2025 Rule Book

Faculty of
Economic and
Management Sciences

T: +27 51 401 3825 | E: [email protected] | www.ufs.ac.za

Faculty of Economic and Management Sciences Rule Book 2025 i

 171 Flippie Groenewoud Building
T: +27 51 401 3825
E: [email protected]

ii Faculty of Economic and Management Sciences Rule Book 2025

design and layout - doublepurple d’zine studio
 “
Success is not the key to happiness.
Happiness is the key to success.
If you love what you are doing,
you will be successful.
A L BER T SCH W EI T ZER

Faculty of Economic and Management Sciences Rule Book 2025 iii

 UNDERGRADUATE PROGRAMMES.......................................................................................................... 2
BACHELOR’S DEGREE PROGRAMMES..................................................................................................... 6
Private Sector Administration and Management............................................................................... 7
Public Sector Administration and Management................................................................................. 7
Accountancy..................................................................................................................................... 8
Faculty General Admission Requirements.......................................................................................... 8
Credit Values and Names of Modules................................................................................................. 10

A
Progression Rules Regarding Admission to Modules in the Next Study Year....................................... 13
SECTION A: BLOEMFONTEIN CAMPUS UNDERGRADUATE STUDIES......................................................... 19
Private Sector Management.................................................................................................................. 20
Bachelor of Commerce ..................................................................................................................... 21
Bachelor of Commerce with specialisation in Finance....................................................................... 23
Bachelor of Commerce with specialisation in Economics.................................................................. 24
Bachelor of Commerce with specialisation in Business and Financial Analytics................................. 25
Bachelor of Commerce with specialisation in Marketing.................................................................... 26
Bachelor of Commerce with specialisation in Business Management................................................ 27
Bachelor of Commerce with specialisation in Human Resource Management................................... 28
Bachelor of Commerce in Law........................................................................................................... 29
Bachelor of Commerce Extended Curriculum Programme................................................................. 31
Public Sector Management................................................................................................................... 34
Bachelor of Administration................................................................................................................ 35
Bachelor of Administration Extended Curriculum Programme.......................................................... 36
Accountancy......................................................................................................................................... 38
Bachelor of Accounting ..................................................................................................................... 39
Bachelor of Commerce in Accounting ............................................................................................... 40
Bachelor of Commerce in Accounting (Extended).............................................................................. 41

B
SECTION B: QWAQWA CAMPUS UNDERGRADUATE STUDIES................................................................... 43
Private Sector Management.................................................................................................................. 44
Bachelor of Commerce with specialisation in Management .............................................................. 45
Bachelor of Commerce with specialisation in Management (extended curriculum programme) ....... 47
Public Sector Management................................................................................................................... 50
Bachelor of Administration................................................................................................................ 51
Bachelor of Administration Extended Curriculum Programme.......................................................... 52
POSTGRADUATE PROGRAMMES............................................................................................................. 55

C
SECTION C: BLOEMFONTEIN CAMPUS POSTGRADUATE PROGRAMMES................................................... 56
POSTGRADUATE DIPLOMAS .................................................................................................................. 57
Public Sector Management................................................................................................................... 58
Postgraduate Diploma in Public Administration................................................................................. 58
Accountancy......................................................................................................................................... 59
Postgraduate Diploma in General Accountancy................................................................................. 59
Postgraduate Diploma in Chartered Accountancy............................................................................. 59
BACHELOR HONOURS DEGREE PROGRAMMES ...................................................................................... 61
Private Sector Management.................................................................................................................. 63
Bachelor of Commerce Honours with specialisation in Business Management.................................. 63
Bachelor of Commerce Honours with specialisation in Marketing..................................................... 64
Bachelor of Commerce Honours with specialisation in Industrial Psychology................................... 65
Bachelor of Commerce Honours with specialisation in Finance ........................................................ 66
Bachelor of Commerce Honours with specialisation in Economics.................................................... 67

iv Faculty of Economic and Management Sciences Rule Book 2025

 CONTENTS
Bachelor of Commerce Honours with specialisation in Business and Financial Analytics .................. 68
Public Sector Management................................................................................................................... 69
Bachelor of Administration Honours.................................................................................................. 69
Accountancy ........................................................................................................................................ 70
Bachelor of Commerce Honours in Accounting.................................................................................. 71
Bachelor of Commerce Honours in Management Accounting............................................................ 72

TABLE OF
Bachelor of Commerce Honours in Taxation...................................................................................... 73
Bachelor of Accounting Honours....................................................................................................... 73
MASTER’S DEGREE PROGRAMMES......................................................................................................... 75
Private Sector Management.................................................................................................................. 76
Public Sector Management................................................................................................................... 76
Accountancy......................................................................................................................................... 76
Master of Development Studies......................................................................................................... 77
General Information Applicable to Research Master’s Degrees.......................................................... 78
Private Sector Management.................................................................................................................. 79
Master of Commerce with specialisation in Business Management................................................... 79
Master of Industrial Psychology......................................................................................................... 79
Master of Commerce with specialisation in Industrial Psychology..................................................... 81
Master of Commerce with specialisation in Finance.......................................................................... 81
Master of Commerce with specialisation in Economics..................................................................... 83
Master of Commerce with specialisation in Economics..................................................................... 84
Master of Commerce with specialisation in Business and Financial Analytics.................................... 84
Master of Public Administration......................................................................................................... 85
Master of Administration................................................................................................................... 87
Accountancy......................................................................................................................................... 88
Master of Commerce with specialisation in Financial Accounting...................................................... 88
Master of Commerce with specialisation in Management Accounting............................................... 88
Master of Commerce with specialisation in Taxation......................................................................... 89
Master of Commerce with specialisation in Auditing.......................................................................... 90
Master of Accounting with specialisation in Financial Accounting..................................................... 90
Master of Accounting with specialisation in Management Accounting............................................... 91
Master of Accounting with specialisation in Taxation......................................................................... 91
Master of Accounting with specialisation in Auditing......................................................................... 92
Master of Development Studies............................................................................................................ 93
Structured and Research Study Options............................................................................................... 94
Master of Development Studies (Structured - Option A).................................................................... 94
Master of Development Studies (Structured - Option B).................................................................... 95
Master of Development Studies (Research Option)............................................................................ 95
DOCTORAL DEGREE PROGRAMMES........................................................................................................ 96

D
Doctor of Philosophy......................................................................................................................... 97
SECTION D: QWAQWA CAMPUS POSTGRADUATE PROGRAMMES............................................................. 101
MASTER’S DEGREE PROGRAMMES......................................................................................................... 102
Public Sector Management................................................................................................................... 102
General Information Applicable to Research Master’s Degrees............................................................. 103
Public Sector Management................................................................................................................... 104
Master of Administration................................................................................................................... 104
DOCTORAL DEGREE PROGRAMMES........................................................................................................ 105
Doctor of Philosophy......................................................................................................................... 106

Faculty of Economic and Management Sciences Rule Book 2025 v

vi Faculty of Economic and Management Sciences Rule Book 2025
UNDERGRADUATE
PROGRAMMES

Faculty of Economic and Management Sciences Rule Book 2025 1

 UNDERGRADUATE PROGRAMMES

GENERAL ORIENTATION
This section of the Rule Book of the University of the Free State (UFS) sets out the rules with
respect to the undergraduate programmes and study programmes in the Faculty of Economic
and Management Sciences (EMS).
The Protection of Personal Information Act (POPIA) No. 4 of 2013 promotes the protection of
personal information by public and private bodies. The Act, therefore, influences how the Faculty
collects, stores or disseminates the personal information of its students. As such, any personal
student information, including information about academic performance, may not be disclosed
to third parties, including sponsors and parents, without the student’s written consent.
All registered EMS undergraduate students must adhere to the Faculty of Economic and
Management Sciences Rules and General Academic Rules and Regulations (hereafter referred to
as Faculty Rules and General Academic Rules, respectively).
Several rules apply across the programmes and major fields of study. These rules are categorised
into two sets, namely, General Academic Rules and Faculty Rules. It is the student’s responsibility
to be conversant with the General Academic Rules as well as the Faculty Rules.
General Academic Rules apply to all faculties, including the Faculty of Economic and Management
Sciences. Unless specified otherwise, the General Academic Rules apply to all the programmes
listed herein.
The General Academic Rules contain basic information such as the following:
ƒ Student registration, module modifications, simultaneous registration, curriculum
compilation, duration of studies, preconditions, and acknowledgement of modules passed at
other institutions.
ƒ Semester and year marks; requirements for passing; programme with distinction; re-
admission and exclusion of a student; supplementary examinations; arrangements for
examination venues; incorrect reading of examination timetable; marks and final results.
ƒ From 2024 onwards, the following applies to examination opportunities:
Š Once admission to the examination has been granted, participation in the main mid-year
examination (for first-semester modules) and main end-of-year examination (for year
modules and second-semester modules) is compulsory.
Š The “supplementary examination” includes reassessments, improvement of marks, ad hoc
examinations and special examinations.
Š Only students who:
ƒ as a result of justified extraordinary circumstances, are unable to write the main
examination and are granted a supplementary examination (after following the
prescribed process), or
ƒ qualify for a “supplementary examination” in terms of the UFS General Rules will be
able to write a further examination on the date scheduled for the “supplementary
examination”.

2 Faculty of Economic and Management Sciences Rule Book 2025

 Š Only two examinations (main and supplementary) are scheduled for each module, and no further examination
opportunities will be provided. The supplementary examination exists specifically as the final examination
opportunity.
Š Students who are unable to write the main examination for valid reasons (justified extraordinary circumstances)
could be allowed to undertake the supplementary exam subject to approval by the Exam Division, with no
subsequent examination opportunities provided.
Š Students who qualify for a “supplementary examination” in terms of the UFS General Rules will not be eligible to
write a further “special examination”.
ƒ The National Benchmark Test (NBT) is compulsory for all prospective first-year students at the UFS who have applied
for UFS studies.
ƒ All extended curriculum programme students will be registered (during formal registration) for the applicable literacy
(CALE1508) and Mathematics Development module(s) (MTDE1508) for the BAdmin extended curriculum programme
and MATD1554 and MATD1544 for the BCom extended curriculum programme regardless of the NBTs score.

Faculty Rules are described in this publication. These rules apply specifically to the programmes in this faculty.
ƒ Each rule pertaining to curriculum is indicated by the letter “F” followed by a number, e.g. “Rule F1”, “Rule F2”, etc.
ƒ Other rules pertaining to EMS students are indicated by the letters “EMS” followed by a number, e.g. “Rule EMS 1”,
“Rule EMS 2”, etc.

EMS 1: SUMMATIVE ASSESSMENTS OTHER THAN EXAMINATIONS

If a student has only one (1) module outstanding to obtain a qualification and this module is assessed only by
examination of a project, a portfolio, essay or research report, the student may (as the final opportunity) resubmit
the improved work for assessment if the final mark for this module (in the final year of study) is between 45% and
49%, provided that this takes place before the due dates as determined by the UFS. This also applies to modules
following a continuous assessment approach.

Faculty of Economic and Management Sciences Rule Book 2025 3

4 Faculty of Economic and Management Sciences Rule Book 2025
 BACHELOR’S
DEGREE
PROGRAMMES

Faculty of Economic and Management Sciences Rule Book 2025 5

 BACHELOR’S DEGREE PROGRAMMES

INFORMATION
The Bachelor’s Degree Programmes in this faculty are intended to maximise a student’s
capabilities and potential. Scientifically based teaching strategies are applied to equip each
student for various career options in the broader field of Economics and Management Sciences.
This includes careers in the private and public sectors and certain professions, as well as in
secondary and higher education institutions. Postgraduate study is available, upon completion
of a relevant Bachelor’s Degree, for further advancement in a large spectrum of study fields.
Undergraduate programmes are available in the following broad fields of study:
ƒ Private Sector Management;
ƒ Public Sector Management; and
ƒ Accountancy.
These programmes will not be offered if, at the sole discretion of the University of the Free State,
a sufficient number of enrolments cannot be secured to render the programme viable.
The UFSS1504 module is an institutional module offered under the aegis of the Centre for Teaching
and Learning. The module UFSS1504 is a compulsory module for an undergraduate degree or
diploma qualification. Students register for the module in their first year of registration except
for students in the extended curriculum programmes who register for the module in their first
year of registration at the Bloemfontein Campus, i.e. the second year of the extended curriculum
programme.
Students who successfully completed the SCLL1508 or SCLL1414 AND SCLL1524 modules must
register for the UFSS1522 in the second semester of their first year of studies in a mainstream
programme.

Enterprising your Degree

EDED3712/3722 is the ePortfolio Development: Enterprising your Degree module
available for final-year undergraduate students and postgraduate students. The aim
of this module is to enhance your employability by teaching you to take stock of the
skills and attributes that you have acquired during your studies and articulate that in an
ePortfolio that would help you market your skills, network, and apply for work. Students
who register for this module will develop the digital skills to engage on LinkedIn,
populate a website, and develop a future work plan to turn their skill set into a career.
EDED3712/3722 is a semester-long 8-credit module. If you register for this module, it
will be in addition to your degree credits and will not weigh towards the required number
of credits for graduation.

Conversational language modules

Students are encouraged to enrol for one of the available conversational language
modules for enrichment purposes. These modules do not form part of formal curricula
and will not have an influence on graduation. These modules can be one of the following:
GAFO (Afrikaans) 3512 or 3522; SICO (Sign language) 3512 or 3522; SSCO (Sesotho) 3512
or 3522; ZUCO (IsiZulu) 3512 or 3522.

6 Faculty of Economic and Management Sciences Rule Book 2025

A promotion system is not applied in the Faculty of Economic and Management Sciences; therefore, General Academic
Rules regarding promotion do not apply.

PRIVATE SECTOR ADMINISTRATION AND MANAGEMENT

BACHELOR OF COMMERCE PROGRAMMES

Programme Academic
Authorised qualification name Abbreviation Degree code SAQA ID
code plan code

Bachelor of Commerce BCom B6300 63001 BC630000 111814

Bachelor of Commerce with BCom with specialisation

B6300 63001 BC630020 111814
specialisation in Economics in Economics

Bachelor of Commerce with BCom with specialisation

specialisation in Business and in Business and Financial B6300 63001 BC638080 111814
Financial Analytics Analytics
Bachelor of Commerce with
BCom with specialisation
specialisation in Business B6300 63001 BC630012 111814
in Business Management
Management
Bachelor of Commerce with BCom with specialisation
specialisation in Human Resource in Human Resource B6300 63001 BC630030 111814
Management Management
Bachelor of Commerce with BCom with specialisation
B6300 63001 BC630025 111814
specialisation in Finance in Finance

Bachelor of Commerce in Law BCom (Law) B6370 63701 BC637070 111833

Bachelor of Commerce with BCom with specialisation

B6300 63001 BC630010 111814
specialisation in Marketing in Marketing

Bachelor of Commerce* BCom* B63E3 63001 BC6300E3 111814

Bachelor of Commerce with

1
BCom with specialisation
Q6300 63001 QC630001 111814
specialisation in Management in Management
Bachelor of Commerce with
1
BCom with specialisation
Q63E2 63001 QC6300E2 111814
specialisation in Management in Management*

*Extended curriculum programme

1
Programmes offered on the UFS Qwaqwa campus

PUBLIC SECTOR ADMINISTRATION AND MANAGEMENT

Programme Academic
Authorised qualification name Abbreviation Degree code SAQA ID
code plan code

Bachelor of Administration BAdmin B6340 63401 BC634040 112105

Bachelor of Administration* BAdmin* B63E1 63401 BC6340E1 112105

1
Bachelor of Administration BAdmin Q6340 63401 QC634040 112105

1
Bachelor of Administration* BAdmin* Q63E1 63401 QC6340E1 112105

*Extended curriculum programme

1
Programmes offered on the UFS Qwaqwa campus

Faculty of Economic and Management Sciences Rule Book 2025 7

 ACCOUNTANCY

Programme Academic
Authorised qualification name Abbreviation Degree code SAQA ID
code plan code

Bachelor of Accounting BAcc B6360 63601 BC636060 112101

Bachelor of Commerce in Accounting BCom (Accounting) B6350 63501 BC635050 111827

Bachelor of Commerce in
BCom (Accounting)* B63E5 63001 BC6300E5 111827
Accounting*
*Extended curriculum programme

FACULTY GENERAL ADMISSION REQUIREMENTS

Minimum Admission Point (AP) and

Academic programme
National Senior Certificate performance levels
BCom

BCom with specialisation in Economics AP = 28

Mathematics = Achievement level 4 (50%)
BCom with specialisation in Finance English = Achievement level 4 (50%)
BCom with specialisation in Management
AP = 34
Bachelor of Commerce with specialisation in Business and Financial Analytics Mathematics = Achievement level 5 (60%)
English = Achievement level 4 (50%)
BCom with specialisation in Business Management
AP = 28
BCom with specialisation in Human Resource Management Mathematics = Achievement level 3 (40%)
English = Achievement level 4 (50%)
BCom with specialisation in Marketing
AP = 33
BCom (Law) Mathematics = Achievement level 4 (50%)
English = Achievement level 4 (50%)
BCom2 AP = 24 – 27
(Extended programme) Mathematics = Achievement level 4 (50%)
English = Achievement level 4 (50%)
OR
BCom with specialisation in Management2 AP = 28
(Extended programme) Mathematics = Achievement level 3 (40%)
English = Achievement level 4 (50%)
AP = 24 – 27
Mathematics = Achievement level 4 (50%)
BCom Accounting 2 English = Achievement level 4 (50%)
OR
(Extended programme) AP = 28
Mathematics = Achievement level 3 (40%)
English = Achievement level 4 (50%)
AP = 28
Mathematics = Achievement level 2 (30%) OR
BAdmin2,3
Mathematical Literacy = Achievement level 5 (60%)
English = Achievement level 4 (50%)
AP = 24 – 27
BAdmin2,3 Mathematics = Achievement level 2 (30%) OR
(Extended programme) Mathematical Literacy= Achievement level 5 (60%)
English = Achievement level 4 (50%)
AP = 34
BAcc4 Mathematics = Achievement level 5 (60%)
English = Achievement level 4 (50%)
AP = 28
BCom (Accounting) Mathematics = Achievement level 4 (50%)
English = Achievement level 4 (50%)

Numbers refer to rules; see next page.

8 Faculty of Economic and Management Sciences Rule Book 2025

 RULES

EMS Extended programme students will not be allowed to register for the second study year curriculum
2 should they fail any of the modules in their first year of study.

Students who register for the BAdmin extended curriculum programme without the required
EMS
performance level in Mathematics or its equivalent at the National Senior Certificate level will not be
3 allowed to subsequently change to a BCom Degree Programme.

EMS Students enrolled for the BAcc Degree who did not pass EFIN1608 will not be allowed to continue with
4 the degree and will be converted to the BCom (Acc) Degree.

Maximum credits per academic year: Undergraduate students may not register for more than 164
EMS credits per academic year (excluding developmental modules). A student who is registered for more
5 than 164 core curriculum credits in a given academic year will be considered academically overloaded
and the excess credits will be deregistered. This excludes students enrolled for the BAcc Degree.

Shelf life of modules: Academic credit earned by a student does not remain valid indefinitely. The
EMS shelf life, therefore, refers to the period during which academic credit remains valid. The shelf life of
6 the modules in the formal programmes in the Faculty of Economic Sciences is five years unless the
relevant head of the department determines otherwise.

Taking part in assessments: Once a student begins an assessment, that student is officially recognised
EMS as participating in an assessment opportunity. This remains applicable if the student commences the
7 assessment while feeling emotionally or physically unwell. No additional assessment opportunities
will be granted in this instance, given that participation has been recorded.

