School of Accounting Sciences Masters degree programmes for 2015

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1 School of Accounting Sciences Masters degree programmes for 2015 It all starts here

2 MASTERS DEGREE PROGRAMMES The School offers the following Masters degree programmes: Accountancy (more information on page 2) Forensic Accountancy (more information on page 3) Management Accountancy (more information on page 4) SA and International Tax (more information on page 5) School of Accounting Sciences Click here for your Master degree Accountancy Forensic Accountancy Management Accountancy SA and International Tax POTCHEFSTROOM CAMPUS

3 MCom Accountancy (Research only) This highly acclaimed programme offers specialised knowledge and skills in the broad field of financial accountancy (and/or related components) to equip the accountant to specialise in his/her chosen specialisation in the dynamic accountancy field. Objectives of the programme This programme consists of a full research option only and thus consists of a fulldissertation on any relevant accountancy topic. Admission Requirements Honours degree in any related/applicable accountancy discipline (with a minimum average of 60%) or an honours degree in chartered accountancy/ CTA (with a minimum average of 55%). A selection process will be followed to admit the top 15 candidates to the programme. Contact details For further details concerning this programme contact Prof Danie Schutte at or send an to 2

4 MCom Forensic Accountancy (Research only) The NWU is the only institution in South Africa to offer a M Com in Forensic Accountancy. A maximum of ten (10) students per annum are admitted to the Masters degree programme. Objectives of the programme This programme consists of a full research option only and thus consists of a fulldissertation on a relevant topic. The programme pioneers research in the field of forensic accounting and is driven by experienced academic personnel and supported by thought leaders in the private sector. Admission Requirements The admission requirements are as follows: B Com Hons in forensic accountancy; OR CA (SA) and LLB; OR CA (SA) with at least three years verifiable applicable forensic accounting experience. Contact details For further details concerning this programme, contact Mr. Albert van Zyl on or to 4

5 MCom Management Accountancy (Research disseration or coursework and research [mini-dissertation]) This highly acclaimed programme offers specialised knowledge and skills in management accountancy to equip the accountant to specialise in this dynamic field. Objectives of the programme This programme consists of a full research option which consists of a full-dissertation on a relevant topic, or coursework and research in the form of a mini-dissertation. Coursework component Modules are not presented by the NWU, but CIMA students who have passed the Strategic Level exams receive exemption for the coursework and only need to complete the mini-dissertation on a relevant topic. Admission Requirements Honours degree in management accountancy (with a minimum average of 60%) or an honours degree in chartered accountancy/cta (with a minimum average of 55%) Contact details For further details concerning this programme, contact Ms.Rona Louwrens at or send an to Closing date for applications: 31 March

6 MCom South African and International Taxation (Research [mini-dissertation] and coursework or Research only [dissertation]) This elite masters degree offers the opportunity for accountants and legal advisors to advance from being a general advisor to becoming a tax specialist. Objectives of the programme The programme aims to deliver graduandi who have the ability to understand, analyse, comment and advise on the taxation consequences of even the most complex transactions by guiding students in gaining a thorough understanding of South African and international tax law and principles on an advanced level and enabling students to communicate these taxation consequences effectively. Course content Programme: Coursework with mini-dissertation This programme starts in February every year and consists of three course work modules (each with an exam paper written at the end of the module) and a mini-dissertation. The coursework modules cover, the following broad topics: Basic principles of taxation, such as the taxability of income, the deductibility of expenditure, capital gains tax, value-added tax and tax administration; Specialised areas in tax, in particular, the taxation of financing arrangements, tax law applicable to companies, tax laws governing restructuring activities, employment tax as well as estate planning; Basic principles of international tax, including South African tax law relating to cross- border transactions, controlled foreign company legislation, the application of tax treaties and fundamental principles of transfer pricing. The mini-dissertation must be done on a taxation topic of the student s interest and choice (the choice of topic may however in some instances be limited by expertise of study leaders available). Programme: Dissertation only This programme consists entirely of a dissertation on a taxation topic of the student s interest and choice (the choice of topic may however in some instances be limited by expertise of available study leaders). Logistics (for the coursework component) The official language medium for the course is English while both Afrikaans and English may be used to ask and answer questions, to participate in class discussions and to complete examination papers. 5

7 Contact sessions take place in Potchefstroom on Saturday mornings from 09:00 to 13:30 (please note that this is subject to change and final confirmation) and are scheduled to take place approximately once a month. As only a relatively small group of students is selected, the contact sessions are practical, interactive and every student has the opportunity to participate in the discussions to broaden his/her own perspectives on the intriguing field of taxation. Experience has shown that the contact sessions provide ideal opportunities to network with other tax professionals. Admission Requirements The minimum entry requirements to be considered for selection for the programme are: A BCom Honours degree, or LLB degree, which included a final year taxation module as one of the core modules, for which a mark of at least 60% has been obtained for the taxation modules at Honours level or A BCom Honours (Chartered Accountancy) degree or CTA, for which the Taxation module was passed. Relevant experience will serve as a recommendation. A selection process is followed to admit between 20 and 30 candidates to the programme. If you participate in the MCom Taxation Masters programme at the North-West University, you are part of an elite group of students. Contact details For further details concerning this programme, contact Prof Pieter van der Zwan at or send an to Closing date for applications: 31 October

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