Bachelor of Commerce in Accounting

ACC 151 Financial Accounting IA (16 credits) NQF 6
The module is designed to expose students to the purpose, theory and methods of accounting and to provide them with the techniques for capturing, organizing and reporting financial information with specific reference to the sole trader form of business organization. It will cover basic concepts in accounting, the accounting cycle, the content and preparation of basic financial statements for sole trader, inventories, receivables, payables and bank reconciliation, non-current assets and presentation and disclosure of financial statements. Students will be introduced to regulation and prescription pertaining to relevant legislation and International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) as stipulated by the South Africa Institute of Chartered Accountants (SAICA).

CPT 118 End User Computing I (8 credits) NQF 5
This module develops mastery of both the alphabetic and numeric keyboarding on the computer by touch. Basic micro-computer skills will be presented. The emphasis is on accuracy and a minimum speed of 20 words a minute. Computerized diagnostic tests identify individual weaknesses and levels of proficiency. The module will introduce the basic functions of MS Word in typing simple documents.

ENG 142 Academic Writing (16 credits) NQF 6
This module introduces the student to a broad spectrum of aspects in English study. It aims to develop and provide the student with practice in various writing skills thereby enabling the student to write effectively in various academic disciplines. It promotes the use of critical thinking and serves to develop the skills of analysing, synthesizing summarizing and reading from a critical perspective.

MGT 141 Principles of Management (12 credits) NQF 6
A study of the principles of business management, including an analysis of business policies viewed from the standpoint of management process and current issues in management. Topics covered include: the evolution of management thought, business environment, management functions, organization design, strategic planning, managing change, team building, and managing business functions: production, marketing, finance, human resources, and information management.

REB 117 Values, Character & Personal Enrichment I (8 credits) NQF 5
This module focuses on the importance of values and character as essential ingredients of successful career and personal enrichment. In line with the mission of the institution to provide values-based education this module covers the values necessary in citizenship, workplace and in personal life. It also covers the values as outlined in the United Nations Charter, and the Christian worldview. The module further explores inward disciplines such as prayer and personal devotions; outward disciplines such as community engagement; and corporate disciplines such as stewardship of environment and abilities, and moral philosophy.

ENG 111 Principles of English I (16 credits) NQF 5
English 111 is designed to prepare you for the writing that you will do in other College modules. The module focuses on, amongst others, vocabulary, grammar which involves understanding the communication function of sentences, understanding relations between parts of texts, metaphorical expressions and other important grammatical concepts. It aims to equip you with knowledge, experience and skills necessary for the rigour of formal College writing. Therefore, the module includes exercises on structure and mechanics and instructions in the principles of composition.

MTH 049 Basic Mathematics I (16 credits) NQF 5
(Do this if matric maths below 50%)
This module provides a comprehensive study of basic mathematical skills, and will provide a strong mathematical foundation in the application of mathematical concepts and serve as a basis for further studies in mathematics. Topics include: fractions; ratio proportion; solving equations and inequalities; operations of polynomials; factorization; percentages; measurements and basic geometry; and creating and interpreting graphs. The module therefore focuses on a basic understanding of mathematics concepts.

ACC 152 Financial Accounting IB (16 credits) NQF 6
This module provides the techniques for capturing, organizing and reporting on financial information relating to partnerships, close corporations, companies, and other accounting entities – branch accounting, departmental accounting and accounting for manufacturing concerns. Financial planning and control is also introduced by discussing topics such as, statement of cash flow, analysis and interpretation of financial statements and budgets and financing of an entity. Students are taught to adhere to regulations and prescriptions relevant of the relevant legislation
and International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). The stated standards are accepted by the Association of Certified Chartered Accountants (ACCA) and the South Africa Institute of Chartered Accountants (SAICA).
Prerequisite: ACC 151 Financial Accounting IA

BHS 151 Philosophy of Education & Service (8 credits) NQF 5
This module explores the definition, nature and foundations of True Education and reflects upon issues that have deep significance for our lives as human beings. Traditional, modern and post-modern philosophies of education are examined and its influence and contribution to education at present are considered. The making of a world view is explored with regards to a Christian approach to philosophy and education. Included in this module is the rationale for community engagement, laying the foundation for students to actively participate in a service learning project in their local communities.

