CAS1501/101/3/2021

Tutorial Letter 101/3/2021

Perspectives on Accountancy
CAS1501

Semesters 1 and 2

Department of Auditing

IMPORTANT INFORMATION
Please register on myUnisa, activate your myLife email address and
make sure that you have regular access to the myUnisa module
website, CAS1501-2021-S1/S2, as well as your group website.

Note: This is a fully online module and therefore it is only available on myUnisa.

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 CONTENTS

Page

1 INTRODUCTION .......................................................................................................................... 3
1.1 Getting started … .......................................................................................................................... 3
2 OVERVIEW OF CAS1501 ............................................................................................................ 3
2.1 Purpose ........................................................................................................................................ 3
2.2 Outcomes ..................................................................................................................................... 4
3 LECTURER(S) AND CONTACT DETAILS................................................................................... 4
3.1 Lecturer(s) .................................................................................................................................... 4
3.2 Department ................................................................................................................................... 4
3.3 University ...................................................................................................................................... 5
4 RESOURCES ............................................................................................................................... 5
4.1 Joining myUnisa ........................................................................................................................... 5
4.2 Recommended books ................................................................................................................... 5
4.3 Electronic reserves (e-reserves) ................................................................................................... 5
5 STUDENT SUPPORT SERVICES ................................................................................................ 6
6 HOW TO STUDY ONLINE ............................................................................................................ 6
6.1 What does it mean to study fully online? ....................................................................................... 6
6.2 myUnisa tools ............................................................................................................................... 7
7 ASSESSMENT ............................................................................................................................. 7
7.1 Assessment plan .......................................................................................................................... 7
7.2 Semester mark and final mark contributions ................................................................................. 8
8 CONCLUSION AND NOTE ON COPYING AND PLAGIARISM ................................................... 8

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1 INTRODUCTION
Dear Student

As part of this tutorial letter, we wish to inform you that Unisa has implemented a transformation
charter based on five pillars and eight dimensions. In response to this charter, we have also
placed curriculum transformation high on the agenda. For your information, curriculum
transformation includes the following pillars: student-centred scholarship, the pedagogical
renewal of teaching and assessment practices, the scholarship of teaching and learning, and
the infusion of African epistemologies and philosophies. These pillars and their principles will be
integrated at both the programme and module levels, as a phased-in approach. You will notice
the implementation in your modules and we encourage you to fully embrace these changes
during your studies at Unisa.

Welcome to PERSPECTIVES ON ACCOUNTANCY, CAS1501.

Past results of students on this module show ALL students who did ALL parts of EVERY
ASSIGNMENT passed!
THUS, SUCCESS ON THIS MODULE IS IN YOUR OWN HANDS!
Because this is a fully online module, you will need to use myUnisa to study and complete the
learning activities. Visit the website for [module code] on myUnisa frequently. The general
website for your module is CAS1501-21-S1. Your GROUP site, where all your study material
and assessments are located and your teaching assistant will provide specific guidance, is
CAS1501-S1-??T. On your myUnisa view, the two question marks will be replaced with the
number of the group you are allocated to. Visit both sites at least twice a week.

1.1 Getting started …

Given the nature of this module, you can read about it and find your study material online. Go to
the website at https://my.unisa.ac.za and log in using your student number and password. You
will see CAS1501-21-S1 and CAS1501-S1-??T in the row of modules displayed in the orange
blocks at the top of the web page. Select the More tab if you cannot find the module you require
in the blocks displayed. Then click on the module you wish to open.
We wish you every success in your studies!

2 OVERVIEW OF CAS1501
2.1 Purpose
In order to provide you with the foundation appropriate to a graduate from the College of
Accounting Sciences, the purpose of this module is to:

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 • Introduce you to the roles of and principles applicable to accountancy professionals and
the pervasive qualities and skills associated with such roles and principles.
• Develop your appreciation for the different principles and orientations of ethical behaviour
in personal, business and professional accountancy contexts.
• Expose you to the fundamentals of fraud and corruption, including their attributes,
impacts and motivators in accountancy contexts.
• Lay the foundation for you to practice accountancy in an ethical and professionally
competent manner.

2.2 Outcomes
For this module, you will have to master several outcomes:
Specific outcome 1: Demonstrate insight and awareness of the roles and principles in
accountancy as a professional field, and how such roles interact and make use of supportive
fields.

Specific outcome 2: Demonstrate foundational understanding of decisions and actions that

constitute fraud and/ or corruption in an accountancy context and how such decisions and
actions affects society and business.

Specific outcome 3: Demonstrate fundamental insight in different perspectives on ethical

conduct in accountancy contexts.

Specific outcome 4: Demonstrate proficiency in the practice of pervasive accountancy qualities

and skills.

