SAQA

All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.

SOUTH AFRICAN QUALIFICATIONS AUTHORITY

REGISTERED QUALIFICATION:

Bachelor of Commerce Honours in Financial Accounting

SAQA QUAL ID	QUALIFICATION TITLE
108861	Bachelor of Commerce Honours in Financial Accounting
ORIGINATOR
Stellenbosch University
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY			NQF SUB-FRAMEWORK
CHE - Council on Higher Education			HEQSF - Higher Education Qualifications Sub-framework
QUALIFICATION TYPE	FIELD		SUBFIELD
Honours Degree	Field 03 - Business, Commerce and Management Studies		Finance, Economics and Accounting
ABET BAND	MINIMUM CREDITS	PRE-2009 NQF LEVEL	NQF LEVEL	QUAL CLASS
Undefined	120	Not Applicable	NQF Level 08	Regular-Provider-ELOAC
REGISTRATION STATUS		SAQA DECISION NUMBER	REGISTRATION START DATE	REGISTRATION END DATE
Reregistered		EXCO 0821/24	2021-07-01	2027-06-30
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2028-06-30		2031-06-30

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.

This qualification does not replace any other qualification and is not replaced by any other qualification.

PURPOSE AND RATIONALE OF THE QUALIFICATION

Purpose and Rationale of the Qualification:

To provide students with advanced knowledge and skills about advanced aspects of financial accounting, thus equipping them for a career in accounting and management areas of the private and public sectors where their participation will promote sustainable growth and development, and maximise prosperity in all sectors of the economy and society.

To develop competent leaders in the various fields of accounting and management, possessing applied fundamental and generic cross functional technical knowledge and skills, enabling them to steer sustainable development, growth and prosperity in the most appropriate direction.

To provide students who would like to proceed to further post-graduate studies in the accounting sciences with initial research skills and a sound academic base from which to do so.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Recognition of Prior Learning (RPL):

Access may be gained to the qualification through the Recognition of Prior Learning (RPL).

Entry Requirements:

Bachelor of Commerce, Level 7.

RECOGNISE PREVIOUS LEARNING?

EXIT LEVEL OUTCOMES

1. Read and interpret advanced accounting literature, implying the ability to teach toneselfs from source material.
2. Demonstrate advanced understanding of the use of scientific methods in the acquisition of accounting data and knowledge.
3. Solve complex problems in a critical and creative way by applying appropriate accounting methods.
4. Work effectively with others as a member of a management team in the private, developmental and public sectors.
5. Organise and manage oneself and one's personal activities responsibly and effectively.
6. Collect, analyse, organise and critically evaluate more advanced and technically more complex accounting related information.
7. Communicate effectively, using visual, mathematical and or language skills in the modes of oral and oral or written persuasion.
8. Use advanced accounting based science and technology effectively and critically, showing responsibility towards the environment and the interests of others.
9. Demonstrate advanced understanding of the world as a set of related systems by recognising accounting related problem solving contexts do not exist in isolation.
10. Demonstrate understanding of and ability to apply an advanced range of accounting related equipment, techniques, procedures and experimental approaches.
11. Apply advanced accounting related knowledge and practical skills to address theoretical and practical accounting and to learn appropriate lessons from these experiences.
12. Conduct research of a limited scope in the field of Financial Accounting.

ASSOCIATED ASSESSMENT CRITERIA

A demonstrated understanding of:

Some of the latest advances in the theory and practice of accounting.

The advanced empirical bodies of knowledge.

Extensive practical experiences and application of skills in financial accounting.

A research dissertation that complies with requirements.

Integrated Assessment:

Integrated assessment takes place by way of a variety of procedures including practically orientated cross-disciplinary individual and group assignments, simulations, workplace assessments, written and oral presentations, tests and examinations.

ARTICULATION OPTIONS

Horizontal Articulation:

Bachelor of Commerce Honours in other disciplines, Level 8.

Postgraduate Diploma in Financial Accounting, Level 8.

Vertical Articulation:

Master of Commerce, Level 9.

MODERATION OPTIONS

N/A

CRITERIA FOR THE REGISTRATION OF ASSESSORS

N/A

NOTES

N/A

LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION:

NONE

PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS QUALIFICATION:

This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.

1.	Stellenbosch University