FAC3764/101/0/2025

Tutorial Letter 101/0/2025

Financial Accounting
FAC3764

Year Module

Department of Financial Accounting

IMPORTANT INFORMATION
Please register on myUnisa, activate your myLife e-mail account and
make sure that you have regular access to the myUnisa module
website, FAC3764-25-Y, as well as your group website.

Note: This is a fully online module. It is, therefore, available only on myUnisa.

BARCODE
 CONTENTS

Page

1 INTRODUCTION .......................................................................................................................... 4
2 MODULE OVERVIEW .................................................................................................................. 5
2.1 Purpose ........................................................................................................................................ 5
2.2 Outcomes ..................................................................................................................................... 5
3 CURRICULUM TRANSFORMATION ........................................................................................... 5
4 LECTURER(S) AND CONTACT DETAILS................................................................................... 6
4.1 Lecturer(s) .................................................................................................................................... 6
4.2 Department ................................................................................................................................... 6
4.3 College ......................................................................................................................................... 6
4.4 University ...................................................................................................................................... 7
5 RESOURCES ............................................................................................................................... 7
5.1 Prescribed book(s) ........................................................................................................................ 7
5.2 Recommended book(s) ................................................................................................................. 7
5.3 Electronic reserves (e-reserves) ..................................................................................................... 7
5.4 Library services and resources ....................................................................................................... 7
6 STUDENT SUPPORT SERVICES ................................................................................................ 8
6.1 The Unisa First-Year Experience Programme ............................................................................... 9
6.2 Using Recognition of Prior Learning (RPL) to apply for module credit within a qualification. ......... 9
7 STUDY PLAN ............................................................................................................................. 10
8 HOW TO STUDY ONLINE .......................................................................................................... 10
8.1 What does it mean to study fully online? ..................................................................................... 10
9. ASSESSMENT ........................................................................................................................... 11
9.1 Assessment criteria..................................................................................................................... 11
9.2 Assessment plan ........................................................................................................................ 13
9.3 Assessment due dates................................................................................................................ 13
9.4 Submission of assessments/assignments ................................................................................... 13
9.4.1 Types of assignments and descriptions ...................................................................................... 14
9.5 The assessments/assignments ................................................................................................... 15
9.6 Other assessment methods ........................................................................................................ 15
9.7 The examination ......................................................................................................................... 15
9.7.1 Invigilation/proctoring.............................................................................................................. 16
10. ACADEMIC DISHONESTY ........................................................................................................ 16

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10.1 Plagiarism ................................................................................................................................... 16

10.2 Cheating ..................................................................................................................................... 17
10.3 For more information about plagiarism, follow the link below: ..................................................... 17
8 STUDENTS LIVING WITH DISABILITIES .................................................................................. 17
9 FREQUENTLY ASKED QUESTIONS ........................................................................................ 17
10 IN CLOSING ............................................................................................................................... 17

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1 INTRODUCTION
Dear Student

Unisa is a comprehensive open distance e-learning (CODeL) higher education institution. Our
comprehensive curricula encapsulate a range of offerings, from strictly vocational to strictly
academic certificates, diplomas and degrees. Unisa's "openness" and its distance eLearning
character result in many students who may not previously have had an opportunity to enrol in
higher education registering at the university. Our CODeL character implies that our
programmes are carefully planned and structured to ensure success for students, ranging from
the under-prepared but with potential to those who are sufficiently prepared.

Teaching and learning in a CODeL context involves multiple modes of delivery, ranging from
blended to fully online learning. As a default position, all post-graduate programmes are offered
fully online with no printed study materials, while undergraduate programmes are offered using
a blended mode of delivery where printed study materials are augmented with online teaching
and learning via the learner management system, myUnisa. In some instances, undergraduate
programmes are offered fully online as well.