CPT 125 End User Computing II (12 credits) NQF 5
This module covers MS Word, Excel, PowerPoint, and Access. It consists of useful exercises that can be applied in the office. Students are required to create, edit, and format of wide variety of documents, spreadsheets, presentations, and databases that can range from being uncomplicated to thought-provoking in complexity. Content is presented in a practical way, and all assessments are practical. In MS Word, multi-page research papers, reports, tables, flyers and bulletins are some of the documents which will be created. Much emphasis will be placed on inserting and editing citations and their sources, footnotes, endnotes and bibliographical lists of sources. In MS Excel, numeric data will be entered edited and formatted. A wide range of formulas will be used to make simple to complex calculations. The appearance of the data will also be enhanced with the use of charts and tables. In MS PowerPoint, slide show presentations will be created and edited with the use of images, video clips and sound effects. A huge variety of objects, animations, and transitions will also be used to improve the delivery of presentations. In MS Access, databases will be created and edited, either from importing data from other sources, or from scratch. Records will be added to tables, where they will be queried, sorted and filtered. Reports and forms will be generated from data in the tables.
Prerequisite: CPT 134/CPT 118 End User Computing I

HLD 126 Principles of Health (8 credits) NQF 5

This module introduces health principles within the framework of the Scriptures, the Advent Health message and current medical practices. Principles of health will be examined in light of the students’ understanding of healthy lifestyle practices and how these principles may be integrated into individual lifestyles and applied within the greater environmental and social contexts.

MTH 122 Business Mathematics (12 credits) NQF 5
This module will provide an understanding of mathematical concepts and skills with an emphasis on commercial and financial mathematics. It provides a solid foundation for application in day-to-day business situations and for the further study of mathematics. Topics include: properties of whole and real numbers, basic operations, fractions, solving equations and inequalities, decimals, ratio and proportion, operations of polynomials, factorization, percentages, measurements and basic geometry, and creating and interpreting graphs. Furthermore, it will cover the mathematics of finance such as the time value of money, compound interest, annuities, sinking funds, the nature of counting such as the permutations and combinations nature of buying and selling markups and markdowns, and elementary notations of probability and statistics.

ENG 112 Principles of English II (16 credits) NQF 6
The module introduces the student to a broad spectrum of aspects in English study. It aims to develop and provide the student with practice in various writing skills thereby enabling the student to write effectively in various academic disciplines. It promotes the use of critical thinking and serves to develop the skills of analysing, synthesizing, summarizing and reading from a critical perspective.
Prerequisite: Principles of English I

ACC 222 Taxation Fundamentals (12 credits) NQF 6
This is an introductory module in taxation, introducing students to the basic principles of the taxation of individuals and businesses. The module includes the provisions of the Income Tax Act, 1962 (as amended) as they relate to employed individuals, passive income, exemptions, allowances, and deductions and the way in which taxation is calculated and handled for individuals and for the various forms of business ownership. It includes a background discussion on government policies and the National Budget and various capital allowances and recoupments, the concept of capital gains tax and related calculations, the calculations of VAT and its subsequent payment to SARS (South African Revenue Service) and the requirements and calculation of turnover tax. Finally, the module concludes with the discussion on the administration of the ACT, and returns and assessments issue by SARS.
Prerequisite: ACC 152 Financial Accounting IB

ACC 241 Financial Accounting IIA (16 credit) NQF 7
Financial Accounting II is a year module which comprises two parts, ACC 241 and ACC 242. It is a study of financial accounting for companies to provide students with knowledge and skills to enable them to prepare annual financial statements of companies in accordance with the requirements of International Financial Reporting Standards (IFRS). The following accounting standards are covered: Framework; IAS 1; IAS 12; IAS 16: IAS 40; IAS 36; IFRS 5; IAS 18; IFRS 7; IAS 21; IAS 32; IAS 39; IAS 17; IAS 7; IAS 33; IAS 32.
Prerequisite: ACC 152 Financial Accounting IB