Faculty of Economic and Management Sciences Rule Book 2025 9

 CREDIT VALUES AND NAMES OF MODULES

DEPARTMENT OF ECONOMICS AND FINANCE

Module code Credits Module name

EECF1614 16 Economic Systems and Basic Microeconomics

EECF1624 16 Introduction to Macroeconomics

EECF1625 1
20 Introduction to Macroeconomics

EECP1514 16 Economics for Public Managers

EMIC2714 16 Microeconomics

EMAC2724 16 Macroeconomics

EINT3714 16 International Economics

EECT3724 16 South African Macroeconomic Policy Issues

EECM3714 16 Introduction to Mathematical Economics

EECM3724 16 Statistics for Economics

EFEF1624 16 Personal Finance

EFES2714 16 Money and Interest Rates

EFES2724 16 Financial Instruments, Markets and Institutions

EFET3714 16 Investment Management

EFET3724 16 Risk Management in Banking

EDEV3722 8 Development Economics

ELAB3712 8 Labour Economics

1
Only available for BAcc students.

DEPARTMENT OF BUSINESS MANAGEMENT

Module code Credits Module name

EBUS1514 16 Business Functions

EBMA1514 16 Introduction to Marketing

EBUS1624 16 General Management

EBUS1614 16 Business Dynamics

EBMA2624 16 Personal Selling

EFMA2614 16 Basic Financial Management

EBMA3725 20 Digital Marketing

EBMA3715 20 Strategic Marketing

EBMA3724 16 Relationship Marketing

ESBM2724 16 Small Business Management

EMAR3714 16 Market Research

EBUS2714 16 Entrepreneurship
EBUS2715 20 Strategic Management

10 Faculty of Economic and Management Sciences Rule Book 2025

DEPARTMENT OF INDUSTRIAL PSYCHOLOGY

Module code Credits Module name

EHRM1514 16 Introduction to Human Resources Management
EIOP1524 16 Introduction to Individual Differences
ECAP2614 16 Career Psychology
EIPS2624 16 Introduction to Psychometrics
ELRM2624 16 Labour Relations Management
EEBE3714 16 Business Ethics for HRM and IOP
ELED3714 16 Leadership in HR and IOP
EPFM3724 16 Performance and Talent Management
ESTT3724 16 Systems Thinking
EORG3715 20 Organisational Psychology
EARH3724 16 Applied Research for HRM and IOP

SCHOOL OF ACCOUNTANCY
Module code Credits Module name
EACC1614 16 Accounting
EACC1624 16 Accounting
EACC2608 32 Accounting
EACC3708 32 Accounting
EMAF2614 16 Managerial Accounting
EMNF2624 16 Managerial Finance
EFIN1608 32 Financial Accounting
EFIN2708 32 Financial Accounting
EFIN3708 32 Financial Accounting
EMAF3708 32 Managerial Accounting and Managerial Finance
EMFM2708 32 Managerial Accounting and Financial Management
EMFM3708 32 Managerial Accounting and Financial Management
EOEC2614 16 Organisational Ethics and Citizenship
EACG2708 32 Auditing and Corporate Governance
EACG3708 32 Auditing and Corporate Governance
ESVC3712 8 Sustainable Value Creation
ETXN2624 16 Taxation
ETAX2708 32 Taxation
ETXN3708 32 Taxation
ETAX3708 32 Taxation
EIDE1624 16 Information and Digital Environment for Accounting
EIDE2724 16 Information and Digital Environment for Accounting

Students who completed the BCom (Accounting) or B Accounting Degrees, without meeting the specific admission requirements for the
respective honours degrees in Accounting, and who wish to repeat the third-year modules for non-degree purposes may do so with a
discount of 50% for tuition fees. They ,ustl register for the 3738 module codes, e.g. EFIN3738 instead of EFIN3708.

Faculty of Economic and Management Sciences Rule Book 2025 11

 DEPARTMENT OF PUBLIC ADMINISTRATION AND MANAGEMENT

Module code Credits Module name

EPAM1514 16 Public Administration and Management Theories
EPAM1624 16 Public Administration and Management in Action
EPCS1514 16 Political Environment for Civil Servants
EPAM2614 16 Micro- and Macro-organisational Analysis
EMMA2644 16 The South African Local Government Environment
EMMA3714 16 Contemporary Issues in Local Government
EPAM3714 16 Public Financial Management
EMMA3725 20 Municipal Finances
EPAM3725 20 Public Policy Administration and Management
EPAL3714 16 Public Administration and Management Law
ESCM2714 16 Supply Chain Management
ESCM2724 16 Supply Chain Management
EMEP2624 16 Monitoring and Evaluation in the Public Sector

ADDITIONAL CORE MODULES

Module code Credits Module name

EBCS1514 16 Business Calculations
EBCS1524 16 Business Calculations
EQMB1514 16 Quantitative Methods for Business
EQMB1524 16 Quantitative Methods for Business
EDAB2714 16 Introduction to Data Analytics for Business
EDAB2724 16 Data Analytics for Business
UFSS1508 16 Undergraduate Core Curriculum

MODULES FOR THE EXTENDED CURRICULUM PROGRAMMES

Module name Module code Equivalent mainstream code

Public Administration and Management Theories EFPA2515 EPAM1514

Public Administration and Management in Action EFPA2625 EPAM1624

Political Environment for Civil Servants EFCS2514 EPCS1514

Economics for Public Managers EFEP2514 EECP1514

Introduction to Human Resource Management EFHR1514 EHRM1514

Introduction to Individual Differences EFIO1524 EIOP1524

Business Functions EFBM2514 EBUS1514

General Management EFBM2625 EBUS1624

Economic Systems and Basic Microeconomics EFEC2614 EECF1614

Introduction to Macroeconomics EFEC2624 EECF1624

Business Calculations EFBC2514 EBCS1514

Business Calculations EFBC2524 EBCS1524

12 Faculty of Economic and Management Sciences Rule Book 2025

PROGRESSION RULES REGARDING ADMISSION
TO MODULES IN THE NEXT STUDY YEAR

With due allowance for the module requirements, students are required to attain the following minimum achievements
in each study programme, for which the prescribed module combinations for each academic year have been stipulated
in the curriculum. Unless a faculty determines a higher requirement for progression, which is published in the faculty’s
rule book, these progression rules will apply.

APPLICATION OF PROGRESSION RULES

The progression rules apply to undergraduate students and all programmes from 2014.

PROGRESSION RULE S FOR UNDERGRADUATE STUDENTS

Students must refer to the General Academic Rules and Faculty Rules for more information about the progression rules
and the rules for students who change their study programme after their first year of studies at the UFS. These rules are
available on the university’s website.
A minimum number of credits must be earned by the end of each year of registration before the student will be allowed
to register for the next year. These credits are accumulated by completing the required modules.

EMS 8: PROGRESSION REQUIREMENTS FOR THREE-YEAR QUALIFICATIONS

Year of Minimum credits required
Rule Equivalent to To be achieved by the end of
registration for admission
EMS 8.1 2 48 3 x 16-credit modules year 1 of registration

EMS 8.2 3 128 8 x 16-credit modules year 2 of registration

EMS 8.3 4 240 15 x 16-credit modules year 3 of registration

EMS 8.4 5 304 19 x 16-credit modules year 4 of registration

The student must complete the three-year undergraduate programme by the end of the 5th year of registration.

EMS 9: PROGRESSION REQUIREMENTS FOR FOUR-YEAR QUALIFICATIONS

The following progression requirements apply to four-year professional as well as four-year extended qualifications.

Year of Minimum credits required

Rule Equivalent to To be achieved by the end of
registration for admission
EMS 9.1 2 48 3 x 16-credit modules year 1 of registration

EMS 9.2 3 128 8 x 16-credit modules year 2 of registration

EMS 9.3 4 208 13 x 16-credit modules year 3 of registration

EMS 9.4 5 336 21 x 16-credit modules year 4 of registration

EMS 9.5 6 400 25 x 16-credit modules year 5 of registration

The student must complete the four-year undergraduate programme by the end of the 6th year of registration.

Faculty of Economic and Management Sciences Rule Book 2025 13

 EMS 10: CONCESSIONS FOR STUDENTS WHO DO NOT QUALIFY TO START THE NEXT YEAR OF STUDY
In order to facilitate progression, concessions may be made where a student does not meet the requirements for
progression to the next year of study. The available options vary across campuses and modes of study.
At the Bloemfontein campus, the following concessionary arrangements may be considered:
EMS 10.1: The student may register for the outstanding modules and repeat the academic year; or
EMS 10.2: The student may register for additional modules to the next year’s enrolment as long as the total number of
credits does not exceed 32 credits over and above the normal curriculum requirements of a specific academic year.
This excludes the BCom extended curriculum programme.
Both of the above arrangements require the recommendation of the programme director and permission from the
dean.
EMS 10.3: At the QwaQwa campus, the student may register for the outstanding modules and repeat the academic
year. This requires the recommendation of the programme director and permission from the assistant dean.
EMS 10.4: A student who repeats a study year must either match or exceed the requirement with respect to the
percentage of modules stipulated in the General Academic Rules before being allowed to continue with the next study
year of the programme in the following calendar year.
EMS 10.5: South campus students or students enrolled for HCerts (access) and distance learning programmes are
excluded from the above concessionary arrangements and follow the programme-specific progression requirements.

EMS 11: MODULE CODE CHANGES, EQUIVALENT MODULES AND TRANSITION RULES
EMS 11.1: Current students who registered for the first time in 2015 and onwards, without a break in registration, should
follow the curricula in the Rule Book of the first year of registration.
EMS 11.2: If students change from one programme to another, they must follow the curricula of the programme to
which they have changed, as explained in the Rule Book of the year that they registered for that specific programme
for the first time.

EMS 12: DURATION OF STUDY

The General Academic Rules stipulates that, except in cases where the Council, via the Senate, implements new rules
with immediate effect, students may, for an undergraduate qualification, only register at the UFS for the minimum
period allowed for that qualification plus an additional two (2) years, with the second period, following directly after the
first, and must complete their studies for that particular qualification per the rules applicable at the time of registration.
Should there be an interruption to the student’s study, the rules applicable to the time of the registration after the
interruption will apply.

EMS 12.1: NEW INTAKES FOR HIGHER CERTIFICATE PROGRAMMES

There will be no new intake of students in any of the Higher Certificate programmes previously offered by the Faculty. No
re-admission in any EMS Higher Certificate will be allowed after two years of registration in the programme. Students
who do not obtain their Higher Certificate qualification in 2025 will not be granted the opportunity to complete the
qualification in 2026.Module Prerequisites
Please note that in order to register for the module included in the first column of the tables below, the admission
requirements have to be met or the modules passed, as set out in the second column.

14 Faculty of Economic and Management Sciences Rule Book 2025

DEPARTMENT OF ECONOMICS

Module Module prerequisite

National Senior Certificate with Mathematics performance level 4
or (EQMB1514 and EQMB1524)
EECF1614
or (EBCS1514 and EBCS1524)
or (MATD1554 & MATD1574 & MATD1544 & MATD1564)
National Senior Certificate with Mathematics performance level 4
or (EQMB1514 and EQMB1524)
EECF1624/ EECF16251
or (EBCS1514 and EBCS1524)
or (MATD1554 & MATD1574 & MATD1544 & MATD1564)
EMIC2714 EECF1614 or EFEC2614

EMAC2724 EECF1624 or EFEC2624

EINT3714 & ELAB3712 EECF1624 or EFEC2624

EECT3724 & EDEV3722 EECF1624 and EMAC2724

(EBCS1514 or EFBC2514 or EQMB1514 or STSM1614)
and
EECM3714 (EBCS1524 or EFBC2524 or EQMB1524 or STSM1624 or STSA1624)
and
(EECF1614 and EECF1624) or (EFEC2614 and EFEC2624)
[(EECF1614 and EECF1624) or (EFEC2614 and EFEC2624)]
and
EECM3724
[(EBCS1514 and EBCS1524) or (EFBC2514 and EFBC2524) or (EQMB1514 and EQMB1524) or
(STSM1624) or (STSA1624)]
EFES2714 EECF1624 or EFEC2624

EFES2724 EECF1624 or EFEC2624

EFET3714 EECF1624 or EFEC2624

EFET3724 EECF1624 or EFEC2624

1
Only available for BAcc students

DEPARTMENT OF BUSINESS MANAGEMENT

Module Module prerequisite

EBUS2715 EBUS1624

SCHOOL OF ACCOUNTANCY

Module Module prerequisite

EACC2608 EACC1614 and EACC1624

EACC3708 EACC2608 or EFIN1608

EFIN2708 EFIN1608

EFIN3708 EFIN2708

EMAF2614 EACC1614 or EACC1624

EMNF2624 EACC1614 or EACC1624

EMAF3708 EMAF2614 and EMNF2624

EMFM2708 EFIN1608

EMFM3708 EMFM2708

EACG2708 EACC1614 and EACC1624; or EFIN1608 and EIDE1624

EACG3708 EACG2708

Faculty of Economic and Management Sciences Rule Book 2025 15

 Module Module prerequisite
ETXN3708 ETXN2624

ETAX3708 ETAX2708

EIDE1624 CSIL1531 or CSIR1531 or CSIL1511

EIDE2724 EIDE1624
EFIN2708 and EMFM2708 and EACG2708 and ETAX2708 and EBUS2715 and EOEC2614 and
ESVC3712
EIDE2724

ADDITIONAL CORE MODULES

Module code Module prerequisite

EDAB2724 EDAB2714

EXTENDED CURRICULUM PROGRAMME

Module Module prerequisite

National Senior Certificate with Mathematics performance level 4
or (EQMB1514 and EQMB1524)
EFEC2614
or (EBCS1514 and EBCS1524)
or (MATD1554 & MATD1574 & MATD1544 & MATD1564)
National Senior Certificate with Mathematics performance level 4
or (EQMB1514 and EQMB1524)
EFEC2624
or (EBCS1514 and EBCS1524)
or (MATD1554 & MATD1574 & MATD1544 & MATD1564)

MODULE PREREQUISITES FROM OTHER FACULTIES (SERVICE MODULES)

The following table contains a list of modules offered in the EMS curriculums but serviced from other faculties. Students
are responsible for familiarising themselves with the faculty-specific rules of these service modules and need to adhere
to these rules as specified in the Rulebooks of the relevant faculties.

Module Faculty Equivalents Module Description Prerequisites/ Co-requisites

Students must have passed MATD1554 in order to register
MATD1564 NAS None Mathematics for EMS
for this module.
MATD1544 NAS None Mathematics for EMS Module is co-requisite to MATD1564.
Students must have passed Grade 12 Math’s Performance
MATM1534 NAS None Calculus Level 5 or MATD1564 or MATD1534 or MATM1584 in order to
register for this module.
Computer Literacy:
CSIL1511 NAS None None
Part 1
Programming and
Students must have passed CSIL1511, CSIL1531, CSIL1551,
CSIS1534 NAS CSIS1614 Problem Solving:
CSIL1561 or CSIL1501 in order to continue with this module.
Part 1 & 2
Students must have passed National Senior Certificate (NCS)
Introduction to Mathematics on performance level 5 (60%) OR MATD1534
STSA1624 NAS None
Statistics OR MATD1564 OR MATM1584 in order to continue with the
module.
Programming and
Students must have passed CSIS1534 in order to continue
CSIS1644 NAS CSIS1624 Problem Solving:
with this module
Part 1 & 2
TABLE CONTINUES ON THE NEXT PAGE

16 Faculty of Economic and Management Sciences Rule Book 2025

 Module Faculty Equivalents Module Description Prerequisites/ Co-requisites
Multiple Regression
Students must have passed STSA1624 or EBCS1524 or
STSA2616 NAS None Analyses and Time
EFBC2524 in order to continue with this module.
Series Analyses
Introduction to
Databases and Students must have passed CSIS1624 or CSIS1644 in order to
CSIS2634 NAS None
Database Management register for this module.
Systems: Part 1
Multiple regression:
Students must have passed STK216 (STSA2616) in order to
STSA2626 NAS None Variance and Time
register for this module.
Series Analysis
Computer Literacy:
CSIL1511 NAS None None
Part 1
Students must have passed CSIL1511 or registered for
Introduction to
BCIE1513 NAS None CSIL1511 simultaneously with BCIS1513 or must have passed
Information Systems
CSIL1551 or CSIL1561.
Marketing
ICOM2614 HUM None None
Communication
Systems Infrastructure
BCIE2624 NAS None None
and Integration
ICOM2624 HUM None Brand Communication None

LMER1624 LAW None Commercial Law None

Introduction to
PSIN1514 HUM None None
Psychology
Students must have passed Grade 12 Maths on performance
EBCS1514 NAS EFBC2514 Business Calculations
level 3 (40%) in order to register for this module.
Students must have passed Grade 12 Maths on performance
EBCS1524 NAS EFBC2524 Business Calculations
level 3 (40%) in order to register for this module.
PSDE1624 HUM None Psychology None

PSSO2614 HUM None Psychology None

LLOC2614 LAW None Law of Contract None

PSIH2724 HUM None Psychology None

Legal Foundations of
LFSA1500 LAW None None
SA Law
LPSN1512 LAW None Law of Persons None

LCON1523 LAW None Constitutional Law None

LLAB2605 LAW None Labour Law None

LLOC2605 LAW None Law of Contract None

Consumer Protection
LCPC2623 LAW None None
and Credit Law
LFAM2613 LAW None Family Law None

LCRM2604 LAW None Criminal Law None

Law of Succession
LSAE2623 LAW None and Administration of None
Estates
LPRO3723 LAW None Law of Property None

LDEL3705 LAW None Law of Delicts None

Law of Business
LBUE3704 LAW None None
Entities

Faculty of Economic and Management Sciences Rule Book 2025 17

18 Faculty of Economic and Management Sciences Rule Book 2025
 BLOEMFONTEIN
CAMPUS
UNDERGRADUATE
SECTION
A
STUDIES

Faculty of Economic and Management Sciences Rule Book 2025 19

 PRIVATE SECTOR MANAGEMENT

GENERAL INFORMATION
Management skills can be obtained in several fields of study. These
are all accommodated within the Degree Programme Bachelor of
Commerce (BCom). The BCom is a highly regarded and comprehensive
management degree programme structured for economic and
management positions (especially in the private sector), academic
careers at universities and universities of technology, or a career as
a teacher.

While a BCom Degree is directed at economic and

management positions in the private sector. As such,
it is also an excellent programme for those pursuing a
A career in the public sector. Further, it is comparable with
the undergraduate Degree Programme in Public Sector
Management.

The Degree Programme is structured around the core

subjects of Economics, Business Management, Industrial
Psychology and Accounting. The BCom Degree offers a
B broader option to students who would like a solid general
management background but prefer not to specialise too
soon.

Specialisations from which to choose within the BCom

C Degree Programme are indicated under General admission
requirements.

The curricula for each major field of study are explained in the
following section.

20 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF COMMERCE

BCom
RULE F1 Minimum total credits: 420
Academic plan code: BC630000

First academic year Second academic year Third academic year

Compulsory modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2

Business Functions EBUS1514

General Management EBUS1624

Business Dynamics EBUS1614

Small Business Management ESBM2724

Strategic Management EBUS2715

Entrepreneurship EBUS2714

Economics Systems and

EECF1614
Basic Microeconomics
Introduction to
EECF1624
Macroeconomics

Microeconomics EMIC2714

Macroeconomics EMAC2724

International Economics EINT3714

South African
EECT3724
Macroeconomic Policy Issues

Accounting EACC1614 EACC1624 EACC2608

Introduction to Human
EHRM1514
Resource Management
Introduction to Individual
EIOP1524
Differences

Career Psychology ECAP2614

Labour Relations
ELRM2624
Management

Managerial Accounting EMAF2614

Quantitative Methods for

EQMB1514 EQMB1524
Business

Personal Finance EFEF1624

TABLE CONTINUES ON THE NEXT PAGE

Faculty of Economic and Management Sciences Rule Book 2025 21

 Rule F1 continued

First academic year Second academic year Third academic year

Elective modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2
Choose 1 field of specialisation
(2 modules)

Market Research EMAR3714

Basic Financial Management EFMA2614

OR OR

Accounting EACC3708*

OR OR

Performance and Talent

EPFM3724
Management

Organisational Psychology EORG3715

OR OR

Introduction to Mathematical
EECM3714
Economics

Statistics for Economics EECM3724

80 64 80 64 68 64
Minimum credits towards
144 144 132
degree
Total credits: 420

Developmental modules

Undergraduate Core
UFSS1504
Curriculum

Critical Academic Literacy

CALE1508
for EMS

Additional credits for

32
developmental modules

Undergraduate Core
16
Curriculum (UFSS1504)

22 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF COMMERCE WITH SPECIALISATION IN FINANCE

BCom with specialisation in Finance

RULE F2 Minimum total credits: 416
Academic plan code: BC630025

First academic year Second academic year Third academic year

Compulsory modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2
Economic Systems and
EECF1614
Basic Microeconomics
Introduction to Macroeconomics EECF1624
Microeconomics EMIC2714
Macroeconomics EMAC2724
International Economics and Finance EINT3714
Labour Economics ELAB3712
Development Economics EDEV3722
South African Macroeconomic
EECT3724
Policy Issues
Introduction to Mathematical
EECM3714
Economics
Statistics for Economics EECM3724
Money and Interest Rates EFES2714
Financial Instruments,
EFES2724
Markets and Institutions
Investment Management EFET3714
Risk Management in Banking EFET3724
Business Functions EBUS1514
General Management EBUS1624
Managerial Finance EMNF2624
Managerial Finance EMAF3724
Accounting EACC1614 EACC1624
Introduction to Data Analytics EDAB2714
for Business
Entrepreneurship EBUS2714
Organisational Ethics and Citizenship EOEC2614
Taxation ETXN2624
Quantitative Methods for Business EQMB1514 EQMB1524
Personal Finance EFEF1624
64 80 64 64 72 72
Minimum credits towards degree
144 128 144
Total credits: 416

Developmental modules

Undergraduate Core Curriculum UFSS1504

Critical Academic Literacy for EMS CALE1508
Additional credits for developmental
32
modules
16
Undergraduate Core curriculum

Faculty of Economic and Management Sciences Rule Book 2025 23

 BACHELOR OF COMMERCE WITH SPECIALISATION IN ECONOMICS

BCom with specialisation in Economics

RULE F3 Minimum total credits: 404
Academic plan code: BC630020

First academic year Second academic year Third academic year

Compulsory modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2
Economic Systems and Basic
EECF1614
Microeconomics
Introduction to Macroeconomics EECF1624
Microeconomics EMIC2714
Macroeconomics EMAC2724
International Economics EINT3714
Labour Economics ELAB3712
Development Economics EDEV3722
South African Macroeconomic Policy
EECT3724
Issues
Introduction to Mathematical
EECM3714
Economics
Statistics for Economics EECM3724
Money and Interest Rates EFES2714
Financial Instruments, Markets
EFES2724
and Institutions
Investment Management EFET3714
Risk Management in Banking EFET3724
Business Functions EBUS1514
General Management EBUS1624
Business Dynamics EBUS1614
Entrepreneurship EBUS2714
Strategic Management EBUS2715
Accounting EACC1614 EACC1624
Introduction to Human Resource
EHRM1514
Management
Introduction to Individual Differences EIOP1524
Quantitative Methods for Business EQMB1514 EQMB1524
Personal Finance EFEF1624
80 64 64 64 76 56
Minimum credits towards degree
144 128 132
Total credits: 404