Furthermore, our programmes are aligned with the vision, mission and values of the University.
Unisa's commitment to serving humanity and shaping futures – combined with a clear
appreciation of our location on the African continent – means that Unisa's graduates have
distinctive graduate qualities, which include:

• being independent, resilient, responsible and caring citizens able to fulfil and serve in
multiple roles in their immediate and future local, national and global communities

• having a critical understanding of their location on the African continent and taking
account of its histories, challenges and potential in relation to globally diverse contexts

• the ability to critically analyse and evaluate the credibility and usefulness of information
and data from multiple sources in a globalised world with ever-increasing information
and data flows and competing worldviews

• how to apply their discipline-specific knowledges competently, ethically and creatively

to solve real-life problems

• an awareness of their own learning and developmental needs and future potential

FAC3764 is a fully online module, (all information is available via the internet), we use myUnisa
as our virtual campus. This is an online system that is used to administer, document and deliver
educational material to you and support engagement with you. Look out for information from
the lecturer as well as other Unisa platforms to determine how to access the virtual myUnisa
module site. Information on the tools that will be available to engage with the lecturer and fellow
students to support your learning will also be communicated via various platforms.

You are encouraged to log into the module site on myUnisa regularly (that is, at least twice per
week).

Because this is a fully online module, you will need to use myUnisa to study and complete the

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learning activities for this module. Visit the website for FAC3764 on myUnisa frequently. The
website for your module is FAC3764-24-Y.

We wish you every success with your studies!

2 MODULE OVERVIEW
2.1 Purpose

The purpose of the module is to equip students with the competence to assess and analyse
financial information for reasonableness and accuracy and report according to the requirements
of International Financial Reporting Standards (IFRS) and other relevant reporting frameworks.
Qualifying students will be able to apply integrated knowledge and understanding of theories and
principles to complex problems drawing on appropriate ethical values and approaches relevant
to financial reporting.

2.2 Outcomes

For this module, you will have to master several outcomes:

The specific outcomes of the module are:

 Select and apply the reporting framework which could be relevant to the reporting entity (for
profit, Small medium enterprises (SME), public sector or non-profit) and such entity’s users; and
 Apply the conceptual reporting framework to solve complex problems and explain its purpose in
the IFRS standards; and
 Apply the recognition and de-recognition criteria to an element as specified in the relevant IFRS
standard; and
 Select a measurement basis that is applicable to an element as guided by the relevant IFRS
standard; and
 Prepare general purpose financial statements in accordance with IFRS for an entity (for profit,
Small medium enterprises (SME), public sector or non-profit); and
 Recognise emerging trends and changes within an accounting and related services context; and
 Take decisions and act ethically and professionally within a personal and business context, and
justify those decisions and actions drawing on appropriate ethical values and approaches, within
an accounting and related services context; and
 Develop and communicate their ideas and opinions in well-formed arguments within an
accounting and related services context.

3 CURRICULUM TRANSFORMATION
Unisa has implemented a transformation charter that places curriculum transformation high on the
teaching and learning agenda. Curriculum transformation includes 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. All of these are being phased in at both
programme and module levels. As a result of this, you will notice a marked change in the teaching and
learning strategy implemented by Unisa, together with the way in which the content is conceptualised in

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 your modules. We encourage you to embrace these changes during your studies at Unisa, responsively
and within the framework of transformation.

4 LECTURER(S) AND CONTACT DETAILS

4.1 Lecturer(s)

The primary lecturer for this module is Edwin Mashaba:

You can contact the lecturers for this module as follows:

Lecturer Telephone number:
Edwin Mashaba 012 429 3943
Itani Phaduli 012 429 3232
Dumazile Selela 012 429 4844
Mothebudi Seabi 012 429 4677
Lauren Jordaan TBA

Please use only the following e-mail address for all communication with your lecturers:

FAC3764@unisa.ac.za

You can contact the College of Accounting Sciences (CAS) for financial accounting related
queries, other than the course content of FAC 3764 module (administrative queries are not
addressed by your lecturers). Please remember to have your student number and study
material at hand when you contact us.

