School of Accounting Sciences
Masters degree programmes for
2015
The School offers the following Masters degree programmes:
•
Accountancy (more information on page 2)
•
Forensic Accountancy (more information on page 3)
•
Management Accountancy (more information on page 4)
•
SA and International Tax (more information on page 5)
MASTERS DEGREE PROGRAMMES
• Accountancy • Forensic Accountancy • Management Accountancy • SA and International Tax
® Click here for your Master degree
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This highly acclaimed programme offers specialised knowledge and skills in the broad field of financial accountancy (and/or related components) to equip the accountant to specialise in his/her chosen specialisation in the dynamic accountancy field.
Objectives of the programme
This programme consists of a full research option only and thus consists of a full-dissertation on any relevant accountancy topic.
Admission Requirements • Honours degree in any related/applicable accountancy discipline (with a minimum average of 60%) or an honours degree in chartered accountancy/ CTA (with a minimum average of 55%). • A selection process will be followed to admit the top 15 candidates to the programme. Contact details
For further details concerning this programme contact Prof Danie Schutte at 018 299 1436 or send an e-mail to danie.schutte@nwu.ac.za
MCom Accountancy
The NWU is the only institution in South Africa to offer a M Com in Forensic Accountancy. A maximum of ten (10) students per annum are admitted to the Masters degree
programme.
Objectives of the programme
This programme consists of a full research option only and thus consists of a full-dissertation on a relevant topic. The programme
pioneers research in the field of forensic accounting and is driven by experienced academic personnel and supported by thought leaders in the private sector. Admission Requirements The admission requirements are as follows: • B Com Hons in forensic accountancy; OR • CA (SA) and LLB; OR • CA (SA) with at least three years verifiable applicable forensic accounting experience. Contact details
For further details
concerning this programme, contact Mr. Albert van Zyl on 018 299 4420 or email to albert.vanzyl@nwu.ac.za.
MCom Forensic Accountancy
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This highly acclaimed programme offers specialised knowledge and skills in
management accountancy to equip the accountant to specialise in this dynamic field. Objectives of the programme
This programme consists of a full research option which consists of a full-dissertation on a relevant topic, or coursework and research in the form of a mini-dissertation.
Coursework component
Modules are not presented by the NWU, but CIMA students who have passed the Strategic Level exams receive exemption for the coursework and only need to complete the mini-dissertation on a relevant topic.
Admission Requirements
• Honours degree in management accountancy (with a minimum average of 60%) or an honours degree in chartered accountancy/CTA (with a minimum average of 55%) Contact details
For further details concerning this programme, contact Ms.Rona Louwrens at 018 299 1353 or send an e-mail to rona.louwrens@nwu.ac.za
Closing date for applications:
31 March 2015
MCom Management Accountancy
This elite masters degree offers the opportunity for accountants and legal advisors to advance from being a general advisor to becoming a tax specialist.
Objectives of the programme
The programme aims to deliver graduandi who have the ability to understand, analyse, comment and advise on the taxation consequences of even the most complex transactions by guiding students in gaining a thorough understanding of South African and international tax law and principles on an advanced level and enabling students to communicate these taxation consequences effectively. Course content
Programme: Coursework with mini-dissertation
This programme starts in February every year and consists of three course work modules (each with an exam paper written at the end of the module) and a mini-dissertation. The coursework modules cover, the following broad topics: • Basic principles of taxation, such as the taxability of income, the deductibility of expenditure, capital gains tax, value-added tax and tax administration; • Specialised areas in tax, in particular, the taxation of financing arrangements, tax law applicable to companies, tax laws governing restructuring activities, employment tax as well as estate planning; • Basic principles of international tax, including South African tax law relating to cross- border transactions, controlled foreign company legislation, the application of tax treaties and fundamental principles of transfer pricing. The mini-dissertation must be done on a taxation topic of the student’s interest and choice (the choice of topic may however in some instances be limited by expertise of study leaders available).
