POLYTECHNIC OF NAMIBIA YEARBOOK 2015 PART 2 SCHOOL OF MANAGEMENT SCIENCES. transforming into Namibia University of Science and Technology

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1 POLYTECHNIC OF NAMIBIA transforming into Namibia University of Science and Technology YEARBOOK 2015 PART 2 SCHOOL OF MANAGEMENT SCIENCES (Note: The final interpretation of all regulations in this Yearbook for the School of Management Sciences shall be vested in Council). i

2 NOTE The Yearbook for the School of Management Sciences is valid for 2015 only. Curricula and syllabi may be amended for It is obtainable free of charge from: The Registrar Polytechnic of Namibia Private Bag Windhoek NAMIBIA Location: 13 Storch Street, Windhoek Telephone: ( ) / 2118 Fax: ( ) Website: registrar@polytechnic.edu.na Although the information contained in this Yearbook has been compiled as accurately as possible, Council and Senate accept no responsibility for any errors and omissions, which may occur. The Polytechnic retains the right to amend regulations or conditions without prior notice. Due to the rapidly changing external environment that many programmes operate in, and the Polytechnic s desire to remain constantly relevant in its offerings, some programmes may be significantly amended after publication of this Yearbook. Please consult our website for the latest versions of our curricula, syllabi and academic regulations. The fact that particulars of a specific programme, field of study, subject, or course have been included in this Yearbook does not necessarily mean that such a programme, field of study, subject, or course will be offered in the academic year Polytechnic of Namibia/Office of the Registrar. ii

3 CONTACT DETAILS Central Administration and Lecturers Offices Postal Address: Private Bag 13388, Windhoek, NAMIBIA Street Address: 13 Storch Street, Windhoek, NAMIBIA Student post to: Private Bag 13388, Windhoek, NAMIBIA Website: CENTRE FOR OPEN AND LIFELONG LEARNING Postal Address: Private Bag 13388, Windhoek, NAMIBIA Street Address: 13 Storch Street, Windhoek, NAMIBIA Tel: /2206 Fax: Website: TELEPHONE NUMBERS Polytechnic Switchboard Operator: Office of the Rector: Rector /1-3 Vice-Rector: Administration & Finance /5 Vice-Rector: Academic Affairs & Research /1 Office of the Registrar: Registrar /2118 Deputy Registrar /2053 Examinations Office /2412 Student Enquiries, Registrations, and Records Office of the Bursar: Bursar Office of the DOS: Dean of Students Students Councillor Cultural Department Sports Department Students Representative Council: Computer Services: Manager Library: Library, Enquiries and Loan Counter /2621 Hostels: Men: Shangri-La Superintendent House Committee Call Office / Ladies: Mon Resa Superintendent House Committee Call Office /234193/ Ladies: Höpker Superintendent House Committee NB: The international code in all numbers is iii

4 CONTENTS SCHOOL OF MANAGEMENT SCIENCES SCHOOL CODE 3 Page Note ii Contact Details iii Contents iv Staff 1 UNDERGRADUATE PROGRAMMES Department of Accounting, Economics & Finance 5 Diploma in Accounting and Finance 5 Bachelor of Accounting (General) 5 Bachelor of Accounting (Chartered Accountancy) 10 Bachelor of Technology: Accounting and Finance 15 Advanced Diploma in the Theory of Accounting (ADTA) 19 Bachelor of Economics 23 Bachelor of Technology: Economics 27 Department of Hospitality and Tourism 30 Bachelor of Hospitality Management 30 Bachelor of Hospitality Management (Phasing out 2012 until 2018) 37 Bachelor of Tourism Management 40 Bachelor of Travel and Tourism Management (Phasing out from 2013 until 2019) 45 Department of Management 50 Certificate in Supervisory Skills Development 50 Bachelor of Business Administration (Phasing out from 2013 until 2020) 52 Bachelor of Business Management (Phased in 2014) 56 Bachelor of Entrepreneurship Honours 60 Bachelor of Human Resources Management 62 Bachelor of Office Management and Technology 71 Bachelor of Office Management and Technology (Phased out from 2012 until 2016) 75 Department of Marketing and Logistics 78 Bachelor of Marketing 78 Bachelor of Marketing (Phased out from 2012 until 2018) 82 Bachelor of Transport Management 86 Bachelor of Logistics and Supply Chain Management 89 POSTGRADUATE PROGRAMMES Department of Accounting, Economics and Finance 92 Bachelor of Economics Honours (Phasing in 2015) 92 Department of Management 94 Postgraduate Certificate in ICT Policy and Regulation 94 Bachelor of Human Resources Management Honours 96 Department of Marketing and Logistics 98 Bachelor of Marketing Honours 98 Bachelor of Logistics Honours 99 Master of Logistics and Supply Chain Management 101 iv

