INFORMATION BROCHURE & APPLICATION FOR 2015 MASTER S DEGREE (MCom) INTERNATIONAL ACCOUNTING Department of Accountancy Faculty of Economic and Financial Sciences 1
1. Introduction M Com (International Accounting) is a two year programme that starts in February 2015. This programme combines accounting theory and accounting practice to create an integrated knowledge of accounting as an academic and practical discipline. The qualification therefore reflects a blend of international accounting theory and new developments in practice. The programme also develops research skills, a government requirement for all master s degrees. 2. Programme details The details of this two-year master s degree programme are as follows: EF.41 MASTER OF COMMERCE IN INTERNATIONAL ACCOUNTING (M3CA3Q) MCom (International Accounting) HEQSF LEVEL 9 HEQSF CREDITS: 180 Part time PURPOSE The student should develop applied specialised competence in the mastering, interpretation, understanding, analysis and application of accounting principles in the financial accounting field. Through a limited scope dissertation, a qualifying student should show evidence of independent and original scientific work. CURRICULUM Accounting theory MODULE NAME New developments in Accounting Specialised applications of Generally Accepted Accounting Practice Specialised industries Research methodology: International Accounting Limited scope dissertation: International Accounting STUDY PERIOD 1 ST year: 1 ST Semester 1 ST year: 2nd Semester 2nd year: 1 ST Semester 2nd year: 2nd Semester 1 ST year: 1 ST Semester 2nd year or 3rd year HEQSF CREDITS 27 27 27 27 12 60 2
3. Programme material and lectures The prescribed pre-reading material for each module will be communicated to the class on a timely basis. This is by no means sufficient to pass the course. All sources of information will have to be combined to pass the course, i.e. formal lectures, class discussions, material provided and own research. Access to the internet and research based data bases is a given. Lectures for the course work modules is once every second week from February to October, excluding periods when the University is formally closed or when written exams are scheduled. Only the first research module, research methodology, is lecture-based. The limited scope dissertation is based on the supervision process. A supervisor will be appointed for each student. Please note that class attendance is compulsory. 4. MCom Degree Coordination Head of Master s Degrees Prof D. Coetsee MCom Programme Director (Accounting Theory & Practice MCom Programme Administrator Prof D. Coetsee Mrs Rika Venter rikav@uj.ac.za (All enquiries and applications should to directed to Mrs Venter) 5. Admission Requirements 1. A potential student should possess an honours qualification or a postgraduate diploma in Accounting [or Financial management] on HEQSF level 8/NQF level 7. Alternatively any other four-year qualification with honours status on HEQSF level 8/NQF level 7 and related experience which is considered relevant and sufficient by the Department of Accountancy. 2. Related work experience which is considered relevant and sufficient by the Department of Accountancy will be considered. 3
3. A short research-orientated paper to assess your ability to write academically see details of requirements for assignments (Appendix A). 4. Adequate English language proficiency The Departmental selection process will be based on the following criteria: Your research-orientated paper (Appendix A) Your motivation for entering the programme (see Appendix B) Your work experience Your previous academic history and marks obtained. (Please note that the outcome of your application will be conveyed to you once the selection committee has made their decision during September.) 6. Application Requirements The following documentation must be submitted electronically to the course administrator Mrs Rika Venter rikav@uj.ac.za as from 1 June 30 September 2014. (International students before 1 August). No late applications will be accepted. A Departmental Application form (Appendix B) An official University of Johannesburg Application form (see attachment) A research-orientated paper (Appendix A) Certified copies of the following documents below must accompany your application. 1. Degree certificate (honours or equivalent four-year university degree) 2. Official academic record 3. Certificate of conduct (obtained from the University where the honours or equivalent four year degree was completed) 4. ID (driver s licence won t be accepted) 5. A recent abridged CV 4
Please review your student status below: New Applicants: Please complete both application forms (Departmental Application form as well as the UJ Application form and submit it with proof of payment of the UJ application fee. Payment must be made into the UJ bank account: ABSA Auckland Park Account number 3 2 4 0 1 4 1 0 1 8 (State your ID numbers as a reference number) Previous Students: Applicants who have studied previously at this institution are also required to complete both application forms stating your Student Number on the UJ Application form. An official academic record and ID must be submitted even if you have studied at this university. You do not have to pay the UJ application fee as requested on the UJ application form. International Students: Applicants need to comply with additional requirements and therefore you must please contact the International Office (011 559 4517/011 559 2096 or visit the UJ website). Before applying you must have your degree evaluated by SAQA. Note that your application will not be considered before your degree has been evaluated by SAQA). Application for International students is from 1 June to 1 August 2014. IMPORTANT NOTICE No applications will be accepted unless all relevant documentation has been received with your application. 7. A final thought We hope that this course will address your requirements and that it will assist in forming a solid foundation for a future career in the field of financial accounting. Any concerns or issues should be addressed without hesitation to The Head of the MCom Programme Prof Coetsee via the course administrator Mrs Venter. The course is dynamic and will be adapted as and when necessary - we must never stop learning from each other! 5
