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UbIIVERS ITY OF PORT ELIZABETH

APPTICATION FOR APPROVAL FROI"T THE MINISTER OF EDUCATION AI{D CULTURE;AD}ITNISTRATION: HOUSE OF ASSEI'IBLY FOR THE INTRODUCTION OF A 4-YEAR

PROFESSIONAL D!:GREE BACCALAUREUS COMMERCTT (RATTONUI"T)

This appl icat lon is conplled ln accordance with the reguir:ements of the"qual l f lcatJ .on st ructure for Univers l t les ln Souch Afr ica" , NATEIJ 02-116,whlch supersedes the document previously known as SAPSE 116.

1 . APPROVAL BY TI1E COUNCIL OF THE UNIVERSITY OF PORT ELIZABETH

The subrn j .ss ion of th ls appl lcat ion was approved by the Univers l ryCounci l on the 23 November L987 on the reconnendacion of theSena te .

(

2 ,

2 . r

2 . 2

2 . 2 . L

2 . 2 . 2

6 .

6 , 1

SI]MMARY qF THE REQUEST

Approval is requested for the of fer ing of che 4-year profess ionaldegree B .Cou . (Ra t lonurn ) w l th in the Facu l t y o f Economlc Sc iences a tthe Univers l ty of Por t E l izabeth.

This request is based on the fo l lowlng:

There id anple need for the ln t roduct ion of . thJ.s profess lonal lyor iented t ratn lng ln a f ie ld whlch is of great lnpor tance ln boththe publ ic and pr ivate sectors of the South Afr ican €cooon1l .

No t ra ln ing whlch takes ln to account the responslb l l l t ies anddemands that wi l l be d i rected towards accountants and audi tors lnthe coning years, ls of fered at any South AfrJ .can Univers i ty atP r e s e n t .

NAME OF THE DEGREE

Baccalaureus Conmercl l (Rationurn) B. Com. (Rationum)Faculty: Econornic Sclences

ENVISAGED DATE O}' INTRODUCTION

1 January 1989.

PERSONNEL TMPLICATIONS

No addi t ional s taf f or fac i l i t ies wi l l be requi red.

REASONS FOR INTRODUCING THE DEGREE

Background

Al though the aud l t ing pro fess ion in S .A. fo r many years fos te redt h e i d e a l o f b e i n g a g r a d u a t e p r o f e s s i o n , n o t h i n g p r a c t i c a l w a sdone towards tha t goa l . In L97L, however , UPE Eook the lead inin t roduc ing a p rerequ j .s j . te degree f -o r the CTA (now ca l led the Pos t -Graduate D ip lona ln Accountancy) . S ince then a l l buE one o f theS . A . u n i v e r s i t i e s h a v e f o l l o w e d t h i s e x a m p l e .

3 .

5 .

6lr*g,81t

f

6 . 2

6 . 3

2

The s l tuatLon was not ' easy. The crA could be obta lned af ter a 4-yearfu l l - t fune course o r a 5 -year pa r t - t lme course . rn o rder to rema lncompec i t l ve UPE had Eo des tgn a to ta l l y new sy l labus so as Eo ensurethat the regul rements of Ehe Audlcorst Board pr t r " the addt t lonalrequ l remenEs fo r the degree cou ld a l l be sa t t s f led w l th ln a 4 -yearper lod ' The only so lut lon rdas a B.Con. curr tcu lum having onlyAccoun t tng sub jecus as maJors l i .B . a somewhaE wate red-down degreeplus 1 year for Ehe CTA.

Th is has been an unsa t l s faccory s lEuaE lon as che degree does no t ,tnc lude suf f tc tent academLc courses of a baslc nature Eo equtps tuden ts p roper l y fo r the Eremendous respons tb l l l t y shou ldered bycharEered accounEants and audl t ,ors . The work and reporgs of audlcorshave a na te r la l l n f l uence on pub l l c tn te resEs and tc 1s exEre rnerynecessary thac members of th ls profess lon have not only the cechnlcalq u a 1 i f l . c a t 1 o n s b u E a 1 s o , a m o n g s E o t h e r c h i n g s , a @economics and a knowledge of

" l " "Erontc data processlng and e lect , ro-n lc med la as we l l as the w lde f l e ld o f Eaxauron lnc lud ing Lncome E ,ax .