Developmental modules
Undergraduate Core Curriculum UFSS1504
Critical Academic Literacy for EMS CALE1508
Additional credits for developmental
32
modules
Undergraduate Core Curriculum 16

24 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF COMMERCE WITH SPECIALISATION IN BUSINESS AND FINANCIAL ANALYTICS

BCom with specialisation in Business and Financial Analytics

RULE F4 Minimum total credits: 408
Academic plan code: BC638080

First academic year Second academic year Third academic year

Compulsory modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2
Economic Systems and Basic
EECF1614
Microeconomics
Introduction to Macroeconomics EECF1624
Microeconomics EMIC2714
Macroeconomics EMAC2724
Money and Interest Rates EFES2714
Financial Instruments, Markets and
EFES2724
Institutions
Investment Management EFET3714
Risk Management in Banking EFET3724
Business Dynamics EBUS1614
General Management EBUS1624
Strategic Management EBUS2715
Accounting EACC1614 EACC1624 EACC2608
Introduction to Data Analytics for
EDAB2714
Business
Data Analytics for Business EDAB2724
Calculus MATM1534
Introduction to Statistics STSA1624
Multiple Regression Analyses and Time
STSA2616
Series Analyses
Multiple regression: Variance and Time
STSA2626
Series Analysis
Computer Literacy: Part 1 CSIL1511
Programming and Problem Solving:
CSIS1534 CSIS1644
Part 1 & 2
Introduction to Databases and
CSIS2634
Database Management Systems: Part 1
Total credits 148 144 116
Minimum credits towards degree Total credits: 408

Developmental modules
Undergraduate Core Curriculum UFSS1504
Critical Academic Literacy for EMS CALE1508
Additional credits for developmental
32
modules
Undergraduate Core Curriculum 16

Faculty of Economic and Management Sciences Rule Book 2025 25

 BACHELOR OF COMMERCE WITH SPECIALISATION IN MARKETING

BCom with specialisation in Marketing

RULE F5 Minimum total credits: 392
Academic plan code: BC630010

First academic year Second academic year Third academic year

Compulsory modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2
Business Functions EBUS1514
Market Research EMAR3714
Entrepreneurship EBUS2714
General Management EBUS1624
Introduction to Marketing EBMA1514
Personal Selling EBMA2624
Supply Chain Management ESCM2714 ESCM2724
Digital Marketing EBMA3725
Strategic Marketing EBMA3715
Relationship Marketing EBMA3724
Introduction to Information Systems BCIE1513
Economic Systems and Basic
EECF1614
Microeconomics
Introduction to Macroeconomics EECF1624
Accounting EACC1614 EACC1624
Strategic Management EBUS2715
Systems Infrastructure and Integration BCIE2624
Introduction to Individual Differences EIOP1524
Microeconomics EMIC2714
Macroeconomics EMAC2724
Quantitative Methods for Business EQMB1514 EQMB1524
Basic Financial Management EFMA2614
60 64 68 64 84 52
Minimum credits towards degree 124 132 136
Total credits: 392

Developmental modules
Undergraduate Core Curriculum UFSS1504
Critical Academic Literacy for EMS CALE1508
Additional credits for developmental `
32
modules
Undergraduate Core Curriculum 16

26 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF COMMERCE WITH SPECIALISATION IN BUSINESS MANAGEMENT

BCom with specialisation in Business Management

RULE F6 Minimum total credits: 392
Academic plan code: BC630012

First academic year Second academic year Third academic year

Compulsory modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2
Business Functions EBUS1514
Digital Marketing EBMA3725
General Management EBUS1624
Business Dynamics EBUS1614
ESCM2724
Supply Chain Management ESCM2714

Small business Management ESBM2724

Strategic Marketing EBMA3715
Strategic Management EBUS2715
Entrepreneurship EBUS2714
Economic Systems and Basic
EECF1614
Microeconomics
Introduction to Macroeconomics EECF1624
Accounting EACC1614 EACC1624
Introduction to Individual Differences EIOP1524
Commercial Law LMER1624
Microeconomics EMIC2714
Macroeconomics EMAC2724
Quantitative Methods for Business EQMB1514 EQMB1524
Basic Financial Management EFMA2614
Introduction to Information Systems BCIE1513
Systems Infrastructure and Integration BCIE2624
Market Research EMAR3714
60 64 84 64 68 52
Minimum credits towards degree 124 148 120
Total credits: 392

Developmental modules

Undergraduate Core Curriculum UFSS1504

Critical Academic Literacy for EMS CALE1508

Additional credits for developmental

32
modules

Undergraduate Core Curriculum 16

Faculty of Economic and Management Sciences Rule Book 2025 27

 BACHELOR OF COMMERCE WITH SPECIALISATION IN HUMAN RESOURCE MANAGEMENT

BCom with specialisation in Human Resource Management

RULE F7 Minimum total credits: 396
Academic plan code: BC630030

First academic year Second academic year Third academic year

Compulsory modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2
Introduction to Human Capital
EHRM1514
Management
Introduction to Individual Differences
EIOP1524
& Diversity
Career Psychology ECAP2614
Leadership in HR5 and IOP ELED3714
Labour Relations Management ELRM2624
Performance and Talent Management EPFM3724
Organisational Psychology EORG3715
Applied research and Data analytics for
EARH3724
HRM and IOP
Entrepreneurship EBUS2714
Psychology PSIN1514 PSDE1624 PSSO2614 PSIH2724
Law of Contract LLOC2605
Business Calculations EBCS1514 EBCS1524
Quantitative Methods for Business EQMB1514 EQMB1524
Introduction to Psychometrics EIPS2624
Systems Thinking ESTT3724
Business Ethics for HRM and IOP EEBE3714
Microeconomics EECF1614
Elective modules
Public Policy Administration and
EPAM3725
Management
OR OR
Small Business Management ESBM2724
48 68 64
48 82 66

Minimum credits towards degree 148 132

96

Total credits: 376

Developmental modules
Undergraduate Core Curriculum UFSS1504
Critical Academic Literacy for EMS CALE1508
Additional credits for developmental
32
modules
Undergraduate Core Curriculum 16

* For modules from other Faculties, it is the student’s responsibility to ensure that the prerequisites for those modules are met.

It is recommended that students who are not registered for the BCom with specialisation in Human Resource
Management Degree Programme and intend to apply for admission to Bachelor Honours Degree with specialisation in
Industrial Psychology, contact the departmental head (Industrial Psychology) or programme coordinator for directives
regarding the compilation of their undergraduate Industrial Psychology modules.

28 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF COMMERCE IN LAW

BCom (Law)
RULE F8 Minimum total credits: 448
Academic plan code: BC637070

First academic year Second academic year Third academic year

Compulsory modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2

General Management EBUS1624

Economic Systems and Basic
EECF1614
Microeconomics
Introduction to Macroeconomics EECF1624

Accounting for the Legal Profession EACC1614 EACC1624

Business dynamics EBUS1614

Constitutional Law LCON1523

Accounting EACC2608

Entrepreneurship EBUS2714

Legal Foundations of SA Law LFSA1500

Criminal Law LCRM2604

Law of Persons LPSN1512

Family Law LFAM2613

Labour Law LLAB2605

Law of Contract LLOC2605

Law of Succession and Administration
LSAE2623
of Estates
Consumer Protection and Credit Law LCPC2623

Law of Property LPRO3723

Law of Delicts LDEL3705

Law of Business Entities LBUE3704

Personal Finance EFEF1624

English for Law ENGS1506

TABLE CONTINUES ON THE NEXT PAGE

Faculty of Economic and Management Sciences Rule Book 2025 29

 Rule F8 continued

First academic year Second academic year Third academic year

Elective modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2
Choose 1 field of Choose 1 field of
specialisation (2 modules) specialisation (2 modules)
Business Management option

Basic Financial Management EFMA2614

Small Business Management ESBM2724

Strategic Management EBUS2715

Market research EMAR3714

OR OR OR

Economics option

Microeconomics EMIC2714

Macroeconomics EMAC2724

International Economics EINT3714*

South African Macroeconomic Policy
EECT3724
Issues
OR OR OR

Accounting option

Basic Financial Management EFMA2614

Small Business Management ESBM2724

OR OR

Microeconomics EMIC2714

Macroeconomics EMAC2724

Accounting EACC3708
76 80 64 76 70 66
Minimum credits towards degree 156 140 152
Total credits: 448

Developmental modules

Undergraduate Core Curriculum UFSS1504

Critical Academic Literacy for EMS CALE1508

Additional credits for developmental
32
modules
Undergraduate Core Curriculum 16

*A student should register for and pass the EECM3714 and EECM3724 in their 3rd academic year in order to meet the entry requirements
for an Honours from the Department of Economics and Finance. The relevant entry requirements are provided with the specific Honours
programmes in the postgraduate section of the rulebook.

Please note:
For modules from other faculties, it is the student’s responsibility to ensure
that the prerequisites for those modules are met.

30 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF COMMERCE EXTENDED CURRICULUM PROGRAMME

BCom
RULE F9 Academic plan code: BC6300E3
Minimum total credits: 396 plus 96 developmental credits

First academic year Second academic year Third academic year Fourth academic year
Compulsory
modules Semester Semester Semester Semester Semester Semester Semester Semester
1 2 1 2 1 2 1 2

Business Functions EBUS1514

General
EBUS1624
Management

Business Dynamics EBUS1614

Microeconomics EMIC2714

Macroeconomics EMAC2724

Economic Systems
and
EECF1614
Basic
Microeconomics
Introduction to
EECF1624
Macroeconomics
Strategic
EBUS2715
Management

Entrepreneurship EBUS2714

Accounting EACC1614 EACC1624

Intro to HRM EHRM1514

Intro to Individual
EIOP1524
Differences

Personal Finance EFEF1624

Quantitative
Methods for EQMB1514 EQMB1524
Business

TABLE CONTINUES ON THE NEXT PAGE

Faculty of Economic and Management Sciences Rule Book 2025 31

 Rule F9 continued

(choose 1 option for the 3rd and 4th year of study) Third academic year Fourth academic year
Elective modules Semester Semester Semester Semester Semester Semester Semester Semester
1 2 1 2 1 2 1 2
Economics &
Finance option
Money and Interest
EFES2714
Rates
Financial
Instruments,
EFES2724
Markets and
Institutions
International
EINT3714
Economics
Labour Economics ELAB3712
South African
Economic Policy EECT3724
Issues
Development
EDEV3722
Economics
Introduction to
Mathematical EECM3714
Economics
Statistics for
EECM3724
Economics
Investment
EFET3714
Management
Risk Management in
EFET3724
Banking
OR
Business
Management & HR
option
Small Business
ESBM2724
Management
Market Research EMAR3714
Basic Financial
EFMA2614
Management
Career Psychology ECAP2614
Labour Relations
ELRM2624
Management
Leadership in HR
ELED3714
and IOP
Performance and
EPFM3724
Talent Management
Organisational
EORG3715
Psychology
Applied Research
for Human Resource EARH3724
Management
36 16 48 48 64 64 72 48
Minimum credits
52 96 128 120
towards degree
Total credits: 396

32 Faculty of Economic and Management Sciences Rule Book 2025

Rule F9 continued

First academic year Second academic year Third academic year Fourth academic year
Developmental
modules Semester Semester Semester Semester Semester Semester Semester Semester
1 2 1 2 1 2 1 2

Undergraduate Core
UFSS1504
Curriculum

Critical Academic
CALE1508
Literacy for EMS

Mathematics MATD1574 MATD1564*

Introduction
to University
Mathematics and MATD1554 MATD1544*
Mathematics for
EMS
Additional credits
for developmental 96
modules

Undergraduate core
16
curriculum

* MATD1564 & MATD1544 are co-requisites, therefore simultaneous registration is required.

The following rules are also applicable to the BCom Extended programme:
F9.1: Students will not be allowed to register for the second study year curriculum should they fail any of the modules
in their first year of study.
F9.2: Students have a maximum of two (2) years to complete and pass all modules of the 1st year of the curriculum.
F9.3: Students must select one of two options, i.e. either the Economics & Finance option or the Business Management
& HR option, and pass all modules in one of these options in order to graduate. Selecting and combining modules
across multiple options is prohibited.
Students who intend to apply for one of the following Bachelor Honours Degrees will find the applicable admission
requirements on the university’s website.

BCom Honours with specialisation in Marketing (Students may register for the EBMA2624 module as an
A
additional module in the second semester of their first academic year).

B BCom Honours with specialisation in Industrial Psychology

C BCom Honours with specialisation in Economics

D BCom Honours with specialisation in Finance

E BCom Honours with specialisation in Business Management

Faculty of Economic and Management Sciences Rule Book 2025 33

 PUBLIC SECTOR MANAGEMENT

GENERAL INFORMATION
The BAdmin Degree is a specialised degree programme for students
aspiring to the following:

A career in the public sector, or

Academic careers at higher education institutions.

The curriculum is structured around Public Administration and

Management, with relevant ancillary modules in the following fields:
ƒ Human Resource Management;
ƒ Public Financial Management;
ƒ Organisational Analysis;
ƒ Public Policy;
ƒ Logistics and Supply Chain Management;
ƒ Monitoring and Evaluation in the Public Sector;
ƒ Economics for Public Managers;
ƒ The Political Environment for Civil Servants;
ƒ Organisational Ethics and Citizenship;
ƒ Contemporary Issues in Local Government;
ƒ Local Government Policy and Legislative Environment;
ƒ General Management;
ƒ Municipal Finance; and
ƒ Public Administration and Management Law.

Students will have access to an academic programme with additional

emphasis on the following:
ƒ Practical elements of Public Management;
ƒ Cutting-edge research; and
ƒ Innovative teaching and learning strategies to enhance professional
skills and understanding.

The curricula for the BAdmin Degree studies are explained in the
following section.

34 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF ADMINISTRATION

BAdmin
RULE F10 Minimum total credits: 392
Academic plan code: BC634040

First academic year Second academic year Third academic year

Compulsory modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2
Public Administration and
EPAM1514
Management Theories
Public Administration and
EPAM1624
Management in Action
Micro- and Macro-organisational
EPAM2614
Analysis
ESCM2714
Supply Chain Management

Personal Finance EFEF1624

The South African Local
EMMA2644
Government Environment
Supply Chain Management ESCM2724
Contemporary Issues in Local
EMMA3714
Government
Public Financial Management EPAM3714
Municipal Finances EMMA3725
Public Policy Administration and
EPAM3725
Management
Public Administration and
EPAL3714
Management Law
Introduction to Human Resource
EHRM1514
Management
Introduction to Individual Differences EIOP1524
Monitoring and Evaluation in the Public
EMEP2624
Sector
Political Environment for Civil Servants EPCS1514
General Management EBUS1624
Economics for Public Managers EECP1514
Organisational Ethics and Citizenship EOEC2614
Career Psychology ECAP2614
Labour Relations Management ELRM2624
Organisational Psychology EORG3715
Performance and Talent Management EPFM3724
64 64 64 80 64 56
Minimum credits towards degree 128 144 120
Total credits: 392
Development modules
Undergraduate Core Curriculum UFSS1504
Critical Academic Literacy for EMS CALE1508
Additional credits for developmental
32
modules

Faculty of Economic and Management Sciences Rule Book 2025 35

 BACHELOR OF ADMINISTRATION EXTENDED CURRICULUM PROGRAMME

BAdmin
RULE F11 Minimum total credits: 380 plus 96 developmental credits
Academic plan code: BC6340E1

First academic year Second academic year Third academic year Fourth academic year
Compulsory
modules Semester Semester Semester Semester Semester Semester Semester Semester
1 2 1 2 1 2 1 2
Public
Administration
EPAM1514
and Management
Theories
Public
Administration and
EPAM1624
Management in
Action
Micro- and Macro-
organisational EPAM2614
Analysis
Supply Chain
ESCM2714
Management
Economics for
EECP1514
Public Managers
Political
Environment for EPCS1514
Civil Servants
Organisational
Ethics and EOEC2614
Citizenship
The South African
Local Government EMMA2644
Environment
Supply Chain
ESCM2724
Management
Contemporary
Issues in Local EMMA3714
Government
Public Financial
EPAM3714
Management
Municipal Finances EMMA3725
Public Policy
EPAM3725
Management
Public
Administration and EPAL3714
Management Law
Introduction to
Human Resource EHRM1514
Management
Introduction
to Individual EIOP1524
Differences
General
EBUS1624
Management
Monitoring and
Evaluation in the EMEP2624
Public Sector
Personal Finance EFEF1624
TABLE CONTINUES ON THE NEXT PAGE

36 Faculty of Economic and Management Sciences Rule Book 2025

Rule F11 continued

First academic year Second academic year Third academic year Fourth academic year

Semester Semester Semester Semester Semester Semester Semester Semester

1 2 1 2 1 2 1 2
Career Psychology ECAP2614
Labour Relations
ELRM2624
Management
Organisational
EORG3715
Psychology
Performance and
EPFM3724
Talent Management
16 16 48 32 64 80 68 56
Minimum credits
32 80 144 124
towards degree
Total credits: 380

Developmental modules

Undergraduate Core
UFSS1522
Curriculum
Mathematical
MTDE1508
Literacy
Skills for Lifelong
SCLL1508
Learning
Critical Academic
CALE1508
Literacy for EMS
Additional credits
for developmental 96
modules
Undergraduate Core
16
Module

* For modules from other faculties, it is the student’s responsibility to ensure that the prerequisites for those modules are met.

The following progression rules also apply to the BAdmin Extended programme:
F11.1: Students will not be allowed to register for the second study year curriculum should they have any of the
modules in their first year of study outstanding.
F11.2: Students have a maximum of two (2) years to complete and pass all modules of the first year of the curriculum.

Faculty of Economic and Management Sciences Rule Book 2025 37

 ACCOUNTANCY

GENERAL INFORMATION
The University of the Free State offers two undergraduate Accountancy programmes, namely Bachelor of
Accounting (BAcc) and Bachelor of Commerce in Accounting (BCom (Accounting)).
These are highly sought-after professional programmes and aim to satisfy the educational requirements
of the professional bodies within the accountants’ profession, namely the South African Institute for
Chartered Accountants (SAICA), South African Institute for Professional Accountants (SAIPA), Chartered
Institute of Management Accountants (CIMA) and the Association of Chartered Certified Accountants
(ACCA). Since these bodies enjoy international status, a Degree Programme in Accountancy is very much
in demand.
There are several professional bodies in the field of accountancy. Each has its membership requirements,
typically available on the relevant websites. Students are advised to familiarise themselves with the
appropriate professional bodies and associated membership criteria.

Programme Professional body

Bachelor of Accounting (BAcc) SAICA/SAIPA/ACCA/CIMA

Bachelor of Commerce in Accounting (BCom (Accounting) SAIPA/ACCA/CIMA

DESCRIPTION AND INFORMATION REGARDING THE PROGRAMMES IN ACCOUNTANCY

The BAcc Degree Programme is for students who want to qualify as Chartered Accountants (SA). Chartered
Accountants (SA) render services not only as accountants but also as taxation, financial, management
and auditing experts. This is a sought-after career for both the corporate and the public sectors. Financial
Accounting, Auditing, Taxation and Managerial Accounting form the core of the BAcc Degree Programme.
The BAcc Degree is fully accredited by SAICA. Without additional postgraduate study, a BAcc graduate
may also obtain full registration with SAIPA and meet the education requirements of the Associate
General Accountant (AGA (SA)) designation. This programme also serves as partial accreditation towards
membership of CIMA and ACCA.
After successfully completing the accredited postgraduate programmes, the professional external
examinations and the prescribed practical traineeship period, candidates may register as Chartered
Accountants (SA) with SAICA.
The BCom (Accounting) Degree Programme focuses on the academic requirements of the Professional
Accountant (SA) and Associate General Accountant (SA) designations. Accordingly, Accounting, Taxation
and Managerial Accounting form the core of this programme. Once registered as a Professional
Accountant (SA) or an Associate General Accountant (SA), graduates are empowered to perform various
functions and issue reports related to various accounting, business and taxation services.
The BCom (Accounting) Degree is fully accredited by SAIPA and AGA(SA) and serves as partial accreditation
towards membership of CIMA and ACCA.
Those who wish to pursue a career in financial management in the private sector will also benefit from
the Accountancy programmes.
Because the Degree Programmes are designed to align with the requirements of the various professional
bodies, there are no/limited electives. The prescribed modules are included in the curricula for the
Degree Programmes taken over three years. Economics and Business Management form a key part of
the curricula. Strategic Management, Organisational Ethics and Citizenship, Quantitative Methods and
Commercial Law also play an essential role in rounding off these Degree Programmes.

