Bachelor of Commerce (Accounting)

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Make the numbers work for you and pursue an amazing business career in accounting and finance. Begin your academic journey right here. We are proud to say that our graduates have reached the ceiling by becoming CFO’s and Chartered Accountants in local corporates and multi-national organizations.

Programme Purpose

  • To produce competent accountants with a thorough grounding in the areas of Financial Accounting, Taxation, Auditing, Finance, Law, Cost and Management Accounting
  • To equip students with specialized skills in preparation of financial statements, financial management, tax planning and auditing
  • To train and develop ethical businessmen and women and leaders who will stand for principles and values in their profession
  • To prepare our students for higher studies such as Honours and Master’s degrees in Accounting and Commerce which will open up pathways to advance your career

Qualification Outcomes

Would you like to be competent in all of the job tasks below? This is what you will learn to do:

  • Prepare financial statements and be able to interpret the financial information to make business decisions and craft corporate strategy
  • Do computing and the assessing and filing of tax returns  
  • Cost and price products and services
  • Perform financial management and plan investments
  • Audit accounts
  • Use information technology and relevant software to process information
  • Think critically, reason logically, analyse financial information, construct arguments, interpret data and solve business problems
  • Be an honest and ethical business person, which is essential for true success

Degree Details

4 YEARS NQF Level 7

Career opportunities

Successful graduates may be employed as:

  • Accountants
  • Internal Auditors
  • Tax Officers
  • Chief Accountants
  • Chief Financial Officers
  • Auditors

With a BCom in Accounting, you will be well prepared to pursue the following post-graduate qualifications:

  • Post Graduate Diploma in Accounting or Taxation or Finance
  • Honours degree in Accounting
  • Honours degree in Taxation
  • Master’s degree in Accounting, Taxation or Finance

(Note that the specific requirements given by Universities should be met.)

ACC 151 Financial Accounting IA (16 credits) NQF 6

The module is designed to expose students to the purpose, theory and methods of accounting and to provide them with the techniques for capturing, organizing and reporting financial information with specific reference to the sole trader form of business organization. It will cover basic concepts in accounting, the accounting cycle, the content and preparation of basic financial statements for sole trader, inventories, receivables, payables and bank reconciliation, non-current assets and presentation and disclosure of financial statements. Students will be introduced to regulation and prescription pertaining to relevant legislation and International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) as stipulated by the South Africa Institute of Chartered Accountants (SAICA).

ACC 152 Financial Accounting IB (16 credits) NQF 6

This module provides the techniques for capturing, organizing and reporting on financial information relating to partnerships, close corporations, companies, and other accounting entities – branch accounting, departmental accounting and accounting for manufacturing concerns. Financial planning and control is also introduced by discussing topics such as, statement of cash flow, analysis and interpretation of financial statements and budgets and financing of an entity. Students are taught to adhere to regulations and prescriptions relevant of the relevant legislation and International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). The stated standards are accepted by the  Association of Certified Chartered Accountants (ACCA) and the South Africa Institute of Chartered Accountants (SAICA).
Prerequisite: ACC 151 Financial Accounting IA

ACC 222 Taxation Fundamentals (12 credits) NQF 6

This is an introductory module in taxation,
introducing students to the basic principles
of the taxation of individuals and businesses. The module includes the provisions of the Income Tax Act, 1962 (as amended) as they relate to employed individuals, passive income, exemptions, allowances, and deductions and the way in which taxation is calculated and handled for individuals and for the various forms of business ownership. It includes a background discussion on government policies and the National Budget and various capital allowances and recoupments, the concept of capital gains tax and related calculations, the calculations of VAT and its subsequent payment to SARS (South African Revenue Service) and the requirements and calculation of turnover tax. Finally, the module concludes with the discussion on the administration of the ACT, and returns and assessments issue by SARS.
Prerequisite: ACC 152 Financial Accounting IB

ACC 241 Financial Accounting IIA (16 credit) NQF 7

Financial Accounting II is a year module which comprises two parts, ACC 241 and ACC 242. It is a study of financial accounting for companies to provide students with knowledge and skills to enable them to prepare annual financial statements of companies in accordance with the requirements of International Financial Reporting Standards (IFRS). The following accounting standards are covered: Framework; IAS 1; IAS 12; IAS 16: IAS 40; IAS 36; IFRS 5; IAS 18; IFRS 7; IAS 21; IAS 32; IAS 39; IAS 17; IAS 7; IAS 33; IAS 32.
Prerequisite: ACC 152 Financial Accounting IB

