BEL 875 is a prerequisite for entrance into BEL 876 and BEL 877. The examination for all modules will contribute 50% towards the final mark of a module. There will be no supplementary examinations for any of the modules.
The technical reports module will comprise a minimum of three technical reports of 3 000 words (approximately 10 pages) each. All the required reports must be submitted and will count towards the final mark of the module.
Candidates must first enrol for Research methodology module (BEL 893) and obtain a pass mark, before being allowed to enrol for the Mini-dissertation module (BEL 897).The successful completion of the modules BEL 875, BEL 876 and BEL 877, as well as the technical research report (BEL 878) are prerequisites for entrance to the research methodology module (BEL 893). This module (BEL 893) does not carry any credits.
The duration of the degree is two years, with a minimum completion time of two years, and the maximum time of three years. A student will not be allowed to register more than twice for the same module.
Both categories of students, upon completion of the coursework modules, must enrol for BEL 893 and BEL 897.
Prerequisite for awarding the degree
Dissertations/mini-dissertations/research reports, curricula and modules
Article for publication
A dean may require, before or on submission of a dissertation, the submission of a draft article for publication to the supervisor. The draft article should be based on the research that the student has conducted for the dissertation and be approved by the supervisor concerned. The supervisor should then have the opportunity to take the paper through all the processes of revision and resubmission as may be necessary and/or appropriate in order to achieve publication.
Submission of dissertation
A dissertation is submitted to the Head: Student Administration, before the closing date for the various graduation ceremonies as announced annually.
For examination purposes, a student must, in consultation with the supervisor, submit a sufficient number of bound copies of the dissertation, printed on good quality paper and of good letter quality, to the Head: Student Administration. Permission to submit the dissertation in unbound form may be obtained from the supervisor concerned on condition that a copy of the final approved dissertation is presented to the examiners in bound format or electronic format.
In addition to the copies already mentioned, each successful student must submit a bound paper copy as well as two electronic copies of the approved dissertation to the Head: Student Administration in the format specified by the faculty and in accordance with the minimum standards set by the Department of Library Services, before 15 February for the Autumn graduation ceremonies and before 15 July for the Spring graduation ceremonies, failing which the degree will only be conferred during a subsequent series of graduation ceremonies.
Minimum credits: 90
• Interpretation of tax legislation
• Tax administration
• Rules of the tax court
• Other relevant principles of taxes
Module content:• Wealth transfer taxes • Taxes and international business activities • Customs and excises • Other current issues in taxation
• South African Income Tax Act (No 58 of 1962)
• Value-Added Tax Act (No 89 of 1991)
• Other related income and consumption taxes
Module content:The technical reports module will comprise of a minimum of three (3) technical reports of 3 000 words (approximately 10 pages) each, related to the following: • The general principles of taxes • The current issues in taxation • The income and consumption taxes
Minimum credits: 90
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