CPT 244 Intermediate Excel (12 credits) NQF 6
Intermediate Excel is a study of spread sheet usage for solving problems in a business environment. Students will develop professional spread sheets in solving business-related problems in areas of finance, operations, marketing and personnel. Some of the topics that will be covered include: embedded worksheets and charts, financial formulas and functions, amortization schedules, data tables, templates, macros, formula auditing, data validation, complex problem solving, the import of data, Pivot Charts, PivotTables and trend lines.
Prerequisite: CPT 125 End User Computing II

ECN 221 Microeconomics (12 credits) NQF 6
This module is primarily concerned with the study of the economic principles, the specific market environments and it influences business activity. Furthermore, it explores how economic theories are used to explain how people produce and consume. Topics include: scarcity and choice, individual goods and markets and the price mechanism, production possibility curve, opportunity cost, price elasticity of demand and supply, consumer choice theory, production costs, market structures, pure competition, monopoly, monopolistic competition, oligopoly, labour markets, income distribution, poverty and discrimination, and environmental economics.
Prerequisite: MGT 141 Principles of Management

REB 217 Values, Character & Personal Enrichment II (8 credits) NQF 5
This module outlines the importance of values and how they are related to character and personal enrichment. These ideas are firstly examined as general concepts and secondly in relation to particular belief systems, specifically in the context of the Seventh-day Adventist Church. The module therefore also highlights the distinctive beliefs of Seventh-day Adventism and their practical worth for character development and personal enrichment in both private and public life.
Prerequisite: REB 117 Values, Character &
Personal Enrichment I

ACC 242 Financial Accounting IIB (16 credits) NQF 7
Financial Accounting II is a year module which comprises two parts ACC 241 and ACC 242. It is a study of accounting for basic business combinations and the preparation of consolidated financial statements of a simple group.
Prerequisites: ACC 152 Financial Accounting IB; ACC 241 Financial Accounting IIA

ACC 251 Introduction to Cost & Management Accounting (8 credits) NQF 6
This module aims at giving an introduction to Cost & Management Accounting and the costing techniques used in business which are essential for any management accountant. It focuses on the following topics: Distinguishing between Cost & Management Accounting and Financial Accounting; examining the role of management accounting; basic accounting entries relating to a job-order costing system; process costing; joint and by product costing; as well as variable costing versus absorption costing.
Prerequisites: ACC 152 Financial Accounting IB; MTH 122 Business Mathematics

LAW 215 Business Law I (12 credits) NQF 6
This module provides an introduction to commercial law. It includes an outline of the nature and the source of business law and its administration, and a detailed study of the law relating to contracts, purchase and sale, credit agreements, commercial agency, contracts of lease, and employment and partnership.
Prerequisite: MGT 141 Principles of Management

MTH 225 Business Statistics (12 credits) NQF 6
This module deals with descriptive and inferential statistics as well as probability concepts, normal, binomial, and Poisson distributions, and sampling distributions. It also includes confidence intervals and tests of hypotheses, basic quality control evaluation; time series analysis including trend, seasonal and cyclical computations; and index numbers, linear regression and correlation with an introductory approach to non-linear, multiple, partial and rank correlation. Tools include Chi-Square tests of statistical independence; analysis of variance; simple linear regression and correlation; multiple linear regression; and extrapolative techniques such as moving averages and exponential smoothing. Emphasis is placed on problem definition, construction of statistical models, analysis of data, and the interpretation of results.
Prerequisite: MTH 106 Commercial & Financial Maths or MTH 122 Business Mathematics

ACC 329 Information Technology for Business (12 Credits) NQF 7
Information Technology for Business is a subset of the overall internal controls of a business, which is mainly computer based. Information Technology for Business collects, manipulates, and disseminates data or information, people, communications systems such as telephone lines, and the data itself. It covers the application of people, documents, technologies, and procedures by management accountants to solve business problems such as costing a product or service, etc. IT for Business is different from regular information systems, since they analyse other information systems applied by organizations. The main purpose of IT for Business is automated decision making, where it combines business with technology to get people the (processed) information they need to make informed decisions and to perform their daily tasks. The activities involved include the input of data, the processing of data into information, the storage
of data and information, and the production of outputs, such as management reports.
Prerequisite: CPT 125 End User Computing II