: : " : : I : : :1 .^ :n : : :^ f r1 | ls o t knowtedge wourd necess l raEe untversr rye 4 b J

: : :11: lg o f_ : r , lea .sr s lx vears ' gyr " r lon, wh lch aE rh ls sEase ls noc6 v r 9 t a u Lf e a s l b l e ' r c l s , h o w e v e r r p o s s t b r e E o d e s l g n a f l v e - y e a r c u r r l c u l u m

c o n t a t n l ' n g m o r " " ' ' a " o . . " " . ' t r a t 1 n g o n o n e o f c h et h r e e E o s ta n d e s t a t e

lmporEanE d l rec t ions lmanagemenc consu lc .c io r r , Eaxac lonp lann lng , and compuEer lsed sysEems) .

I t h a s b e e n d e c l d e d t o l n E r o d u c e 3 d l f f e r e n t c u r r l c u l a f o r a f o u r -year p ro fess lona l degree; one cur r tcu lum ln each o f the above-m e n t l o n e d d l r e c t l o n s . T h e r e a f t e r , a c a n d l d a c e w t l l c o m p l e c e E h e o n eyeaf Pos t -g raduate D lp lona ln Accountancy . IE has a lso been dec ldedto keep the ex lsE lng 3-year degree, noak lng the new degree op t lonar .T h e - 4 - y e a r d e g r e e w 1 1 1 h a v e m u c h m o r e p r e s c l g e v a l u e a n d w t l l b e r c e re q u l p t h e c a n d l d a t e f o r c f u q u a l l f y l n g e x a r n t n a g l o n s o f E h e p u b l l cA c c o u n t a n t s t a n d A u d l t o r s t B o a r d .

' A l f e a d y t r ' t " . " l s g r e a E l n c e r e s E 1 n

t h e d e g r e e a n d l t l s h o p e d t h a c t h e o t h e r u n l v e r s l t i e s w l l l a g a l nf o l l o w c h e e x a m p l e o f u P E a n d E h a t l n t t m e t h e 4 - y e a r p r o f e s s l o n a ldegree wt11 rep lace che 3-year < legree .

I t l s s t r u p l y n o l o n g e r p o g s l b l e t , o e q u l p c h e a c c o u n r , a n t , s a n d a u d l c o r so f t h e 2 1 s t c e n t u r y p r o p e r l y f o r t h e m a n y d e m a n d i n g t a s k s a w a l E l n gthem' Th ls p roposed new course o f s tudy represents a b reakchrough lnso lv lng the prob lem.

CURRICULA FOR TITE DEGREE

{

7 .

3

Curriculun R 1 ( Conputer ized Sys ress)

1 .2 ;3 .4 .5 .6 .

7 .

Flrst yearAccounting 1Int roduct ion Eo EconomicsI" loneEary Economlcs IBusiness Economics lABusiness Economics IBl"IachenaElcs for

EconomisEs 1AInCroduc t ion Eo

CompuLer Sclence andDaca Process ing tA & lB

Second yearCommercia l ConpuEer

Sc lence 2Macro-economies 2Micro-economics 2Cornmerclal Law 1Company Law LMathemaEics for

EconomlsEs 28Accoun ts o f Execu to rs ,

L iquidaLors andTrusEees 2

AccounEing 2

Third yearCommercial CompuEer

Sc ience 38Economic SCat i sE lcs 1I'lanagement Accounc, ing 2Aud i t i ng : InEerna1 ConUro lEconomlcs 3A

Fourth yearAccouncing 38ManagemenE AccounEing 38AudiElng 38Income Tax 3Comrnercial Law 2

(L'r

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1 .

2 .3 .4 .5 .6 .

7 .

8 .

1 .

2 .3 .4 .5 .

1 .2 .3 .4 .5 .

Course CodeR e l a c l v e C o u r s e t ^ l e l g h r

B a s i c C o n r e x E u a l l yB a s i c

O E h e r s

RECGECHEKAEKB

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1II1I

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, 2 0

' 1 0, 1 0

, L 2' l l

' 3 0

' 1 0

, 2 4

, 4 0

, 3 5

, L 2

' 1 0

, o 2

' 1 5' 1 5

, 2 0, 2 A, 1 0

r , o 2 | 2 , L 4 Q , 9 2

T o c a 1 R e l a c i v e C o u r s e W e i g h r = 4 , 0 8

4

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C u r r i c u l u m R 2 ( M a n a g e m e n t C o n s u l c a n c y )

First year1. Account lng I2. In t roduct ion to Economics I3. Monetary Econonics I4 . Business Econour lcs IA5. Business Economics I ts6. l lathematlcs for