5 SCHOOL OF MANAGEMENT SCIENCES CODE 3 OFFICE OF THE DEAN Dean : Kofi Boamah, Cert. Ed, DEM, B.Comm. (Hons), M.Com. (Delhi) Secretary : Angela Dina Apollus, B. OMT (PoN) Address : aapollus@polytechnic.edu.na Telephone Number : Fax Number : Associate Dean : Tafirenyika Sunde, M.Sc.: Econ., B.Sc.: Econ. (UZ) Associate Dean : Dr. Shaneem Ali, DBA (Australia), M.Bus. (Marketing), B.Bus Mgmt, BA: Econ Faculty Officer : Ottilie Nelago, BHUR (PoN), BETD (UNAM) Telephone Number : Address : onelago@polytechnic.edu.na DEPARTMENT OF ACCOUNTING, ECONOMICS AND FINANCE Code 71 Head of Department : Paul Maliti, BA (UNZA), FCCA, FZICA Telephone Number : Fax Number : Faculty Officer : Ottilie Nelago, BHUR (PoN), BETD (UNAM) Telephone Number : Fax Number : onelago@polytechnic.edu.na Secretary : Lesetta Castela, Nat. Cert: OMT Telephone Number : Fax Number : lcastela@polytechnic.edu.na OR busman@polytechnic.edu.na Academic Staff : Zelda Maritz, M. Com (Taxation) (UP), Hons B.Compt. (UNISA) IACSA : Gerhardt Sheehama, B.Tech.: Cost & Mgmt. Acc. (Pen. Tech.), M.Sc. Dev. Fin, (Stell) : Samuel M Mutonga, B.Tech.: Acc. & Fin. (PoN), B.Tech.: Acc. & Fin., PG Dipl. Appl. Acc. Sc. (CTA) (UNISA) : Evans Mushonga, M.Comm. (Acc) (MSU), B.Comm. (UZ) : Wynand Dreyer, B.Compt. (UFS), B.Acc. (Hons) (UFS), B.Compt. (Hons) (UNISA) : Helmut Namwandi, B.Tech.: Acc. & Fin. (PoN) : Zia Stellmacher, B.Acc; B.Comp; CA (ICAN) : Daniel Kamotho, MBA, CPA (Kenya), B.Com. (Hons) : Elvia Rutjindo-Kangootui, B.Tech.: Acc. & Fin. (PoN) : Alfred Makosa, M.Sc. (UK), ACMA (UK), CGMA, B.Com. (Hons) : Andrew Simasiku, M.Sc.: Acc. & Fin. (UK), ACCA, (UK) : Felix T. Mashoko, ACCA, (UK), ACMA, (UK) : Dr Cyril Ogbokor, PhD M.Sc. and B.Sc. (Econ.) : Kasnath Kavezeri, M.Sc.: Econ., BBA (Banking & Fin.), B.Ed. : Eden Shipanga, M.Sc.: Econ., B.Econ (UNAM) : Dr. Blessing Chiripanhura, B.Sc., M.Sc., and PhD (Econ.) : P Nangula, B.Sc. and M.A. (Econ.) : Eslon Ngeendepi, B. Hons. Econ (UWC), B.Tech: Econ (PoN) : Obein M Samahiya, M.Sc. Econ, B.Econ (UNAM) 1

6 DEPARTMENT OF HOSPITALITY AND TOURISM Code 252 Head of Department : Erling Kavita, MA Tourism, B.Phil.: Tourism (Cum Laude) (Birmingham) Telephone number : Fax number : address : ekavita@polytechnic.edu.na Secretary : Illony De Voss, Dip: Ex. Sec. (PoN) Telephone Number : Fax Number : idevoss@polytechnic.edu.na Academic Staff : Gerald Cloete, MBA Tourism (SA), Dip: Hotel Mngt. (Utalii College), ND: Vocational Instructor (PoN), NC: Occupationally Directed Edu. Training & Develop. (SA), INNkeeper Trainers (SA), CELCAT (London) : Ms Wanjiru Muhoho, MA Mass Comm. (Leicester), BA Vocational Studies Tourism (Delhi), Galileo Trainers Cert. (Galileo), Dip: IATA/UFTA Fares and Ticketing : Hendriena Shiyandja, B.Tech.: Food and Beverage Service Mngt. (Cape Technicon), Dipl: Hotel Mngt. (Higher Hotel Institute, Cyprus) : Alida Siebert, Bachelor of Arts in Hotel and Restaurant Admin. (Washington), Higher Dip: Hotel Mngt. (Univ. Centre Cesar Ritz Switzerland), ND: Hotel Mgmt. (Johannesburg Hotel School) : Uaarukapo Tjitunga, B.Tech.: Travel and Tourism Mgmt. (CPUT) : Petrina Haufiku, B.Tech: Travel and Tourism Mgmt. (UNISA), ND: Travel and Tourism Mngt. (PoN), Cert.: Jnr. Mngt., Cert: Mngt. Develp. (Stell), Amadeus Trainers Cert: Cert: Intern. Fares and Ticketing : Mirjam Sheyapo, B.Ed. (Honours), BETD (OCE), Dip: Hospitality (Institute for Home Sci. and Agric.) : Ralf Herrgott, Chef Dip: (Germany), Cert: Assessment (SA) : Isobel Green, M.A. (Leisure Project Mngt.-Univ. of Deutso (Bilbao, Spain), B- Tech Travel and Tourism Mngt. (PoN) : Patric Arn, Inter. Exec. MBA in Tourism & Leisure Mngt. (Univ. Salzburg, Austria) : David Louw, Nat. Dipl. Business Computing (PoN) DEPARTMENT OF MANAGEMENT Code 72 Head of Department : J. V. Olu Ojo, MBA (Maastricht), M.Sc. (Belfast), B.L(Zaria), B.Sc. Hons.(Zaria) Telephone Number : Fax Number : Address : jojo@polytechnic.edu.na Deputy Head of Department : Pachalo Msiska, MIB Int. Inv. & Int. Fin. Mngt. (London) Faculty Officer : Gillbert //Hoabeb, B.Com (RBS), CIBM (RBS) Telephone Number : Address : ghoabeb@polytechnic.edu.na Secretary : Angelina Domingo, B. OMT (PoN) Telephone Number : Fax Number : Address : adomingo@polytechnic.edu.na OR busman@polytechnic.edu.na Academic Staff : Chris van Zyl, MBA (Stell.), B B+A Hons (Stell.), NHD: Immunology, ND: Histopathology, CMT (Cape),C.I.E.A. (SA), SAQA Acredited Mentor : Dr Geoffrey Nambira, PhD (Sweden), MEd (Finlaland), Adv. Dip. Spec. Ed. (Finland), Spec TC (Tanzania) : Dr Jana Jagodick, DBA (Ballart, Aus.), MIT (Hochschule Darmstadt Germany) : Deidre Carballo, BA (Hons) Psych. (UNAM), Dip: Neurolinguistic Therapy (UK), Dip: Coaching (UK) : Davy Julian du Plessis, B.Com (UNAM), HED PG (TUT), MBA (Maastricht) 2