38 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF ACCOUNTING

BAcc
RULE F12 Minimum total credits: 496
Academic plan code: BC636060

First academic year Second academic year Third academic year

Compulsory modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2
Financial Accounting EFIN1608 EFIN2708 EFIN37081
Sustainable Value Creation
ESVC3712
(capstone module)
Quantitative Methods for Business EQMB1514 EQMB1524
Economic Systems and Basic
EECF1614
Microeconomics
Introduction to Macroeconomics EECF1625
Business functions EBUS1514
General Management EBUS1624
Strategic Management EBUS2715
Managerial Accounting and Financial
EMFM2708 EMFM37081
Management
Auditing and Corporate Governance EACG2708 EACG37081
Organisational Ethics and Citizenship EOEC2614
Taxation ETAX2708 ETAX37081
Commercial Law LMER1514* LMER1624*
Information and Digital Environment
EIDE1624 EIDE2724
for Accounting
80 100 100 80 72 64
Minimum credits towards degree 180 180 136
Total credits: 496
Developmental modules

Undergraduate Core Curriculum UFSS1504

Digital literacy CSIL1531**
Critical Academic Literacy for EMS CALE1508
Additional credits for developmental
36
modules
UFSS1504 16

* For modules from other faculties, it is the student’s responsibility to ensure that the prerequisites for those modules are met.
** Students who passed Grade 12 Information Technology at performance level 5 or Computer Application Technology (CAT) at perfor-
mance level 6 are exempted from CSIL1531.

The following rules are applicable to the BAcc programme:

F12.1 Students who fail EFIN1608 twice will not be permitted to continue studies on the BAcc programme.
F12.2 Students who have obtained this qualification and who repeat third-year modules for purposes of
1

postgraduate studies should enrol for “3738” codes instead of the “3708” codes.

Faculty of Economic and Management Sciences Rule Book 2025 39

 BACHELOR OF COMMERCE IN ACCOUNTING

BCom (Accounting)
RULE F13 Minimum total credits: 436
Academic plan code: BC635050

First academic year Second academic year Third academic year

Compulsory modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2
Accounting EACC1614 EACC1624 EACC2608 EACC3708
Quantitative Methods for
EQMB1514 EQMB1524
Business
Economic Systems and Basic
EECF1614
Microeconomics
Introduction to
EECF1624
Macroeconomics
General Management EBUS1624
Managerial Accounting and
EMAF2614 EMNF2624 EMAF3708
Managerial Finance
Auditing and Corporate
EACG2708
Governance
Organisational Ethics and
EOEC2614
Citizenship
Strategic Management EBUS2715
Taxation ETXN2624 ETXN3708
Business Functions EBUS1514
Commercial Law LMER1514* LMER1624*
Information and Digital
EIDE1624 EIDE2724
Environment for Accounting
64 80 64 64 84 80
Minimum credits towards
144 128 164
degree
Total credits: 436

Developmental modules

Undergraduate Core
UFSS1504
Curriculum
Digital literacy CSIL1531**
Critical Academic Literacy
CALE1508
for EMS
Additional credits for
36
developmental modules
UFSS1504 16

* For modules from other faculties, it is the student’s responsibility to ensure that the prerequisites for those modules are met.
** Students who passed Grade 12 Information Technology at performance level 5 or Computer Application Technology (CAT) at perfor-
mance level 6 are exempted from CSIL1531.

The following rule is applicable to the BCom(Acc) programme:

F13.1: Students who fail EACC1614 or EACC1624 twice will not be permitted to continue studies on the BCom(Acc)
programme.

40 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF COMMERCE IN ACCOUNTING
(EXTENDED)

BCom (Accounting)
RULE F14 Minimum total credits: 468 plus 100 developmental credits
Academic plan code: BC6300E5

First academic year Second academic year Third academic year Fourth academic year
Compulsory
modules Semester Semester Semester Semester Semester Semester Semester Semester
1 2 1 2 1 2 1 2
Accounting EACC1614 EACC1624 EACC2608 EACC3708
Quantitative
Methods for EQMB1514 EQMB1524
Business
Economic
Systems and Basic EECF1614
Microeconomics
Introduction to
EECF1624
Macroeconomics
General
EBUS1624
Management
Managerial
Accounting and EMAF2614 EMNF2624 EMAF3708
Managerial Finance
Auditing and
Corporate EACG2708
Governance
Organisational
Ethics and EOEC2614
Citizenship
Strategic
EBUS2715
Management
Taxation ETXN2624 ETXN3708

Business Functions EBUS1514

Introduction to HRM EHRM1514

Introduction
to Individual EIOP1524
Differences
Commercial Law LMER1514* LMER1624*
Information and
Digital Environment EIDE1624 EIDE2724
for Accounting
32 16 48 80 64 64 84 80
Minimum credits
48 128 128 164
towards degree
Total credits: 468

TABLE CONTINUES ON THE NEXT PAGE

Faculty of Economic and Management Sciences Rule Book 2025 41

 Rule 14 continued

Developmental modules

Undergraduate
UFS1504
Core Curriculum
Digital Literacy CSIL1531**
Critical Academic
CALE1508
Literacy for EMS
Mathematics MATD1574 MATD1564***
Introduction
to University
Mathematics and MATD1554 MATD1544***
Mathematics for
EMS
Additional
credits for
96 4
developmental
modules
Undergraduate
16
core curriculum

* For modules from other faculties, it is the student’s responsibility to ensure that the prerequisites for those modules are met.
** Students who passed Grade 12 Information Technology at performance level 5 or Computer Application Technology (CAT) at perfor-
mance level 6 are exempted from CSIL1531.
*** MATD1564 & MATD1544 are co-requisites, therefore simultaneous registration is required.

The following rules are also applicable to the BCom Accounting Extended programme:
F 14.1: Students will not be allowed to register for the second study year curriculum should they fail any of the
modules in their first year of study.
F14.2: Students have a maximum of two (2) years to complete and pass all modules of the 1st year of the curriculum.
F14.3: Students who fail EACC1614 or EACC1624 twice will not be permitted to continue studies on the BCom(Acc)
Extended programme.

42 Faculty of Economic and Management Sciences Rule Book 2025

 QWAQWA
CAMPUS
UNDERGRADUATE
SECTION
B
STUDIES

Faculty of Economic and Management Sciences Rule Book 2025 43

 PRIVATE SECTOR MANAGEMENT

GENERAL INFORMATION
Management skills can be obtained in several fields of study. These are
all accommodated within the Bachelor of Commerce (BCom) degree
programme. The BCom is a highly regarded and comprehensive
management degree programme structured for economic and
management positions (especially in the private sector), academic
careers at universities and universities of technology, or a career as
a teacher.

A While a BCom Degree is directed at economic and

management positions in the private sector. As such,
it is also an excellent programme for those pursuing a
career in the public sector. Further, it is comparable
with the undergraduate Degree Programme in Public
Sector Management.

B The Degree Programme is structured around the

core subjects of Economics, Business Management,
Industrial Psychology and Accounting. The BCom
Degree offers a broader option to students who would
like a solid general management background but prefer
not to specialise too soon.

C Specialisations from which to choose within the

BCom Degree Programme are indicated under General
admission requirements.

The curricula for each major field of study are explained in the
following section.

44 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF COMMERCE WITH SPECIALISATION IN MANAGEMENT

BCom with specialisation in Management

RULE F15 Minimum total credits: 420
Academic plan code: QC630001

First academic year Second academic year Third academic year

Compulsory modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2
Business Functions EBUS1514
General Management EBUS1624
Business Dynamics EBUS1614
Small Business Management ESBM2724
Strategic Management EBUS2715
Entrepreneurship EBUS2714
Economic Systems and
EECF1614
Microeconomics
Introduction to
EECF1624
Microeconomics
Microeconomics EMIC2714
Macroeconomics EMAC2724
Accounting EACC1614 EACC1624
Accounting EACC2608
Introduction to Human
EHRM1514
Resource Management
Introduction to Individual
EIOP1524
Differences
Quantitative Methods for
EQMB1514 EQMB1524
Business
Personal Finance EFEF1624
Choose 1 field of specialisation Choose a field of specialisation
Elective Modules (2 modules) (one block of modules):
Accounting Option
Micro- and Macro-
EPAM2614
Organisational Analysis
Managerial Finance EMNF2624
Management Accounting EMAF2614
Managerial Accounting and
EMAF3708
Finance
Accounting EACC3708
OR
Business Management Option
Supply Chain Management ESCM2714
Supply Chain Management ESCM2724
Leadership in HR and IOP ELED3714
Labour Relations
ELRM2624
Management
Performance and Talent
EPFM3724
Management
Basic Financial Management EFMA2614
Market Research EMAR3714
OR
TABLE CONTINUES ON THE NEXT PAGE

Faculty of Economic and Management Sciences Rule Book 2025 45

 Rule F15 continued

First academic year Second academic year Third academic year

Electives (continued)
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2
Economics Option
Supply Chain Management ESCM2714
Supply Chain Management ESCM2724
Management Accounting EMAF2614
International Economics EINT3714
Labour Economics ELAB3712
South African Economic
EECT3724
Policy Issues
Development Economics EDEV3722
Introduction to Mathematical
EECM3714
Economics
Statistics for Economics EECM3724
OR
Industrial Psychology Option
Career Psychology ECAP2614
Labour Relations
ELRM2624
Management
Leadership in HR and IOP ELED3714
Performance and Talent
EPFM3724
Management
Introduction to
EIPS2624
Psychometrics
Organisational Psychology EORG3715
Applied Research for Human
EARH3724
Resource Management

Minimum credits towards 80 80 144 116

degree 160 144 116
Total credits 420

Developmental modules
Undergraduate Core
UFSS1504
Curriculum
Critical Academic Literacy
CALE1508
for EMS
Additional credits for
32
developmental modules
Undergraduate Core
16
Curriculum

In years 2 and 3 of the curriculum, students are required to choose one area of specialisation and must successfully
pass all modules within this chosen option to qualify for graduation. Combining modules from different options is
strictly prohibited.
Students who intend to apply for one of the following Bachelor Honours degrees will find the applicable admission
requirements on the university’s website (click here).

1 BCom Honours with specialisation in Industrial Psychology

2 BCom Honours with specialisation in Economics

3 BCom Honours with specialisation in Business Management

46 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF COMMERCE WITH SPECIALISATION IN MANAGEMENT
(extended curriculum programme)

BCom with specialisation in Management

RULE F16 Minimum total credits: 420 plus 80 developmental credits
Academic plan code: QC6300E2

First academic year Second academic year Third academic year Fourth academic year
Compulsory
modules Semester Semester Semester Semester Semester Semester Semester Semester
1 2 1 2 1 2 1 2
Business Functions EBUS1514
General
EBUS1624
Management
Business Dynamics EBUS1614
Small Business
ESBM2724
Management
Strategic
EBUS2715
Management
Entrepreneurship EBUS2714
Economic
Systems and Basic EECF1614
Microeconomics
Introduction to
EECF1624
Macroeconomics
Microeconomics EMIC2714

Macroeconomics EMAC2724

Accounting EACC1614 EACC1624

Accounting EACC2608
Introduction to
Human Resource EHRM1514
Management
Introduction
to Individual EIOP1524
Differences
Personal Finance EFEF1624
Quantitative
Methods for EQMB1514 EQMB1524
Business

TABLE CONTINUES ON THE NEXT PAGE

Faculty of Economic and Management Sciences Rule Book 2025 47

 Rule F16 continued

Choose1 field of Choose a field of

Elective Modules specialisation specialisation
(2 modules) (one block of modules):
Accounting Option
Micro- and Macro-
EPAM2614
Organisational Analysis
Managerial Finance EMNF2624

Managerial Accounting EMAF2614

Managerial Accounting
EMAF3708
and Finance
Accounting EACC3708

OR OR

Business Management Option

Supply Chain
ESCM2714
Management
Supply Chain
ESCM2724
Management
Labour Relations
ELRM2624
Management
Leadership in HR
ELED3714
and IOP
Performance and
EPFM3724
Talent Management
Basic Financial
EFMA2614
Management
Market Research EMAR3714

OR OR

Economics Option
Supply Chain
ESCM2714
Management
Supply Chain
Management ESCM2724
Managerial Accounting EMAF2614
International
EINT3714
Economics
Labour Economics ELAB3712
South African
EECT3724
Economic Policy Issues
Development
EDEV3722
Economics
Introduction to
Mathematical EECM3714
Economics
Statistics for
EECM3724
Economics
OR OR

TABLE CONTINUES ON THE NEXT PAGE

48 Faculty of Economic and Management Sciences Rule Book 2025

Rule F16 continued

Choose1 field of Choose a field of

Elective Modules specialisation specialisation
(2 modules) (one block of modules):

Industrial Psychology Option

Career Psychology ECAP2614
Labour Relations
ELRM2624
Management
Introduction to
EIPS2624
Psychometrics
Leadership in HR
ELED3714
and IOP
Performance and
EPFM3724
Talent Management
Organisational
EORG3715
Psychology
Applied Research
for Human Resource EARH3724
Management

Minimum credits 16 16 64 64 144 116

towards degree 32 128 144 116
Total credits 420

First academic year

Developmental modules
Semester 1 Semester 2
Undergraduate Core Curriculum UFSS1504
Critical Academic Literacy EMS CALE1508
Introduction to University Mathematics and Mathematics for EMS MATD1554 MATD1584
Additional credits for developmental modules 64
Undergraduate Core Curriculum 16

The following progression rules are also applicable to the BCom Extended programme:
F16.1: Students will not be allowed to register for the second study year curriculum should they have any of the modules
in their first years of study outstanding.
F16.2: Students have a maximum of two (2) years to complete and pass all modules of the first year of the curriculum.
F16.3: Students must select one area of specialisation in years 3 and 4 of the curriculum and pass all modules in one of
these options in order to graduate. Selecting and combining modules across multiple options will result in ineligibility
for graduation.
Students who intend to apply for one of the following Bachelor Honours Degrees will find the applicable admission
requirements on the university’s website (click here).

1 BCom Honours with specialisation in Industrial Psychology

2 BCom Honours with specialisation in Economics

3 BCom Honours with specialisation in Business Management

Faculty of Economic and Management Sciences Rule Book 2025 49

 PUBLIC SECTOR MANAGEMENT

GENERAL INFORMATION
The BAdmin Degree is a specialised degree programme for students
aspiring to the following:

A career in the public sector, or

Academic careers at higher education institutions.

The curriculum is structured around Public Administration and

Management, with relevant ancillary modules in the following fields:
ƒ Human Resource Management;
ƒ Public Financial Management;
ƒ Organisational Analysis;
ƒ Public Policy;
ƒ Logistics and Supply Chain Management;
ƒ Monitoring and Evaluation in the Public Sector;
ƒ Economics for Public Managers;
ƒ The Political Environment for Civil Servants;
ƒ Organisational Ethics and Citizenship;
ƒ Contemporary Issues in Local Government;
ƒ Local Government Policy and Legislative Environment;
ƒ General Management;
ƒ Municipal Finance; and
ƒ Public Administration and Management Law.

Students will have access to an academic programme with additional

emphasis on the following:
ƒ Practical elements of Public Management;
ƒ Cutting-edge research; and
ƒ Innovative teaching and learning strategies to enhance
professional skills and understanding.

The curricula for the BAdmin Degree studies are explained in the
following section.

50 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF ADMINISTRATION

BAdmin
RULE F17 Minimum total credits: 392
Academic plan code: QC634040

First academic year Second academic year Third academic year

Compulsory modules
Semester 1 Semester 2 Semester 1 Semester 2 Semester 1 Semester 2
Public Administration and
EPAM1514
Management Theories
Public Administration and
EPAM1624
Management in Action
Micro- and Macro-organisational Analysis EPAM2614
ESCM2714
Supply Chain Management

Personal Finance EFEF1624

The South African Local
EMMA2644
Government Environment
Supply Chain Management ESCM2724
Contemporary Issues in Local Government EMMA3714
Public Financial Management EPAM3714
Municipal Finances EMMA3725
Public Policy Administration and
EPAM3725
Management
Public Administration and
EPAL3714
Management Law
Introduction to Human Resource
EHRM1514
Management
Introduction to Individual Differences EIOP1524
Monitoring and Evaluation in
EMEP2624
the Public Sector
Political Environment for Civil Servants EPCS1514
General Management EBUS1624
Economics for Public Managers EECP1514
Organisational Ethics and Citizenship EOEC2614
Career Psychology ECAP2614
Labour Relations Management ELRM2624
Organisational Psychology EORG3715
Performance and Talent Management EPFM3724
64 64 64 80 64 56
Minimum credits towards degree 128 144 120
Total credits: 392
Development modules
Undergraduate Core Curriculum UFSS1504
Critical Academic Literacy for EMS CALE1508
Additional credits for
32
developmental modules

Faculty of Economic and Management Sciences Rule Book 2025 51

 BACHELOR OF ADMINISTRATION EXTENDED CURRICULUM PROGRAMME

BAdmin
RULE F18 Minimum total credits: 380 plus 96 developmental credits
Academic plan code: QC6340E1

First academic year Second academic year Third academic year Fourth academic year
Compulsory
modules Semester Semester Semester Semester Semester Semester Semester Semester
1 2 1 2 1 2 1 2
Public
Administration
EPAM1514
and Management
Theories
Public
Administration and
EPAM1624
Management in
Action
Micro- and Macro-
organisational EPAM2614
Analysis
Supply Chain
ESCM2714
Management
Economics for
EECP1514
Public Managers
Political
Environment for EPCS1514
Civil Servants
Organisational
Ethics and EOEC2614
Citizenship
The South African
Local Government EMMA2644
Environment
Supply Chain
ESCM2724
Management
Contemporary
Issues in Local EMMA3714
Government
Public Financial
EPAM3714
Management
Municipal Finances EMMA3725
Public Policy
EPAM3725
Management
Public
Administration and EPAL3714
Management Law
Introduction to
Human Resource EHRM1514
Management
Introduction
to Individual EIOP1524
Differences
General
EBUS1624
Management
Monitoring and
Evaluation in the EMEP2624
Public Sector
Personal Finance EFEF1624
TABLE CONTINUES ON THE NEXT PAGE

52 Faculty of Economic and Management Sciences Rule Book 2025

Rule F18 continued

First academic year Second academic year Third academic year Fourth academic year

Semester Semester Semester Semester Semester Semester Semester Semester

1 2 1 2 1 2 1 2
Career Psychology ECAP2614
Labour Relations
ELRM2624
Management
Organisational
EORG3715
Psychology
Performance and
EPFM3724
Talent Management
16 16 48 32 64 80 68 56
Minimum credits
32 80 144 124
towards degree
Total credits: 380

Developmental modules

Undergraduate Core
UFSS1522
Curriculum
Mathematical
MTDE1508
Literacy
Skills for Lifelong
SCLL1508
Learning
Critical Academic
CALE1508
Literacy for EMS
Additional credits
for developmental 96
modules
Undergraduate Core
16
Module

* For modules from other faculties, it is the student’s responsibility to ensure that the prerequisites for those modules are met.

The following progression rules also apply to the BAdmin Extended programme:
F18.1: Students will not be allowed to register for the second study year curriculum should they have any of the
modules in their first year of study outstanding.
F18.2: Students have a maximum of two (2) years to complete and pass all modules of the first year of the curriculum.

Faculty of Economic and Management Sciences Rule Book 2025 53

 GENERAL INFORMATION
This section of the Rule Book sets out the rules regarding the postgraduate programmes in the Faculty of Economic and
Management Sciences.
The Protection of Personal Information Act (POPIA) No. 4 of 2013 promotes the protection of personal information
by public and private bodies. The Act, therefore, influences how the Faculty collects, stores or disseminates the
personal information of its students. As such, any personal student information, including information about academic
performance, may not be disclosed to third parties, including sponsors and parents, without the student’s written
consent.
Please contact the University’s information office at (051) 401 9111 to obtain a University application form and Student
Administration Services at (051) 401 9666 for assistance with your application. Apply online at https://apply.ufs.ac.za/

FACULTY OF THE ECONOMIC AND MANAGEMENT SCIENCES RULES AND GENERAL ACADEMIC RULES

A All programmes are offered according to various sets of rules. Two sets of rules are relevant, namely the
General Academic Rules and the Faculty Rules.

B It is the student’s responsibility to be conversant with the General Academic Rules as well as the Faculty Rules.

EMS 13: TIME RESTRICTIONS: QUALIFICATION COMPLETION AND VALIDITY OF ACADEMIC CREDIT
EMS13.1: Residential period: The residential period refers to the time a student may remain registered for a qualification.
The residential period for structured postgraduate qualification is N+1, where N refers to the duration of the qualification.
Failure to meet this requirement will lead to academic exclusion unless the Dean approves an additional grace period.
EMS13.2: Shelf life of modules: Academic credit does not remain valid indefinitely. The shelf life, therefore, refers to
the period during which academic credit remains valid. The shelf life of the modules in the formal programmes in the
Faculty of Economic Sciences is five years unless the relevant head of the department determines otherwise.
EMS13.3: Once a student begins an assessment, that student is officially recognised as participating in an assessment
opportunity. This remains applicable if the student initiates the assessment while feeling emotionally or physically
unwell.
EMS13.4: Postgraduate progression rules apply to all postgraduate students. Students will be academically excluded if
the duration of their studies exceeds the postgraduate residential period. Specifically:

a. Honours: N+1 = 2 years

b. PGDip: N+1 = 2 years
c. Structured 1-year masters: N+1 = 2 years
d. Structured 2-year masters: N+1 = 3 years
e. Full dissertation 2-year masters: N+1 = 3 years
f. PhD: N+2 = 5 years

These programmes will not be offered if, at the sole discretion of the University of the Free State, a sufficient number
of enrolments cannot be secured to render the programme sustainable.

