Bridging Programme in Theory of Accounting

Purpose

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 Post Graduate Diploma in Accounting Science. It is important to note that BCTA is specifically designed for the UJ Post Graduate Diploma in Accounting Science and will not necessarily provide access into other universities’ programmes.

Admission Requirements

All applicants:
1. The qualifications as required below must have been obtained within the preceding three years of first registration for BCTA. (For example, if you are registering to study BCTA in 2025, your degree must have been obtained in either 2022, 2023 or 2024.)
2. The University reserves the right to limit student numbers per programme. It could happen that an applicant satisfies the minimum selection criteria, but there is no capacity available on the programme.

Students enrolled for Bachelor of Accounting [BCA012] at University of Johannesburg:
If a student is currently studying towards a Bachelor of Accounting Degree at the University of Johannesburg, he/she may only register for BCTA modules if they have successfully completed the corresponding module on the Bachelor of Accounting Degree. For example, a student may only register for Intermediate Managerial Accounting and Finance if he/she has already successfully completed Financial Management 300, or similar module, for degree purposes. The corresponding modules are as follows:
Bachelor of Accounting Bridging Programme in the Theory of Accounting
Auditing 300 – AUD 300 Intermediate Auditing – S3BCTCQ1
Accounting 300 – ACC 300 Intermediate l Accounting – S3BCTQ2
Taxation 300 – TAX 300 Intermediate Taxation and Tax Planning – S3BCTQ3
Financial Management – FMA 300 Intermediate Managerial Accounting and Finance – S3BCTQ4

Students that have obtained BCom Accounting Degree [B3A17Q] at University of Johannesburg:
If a student has obtained a BCom Accounting Degree at the University of Johannesburg, he/she may only register for BCTA in 2025 under the following conditions:
a. the degree is completed by the end of the 2024 academic year, and
b. an overall average of 58% must be obtained for all BCom Accounting Degree third
year modules (this average is calculated excluding 4IR Accounting).

Students that have obtained an online Bachelor of Commerce in Accountancy Degree [B34ACP]:
If a student has obtained an online Bachelor of Commerce in Accountancy Degree at the University of Johannesburg, he/she may only register for BCTA in 2025 under the following conditions:
a. has successfully completed the following short learning programmes
i. Introduction to taxation [S3P15O]
ii. Taxation 1 [S3P16O]
iii. Taxation 2 [S317O] and
b. the degree and the short learning programmes (see below) are successfully
completed by the end of the 2024 academic year, and
c. an overall average of 58% is obtained for the following fourth year modules
i. Accounting 31 [ACC1CP3]
ii. Accounting 32 [ACC2CP3]
iii. Case study Accounting 31 [CST1CP3]
iv. Case study Accounting 32 [CST2CP3]
v. Financial Management 31 [FNM1CP3]
vi. Financial Management 32 [FNM2CP3]
vii. Introduction to taxation [S3P15O]
viii. Taxation 1 [S3P16O] and
ix. Taxation 2 [S317O]

Bachelor of Commerce in Finance Degree [B3F17Q] at the University of Johannesburg:

If a student has obtained a Bachelor of Commerce in Finance Degree at the University of Johannesburg, he/she may only register for BCTA in 2025 under the following conditions:
a. has successfully completed the following short learning programmes
i. Introduction to Taxation [S3P15O]
ii. Taxation 1 [S3P16O]
iii. Taxation 2 [S317O] and
b. the degree is successfully completed by the end of the 2024 academic year, and
c. an overall average of 58% is obtained for the following modules
i. Costing and Management Accounting 3A [CMA03A3]
ii. Financial Management 3B [FNM03B3]
iii. Accounting 3AB [ACC3AB0]
iv. Introduction to Taxation [S3P15O]
v. Taxation 1 [S3P16O] and
vi. Taxation 2 [S317O]

Applicants who do not hold a degree from the University of Johannesburg:
¡ A completed Degree (NQF level 7) with Accounting, Financial Management and Taxation up to a third-year level, and From a provider offering SAICA Accredited Academic Programmes:
¡ For a SAICA CA(SA) accredited degree, the student must have obtained the degree,
or
¡ For a SAICA AGA(SA) accredited degree, the student must have obtained an average of 60% (for the modules listed above) at a third-year level and obtained the degree.
¡ For a SAICA non-accredited degree, the student must have obtained an average of 60% (for the modules listed above) at a third-year level and obtained the degree. If a student does not meet the criteria above, he/she can consider applying for the Bridging Programme in Accountancy [S34PCQ]. Once this programme is successfully completed, the student will be subject to the entry required applicable to students that have obtained BCom Accounting Degree [B3A17Q] at University of Johannesburg.

Final selection requirements will from time to time be set by the department.

Applicants who hold a degree from a university outside of South Africa:
1. A completed Degree with Accounting, Financial Management and Taxation up to a
third-year level (NQF 7); and
2. All international applications will be reviewed and assessed on an individual basis.

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