ACC 242 Financial Accounting IIB (16 credits) NQF 7

Financial Accounting II is a year module which comprises two parts ACC 241/301 and ACC 242/302. It is a study of accounting for basic business combinations and the preparation of consolidated financial statements of a simple group.
Prerequisite: ACC 241 Financial Accounting IB

ACC 313 Pastel (12 Credits) NQF 7

This module equips students with bookkeeping skills as well as the ability to use the Pastel Partner computerised accounting package effectively. Pastel is one of the most widely used electronic bookkeeping packages in South Africa. With a certification in Computerised Bookkeeping, and the skills to use Pastel, students will be able to apply for an entry-level accounting position, or start their own businesses doing bookkeeping for individuals and small businesses.
Prerequisites: ACC 131 Introduction to Accounts IB or ACC 152 Financial Accounting IB; CPT 125 End User Computing II

ACC 329 Information Technology for Business (12 Credits) NQF 7

Information Technology for Business is a subset of the overall internal controls of a business, which is mainly computer based. Information Technology for Business collects, manipulates, and disseminates data or information, people, communications systems such as telephone lines, and the data itself. It covers the application of people, documents, technologies, and procedures by management accountants to solve business problems such as costing a product or service, etc. IT for Business is different from regular information systems, since they analyse other information systems applied by organizations. The main purpose of IT for Business is automated decision making, where it combines business with technology to get people the (processed) information they need to make informed decisions and to perform their daily tasks. The activities involved include the input of data, the processing of data into information, the storage of data and information, and the production of outputs, such as management reports.
Prerequisite: CPT 125 End User Computing II

ACC 351 Cost & Management Accounting I (12 credits) NQF 7

Cost and Management accounting is a year module which is comprised of two parts: ACC 351 and ACC 352. It deals with the accounting system for costs relating to products, operations or functions. The module involves the study of cost determination, cost accumulation, cost ascertainment, costing system; job order costing, contracting costing, services costing, process costing, and accounting for basic elements of costs; material, labour and overheads. It will also cover apportionment and recovery of overheads; activity based costing, and accounting for joint products and by-products.
Prerequisite: ACC 152 Financial Accounting IB

ACC 352 Cost & Management Accounting II (12 credits) NQF 7

Cost and Management accounting is a year module which is comprised of two parts: ACC 351 and ACC 352. It deals with the accounting system for costs relating to products, operations or functions. Cost and Management Accounting II involves the study of information for managing resources, including activity-based costing, budgeting systems, standard costs and cost-volume- profit analysis, as well as information for creating value, including capital expenditure decisions, price and product mix decisions, tactical decisions, financial performance reports and measures, transfer pricing, reward systems, and contemporary approaches to measuring performance.
Prerequisites: ACC 152 Financial Accounting IB; ACC 351 Cost & Management Accounting I 

ACC 380 International Financial Reporting Standards (8 credits) NQF 6

This module focuses on the review of accounting principles and theory within the context of International Financial Reporting Standards (IFRS). It is aimed at refining and further developing students’ understanding of IFRS. The module also provides students an overview to the IFRS for SMEs. It highlights key differences between IFRS for SMEs and the full IFRSs.
Prerequisites: ACC 241 Financial Accounting IIA; ACC 242 Financial Accounting IIB

ACC 383 Fundamentals of Auditing (12 credits) NQF 6

This module deals with the fundamental principles of auditing. It involves the study of the auditing profession as a whole, including regulatory bodies, the auditor’s regulatory environment, ethics, corporate governance, and a brief study of the audit process, computers in the audit environment, and an in-depth study of final considerations, conclusions and reporting, and the responsibilities of an auditor.