7 : Alfred Ndjavera, M.Sc. Fin. Decision Man. (Luton), B.Com.: Econ. & Man. (UNAM) : Adele Mapanga, MBA (USA Internat. Univ.) : Lutz Neuhaus, B.Com. (Hons) (Pret.), MBA (Stell) : Pachalo Msiska, MIB Int. Inv. & Int. Fin. Mngt. (London) : Ottilie Kangandjo, ND: Commerce (PoN) B.Tech.: Business Admin. (PoN) : Dr. Geoffrey Nambira, PhD (Stockholm Univ.), Med. (Jyvaskyla Univ.) BA (Jyvaskyla Univ.), (Adv. Dipl. Jyvasakyla Univ.) : Michael Olubunmi Adekoya-Sanni, B.Sc. (Hons) Master Industrial & Labour Relations/Accredited Assessor (SAQA) : Ehrenfried Tjivii Ndjoonduezu, HD: Edu., HDPG, MBA (Maastricht School of Mgmt.), Snr. Mngt. Cert. (US), Cert: Conciliation and Arbitration (UNAM) : Elaine January, B. Admin. (Hons) Industrial Psychology (UWC) : Ngondi Kaura-Ndjavera, MA HRM : Fiina Shimaneni, BA (Hons) Industrial Psych. : John Kangowa, B.Tech.: HRM : Lukas Bock, BA. PGDE (UNAM), B.Tech (Pret.), M.Ed. (Rhodes), B.Tech.: HRM (UNISA) : Andrew Jeremiah, MBA (UZ), B.Admin (UNISA), Dip: PM (IPMZ), Dip: TM (IPMZ), Cert. Dip: Ed. (UZ) : Bevan Zealand, B.Admin, PGDE, PG Dip: Mngt. Studies : Dennis DJ Fredericks, M.Ed. (Ohio), B.Ed (Stell.), B.Comm. (UNISA), TDC (CPUT) : Gillbert //Hoabeb, B.Com (RBS), CIBM (RBS) : Sandra du Plessis, B.A. (Stell.), Sec. Cert. (Stell.) : Ilse Täschner, Nat. Higher Sec. Cert. (Pretoria), BA, HED (UNISA), Sworn Translator of the High Court of Namibia (Engl./Afrik./German) : Lindie Beukes, ND: Com. (Technikon), HED, B.Ed. (UNAM) : Amanda Schroeder, ND: Com. (Technikon), ND: Infor. Admin. (PON), B.Tech.: Bus. Admin. (PoN) : Petra Weimers, BA, HED (UWC) DEPARTMENT OF MARKETING & LOGISTICS Code 73 Head of Department : Victor Somosu, Chartered Marketer-CIM-London, SCOR-P Supply Chain Council (APIC), B.Sc. (Bus. Admin) (Ogun State Univ.-Now Olabisi Onabanjo Univ.), M.Sc. (Marketing) and MBA (Univ. of Lagos). Dipl: Comp. Op. & Prog. (ESCC-Lagos) Faculty Officer : Indira Mbako, B. OMT (PoN) Telephone Number : Fax Number : Address : imbako@polytechnic.edu.na Secretary : Angelina Domingo, B.OMT (PoN) Telephone Number : Fax Number : Address : adomingo@polytechnic.edu.na OR busman@polytechnic.edu.na Academic Staff : Efigenia M.M. Semente, ND: Marketing (PoN), B.Tech.: Marketing (UNISA), Master of Bunsiess Admin. (Univ of Bedfordshire-UK) : Dr. Shameem Ali, DBA (Australia), M.Bus (Marketing), B.Bus Mngt, BA (Econ) : Salomo Tjitamunisa, B.Tech: Mrkt, PG Dip, BA (UNAM) : Gloaia Veindira Karita, MBA (UWI, Cardiff), B.Tech: Mrkt (PoN), PG Dip: Buss & Mngt (UWIC) : Oscar Kaveru, Msc. Maritime Transport BSc. (Hons) Maritime Studies PD. Dip Maritime Transport : Eugene Madejski, Assoc. Professor. MSc. Logistics (Cranfield UK), Post-grad Cert. Ed. (Keele UK), BA Development (Reading UK), FCILT, FCMI, MCIPS. 3