Economlsts lA7 . In t roduc t lon to

Coiputer Science and

. Data processlng lA & lB

Second year1. Buslness Economlcs

(Producr ion l tanager) z2. Business EconomLcs (Market-

ing Managemenr ) z3. I" lacro-economics 24. Iul icro-economics 25. Commerclal Law I

Conpany Law 16. Management Accountlng z7 . Accoun ts o f Execu to rs ,

L iquidators and TrusEees 28 . Economlc SEat l s t i cs I

Third year1 . One o f

(i) EEIiEss Econonlcs(Flnanclal l*{,anagenent) 3 &

Buslness Economics(Business Managenent) 3 &

Economlcs 38(1 i ) Economlcs 3 and B. Economics

(Financial I'Lanagenent) 3( i i i ) Economics 3 and B. Economlcs

(Business Managenent) 32. Account ing 23. Audi t ing: In ternal Contro l 2

Fourth year1. Account lng 382 . l"lanagement Account lng 383. Audi t ing 384. Income Tax 35. Commerclal Law 2

r,J

Course CodeRelat ive Course Weight

B a s l c Contex tua l l yB a s l c

O E h e r

R 1ECG 1ECH 1EI(A IEKB I

I^TEA I.

WRC I andWRD 1

EKC 2

EKD 2ECI 2ECJ 2JtsH 1JBI'{ l.R K 2

RBR 2WSE 1

EKE 3 and

EKF 3 andECB 3EC 3 andEKE 3EC 3 andEKF 3R 2Roc 2

R B 3RKB 3ROB 3RIT 3JBH 2

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, 1 6

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, 2 0' 4 0

, 4 0

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, L 2

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, 2 Q

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, 3 5

, 1 2

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, Q 2

, 1 5

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1 1 0 0 o rL r z Q

I , 8 8 o r2 , 0 9

0 , 9 2

Tota l Relat lve Course Wetght = 4rOO

5

Curriculun R 3 (Taxation and Estate Plannlng)

FLrst year1. Accounting I2. In t roduct lon to Econonics 13. I" lonetary Econonics I4 . Business Economics lA5. Business Economlcs 186. Mathemat lcs for

Economlsts 1A7. Commerclal Law I8. Company Law I

, f, Second year\-- 1. Private Law I2. General Jur isprudence I3. Roman Law 14 . In te rp re ta t ion o f S ta tu tes I

OR Pr incLples of Incerpre-ta t ion o f S taEutes I

5. Accounts of ExecutorsLlquldators and Trustees 2

6 . Economlc S ta t l s t l cs I7. Accounting 28. In t roduct lon to Couputer

Sclence and DataProcessing 1A & 18

1. *::1"';::32. l4acro-economlcs 23. I'fficro-economlcs 2

-tC 4. Prlvate T-aur 25. I' lanagement Accounting 26. Audi t ing: In ternal Contro l 27. Commerclal Law 28. Law of Taxat lon 4

Fourth year I

1 . Account tng 382. i 'Ianagement AccounElng 3ts3. Audi t lng 384. Income Tax 4

Course CodeRelatJ.ve Course Welght

B a s l c Contex tua l l yB a s i c

0 E h e r

R 1ECG 1ECH 1EI(A 1EKB 1

WEA 1JBH 1JBM 1

JPV 1JPK 1JPL 1JFIJ 1 ORJFG 1

RBR 2

WSE 1R 2WRC 1 andWRD }

RIT 3ECI 2ECJ 2JPV 2R K 2Roc 2JBH 2JSB 4

R B 3ITKB 3ROB 3RIT 4

r 1 0' 1 0

' 1 6

, 1 0' 1 0

, 2 0

, L 2, L 2

, 2 0

' 1 0, 1 0

' 1 0

, 2 0

, 2 4, L 2' 1 1

, 2 5

, L 2

, 3 5

' I 0

' 1 0' l 0

, Q 2

, t u

' 1 5' 1 5

' 0 4

, 2 0, 2 Q, l o

I , 0 0 I , 9 9 I , l 6

Tota l Re la t i ve Course Weigh t = 4 rO5

6

8. coMpLIANCE WITH THE REQUIREMENTS OF NATED 02-116

The cur r i cu la se ,E ou t above conta ln theo f b a s i c , c o n c e x t u a l l y b a s i c a n d o E h e r

f o l l o w i n g c r e d i C s i n r e s p e c Es u b j e c t m a E t e r s .