ACC 391 Work Integrated Learning (12 credits) NQF 7

This module for degree students in Accounting provides the student with exposure to practical business situations and provides ‘handson’ experience. It equips the student with an opportunity to apply theoretical knowledge to real work situations. All students in the Faculty of Business are required to engage in Work Integrated Learning (WIL) and gain this useful experience. Areas of exposure should include: the use of Pastel accounting software in the preparation of financial statements, taxation, audit, cost and management accounting, and financial accounting.
Prerequisites: A minimum of 48 credits of core modules

ACC 401 Auditing Theory (12 credits) NQF 7

Auditing Theory is a year module comprised of two parts: ACC 401 and ACC 404. The module is a study of the theory and practice of auditing beyond the fundamental (introductory) level offered in ACC 383. It covers the following two components in detail: (i) the audit process and, (ii) the testing methodology of audit cycles.
Prerequisite: ACC 242 Financial Accounting IIB

ACC 404 Auditing Applications (12 credits) NQF 7

Auditing Applications is a year module comprised of two parts: ACC 401 and ACC 404, and continues the study of the theory and practice of auditing. The following two new components will be covered in ACC 404: the audit of the different classes of transactions and amount balances as they pertain to the specific audit cycles. Included are concepts in auditing related to determining the nature and amount of evidence the auditor should accumulate, the objectives to be accomplished in a given audit area, the circumstances of the engagement, and the decision to be made to determine the appropriate evidence obtained. The legal liability of auditors and auditing within a computerized environment are also covered.
Prerequisite: ACC 401 Auditing Theory

ACC 436 Taxation I (16 credits) NQF 7

Taxation is a year module and is comprised of two parts: ACC 436 and ACC 438. Taxation I involves the study of the principles of the taxation of natural persons. The module includes the provisions of the Income Tax Act, 1962, as amended, as they relate to gross income, exempt income, the general deduction formula, income and expenses of individuals, fringe benefits, taxation of nonresidents, retirement benefits, and prepaid taxes and concludes with the basic principles of capital gains tax as it relates to individuals.
Prerequisites: ACC 152 Financial Accounting IB; ACC 222 Taxation Fundamentals

ACC 438 Taxation II (credits 12) NQF 7

Taxation is a year module which is comprised of two parts: ACC 436 and ACC 438. Taxation II involves the study of the principles of taxation of companies and other business enterprises. The module includes the provisions of the Income Tax Act, 1962, as amended, as they relate to Normal Tax, Taxable Income, Tax-free Income, Allowances and Deductions, and the way in which taxation is calculated and handled within the accounting system of a business. It includes a background discussion on government policies and the National budget, the Calculation of VAT and its subsequent payment to SARS (South African Revenue Service), the responsibilities of employers in respect of registration for tax and their employees, the calculation and deduction of tax from salaries and wages and its payment to SARS. Finally, the module includes the concept of Provisional Tax and its calculation and treatment in the accounts of a business.
Prerequisites: ACC 222 Taxation Fundamentals; ACC 436 Taxation I

ACC 461 Financial Accounting IIIA (16 credits) NQF 7

Financial Accounting III is a year module and is comprised of the following two parts: ACC 461 and ACC 462. It is a study of financial accounting for companies to provide students with the knowledge and skills to enable them to prepare annual financial statements of companies in accordance with the requirements of International Financial Reporting Standards (IFRS). Some of the advanced accounting topics covered include: framework, preparation, and presentation of financial statements (Framework and IAS 1); noncurrent assets held for sale and discontinued operations (IFRS 5); accounting policies, change in accounting estimate and errors (IAS 8);  events after the reporting period (IAS 10); the effects of changes in foreign exchange rates (IFRS 7, IAS 21, IAS32, IAS 39); financial instruments (IAS 32, 39 and IFRS 7); and related parties (IAS 24).
Prerequisite: ACC 242 Financial Accounting IIB

ACC 462 Financial Accounting IIIB (16 credits) NQF 7

Financial Accounting III is a year module and is comprised of the following two parts: ACC 461 and ACC 462. It is a study of accounting for business combinations and the preparation of consolidated financial statements of a complex group with specific reference to change in ownership, foreign operations, and the preparation of the consolidated statement of cash flows.
Prerequisite: ACC 461 Financial Accounting IIIA

ECN 221 Micro Economics (12 credits) NQF 6

This module is primarily concerned with the study of the economic principles, the specific market environments and it influences business activity. Furthermore, it explores how economic theories are used to explain how people produce and consume. Topics include: scarcity and choice, individual goods and markets and the price mechanism, production possibility curve, opportunity cost, price elasticity of demand and supply, consumer choice theory, production costs, market structures, pure competition, monopoly, monopolistic competition, oligopoly, labour markets, income distribution, poverty and discrimination, and environmental economics.
Prerequisite: MGT 141 Principles of Management