4.2 Department

You can contact the Department of Financial accounting as follows:

Administrative officer Telephone number
Ericca Zitha 012 429 4677
Debbie Kruger 012 429 4596
4.3 College

You can contact the College of Accounting Sciences (CAS) for non FAC3764 course content
queries, as follows:
Telephone number: 012 429 2982 / 4768
E-mail address: CASenquiries@unisa.ac.za
Student support section (e-tutoring)
Mr Joseph Sithole
Telephone number: 012 429 8446
Email address: Sithojv@unisa.ac.za

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4.4 University

Contact addresses of the various administrative departments appear on the Unisa website:
http://www.unisa.ac.za/sites/corporate/default/Contact-us/Student-enquiries.

Please include your student number in all correspondence.

5 RESOURCES
5.1 Prescribed book(s)

Gripping GAAP (2024/25) 23rd edition, C Service

Group Statements Volume 1, 19th edition, J Rossouw, ZR Koppeschaar, C Wright

Group Statements Volume 2, 19th edition, J Rossouw, ZR Koppeschaar, C Wright

5.2 Recommended book(s)

There are no recommended books for FAC3764.

5.3 Electronic reserves (e-reserves)

There are no e-reserves for FAC3764.

5.4 Library services and resources

The Unisa Library offers a range of information services and resources and has made
numerous library guides available at http://libguides.unisa.ac.za

Recommended guides:

 For brief information on the library, go to https://www.unisa.ac.za/library/libatglance

 For more detailed library information, go to
http://www.unisa.ac.za/sites/corporate/default/Library
 For Frequently Asked Questions, go to
https://www.unisa.ac.za/sites/corporate/default/Library/Frequently-Asked-Questions
 For research support and services such as the Personal Librarian service and the
Information Search Librarian's Literature Search Request (on your research topic)
service, go to http://www.unisa.ac.za/sites/corporate/default/Library/Library-
services/Research-support
 For library training for undergraduate students, go to
https://www.unisa.ac.za/sites/corporate/default/Library/Library-services/Training
 For Lending Services, go
to https://www.unisa.ac.za/sites/corporate/default/Library/Library-services/Lending-
services
 For Services for Postgraduate students, go to
https://www.unisa.ac.za/sites/corporate/default/Library/Services-for-Postgraduates
 For Support and Services for students with disabilities, go to
https://www.unisa.ac.za/sites/corporate/default/Library/Services-for-students-with-
special-needs
 For Library Technology Support, go to https://libguides.unisa.ac.za/techsupport

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  For information on finding and using library resources and tools, go to
http://libguides.unisa.ac.za/Research_skills
 For an A–Z list of library databases, go to https://libguides.unisa.ac.za/az.php

Important contact information:

 Technical problems encountered in accessing library online services: Lib-
help@unisa.ac.za
 General library-related queries: Library-enquiries@unisa.ac.za
 Queries related to library fines and payments: Library-fines@unisa.ac.za
 Interlibrary loan service for postgraduate students: libr-ill@unisa.ac.za
 Literature Search Service: Lib-search@unisa.ac.za
 Social media channels: Facebook: UnisaLibrary and X Twitter: @UnisaLibrary

To view the Library orientation video – please click here : Unisa Library and Information
Services Video_1_1 (2).mp4

6 STUDENT SUPPORT SERVICES

The Study @ Unisa brochure is available on myUnisa at www.unisa.ac.za/brochures/studies

This brochure contains important information and guidelines for successful studies through Unisa.

If you need assistance concerning the myModules system, you are welcome to use the following
contact details:

 Toll-free landline: 0800 00 1870 (Select option 07 for myModules)

 E-mail: mymodule22@unisa.ac.za or myUnisaHelp@unisa.ac.za

You can access and view short videos on topics such as how to view your calendar, how to
access module content, how to view announcements for modules, how to submit assessments
and how to participate in forum activities by visiting https://dtls-
qa.unisa.ac.za/course/view.php?id=32130

Registered Unisa students receive a free myLife e-mail account. Important information, notices
and updates are sent exclusively to this account.

