FAC3764/101/0/2026

Tutorial Letter 101/0/2026

Financial Accounting
FAC3764

Year Module

Department of Financial Accounting

IMPORTANT INFORMATION
Please register on myUnisa, activate your myLife e-mail account and make
sure that you have regular access to the myUnisa module website,
FAC3764-2026-Y, as well as your group website.

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

BARCODE
 CONTENTS

Page

1. INTRODUCTION .......................................................................................................................... 4
2. MODULE OVERVIEW .................................................................................................................. 5
2.1 Purpose ........................................................................................................................................ 5
2.2 Outcomes ..................................................................................................................................... 5
3. CURRICULUM TRANSFORMATION ........................................................................................... 5
4. LECTURER(S) AND CONTACT DETAILS................................................................................... 6
4.1 Lecturer(s) .................................................................................................................................... 6
4.2 Department ................................................................................................................................... 6
4.3 College ......................................................................................................................................... 6
4.3 University ...................................................................................................................................... 6
5. RESOURCES ............................................................................................................................... 7
5.1 Prescribed book(s) ........................................................................................................................ 7
5.2 Recommended book(s) ................................................................................................................. 7
5.3 E-reserves ................................................................................................................................... 7
5.4 Library services and resources ..................................................................................................... 7
6. STUDENT SUPPORT SERVICES ................................................................................................ 8
6.1 Study @ Unisa publication and myModules .................................................................................. 8
6.2 The Unisa First-Year Experience Programme ............................................................................... 9
6.3 Using Recognition of Prior Learning (RPL) to apply for module credit within a qualification. ......... 9
6.4 Compulsory Completion of the Academic Integrity Course.......................................................... 11
7. STUDY PLAN ............................................................................................................................. 11
8. HOW TO STUDY ONLINE .......................................................................................................... 12
9. ASSESSMENT ........................................................................................................................... 12
9.1 Assessment criteria..................................................................................................................... 12
9.2 Assessment plan ........................................................................................................................ 14
9.3 Assessment/assignment due dates............................................................................................. 14
9.4 Submission of assessments/assignments ................................................................................... 14
9.5 The assessments/assignments ................................................................................................... 16
9.6 Other assessment methods ........................................................................................................ 16
9.7 The examination ......................................................................................................................... 16
9.8 Invigilation/proctoring .................................................................................................................. 16
10. ACADEMIC DISHONESTY ........................................................................................................ 17

2
 FAC3764/101/0/2026

10.1 Plagiarism ................................................................................................................................... 17

10.2 Cheating ..................................................................................................................................... 17
11. STUDENTS LIVING WITH DISABILITIES .................................................................................. 18
12. FREQUENTLY ASKED QUESTIONS ........................................................................................ 18
13. IN CLOSING ............................................................................................................................... 18

3
Dear Student

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

Multiple modes of delivery are involved in teaching and learning in a CODeL context, ranging
from blended to fully online learning. As a default position, all postgraduate programmes are
offered fully online with no printed study materials. Undergraduate programmes are offered
using a blended mode of delivery where printed study materials are augmented with online
teaching and learning via myUnisa, our learning management system. In some instances,
undergraduate programmes are offered fully online as well.

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

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

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

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

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

creatively to solve real-life problems

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

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

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

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

4
 FAC3764/101/0/2026

learning activities for this module. Visit the website for FAC3764 on myUnisa frequently. The
website for your module is FAC3764-26-Y.

We wish you every success with your studies!

2. MODULE OVERVIEW
2.1 Purpose

After completing this module successfully, you will be able to assess and analyse financial
information for reasonableness and accuracy and report according to the requirements of
International Financial Reporting Standards (IFRS) and other relevant reporting frameworks.
Qualifying students will be able to apply integrated knowledge and understanding of theories and
principles to complex problems drawing on appropriate ethical values and approaches relevant
to financial reporting.