ECN 222 Macro Economics (12 credits) NQF 6

This module is a study of the interface between external economic environment and business. It is also an analysis of national income and expenditure according to both neoclassical and Keynesian theories. Topics include: economic growth, business cycles, inflation, recession and the variables that influence these conditions, money supply, employment and unemployment, gross domestic products, fiscal policy, monetary policy, international trade and finance, economies transition and modern banking systems.
Prerequisite: ECN 221 Micro Economics

FNC 387 Business Finance (12 credits) NQF 6

This module introduces the basic concepts
and models of modern financial management. Students will learn how financial decisions fit into the world of business, decision-making, and how these choices pose challenges and opportunities for organizations and individuals. Major topics include the time value of money, capital budgeting, the trade-off between risk and return, security valuation, and risk management.
Prerequisites: ACC 156 Business Accounting IB; MTH 106 Commercial & Business Maths or MTH 122 Business Mathematics

FNC 399 Corporate Finance (12 credits) NQF 7

The module builds on the foundation set in FNC 387 Business Finance. Students will utilise prior knowledge to understand more complex topics present in financial decisions faced by financial managers and accountants in the corporate world. The module focuses on valuations, capital budgeting and risk analysis, capital structure, leases, derivative securities and international financial management.
Prerequisite: FNC 387 Business Finance

LAW 215 Business Law I (12 credits) NQF 6

This module provides an introduction to
commercial law. It includes an outline of the nature and the source of business law and its administration, and a detailed study of the law relating to contracts, purchase and sale, credit agreements, commercial agency, contracts of lease, and employment and partnership.
Prerequisite: MGT 141 Principles of Management

LAW 315 Business Law II (8 credits) NQF 7

Business Law II provides in-depth knowledge of commercial law. It includes an outline of the process of administering an insolvent estate, composition, rehabilitation and offences, administering a deceased estate, and the rights and powers of executors, trustee and curators. It further includes a detailed study of the law of suretyship, law relating to property transactions, law of mortgage and pledge, law of trusts, insurance, arbitration, labour law, law of marketing, law of carriage of goods, and law relating to financial institutions.
Prerequisite: LAW 115 / LAW 215 Business Law I

LAW 325 Company Law (12 credits) NQF 7

This module is a detailed study of the formation, objects, powers, name, registration, and incorporation of companies; share capital; share transfers; the prospectus and the issuing of shares; administration of companies, appointment of directors; disqualification, dealings, indemnity, and offences of directors; remedies of members; auditors; accounting and disclosure; amalgamation and take-overs; external companies; winding-up of companies; judicial management; and Tables A and B.
Prerequisite: MGT 141 Principles of Management

MGT 141 Principles of Management (12 credits) NQF 6

A study of the principles of business management, including an analysis of business policies viewed from the standpoint of management process and current issues in management. Topics covered include: the evolution of management thought, business environment, management functions, organization design, strategic planning, managing change, team building, and managing business functions: production, marketing, finance, human resources, and information management.

MGT 245 Human Resource Management (12 credits) NQF 6

This module focuses on the context and functions of personnel administration in the organization; administration and management practices in human resource planning, recruitment, selection, advertising, induction, training and development; administration and management practices of job evaluation, performance appraisal, incentive systems, remuneration systems and compensation policies; management of labour turnover and absenteeism; flexitime administration; administration of social responsibility projects; and personnel audits.
Prerequisite/Co-requisite: MGT 141 Principles of Management

MGT 405 Production & Operations Management (16 credits) NQF 7

This module addresses the analysis of problems and issues faced by production/operations managers in manufacturing and service industries. Concepts and techniques include operations scheduling, quantity control, plant layout, facility location, line balancing and queuing theory, production and inventory controls, forecasting and linear programming, supply chain management, and logistics management. Both qualitative and quantitative techniques of operations in management will be covered.
Prerequisites: MGT 141 Principles of Management; MTH 225 Business Statistics