ACC 351 Cost & Management Accounting I (12 credits) NQF 7
Cost and Management accounting is a year module which is comprised of two parts: ACC 351 and ACC 352. It deals with the accounting system for costs relating to products, operations or functions. The module involves the study of cost determination, cost accumulation, cost ascertainment, costing system; job order  costing, contracting costing, services costing, process costing, and accounting for basic elements of costs; material, labour and overheads. It will also cover apportionment and recovery of overheads; activity based costing, and accounting for joint products and by-products.
Prerequisite: ACC 152 Financial Accounting IB

ACC 352 Cost & Management Accounting II (12 credits) NQF 7
Cost and Management accounting is a year module which is comprised of two parts: ACC 351 and ACC 352. It deals with the accounting system for costs relating to products, operations or functions. Cost and Management Accounting II involves the study of information for managing resources, including activity-based costing, budgeting systems, standard costs and costvolume-profit analysis, as well as information for creating value, including capital expenditure decisions, price and product mix decisions, tactical decisions, financial performance reports and measures, transfer pricing, reward systems, and contemporary approaches to measuring performance.
Prerequisites: ACC 152 Financial Accounting IB; ACC 351 Cost & Management Accounting I

FNC 387 Business Finance (12 credits) NQF 6
This module introduces the basic concepts and models of modern financial management. Students will learn how financial decisions fit into the world of business, decision-making, and how these choices pose challenges and opportunities for organizations and individuals. Major topics include the time value of money, capital budgeting, the trade-off between risk and return, security valuation, and risk management.
Prerequisites: ACC 156 Business Accounting IB; MTH 122 Business Mathematics; MTH 225 Business Statistics

LAW 315 Business Law II (8 credits) NQF 7
Business Law II provides in-depth knowledge of commercial law. It includes an outline of the process of administering an insolvent estate, composition, rehabilitation and offences, administering a deceased estate, and the rights and powers of executors, trustee and curators. It further includes a detailed study of the law of suretyship, law relating to property transactions, law of mortgage and pledge, law of trusts, insurance, arbitration, labour law, law of marketing, law of carriage of goods, and law relating to financial institutions.
Prerequisite: LAW 116 / LAW 215 Business Law I

LAW 325 Company Law (12 credits) NQF 7
This module is a detailed study of the formation, objects, powers, name, registration, and incorporation of companies; share capital; share transfers; the prospectus and the issuing of shares; administration of companies, appointment of directors; disqualification, dealings, indemnity, and offences of directors; remedies of members; auditors; accounting and disclosure; amalgamation and take- overs; external companies; winding-up of companies; judicial management; and Tables A and B.
Prerequisite: MGT 141 Principles of Management

ACC 352 Cost & Management Accounting II (12 credits) NQF 7
Cost and Management accounting is a year module which is comprised of two parts: ACC 351 and ACC 352. It deals with the accounting system for costs relating to products, operations or functions. Cost and Management Accounting II involves the study of information for managing resources, including activity-based costing, budgeting systems, standard costs and  Cost-volume-profit analysis, as well as information for creating value, including capital expenditure decisions, price and product mix decisions, tactical decisions, financial performance reports and measures, transfer pricing, reward systems,  and contemporary approaches to measuring performance.
Prerequisites: ACC 152 Financial Accounting IB; ACC 351 Cost & Management Accounting I

ACC 380 International Financial Reporting Standards (8 credits) NQF 6
This module focuses on the review of accounting principles and theory within the context of International Financial Reporting Standards (IFRS). It is aimed at refining and further developing students’ understanding of IFRS. The module also provides students an overview to the IFRS for SMEs. It highlights key differences between IFRS for SMEs and the full IFRSs.
Prerequisites: ACC 222 Taxation Fundamentals; ACC 242 Financial Accounting IIB; ACC 351 Cost & Management Accounting I; FNC 387 Business Finance

ACC 384 Fundamentals of Auditing (12 credits) NQF 6
This module deals with the fundamental principles of auditing. It involves the study of the auditing profession as a whole, including regulatory bodies, the auditor’s regulatory environment, ethics, corporate governance, and a brief study of the audit process, computers in the audit environment, and an in-depth study of final considerations, conclusions and reporting, and the responsibilities of an auditor.

