BACKGROUND TO THE BRIDGING PROGRAMME IN THE THEORY OF ACCOUNTING (BCTA) 2015 The main aim of the programme is to provide students with a good academic basis in the field of accounting, financial management, taxation and auditing in order to prepare them for the University of Johannesburg’s B Com Honours (Accounting with specialisation in Chartered Accountancy) programme. Successful completion of the BCTA programme (with a minimum overall average of at least 55%, as well as a minimum average for Intermediate Accounting of 55%) give students access to the following programme at the University of Johannesburg: B Com Honours (Accounting with specialisation in Chartered Accountancy) It is important to note that BCTA is specifically designed for the UJ B Com Honours (Accounting with specialisation in Chartered Accountancy) programme, and will not necessarily provide access into other university’s programmes. Entry Requirements for BCTA Entry into the BCTA Programme will only be granted after a student adheres to one of the following: UJ Applicants In order to register for a specific BCTA subject the third year module(s) of that subject must have been completed for degree purposes. For example, a student may only register for Intermediate Managerial Accounting and Finance if he/she has already completed Financial Management 300 for degree purposes. 1. If a student is currently studying towards a B Com Accounting Degree (Main Stream) at the University of Johannesburg, he/she may only register for BCTA under the following conditions: a. the degree is completed, and b. an overall average of 55% was obtained for all third year modules. 2. A completed Bachelor of Accounting Degree Applicants who do not hold a University of JHB B Com (Accounting) or Bachelor of Accounting degrees 1. A completed Degree with Accounting up to a third year level and Financial Management up to a third year level, obtained at: A SAICA Accredited Institution provided the student has maintained an average of 55% for all 3rd year modules, or A Non-SAICA Accredited Institution, provided the student has maintained an average of 65% for all 3rd year modules All applicants 1. The above qualifications must have been obtained within the preceding three years. Subsequent Entry into B Com Honours (Accounting with specialisation in Chartered Accountancy) Students who have completed the BCTA Programme must obtain an overall average of at least 55% in BCTA as well as a minimum of 55% for Intermediate Accounting in order to apply for the University of Johannesburg’s B Com Honours (Accounting with specialisation in Chartered Accountancy) programme. Programme Content In order to successfully complete BCTA, the following four modules must be passed within a minimum period of one year, and a maximum period of two consecutive years: - Intermediate Auditing - Intermediate Accounting - Intermediate Taxation and Tax Planning - Intermediate Managerial Accounting and Finance Assessment Learners will be required to sit for five tests and one final assessment opportunity (examination) per module. A student must pass (50%) all four modules individually in order to obtain the Bridging Programme in the Theory of Accounting. Lecture sessions Lectures will be presented every Monday evening from 17:30 to 20:30 and Tuesday to Thursday evenings from 18:00 to 21:00. Please note that BCTA is a part-time programme, and you may not under any circumstances attend any day time classes along with the full-time degree students. Programme fees The estimated programme fee for the BCTA programme is R4 200 per module and is payable as follows: Full amount payable at registration; or 50% of total fee payable at registration; and 10% of total fee payable on or before 15 April, and 40% of total fee payable on or before 15 August. Important dates Closing date for application: 30 September 2014 Registration date: January 2015 (exact date will be communicated later) Starting date: First Monday in February 2015 Applicants will be notified whether their application was successful or not during December 2014. Additional information Additional information can be obtained from: Gugu Khumalo at (011) 559-3445 or [email protected]
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