8 : Dr. Frank S. Mulungu, MSc (Procurement, Univ. of Glamorgan UK), PhD(ICS- Florida USA), FCIPS, MCIM, MCIPS Dipl.(West Bromwich College of C & T, UK) : Hilma Kotti, B-Tech: Econ (PoN), Bachelor Honours Logistics (PoN) : Gloria Tshoopara, B.Tech: Business Admin. (PoN), Bachelor Honours Logistics (PoN) : Elizabeth Malaba Ncube, M.Sc. Marketing (Univ. Stirling, Scotland), BBA (Preston Univ., USA), Hon. B. BA, Marketing (UNISA), PGCE Post-Comp. Edu. (Univ. Wolvehampton, UK), HND Mrkt (Zim), Dipl.: Edu. (Kenya) : Clemens Kazoudovi, B.Tech. Mrkt. (PoN), MBA (Regent Business School, Durban) 4

9 UNDERGRADUATE PROGRAMMES DEPARTMENT OF ACCOUNTING, ECONOMICS AND FINANCE QUALIFICATIONS OFFERED Diploma in Accounting and Finance Bachelor of Accounting (General) Bachelor of Accounting (Charted Accountancy) Bachelor of Technology: Accounting and Finance Advanced Diploma in the Theory of Accounting (ADTA) Bachelor of Economics Bachelor of Technology: Economics BACHELOR OF ACCOUNTING (GENERAL) (Phased in 2012) Code 71 06BDAF 07BACG 07BACP 23BACF 07ADTA 07BECO 07DACG 06DPAF NQF Level: 7 NQF Credits: 398 NQF Qualification ID: Q0300 Description The Bachelor of Accounting (General) is intended for students who wish to pursue careers in any of the subsystems of the accounting function, including auditing and taxation. The degree represents a coherent introduction to the broad knowledge, concepts and problem-solving techniques in the areas of Management Accounting, Financial Accounting, Taxation and Auditing. Students will have the opportunity to develop the required cognitive/intellectual skills, practical skills and key transferable skills, and apply these to complex accounting issues in the context of an organisation. The Bachelor of Accounting (General) specifically aims at: providing students with a sound foundation in the fundamental concepts, theories and frameworks of the four sub-systems of accounting; developing the ability of students to analyse information from a wide range of sources; equipping students with the requisite skills to work effectively as individuals and as members of a team; enabling students to communicate effectively in the workplace. The programme also intends to provide a diverse range of skills and competencies that are both discipline-specific and job-related and facilitates the development of highly generic cognitive and intellectual skills that would enable graduates to apply their knowledge and learnt competencies to the practices of Financial and Management Accounting, taking into consideration international generally accepted accounting practices. The Diploma in Accounting and Finance, as a first exit level, prepares students for self-directed application of knowledge and skills in dealing with accounting issues in different types of organisations including manufacturing concerns. Admission Requirements Candidates may be admitted to this programme if they meet the General Admission Requirements of the Polytechnic of Namibia and comply with the additional requirements below: a minimum of 30 points based on the Polytechnic Admission Point System, using a combination of NSSC Ordinary Level and/or NSSC Higher Level subjects, with at least a E symbol at NSSC Ordinary Level in English and at least a C symbol at NSSC Ordinary Level in Mathematics. Candidates who meet the Mature Age Entry requirements of the Polytechnic of Namibia may be considered, but will be required to comply with the additional requirements below: Obtain at least 50% for the English proficiency test and 60% for the Mathematics proficiency test. 5