Please claim your e-mail account immediately after registering at Unisa by following this link:
https://www.unisa.ac.za/static/myunisa/Content/Announcements/Documents/Claim-myUnisa-
myLife-Nov-2017.pdf
Note that it can take up to 24 hours for your account to be activated after you have claimed it.

Your myLife account is the only e-mail account recognised by Unisa for official correspondence
between you and the University and it will remain your official primary e-mail address on record
at Unisa.

You remain responsible for the management of this e-mail account.

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6.1 The Unisa First-Year Experience Programme

Many students find the transition from school education to tertiary education stressful and this is often true
for students enrolling at Unisa for the first time. Unisa is a dedicated open distance and e-learning
institution and is very different from face-to-face/contact institutions. It is a mega university and all its
programmes are offered through either blended learning or fully online learning. For these reasons, we
offer first-time students additional/extended support to help them navigate the Unisa teaching and learning
journey seamlessly and with little difficulty and few barriers.

Unisa’s First-Year Experience (FYE) Programme has been specially designed to provide you with prompt
and helpful information about the services that the institution offers.

The following FYE services are currently available:

FYE Website Email Support

www.unisa.ac.za/FYE fye@unisa.ac.za

FYE1500
Post-
myUnisa; Study
Registration
Referrals to Skills; Academic &
Orientation Digital Literacies;
other support
services etc
e.g. Counselling;
Reading & Writing
workshops

To ensure that you do not miss out on important academic and support communication from the
SRU, please check your myLife inbox regularly.

6.2 Using Recognition of Prior Learning (RPL) to apply for module credit within a
qualification.
Now that you are a registered student, you are advised to familiarise yourself with the learning outcomes
of the module or modules you have chosen. If you have been exposed to those learning outcomes for
three years or more – either through work experience or other involvement – you can apply to be exempted
from completing assignments and writing examinations. As part of your application for this exemption, you
will be required to compile a portfolio of evidence substantiating how your experience is equivalent to the
learning outcomes. The diagram below shows the steps involved in obtaining recognition of prior learning

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(RPL) for module credit. For more information on the process, RPL fees, and the contact details of your
college RPL coordinator, visit the Unisa website: www.unisa.ac.za/rpl

7 STUDY PLAN
We strongly recommend that you draw up a study programme for the year that will enable you to
work through the module systematically. It is important that you make provision for all the learning
units and assessments that you need to cover.

8 HOW TO STUDY ONLINE

8.1 What does it mean to study fully online?

When studying fully online, no printed study material is provided. The module makes use of
online lessons and the prescribed textbooks.

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9. ASSESSMENT
9.1 Assessment criteria

Specific outcomes Assessment criteria

Select and apply the

 Distinguish between the different elements in relevant
reporting framework which
reporting frameworks.
could be relevant to the
reporting entity (for profit,  Identify users’ needs and select a suitable reporting
1.
Small medium enterprises framework(s) which satisfies most users’ needs in
(SME), public sector or non- general purpose reporting considering the usefulness
profit), and such entity’s and limitations of the available reporting frameworks.
users.

 Discuss the objective of general purpose financial

reporting and the qualitative characteristics of useful
financial information.

 Identify the reporting entity and its reporting boundaries.

 Apply the definitions of an asset, a liability, equity,

income and expenses in a given scenario.
Apply the conceptual
reporting framework to solve  Apply criteria for including assets and liabilities in
2. complex problems and financial statements (recognition) and guidance on when
explain its purpose in the to remove them (derecognition) in a given scenario.
IFRS standards.
 Explain measurement bases and their applicability in
given scenarios.

 Explain concepts and guidance on presentation and

disclosure.

 Outline concepts relating to capital and capital

maintenance.

 Recognise an item that meets the definition of an asset,

a liability, equity, income or expenses for inclusion in the
statement of financial position or the statement(s) of
Apply the recognition and de- financial performance.
recognition criteria to an
3.  Derecognise from the financial statements an item that
element as specified in the
no longer meets the definition of an asset and a liability.
relevant IFRS standard.
 Evaluate the recognition and/or derecognition of an
asset, a liability, equity, income or expenses in a given
scenario against the applicable IFRS standard.

