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CONTENT: 1. Investment & Finance 2. Inventory Cycle 3. Property, Plant & Equipment 4. Computer Auditing 5. Materiality 6. Internal controls 7. Human Resources and Payroll Cycle 8. Expenditure Cycle 9. Bank and Cash 10. Revenue Cycle 11. Provision for Bad Debts

Topics covered: Automated controls Test of controls Substantive procedures

TOPICS COVERED: Internal Control Substantive procedures Related Parties

Learning outcomes On completion of this unit you should be able to: Demonstrate an understanding of the concepts of market segmentation, targeting and positioning. Illustrate how the bases for segmenting consumer markets can be used to identify possible market segments.  Explain the process of market targeting.  Explain the factors involved in product positioning.

LEARNING OUTCOMES: After studying this unit, you should be able to:  Explain the nature of marketing  Explain the concept of exchange  Explain the gaps between consumption and production  Explain marketing activities  Define markets  Explain retailing in South Africa

LEARNING OUTCOMES: After studying this unit you should be able to explain:  The marketing process  The marketing function of the business  The management task in marketing  Marketing challenges that lie ahead

LEARNING OUTCOMES: After studying this unit you will be able to explain:  Orientation to markets  Production orientation  Sales orientation  Marketing orientation (pure marketing concept)  Societal marketing orientation  Relationship marketing

LEARNING OUTCOMES After studying this unit you should be able to: Analyse, step by step, the decision making process and indicate what happens after a product or service has been purchased. Indicate how buyers take decisions in the industrial purchasing process. Explain how consumer buyer behaviour differs from business buying behaviour.

LEARNING OUTCOMES Learners should be able to: Explain the composition and functioning of the marketing environment Illustrate the effect of the microenvironment on an organisation Illustrate the effect of the market environment on an organisation Illustrate the effect of the macro-environment of an organisation Conduct a SWOT analysis for an organisation

LEARNING OUTCOMES Learners should be able to: Explain the information needed by marketing management in order to make effective decisions. Explain the components of a marketing information system and the interaction between these components. Illustrate the use of marketing research Explain the meaning of market potential sales forecasting and the methods to carry these out