10 Articulation Arrangements Transfer of credits will be dealt with according to the Polytechnic s regulations on Recognition of Prior Learning. These provide for course-by-course credits as well as credit transfer by volume under certain academic conditions. Subject to the minimum requirements, graduates of the Bachelor of Accounting (General) will ordinarily be able to pursue further studies at NQF Level 8 by enrolling for the Bachelor of Accounting Honours degree or gain admission to professional examinations for the Association of Chartered Certified Accountants (ACCA), Chartered Institute of Management Accountants (CIMA) and the Institute of Chartered Secretaries Southern Africa (ICSA). CURRICULUM DIPLOMA IN ACCOUNTING AND FINANCE 06DPAF NQF Level: 6 NQF Credits: 262 NQF Qualification ID: Q0299 First Year (Phased in 2012) Semester 1 Course Course Prerequisites NQF NQF Code Title Level Credits FAC511S Financial Accounting 101 None 5 12 QTM511S Quantitative Methods None 5 12 PMI511S Principles of Microeconomics None 5 12 CML111S Commercial Law 1A None 5 12 CUS411S Computer User Skills None 4 10 LIP411S Language in Practice None 4 NCB Semester 2 FAC512S Financial Accounting 102 Financial Accounting CMA512S Cost and Management Accounting 101 Financial Accounting BLW512S Business Law (Acc & Fin) Commercial Law 1A 5 12 PMA512S Principles of Macroeconomics None 5 12 EPR511S English in Practice Language in Practice or Equivalent 5 NCB BSC410S Basic Science None 4 8 Second Year (Phased in 2013) Semester 3 FAC611S Financial Accounting 201 Financial Accounting 101 & CMA611S Cost & Management Accounting 201 Cost & Man Accounting CPL511S Company Law Business Law (Acc & Fin) 5 12 IMI611S Intermediate Microeconomics Principles of Microeconomics 6 13 EAP511S English for Academic Purposes English in Practice, or equivalent 5 14 BMI511S Introduction to Business Management None 5 10 Semester 4 FAC612S Financial Accounting 202 Financial Accounting 101 & CMA612S Cost & Management Accounting 202 Cost & Man Acc TAX612S Taxation 200 Financial Accounting AUD612S Auditing 200 Financial Accounting IMA612S Intermediate Macroeconomics Principles of Economics 1B/ Principles of Macroeconomics 6 13 ICT521S Information Competence None

11 BACHELOR OF ACCOUNTING (GENERAL) 07BACG NQF Level: 7 NQF Credits: 398 NQF Qualification ID: Q0300 Third Year (Phased in 2014) Semester 5 GFA711S Financial Accounting 310 Financial Acc 201 & GMA711S Management Accounting 310 Cost & Man Acc 201 & GTA711S Taxation 310 Taxation GAU711S Auditing 310 Auditing CIS610S Contemporary Issues None 6 12 Semester 6 GFA712S Financial Accounting 320 Financial Accounting 201 & MAF411S Managerial Finance 411 Financial Accounting 201 & 202 and Quantitative Methods 7 15 CAC710S Computerised Accounting 301 Financial Accounting 201 & WIL711S Work Integrated Learning All core courses in Accounting and Finance up to Semester Assessment Strategies Students will be assessed through continuous and summative assessment. These assessments will focus on the achievement of qualification outcomes and take the form of problem-solving exercises, case studies, report writing, practical application of skills and competencies, tutorials and questioning (tests and/or examinations). Students will write tests/assignments and an end-of-semester examination in each course during which their knowledge and understanding of selected course content, their application of concepts and principles, as well as their ability to integrate the contents of different course topics and even different courses (i.e. disciplines) will be assessed. The continuous assessment is made up of at least two class tests and/or assignments and shall depend on the mode of study. Continuous assessment and the end-of-semester examination will contribute as follows to the final mark for all core courses in Accounting and Finance: Full-time and Part-time modes: Continuous assessment: Final examination: Distance mode: Continuous Assessment: Final examination: 40% of the final mark 60% of the final mark 30% of the final mark 70% of the final mark A candidate will gain admission to the examination by obtaining a continuous assessment mark of at least 40%. In order to pass a course, students need a final mark of at least 50% subject to a sub-minimum of 40% in the examination. Due to the highly technical/practical nature of the accounting sub-systems and the constantly changing International Accounting standards, candidates will only be allowed one supplementary (2nd opportunity) examination. There will not be any further opportunities. 7

12 Assessment for WIL A report shall be structured by the Departmental Coordinator indicating the tasks that will be performed in specific work places in collaboration with Director of the Centre for Cooperative Education (CCE) and the representative of the selected organisation. Students are prepared for WIL by the CCE (both the selected organisation and PON requirements shall be discussed and agreed upon during such sessions). Industry visits are done by the Director and the Departmental Representative to ensure that the agreed tasks are assigned to students and also to monitor each student s progress. Students shall write reports that are presented to the selected organisation and PON representatives in addition to completing the report. Upon completion of WIL the assessment results shall be as follows: Basis % Report 50 Visit by Departmental Representative to monitor and mentor students 10 Mentor 20 Presentation 20 Total 100 Transition Arrangements The Bachelor of Technology in Accounting and Finance (old curriculum) will be phased out systematically until the end of 2017 with minimum disruption to existing students learning progression. The last intake of 1st years for the existing programme (old curriculum) was in January 2011 and the final date for complete phasing out of the current National Diploma is December Students will only be allowed to register for the 4th year of the B.Tech. (old curriculum) until 2015 to ensure they have sufficient time to complete the programme by Students who were registered in 2011 for the 1st year of the current programme (old curriculum), and who wish to transfer to the new programme, and students who failed more than 50% of the courses at the end of the year (2011), will be required to change their registration to the new programme and will be granted credits on a courseby-course basis in accordance with information in Table 1 below. Table 1: Courses to be credited Bachelor of Accounting (General) (Corresponding New/Revised Courses) Financial Accounting 101 Financial Accounting 102 B Tech in Accounting and Finance (Old Courses) Financial Accounting 1A Financial Accounting 1B & 2A Quantitative Methods Quantitative Methods 1 Business Law (Acc & Fin) English in Practice English for Academic Purposes Computer User Skills Commercial Law 1B & Company Law 1A Language in Practice B Communication Skills Computer User Skills or Principles of Info Systems 1A + 1B The Bachelor of Accounting (General) took effect from January 2012 for all first year students and will be completely phased in by Courses will only be offered based on the new/revised syllabi from 2012 (1st year), 2013 (2nd year) and 2014 (3rd year). Students who are admitted into the examination for courses on the old 8