54 Faculty of Economic and Management Sciences Rule Book 2025

POSTGRADUATE
PROGRAMMES

Faculty of Economic and Management Sciences Rule Book 2025 55

 SECTION

C
BLOEMFONTEIN
CAMPUS
POSTGRADUATE
PROGRAMMES

56 Faculty of Economic and Management Sciences Rule Book 2025

 POSTGRADUATE DIPLOMAS
Programme Academic
Authorised qualification code Abbreviation Degree code SAQA ID
code plan code

Postgraduate Diploma in PGDip (Public

B6540 65400 BC654040 99336
Public Administration Administration)

Postgraduate Diploma in PGDip (General

B6550 65500 BC655050 97843
General Accountancy Accountancy)

PGDip
Postgraduate Diploma in
(Chartered B6560 65600 BC656060 97681
Chartered Accountancy
Accountancy)

Faculty of Economic and Management Sciences Rule Book 2025 57

 PUBLIC SECTOR MANAGEMENT

POSTGRADUATE DIPLOMA IN PUBLIC ADMINISTRATION

PGDip (Public Administration)

RULE F23 Minimum total credits: 120
Academic plan code: BC654040

Information

The PGDip (Public Administration) is a specialised programme aimed at a career in the public sector. It is
structured around public administration and management, with relevant ancillary modules. This programme
is intended for graduates with relevant career experience in the public sector or related areas.

Preconditions for admission

Admission to the programme is subject to approval by the departmental chair. For admission to the PGDip
(Public Administration) programme, the applicant should have a formal qualification at NQF Level 7.

To be admitted to this postgraduate diploma programme, applicants should have obtained at least an average
of 60% for their degree and have passed a proficiency test at the level determined by the department.
Completion of an Advanced Diploma may be presented for entry into a Postgraduate Diploma.

Prospective students must apply for admission to the programme before 30 September, prior to registration
30
in the following year. Applications are submitted on the university’s website at https://apply.ufs.ac.za/
Application/Start.
The following supporting documents should accompany an application.
1. Certified copy of ID/passport.
2. Academic record.
3. Evidence of your NQF level 7 qualification or equivalent programme final results on the official letterhead
of the former institution.

NB:
Applications with outstanding supporting documents will be regarded as incomplete and will not be considered.

Curriculum

A student must be registered for a minimum of one year for this PGDip programme. The programme consists of the
following core modules:

Module name Semester 1 Semester 2

Municipal Management EMMA5815
Public Policy and Service Delivery EPAP5815
Public Financial Administration and Management EPAF5815
Organisational Analysis and Intergovernmental Relations EPAO5825
Public Human Resource Management EPAH5825
Executive Public Management EPAM5825
Structured module credits 60 60
Total credits 120

58 Faculty of Economic and Management Sciences Rule Book 2025

ACCOUNTANCY

GENERAL MODULE PREREQUISITES FOR ADMISSION

TO THE POSTGRADUATE DIPLOMA PROGRAMME
In order to register for a module specified in the left column of the table
below, the applicant is required to have passed the module(s) specified in
the right column.

Module Preconditions for admission:

EFIN5808 EFIN3708/3738 or EACC6808/6838 or EACC5808/5838
EMFM5808 EMFM3708/3738 or EMAF6808/6838 or EMAF5808/5838
ETAX5808 ETAX3708/3738 or ETXN6808/6838 or ETXN5808/5838
EACG5808 EACG3708/3738 or EAUD6808/6838 or EAUD5808/5838

POSTGRADUATE DIPLOMA IN GENERAL ACCOUNTANCY

PGDip (General Accountancy)

RULE F20 Minimum total credits: 136
Academic plan code: BC655050

Information

This programme serves as a prerequisite and entrance requirement

for the BAccHons or the PGDip (Chartered Accountancy).

Students are required to have obtained a BCom (Accounting)

Degree (or an equivalent at another accredited institution) with a
weighted average of at least 60% in the exit-level modules of the
relevant undergraduate degree.

Students from other institutions must seek specific permission

from the Programme Director: General Accountancy.

Curriculum

Module name Semester 1 Semester 2

Financial Accounting EACC5808
External Auditing EAUD5808
Management Accounting and Finance EMAF5808
Taxation ETXN5808
Sustainable Value Creation ESVC3712
Structured module credits 136

Students who have obtained this qualification and who repeat the above modules for
purposes of postgraduate studies should enrol for the “5838” codes instead of the
“5808” codes. Please refer to the study guide for full details.

Faculty of Economic and Management Sciences Rule Book 2025 59

 POSTGRADUATE DIPLOMA IN CHARTERED ACCOUNTANCY

PGDip (Chartered Accountancy)

RULE F21 Minimum total credits: 128
Academic plan code: BC656060

Information

This programme serves as a prerequisite and entrance requirement for the Initial Test of Competence (ITC) /
Initial Assessment of Competence (IAC) examination of the South African Institute of Chartered Accountants
(SAICA).

Students are required to have obtained a BAcc Degree (or an equivalent) with a combined average of at least
58% in the following core module sets, as well as a final mark of at least 55% in each of the constituent
modules:
ƒ EFIN3708/EFIN3738/EACC6808/EACC6838/EACC5808/EACC5838;
ƒ ETAX3708/ETAX3738/ETXN6808/ETXN6838/ETXN5808/ETXN5838;
ƒ EMFM3708/EMFM3738/EMAF6808/EMAF6838/EMAF5808/EMAF5838;
ƒ EACG3708/EACG3738/EAUD6808/EAUD6838/EAUD5808/EAUD5838.
It is strongly recommended but not required that all the above modules are passed in the year immediately
preceding that in which the postgraduate study is undertaken.

Students from other institutions must seek specific permission from the Programme Director: Chartered
Accountancy and Research.

This programme is accredited by SAICA for graduates to write the ITC / IAC examination. The programme comprises four
core year modules:

Curriculum

Module Semester 1 Semester 2

Financial Accounting EFIN5808
Managerial Accounting and Financial Management EMFM5808
Taxation ETAX5808
Auditing and Corporate Governance EACG5808
Structured module credits 128

F25.1: The PGDip (Chartered Accountancy) will only be awarded, and entrance to the ITC / IAC will only be granted if a
student passes all four core modules above in the same academic year.
F25.2: Students are only allowed to enrol for this qualification for two consecutive years.
F25.3: Students who do not pass all four core modules simultaneously in the first year of attempt will be required to
repeat all four core modules in the second year of attempt. If students do not pass all four core modules simultaneously
in the second year of attempt, they will not be allowed to enrol for this qualification for a third attempt.
F25.4: Students who passed one or more modules in a previous year (having attempted PGDip (Chartered Accountancy)
at the University of the Free State in a previous year) but repeat it / these in a subsequent year should enrol for the
“5838” module code instead of the “5808” module code.
F25.5: To allow students to register in time for the ITC / IAC examination of SAICA, both the main and supplementary
examinations are finalised in October/November each year. The examination process is administered internally by the
School of Accountancy. No students will qualify for a special examination in this programme.
Please refer to the study guide for full details.

60 Faculty of Economic and Management Sciences Rule Book 2025

 BACHELOR HONOURS
DEGREE PROGRAMMES
Information

An Honours Degree Programme offers students who are already in possession of a relevant Bachelor’s Degree
or Advanced Diploma the opportunity to study further in their chosen field. Only the Bachelor Honours Degree
following a corresponding first Bachelor’s Degree may be registered for. In exceptional cases, and only for very
well substantiated reasons, special permission may be granted for a student to switch to a non-corresponding
Bachelor Honours programme.
Whereas a Bachelor’s Degree Programme provides students with a solid foundation, it still is only for their chosen
career. A Bachelor Honours Degree Programme paves the way for more advanced postgraduate studies, in other
words, a Master’s Degree Programme or, eventually, a Doctoral Degree Programme, which is the highest academic
degree attainable.

Preconditions for Admission

To be considered for admission, an applicant should have a minimum average of 60% for at least two
discipline-specific NQF level 7 modules or equivalents (with a minimum of 32 credits) in the final year of
undergraduate. Applicants should, in addition, meet departmental admission requirements.

Permission to follow a Bachelor Honours Degree Programme in a particular discipline must be obtained
from the dean on recommendation from the relevant departmental chair. Admission is further subject
to departmental selection. This must be done prior to the student’s registration for that particular
year.

A Bachelor Honours Degree Programme offers opportunities for significantly enhancing knowledge in a preferred
field of study, allowing students to acquire a deeper understanding and background that prepares the student more
thoroughly. This degree also prepares students for research-based postgraduate study. A Bachelor Honours Degree
could also carry recognition by an appropriate professional or statutory body. The following Bachelor Honours
Degrees can be obtained in this faculty.

Faculty of Economic and Management Sciences Rule Book 2025 61

 PRIVATE SECTOR MANAGEMENT
These programmes will not be offered if, in the sole discretion of the University of the Free State, a sufficient number of
enrolments cannot be secured to render the programme sustainable.

Programme Degree Academic

Authorised qualification name Abbreviation SAQA ID
code code plan code
Bachelor of Commerce Honours
BComHons with specialisation in
with specialisation in Business B6600 66001 BC660012 111816
Business Management
Management
Bachelor of Commerce Honours BComHons with specialisation in
B6600 66001 BC660010 111816
with specialisation in Marketing Marketing
Bachelor of Commerce Honours
BComHons with specialisation in
with specialisation in Industrial B6600 66001 BC660031 111816
Industrial Psychology
Psychology
Bachelor of Commerce Honours BComHons with specialisation in
B6600 66001 BC660025 111816
with specialisation in Finance Finance
Bachelor of Commerce Honours BComHons with specialisation in
B6600 66001 BC660020 111816
with specialisation in Economics Economics
Bachelor of Commerce Honours
BComHons with specialisation in
with specialisation in Business and B6600 66001 BC660024 111816
Business and Financial Analytics
Financial Analytics

PUBLIC SECTOR MANAGEMENT

These programmes will not be offered if, in the sole discretion of the UFS, a sufficient number of enrolments cannot be
secured to render the programme sustainable.

Programme Degree Academic

Authorised qualification name Abbreviation SAQA ID
code code plan code

Bachelor of Administration Honours BAdminHons B6640 66401 BC664040 111277

ACCOUNTANCY
These programmes will not be offered if, in the sole discretion of the University of the Free State, a sufficient number of
enrolments cannot be secured to render the programme sustainable.

Programme Degree Academic

Authorised qualification name Abbreviation SAQA ID
code code plan code
Bachelor of Commerce Honours
BComHons in Accounting B6650 66501 BC665050 111819
in Accounting
Bachelor of Commerce Honours BComHons in Management
B6652 66521 BC665052 111824
in Management Accounting Accounting
Bachelor of Commerce Honours
BComHons in Taxation B6653 66531 BC665053 111825
in Taxation

62 Faculty of Economic and Management Sciences Rule Book 2025

PRIVATE SECTOR MANAGEMENT

BACHELOR OF COMMERCE HONOURS WITH SPECIALISATION

IN BUSINESS MANAGEMENT

BComHons with specialisation in Business Management

RULE F24 Minimum total credits: 120
Academic plan code: BC660012

Preconditions for admission

Prospective students interested in applying for the Bachelor Honours Degree Programme
in Business Management are required to have passed the following:

At least six of the undergraduate Business Management modules (or

equivalent modules from other institutions), including EFMA2614 (Basic
Financial Management) and EMAR3714 (Market Research), with an average
mark of at least 60%, but not less than 55% in each module, of which

64 credits need to be at NQF Level 5 and/or NQF Level 6, and 32 credits at

NQF Level 7.

The requirement for an honours degree is that you will need to have an
undergraduate degree, which includes at least 6 Business management
modules with an average of 60%. Two of these Business management
modules will need to be at the 3rd year level, and you must also have
passed them with an average of at least 60%. Due to limited capacity for
supervision, priority will be given to candidates with the highest marks for
selection to both programs.” A 60% average will not guarantee acceptance
to the programme.

Curriculum

Module name Semester 1 Semester 2

Venture Creation EVEN6824

Strategic Management ESEM6814

Financial Management for Non-Financial Managers EFMN6814

Consumer Behaviour OR ECBR6814 OR

Project Management EPAP6824

Analytic Decision-Making EADM6824

EBMD6800
Research Report and Business Statistics

Structured module credits 32 32

Research credits 40

Total credits 120

Faculty of Economic and Management Sciences Rule Book 2025 63

 BACHELOR OF COMMERCE HONOURS WITH SPECIALISATION IN MARKETING

BComHons with specialisation in Marketing

RULE F25 Minimum total credits: 120
Academic plan code: BC660010

Preconditions for Admission

Prospective students interested in applying for the Bachelor Honours Degree Programme in Marketing should meet the
following conditions:

Pass at least six of the undergraduate Business Management modules (or equivalent modules from other
institutions), including EFMA2614 (Basic Financial Management) and EMAR3714 (Market Research), with an
average mark of at least 60%, but not less than 55% in each module, of which

64 credits need to be at NQF Level 5 and/or NQF Level 6, and 32 credits at NQF Level 7.

The requirement for an honours degree is that you will need to have an undergraduate degree, which includes
at least 6 Business management modules with an average of 60%. Two of these Business Management
modules will need to be at the 3rd year level, and you must also have passed them with an average of at least
60%. Due to limited capacity for supervision, priority will be given to candidates with the highest marks for
selection to both programs.”

Curriculum

Module name Semester 1 Semester 2

Omni-Channel Commerce EOCC6824

Consumer Behaviour ECBR6814

Financial Management for Non-Financial Managers EFMN6814

Integrated Marketing Project EIMP6824

Services Marketing ESMT6814

Research Report and Business Statistics EBMD6800

Structured module credits 48 32

Research credits 40

Total credits 120

64 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF COMMERCE HONOURS WITH SPECIALISATION IN INDUSTRIAL PSYCHOLOGY

BComHons with specialisation in Industrial Psychology

RULE F26 Minimum total credits: 160
Academic plan code: BC660031

Information

Prospective students must apply online on the university webpage the previous year before 30 September. Admission
to the Bachelor Honours Degree Programme study is subject to the results of the selection process.

Preconditions for admission

In order to be considered for admission to the selection process for the Bachelor Honours Degree Programme, a
prospective student must either have already obtained a Bachelor’s Degree or qualify to obtain a Bachelor’s Degree
before enrolling for the Bachelor Honours Degree Programme.
It is recommended that students interested in applying for the Bachelor Honours Degree Programme in Industrial
Psychology meet the following conditions:

Pass at least six of the undergraduate Industrial Psychology modules (or equivalent modules from other
institutions), with a stated average mark of at least 65% and above, but not less than 60% in each module,
of which

64 credits need to be at NQF Level 5 and/or NQF Level 6, and 32 credits at NQF Level 7. Students must have
obtained an average mark of at least 65% or higher for their modules on NQF Level 7.

Please note: Research Methodology (EAHR3724) and Organisational Psychology (EORG3715) at undergraduate
level are highly recommended.

Students who intend to do the Bachelor Honours Degree Programme in Industrial Psychology but are not registered
for a BCom with specialisation in Human Resource Management Degree are advised to contact the departmental chair
(Industrial Psychology) or course coordinator for directives regarding the compilation of their undergraduate Industrial
Psychology modules.

Curriculum

Module name Semester 1 Semester 2

Career Psychology ECAP6824
Organisation Psychology EORG6814
Labour Relations ELAB6814
Human Resource Management EHRM6824
Research Methodology ERSM6814 ERSS6824
Psychological Assessment and Measurement EPSM6808 EPSM6808
Research Report ERIP6808 ERIP6808
Structured module credits 64 64
Research credits 32
Total credits 160

F26.1: The programme must be compiled in consultation with the departmental chair. Students who intend to complete
their programme over two years should note that it is compulsory to register for ERSM6814, ERSS6824 and ERIP6808
during their first year of study.

Faculty of Economic and Management Sciences Rule Book 2025 65

 BACHELOR OF COMMERCE HONOURS WITH SPECIALISATION IN FINANCE

BComHons with specialisation in Finance

RULE F27 Minimum total credits: 126
Academic plan code: BC660025

Information

Admission to the Bachelor Honours Degree Programme study is subject to approval by the departmental chair. Students
intending to apply for the 2023, 2024 and 2025 intakes need to adhere to the admission requirements according to the
2022 EMS Rule Book. To be considered for admission to Bachelor Honours Degree studies in Finance, a student must
have passed either:
a. EINT3714, ELAB3712, EECT3724, EDEV3722, EECM3714 and EECM3724 (or equivalent modules if undergraduate
studies were completed at another university) with an overall average of at least 60%.
b. In addition, the student must have completed the following modules (or equivalents): EECF1614, EECF1624,
EMIC2714, EACC1614 and EACC1624 (or equivalent modules) and obtained a minimum mark of 60% for EMAC2724.
OR
c. EFET3714, EFET3724. EECM3714 and EECM3724 (or equivalent modules if undergraduate studies were completed at
another university) with an overall average of at least 60%.
d. In addition, the student must have completed the following modules (or): EECF1614, EECF1624, EMIC2714, EACC1614
and EACC1624 and obtained a minimum mark of 60% for EMAC2724.

In exceptional cases, admission to the programme may be granted to students who have completed an under-
graduate degree in either Accounting, Taxation, Financial Planning or Auditing from the UFS or another University.
Admission is granted at the discretion of the departmental chair.

30
Prospective students must apply before 30 September in the year prior to registering for the programme.

Curriculum
The curriculum is set out in the table below.
Detailed information regarding the methods of presentation is available on request from the departmental chair.

Module name Semester 1 Semester 2

Macroeconomics EMAC6814
Introduction to Econometrics EECO6814
Mathematical Economics EMAT6814
Security Analysis ESEC6814
Financial Risk Management in Banking EFRM6824
Derivative Instruments EDER6824
Research Report EPOM6800
Structured module credits 64 32
Research credits 30
Total credits 126

F27.1: Progression Rule: Students will not be allowed to continue working on their research projects should they not
pass two of these first semester modules: EMAC6814, EECO6814, EMAT6814. They will be allowed to complete the three
second-semester modules.

66 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF COMMERCE HONOURS WITH SPECIALISATION IN ECONOMICS

BComHons with specialisation in Economics

RULE F28 Minimum total credits: 128
Academic plan code: BC660020

Information

Admission to a Bachelor Honours Degree Programme study is subject to approval by the departmental chair. Students
intending to apply for the 2023, 2024 and 2025 intakes must adhere to the admission requirements in the 2022 EMS
Rule Book.

To be considered for admission to Bachelor Honours Degree studies in Economics, a student must have
passed a) EINT3714, ELAB3712, EECT3724, EDEV3722, EECM3714 and EECM3724 (or equivalent modules if that
student completed undergraduate studies at another university) with an overall average of at least 60%. In
addition, the student should have completed the following modules (or equivalents): EECF1614, EECF1624,
EMIC2714 and obtained a minimum mark of 60% for EMAC2724.

30 Prospective students must apply before 30 September in the year prior to registering for the programme.

Curriculum
The curriculum must be compiled according to the table set out below. The selection of modules must be approved
by the departmental chair. Detailed information regarding the methods of presentation and optimal composition of a
programme package is available on request from the departmental chair.

Compulsory modules Semester 1 Semester 2

Macroeconomics EMAC6814
Introduction to Econometrics EECO6814
Mathematical Economics EMAT6814
Research Report in Economics EEDE6808
Microeconomics EMIC6824
Elective modules Two of the following*:
International Economics EINT6824
Labour Economics ELAB6824
Behavioural and Experimental Economics EEBE6824
Spatial Economics ESPE6824
Structured module credits 48 48
Research credits 32
Total credits 128
*Electives may not be offered every year.

F28.1: Progression Rule: Students will not be allowed to continue working on their research projects should they not
pass two of these first semester modules: EMAC6814, EECO6814, EMAT6814. They will be allowed to complete the three
second-semester modules.

Faculty of Economic and Management Sciences Rule Book 2025 67

 BACHELOR OF COMMERCE HONOURS WITH SPECIALISATION
IN BUSINESS AND FINANCIAL ANALYTICS

BComHons with specialisation in Business and Financial Analytics

RULE F29 Minimum total credits: 142
Academic plan code: BC660024

Information

Admission to the Bachelor Honours Degree Programme study is subject to approval by the departmental chair. To be
considered for admission to Bachelor Honours Degree studies in Business and Financial Analytics, a student must have
passed either:
ƒ EINT3714, ELAB3712, EECT3724, EDEV3722, EECM3714 and EECM3724 (or equivalent modules completed at another
university) with an overall average of at least 60%.
ƒ In addition, the student must have completed the following modules (or equivalents): EECF1614, EECF1624, EMIC2714,
EACC1614 and EACC1624 (or equivalent modules) and obtained a minimum mark of 60% for EMAC2724.
OR
ƒ EFET3714, EFET3724, STSA2616 or EECM3714, STSA2626 or EECM3724 (or equivalent modules completed at another
university) with an overall average of at least 60%.
ƒ In addition, the student must have completed the following modules (or): EECF1614, EECF1624, EMIC2714, EACC1614
and EACC1624 and obtained a minimum mark of 60% for EMAC2724.

At the discretion of the departmental chair, selection to the programme may be granted in exceptional cases to
students who have completed an undergraduate degree in either Accounting, Taxation, Financial Planning or Auditing
from the UFS or another University.

30 Prospective students must apply before 30 September in the year prior to registering for the programme.

Curriculum
The curriculum is set out in the table below.
Detailed information regarding the methods of presentation is available on request from the departmental chair.

Module name Semester 1 Semester 2

Macroeconomics EMAC6814
Data Analytics for Business EDAB6808
Introduction to Econometrics EECO6814
Security Analysis ESEC6814
Financial Risk Management in Banking EFRM6824
Derivative Instruments EDER6824
Research Report EDAR6800
Structured module credits 64 48
Research credits 30
Total credits 142

F29.1: Progression Rule: Students will not be allowed to continue working on their research projects should they not
pass these first semester modules: EMAC6814 and EECO6814. They will be allowed to complete the three second-
semester modules.

