Introduction to South African Accounting 2

University of the Western Cape

Course Description

  • Course Name

    Introduction to South African Accounting 2

  • Host University

    University of the Western Cape

  • Location

    Cape Town, South Africa

  • Area of Study

    Accounting, Management

  • Language Level

    Taught In English

  • Prerequisites

    Pre-requisites: ACC130/131
    Co-requisites: ACC130/131

  • Course Level Recommendations


    ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.

    Hours & Credits

  • Host University Units

  • Recommended U.S. Semester Credits
  • Recommended U.S. Quarter Units
  • Overview

    Main Outcomes:
    At the end of the module, students will be able to demonstrate the ability to:
    · Prepare the financial statement of a sole trader based on accrual accounting
    · Do an elementary analysis and interpretation of the financial statements of
    a sole trader

    Main Content:
    · Accounting as an information system
    · Periodic measurement of income
    · Preparation of the income statement and the balance sheet for a sole trader
    · Elementary analysis and interpretation of the financial statements of a sole

    Breakdown of learning time:
    Contact with lecturer / tutor: 56 hours, 3 lectures per week
    Assignments & tasks: 42 hours.
    Tests & examinations: 9 hours, 1 tutorial per week
    Self study: 43 hours

    Total Learning Time: 150 hours

    Assessment Type e.g. CAF Tests and tutorials:
    40% final mark
    Examination: 60% final mark

Course Disclaimer

Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.


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