UNIVERSITY OF NAMIBIA CENTRE FOR EXTERNAL STUDIES ...

HIGHER DIPLOMA IN ACCOUNTING AND AUDITING12HDIAAimThis programme is designed for those who want to pursue a career in accounting, auditing and other related fields or are already inemployment having similar job responsibilities and want to progress in their accounting career. The main aim of the program is to offer a3 year qualification in accounting as required by employers in the public and private sector.Programme OverviewThe Higher Diploma in Accounting and Auditing is a three-year diploma normally offered over a three-year period, but with a maximumperiod of six years approved through external studies. The diploma provides a 3 year qualification and successful candidates will beeligible for admission into 3rd year of the Bachelor of Accounting (honours) degree. The program is designed in such a way that it willremove duplication of modules offered through various programs and serve the stakeholders’ interest in the best possible way.Admission requirementsTo register for Higher Diploma in Accounting and Auditing an applicant should: Have a minimum of 22 points in 5 subjects with at least a D in English (NSSC Ordinary level) as evaluated on the UNAMadmission scale, or Have passed a Certificate in Accounting or Auditing or a Certificate in Taxation and Management offered by the department ofAccounting, Auditing and Income Tax with an average of at least 60% or a similar qualification offered by other institutions ofhigher learning, or Admission is also considered for persons who qualify through the Mature Age Entry Scheme upon successful completion of therelevant examinations as set out in the General Information and Regulations Prospectus.Articulation Options Successful completion of the Higher Diploma in Accounting and Auditing (with a minimum of 60% average) allows entry into thethird year of the Bachelor of Accounting (Honours) degree. Students who obtained the diploma or advanced diploma under the old curriculum, will be allowed to continue to the Bachelor ofAccounting (Honours) degree and will be exempted on a case by case basis. Students willing to study for other qualifications offered by various departments of FEMS will have to follow the admissionrequirements of the respective departments and may be exempted on case by case basis by those departments.Assessment and promotion requirementsAssessment is based on continuous assessment by means of tutor-marked assignments and/or tests, and a written examination at theend of the module. To be admitted to the examination you should obtain a minimum of 40% in your continuous assessment mark. Tocomplete a module successfully you should obtain a minimum mark of at least 40% in the examination, and a final mark of at least 50%.The final mark is calculated according to a ratio of 50% continuous assessment mark to 50% examination mark.Consult the General Information and Regulation Prospectus for detailed examination, promotions and re-examination rules.Academic advancement rulesA student advances to the following year if at least 2/3 of the credits (modules) of the previous year have been passed. If a studentpassed less than 2/3 of the curriculum, he/she may not register for any modules of the following year. Prerequisites for modules thatrequire them should be passed first before registering for such modules.Minimum requirements for re-admissionFor readmission into the faculty a student should have passed: At least 32 credits by the end of the first year At least 64 credits by the end of the second year; however, for readmission into the program this must include at least onemodule on basic financial accounting (CAFA2481 or CAFA2482) At least 120 credits by the end of the third year At least 200 credits by the end of fourth year; At least 240 credit by the end of the fifth year43