1.
Financial statements and consolidated financial statements, illustrating disclosure requirements in respect of accounting policy, leases, instalments and earnings per share, are prepared
Ratios are calculated, compared and interpreted
The value of business interests is correctly determined
2.
Accounting entries and balance sheets reflecting the effect of liquidations, amalgamations and reconstructions are prepared
Investment transactions are recorded
3.
A business solution is analysed and designed as required by the outcome
As a member of a team, implement an integrated software system
4.
Project management principles and techniques are correctly explained in terms of problems and case studies
Project management principles are correctly applied, with emphasis on teamwork issues, in the development of a software system
5.
Software solutions are designed and translated into computer programmes that, within a given deadline, produce correct results by using acceptable programming principles
A software solution is implemented correctly, applying good user interface principles
Software solutions are implemented by interfacing with the database management system
6.
An audit programme is drafted in terms of current practice and the required tests are correctly performed
The audit evidence is validly documented
An internal audit report is correctly drafted in accordance with professional standards
Statistical sampling is correctly applied to the selection process
7.
Budgets are correctly prepared
Variances are correctly calculated and interpreted
Marketing expenses are analysed and ways discussed whereby these could be controlled
Quantitative techniques are correctly devised for and applied to management decisions
8.
The tax liabilities of different legal entities are determined
Annual tax returns are prepared
Provisional tax returns are prepared
The tax liability of the employer is determined
Integrated assessment:
Competency is formatively assessed by way of tests and projects, and summatively by way of written and practical examinations.
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