68 Faculty of Economic and Management Sciences Rule Book 2025

PUBLIC SECTOR MANAGEMENT

BACHELOR OF ADMINISTRATION HONOURS

BAdminHons
RULE F30 Minimum total credits: 128
Academic plan code: BC664040

Information

The Bachelor of Administration Honours Programme is a specialised

programme aimed at a career in the public sector. It is structured around
public administration and management, with relevant ancillary modules.

Preconditions for Admission

Admission to the programme is subject to approval by the departmental

chair. For admission to a Bachelor Honours Degree Programme, an applicant
should have:
ƒ Majored in public administration and management in an undergraduate
programme up to a third-year level.
ƒ A formal qualification at NQF Level 7 with an average pass mark of 65%.
ƒ Passed a proficiency assessment at the level determined by the
department.

Prospective students must apply for admission to the programme before

30
30 September, prior to registration in the following year. Applications
are submitted on the university’s website at https://apply.ufs.ac.za/
Application/Start. The following supporting documents should accompany
an application.
1. Certified copy of ID/passport.
2. Academic record.
3. Evidence of your NQF level 7 qualification or equivalent programme final
results on the official letterhead of the former institution.

Curriculum
A student must be registered for a minimum of one year for the BAdmin Honours
Programme. The programme comprises the following core modules.

Module name Semester 1 Semester 2

Municipal Management EMMA6814
Public Policy and Service Delivery EPAP6814
Public Financial Administration and Management EPAF6814
Organisational Analysis and Intergovernmental Relations EPAO6824
Public Human Resource Management EPAH6824
Executive Public Management EPAM6824
Research and Research Methodology in Public
EPAR6808
Administration
Structured module credits 48 48
Research credits 32
Total credits 128

Faculty of Economic and Management Sciences Rule Book 2025 69

 ACCOUNTANCY

GENERAL MODULE PREREQUISITES FOR ADMISSION

TO THE HONOURS PROGRAMMES
In order to register for a module specified in the left column of the table
below, the applicant is required to have passed the module(s) specified
in the right column.

Module Precondition for admission

EFIN6808 EFIN3708/3738 or EACC6808/6838 or EACC5808/5838

EMFM6808 EMFM3708/3738 or EMAF6808/6838 or EMAF5808/5838

ETAX6808 ETAX3708/3738 or ETXN6808/6838 or ETXN5808/5838

EACG6808 EACG3708/3738 or EAUD6808/6838 or EAUD5808/5838

EACC6808 EACC3708 or EFIN2708

EAUD6808 EACG2708

ETXN6808 ETXN3708

EMAF6808 EMAF3708

EMS 14: SCHEDULING OF EXAMINATIONS

Postgraduate modules (and their equivalents) in the BAcc Honours and
the BCom Honours in Management Accounting programmes may be
scheduled outside of the official UFS Examination Timetable to meet the
timeline requirements of the relevant professional bodies.

70 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF COMMERCE HONOURS IN ACCOUNTING

BComHons in Accounting
RULE F31 Minimum total credits: 128
Academic plan code: BC665050

Information

In addition to paving the way to further postgraduate studies, this programme may serve as an
entrance route to the BAccHons or the PGDip (Chartered Accountancy), provided that all four
core modules are successfully completed and the other prescribed requirements for admission
are satisfied.

Students should have obtained at least a 60% weighted average in the third-year modules of
the BCom (Accounting) degree (or an equivalent at another institution).

Students from other institutions must seek specific permission from the Programme Director:
General Accountancy.

Curriculum

The curriculum comprises any three of the core modules listed below plus the research module (ERRA6808) in
Accounting. Students following this route will, however, not qualify for entrance into BAccHons or PGDip (Chartered
Accountancy).
Selected students who opt to register for all four core modules below plus the research module may articulate to
BAccHons or PGDip (Chartered Accountancy) if all the other admission requirements of these programmes are also
satisfied. Such students will be selected on the basis of their full study records.

Module name Semester 1 Semester 2

Choose any three
Core Modules
of the following:
Financial Accounting EACC6808
External Auditing EAUD6808
Management Accounting and Finance EMAF6808
Taxation ETXN6808
Plus
Research and Research Methodology for BCom Hons
ERRA6808
(Accounting)
Structured module credits 96
Research credits 32
Total credits 128

*Students who have obtained this qualification and repeat the above modules for postgraduate studies should enrol for the “6838” codes
instead of the “6808” codes. Please refer to the study guide for full details.

Faculty of Economic and Management Sciences Rule Book 2025 71

 BACHELOR OF COMMERCE HONOURS IN MANAGEMENT ACCOUNTING

BComHons (Management Accounting)

RULE F32 Minimum total credits: 128
Academic plan code: BC665052

Information

This programme is accredited by CIMA.

Preconditions for admission

This programme meets the education requirements of the Management Level of the Chartered Institute of
Management Accountants (CIMA) and is aligned with the curriculum of CIMA.

Students must have obtained a relevant Bachelor’s Degree with a weighted average of at least 58% in
the third-year modules of Accounting, Managerial Accounting; Financial Management and Strategic
Management of the BCom (Accounting) degree (or an equivalent at another institution).

Students from other institutions must seek specific permission for admission from the Programme Director:
General Accountancy. For applicants on the CIMA study path, these will only be considered if they present
the equivalent of an NQF level 7 qualification and have obtained credits or exemptions for papers E1, F1
and P1 and have passed the operational case study of CIMA within the three years preceding the year of
registration for the BComHons (Management Accounting).

Curriculum
Individuals who wish to pursue the Chartered Global Management Accountant (CGMA) designation should register with
the Chartered Institute of Management Accountants (CIMA) and must pass the three CIMA-administered case study
exams: the Operational Case Study Exam, the Management Case Study Exam and the Strategic Case Study Exam.
The BComHons (Management Accounting) programme consists of three coursework modules plus a research module
(ERRC6808). As the three coursework modules are aligned with the outcomes on the Management Level on the CIMA
curriculum, students registered with CIMA, who successfully complete the BComHons (Management Accounting)
programme, are eligible for eleven CIMA exam exemptions and will enter the CIMA qualification framework at the
Management Case Study Exam level (i.e. exemption is granted from the Operational Case Study Exam).
Students who successfully pass the CIMA Management Case Study Exam can apply for credit for the research module
ERRC6808. However, for this alternative study route, it is strongly recommended that students attempt the CIMA
Management Case Study Exam in the same year that they register for the BComHons (Management Accounting)
programme - as this will facilitate the process of obtaining provisional admission to the CIMA Management Case Study
Exam.

Module name Semester 1 Semester 2

Advanced Financial Reporting - Paper F2 EFMA6808
Advanced Management Accounting - Paper P2 EPMA6808
Project and Relationship Management - Paper E2 EEMA6808
Research and Research Methodology for BComHons (Management Accounting) ERRC6808
Structured module credits 96
Research credits 32

Please refer to the study guide for full details.

72 Faculty of Economic and Management Sciences Rule Book 2025

BACHELOR OF COMMERCE HONOURS IN TAXATION

BComHons (Taxation)
RULE F33 Minimum total credits: 124
Academic plan code: BC665053

Information

This programme aims to develop tax professionals who will receive advanced credits towards the tax articles
offered by the South African Institute of Taxation (SAIT). Successful completion of SAIT’s tax articles may
lead to professional membership as a Tax Advisor with SAIT.

Students are required to have obtained the following:

ƒ a Bachelor of Commerce in Accounting Degree with a minimum weighted average mark for the exit-level
modules of 60% with a final mark of at least 65% in the exit-level Taxation module; or
ƒ a Bachelor of Accounting Degree, with a final mark of at least 55% in the exit-level Taxation module.

Students from other institutions must seek specific permission for admission from the Programme Director:
General Accountancy.

Curriculum
The programme consists of six coursework modules plus a research project.

Module name Semester 1 Semester 2

Value-Added Tax ETXV6803
Capital Gains Tax ETXG6803
Basic Corporate Taxation ETXB6803
Advanced Corporate Taxation ETXC6803
Estate Planning ETXE6803
Personal Taxation ETXS6803
Tax Administration ETXA6803
Tax Implications of Investments ETXW6803
Research and Research Methodology ERRD6808
Structured module credits 96
Research credits 32
Total credits 128

Please refer to the study guide for full details of these modules.

BACHELOR OF ACCOUNTING HONOURS

BAccHons
RULE F34 Minimum total credits: 160
Academic plan code: BC666060

Faculty of Economic and Management Sciences Rule Book 2025 73

 Information

This programme serves as a prerequisite and entrance requirement for the Initial Test of Competence (ITC) /
Initial Assessment of Competence (IAC) examination of the South African Institute of Chartered Accountants
(SAICA).

Students are required to have obtained a BAcc Degree (or an equivalent) with a combined average of at least
58% in the following core module sets, as well as a final mark of at least 55% in each of the constituent
modules:
ƒ EFIN3708/EFIN3738/EACC6808/EACC6838/EACC5808/EACC5838;
ƒ ETAX3708/ETAX3738/ETXN6808/ETXN6838/ETXN5808/ETXN5838;
ƒ EMFM3708/EMFM3738/EMAF6808/EMAF6838/EMAF5808/EMAF5838;
ƒ EACG3708/EACG3738/EAUD6808/EAUD6838/EAUD5808/EAUD5838.
It is strongly recommended but not required that all the above modules be passed in the year immediately
preceding that in which the postgraduate study is undertaken.

Students from other institutions must seek specific permission from the Programme Director: Chartered
Accountancy and Research.

This programme is accredited by the SA Institute of Chartered Accountants for graduates to write its ITC/IAC examination.

Curriculum
The programme is comprised of the following four core year modules plus a research report. Students who fail to
complete the Research Module (ERRB6808) but pass all four core modules will be converted to the PGDip (CA) before
the end of the academic year.

Module Semester 1 Semester 2

Core Modules
Financial Accounting EFIN6808
Managerial Accounting and Financial Management EMFM6808
Taxation ETAX6808
Auditing and Corporate Governance EACG6808
Plus
Research and Research Methodology for BAcc Hons ERRB6808
Structured module credits 128
Research credits 32
Total credits 160

F34.1: The BAccHons will only be awarded, and entrance to the ITC / IAC will only be granted if a student passes all four
core modules above in the same academic year and has obtained the research credits.
F34.2: Students are only allowed to enrol for this qualification for two consecutive years.
F34.3: Students who do not pass all four core modules simultaneously in the first year of attempt will be required to
repeat all four core modules in the second year of attempt. If students do not pass all four core modules simultaneously
in the second year of attempt, they will not be allowed to enrol for this qualification for a third attempt.
F34.4: Students who passed one or more modules in a previous academic year (having attempted the BAccHons at the
University of the Free State in a previous year) but repeat it / these in a subsequent year should enrol for the “6838”
module code(s) instead of the “6808” module code(s).
F34.5: In order to allow students to register in time for the ITC / IAC examination of SAICA, both the main and
supplementary examinations are finalised in October/November each year. The examinations process is administered
internally by the School of Accountancy. No students will qualify for a special examination in this programme.
Please refer to the study guide for full details.

74 Faculty of Economic and Management Sciences Rule Book 2025

 MASTER’S DEGREE
PROGRAMMES
A Master’s Degree Programme offers students who are already in possession of an NQF Level 8 exit qualification
the opportunity to further their studies in a specialised field of their preference.
A Bachelor’s Degree provides a student with a solid general foundation, and a Bachelor Honours Degree Programme
offers advanced knowledge in a specific subject or area. Additional postgraduate study for a Master’s Degree is an
invaluable way of focusing more scientifically on one’s field of specialisation. It is also the prerequisite programme
for the highest academic qualification, namely a Doctoral Degree.
Except in the case of MPA or MBA programmes, only the Master’s Degree that corresponds with the previously
obtained Bachelor and Honours Degrees will be conferred. In exceptional cases, only (and only for very well-
substantiated reasons) may special permission be granted for a prospective student to be accommodated in a
cognate Master’s Degree Programme.
Except for programmes such as MPA or MBA, a Master’s Degree Programme is obtained in a specific discipline or
subject. Two paths lead to the Master’s Degree in this faculty. Accordingly, a Master’s Degree may be obtained via
either of the following options:

Path 1 (Structured programme) Path 2 (Research)

by full dissertation or two publishable manuscripts/
by coursework and dissertation
published articles

The Master’s Degree Programmes offered by this faculty are listed in this section.

Faculty of Economic and Management Sciences Rule Book 2025 75

 PRIVATE SECTOR MANAGEMENT
These programmes will not be offered if, in the sole discretion of the University of the Free State, a sufficient number of
enrolments cannot be secured to render the programme sustainable.

Programme Degree Academic

Authorised qualification name Abbreviation SAQA ID
code code plan code
Master of Commerce with
MCom with specialisation in BC680013
specialisation in Business B6800 68001 111852
Business Management (Research)
Management
BC673101
Master of Industrial Psychology MIndPsych B6731 67310 97780
(Structured)
Master of Commerce with
MCom with specialisation in BC680031
specialisation in Industrial B6800 68001 111852
Industrial Psychology (Research)
Psychology
Master of Commerce with BC670025
MCom with specialisation in Finance B6700 67001 111852
specialisation in Finance (Structured)
Master of Commerce with BC680025
MCom with specialisation in Finance B6800 68001 111852
specialisation in Finance (Research)
Master of Commerce with MCom with specialisation in BC670020
B6700 67001 111852
specialisation in Economics Economics (Structured)
Master of Commerce with MCom with specialisation in BC680020
B6800 68001 111852
specialisation in Economics Economics (Research)
Master of Commerce with
MCom with specialisation in BC670024
specialisation in Business and B6700 67001 111852
Business and Financial Analytics (Structured)
Financial Analytics

PUBLIC SECTOR MANAGEMENT

These programmes will not be offered if, in the sole discretion of the University of the Free State, a sufficient number of
enrolments cannot be secured to render the programme sustainable.

Programme Academic
Authorised qualification name Abbreviation Degree code SAQA ID
code plan code
BC684040
Master of Administration MAdmin B6840 68401 112120
(Research)
BC674040
Master of Public Administration MPA B6740 67401 8641
(Structured)

ACCOUNTANCY
These programmes will not be offered if, in the sole discretion of the University of the Free State, a sufficient number of
enrolments cannot be secured to render the programme sustainable.

Programme Academic
Authorised qualification name Abbreviation Degree code SAQA ID
code plan code
Master of Commerce with
MCom with specialisation in BC685051
specialisation in Financial B6800 68001 111852
Financial Accounting (Research)
Accounting

76 Faculty of Economic and Management Sciences Rule Book 2025

 Programme Academic
Authorised qualification name Abbreviation Degree code SAQA ID
code plan code
Master of Commerce with
MCom with specialisation in BC685052
specialisation in Management B6800 68001 111852
Management Accounting (Research)
Accounting
Master of Commerce with MCom with specialisation in BC685053
B6800 68001 111852
specialisation in Taxation Taxation (Research)
Master of Commerce with MCom with specialisation in BC685054
B6800 68001 111852
specialisation in Auditing Auditing (Research)
Master of Accounting with
MAcc with specialisation in BC686061
specialisation in Financial B6860 68601 112104
Financial Accounting (Research)
Accounting
Master of Accounting with
MAcc with specialisation in BC686062
specialisation in Management B6860 68601 112104
Management Accounting (Research)
Accounting
Master of Accounting with MAcc with specialisation in BC686063
B6860 68601 112104
specialisation in Taxation Taxation (Research)
Master of Accounting with MAcc with specialisation in BC686064
B6860 68601 112104
specialisation in Auditing Auditing (Research)

MASTER OF DEVELOPMENT STUDIES

These programmes will not be offered if, in the sole discretion of the University of the Free State, a sufficient number of
enrolments cannot be secured to render the programme sustainable.

Programme Academic
Authorised qualification name Abbreviation Degree code SAQA ID
code plan code
BC677178
Master of Development Studies MDevStud B6771 67711 (Structured - 111876
Option A)
BC677179
Master of Development Studies MDevStud B6771 67711 (Structured - 111876
Option B)
BC687171
Master of Development Studies MDevStud B6871 68711 111876
(Research)

Faculty of Economic and Management Sciences Rule Book 2025 77

 GENERAL INFORMATION APPLICABLE TO RESEARCH MASTER’S DEGREES

ADMISSION
Permission to follow a Master’s Degree Programme in a certain discipline must be obtained from the dean on
recommendation from the relevant departmental chair. Admission is further subject to departmental selection. This
must be done prior to the student’s registration for that particular year. According to the General Academic Rule A20.1(a)
a student is required to first inform the relevant academic department before applying online on the UFS system.
All students registered according to the dissertation option should, in collaboration with the study leader(s), prepare
at least one manuscript for publication in an approved research journal before the dissertation is submitted for
examination.
Please note: The information below applies to students wishing to complete a Master’s dissertation, as well as those
wishing to complete a full Master’s dissertation with interrelated publishable manuscripts or published articles.
EMS 15: Students wishing to complete a Master’s dissertation must comply with the following procedure.
EMS 15.1: Submit an academic record as part of an application to the relevant department and, on the basis of
the academic performance, obtain permission from the head of the relevant department to proceed with the
process.
EMS 15.2: The relevant department may also require the applicant to write a language proficiency test, which will
be used, together with the student’s academic record, to gain permission from the department head to proceed
with the process.
EMS 15.3: Within three months of the registration, submit a research proposal to the relevant departmental
Master’s committee evaluating Master’s research proposals and present the proposal to the committee. The
three months can be extended by another three months if the student has to resubmit the proposal – see below
for more details on resubmission. Note that 3 (+3) months is the maximum time allowed.
EMS 15.4: An acceptable research proposal and provisional title must usually be approved by the faculty research
committee or faculty board, including compliance with the ethics committees’ requirements within the first six
(6) months after registration. Once the faculty board has approved a title registration, the information is entered
into the system by staff in the relevant faculties.
EMS 15.5: The departmental master’s committee should then consider approval of the proposal. Once approval is
granted, the student is allowed to continue. If approval is not granted, the student may be given three months to
resubmit the proposal. Thus, the research proposal should be finalised and approved within the first six months
of registration.
EMS 15.6: Following approval by the departmental master’s committee, the title, the supervisor(s) and assessors
must be submitted for approval at the first upcoming meeting of the faculty’s research committee. The internal
supervisor should register the titles and the supervisor(s) and assessors simultaneously.
EMS 15.7: In addition to approval of the research proposal at the departmental master’s committee, the student
may, following approval at the departmental master’s committee, also be required to obtain ethical clearing at
the relevant University ethical committee.
EMS 15.8: A research Master’s Degree can be completed either as a research dissertation or two interrelated
publishable manuscripts/published articles. The requirement with respect to a Master’s Degree by research is
a minimum of two (2) interrelated publishable manuscripts/published articles in the form of a manuscript that
should be submitted to the supervisor.
EMS 15.9: Students should re-register annually by the end of March until the completion of the Master’s Degree.
EMS 15.10: The degree must be completed within the period prescribed by University regulations.

78 Faculty of Economic and Management Sciences Rule Book 2025

PRIVATE SECTOR MANAGEMENT

MASTER OF COMMERCE WITH SPECIALISATION IN BUSINESS MANAGEMENT

MCom with specialisation in Business Management

(Research)
RULE F35
Minimum total credits: 180
Academic plan code: BC680013

Information

Prospective students must apply for admission to the programme to the

departmental chair prior to registration. The programme can be taken full-time
or part-time.

Preconditions for Admission

The applicant should have obtained a Bachelor of Honours Degree with an average
of at least 65% and a mark of 65% for the Honours research report.

Curriculum
A dissertation on an approved topic based on original research in a study field of
EMBM8900 Business Management.

Research credits 180

MASTER OF INDUSTRIAL PSYCHOLOGY

MindPsych
(Structured)
RULE F36
Minimum total credits: 218
Academic plan code: BC673101

Information

The Master of Industrial Psychology programme aims to provide students with

a well-rounded education, with advanced and practical knowledge of Industrial
Psychology. The qualification is designed to equip students with the necessary
professional skills required by the Health Professions Council of South Africa
(HPCSA) to register as Industrial Psychologists. Graduating with a Master of
Industrial Psychology provides graduandi with a further opportunity to enter
into an internship programme and, after that, a board examination to register as
Industrial Psychologists with the HPCSA.
Prospective students must apply for admission to the programme before 30
September.

Faculty of Economic and Management Sciences Rule Book 2025 79

 Preconditions for admission

The applicant should have obtained a relevant Bachelor Honours Degree in Industrial Psychology (or an
equivalent qualification at NQF Level 8) with an average of at least 65% and a mark of at least 65% for the
honours research report.

Admission to this Master’s Degree Programme is subject to approval by the departmental chair and the
departmental selection committee based on a satisfactory study record.

The department may also use the following as additional essential entrance criteria: competency-based interviews,
in-basket exercises and the submission of an essay in which the applicant describes the focus of the envisaged study
within the department’s specific research focus areas.

Curriculum
The curriculum must be compiled according to the table set out below. Students will have a minimum of one year
to complete the modules if they study full-time. However, those students studying part-time will have two years to
complete the degree. It is important to note that students must start with the programme during their first year of
study.