OTHERBASIC

0 ours e Cred i LCode V alue

Curriculuu,r R 1

CONTEXTUALLYBASIC

Course C red i t C o u r s e C r e d i tCode Value Code V a lue

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ECG 1ECH 1WEA 1ECI 2WEB 2WSE 1ECJ 2ECA 3

0 , 1 00 , 1 00 r 1 60 , 1 20 , 1 2O r2O0 , 1 20 , 1 0L r 0 z

R 1EKA 1EKB IJBH Il'lR.C IWRD 1I^JRE 2R 2I^IRE 3R B 3JBH 2

O r200 r l 00 , 1 00 , l 00 , 1 20 , 1 10 , 3 0O r240 , 4 50 , 4 0O , L 22 , 2 4

JBM IRBR 2R K 2Roc 2RKB 3ROB 3R I T 3

JBI'I 1R K 2RBR 2Roc 2RKB 3ROB 3RIT 3

JBI'I IJFD IJ S B 4RBR 2R I T 3R K 2ROC 2RKB 3R O B 3R I T 4

0 , 1 0 ( ? )0 , 0 20 , 1 5 ( ? )0 , r 5O , 2 5O , 2 50 , 1 0L , 0 2

0 , 1 00 , 1 50 , 0 20 , 1 50 , 2 5O , 2 50 , 1 0L , 0 2

0 , 1 00 , 1 00 , 0 40 , 0 20 , 1 00 , l 50 , l 5O , 2 50 , 2 50 , I 0L , 2 o

Curr icu lum R 2

w

ECG 1ECH 1WEA 1ECI 2ECJ 2I,ISE IECB 3

o r E C 3

0 r 1 00 , 1 00 , 1 60 , 1 20 r 1 20 r 2 00 , 2 01 r 0 0o , 4 0l r 2 0

R 1EKA IEKB 1JBH II,JRC 1I^RD 1R 2EKC 2EKD 2EKE 3EKF 3R B 3JBH 2

0 , 2 00 r 1 00 , 1 00 , I 00 , 1 20 , 1 l0 r24A r L z0 rLz0 , 2 00 , 2 00 , 4 0O , L z2 rL3

Curr icu lum R 3

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: - r F i rst Senicster

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actc lcraror . compounr l rnu!r i r : i icr . .5avi i rgs and invcst l t rent d. t r t r l . f i r t td , ' { / 'o i t . -L iqui<l i tv f t rnc-

r i o ' s : l i qu id i t l . p ' r . f " r "nce "p ioper " , con io l i c la t cd t i qu id i t l ' c t r t vc ! t l r c ' lS ' l - \ l d iag ra rn . ( ' t Lcc -

tut 'cs Pcr rst 'ek)

I I ICRO-ECONO\ t lCS 2 : EC j 2

Sccortd Sct t rcster

Thc t5cory cr f Ccntand: inCi : Ierc l rcc analvsis. C-otrsumcr s. t t r t : lus. Tl rc thc-o11' of prod.uct iotr :

1 : roduc t iop func r ions . i sooua : : t s . Equ i l i b r i un t .o f r l re f i r l n i n l t r c s l ro r t anc l l ong r t rn ' \ l a rkc t

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t ion, o l igol io l i . . j l : ink1. o[ igo:oi l i 'd . . r i r , r - . . l . rc l - .cul i ;c ; . l l rc thcr , r r l ' . ,Pf d isrr ibut iorr l Ptof i ts , tc t r t ,

in tc: 'cst , \ ragcs. (* lcctr . r res l )cr r \ qc i i [ ' - . ' . " '

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' ' ECONOIf ICS 3: EC 3 r , , . : " , . . . i ' ; '

, \ subrr: irr irnuur ofr35 is rcquircd for cai l t sicr iorr of the coursc. : .l:irst Scrncster

'! Tht Tlrcory of I;tlatian (l lecrure ue r rveck)I r .I l i tn l l i r ical aspccts of in l l : r r ion:rD' proccsscs; hr '1>cr i r r f let ion; sccul l r i r r f l : r r ion; ntoncr: r11, inf l l .

t i on ;cos t .pusha t t r l c l c rna r t t l . pu ! | i r r f l n t i o r : . . . \ l r t i . i r r f l ; r t i . o l r ; : c l l i c i c . sIutrcCuctiott to lhc Thun oj Di:'tk:t::t:il Etonuilcs ( I lccturc pcr rr'ccl:) iThc character is t ics and proolems of thc dcvclopir rg tountr ies. Thcorcr icel f rorr ' rh rnodcls:Srni th, \ l : r l thus. l l icardo, \ f an, Scl :urnpcter , l : larrod-Dornrr ,