ACC 313 Pastel (12 Credits) NQF 7
This module equips students with bookkeeping skills as well as the ability to use the Pastel Partner computerised accounting package effectively. Pastel is one of the most widely used electronic bookkeeping packages in South Africa. With a certification in Computerised Bookkeeping, and the skills to use Pastel, students will be able to apply for an entry-level accounting position, or start their own businesses doing bookkeeping for individuals and small businesses.
Prerequisites: ACC 131 Introduction to Accounts IB or ACC 152 Financial Accounting IB; CPT 125 End User Computing II

ACC 391 Work Integrated Learning (12 credits) NQF 7
This module for degree students in Accounting provides the student with exposure to practical business situations and provides ‘handson’ experience. It equips the student with an opportunity to apply theoretical knowledge to real work situations. All students in the Faculty of Business are required to engage in Work Integrated Learning (WIL) and gain this useful experience. Areas of exposure should include: the use of Pastel accounting software in the preparation of financial statements, taxation, audit, cost and management accounting, and financial accounting.
Prerequisite: A minimum of 48 credits of core modules

FNC 399 Corporate Finance (12 credits) NQF 7
The module builds on the foundation set in FNC 387 Business Finance. Students will utilise prior knowledge to understand more complex topics present in financial decisions faced by financial managers and accountants in the corporate world. The module focuses on valuations, capital budgeting and risk analysis, capital structure, leases, derivative securities and international financial management.
Prerequisite: FNC 387 Business Finance

REB 317 Values, Character, & Personal Enrichment III (8 Credits) NQF 5
This module concerns itself with the values, character development and personal enrichment acquired from studying the life of Jesus as revealed in the Gospels. It begins with a brief geographical and historical overview of the holy land. The module then focuses on the values, character development and personal enrichment enshrined in the life and teachings of Jesus Christ. These include the concepts of forgiveness, work ethic and honesty, caring for others, stewardship – caring for the environment, how to deal with stress and discouragement, and servant leadership. Students will also learn from the ultimate sacrifice which Jesus made.
Prerequisite: REB 217 Values, Character, & Personal Enrichment II

ACC 401 Auditing Theory (12 credits) NQF 7
Auditing Theory is a year module comprised of two parts: ACC 401 and ACC 404. The module is a study of the theory and practice of auditing beyond the fundamental (introductory) level offered in ACC 383. It covers the following two components in detail: (i) the audit process and, (ii) the testing methodology of audit cycles.
Prerequisite: ACC 242 Financial Accounting IIB

ACC 436 Taxation I (16 credits) NQF 7
Taxation is a year module and is comprised of two parts: ACC 436 and ACC 438. Taxation I involves the study of the principles of the taxation of natural persons. The module includes the provisions of the Income Tax Act, 1962, as amended, as they relate to gross income, exempt income, the general deduction formula, income and expenses of individuals, fringe benefits, taxation of nonresidents, retirement benefits, and prepaid taxes and concludes with the basic principles of capital gains tax as it relates to individuals.
Prerequisites: ACC 152 Financial Accounting IB; ACC 222 Taxation Fundamentals

ACC 461 Financial Accounting IIIA (16 credits) NQF 7
Financial Accounting III is a year module and is comprised of the following two parts: ACC 461 and ACC 462. It is a study of financial accounting for companies to provide students with the knowledge and skills to enable them to prepare annual financial statements of companies in accordance with the requirements of International Financial Reporting Standards (IFRS). Some of the advanced accounting topics covered include: framework, preparation, and presentation of financial statements (Framework and IAS 1); noncurrent assets held for sale and discontinued operations (IFRS 5); accounting policies, change in accounting estimate and errors (IAS 8); events after the reporting period (IAS 10); the effects of changes in foreign exchange rates (IFRS 7, IAS 21, IAS32, IAS 39); financial instruments (IAS 32, 39 and IFRS 7); and related parties (IAS 24).
Prerequisites: ACC 352 Cost & Management Accounting II; ACC 380 IFRS; FNC 399 Corporate Finance