13 curriculum will be granted two opportunities (1st & 2nd opportunities) to pass such courses (there will be no retention of semester marks after that). The deadline for complete phasing out of the old B. Tech is Students must automatically switch to the new programme after that dates. Students who fail any of the courses in the old curriculum during the phasing out period will be required to repeat such courses based on the syllabi of new/revised corresponding courses. Please refer to Table 2, below, for detailed information on the new/revised corresponding courses to be done if courses on the old curriculum are failed. Table 2: Corresponding Courses (if Failed) B Tech in Accounting and Finance (Failed Courses) Bachelor of Accounting (General) (Corresponding Courses) Financial Accounting 1A Financial Accounting 101 Financial Accounting 1B Financial Accounting 102 Financial Accounting 2A Financial Accounting 201 Financial Accounting 2B Financial Accounting 202 Cost & Management Accounting 2A Cost & Management Accounting 101 Cost & Management Accounting 2B Cost & Management Accounting 201 Commercial Law 1B & Company Law 1A Company Law 1B Quantitative Methods 1 Business Law (Accounting and Finance) Company Law Quantitative Methods Please Note: Table 2, above, only highlights new/revised core courses in Accounting and Finance that should be done if courses on the old Bachelor of Technology curriculum are failed. Service courses from other Departments are excluded, but the rules of relevant Departments apply to this programme as well. 9

14 BACHELOR OF ACCOUNTING (CHARTERED ACCOUNTANCY) (Phased in 2012) 06BACP NQF Level: 7 NQF Credits: 409 NQF Qualification ID: Q0301 Description The Bachelor of Accounting (Chartered Accountancy) is intended for students who wish to pursue careers in any of the sub-systems of the accounting function, including auditing and taxation. The degree represents a coherent introduction to the broad knowledge, concepts and problem-solving techniques in the areas of Management Accounting, Financial Accounting, Taxation and Auditing. Students will have the opportunity to develop the required cognitive/intellectual skills, practical skills and key transferable skills, and apply these to complex accounting issues in the context of an organisation. The Bachelor of Accounting (Chartered Accountancy) specifically aims at: providing students with a sound foundation in the fundamental concepts, theories and frameworks of the four sub-systems of accounting; developing the ability of students to analyse information from a wide range of sources; equipping students with the requisite skills to work effectively as individuals and as members of a team; enabling students to communicate effectively in the workplace. The programme also intends to provide a diverse range of skills and competencies that are both discipline-specific and job-related and facilitates the development of highly generic cognitive and intellectual skills that would enable graduates to apply their knowledge and learnt competencies to the practices of Financial and Management Accounting, taking into consideration international generally accepted accounting practices. The Diploma in Accounting and Finance, as a first exit level, prepares students for self-directed application of knowledge and skills in dealing with accounting issues in different types of organisations including manufacturing concerns. Admission Requirements Candidates may be admitted to this programme if they meet the General Admission Requirements of the Polytechnic of Namibia and comply with the additional requirements below: a minimum of 30 points based on the Polytechnic Admission Point System, using a combination of NSSC Ordinary Level and/or NSSC Higher Level subjects, with at least a E symbol at NSSC Ordinary Level in English and at least a C symbol at NSSC Ordinary Level in Mathematics. Candidates who meet the Mature Age Entry requirements of the Polytechnic of Namibia may be considered, but will be required to comply with the additional requirements below: Obtain at least 50% for the English proficiency test and 60% for the Mathematics proficiency test. Requirements for Qualification The Bachelor of Accounting (Chartered Accountancy) will be awarded to candidates credited with a minimum of 409 NQF credits and who have met the detailed programme/qualification requirements as set out below. In addition, students should meet the administrative and financial requirements spelt out in the Yearbook (Part 1) of the Polytechnic of Namibia. To enter the final year of the Bachelor of Accounting (Chartered Accountancy) students must pass the following courses with a minimum average of 60% in the same examination session (including a 2nd opportunity): Financial Accounting 202, Cost & Management Accounting 202, Auditing 200 and Taxation 200. Students who do not meet this requirement will be able to pursue their studies by following the Bachelor of Accounting (General) stream. 10