MGT 445 Business Strategy (12 credits) NQF 7

This is a capstone module that is designed to develop skills to view a business organization from a top management perspective and provide strategic leadership. This includes, skills to conduct a business environment analysis, identify strategic issues and determine set strategic direction, generate alternatives and propose a programme or a strategy to address the issues and achieve the strategic goals. Attention is given to developing strategies, matching  organizational resources to the strategy, achieving a strategic competitive advantage, and lead the organization to greater heights.
Prerequisites: A minimum of 48 credits of core modules

MGT 452 Business Ethics (12 credits) NQF 7

This module is a study of managerial approaches for operating business ethically. The module emphasizes business decision-making from an ethical standpoint. It covers ethical issues in business, corporate governance, philosophical approaches to ethics, corporate social responsibility, human rights, ethics in managing business, handling fraud, whistle blowing, code of ethics, ethics training, institutionalizing ethics, and global ethical issues.
Prerequisite: MGT 141 Principles of Management

MKT 220 Principles of Marketing (12 credits) NQF 6

This module emphasizes concepts and issues underlying the modern practice of marketing. The role of marketing in the organization and society is examined. Module content includes marketing concepts, marketing environment customer relationship, marketing strategy, consumer behaviour, creating value for target customers, advertising and public relationship, direct and online marketing, and creative competitive advantage. The marketing process is analysed through the four main decision areas of products and services, distribution, promotion and pricing.
Prerequisite: MGT 141 Principles of Management

MTH 122 Business Mathematics (12 credits) NQF 5

This module will provide an understanding of mathematical concepts and skills with an emphasis on commercial and financial mathematics. It provides a solid foundation for application in day-to-day business situations and for the further study of mathematics. Topics include: properties of whole and real numbers, basic operations, fractions, solving equations and inequalities, decimals, ratio and proportion, operations of polynomials, factorization, percentages, measurements and basic geometry, and creating and interpreting graphs. Furthermore, it will cover the mathematics of finance such as the time value of money, compound interest, annuities, sinking funds, the nature of counting such as the permutations and combinations nature of buying and selling markups and markdowns, and elementary notations of probability and statistics.

MTH 225 Business Statistics (12 credits) NQF 6

This module deals with descriptive and inferential statistics as well as probability concepts, normal, binomial, and Poisson distributions, and sampling distributions. It also includes confidence intervals and tests of hypotheses, basic quality control evaluation; time series analysis including trend, seasonal and cyclical computations; and index numbers, linear regression and correlation with an introductory approach to non-linear, multiple, partial and rank correlation. Tools include Chi-Square tests of statistical independence; analysis of variance; simple linear regression and correlation; multiple linear regression; and extrapolative techniques such as moving averages and exponential smoothing. Emphasis is placed on problem definition, construction of statistical models, analysis of data, and the interpretation of results.
Prerequisite: MTH 106 Commercial & Financial Maths or MTH 122 Business Mathematics


BHS 151 Philosophy of Education & Service (8 credits)

This module explores the definition, nature and foundations of True Education and reflects upon issues that have deep significance for our lives as human beings. Traditional, modern and postmodern philosophies of education are examined and its influence and contribution to education at present are considered. The making of a world view is explored with regards to a Christian approach to philosophy and education. Included in this module is the rationale for community engagement, laying the foundation for students to actively participate in a service learning project in their local communities.

CPT 118 End User Computing I (8 credits)

This module develops mastery of both the alphabetic and numeric keyboarding on the computer by touch. Basic micro-computer skills will be presented. The emphasis is on accuracy and a minimum speed of 20 words a minute. Computerized diagnostic tests identify individual weaknesses and levels of proficiency. The module will introduce the basic functions of MS Word in typing simple documents.

CPT 125 End User Computing II (12 credits)

This module provides an in-depth study of
Windows, the Internet, E-mail, Word, Excel, Access and PowerPoint. In Word, students will learn; how to create Word documents, document concepts and terminology, how to modify documents, create letters, memorandums, newsletters, research papers, business cards, resumes, financial reports and a range of other documents that include multiple pages of text. In Excel, students will learn; how to create a professional-looking spreadsheet, enter data into spreadsheets and how to manipulate the data. In PowerPoint, the students will learn how to create a professional-looking electronic slide show, how to create speaker notes and print hand-out pages. In Access, the students will learn; how to create a database, add tables, fields and records to that database, and how to create queries, forms and reports using the tables in a database.
Prerequisite: CPT 118 End User Computing I

ENG 111 Principles of English I (16 credits)

English 111 is designed to prepare students for the writing that will be done in all  College modules. The module focuses on, amongst others, vocabulary, grammar which involves understanding the communicative function of sentences, understanding relations between parts of texts, metaphorical expressions and other important grammatical concepts. It aims to equip you with the knowledge, experience and skills necessary for the rigour of academic writing. Therefore, the module includes exercises on structure, mechanics, and instruction in the principles of composition.