MGT 405 Production & Operations Management (16 credits) NQF 7
This module addresses the analysis of problems and issues faced by production/operations managers in manufacturing and service industries. Concepts and techniques include operations scheduling, quantity control, plant layout, facility location, line balancing and queuing theory, production and inventory controls, forecasting and linear programming, supply chain management, and logistics management. Both qualitative and quantitative techniques of operations in management will be covered.
Prerequisites: MGT 141 Principles of Management; MTH 225 Business Statistics

ACC 404 Auditing Applications (12 credits) NQF 7
Auditing Applications is a year module comprised of two parts: ACC 401 and ACC 404, and continues the study of the theory and practice of auditing. The following two new components will be covered in ACC 404: the audit of the different classes of transactions and amount balances as they pertain to the specific audit cycles. Included are concepts in auditing related to determining the nature and amount of  evidence the auditor should accumulate, the objectives to be accomplished in a given audit area, the circumstances of the engagement, and the decision to be made to determine the appropriate evidence obtained. The legal liability of auditors and auditing within a computerized environment are also covered.
Prerequisite: ACC 401 Auditing Theory

ACC 438 Taxation II (credits 12) NQF 7
Taxation is a year module which is comprised of two parts: ACC 436 and ACC 438. Taxation II involves the study of the principles of taxation of companies and other business enterprises. The module includes the provisions of the Income Tax Act, 1962, as amended, as they relate to Normal Tax, Taxable Income, Tax-free Income, Allowances and Deductions, and the way in which taxation is calculated and handled within the accounting system of a business. It includes a background discussion on government policies and the National budget, the Calculation of VAT and its subsequent payment to SARS (South African Revenue Service), the responsibilities of employers in respect of registration for tax and their employees, the calculation and deduction of tax from salaries and wages and its payment to SARS. Finally, the module includes the concept of Provisional Tax and its calculation and treatment in the accounts of a business.
Prerequisites: ACC 222 Taxation Fundamentals; ACC 436 Taxation I

ACC 462 Financial Accounting IIIB (16 credits) NQF 7
Financial Accounting III is a year module and is comprised of the following two parts: ACC 461 and ACC 462. It is a study of accounting for business combinations and the preparation of consolidated financial statements of a complex group with specific reference to change in ownership, foreign operations, and the preparation of the consolidated statement of cash flows.
Prerequisite: ACC 461 Financial Accounting IIIA

MGT 445 Business Strategy (12 credits) NQF 7
This is a capstone module that is designed to develop skills to view a business organization from a top management perspective and provide strategic  leadership. This includes, skills to conduct a business environment analysis, identify strategic issues and determine set strategic direction, generate alternatives and propose a programme or a strategy to address the issues and achieve the strategic goals. Attention is given to developing strategies, matching organizational resources to the strategy, achieving a strategic competitive advantage, and lead the organization to greater heights.
Prerequisites: A minimum of 48 credits of core modules

MGT 452 Business Ethics (12 credits) NQF 7
This module is a study of managerial approaches for operating business ethically, and emphasises business decision-making from an ethical standpoint. It covers ethical issues in business, corporate governance, philosophical approaches to ethics, corporate social responsibility, human rights, ethics in managing business, handling fraud, whistle blowing, code of ethics, ethics training, institutionalizing ethics, and global ethical issues.
Prerequisite: MGT 141 Principles of Management

ACC 130 Introduction to Accounts IA (12 credits) NQF 5
This is an introduction to basic accounting which is designed for students who are not majoring in an accounting or management degree. The module covers the accounting process from the generation of source documentation to the preparation of financial accounts. The module will cover the recording of transactions in general and subsidiary journals, including the cash book and trial balance. Finally, final accounts like Statement of Comprehensive Income, Statement of Financial Position and bank reconciliations will be covered.

CPT 033 Fundamental Computing I

The module provides students with the mastery of the alpha- numeric keyboard using MS Word, with an emphasis on controlled speed, the correct display of basic documents, and a speed objective of 25-30 words per minute.  Computerized diagnostic tests identify individual weaknesses and levels of proficiency.