3 LECTURER(S) AND CONTACT DETAILS

3.1 Lecturer(s)
The lecturers on this module are:

Prof Marianne van Staden

Department: Auditing
Telephone: 012-4294716
Email:[email protected]

Ms Clara Msiza
Department: Auditing
Telephone: 012-4292307
Email:[email protected]

3.2 Department
You can contact the Department of Auditing as follows:
Telephone: 012-4294707
Email: [email protected]

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3.3 University
To contact the university, follow the instructions in the brochure Study@Unisa. Remember to
have your student number available whenever you contact Unisa.
When you contact a lecturer, please include your student number to enable him/her to help you
more effectively.

4 RESOURCES
4.1 Joining myUnisa
The myUnisa learning management system is the university's online campus which will help you
communicate with your lecturers, fellow students and Unisa’s administrative departments.
To claim your myUnisa account, please follow the steps below:
1. Visit the myUnisa website at https://my.unisa.ac.za/portal
2. Click on the "Claim Unisa login" link on the top of the screen under the orange user ID box.
3. A new screen will load, prompting you to enter your student number. Please enter your
student number and click "continue".
4. Enter your surname, your full name, your date of birth and, finally, your South African ID
number (for South African citizens) OR your passport number (for foreign students). Then
click "continue". Remember to enter either an ID number or a passport number, NOT
both.
5. Please read through the guidelines and click all the check boxes to acknowledge that you
have read all the information provided. Once you are done, click the "Acknowledge" button
to redirect you to the final page in the process.
6. The final page will display your myLife e-mail address, and your myLife AND myUnisa
password. This password will also be sent to the cellphone number displayed on the page
for safekeeping.
7. Please note that it can take up to 24 hours for your myLife e-mail account to be created.

Remember, the password provided is your myUnisa AND myLife password.

For more information on myUnisa, consult the brochure Study@Unisa, which you received with
your study material: www.unisa.ac.za/brochures/studies

4.2 Recommended books

All learning material for this module is embedded in the module content on myUnisa, under the
LESSONS/ LEARNING UNIT and ADDITIONAL RESOURCES tools. You are not required to
buy or source any books for this module. You are required to source some material from the
internet.
4.3 Electronic reserves (e-reserves)
This module does not utilise electronic reserves.
4.4 Library services and resources
The Unisa Library offers a range of information services and resources:

• for brief information go to: https://www.unisa.ac.za/library/libatglance

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 • for more detailed Library information, go to
http://www.unisa.ac.za/sites/corporate/default/Library
• for research support and services (e.g. personal librarians and literature
search services), go to
http://www.unisa.ac.za/sites/corporate/default/Library/Library-
services/Research-support
• the Library has created numerous Library guides: http://libguides.unisa.ac.za

Recommended guides:

• request and download recommended material:

http://libguides.unisa.ac.za/request/request
• postgraduate information services:
http://libguides.unisa.ac.za/request/postgrad
• finding and using Library resources and tools:
http://libguides.unisa.ac.za/Research_skills
• frequently asked questions about the Library: http://libguides.unisa.ac.za/ask
• services to help students living with disabilities:
http://libguides.unisa.ac.za/disability
• Assistance with technical problems accessing the Unisa Library or resources:
https://libguides.unisa.ac.za/techsupport

You may also send an e-mail to [email protected] (please add your student number in the
subject line).

5 STUDENT SUPPORT SERVICES

The Study@Unisa brochure is available on myUnisa: www.unisa.ac.za/brochures/studies
This website has all the tips and information you need to succeed at Unisa.

6 HOW TO STUDY ONLINE

6.1 What does it mean to study fully online?
Studying fully online modules differs completely from studying other modules at Unisa.

• All your study material and learning activities for online modules are designed to be
delivered online via myUnisa.
• All your assignments must be submitted online. This means that you will complete all
your activities and submit all your assignments via myUnisa. In other words, you may NOT
post your assignments to Unisa using the South African Post Office. Nor may you email
assignments to lectuers.
• All communication between you and the university happens online. Your lecturers and
teaching assistant of your online-group will communicate with you via online
Announcements, Discussion Forums and the Questions and Answers tool / discussion.
You can ask questions in your group site using the relevant Discussion Forum created
already.

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6.2 myUnisa tools

We will mainly be using the Lessons tool, which provides the content of, and assessments for,
your module. At times you will be directed to join discussions with your fellow students, and to
complete activities and assessments before continuing with the module.
It is crucial that you log in to myUnisa regularly. We recommend that you do so at least once a
week, to do the following:

• Check for new announcements. You can also set your myLife email account so that you
receive announcement emails on your cell phone.
• Complete the Discussion Forum and Online Assessment activities for each learning
unit. For Discussion Forum activities, we want you to share your answers with the other
students in your group. You can read the instructions and even prepare your answers
offline, but you will need to go online to post your messages.
• Complete other online activities. For certain learning unit activities, you may need to post
something on the Blog tool, take a quiz or complete a survey under the Self-Assessment
tool. Do not skip these activities, because they will help you complete the assignments and
activities for the module.
We hope that by giving you extra ways of studying the material and practising all of the
activities, you will succeed in the online module. To get the most out of the online module you
MUST go online regularly (at least twice a week), to complete the activities and assignments
on time.