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 Select a measurement basis  Indicate the measurement basis for an asset and a
that is applicable to an liability based on the applicable IFRS standard.
4. element as guided by the  Evaluate the measurement basis for an asset or a liability
relevant IFRS standard.
in a given scenario against the requirements of the
applicable IFRS standard.

 Present and disclose for a selected framework and

reporting boundary.

 Apply the relevant IFRS standards in a given scenario,

to account for the entity's interests in other entities in the
separate and consolidated financial statements.
Prepare general purpose  Evaluate the appropriate accounting treatment of an
financial statements in entity’s interest in another entity in a given scenario,
accordance with IFRS for an against the requirements of the relevant IFRS standards.
5. entity (for profit, Small
medium enterprises (SME),  Explain the various formats of reporting (e.g., eXtensible
group of entities, public Business Reporting Language (XBRL)).
sector or non-profit).
 Evaluate the appropriateness of disclosures of non-
financial information in relation to general purpose
financial statements, prepared in accordance with IFRS
and other reporting frameworks.

 Assess non-GAAP disclosures for consistency with other

presented information.

Recognise emerging trends

 Identify and explain emerging trends and forthcoming
and changes within an
6. changes in financial reporting.
accounting and related
services context.

 Carry out work in a manner that protects public interest,

Take decisions and act
the client, employer and other relevant stakeholders, and
ethically and professionally
put their interests before one’s own interest.
within a personal and
business context, and justify  Question decisions and actions in instances where
those decisions and actions financial statements have not been prepared in a manner
drawing on appropriate that protects the public interest, the client, employer and
7. ethical values and other relevant stakeholders, e.g., non-compliance with
approaches, within an IFRS standards.
accounting and related
services context.  Describe threats to ethical principles and appropriate
safeguards to facilitate ethical behaviour, in a given
scenario,

 Share an ethics-based reasoning process (based on

professional values and attitudes and an organisational

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code of ethics) to solve ethical dilemmas within an

accounting and related services context.

 Outline all courses of potentially unethical actions as well

as the consequences of each (e.g., disciplinary actions).

 Communicate clearly and concisely in a professional

manner, appropriate to the audience and situation.

 Apply word processing software skills (Word,

Develop and communicate Spreadsheets, Power point) and contemporary
their ideas and opinions in communication channels (social media) within an
8. well-formed arguments accounting and related services context.
within an accounting and  Communicate and collaborate with others using a wide
related services context. range of digital devices, technologies and platforms
(e.g., teams, discussion forums).

 Apply effective listening and discussion techniques to

obtain and clarify relevant information.

9.2 Assessment plan

 This module follows an alternative assessment approach whereby mandatory formative

assessments and a summative assessment will contribute towards your final mark for the
module.
 More information regarding the assessment plan will be made available to you via the
myModules site for this module.

9.3 Assessment due dates

 There are no assessment/assignment due dates included in this tutorial letter.

 Assessment due dates will be made available to you on the myUnisa landing page for this
module. We envisage that the due dates will be available to you upon registration.

 Log on to the myUnisa site for this module to obtain more information on the due dates for
the submission of the assessments.

9.4 Submission of assessments/assignments

 Unisa, as a comprehensive open distance e-learning institution (CODeL), is moving

towards becoming an online institution. You will see, therefore, that all your study material,
assessments and engagements with your lecturer and fellow students will take place
online. To facilitate this, we use myUnisa as our virtual campus.

 The myUnisa virtual campus offers students access to the myModules site, where
learning material is available online and where assessments should be completed.

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 Together, myUnisa and myModules form an online system that is used to administer,
document, and deliver educational material to students and support engagement between
those students and Unisa’s academics.

 The myUnisa platform can be accessed via https://my.unisa.ac.za. Click on the myModules
2025 button to access the online sites for the modules that you are registered for.