First academic year

Module name
Semester 1 Semester 2
Advanced Career Psychology ECAP7915

Advanced Assessment EASS7915

Employee Wellbeing EEWB7915

Advanced Research Methodology ERSM7914

Advanced Organisation Psychology EORG7925

Advanced Personnel Psychology EPPS7925

Professional Ethics in the Workplace EPEW7923

Mini-dissertation EMID7900

Second academic year

Mini-dissertation EMID7900

Structured module credits 76 52

Research credits 90

Total credits 218

F 36.1: A postgraduate student registered for a structured master’s degree (coursework and research) can submit one
publishable or published article instead of submitting a mini dissertation
F 36.2: All coursework modules need to be completed and passed before a student can participate in the internship.
F36.3: A student must have completed and passed all coursework modules, the mini-dissertation and the internship
in order to graduate as prescribed by the HPCSA.

80 Faculty of Economic and Management Sciences Rule Book 2025

MASTER OF COMMERCE WITH SPECIALISATION IN INDUSTRIAL PSYCHOLOGY

MCom with specialisation in Industrial Psychology

(Research)
RULE F37
Minimum total credits: 180
Academic plan code: BC680031

Information

Admission to this Master’s programme is subject to approval by the departmental chair based on a
satisfactory study record. Prospective students must apply for admission to the programme prior to
registration. A letter of application, an academic record, and certified copies of programme certificates
should be sent or emailed to the Department of Industrial Psychology’s chair.

Curriculum

EDIP8900 A Master’s dissertation furnishing proof that the student is capable of producing scientific research.

Research credits 180

F37.1: A postgraduate student registered for a master’s degree by research can submit two interrelated publishable or
published articles.

MASTER OF COMMERCE WITH SPECIALISATION IN FINANCE

MCom with specialisation in Finance

(Structured)
RULE F38
Minimum total credits: 180
Academic plan code: BC670025

Preconditions for admission

Admission to a Master’s Degree Programme is subject to approval by the chair of the department. To be
admitted, students should have obtained an average of at least 65% in their Bachelor Honours Degree
Programme.

Prospective students must apply for admission to the programme prior to registration.

Students who completed an Honours Degree in one field of specialisation presented in the department but wish to
complete a Master’s Degree in another field that is also presented in the department may only do so with the permission
of the chair of the department. Additionally, before enrolment, students must complete all the compulsory modules
(or equivalents) of the Honours Degree corresponding to the Master’s Degree for which they wish to enrol. Detailed
information concerning the methods of presentation and the optimal compilation of a programme package is available
from the chair of the Department of Economics and Finance.

Faculty of Economic and Management Sciences Rule Book 2025 81

 Curriculum

Module codes
Module description
Semester 1 Semester 2
Macroeconomics EMAC7924
Advanced Time-series Econometrics EECT7915
Financial Modelling EFMD7924
Advanced Financial Risk Management EQFR7924
Capita Selecta EECS7924
One of the following options:*
Cross-sectional and Panel Data Econometrics ECPE7915
OR
Two of the following:
Data and Business Analytics MBAN7910
Social Entrepreneurship MENT7910
Managing Society and the Future MMSF7910
Plus
Mini-dissertation EEDI7900
Structured module credits 40 48
Research credits 92
Total credits 180

*Students must confirm with the head of the department which elective modules are available for the specific semester. In order to select
the option of two of either MBAN7910, MENT7910 or MMSF7910, a candidate must be registered as part of the Consecutive Masters Degree
Programme with the Salzburg University of Applied Sciences.

MASTER OF COMMERCE WITH SPECIALISATION IN FINANCE

MCom with specialisation in Finance

RULE F39 (Research)
Minimum total credits: 180
Academic plan code: BC680025

Preconditions for admission

Admission to a Master’s Degree Programme is subject to approval by the departmental chair. To be admitted,
students should have obtained an average of at least 65% in their Bachelor of Honours Degree.
In addition, students wishing to be admitted to complete their Master’s degree by dissertation should also
have obtained at least 65% in their Bachelor Honours research report (or equivalent).

Prospective students must apply for admission to the programme prior to registration.

Curriculum

EEDI8900 A Master’s dissertation furnishing proof that the student is capable of producing scientific research.

Research credits 180

82 Faculty of Economic and Management Sciences Rule Book 2025

MASTER OF COMMERCE WITH SPECIALISATION IN ECONOMICS

MCom with specialisation in Economics

RULE F40 (Structured)
Minimum total credits: 180
Academic plan code: BC670020

Preconditions for admission

Admission to a Master’s Degree Programme is subject to approval by the chair of the department. To be
admitted, students should have obtained an average of at least 65% in their Bachelor Honours Degree.

Prospective students must apply for admission to the programme prior to registration.

Students who completed an Honours Degree in one field of specialisation presented in the department but wish to
complete a Master’s Degree in another field that is also presented in the department may only do so with the permission
of the chair of the department. Additionally, before enrolment, students must complete all the compulsory modules
(or equivalents) of the Honours Degree corresponding to the Master’s Degree for which they wish to enrol. Detailed
information concerning the methods of presentation and the optimal compilation of a programme package is available
from the chair of the Department of Economics and Finance.

Curriculum

Module codes
Module name
Semester 1 Semester 2
Macroeconomics EMAC7924 (16)
Applied Industrial Organisation EMIC7924 (16)
Advanced Time-Series Econometrics EECT7915(20)
Cross-section and Panel Data Econometrics ECPE7915 (20)
Development Economics EDEV7924 (16)
Plus
Mini-dissertation in Economics ERES7900
Structured module credits 40 48
Research credits 92
Total credits 180

Faculty of Economic and Management Sciences Rule Book 2025 83

 MASTER OF COMMERCE WITH SPECIALISATION IN ECONOMICS

MCom with specialisation in Economics

(Research)
RULE F41
Minimum total credits: 180
Academic plan code: BC680020

Preconditions for admission

Admission to a Master’s Degree Programme is subject to approval by the departmental chair.

To be admitted, students should have obtained an average of at least 65% in their Bachelor Honours Degree.
In addition, students wishing to be admitted to complete their Master’s Degree by dissertation should also
have obtained at least 65% in their Bachelor Honours research report (or equivalent).

Prospective students must apply for admission to the programme prior to registration.

Curriculum

EEDE8900 A Master’s dissertation furnishing proof that the student is capable of conducting scientific research.

Research credits 180

MASTER OF COMMERCE WITH SPECIALISATION IN BUSINESS AND FINANCIAL ANALYTICS

MCom with specialisation in Business and Financial Analytics

(Structured)
RULE F42
Minimum total credits: 180
Academic plan code: BC670024

Preconditions for admission

Admission to a Master’s Degree Programme is subject to approval by the chair of the department. To be
admitted, students should have obtained an average of at least 65% in their Bachelor Honours Degree.

Prospective students must apply for admission to the programme prior to registration.

Students who completed an Honours Degree in one field of specialisation presented in the department but wish to
complete a Master’s Degree in another field that is also presented in the department may only do so with the permission
of the chair of the department. Additionally, before enrolment, students must complete all the compulsory modules
(or equivalents) of the Honours Degree corresponding to the Master’s Degree for which they wish to enrol. Detailed
information concerning the methods of presentation and the optimal compilation of a programme package is available
from the chair of the Department of Economics and Finance.

84 Faculty of Economic and Management Sciences Rule Book 2025

Curriculum

Module codes
Module description
Semester 1 Semester 2
Advanced Time-series Econometrics EECT7915
Financial modelling EFMD7924
Advanced Financial Risk Management EQFR7924
Advanced Business Analytics EDAB7905
Advanced Business Programming EDAP7905
Research report EEDA7900
Structured module credits 40 52
Research credits 88
Total credits 180

MASTER OF PUBLIC ADMINISTRATION

MPA
(Structured)
RULE F43
Minimum total credits: 186
Academic plan code: BC674040

Information

The MPA is an established career-focused postgraduate programme aimed at high-level management in

the public sector. It is intended for graduates who have not necessarily had an undergraduate background
in public administration or management but have gained relevant career experience in the public sector or
related areas and want to strengthen their management abilities.

Preconditions for admission

Admission to the programme is subject to approval by the departmental chair. To be admitted to the MPA Degree, an
applicant should have:
ƒ Any Bachelor’s Honours degree or Postgraduate Diploma (NQF level 8).
ƒ Obtained an average of 65% for his/her qualification or equivalent.
ƒ Five years of proven management experience in the Public Sector (on Assistant Director - or Middle Manager levels
or above).
ƒ Passed a proficiency assessment at the level determined by the department.

The proficiency assessment comprises two rounds of selection. The first selection round is based on an applicant’s
work profile and whether he/she meets the admissions requirements. During the second selection round, applicants
are invited for an online written discipline-specific assessment. This assessment is developed and assessed by the
Department.

Faculty of Economic and Management Sciences Rule Book 2025 85

 Prospective students must apply for admission to the programme before 30 September of each year, prior to registration
in the following year. Applications are submitted on the university’s website at https://apply.ufs.ac.za/Application/
Start. The following supporting documents should accompany an application:
ƒ Certified copy of ID/passport.
ƒ Academic record.
ƒ Certified copies of academic qualifications.
ƒ A curriculum vitae providing evidence that an applicant has at least five years of proven management experience in
the public sector.
ƒ A letter from an applicant’s employer’s human resources department confirming his/her appointment status and
rank.

NB:
Applications with outstanding documents will be regarded as incomplete and will not be considered.

Curriculum
A student in the MPA Programme must be registered for a minimum of two years. The programme comprises the
following core modules.

Semester 1 Semester 2
Module name
First academic year
Public Policy Management and Service Delivery EPAP7914
Public Financial Administration and Management EPAF7914
Public Human Resource Management EPAH7914
Research Methodology in Public Administration EPAR7924
Organisational Analysis & Inter-Governmental Relations EPAO7924
Project Management for Public Managers EPAP7924
Second academic year
Mini-dissertation in Public Administration EPAR7900
Structured module credits 48 48
Research credits 90
Total credits 186

F43.1: To continue with the mini-dissertation, a student must have successfully completed the EPAR7924 module in
research methodology (or equivalent modules if that student completed his/her studies at another university). The
topic for the mini-dissertation must be selected in conjunction with the study leader as per the research areas in the
department. The mini-dissertation must be completed within two years after successful completion of the written
examinations, failing which students will only be granted re-admission for a subsequent year if proof can be provided
that satisfactory progress is being made with the mini-dissertation.
F43.2: Students who did not pass EPAR7924 after two attempts will be academically excluded and not allowed to
continue with their studies since it will not be possible to complete the qualification within the prescribed residential
period of N+1.

86 Faculty of Economic and Management Sciences Rule Book 2025

MASTER OF ADMINISTRATION

MAdmin
(Research)
RULE F44
Minimum total credits: 180
Academic plan code: BC684040

Information

The MAdmin Degree Programme consists of a single advanced research project, completed either as a research
dissertation or two interrelated publishable manuscripts/published articles. All students registered according to the
dissertation option should, in collaboration with the study leader/s, prepare at least one publishable manuscript in an
approved research journal before submitting the dissertation for examination.

Preconditions for admission

Admission to the programme is subject to approval by the departmental chair. To be admitted to the Master’s
programme an applicant should have:
ƒ Obtained at least an average of 65% for his/her Honours degree or a relevant postgraduate diploma with a research
component.
ƒ Passed a module in research methodology (or equivalent modules if that student completed his/her studies at
another university).
ƒ Passed a proficiency assessment at a level determined by the department.

The proficiency assessment comprises two rounds of selection. The first selection round is based on an assessment of
whether an applicant meets the admissions requirements. During the second selection round, applicants who meet
these requirements are invited for an online written discipline-specific assessment and an interview. Assessments are
developed and assessed by the Department.
Prospective students must apply for admission to the programme before 30 September of each year, prior to
registration in the following year. Applications are submitted on the university’s website at https://apply.ufs.ac.za/
Application/Start. The following supporting documents should accompany an application.
ƒ Certified copy of ID/passport.
ƒ Curriculum Vitae.
ƒ Academic record.
ƒ Certified copies of academic qualifications.

NB:
Applications with outstanding supporting documents will be regarded as incomplete and will not be considered.

Curriculum

EPAM8900 Dissertation in Public Administration

Research credits 180

Faculty of Economic and Management Sciences Rule Book 2025 87

 ACCOUNTANCY

MASTER OF COMMERCE WITH SPECIALISATION IN

FINANCIAL ACCOUNTING

MCom with specialisation in Financial Accounting

(Research)
RULE F45
Minimum total credits: 180
Academic plan code: BC685051

Preconditions for admission

Admission to the Master’s Degree programme is subject to

approval by the Programme Director of Chartered Accountancy
and Research.

The applicant should have obtained a relevant Bachelor

Honours Degree (or an equivalent qualification at NQF Level 8)
with an average of at least 60%.

Curriculum
Dissertation or two interrelated, publishable manuscripts
EFAC8900 / published articles in Financial Accounting

Research credits 180

The curriculum includes the student’s participation in research

methodology workshops, seminars and/or other interventions, as advised
by the supervisor(s).

MASTER OF COMMERCE WITH SPECIALISATION IN

MANAGEMENT ACCOUNTING

MCom with specialisation in

RULE F46 Management Accounting (Research)
Minimum total credits: 180
Academic plan code: BC685052

Preconditions for admission

Admission to the Master’s Degree programme is subject to

approval by the Programme Director of Chartered Accountancy
and Research.

The applicant should have obtained a relevant Bachelor

Honours Degree (or an equivalent qualification at NQF Level 8)
with an average of at least 60%.

88 Faculty of Economic and Management Sciences Rule Book 2025

Curriculum

Dissertation or interrelated, publishable manuscripts/published

EMAF8900 articles in Management Accounting

Research credits 180

The curriculum includes the student’s participation in research methodology workshops, seminars and/or other
interventions, as advised by the supervisor(s).

MASTER OF COMMERCE WITH SPECIALISATION IN TAXATION

MCom with specialisation in Taxation

(Research)
RULE F47
Minimum total credits: 180
Academic plan code: BC685053

Preconditions for admission

Admission to the Master’s Degree programme is subject to approval by the Programme Director of Chartered
Accountancy and Research.

The applicant should have obtained a relevant Bachelor Honours Degree (or an equivalent qualification at
NQF Level 8) with an average of at least 60%.

Curriculum

ETXN8900 Dissertation or two interrelated, publishable manuscripts/published articles in Taxation

Research credits 180

The curriculum includes the student’s participation in research methodology workshops, seminars and/or other
interventions, as advised by the supervisor(s).

Faculty of Economic and Management Sciences Rule Book 2025 89

 MASTER OF COMMERCE WITH SPECIALISATION IN AUDITING

MCom with specialisation in Auditing

(Research)
RULE
RULE F48
F51
Minimum total credits: 180
Academic plan code: BC685054

Preconditions for admission

Admission to the Master’s Degree programme is subject to approval by the Programme Director of Chartered
Accountancy and Research.

The applicant should have obtained a relevant Bachelor Honours Degree (or an equivalent qualification at
NQF Level 8) with an average of at least 60%.

Curriculum

EAUD8900 Dissertation or two interrelated, publishable manuscripts/published articles in Auditing

Research credits 180

The curriculum includes the student’s participation in research methodology workshops, seminars and/or other
interventions, as advised by the supervisor(s)

MASTER OF ACCOUNTING WITH SPECIALISATION IN FINANCIAL ACCOUNTING

MAcc with specialisation in Financial Accounting

(Research)
RULE F49
Minimum total credits: 180
Academic plan code: BC686061

Preconditions for admission

Admission to the Master’s Degree programme is subject to approval by the Programme Director of Chartered
Accountancy and Research.

The applicant should have obtained a relevant Bachelor of Accounting Honours Degree (or an equivalent
qualification at NQF Level 8). Applicants must have completed a SAICA-accredited chartered accountancy
postgraduate qualification (NQF 8) that provides direct entry into the SAICA Initial Test of Competence (ITC)
/ Initial Assessment of Competence (IAC); and must have obtained a weighted average of at least 53% (not
rounded to the next integer) in the SAICA-accredited chartered accountancy postgraduate qualification
(NQF 8).

Curriculum

Dissertation or two interrelated, publishable manuscripts/published

EFIN8900 articles in Accounting

Research credits 180

90 Faculty of Economic and Management Sciences Rule Book 2025

MASTER OF ACCOUNTING WITH SPECIALISATION IN MANAGEMENT ACCOUNTING

MAcc with specialisation in Management Accounting

(Research)
RULE F50
Minimum total credits: 180
Academic plan code: BC686062

Preconditions for admission

Admission to the Master’s Degree programme is subject to approval by the Programme Director of Chartered
Accountancy and Research.

The applicant should have obtained a relevant Bachelor of Accounting Honours Degree (or an equivalent
qualification at NQF Level 8). Applicants must have completed a SAICA-accredited chartered accountancy
postgraduate qualification (NQF 8) that provides direct entry into the SAICA Initial Test of Competence (ITC)
/ Initial Assessment of Competence (IAC); and must have obtained a weighted average of at least 53% (not
rounded to the next integer) in the SAICA-accredited chartered accountancy postgraduate qualification
(NQF 8).

Curriculum

EMFM8900 Dissertation or two interrelated, publishable manuscripts/published articles in Management Accounting

Research credits 180

The curriculum includes the student’s participation in research methodology workshops, seminars and/or other
interventions, as advised by the supervisor(s).

MASTER OF ACCOUNTING WITH SPECIALISATION IN TAXATION

MAcc with specialisation in Taxation

(Research)
RULE F51
Minimum total credits: 180
Academic plan code: BC686063

Preconditions for admission

Admission to the Master’s Degree programme is subject to approval by the Programme Director of Chartered
Accountancy and Research.

The applicant should have obtained a relevant Bachelor of Accounting Honours Degree (or an equivalent
qualification at NQF Level 8). Applicants must have completed a SAICA-accredited chartered accountancy
postgraduate qualification (NQF 8) that provides direct entry into the SAICA Initial Test of Competence (ITC) / Initial
Assessment of Competence (IAC); and must have obtained a weighted average of at least 53% (not rounded to
the next integer) in the SAICA-accredited chartered accountancy postgraduate qualification (NQF 8).

Faculty of Economic and Management Sciences Rule Book 2025 91

 Curriculum

ETAX8900 Dissertation or two interrelated, publishable manuscripts/published articles in Taxation.

Research credits 180

The curriculum includes the student’s participation in research methodology workshops, seminars and/or other
interventions, as advised by the supervisor(s).

MASTER OF ACCOUNTING WITH SPECIALISATION IN AUDITING

MAcc with specialisation in Auditing

(Research)
RULE F52 Minimum total credits: 180
Academic plan code: BC686064

Preconditions for admission

Admission to the Master’s Degree programme is subject to approval by the Programme Director of Chartered
Accountancy and Research.

The applicant should have obtained a relevant Bachelor of Accounting Honours Degree (or an equivalent
qualification at NQF Level 8). Applicants must have completed a SAICA-accredited chartered accountancy
postgraduate qualification (NQF 8) that provides direct entry into the SAICA Initial Test of Competence (ITC) / Initial
Assessment of Competence (IAC); and must have obtained a weighted average of at least 53% (not rounded to
the next integer) in the SAICA-accredited chartered accountancy postgraduate aqualification (NQF 8).

Curriculum

EACG8900 Dissertation or two interrelated, publishable manuscripts/published articles in Auditing.

Research credits 180

The curriculum includes the student’s participation in research methodology workshops, seminars and/or other
interventions, as advised by the supervisor(s).

92 Faculty of Economic and Management Sciences Rule Book 2025

MASTER OF DEVELOPMENT STUDIES

The Centre for Development Support (CDS) presents an

interdisciplinary Master of Development Studies Degree Programme
with lecturers from different departments and centres at the UFS and
several other collaborating universities facilitating module material.
The CDS has completed several rapid assessments identifying a great
demand for qualified development managers and development
workers in the public, NGO and private sectors in Southern Africa.
This training field is relatively untapped, and a niche market exists
to deepen the understanding of development issues among
participants. The programme definitely meets the expectations and
needs of society.

Admission requirements

Over and above the General Academic Rules regarding admission

to the UFS and the admission to the Master’s Degree, the following
admission requirements must be met:

a. A recognised qualification with 120 credits at NQF

Level 8 or equivalent by means of Recognition of Prior
Learning (RPL).
b. A satisfactory academic performance.
c. Five years of work-related learning experience in
development.

Prospective applicants need to complete an application

form and hand in the following:
d. MDS application.
e. Recommendation forms.
f. An essay: Topic: “What do you consider to be the
most significant development challenges facing your
region?”
g. Motivation on why you wish to be included in the
Master of Development Studies Degree Programme.
h. Academic record.
i. Curriculum Vitae.

A selection takes place at the end of the year. Admission requirements

apply. An admission committee will assess all applicants’ prior
learning against a set of outcomes written according to level
descriptors at NQF Level 8. The number of students allowed will
depend on the availability of staff and resources.