Appendix A Short research-orientated paper The purpose As part of the application for this programme it is expected of the applicant to submit a short paper of 2500 words (Arial/ New Times Roman, font size 12, 1.5 line spacing). The short assignment assesses the applicant s level of academic writing abilities and his/her willingness to learn and use referencing techniques. This is a very important consideration keeping in mind that a requirement of the M Com course is to complete a limited scope dissertation as partial fulfilment. The purpose of the short paper, as part of the selection process for entry into the Master s programme, is to minimize the intake of students who will most likely fail to finish their limited scope dissertation and therefore the programme within the required time of 3 years. The requirements In the short assignment it will be expected of the applicant to: Identify an issue or problem relevant to his/her field of application. In taxation it could be an evaluation of a relevant tax case, in accounting it might be an issue regarding a specific standard or a new development, and in computer auditing any auditing issue that involves the application of computers. Identify the method or structure that will be applied to resolve the issue. In this instance, it will consist of a literature (different reading material) review and the applicant s own arguments to resolve the issue. Discuss and resolve the identified issue in the content of the short paper. Use appropriate referencing techniques for all material used. The following guidelines are applicable to referencing: In text referencing e.g. (Smith, 2009), where the information in the brackets includes information about the author and the year in which the document consulted was published, are used to reference where the thoughts of other authors have been used or for direct citations (instances in which the author quotes the work of others) directly. Direct quotes must be included in quotation marks. For guidelines see http://www.uj.ac.za/en/library/academicsupport/pages/researchtools.aspx All references consulted need to be listed at the end of the assignment in the form of a reference list. The reference list should be in a consistent form based on the nature of the applicable source such as indicated below: 6
Reference list examples An article: Walton, P. (2006). Fair value and executory contracts: moving the borders in international financial reporting. Accounting and Business Research, 36(4): 337-343. A Book: Watts, R.L. & Zimmerman, J.L. (1986). Positive Accounting Theory. Englewood Cliffs: Prentice-Hall. A Standard: International Accounting Standards Board (IASB): IAS 39: Financial Instruments: Recognition and Measurement. London: IASB. Case law: Port Elizabeth Electric Tramway Co Ltd v CIR, 1936, CPD 241, 8 SATC 13. An internet Reference: Blake, N. (1999b). The promise of mobile technologies for education. Edulink, 3(2). Available from: http://www.joburg.ac.za/edtech/pubs/edulink/992/blake.html (Accessed 8 February 2001). The following link leads to an abridged version for Referencing Techniques on the university library website. Please take note that the Department of Accountancy uses the Harvard method: http://www.uj.ac.za/en/library/documents/reference%20techniques% 202008%20Harvard%20Method%20and%20APA%20Style.pdf Plagiarism Each assignment will be submitted to an online anti-plagiarism programme that will monitor the prevalence of plagiarism (unrightfully portraying the work of another author as your own without due respect) in the document. The Department of Accountancy supports the university policy of zero tolerance towards plagiarism and holds the right to refuse any student access to the Masters programme in the event of discovering that the prospective student has committed plagiarism. 7
Appendix B MCOM INTERNATIONAL ACCOUNTING APPLICATION FOR ADMISSION 2015 Special note: All information on this application form will be treated as strictly confidential. PERSONAL PARTICULARS Surname Full names Telephone numbers @ Work @ Home Cell Email address (Please write clearly) Postal address Code: Work address Code: Higher education training (Please start with your highest qualification) Degree University Year started Year completed Professional qualification 8
Please state the actual average obtained with your honours or four-year university degree: % WORK EXPERIENCE Current Previous Previous Employer Position Number of years employed Years of experience SUBMIT ALL RELEVANT DOCUMENTS (see Application Requirements page 4 ) WITH THE FOLLOWING CERTIFIED COPIES to Mrs Venter BEFORE 30 September (International students) BEFORE 01 August: NB No applications will be considered unless all certified copies below are received with this application form. 1. Degree certificate (your honours or four-year university degree) 2. An official academic record 3. Certificate of conduct (obtained from the university where you completed this degree it might be stated on your academic record) 4. Copy of your ID (drivers licence cannot acepted) Mrs Venter: rikav@uj.ac.za 9
Please write a motivation indicating why we should accept you on the MCom Programme DECISION (FOR OFFICE USE ONLY) ACCEPTED FOR: MCom (SA & International Taxation) REJECTED: Reason: 10