1. Financial statements are prepared according to statutory requirements.
Financial reports are correctly interpreted.
2. Financial information is correctly analysed.
Financial evaluations of the business interest are correctly performed.
3.The weighted average cost of capital is calculated correctly.
Financing and investment decisions using the WACC are made to maximise shareholders interest.
Basic strategies for efficient cash management are correctly applied to minimise financing needs.
The key features of the collection policy and the popular collection techniques are correctly explained.
Advanced estate duty calculations are performed.
Anti-avoidance of the Income Tax Act are interpreted and applied correctly.
Auditing principles and techniques are correctly applied in the verification of taxable income and value added tax.
Capital reconciliation’s are performed correctly to identify possible cases for auditing and inspection.
Research needs are correctly identified and objectives are set.
Integrated assessment:
An application of the following stipulated forms of assessment to a varying degree according to existing Sertec requirements:
Written examination of mastery of theoretical/academic component of learning.
Assignments
Semester test
Class tests/Admission tests
Tutors
Case studies
Portfolios
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