' I ' inbcrgcrr . Chcncry and l ; r isch.

t r- | IutroCuc:ion to l)usincst C-,;c!c Tfu:r; (l lccturc 1:cr rvcck) | '

K- LJt" bt ts incss c1'c lc a l r t l thc scol lc of ccotrotn ic c lvnsrnics; st ructural arr t l lo l rg- tcrr ; r b l ranges;gcnera l c1 ' c t cs and f l uc tua t ions in i nd i v idue ln ra rkc l s ; t hco r i cs o f t l r c bus incss c1 ' c t c . . i ;tnlunatlonal Eco:tontics (lntcntcti:nci Tta|c) ( I lcctrrrc pcr rvcek)

. Ecotrornic t l roueht on thc theor; ; of cotnl larat ivc i rdvantxgc; cconolnic t l rought arrr l ' l l r ic t ice ofintcrner ional t radc pol icr , .

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[ i rst Scrncstcr

fttu n,rog, o! IttJtatiiont(l lccture pcr rrccl:)

[-pft i . i -aspccts of inf lat ionen' proccsscs; h1'1:crinf lat ion; seculrr inf lat ionl monctaq' inOe'-- i ion; cost-puih and dcnrand.pu!l inf la.t iorr. .{nt i- i rr f l :r t io:r ytol icic.s.

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s iness c1,c lc anci rhc icopc of cconornic dy ' t tatn ics; st ructural e.n i l long-tcnrt L 'hangcs;c l . c l cs a r rd f l r r c tua r ions in i nd i v id r ra l n ta r l : c t s l t l t co t i cs o f t l r c bus i t : cssc1 ' c l c , ' : .

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gencral c,vctes at lc ! l luctu; t t ior . ls i r i i ; rd i r ic iu; , r l rnarkcis: r l rcor ics of r l rc l l t rs i r :css cr .ctc.l i lunatlona! Emui::ics (l*tnct::cai Trcie) ( I tccrurc pcr \r.c(.k)[ ' co t to l r l i c t l r ous l t t on . lhe t l t c "o t r o f co rn l :a ra r i vc ac l i ' a r r r : rgc ; ( ' conor r r i c thoug l r t : r ' d j : rac i i cc , l ri r r tcrnat ional t racie pol icr ' .

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\T: ISKUNDIi YtR EI iONO.\ IE .

\\ ' tsKUNDli vtR EKo.\O\tE t,r i l t[..r IE c r s t c S " n : c r t c r ' ; : . .Fundamcntc lc 'konsePte r '4n die ' rc l icnaar. I l lc ic l i r rg tor l ) rogratnrner i ,g. ' IJers icrr i lg r .arr cks; lo-t rente ' logar i t tncs gn di9 oplos.vart gclvktycl igc l jnc i l rc , l=rgi ly .k i , rgr . Rl t i " gcral le. pernrrr rasicse' kornbir tasies. 'Binomia; t is i t - l t . i ' .g . Iu i rks icbigr i l : : bcsruai t i t ig t r 'u ' j i . t f rg. , , , . lc s 'cs ia lc furrk-s ies ( lnet- l ru l le graf icke): l inc[ ' rc , i i r 'a<lrat i tsc. , i r ipcrb_ol icsci eksporrensiatc.c, louar i t rn icsc furrk. .s ies ' \ rcel tcrrne. L i rn i i : rbcgr ip ct t kont i r ru i rc i i . l )e afgclc ic l . f , t ; [ t i ; i ; ; ; . t i - t , , , . , , r ,crarr t lcr i ' (s-ternpo). Ret ls ' i r d i f fcrcrr s i : rs ie. r r I gc lc idc 'a, l ,cc l rcr i rc .1'rr'cedc Semcster

I {odrorde'afgclc ides, pers i i i lc afgclc ic lcs c 'n. i rn; l t is icrc d i f fcrcnsiasic. r \ f .gc le i< lcs r tan eks 'orcrs i ., a le cn logar i tnt icst ' fut l l ; ,s ies.