Faculty of Economic and Management Sciences Rule Book 2025 93

 STRUCTURED AND RESEARCH STUDY OPTIONS

MASTER OF DEVELOPMENT STUDIES

(STRUCTURED - OPTION A)

MDevStud
(Structured)
RULE F53
Minimum total credits: 230
Academic plan code: BC677178 (Option A)

Curriculum

Module name Credits Module code

Core

Development, Underdevelopment and Poverty 20 EDSA7905

Governance and Development 20 EDSB7905

Development and Natural Environment 20 EDSC7905

Applied Development Research 20 EDSD7905

Project Management for Development 20 EDSE7905

Choose electives with a total of 40 credits

Rural and Agrarian Development 20 EDSF7905

Gender and Development 20 EDSG7905

Tourism and Development 20 EDSH7905

Entrepreneurship and Development 20 EDSI7905

Human Settlement in a Developing Context 20 EDSJ7905

Local Economic Development 20 EDSK7905

Health and Development 40 EDSL7900

Conflict and Development 20 EDSM7905

Plus

Mini-dissertation 90 EMDS7900

Structured module credits 140

Research credits 90

Total credits 230

F53.1: To be able to continue with the mini-dissertation in the second year of study,
the student must have passed the EDSD7905 (research methodology) module. A
student is allowed to register for the EDSD7905 module once and who still fails to
comply with the pass requirements, will only be granted one (1) further opportunity to
re-register for the module on the basis of exceptional merit – with the of the dean of
the faculty in which the module is offered, on the recommendation of the academic
head of department and/or the programme director and with written notification to
the Registrar, except in the case of a service module, where both the deans of the
faculties involved will have to grant approval.

94 Faculty of Economic and Management Sciences Rule Book 2025

MASTER OF DEVELOPMENT STUDIES
(STRUCTURED - OPTION B)

MDevStud
(Structured)
RULE F54
Minimum total credits: 230
Academic plan code: BC677179 (Option B)

Curriculum

Module name (Compulsory) Credits Module code

Development, Underdevelopment and Poverty 20 EDSA7905

Governance and Development 20 EDSB7905

Development and Natural Environment 20 EDSC7905

Applied Development Research 20 EDSD7905

Project Management for Development 20 EDSE7905

Mini-dissertation 130 EDSA7900

Structured module credits 100

Research credits 130

Total credits 230

F54.1: To be able to continue with the mini-dissertation in the second year of study, the student must have passed the
EDSD7905 (research methodology) module.

MASTER OF DEVELOPMENT STUDIES

(RESEARCH OPTION)

MDevStud
(Structured)
RULE F55
Minimum total credits: 180
Academic plan code: BC687171

Students selecting this option must submit a research Master’s dissertation, two interrelated publishable manuscripts/
publishable articles on one approved topic and presented in a format suitable for publication as accredited articles.

Curriculum

EMDS8900 Dissertation or two interrelated, publishable manuscripts/ published articles in Development Studies

Research credits 180

Faculty of Economic and Management Sciences Rule Book 2025 95

 DOCTORAL DEGREE
PROGRAMMES

96 Faculty of Economic and Management Sciences Rule Book 2025

DOCTOR OF PHILOSOPHY

PhD
RULE F58 Minimum total credits: 360
SAQA ID: 116979

A Doctoral Degree is intended for people who would like to pursue further studies after completing a relevant Master’s
Degree. A Doctoral degree can be granted in this faculty on the grounds of a thesis or a number of interrelated,
publishable manuscripts/published articles in one of the following disciplines.

Doctor of Philosophy with specialisation in Business Management

PhD with specialisation in Business Management
Programme code Degree code Academic Plan code Module code

B6900 69001 BC690013 EPBM9100

Doctor of Philosophy with specialisation in Industrial Psychology

PhD with specialisation in Industrial Psychology
Programme code Degree code Academic Plan code Module code

B6900 69001 BC690031 ETIP9100

Doctor of Philosophy with specialisation in Economics

PhD with specialisation in Economics
Programme code Degree code Academic Plan code Module code

B6900 69001 BC690020 EEDE9100

Doctor of Philosophy with specialisation in Finance

PhD with specialisation in Finance
Programme code Degree code Academic Plan code Module code

B6900 69001 BC690025 EEDF9100

Doctor of Philosophy with specialisation in Business and Financial Analytics

PhD with specialisation in Business and Financial Analytics
Programme code Degree code Academic Plan code Module code

B6900 69001 BC690024 EEBA9100

Doctor of Philosophy with specialisation in Public Administration and Management

PhD with specialisation in Public Administration and Management
Programme code Degree code Academic Plan code Module code

B6900 69001 BC690040 EPAM9100

Doctor of Philosophy with specialisation in Financial Accounting

PhD with specialisation in Financial Accounting
Programme code Degree code Academic Plan code Module code

B6900 69001 BC690061 EFIN9100

Faculty of Economic and Management Sciences Rule Book 2025 97

 Doctor of Philosophy with specialisation in Management Accounting
PhD with specialisation in Management Accounting
Programme code Degree code Academic Plan code Module code

B6900 69001 BC690062 EMFM9100

Doctor of Philosophy with specialisation in Taxation

PhD with specialisation in Taxation
Programme code Degree code Academic Plan code Module code

B6900 69001 BC690063 ETAX9100

Doctor of Philosophy with specialisation in Auditing

PhD with specialisation in Auditing
Programme code Degree code Academic Plan code Module code

B6900 69001 BC690064 EACG9100

Doctor of Philosophy with specialisation in Development Studies

PhD with specialisation in Development Studies
Programme code Degree code Academic Plan code Module code

B6900 69001 BC690071 EMDS9100

ADMISSION
Admission to a Doctoral Degree Programme is subject to approval by the particular departmental chair and/or
programme director in which the degree is envisaged, based on satisfactory academic performance and the submission
of an approved research proposal in conjunction with the prescribed procedures of the particular department.
No mini-dissertations or dissertations of less than 60 credits or with a duration of less than one academic year will
be sufficient to be considered for admittance to a PhD. Adherence to the stated requirements will not necessarily
guarantee admission to the PhD.
All students registered should, in collaboration with the promoter(s), prepare at least one publishable manuscript
in an approved research journal before the thesis is submitted for examination. Students who wish to pursue the
interrelated, publishable manuscripts/published articles route should do so in compliance with the General Academic
Rules.

DETAILS REGARDING THE PROCESS TO REGISTER AND COMPLETE A DOCTORAL THESIS

EMS16: Students wishing to complete a Doctoral Degree must comply with the following procedures:
EMS16.1: Submit their academic record as part of an application to the relevant department.
EMS16.2: Submit a copy of their Master’s Degree dissertation/mini-dissertation to be used by the relevant department
to assess the applicant’s writing skills.
EMS16.3: The relevant department may also require the applicant to write a language proficiency test, the results of
which will be used in the application assessment process.
EMS16.4: Based on the capacity to provide supervision to unregistered students, write and submit an essay (of not
more than 5 000 words) under controlled supervision, in which the applicant describes the scope, focus and envisaged
field of the study.

98 Faculty of Economic and Management Sciences Rule Book 2025

EMS16.5: The relevant department will use the documents listed in EMS16.1 to EMS16.4 to decide on the student’s
admission to the Doctoral Degree Programme.
EMS16.6: Once admitted, the student must complete a research proposal within 12 months. Therefore, full-time students
who register in January (July) must present their research proposal to the relevant department in the following July/
August (January/February). Part-time students who register in January (July) must present their research proposal to
the relevant department in the following January/February (July/August).
EMS16.7: Once the relevant department approves the research proposal, the student must present it to the faculty
research committee at its September (March) meeting. If approved, the student is allowed to register for the second
academic year.
EMS16.8: The faculty research committee may request the student to resubmit the research proposal at its November
(May) meeting. If approved at the November (May) meeting, the student is allowed to register for the next academic
year.

If the changes required are small, the resubmission is done only in writing at the November (May)
A
meeting of the faculty research committee. The changed written proposal and a cover letter from the
student setting out how the student addressed the issues raised by the committee must be submitted
to the committee at least two weeks before the meeting.
B If the changes required are more substantial, the faculty research committee may require that, along
with the resubmission, the student present the proposal again to the committee. This will be done at the
November (May) meeting.

EMS16.9: If the proposal is academically seriously lacking, the faculty research committee has the authority to reject
the proposal outright, either at the September (March) or November (May) meeting. Outright rejection implies that the
student cannot register for the next academic year of the Doctoral Degree Programme and also does not get another
opportunity to present the proposal.
EMS16.10: Once the faculty’s research committee approves the proposal, the title of the thesis and the supervisors will
be registered. Assessors can be registered later.
EMS16.11: If no research proposal has been approved after the first year of registration, the student cannot continue
with the Doctoral Degree Programme. (The Dean, with the recommendation of Heads of Department or the faculty
research committee, can use his discretion to allow continuation if sufficient grounds exist for doing so.)
EMS16.12: If the student makes any changes to the title of the thesis after the faculty research committee accepts the
proposal, the relevant departmental Doctoral committee and the Faculty’s Research Committee must approve these
changes. The student need not submit a new research proposal. Such changes should be minor and not substantially
change the topic. Should substantial changes be made to the title and content of the thesis (i.e. a change of topic), the
student may be required to submit a new proposal and undergo the complete approval process anew.
EMS16.13: In addition to approval of the research proposal at the faculty research committee, the student may, following
approval at the faculty research committee, also be required to obtain ethical clearance at the UFS ethical committee.
EMS16.14: A Doctoral Degree can be completed either as a Doctoral thesis or interrelated, publishable manuscripts/
published articles written under the guidance of a promoter or a promoter and a co-promoter(s). The requirement
with respect to a Doctoral Degree in the form of publishable, interrelated articles is that at least three interrelated,
publishable manuscripts/published articles are submitted.
EMS16.15: Students must re-register annually until the completion of the Doctoral Degree.
EMS16.16: The degree must be completed within the period prescribed by the University and the faculty regulations.

Faculty of Economic and Management Sciences Rule Book 2025 99

100 Faculty of Economic and Management Sciences Rule Book 2025
 QWAQWA
CAMPUS
POSTGRADUATE
SECTION
D
PROGRAMMES

Faculty of Economic and Management Sciences Rule Book 2025 101

 MASTER’S DEGREE
PROGRAMMES
A Master’s Degree Programme offers students who are already in possession of an NQF Level 8 exit
qualification the opportunity to further their studies in a specialised field of their preference.
A Bachelor’s Degree provides a student with a solid general foundation, and a Bachelor Honours
Degree Programme offers advanced knowledge in a specific subject or area. Additional postgraduate
study for a Master’s Degree is an invaluable way of focusing more scientifically on one’s field of
specialisation. It is also the prerequisite programme for the highest academic qualification, namely a
Doctoral Degree.
Except in the case of MPA or MBA programmes, only the Master’s Degree that corresponds with
the previously obtained Bachelor and Honours Degrees will be conferred. In exceptional cases, only
(and only for very well-substantiated reasons) may special permission be granted for a prospective
student to be accommodated in a cognate Master’s Degree Programme.
Except for programmes such as MPA or MBA, a Master’s Degree Programme is obtained in a specific
discipline or subject. The Master’s Degrees on Qwaqwa campus can be obtained by full dissertation or
two publishable manuscripts/ published articles. The Master’s Degree Programmes offered are listed
below.

PUBLIC SECTOR MANAGEMENT

Programmes will not be offered if, in the sole discretion of the University of the Free State, a sufficient
number of enrolments cannot be secured to render the programme sustainable.

Programme Degree Academic

Authorised qualification name Abbreviation SAQA ID
code code plan code
QC684040
Master of Administration MAdmin Q6840 68401 8507
(Research)

102 Faculty of Economic and Management Sciences Rule Book 2025

GENERAL INFORMATION APPLICABLE TO RESEARCH MASTER’S DEGREES
ADMISSION
Permission to follow a Master’s Degree Programme in a certain discipline must be obtained from the dean on
recommendation from the relevant departmental chair. Admission is further subject to departmental selection. This
must be done prior to the student’s registration for that particular year. According to the General Academic Rule
A20.1(a) a student is required to first inform the relevant academic department before applying online on the UFS
system.
All students registered according to the dissertation option should, in collaboration with the study leader(s), prepare
at least one manuscript for publication in an approved research journal before the dissertation is submitted for
examination.

Please note:
The information below applies to students wishing to complete a Master’s dissertation, as well as those wishing
to complete a full Master’s dissertation with interrelated publishable manuscripts or published articles.

EMS 15: Students wishing to complete a Master’s dissertation must comply with the following procedure.
EMS 15.1: Submit an academic record as part of an application to the relevant department and, on the basis of the
academic performance, obtain permission from the head of the relevant department to proceed with the process.
EMS 15.2: The relevant department may also require the applicant to write a language proficiency test, which will
be used, together with the student’s academic record, to gain permission from the department head to proceed
with the process.
EMS 15.3: Within three months of the registration, submit a research proposal to the relevant departmental
Master’s committee evaluating Master’s research proposals and present the proposal to the committee. The three
months can be extended by another three months if the student has to resubmit the proposal – see below for
more details on resubmission. Note that 3 (+3) months is the maximum time allowed.
EMS 15.4: An acceptable research proposal and provisional title must usually be approved by the faculty research
committee or faculty board, including compliance with the ethics committees’ requirements within the first six
(6) months after registration. Once the faculty board has approved a title registration, the information is entered
into the system by staff in the relevant faculties.
EMS 15.5: The departmental master’s committee should then consider approval of the proposal. Once approval is
granted, the student is allowed to continue. If approval is not granted, the student may be given three months to
resubmit the proposal. Thus, the research proposal should be finalised and approved within the first six months
of registration.
EMS 15.6: Following approval by the departmental master’s committee, the title, the supervisor(s) and assessors
must be submitted for approval at the first upcoming meeting of the faculty’s research committee. The internal
supervisor should register the titles and the supervisor(s) and assessors simultaneously.
EMS 15.7: In addition to approval of the research proposal at the departmental master’s committee, the student
may, following approval at the departmental master’s committee, also be required to obtain ethical clearing at the
relevant University ethical committee.
EMS 15.8: A research Master’s Degree can be completed either as a research dissertation or two interrelated
publishable manuscripts/published articles. The requirement with respect to a Master’s Degree by research is
a minimum of two (2) interrelated publishable manuscripts/published articles in the form of a manuscript that
should be submitted to the supervisor.
EMS 15.9: Students should re-register annually by the end of March until the completion of the Master’s Degree.
EMS 15.10: The degree must be completed within the period prescribed by University regulations.

Faculty of Economic and Management Sciences Rule Book 2025 103

 PUBLIC SECTOR MANAGEMENT

MASTER OF ADMINISTRATION

MAdmin
(Research)
RULE F56
Minimum total credits: 180
Academic plan code: QC684040

Information

The MAdmin Degree Programme consists of a single advanced research project, completed either as a research dis-
sertation or two interrelated publishable manuscripts/published articles. All students registered according to the dis-
sertation option should, in collaboration with the study leader/s, prepare at least one publishable manuscript in an
approved research journal before submitting the dissertation for examination.

Preconditions for admission

Admission to the programme is subject to approval by the departmental chair. To be admitted to the Master’s
programme an applicant should have:
ƒ Obtained at least an average of 65% for his/her Honours degree or a relevant postgraduate diploma with a research
component.
ƒ Passed a module in research methodology (or equivalent modules if that student completed his/her studies at
another university).
ƒ Passed a proficiency assessment at a level determined by the department.

The proficiency assessment comprises two rounds of selection. The first selection round is based on whether an applicant
meets the admissions requirements. During the second selection round, applicants who meet these requirements are
invited for an online written discipline-specific assessment and an interview. The department develops and assesses
the Assessments.
Prospective students must apply for admission to the programme before 30 September of each year, prior to registration
in the following year. Applications are submitted on the university’s website at https://apply.ufs.ac.za/Application/
Start. The following supporting documents should accompany an application.
ƒ Certified copy of ID/passport.
ƒ Curriculum Vitae.
ƒ Academic record.
ƒ Certified copies of academic qualifications.
NB: Applications with outstanding supporting documents will be regarded as incomplete and will not be considered.

Curriculum

EPAM8900 Dissertation in Public Administration

Research credits 180

104 Faculty of Economic and Management Sciences Rule Book 2025

DOCTORAL DEGREE
PROGRAMMES

Faculty of Economic and Management Sciences Rule Book 2025 105

 DOCTOR OF PHILOSOPHY

PhD
RULE F59 Minimum total credits: 360
SAQA ID: 116979

A Doctoral Degree is intended for people who would like to pursue further studies after completing a relevant Master’s
Degree. A Doctoral degree can be granted in this faculty on the grounds of a thesis or a number of interrelated,
publishable manuscripts/published articles in one of the following disciplines.

Doctor of Philosophy with specialisation in Industrial Psychology

PhD with specialisation in Industrial Psychology
Programme code Degree code Academic Plan code Module code
Q6900 69001 QC690031 ETIP9100

Doctor of Philosophy with specialisation in Economics

PhD with specialisation in Economics
Programme code Degree code Academic Plan code Module code
Q6900 69001 QC690020 EEDE9100

Doctor of Philosophy with specialisation in Public Administration and Management

PhD with specialisation in Public Administration and Management
Programme code Degree code Academic Plan code Module code
Q6900 69001 QC690040 EPAM9100

ADMISSION
Admission to a Doctoral Degree Programme is subject to approval by the particular departmental chair and/or
programme director in which the degree is envisaged, based on satisfactory academic performance and the submission
of an approved research proposal in conjunction with the prescribed procedures of the particular department.
No mini-dissertations or dissertations of less than 60 credits or with a duration of less than one academic year will
be sufficient to be considered for admittance to a PhD. Adherence to the stated requirements will not necessarily
guarantee admission to the PhD.
All students registered should, in collaboration with the promoter(s), prepare at least one publishable manuscript in an
approved research journal before the thesis is submitted for examination. Students who wish to pursue the interrelated,
publishable manuscripts/published articles route should do so in compliance with the General Academic Rules.

DETAILS REGARDING THE PROCESS TO REGISTER AND COMPLETE A DOCTORAL THESIS

EMS16: Students wishing to complete a Doctoral Degree must comply with the following procedures:
EMS16.1: Submit their academic record as part of an application to the relevant department.
EMS16.2: Submit a copy of their Master’s Degree dissertation/mini-dissertation to be used by the relevant
department to assess the applicant’s writing skills.
EMS16.3: The relevant department may also require the applicant to write a language proficiency test, the results
of which will be used in the application assessment process.
EMS16.4: Based on the capacity to provide supervision to unregistered students, write and submit an essay (of
not more than 5 000 words) under controlled supervision, in which the applicant describes the scope, focus and
envisaged field of the study.

106 Faculty of Economic and Management Sciences Rule Book 2025

EMS16.5: The relevant department will use the documents listed in EMS16.1 to EMS16.4 to decide on the student’s
admission to the Doctoral Degree Programme.
EMS16.6: Once admitted, the student must complete a research proposal within 12 months. Therefore, full-time
students who register in January (July) must present their research proposal to the relevant department in the
following July/August (January/February). Part-time students who register in January (July) must present their
research proposal to the relevant department in the following January/February (July/August).
EMS16.7: Once the relevant department approves the research proposal, the student must present it to the faculty
research committee at its September (March) meeting. If approved, the student is allowed to register for the
second academic year.
EMS16.8: The faculty research committee may request the student to resubmit the research proposal at its
November (May) meeting. If approved at the November (May) meeting, the student is allowed to register for the
next academic year.

If the changes required are small, the resubmission is done only in writing at the November (May)
A
meeting of the faculty research committee. The changed written proposal and a cover letter from the
student setting out how the student addressed the issues raised by the committee must be submitted
to the committee at least two weeks before the meeting.

B If the changes required are more substantial, the faculty research committee may require that, along
with the resubmission, the student present the proposal again to the committee. This will be done at
the November (May) meeting.

EMS16.9: If the proposal is academically seriously lacking, the faculty research committee has the authority to
reject the proposal outright, either at the September (March) or November (May) meeting. Outright rejection
implies that the student cannot register for the next academic year of the Doctoral Degree Programme and also
does not get another opportunity to present the proposal.
EMS16.10: Once the faculty’s research committee approves the proposal, the title of the thesis and the supervisors
will be registered. Assessors can be registered later.
EMS16.11: If no research proposal has been approved after the first year of registration, the student cannot continue
with the Doctoral Degree Programme. (The Dean, with the recommendation of Heads of Department or the faculty
research committee, can use his discretion to allow continuation if sufficient grounds exist for doing so.)
EMS16.12: If the student makes any changes to the title of the thesis after the faculty research committee accepts
the proposal, the relevant departmental Doctoral committee and the Faculty’s Research Committee must approve
these changes. The student need not submit a new research proposal. Such changes should be minor and not
substantially change the topic. Should substantial changes be made to the title and content of the thesis (i.e.
a change of topic), the student may be required to submit a new proposal and undergo the complete approval
process anew.
EMS16.13: In addition to approval of the research proposal at the faculty research committee, the student may,
following approval at the faculty research committee, also be required to obtain ethical clearance at the UFS
ethical committee.
EMS16.14: A Doctoral Degree can be completed either as a Doctoral thesis or interrelated, publishable manuscripts/
published articles written under the guidance of a promoter or a promoter and a co-promoter(s). The requirement
with respect to a Doctoral Degree in the form of publishable, interrelated articles is that at least three interrelated,
publishable manuscripts/published articles are submitted.
EMS16.15: Students must re-register annually until the completion of the Doctoral Degree.
EMS16.16: The degree must be completed within the period prescribed by the University and the faculty regulations.

Faculty of Economic and Management Sciences Rule Book 2025 107

108 Faculty of Economic and Management Sciences Rule Book 2025
Faculty of Economic and Management Sciences Rule Book 2025 109
 For more information you can visit the
Faculty of Economic and Management Sciences website on this link:
https://www.ufs.ac.za/econ

110 Faculty of Economic and Management Sciences Rule Book 2025