MTH 052 Foundation Mathematics I (12 credits) NQF 5

This module provides a comprehensive study of basic mathematical skills and will provide a strong mathematical foundation in the application of mathematical concepts, in addition to serving as a basis for further studies in mathematics. Areas of focus include basic arithmetic (e.g. fractions, ratios, discounts, exponents); fundamental algebra (e.g. expressions, algebraic equations, inequalities, graphs); basic statistics (e.g. measures of central tendency, standard deviation, probability, data summary); and basic finance (simple & compound growth, foreign exchange rates). The module therefore focuses on a basic understanding of mathematics concepts.

REB 017 Values, Character & Personal Enrichment (4 credits) NQF 5

This module is taught as an interdisciplinary module for all foundation-year students at Helderberg College of Higher Education. The module aims to help students to develop a set of values which will assist them to achieve success in a tertiary environment and in their subsequent roles in life. The module will be taught from a faith-based perspective with a focus on the Christian faith.

CPT 034 Fundamental Computing II

The module provides students with keyboarding techniques to master the keyboard by improving their speed and accuracy.  The module also includes the use of basic word processing functions in typing paragraphs, memorandums, letters, papers, reports and advertisements.  

Prerequisite: CPT 033 Fundamental Computing I

MTH 061 Fundamental Mathematics I (12 credits) NQF 5

This module builds on a basic understanding of mathematics concepts as covered under the module Foundation Mathematics I by covering some of the same areas but at a more advanced level. The topics include exponents, equations, inequalities, functions, and measures of central tendency. In addition, it introduces students to new topics under the same areas such as simple & compound decay, present & future value, dependent and independent events; histograms and differential calculus.

Prerequisite: MTH 052 Foundation Mathematics I

ACC 096 Foundation Accounting (12 Credits)

This is an introduction to basic accounting which is designed for students who are doing the foundation program wishing to major in accounting. The module covers the accounting process from the generation of source documentation to the preparation of financial accounts. The module will cover the recording of transactions in general and subsidiary journals, including the cash book and trial balance. Finally, final accounts like Statement of Comprehensive Income, Statement of Financial Position and bank reconciliations will be covered.

ENG 020 Basic English: Language and Vocabulary (20 Credits)

A module to elevate the level of English in general to a point that will enable active participation in, and understanding of college lectures, procedures, and assignments. There will be a focus on so-called academic literacies which will include skills in reading, writing, listening and verbal communication, as well as developing thinking skills. Discussions, research assignments and presentations will aim at the integration of faith as part of the learning experience, by focusing on Bible-based values and SDA beliefs.

CPT 034 Fundamental Computing II (8 Credits)

The course provides students with keyboarding techniques to master the keyboard by improving their speed and accuracy. The course will also include the use of basic word processing functions in typing paragraphs, memorandums, letters, papers, reports and advertisements.

EDU 070 Study Skills (12 Credits)

This module is designed to improve academic study skills and introduce resources that will engender success in college-level courses. Topics include basic study skills, memory techniques, note-taking strategies, test-taking techniques, personal improvement strategies, goal setting, and learning resources. Students are also encouraged to monitor, regulate, and take responsibility for their own learning. Upon completion, students should be able to apply the techniques learned to improve their performance in academic courses.

ENG 082 Academic Language Skills (20 Credits)

The English Academic Language Skills module is meant to direct students towards effective ways of developing their academic language proficiency. The classes will therefore provide the initial opportunities for developing academic language proficiency, but students need to take ultimate responsibility for further growth. The module follows a problem-centred and task-based approach, which means that students learn by:

• Solving real academic problems, and
• Undertaking authentic academic tasks.

ENG 084 Academic Reading Skills (8 Credits)

Academic Reading Skills is a skills-development module designed to develop active reading comprehension, flexible reading rates, and strategies to meet varied purposes for reading. Since the development of skills only increases through repeated practice and application, students should expect to do about three hours of reading a week. Students are taught how to read better by improving control of language (understanding, identifying, analysing, criticising), speeding up their reading, coping with texts and applying strategies for learning. The skills focus is the development of a variety of strategic academic reading techniques. In this manner, the students develop the ability to, amongst other skills, successfully gather and process information, distinguish between thematically relevant and irrelevant information, derive the meaning of ‘unknown’ words by establishing the context based on clues in the text. Suitable, context-specific strategies and methods will be applied in this module.