' I ' i igonorr tcrr icsc verhoudnrgs 'an algcrncne hockc, racl ianlr r ra:r t .1 ' r igonotnctr icsc fur tks ics cr t hui inversscs rncr . graf iekc. . r \ f1;ctc i r lcs r .an.bg. f tyrksies. Jr la ls i -nlurtl ' ctr tt l itt ittttr! 'waar(lL's 'att futtk-sics. Irrtcgl' isi" ,,r bi,.,,1.1t,";;; i.. ,rr,rr;r"."" .i; i i ;;;,;rj:; i;.Bcpaalde intcgralc. ' l -oe;rassir tes r .at t i r t rcgrasic"r ' i r arcas cn i 'o lurnes. i i " , , rou. t i f " - . l in ; ; ; i ; ; ; ; ; ; . ,

fcrgclvk ings' Prakt iesc toci rassings i 'an prr . r .qraurrrrcr i r rg u i t t t ic \ \ ' iskrrr r t tc .\\ 'tsKt,!.\DE VIR EKO.\Olil- I I l : \\.t it] IEcrste Sctrrcster(a) oncindigc t r teetk-unt l ige rgeksc. I ) ic c.ksponensiaat cn t , , .gor i i r i re funtrs ics. \ rcrdcrc r t i f lqr .cr-' siael- en inicgral.!1.fic!11iy.e.n rocpassirrdr.. i.T.rvcirlc s",,r"*tir.' ;'..,, ;;iiil;:i,i1.].;,:

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rliolvoru.EsE s:r;t?1rr1;r..: :EKO.\O\fIESE ST..iI]S'I'IEK I : IVSE I

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I Tfu Tluor-v oJ InJlttion ( I lt crure ptr rseck)

* : l ' : : . - : t j : f : : : , : l^ : : : , ] : : l : : l l t i p^roccsscsi t r l l rc_r i , r f l r r iorr ; sccurar inf ler ic , r r ; rnoncrar l . i r r f la-

t ron ;cos r -pus i r r r rd de r r rand-ou ! l i r r ! l : r r i on . . \ r r r i . i l r f l : r t i o : r 1 :q t i c i cs .

. :Eerste Sernesrer(a) sutist i tk (2vz tesings. ru:orirur c. ' l t uur l l rar:r ics per rr:ecrr;lJesk^'r 'cnde srat i i t ick'

" '"nt""t ' . r 'e ' i r jok:r l i , . l l .r , , f ." ia;,rg. \ \ .aarsri l .nl ikheid. Ir iper.gco.tt lctr iese-' binorni:rtr ' - ' I 'oissott- .ct r)o'r l l i r i l l 'c 'r lcr irrgs. l \r l rurisi" . j ,r ' r ,""xpr'cf, ccrr 'orrcrirc' cr 'ckansige st-cckprocfnetrt ing, t l i " gJ;,, ik -:"" ' i ."r , tg.rai le, sisrc,rr" i i . r- , gesrr.ari f i .rec,.<rc J.l":i:[:li:::H:T.1 Pu't'-c'r i',,i,'''niil",.",;'.,i'.:;' g.,,,iaJ"iJ;;';;;;,,"p"rsics, r.rc1,ari,g

(b) Tloric ,an l"iuansia ( | l:.tesi*gs,l/r,turor.i la I cyr t/turrr pral:rics per rr.eel:)Rcn rcbegrippc, j:rar-eciie, sI Jt.'la.rgi's, ;rriig", i";.,Trveede Semestcr

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(c) '9 tat is t ic ! : (gr l r resin.gs, L! ruror iaar.crr vr . r rur-11r. ; rkr ics 'cr rvccr : ) .l l i l :o tesctoers ing' t i . ,beurt i t iheidsratrcr tc. i ; ; ; ; ; l r ; ; ; : \ -D.e rrcro( tes. xor. rerasir . e, r .cgrcssie.li:n;H',?ilt';"*,1;*:f;tJi*;:rui",'i,;;.',,;;"ullii,"*';,Xl'"',r,,,-*,,i,,g, ,.i.i,,,.,,.(d) Opcrasiowlc Na:.ors i tg ( | l - , l . ,s ings, Z:r rutor iaal cn Zz uur Pral : r ics per r lgct i )

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.- \LCI, I IENE R[GSKU.\D[ I :JPl i I

l icrs(c cn Trycede Senrcster

(n) Irthiditg iot dit stur!;ciivr r.'i. r,,g :

, I ( i ) Die rcgsbc.gr ipi ( i i ) l ) ie rsescrrs l lenlncrke, aard r : r r f t rnksie v iur d ie r r :g . : . ,

, ( i i i ) D ie ondc rskc id tussc r t r cgsnonr tc cn anc lc r no r tnc

( i r ' ) Onrsraat tsLrrorrr le et t kcnbrorurc \ ' : rn d ic Str ic l . . . \ t r ikaarrse rc.g( r ' ) I Jan rc r i l t g van d i c ' kc r r l l n r r rnc : :

( r ' i ) l r rdcl ins van dic rc; ; :

(vi i) l{cgsplc.r;irrg in Suid...\ t 'r. i l i :r(b) llry:.gcsl:itdnir ..

