Ná die voltooiing van hierdie module sal studente

• in-dieptekennis en begrip hê van die beginsels rakende die rekeningkundige siklus se voltooiing en die wyse waarop dit met vorige elemente in die siklus saamhang; en kritiese denke kan aanbied met betrekking tot die wisselwerking tussen die verskillende rekeningkundige prosesse;
• probleemoplossing kan demonstreer wat gebruik kan word om die korrekte prosesse en prosedures in die voltooiing van die rekeningkundige proses te kies, te evalueer en korrek te implementeer om sodoende as oplossing vir die probleem te dien;
• oor die vermoë beskik om die etiese implikasies van besluite, aspekte en praktyke wat spesifiek relevant is tot belasting op toegevoegde waarde (BTW) in ooreenstemming met wette, beleide en ander rekeningkundige praktyke uiteen te sit; en
• as ‘n leier/lid in 'n groep kan saamwerk; ‘n betekenisvolle bydrae kan lewer deur middel van kennis en vaardighede om sodoende ‘n projek/opdrag/taak rakende BTW of die voltooiing van die rekeningkundige siklus of rekonsiliasies te kan uitvoer deur aan die gestelde kriteria te voldoen; en gesamentlike verantwoordelikheid kan aanvaar vir die leerproses van die groep.

After completing this module, students should be able to

• have in-depth knowledge and an understanding of the principles regarding the completion of the accounting cycle and how it is linked to previous elements in the cycle; and present critical reasoning regarding the interaction between the different accounting processes;
• demonstrate problem-solving that are used to select, evaluate, and correctly implement the correct processes and procedures to serve as the solution to the problem;
• have the ability to explain the ethical implications of decisions, aspects, and practices specifically relevant to value-added tax (VAT) following laws, policies, and other accounting practices; and
• work together as a leader/member in a group; make a meaningful contribution by using knowledge and skills to present a project/assignment/task regarding VAT or the completion of the accounting cycle or reconciliations by following the set criteria; and accept collective responsibility for the group’s learning process.