2.2 Outcomes

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

The specific outcomes of the module are:

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

3. CURRICULUM TRANSFORMATION
Unisa has implemented a transformation charter that places curriculum transformation high on the
teaching and learning agenda. Curriculum transformation includes student-centred scholarship, the
pedagogical renewal of teaching and assessment practices, the scholarship of teaching and learning, and
the infusion of African epistemologies and philosophies. All of these are being phased in at both
programme and module levels. As a result of this, you will notice a marked change in the teaching and
learning strategy implemented by Unisa, together with the way in which the content is conceptualised in
your modules. We encourage you to embrace these changes during your studies at Unisa, responsively
and within the framework of transformation.

5
4. LECTURER(S) AND CONTACT DETAILS
4.1 Lecturer(s)

The primary lecturer for this module is Mr Edwin Mashaba.

You can contact the lecturers for this module as follows:

Lecturer Telephone number:
Mr Edwin Mashaba 012 429 3943
Ms Dumazile Selela 012 429 4844
Mr Mothebudi Seabi 012 429 4677
Ms Lauren Jordaan 012 429 6592

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

FAC3764@[Link]

You can contact the College of Accounting Sciences (CAS) for financial accounting related
queries, other than the course content of FAC3764 module (administrative queries are not
addressed by your lecturers). Please remember to have your student number and study
material at hand when you contact us.

4.2 Department

You can contact the Department of Financial accounting as follows:

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

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

4.3 University

Contact addresses of the various administrative departments appear on the Unisa website:
[Link]

Please include your student number in all correspondence.

6
 FAC3764/101/0/2026

5. RESOURCES
5.1 Prescribed book(s)

Gripping GAAP (2026/27) 24th edition, C Service

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

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

5.2 Recommended book(s)

None

5.3 E-reserves

None

E-reserves can be downloaded from the library webpage

More information on finding e-reserves is available at: [Link]

5.4 Library services and resources

The Unisa Library offers a range of information services and resources and has made
numerous library guides available at [Link]

Recommended guides

 For brief information on the library, go to [Link]

 For more detailed library information, go to
[Link]
 For frequently asked questions, go to
[Link]
 For research support and services such as the Personal Librarian service and the
literature search request (on your research topic) service, offered by the Information
Search Librarian, go to [Link]
services/Research-support
 For library training for undergraduate students, go to
[Link]
 For lending services, go
to [Link]
services
 For services for postgraduate students, go to
[Link]
 For support and services for students with disabilities, go to
[Link]
special-needs
 For library technology support, go to [Link]
 For information on finding and using library resources and tools, go to
[Link]
 For an A–Z list of library databases, go to [Link]

7
 Important contact information

Technical problems encountered in accessing library online services: Lib-


help@[Link]
 General library-related queries: Library-enquiries@[Link]
 Queries related to library fines and payments: Library-fines@[Link]
 Interlibrary loan service for postgraduate students: libr-ill@[Link]
 Literature Search Service: Lib-search@[Link]
 Services and resources available to clients living with disabilities: lib-
disability@[Link]
 Library book requests from, and book deliveries to Correctional Services: lib-
corrections@[Link]
 Social media channels: Facebook: Unisa Library and X (Twitter): @UnisaLibrary
To view the Library orientation video – please click here : Unisa Library and Information
Services Video_1_1 (2).mp4

6. STUDENT SUPPORT SERVICES

6.1 Study @ Unisa publication and myModules
The Study @ Unisa online publication is available on myUnisa at
[Link]/brochures/studies

It contains important information and guidelines for successful studies through Unisa.

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

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

 E-mail: mymodule22@[Link] or myUnisaHelp@[Link]

You can access and view short videos on topics such as how to view your calendar, how to
access module content, how to view announcements for modules, how to submit assessments
and how to participate in forum activities by visiting [Link]
[Link]/course/[Link]?id=32130

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

Please claim your e-mail account immediately after registering at Unisa by following this
link: myLifeHelp@[Link]. Note that it can take up to 24 hours for your account to be
activated after you have claimed it.