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. ( i i i ) Dir - Ccnrraansc r( 'g( i v ) l ) i c r c s c 1 r s i t . r ' a n c | i c I t o t r r c i r r s c r e q i r t \ \ . c s - I i r r r o 1 l : l(v) . Dic l {onrc ins. l lo l landsc r ' ( : t

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t i i c s r . ' r ' u r : r i r . . ' ! r l c ; t r r .

F i r . s t ; t t t t i S t ' r : t l t r t l S c t t t e s t , - ' r : l l r l r r , r l l r , . t i o n l r r : r ( ( ' , ; u l r r i l l t : . - ( i t r ) i l t r ' l r . i . r l . r r . i t i t r : r r . t i i ; l r . : r r i , . ; . r r r t !l ) r o l . t , ) r l : ( ) t l . l l c r ( : c t i i ; l g ( ' i 3 { t u ( ' i i : t l i . r i ! ; : , l . r l r t ' r . . . c l J i r i r , r r , k . 1 : , . t r r c : l \ i ! : r , t l l ( . r . l r , r r , } : . q f , , r i : i i r r : r l( ' : i t : ' i : c ' r : ' l ' r t s t , l t ' k l t t ' . r i . ; r r : r ' k i i t t r . t : r : i t : r i r ' : . r l ' r - . r . i . l t i ; r l r : ! l : , j , i . l i ; t . , . . . r : r i . r . n i l . r , i i r t : i 1 1 ; 1 . 1 ; i r , , , , , 1: t c r . ' i ' u : r t s : l l i l l s : l r r r ' : : t r i t ' : ' r t r i t t e i ; t i . t : t , , : t t c l r t . . . : : , : r : r r t i r : i i i . r i i , r ! i : , t ' r r 1 1 . j , i . . i , r ! t > r r i . i t . r r l . : , . ( ] r l * i l : r : . l rl ; t ) o [ : s : < i r ' ! ) . i l ' t : : l c t l i . r i . t c . ' c t t i t t ) : r l c r r r ' ! l t l i r r . ' l ) ; t r t : l r . : . , i t : : : : . i 1 : , : n l r t { . 1 1 i c \ r . , . . I U l ! i i l , , i . r : t l i . : 1 ; l u i i . , : rr : t . 1 l . i i . t t : ' . ; : . s l i i i r : c r , t t t t . t l i l t { i r r t t t t t ! l ! ( , l ! l . ( . t . : r r : . l . l ; : 1 ; i i l , : i t i , . , ; l , i t , l u t t . . i s . | . i t t " . i t l | ' . l i ' : t l : . t l : l t i . : r ' t i l r i t :

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r ; l l t a i t t t ' r c t i i t f r ' r i i l r : c i , l l r i c : t s r i ! : ; r : i i t i t r : r . r ; r t r r t ' . 1 1 , i i I r . r i i t i r , . t i i r : t ! r c t : . . i . u ; , i n ; l l i r i l : ; : i i l r e , : r , < i ' r 't i i t : Sr : t : r ; r r i i : c r r i c : ) t t : t ' .

I " i r s t a r r d S t ' t : o t r r j S c ' t n e s t t ' r : J ) i . ; s , , i t l t i , , r t t l l ' 1 : r u t ; l r : r ' i l l i i ) : c . : ' r : i : ( ) t ; I r r l ; u . i ) c l r { c ; ; c i . i , r . : r r i r , i . , s t r c r r i '; i t . r t c " : i i t < l i i c l : , : t t t t r r c s : ' i t l t : c i t r : d t r l . ' r u r p r i r c t r r r , t r t r : c c i . i , : : r i : i c s : d ( r t i t r . : s i , l i i u l . r 1 l . i ; . r ; : t . r . : i i r ; l i o . r, ( . ( J t l l t ) ; l | . l \ . : i ) r ( ) | : t ; ' | ' / . i s c 5 P l . l 1 ) r l o r l r i : i c : l , t i r l : i : t i , . . l l t , . , , : i . l i i . , t l : s t ' . ' l i ' g i : ; r l t , . i . r | : ! ' , | i c . l i l i l l ; , l .

