DEPARTMENT OF MANAGEMENT

ACCOUNTING

PROGRAMME
Advanced Diploma: Management Accounting
Advanced Diploma: Internal Auditing
Advanced Diploma: Taxation
Advanced Diploma: Accounting

PROGRAMME CODES:
ADMAC1; ADIAU1; ADTAX1 and ADPAC1

Learner Guide 2024

Subjects:
Financial Management 4A
Managerial Accounting and Finance 4A
Advanced Financial Management

Subject codes: FINM401; MAAF401 and ADFM702

SAQA credits: 12

Prepared by: Ms. M. Naicker

Created: Feb 2022 (Updated Jan 2024)
Staff Contact Details
Name of Lecturer : Ms M Naicker
Campus location : Ritson Road Campus
Telephone : 031 373 6866 or Teams
Email address : [email protected]

Head of Department : Dr ZW Nzuza

Campus location : Ritson Road Campus
Telephone : 031 373 5351
Email address : [email protected]

Departmental Secretary : Mrs. Bongekile Prudence Giqwa

Campus location : Ritson Road Campus
Telephone : 031 373 5644
Fax No : 031 373 5226
Email address : [email protected]

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 CONTENTS
Page number
1. Welcome 4
2. Using your online Moodle/MS Teams Classroom 4
3. Introduction to the module 5
4. Learning outcomes 5
5. Learning, Teaching and Assessment Strategies 5-7
6. Scheme of work 8
7. Copyright and Plagiarism 9-10
8. Student Support 10
9. Quality assurance and enhancement 10

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1. Welcome
Welcome Students. It is hoped that you will find this module both interesting and
challenging. This mode of delivery for this module is face-to-face contact lectures. A
blended learning approach may be used if necessary. Hence, Moodle and MS Teams
platforms will be used if necessary. Please refer to the next section of this learner
guide on how to access the online classrooms.

Note: This document is important, as you will need it as a reference throughout the
semester.

2. Using your online classroom for Moodle and MS Teams

All subjects/modules have their own online classroom on the ThinkLearnZone
website.

The name of the Moodle and MS Teams classroom for this subject is:
2024 Managerial Accounting and Finance 4 (MAAF401)

2024 Financial Management 4A (FINM401)

2024 Advanced Financial Management (ADFM702)

You can access your classroom at https://tlzprod.dut.ac.za

Click on (Log in) on the top right corner, then on the next screen click on “OpenID
Connect”

Use your dut4life email address to sign ([email protected]) and your

email password as your password (Dut + first six digits of your ID no., e.g. Dut980610.
For first-time 2020 students - use $$Dut + first six digits of your ID no., e.g.
$$Dut980610)
Check out “how to log in” from here:
https://www.dut.ac.za/faq-students/
The e-learning website also has contact information for help and technical assistance
https://www.dut.ac.za/elearning-contacts/

You can call the e-learning helpdesk on 031 373 67810 or email them on
[email protected]
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3. Introduction to the module
Financial Management 4A, Managerial Accounting and Finance 4A, and Advanced
Financial Management is offered to students who are registered for the Advanced
Diploma in Management Accounting, Advanced Diploma in Internal Auditing
/Taxation and Advanced Diploma in Accounting respectively.

4. Learning Outcomes
At the end of the semester, students should be able to:
a) Demonstrate an understanding of the fundamental concepts of financial
management.
b) Evaluate the impact of the time value of money on financial decision-making.
c) Interrogate the impact of risk and return on financial decision-making.
d) Understand the apply the concepts of portfolio management.
e) Critical analysis and interpretation of financial statements and the application
thereof in financial planning.

5. Learning, Teaching and Assessment Strategies

a) Learning activities
Financial Management 4A, Managerial Accounting and Finance 4A and Advanced
Financial Management has a HEQSF credit value of 12 and the total notional hours
are 120.

Learning will occur using a variety of teaching strategies consisting of formal

lectures, tutorials and class discussions. Student centred Teaching and Learning is
encouraged through collaborative learning. In addition, a flipped classroom approach
will be used where students view uploaded online content before class.

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Lecture time comprises of 4 timetabled lecture periods per week. Please check
your dut4life email addresses regularly for important announcements. (i.e change in
lecture time/venues etc). Attendance at lectures is compulsory.

Attendance at lectures is vital as they provide an opportunity for students to

understand the topics. If attendance is erratic, students will find that they have gaps
in their understanding, which will often make further understanding difficult.
Understanding Managerial Accounting and Finance can be described as a series of
building blocks and consistent attendance at lectures will give students a good
foundation.

Lectures form an important means of instruction in this module. During lectures,

the lecturer will explain the topics and will go through practical examples with
students. Students are urged to keep up to date at all times and are expected to go
over what has been covered during lectures. In addition, students are expected to
spend adequate time reading, to understand subject content, in addition
students need to complete all homework and assessments given. This will
improve your chance of passing this subject. If there are any printed materials (like
guidelines/tutorial solutions etc.), it must be collected in class during lecture times.