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

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

8
 FAC3764/101/0/2026

6.2 The Unisa First-Year Experience Programme

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

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

The following FYE services are currently available:

FYE website E-mail support

[Link]/FYE fye@[Link]

FYE1500
Post-
registration myUnisa; study
orientation skills; academic &
Referrals to other digital literacies;
support services etc.
e.g. counselling;
reading & writing
workshops

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

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

9
10
 FAC3764/101/0/2026

6.4 Compulsory Completion of the Academic Integrity Course

Students registered for NQF 5 – 8 programmes are required to complete the Academic
Integrity Course annually.
Academic integrity represents our commitment to and demonstration of honest and ethical
behaviour in academic settings. Academic integrity is a foundational principle at Unisa,
underpinning the quality and credibility of our qualifications. At its core, the Academic Integrity
Course is designed to advance values such as discipline, fairness, honesty and commitment,
which are important to your success as a student and your future as a professional.
The course can be accessed at: [Link] Use your myLife-credentials to log in.
For new students
If you are a new student enrolling for the first time in 2026, you must complete the full Academic
Integrity Course as part of your orientation. This course is designed to instil academic values and
equip you with the necessary skills required to uphold integrity throughout your academic journey.
The course comprises five comprehensive study units:
1. Unisa’s values and mission on academic integrity principles
2. Defining academic integrity in an open distance learning (ODL) environment
3. Basic skills in academic writing
4. Ethical usage of artificial intelligence
5. Unisa’s processes in identifying academic misconduct and detection tools

For returning students

Those of you who completed the Academic Integrity Course in 2025 are required to complete the
refresher version of the course in 2026. This course serves to reinforce the principles and
practices of academic integrity. While it is a shortened version of your previously completed
Academic Integrity Course, it remains compulsory and must be completed within the specified
period.
The refresher course aims to:
 Reinforce understanding of academic integrity principles
 Update you on any changes in policies or practices
 Ensure continued commitment to ethical academic conduct

For both new and returning students, it is important to complete the respective versions of the
Academic Integrity Course within the specified periods. Unisa remains steadfast in its commitment
to fostering a culture of honesty, fairness and responsibility. Non-compliance may lead to
academic consequences as outlined in Unisa's Student Rules. For support, contact
mymodule22@[Link]

7. STUDY PLAN
We strongly recommend that you draw up a study programme for the year that will enable you
to work through the module systematically. It is important that you make provision for all the
learning units and assessments that you need to cover.
A recommended study plan will also be made available on myUnisa when tuition commences.

11
8. HOW TO STUDY ONLINE
When studying fully online, no printed study material is provided. The module makes use of
online lessons and the prescribed textbooks.

9. ASSESSMENT
9.1 Assessment criteria

Specific outcomes Assessment criteria

Select and apply the

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

 Discuss the objective of general purpose financial

reporting and the qualitative characteristics of useful
financial information.

 Identify the reporting entity and its reporting boundaries.

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

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

 Explain concepts and guidance on presentation and

disclosure.

 Outline concepts relating to capital and capital

maintenance.

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

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

12
 FAC3764/101/0/2026

 Evaluate the recognition and/or derecognition of an

asset, a liability, equity, income or expenses in a given
scenario against the applicable IFRS standard.

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

 Present and disclose for a selected framework and

reporting boundary.

 Apply the relevant IFRS standards in a given scenario,

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

 Assess non-GAAP disclosures for consistency with other

presented information.

Recognise emerging trends

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

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

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

13
 accounting and related  Describe threats to ethical principles and appropriate
services context. safeguards to facilitate ethical behaviour, in a given
scenario,

 Share an ethics-based reasoning process (based on

professional values and attitudes and an organisational
code of ethics) to solve ethical dilemmas within an
accounting and related services context.

 Outline all courses of potentially unethical actions as well

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

 Communicate clearly and concisely in a professional

manner, appropriate to the audience and situation.

