Accounting is defined as a ‘system of gathering, measuring, analysing and speaking counsel to and decision making inside of the company and different enterprises’ University of Glasgow 2014, whereas arithmetic is defined as ‘the science that stories and explains numbers quantities, measurements, and the family members among them’ Webster 2018. The majority of accounting definitions assert that accounting calls for numerical and analytical expertise which also are integral aspects of mathematics Shaftel and Shaftel 2005. Academics around the globe record, lack of adequate mathematical knowledge and computational competencies of beginning scholars Fedoryshyn et al. 2010; Heck and Van Gastel 2006. The experiences of scholars at tertiary level, especially throughout the 1st year, are considerably knowledgeable by students’ experiences in school degree Jacobs 2006. The dismal mathematical competence of South African high college inexperienced persons is reflected within the World Economic Forum Global Competitiveness Report 2012/2013 that ranks South Africa last out of 148 nations in arithmetic and science schooling Schwab, Sala i Martin and Brende 2013.