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Exam (elaborations) Bachelor in Accounting
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course outline for financial accounting for groups
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BOSTON CITY CAMPUSCOURSE OUTLINE
General Financial Reporting (IFRS)
(HFAC232-1)
Assessment Strategy (AS5)
July – December 2024
About the Institution
Boston City Campus (Pty) Ltd, Reg. No. 1996/013220/07, is registered with the Department of Higher
Education and Training (DHET), as a private higher education institution, No. 2003/HE07/002, in terms
of Section 54(1)(c) of the Higher Education Act, 1997 (Act No 101 of 1997), and Regulation 16(4)(a) of
the Regulations for the Registration of Private Higher Education Institutions, 2002.
Disclaimer
This Course Outline forms part of the ‘Boston Student Rules and Regulations’ and is accurate at the
time of publication. Boston City Campus (Pty) Ltd reserves the right to alter any of the content due to
changes in regulations, market requirements and other reasons.
Website: www.boston.co.za
1 Course Outline-HFAC232-1-Jul-Dec2024-CP-V1-16072024
,CONTENTS
1. COURSE INTRODUCTION 4
1.1 Overview
1.2 The Module
1.3 Notional Hours
1.4 Introduction to SAQA, QCs and the NQF
2. CRITICAL OUTCOMES OF THE LEARNING PROGRAMME 8
3. TEACHING, LEARNING AND ASSESSMENT 11
3.1 Learning Philosophy
3.2 Learning Methodology
3.3 Assessment Strategies and Types of Assessments
3.3.1 Self-Assessment and Recommended Reading
3.3.2 Report Writing
3.3.3 True-False Tests
3.3.4 Open-Book Test/Assignment
3.3.5 Multiple-Choice Question Examination
3.3.6 Student-Centred Interaction
3.3.7 Sample Assignment and Examination Papers and Memoranda
3.4 Feedback to Students
4. STUDENT ACCESS TO IT, LIBRARY AND OTHER RESOURCES 17
4.1 Distance Learners and Support Centres
4.2 Hours of Operation
4.3 Head Office Resource Centre
5. COMMUNICATION AND SUPPORT 19
5.1 Student Support
5.2 General and Administrative Support (Administrative – Not course related)
5.3 Academic Support (Course related – Not administrative)
5.4 Student Wellness
5.5 Summary of Contact Procedure
6. REQUIREMENTS TO COMPLETE THE MODULE SUCCESSFULLY 24
6.1 General
6.2 Comments on the Study Guide and/or Prescribed Textbook
6.3 Prescribed Course Material
6.4 Recommended Reading
6.5 Additional Teaching and Learning Activities
7. MODULE STRUCTURE AND ASSESSMENT SPECIFICS 27
7.1 Module Structure
7.2 Formative Assessments
7.3 Summative Assessments
8. GRADE REQUIREMENTS 29
8.1 General
8.2 Summative Assessment (Examination) Entry Requirements
8.3 Requirements for Promotion and Distinction
8.4 Supplementary Assessments
9. STUDY PROCEDURE AND GUIDELINES FOR COMPLETING ASSESSMENTS 30
10. PLAGIARISM 31
10.1 Copyleaks
11. CONCLUSION 32
2 Course Outline-HFAC232-1-Jul-Dec2024-CP-V1-16072024
,ANNEXURES:
A. EXPLANATION OF ACTION VERBS REQUIRED FOR COMPLETING ASSESSMENTS 33
B. PROPOSED STUDY PROGRAMME 34
C. ACADEMIC CALENDAR FOR 2024 45
D. PLAGIARISM INFORMATION SHEET 53
E. BREAKDOWN OF PROPOSED COURSE MATERIAL 58
F. FORMATIVE ASSESSMENT 1 59
G. SAMPLE FORMATIVE ASSESSMENT 1 68
H. SAMPLE FORMATIVE ASSESSMENT 1: MEMORANDUM 77
I. FORMATIVE ASSESSMENT 2 90
J. SUMMATIVE ASSESSMENT 2 98
K. SAMPLE SUMMATIVE ASSESSMENT 1 105
L. SAMPLE SUMMATIVE ASSESSMENT 1: MEMORANDUM 115
3 Course Outline-HFAC232-1-Jul-Dec2024-CP-V1-16072024
, 1. COURSE INTRODUCTION
1.1 Overview
Welcome to the General Financial Reporting (IFRS) (HFAC232- 1) module. This Course Outline
is intended to assist students by providing a detailed support document to help you with
navigating this specific module.
Students are regarded as adult learners who are self-motivated and are treated as such.
Boston places students at the centre of the learning process, emphasising learning as an
“individual act”, thus students take full responsibility for their own learning. Educators will
facilitate learning to enable students to achieve the learning outcomes required in each
module.
The purpose of General Financial Reporting (IFRS) is to provide students with IFRS and IAS
knowledge on property, plant and equipment, financial instruments, provisions, contingent
liabilities and contingent assets, revenue from contracts with customers, accounting policies,
changes in accounting estimates and errors, earnings per share and headline earnings per
share and events after the reporting period.
1.2 The Module
This module is part of a learning programme or qualification that is registered by the South
African Qualifications Authority (SAQA) on the Higher Education Qualifications Sub-
Framework (HEQSF), which is a sub-framework of the National Qualifications Framework
(NQF) and is structured as follows.
• Module name: General Financial Reporting (IFRS)
(HFAC232-1)
• Learning type: Core
• Course level: 6
• Module credits: 12
• Notional hours: 120
1.3 Notional Hours
The South African Qualifications Authority (SAQA) introduced the model of credits related to
notional hours as part of Outcomes-Based Education (OBE). Notional hours are defined as the
amount of time it takes the average student to achieve the learning outcomes as defined for
each course. The model of notional hours prescribes for this 12 credit module, the notional
hours will be 120.
Notional hours can consist of any combination of the following activities: reading, tasks or
self-evaluation exercises, listening or viewing of tapes and videos, attendance of tutorial or
lecture sessions, participation in discussions or online forums, undertaking experiential or
collaborative learning, completing assignments and research work, conducting interviews,
and preparing for and sitting of examinations. It is important to note that this model considers
workload from a student’s perspective and how much time it would take the average student
4 Course Outline-HFAC232-1-Jul-Dec2024-CP-V1-16072024
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