Code | Faculty |
---|---|
07240043 | Faculty of Economic and Management Sciences |
Credits | Duration |
---|---|
Duration of study: 1 year | Total credits: 120 |
Mrs A Smit [email protected] | +27 (0)124203344 |
To be considered for admission, candidates must have successfully completed a BCom degree that includes taxation and financial accounting modules at third-year level.
1. Registration for a second field of study With reference to General Regulation G.6, a student who has already completed a bachelor of honours degree at this or another university, may, with the permission of the Dean, register for another degree, subject to the regulations applicable to the field of study in question and to any other stipulations the Dean may prescribe on the condition that there shall be no overlap in the course content of the first degree and the second degree. Such a concession may be withdrawn by the Dean/Deans if the student does not perform satisfactorily.
2. Acknowledgement of modules
2.1. Subject to the stipulations of G.22.1, G.23.2 and the Joint Statute, a Dean may acknowledge modules passed at another tertiary institution or at this University in a department other than that in which the honours study is undertaken for the honours degree – provided that at least half of the required modules for the degree in question are attended and passed at this university.
2.2. If there is overlap in the course content of the degree for which the student wishes to enrol or is enrolled and a degree already conferred, the Dean may not acknowledge any modules that form part of the degree already conferred.
With reference to General Regulation G.6, a student who has already completed a bachelor of honours degree at this or another university, may, with the permission of the Dean, register for another degree, subject to the regulations applicable to the field of study in question and to any other stipulations the Dean may prescribe on the condition that there shall be no overlap in the course content of the first degree and the second degree. Such a concession may be withdrawn by the Dean/Deans if the student does not perform satisfactorily.
In calculating marks, General Regulation G12.2 applies.
Subject to the provisions of General Regulation G.26, a head of a department determines, in consultation with the Dean
NB: Full details are published in each department's postgraduate information brochure, which is available from the head of department concerned. The minimum pass mark for a research report is 50%. The provisions regarding pass requirements for dissertations contained in General Regulation G.12.2 apply mutatis mutandis to research reports.
Subject to the provisions of General Regulation G.12.2.1.3, the subminimum required in subdivisions of modules is published in the study guides, which is available from the head of department concerned.
Minimum credits: 160
Module content:
This module will enable a student to interpret and apply relevant provisions as contained in the Income Tax Act (No 58 of 1962) and Value Added Tax Act (No 89 of 1991).Module content:
This module will enable a student to understand the tax environment and the effect of relevant legislation on specific taxpayers impacted by such environment.Module content:
This module will enable a student to integrate taxation with the fields of accounting, auditing and risk management and to do so in an ethical and professional manner.
Module content:
This module will enable a student to interpret and apply relevant provisions as contained in the Income Tax Act (No 58 of 1962) and Value Added Tax Act (No 89 of 1991).
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