7 ASSESSMENT
7.1 Assessment plan
The following is a breakdown of the formal assessment activities as they become due during the
semester:
There are eight assignments in this module and a COMPULSORY final PORTFOLIO.
• The PORTFOLIO represents your non-venue based summative assessment
(examination) for this module.
• Thus, this module does NOT have a venue-based examination.
• A subminimum mark of 40% for the portfolio is required for passing the
module.
• Should you fail to submit the PORTFOLIO before the due date, your attempt
will be cancelled, and you will be registered as ‘ABSENT FROM EXAM’. You will
then be required to reregister for the module.
• Should you submit anything BUT your attempt at answering the final
portfolio, your attempt will be cancelled, and you will be registered as ‘ABSENT
FROM EXAM’. You will then be required to reregister for the module.

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The assignments* and PORTFOLIO details for CAS1501 for 2021 are as follows:

Assign- Topic Learning myUnisa tool used % of DUE DATE DUE DATE
ment area for assignment semester Semester Semester
number or 1 / 2021 2 / 2021
final mark
01 Starting my journey 1 Online assessment 10 9 March 17 August

02 Walk-the-talk reflection 2 Discussions 10 16 March 24 August

03 Who’s who quiz 2 Online assessment 15 23 March 31 August
Unless you submit at least one of the above Online Assessment assignments (01 or 03) before their due dates,
you will not be allowed to participate in the final PORTFOLIO assessment.
Lecturers: Last harvest of gradebook marks for determining final assessment admissions ? April ? September
04 Characteristics of a 2 Discussions 10 30 March 7 September
profession
05 Perspectives on 3 Online assessment 15 06 April 14 September
corruption and fraud
06 Ethical orientation 4 Discussions 10 13 April 21 September
Students: submission opens for ASSIGNMENT 7 14 April 22 September
07 Ethical philosophies 4 Submit via 15 20 April 28 September
Assignments tool
08 Ethics and accountancy 4 Online assessment 15 28 April 05 October
professionals
Students: submission opens for PORTFOLIO assessments 29 April 6 October
Lecturers: final date for assignment mark submission ? May ? October
Total semester mark (Assignments 01 – 08) 100
Calculation of final mark
Semester mark contribution to final mark 80
PORTFOLIO Reflection on 5 Submit via 100 18 May 26 October
perspectives on Assignments tool
accountancy

Lecturers: final date for portfolio mark submission ? June ? December

COMPULSORY “Portfolio” assignment contribution to final mark 20
Total final mark 100

*Because this is an online module, the assignments are not provided in this tutorial letter.
Instead, they will be posted online as they become due, and you will see them when you go
online.
7.2 Semester mark and final mark contributions
Please see table in 7.1 showing the calculation.

8 CONCLUSION AND NOTE ON COPYING AND PLAGIARISM

Continuous formative assessment assignments:
Assignments form part of the learning material of this module. Before completing an
assignment, work through the relevant Learning Area. Take note of the learning outcomes.
Discuss any uncertainties in the Questions and Answers Discussion.
When working in groups, each student should write and submit their own assignment. Your
OWN ideas and words should be contained in your assignment answers. Consequently, your
answer shall not be identical to ideas and words used by your fellow students or other
(referenced) sources dealing with the topic. Plagiarism is the act of taking words, ideas and

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thoughts of others and passing them off as your own. It is a form of theft. Unisa’s Disciplinary
Code for students explain the potential consequences of plagiarism.
Do not hesitate to contact your teaching assistant (via your myUnisa group site) in the relevant
QUESTIONS AND ANSWERS DISCUSSION FORUM should you experience problems on this
module.
We wish you a fascinating and satisfying journey through the module and trust you will stay
abreast with the module’s weekly assignment submission schedule! Please submit early!
Students wanting to submit assignment at the last minute often encounter problems.
Remember, we DO NOT MAKE ANY EXCEPTIONS FOR ANY LATE SUBMISSIONS – be it
due to technical problems, health problems of any family or work-related pressure or crisis. This
module also does not have supplementary examinations. Should you fail the module, you have
to repeat the module.
Please refrain from copying and plagiarising! Although students may work together when
preparing assignments, each student should write and submit his or her own individual
assignment. Thus, a student should not copy assignments from another student or students.
Each student’s assignments should contain their own ideas in their own words. On the latter
basis, identical assignments are impossible. Also, plagiarising from books, module content and
the internet is not allowed. Be sure to change the content used from other sources to reflect
your understanding in your own words of their content. The Disciplinary Code for Students
contain information about the consequences resulting from copying and plagiarising.

Enjoy the journey!

CAS1501-team
DEPARTMENT OF AUDITING