 Apply word processing software skills (Word,

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

 Apply effective listening and discussion techniques to

obtain and clarify relevant information.

9.2 Assessment plan

 This module follows an alternative assessment approach whereby mandatory formative

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

9.3 Assessment/assignment due dates

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

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

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

9.4 Submission of assessments/assignments

 Unisa, as a CODeL institution, is moving towards becoming an online institution. You will
see, therefore, that all your study material, assessments and engagements with your

14
 FAC3764/101/0/2026

lecturer and fellow students will take place online. To facilitate this, we use myUnisa as our
virtual campus.

 The myUnisa virtual campus offers you access to the myModules site, where learning
material is available online and where assessments should be completed. Together,
myUnisa and myModules form an online system that is used to administer, document and
deliver educational material to you and to support engagement between you and Unisa’s
academics.

 The myUnisa platform can be accessed via [Link] Click on the myModules
2026 button to access the online sites for the modules that you are registered for.

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

ensure that you get the most out of using myUnisa. Please access the Announcements on
your myModules site regularly, as this is where we will post important information.

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

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

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

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

15
Types of assignments and descriptions

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

 Elective assignments
- If you do not submit this assignment, you get no mark for it.
- Only the best results of the required submissions will count towards your year mark.

 Mandatory assignments
- The mark for this assignment contributes to the year mark.
- If you do not submit a mandatory assignment, no mark is awarded and the year mark
is calculated accordingly. You will therefore forfeit the marks attached to this
assignment when the final mark for the module is calculated.

 Compulsory assignments
- If you do not submit a compulsory assignment, the result on your academic record will
be absent.

 Optional assignments
- You are encouraged to do optional assignments to benefit your learning.

9.5 The assessments/assignments

As indicated in section 9.2, you need to complete all mandatory assessments for this module.
The details of the assessments will be included in the Assessment plan section on myUnisa.

9.6 Other assessment methods

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

9.7 The examination

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

9.8 Invigilation/proctoring

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

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

16
 FAC3764/101/0/2026

The Moodle Proctoring tool is facial recognition software that authenticates your identity during
your quiz assessments. This tool requires access to your mobile or laptop camera. You must
ensure that your camera is activated in your browser settings prior to starting your assessments.

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

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

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

Please note:

Refer to your module assessment information on the myModules sites to determine which
proctoring or invigilation tool will be used for your formative and summative assessments.

10. ACADEMIC DISHONESTY

10.1 Plagiarism
Plagiarism is the act of taking the words, ideas and thoughts of others and presenting them as
your own. It is a form of theft. Plagiarism includes the following forms of academic dishonesty:

 copying and pasting from any source without acknowledging that source
 not including references, or deliberately inserting incorrect bibliographic information
 paraphrasing without acknowledging the source of the information
10.2 Cheating
Cheating includes, but is not limited to, the following:

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

student during an assessment, or allowing another student to copy your work
 using social media (e.g. WhatsApp, Telegram) or other platforms to disseminate
assessment information
 submitting corrupt or irrelevant files
 buying completed answers from so-called tutors or internet sites (contract cheating)
For more information about plagiarism, follow the link below:
[Link]

17
11. STUDENTS LIVING WITH DISABILITIES
The Advocacy and Resource Centre for Students with Disabilities (ARCSWiD) provides an
opportunity for staff to interact with first-time and returning students with disabilities.

If you are a student with a disability and would like additional support, or if you need additional
time for assignments/assessments, you are invited to contact arcswid@[Link] and cc
examdisabled@[Link] to discuss the assistance that you need. You may also contact the
lecturers on fac3764@[Link] to discuss any assistance you require.

12. FREQUENTLY ASKED QUESTIONS

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

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

Email: mymodules22@[Link] or myUnisaHelp@[Link]

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

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

Enjoy the journey.

FAC3764 Lecturers
DEPARTMENT OF FINANCIAL ACCOUNTING.

©
Unisa 2026

18