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c50. l .

c 5 0 . 1 . 1

L4

RULES FOR THH GREB OF BACCALAUREUS COMI"IERCII RATIoNut"l)

Adnlsslon requirenents

A candi.dace must

be ln Possesslon of a ' . tnat rLculat lon cer t l f lcate or a cer t l -f icate of exenpEion J.ssued by the Jolnt Matr lcu lat lon tsoard;prov lded that a candldate who ls ln possessj .on of a cer t l f l -cate of 0rdinary Condit ional Exenption from the I ' {atr lcula-t lon Exaninat lon, shal l not be adnl t ted to the sEudj .es forthe degree;

c51

c 5 1 . 1

c52

c52 . L

c 5 2 . 2

c 5 2 . 3

c53

c 5 3 . 1

c53,2

C50.1.2 have obta ined at least a pass mark ln l " la themat ics StandardGrade at the Matr lcu lat lon examlnat ion or at any otherexamLnat ion recognised for the purpose by the Joint l " lacr l -cu lat lon Board.

Spec la l p re requ ls l l es fq r pa r t i cu la r courses

A cand ida te sha l l comp ly w iEh the requ i remenrs o f ru leG l l 0 . 2 .

9bta in ing the degree

Un less the sena te dec ides o therw lse , no candLdare sha l lob ta ln more rhan one B .Com. (Ra t lonuru ) degree .

The degree shal1 be obta ined by complet ing the coursesprescr ibed by the Senate.

Unless the senate decldes otherwlse, the degree shal l beawarded cum laude l f a candidate conplies wlth the requlre-ments of ru le Gr07, prov ided that in ord,er to coruply wi ththe requ l rements o f ru le G107 .L .2 a cand ida te sha l l ob ta1 .na rnark of not less than 75 for Account ing 3 and a welghtedaverage mark ca lcu laEed in terms of the re lat j .ve courseweights, o f not less than 75 for l . {anagenent Account ing 3,Audl t ing 3 and the prescr ibed course in Income Tax.

l rornot ion to fo l lowlng year : o f s tudy

Un less the Sena te dec ldes o therw lse , a cand ida te sha l l beadni t ted co the second year of s tudy only i f he has passedpresc r lbed courses w i th a to ta l re la t i ve course we lghE o fa t l e a s t 0 r 5 0 .

unless the senate deeldes otherwlse, a cand j .date shal l beadnl t ted to the th i rd or four : th year of srudy only I f . hehas passed courses prescr lbed for t ,he second or th i rd yearof s tudy respect ive ly wl th a to ta l re lat i .ve course welghro f a t l e a s t 0 1 4 8 .

1 5

C54 Durar lon of SrudyThe curr lculum shall extend over four years of ful l- t lnes tudy .

Cur ri culum

A cand ida te sha l l be requ i r :ed to conp le te one o f thep r e s c r l b e d c u r r l c u l a .

de /70

' " : , ' : ; :u,r,*Nr)

O rst6slroL"

DEPARTEMENT VAN ONDERWYS EN KULTUURDEPARTMENT OF EDUCATION AND CULTURE

ADMINISTMS I E : VOLKSRMDADMINISTMTION: HOUSE OF ASSEIvIBLY

Privaatsak X55Private Bag X55Pretoria0001

5 Sep tember 1988

Navrae:Enqui r ies :

Verw. :Ref . :

Die Regis t ra teurUnivers i te i t vanP o s b u s 1 6 0 0PORT ELIZABETH6 0 0 0

Vr iende l i ke g roe te

Dr W F Reyneke

t 4 / 3 / 2 / L / 7 / 6

( Akademie s )P o r t E l i z a b e t h

Geagte Heer

UITBREIDING VAN AKADEMIESE WERKSAAIvIHEDE

U sk rywe s 08 / O I / 0 4 van 2 !5 Sep tember . tg87 en 28 Januar ie 19 B 8v e r w y s .

Graag dee l ek u mee da t . mnr P J C lase , M in is te r van Onderwys enKu l tuu r as yo lg goedgekeur he t

( a ) d a t d i e s t u d i e t y d p e r k v a n d i e g r a a d B a c c a l a u r e u s C u r a t i o n i sverkor t mag word van 4 \ j aa r na 4 j aa r ; en

(b ) da t d ie g raad Bacca laureus Commerc i i ( Ra t ionum ) i nge .s te lmag word onderworpe aan d ie voorwaarde dat wanneer a lgeinenebe le id oor g raadbenamings bepaa l i s en d ie g raadbenamingB Com ( Ra t ) i n te rme \zan d ie be le id n ie aanvaar kan wordn ie , d ie benaming aangepas moet word .

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.v SUPERINTENDENT-GENERAAL

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