 The University undertakes to communicate clearly and as frequently as is necessary to

ensure that you obtain the greatest benefit from your use of the myModules learning
management system. Please access the Announcements on your myModules site
regularly, as this is where your lecturer will post important information to be shared with
you.

 When you access your myModules site for the module/s you are registered for, you will
see a welcome message posted by your lecturer. Below the welcome message you will
see the assessment shells for the assessments that you need to complete. Some
assessments may be multiple choice, some may be tests and others may be written
assessments/assignments, while some may be forum discussions and so on. All
assessments must be completed on the assessment shells available on the respective
module platforms.

 To complete quiz assessments, please log on to the module site where you need to
complete the assessment. Click on the relevant assessment shell (Assessment 1,
Assessment 2, etc.). There will be a date recorded there telling you when the assessment
will open for you. When the assessment is open, access the quiz online and complete it
within the time available to you. Quiz assessment questions are not included in this tutorial
letter (Tutorial Letter 101) and are made available online only. You must therefore access
and complete the quiz online where it has been created.

 It is not advisable to use a cellphone to complete quizzes and you should please use a
desktop computer, tablet or laptop for this task. Students who use cellphones find it difficult
to navigate the Online Assessment tool on the small screen and often struggle to navigate
between questions and successfully complete the quizzes. In addition, cellphones are
more vulnerable to dropped internet connections than other devices. If at all possible,
please do not use a cellphone for this assessment type.

 For written assessments, please note the due date by which your work must be submitted.
Ensure that you follow the guidelines given by your lecturer to complete the assessment.
Click on the submission button on the relevant assessment shell on myExams. You will
then be able to upload your written assessment to the myExams site for the modules that
you are registered for. Before you finalise the upload, double-check that you have selected
the correct file for uploading. Remember, no marks can be allocated for incorrectly
submitted assessments.

9.4.1 Types of assignments and descriptions

All assessments are defined as either optional, mandatory, compulsory, or elective.

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 Elective assignments
- If not submitted, the student gets no mark for this item.
- The best of the required submissions will count.
 Mandatory assignments
- If not submitted, the student gets no mark for this item.
 Optional assignments – You are encouraged, as a student, to do optional
assignments in order to benefit your learning.

I. Elective assignments
a. The student is given a choice of which assignments within an identified group to submit
and only the best result/s, the number of which is specified in advance, will contribute
towards the year mark.
b. Elective assignments must be grouped into an elective group.
c. For the student to select which assignment to submit, the elective assignments must
be grouped together. For such an elective group, relevant information (such as how
many of the assignments must be submitted and how many of the assignment marks
should be combined into the year mark) will be supplied to you.
d. The selection criteria define how marks received for assignments in an elective group
are to be combined into the year mark. Three different criteria may be used for
calculating the year mark:
 The best mark should be used, or
 If the student submits fewer than the required number of assignments per
group, or no assignment in a group, a mark of 0% will be used.
 0% is awarded to all non-submitted or unmarked assessments. A best mark is
then calculated from all the qualifying items submitted.

II. Mandatory assessments/assignments

a. Mandatory assessments/assignments contribute to the year mark.
b. If a student fails to submit a mandatory assignment, no mark is awarded and the year
mark is calculated accordingly. The student will therefore forfeit the marks attached to
such an assignment when the final mark for the module is calculated.

III. Optional assessments assignments – You are encouraged, as a student, to do

optional assessments/assignments in order to benefit your learning.

9.5 The assessments/assignments

As indicated in section 9.2, you need to complete all mandatory assessments for this module.
Details of the tasks set will appear on the assessments themselves.

9.6 Other assessment methods

Details of any other assessment methods will be made available to you upon registration.

9.7 The examination

Examination information and details on the format of the examination will be made available to
you online via the myUnisa site. Look out for information that will be shared with you by your
lecturer and e-tutors (where relevant), as well as for communication from the University.