Note: Much of your learning in this subject will take place outside the formal
lectures, through reading and doing your own research on financial matters in
commerce and industry. It is imperative for students to stay abreast with real life
situations regarding financial matters by reading business print media, listening to
business reports or viewing business television programmes.

Remember, it is not possible to cover every possible situation in the subject work, and it is
expected that students generalize their knowledge to new and different situations that they
may be required to answer in an assessment.

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b) Textbooks
The prescribed textbook for this module is:
Correia, C, et.al., 2019. Financial Management. 9th edition. Juta Publishers.

c) Assessments
This module will use a formative assessment method, consisting of three assessments
and a final exam at the end of the semester.

Type of Assessment Weightings Details of Assessment

Control Test 1 45% Introduction to Fin Management
& Time Value of Money
Control Test 2 45% Risk and Return &
Portfolio Management
Assignment 10% Two new topic areas that need to be
researched by the student. (topic areas will
be announced in class).

It is important that you obtain a mark for the above assessments since the mark for
each assessment contributes towards your duly performed (DP). Note: All assessments
are compulsory. The date and time of the above assessments will be announced during
lectures. Note: The Aegrotat is only for those students that missed an assessment due
to student being unwell or if there is a death in the family. The medical certificate or
death certificate must be given to the lecturer within 5 working days, to qualify to
write the Aegrotat.

CALCULATING OF YOUR FINAL MARK

Assessment 1 (your mark x 50%) = ?

Assessment 2 (your mark x 50%) = ?

Your DP ?

You must have a DP of 40% and above to qualify to write the main examination.
Your Final mark = (your DP x 40%) + (your exam mark x 60%). You need a final mark
of 50% and above to pass the module.
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6. Scheme of work
FINM401, MAAF401 & ADFM702
2024 Lecture Programme
(The lecturer has the right to alter the lecture programme)
WEEK LECTURE TOPIC
COMMENCING WEEK
12 Feb 1 Introduction to Financial Management
19 Feb 2 Introduction to Financial Management
26 Feb 3 Time Value of Money
04 Mar 4 Time Value of Money
11 Mar 5 Time Value of Money
18 Mar 6 Risk and Return
25 Mar 7 Risk and Return
Easter Break 29 March (Friday) to 07 April
08 Apr 8 Risk and Return
15 Apr 9 Portfolio Management
22 Apr 10 Portfolio Management
29 Apr 11 Portfolio Management
06 May 12 Financial Statement Analysis & Failure
Prediction models.
13 May 13 Financial Statement Analysis & Failure
Prediction models.
20 May 14 Financial Statement Analysis & Failure
Prediction models.
Lectures end 28 May 2024

Exam Study period 29 May to 02 June

Exams Commence 03 June to 19 June

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6. Copyright and Plagiarism
It is important that the Copyright Act be upheld. Infringements of the Copyright Act
(i.e. photocopying of text books) will not be tolerated!

Why the concern about copyright?

■ It is DUT’s policy to comply with the Copyright Act and Regulations and in so
doing, to respect the rights of authors and publishers and to pay reasonable
licence fees where required by law.
■ Infringement of copyright by DUT’s staff and students could result in legal
action and possible awards of damages.
■ Publishers are very concerned about copyright infringement, particularly at
educational institutions.
■ Copyright infringement offers authors no incentive to produce.
■ The loss of academic book sales could affect the viability of local publishers.

Copying by students
A student
■ MAY make a copy for the purpose of research or private study, or for
personal or private use, in terms of section 12 of the Copyright Act No.
98 of 1978, as amended. This is referred to as “fair dealing”.
■ May NOT copy more than the permitted amounts, as specified above. If
he/she needs to copy more than this, he/she must apply for Copyright
Permission, to the Copyright Office at DUT or directly to the publisher.
■ May NOT make copies for other students. Each student must make
his/her own copies, within the legal limit.
■ May NOT photocopy a whole book or journal, or a large portion thereof.
This practice is illegal and causes book prices to increase.

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 ■ May NOT plagiarize someone else’s work or ideas, whether from print or
electronic sources.
■ May NOT scan, adapt, translate or convert information into different
format without prior permission.

The effect of the above is that photocopying of the prescribed textbook will not be
tolerated. i.e Neither photocopying the entire book nor photocopying
sections/questions on a continual basis.

7. Student support
An informal monitoring system is implemented to keep track of student attendance
and student progress on completion of assessments assigned to them. Students are
urged to make an appointment with the lecturer should he/she require a student
consultation. In addition, lecture periods are also designed to allow for student
queries and questions. For other student support, students will be referred to
Student Counseling, Student Health services and Financial Aid. Students also have
access to residence study programmes and other courses offered by Student
Governance.

8. Quality assurance and feedback

All assessments methods/tasks/strategies are continuously reviewed and revised
using the quality assurance interventions. If time permits, students may be required
to complete SEQ and LEQ evaluations during the semester.

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