ENG 112 Principles of English II (16 credits)

The module introduces the student to a broad spectrum of aspects in English study. It aims to develop and provide the student with practice in various writing skills, thereby enabling the student to write effectively in various academic disciplines. It promotes the use of critical thinking and serves to develop the skills of analysing, synthesizing, summarizing and reading from a critical perspective.
Prerequisite: ENG 111 Principles of English I

OR 142 Academic Writing (16 credits) [Based on National Benchmark Test score]

The module introduces the student to a broad spectrum of aspects in English study. It aims to develop and provide the student with practice in various writing skills thereby enabling the student to write effectively in various academic disciplines. It promotes the use of critical thinking and serves to develop the skills of analysing, synthesizing, summarizing, using grammar correctly, and reading from a critical perspective.
Prerequisite: Passing grade in National Benchmark Test (NBT)

HLD 122 Principles of Health (8 credits)

This module provides an introduction to health principles within the framework of the Scriptures, the Advent Health message and current medical practice. Principles of health will be examined in light of the learners understanding of healthy lifestyle practices and how these principles may be integrated into individual lifestyles and applied within the greater environmental and social contexts.

HLD 123 HIV/AIDS Education (4 credits)

This module provides a study on the key components surrounding HIV infection, care and management. In a country where more than 1 in 5 people are HIV positive, this module shares skills training for prevention, information dissemination and basic counselling in HIV and AIDS. This pandemic touches the lives and workplaces of every African; this module aims to help prevent, manage and mitigate the impact of HIV/AIDS both in the workplace and community.

REB 117 Values, Character, & Personal Enrichment I (8 credits)

This module focuses on the importance of
values and character as essential ingredients of successful career and personal enrichment. In line with the mission of the institution to provide values-based education this module covers the values necessary in citizenship, workplace and in personal life. It also covers the values as outlined in the United Nations Charter, and the Christian worldview. The module further explores inward disciplines such as prayer and personal devotions; outward disciplines such as community engagement; and corporate disciplines such as stewardship of environment and abilities, and moral philosophy.

REB 217 Values, Character, & Personal Enrichment II (8 credits)

This module outlines the importance of values and how they are related to character and personal enrichment. These ideas are firstly examined as general concepts and secondly in relation to particular belief systems, specifically in the context of the Seventh-day Adventist Church. The module therefore also highlights the distinctive beliefs of Seventh-day Adventism and their practical worth for character development and personal enrichment in both private and public life.
Prerequisite: REB 117 Values, Character, & Personal Enrichment I

REB 317 Values, Character, & Personal Enrichment III (8 credits)

This module concerns itself with the values,
character development and personal enrichment acquired from studying the life of Jesus as revealed in the Gospels. It begins with a brief geographical and historical overview of the holy land. The module then focuses on the values, character development and personal enrichment enshrined in the life and teachings of Jesus Christ. These include the concepts of forgiveness, work ethic and honesty, caring for others, stewardship – caring for the environment, how to deal with stress and discouragement, and servant leadership. Students will also learn from the ultimate sacrifice which Jesus made. 
Prerequisite: REB 217 Values, Character, & Personal Enrichment II

Faculty & Staff

Lynda Injety
Dean, Faculty of Business

Mary Ndhlovu

Yenny Tito de Harris
Senior Lecturer

Sandra Tshabalala
Junior Lecturer

Maritu Wagaw

Ronelle Hamilton
Junior Lecturer

Mariè Heyns

Mitchell Masitise

Gelyn Musvosvi
Associate Professor

Contract Lecturers

Sophia Reuban
Contract Lecturer

Madelyn Smit
Contract Lecturer

Vincent Injety

Lebohang Pani
Contract Lecturer

Rico Plaatjies
Contract Lecturer

Jayaraj Reuban
Contract Lecturer


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