15 CURRICULUM DIPLOMA IN ACCOUNTING AND FINANCE 06DPAF NQF Level: 6 NQF Credits: 262 NQF Qualification ID: Q0299 First Year (Phased in 2012) Semester 1 Course Course Title Prerequisites NQF NQF Code Level Credits FAC511S Financial Accounting 101 None 5 12 QTM511S Quantitative Methods None 5 12 PMI511S Principles of Microeconomics None 5 12 CML111S Commercial Law 1A None 5 12 CUS411S Computer User Skills None 4 10 LIP411S Language in Practice None 4 NCB Semester 2 FAC512S Financial Accounting 102 Financial Acc CMA512S Cost & Management Accounting 101 Financial Acc BLW512S Business Law (Acc & Fin) Commercial Law 1A 5 12 PMA512S Principles of Macroeconomics None 5 12 EPR511S English in Practice Language in Practice, or equivalent 5 NCB BSC410S Basic Science None 4 8 Second Year (Phased in 2013) Semester 3 FAC611S Financial Accounting 201 Financial Accounting 101 & CMA611S Cost & Management Accounting 201 Cost & Management Accounting CPL511S Company Law Business Law (Acc & Fin) 5 12 IMI611S Intermediate Microeconomics Principles of Microeconomics 6 13 EAP511S English for Academic Purposes English in Practice, or equivalent 5 14 BMA121S Introduction to Business Management None 5 10 Semester 4 FAC612S Financial Accounting 202 Financial Accounting 101 & CMA612S Cost & Management Accounting 202 Cost & Management Accounting TAX612S Taxation 200 Financial Accounting AUD612S Auditing 200 Financial Accounting IMA612S Intermediate Macroeconomics Principles of Macroeconomics 6 13 ICT521S Information Competence None

16 BACHELOR OF ACCOUNTING (CHARTERED ACCOUNTING) 07BACP NQF Level: 7 NQF Credits: 409 NQF Qualification ID: Q0301 Third Year (Phased in 2014) Semester 5 PFA711S Financial Accounting 301 Financial Accounting 201 & PMA711S Management Accounting 301 Cost & Management Accounting 201 & PTA711S Taxation 301 Taxation PAU711S Auditing 301 Auditing CAC710S Computerised Accounting 301 Financial Accounting 201 & Semester 6 PFA712S Financial Accounting 302 Financial Accounting 201 & MAF411S Managerial Finance 411 Financial Accounting 201 & 202 & Quantitative Methods 7 15 PTA712S Taxation 302 Taxation PAU712S Auditing 302 Auditing CIS610S Contemporary Issues None 6 12 Assessment Strategies Students will be assessed through continuous and summative assessment. These assessments will focus on the achievement of qualification outcomes and take the form of problem-solving exercises, case studies, report writing, practical application of skills and competencies, tutorials and questioning (tests and/or examinations). Students will write tests/assignments and an end-of-semester examination in each course during which their knowledge and understanding of selected course content, their application of concepts and principles, as well as their ability to integrate the contents of different course topics and even different courses (i.e. disciplines) will be assessed. The continuous assessment is made up of at least two class tests and/or assignments including an assessment of attendance of classes and/or tutorials depending on the mode of study. Continuous assessment and the end-of-semester examination will contribute as follows to the final mark for all core courses in Accounting and Finance: Full-time and Part-time modes: Continuous Assessment: 40% of the final mark Final examination: 60% of the final mark Distance mode: Continuous Assessment: Final examination: 30% of the final mark 70% of the final mark A candidate will gain admission to the examination by obtaining a continuous assessment mark of at least 40%. In order to pass a course, students need a final mark of at least 50% subject to a sub-minimum of 40% in the examination. Due to the highly technical/practical nature of the accounting sub-systems and the constantly changing International Accounting Standards, candidates will only be allowed one supplementary (2nd opportunity) examination. A candidate must obtain a sub-minimum of at least 40% in the examination for all the level 7 courses in order to qualify for a 2nd opportunity examination. There will not be any further opportunities. Transition Arrangements The Bachelor of Technology in Accounting and Finance (old curriculum) will be phased out systematically until the end of 2017 with minimum disruption to existing students learning progression. The last intake of 1st years for the existing programme (old curriculum) was in January 2011 and the final date for complete phasing out of the current National Diploma is December Students will only be allowed to register for the 4th year of the B. Tech. (old curriculum) until 2015 to ensure they have sufficient time to complete the programme by

17 Students who were registered in 2011 for the 1st year of the old curriculum and who wish to transfer to the new programme, and students who failed more than 50% of the courses at the end of the year (2011), will be required to change their registration to the new programme and will be granted credits on a course-by-course basis in accordance with information in Table 1 below. Table 1: Courses to be credited Bachelor of Accounting (Chartered Accountancy) (Corresponding New/Revised Courses) Financial Accounting 101 Financial Accounting 102 B Tech in Accounting and Finance (Old Courses) Financial Accounting 1A Financial Accounting 1B & 2A Quantitative Methods Quantitative Methods 1 Business Law (Acc & Fin) English in Practice English for Academic Purposes Computer User Skills Commercial Law 1B & Company Law 1A Language in Practice B Communication Skills Computer User Skills or Principles of Info Systems 1A & 1B The Bachelor of Accounting (Chartered Accountancy) took effect from January 2012 for all first year students and will be completely phased in by Courses will only be offered based on the new/revised syllabi in 2012 (1st year), 2013 (2nd year) and 2014 (3rd year). Students who are admitted into the examination for courses on the old curriculum will be granted two opportunities (1st & 2nd opportunities) to pass such courses (there will be no retention of semester marks after that). The deadline for complete phasing out of the old B. Tech is Students must automatically switch to the new programme after these dates. Students who fail any of the courses in the old curriculum during the phasing out period will be required to repeat such courses based on the syllabi of new/revised corresponding courses. Please refer to Table 2, below, for detailed information on the new/revised corresponding courses to be done if courses on the old curriculum are failed. Table 2: Corresponding Courses (if Failed) Bachelor of Tech in Accounting and Finance (Failed Courses) Bachelor of Accounting (Chartered Accounting) (Corresponding Courses) Financial Accounting 1A Financial Accounting 101 Financial Accounting 1B Financial Accounting 102 Financial Accounting 2A Financial Accounting 201 Financial Accounting 2B Financial Accounting 202 Cost & Management Accounting 2A Cost & Management Accounting 101 Cost & Management Accounting 2B Cost & Management Accounting 201 Commercial Law 1B & Company Law 1A Company Law 1B Quantitative Methods 1 Business Law (Accounting and Finance) Company Law Quantitative Methods 13