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9.7.1 Invigilation/proctoring

Since 2020, Unisa has conducted all its assessments online. Given the stringent requirements
imposed by professional bodies, as well as increased solicitation of Unisa’s students by third
parties to unlawfully assist them with the completion of assignments and examinations, the
University is obliged to assure the integrity of its assessment integrity by using various proctoring
tools: Turnitin, Moodle Proctoring, the Invigilator App and IRIS. These tools authenticate the
student’s identity and flag suspicious behaviour to assure the credibility of their responses during
assessments. The description below is for your benefit as you may encounter any or all of these
in your registered modules:

Turnitin is plagiarism software that facilitates checks for originality in students’ submissions
against internal and external sources. Turnitin assists in identifying academic fraud and
ghostwriting. Students are expected to submit typed responses when using the Turnitin software.

The Moodle Proctoring tool is facial recognition software that authenticates students’ identities
during their Quiz assessments. This tool requires access to a student’s mobile or laptop camera.
Students must ensure that their cameras are activated in their browser settings prior to starting
their assessments.

The Invigilator is a mobile application-based service that verifies the identity of an assessment
participant. The Invigilator app detects student dishonesty-by-proxy and ensures that the
assessment participant is the student registered for the module concerned. This invigilation tool
requires students to download the app from the Google Play Store (Android devices), the Huawei
AppGallery (Huawei devices) or the Apple App Store (Apple devices) on their camera-enabled
mobile devices prior to their assessment.

The IRIS Invigilation software verifies the identity of a student during assessment and provides
for both manual and automated facial verification. It can record and review a student’s
assessment session and it flags suspicious behaviour by the student for review by an academic
administrator. The IRIS software requires installation on students’ webcam-enabled laptop
devices.

Students who are identified and flagged for suspicious or dishonest behaviour arising from the
invigilation and proctoring reports will be referred to the disciplinary office for formal proceedings.

Please note:

Students must refer to their module assessment information on their myModule sites to determine
which proctoring or invigilation tool will be used for their formative and summative assessments.

10. ACADEMIC DISHONESTY

10.1 Plagiarism
Plagiarism is the act of taking the words, ideas and thoughts of others and presenting them as
your own. It is a form of theft. Plagiarism includes the following forms of academic dishonesty:
 Copying and pasting from any source without acknowledging that source.
 Not including references or deliberately inserting incorrect bibliographic information.
 Paraphrasing without acknowledging the source of the information.

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10.2 Cheating
Cheating includes, but is not limited to, the following:

 Completing assessments on behalf of another student, copying the work of another

student during an assessment, or allowing another student to copy your work.
 Using social media (e.g. WhatsApp, Telegram) or other platforms to disseminate
assessment information.
 Submitting corrupt or irrelevant files. (This matter is addressed in the examination
guidelines.)
 Buying completed answers from so-called “tutors” or internet sites (contract cheating).
10.3 For more information about plagiarism, follow the link below:
https://www.unisa.ac.za/sites/myunisa/default/Study-@-Unisa/Student-values-and-rules

8 STUDENTS LIVING WITH DISABILITIES

The Advocacy and Resource Centre for Students with Disabilities (ARCSWiD) provides an
opportunity for staff to interact with first-time and returning students with disabilities.

If you are a student with a disability and would like additional support, or if you need additional
time for assignments/assessments, you are invited to contact arcswid@unisa.ac.za and cc
examdisabled@unisa.ac.za to discuss the assistance that you need.

9 FREQUENTLY ASKED QUESTIONS

“Whom do I contact if I have a problem with an online portal?”

Answer: Toll-free landline: 0800 00 1870 (Select option 7 for myModules)

Email: mymodules22@unisa.ac.za or myUnisaHelp@unisa.ac.za

10 IN CLOSING
Do not hesitate to contact us by e-mail if you are experiencing problems with the content of this
tutorial letter or with any academic aspect of this module.

We would like to encourage you to approach your studies with enthusiasm. Remember, success
can only be achieved by hard work and perseverance. We wish you a fascinating and satisfying
journey through the learning material, and trust that you will complete the module successfully.

Enjoy the journey.

FAC3764 Lecturers
DEPARTMENT OF FINANCIAL ACCOUNTING.
©
Unisa 2025

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