18 Please Note: Table 2, above, only highlights new/revised core courses in Accounting and Finance that should be done if courses on the old Bachelor of Technology curriculum are failed. Service courses from other Departments are excluded, but the rules of relevant Departments apply to this programme as well. 14

19 BACHELOR OF TECHNOLOGY: ACCOUNTING AND FINANCE (Phased out from 2012) 23BACF Additional Admission Requirements: The prospective student must have passed Mathematics at Grade 12 or an equivalent level. CURRICULUM First Year - National Certificate Accounting and Finance (Offered Full-time, Part-time and Distance Education) (Not available from 2012) Semester 1 Course Title Course Code Prerequisite Financial Accounting 1A FAC111S Grade 12 Accounting or Mathematics Introduction to Mathematics ITM111S None (Business & Management) Principles of Economics 1A PEC111S None Computer User Skills CUS411S None Commercial Law 1A CML111S None Language in Practice B LPB0320 English Proficiency Test Semester 2 Financial Accounting 1B FAC112S Financial Accounting 1A Quantitative Methods 1 QTM112S Introduction to Mathematics (Business & Management) Principles of Economics 1B PEC112S None Commercial Law 1B CML112S Commercial Law 1A English for Academic Purposes EAP511S Language in Practice B / English in Practice NOTE: Candidates may apply for exemption from Introduction to Mathematics (Business & Management) if they have obtained at least a B symbol on Ordinary level Mathematics or equivalent. Second Year (Offered Full-time, Part-time and Distance Education) (Not available from 2013) Semester 3 Financial Accounting 2A FAC211S Financial Accounting 1A & 1B Quantitative Methods 2A QTM211S Quantitative Methods 1 Cost & Management Accounting 2A CMA211S Financial Accounting 1A & 1B Company Law 1A CLW111S Commercial Law 1A & 1B Introduction to Business Management BMA121S None Semester 4 Financial Accounting 2B FAC212S Financial Accounting 1A & 1B Quantitative Methods 2B QTM212S Quantitative Methods 1 Cost & Management Accounting 2B CMA212S Cost & Management Accounting 2A Company Law 1B CLW112S Company Law 1A Business Ethics and Leadership BEL112S None Third Year - National Diploma Accounting and Finance Course Code Course title Prerequisites Semester 5 FAC311S Financial Accounting 3A Financial Accounting 201 and 202 CMA311S Cost and Management Accounting 3A Cost and Management Accounting 201 & 202 TAX311S Taxation 3A Financial Accounting 201 & 202 AUD311S Auditing 3A Financial Accounting 201 &

20 CAC111S Computerised Accounting 1 Financial Accounting 201 & 202 Semester 6 FAC312S Financial Accounting 3B Financial Accounting 201 & 202 CMA312S Cost and Management Accounting 3B Cost and Management Accounting 201 & 202 TAX312S Taxation 3B Financial Accounting 201 & 202 AUD312S Auditing 3B Company Law & Business Law Fourth Year - Bachelor of Technology: Accounting and Finance (Offered Full-time, Part-time and Distance Education) Additional Admission Requirements: Diploma in Accounting or equivalent (Offered Full-time over 1 academic year or Part-time over 2 academic years) Semester 7 FAC411S Financial Accounting 4 Financial Accounting 3A & 3B MAF411S Managerial Finance 4A Financial Accounting 201 & 202 plus Quantitative Methods 2A & 2B AIS811S Accounting Information Systems 4 Computer User Skills/ Computerised Accounting MAC411S Management Accounting & Control 4A Cost & Management Accounting 3A & 3B RMA411S Research Methodology Nat. Dipl.: Accouting & Finance Semester 8 MAF412S Managerial Finance 4B Financial Accounting 201 & 202 plus Quantitative Methods 2A & 2B MAC412S Management Accounting & Control 4B Cost & Management Accounting 3A & 3B RPB412S Research Project Research Methodology FAC411S Financial Accounting 4 Financial Accounting 3A & 3B AIS811S Accounting Information Systems Computerised Accounting NB: Please note that a prerequisite means a pass or an exemption in stated course/module. 16