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 in Financial Accounting 
SAQA QUAL ID QUALIFICATION TITLE
109166  Bachelor of Commerce in Financial Accounting 
ORIGINATOR
University of the Western Cape 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
National First 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  360  Not Applicable  NQF Level 07  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2033-06-30  

Registered-data under construction

The qualification content is currently being updated for the qualifications with the status “Registered-data under construction” or showing “DETAILS UNDER CONSTRUCTION” to ensure compliance with SAQA’S Policy and Criteria for the registration of qualifications and part-qualifications on the National Qualifications Framework (NQF) (As amended, 2022). These qualifications are re-registered until 30 June 2027 and can legitimately be offered by the institutions to which they are registered.

 

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.  

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The Bachelor of Commerce (B. Com.) (General) is a formative Degree that will:
  • Enable learners to develop graduate level knowledge, discipline specific skills and applied competence in Commerce and Industry that provide opportunities for continued personal intellectual growth, gainful employment and making a rewarding contribution to society.
  • Empower graduates to solve commercial problems in a general and focused way, to effectively manage and allocate resources, to communicate effectively, and to contribute to socio-economic transformation in a responsible and ethical manner.
  • Provide South Africa with significant numbers of commerce graduates, particularly from disadvantaged communities, in order to ensure that the leadership base of innovative and knowledge-based economic and scholarly activity is strengthened and diversified.

    Rationale:
    N/A 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    A Matriculation Exemption or equivalent and a pass mark in Mathematics.

    Entry Requirements:
    The minimum requirement is:
  • A National Senior Certificate. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification comprises of compulsory and elective modules at Level 5, 6 and 7 totalling at 355 Credits.

    Compulsory Modules, Level 5, 100 Credits:
  • Mercantile Law, 15 Credits.
  • Financial Accounting 141, 15 Credits.
  • Management 131, 15 Credits.
  • Information Systems 132, 15 Credits.
  • Financial Accounting 142, 10 Credits.
  • Academic Literacy for Commerce, 15 Credits.
  • Business Statistics, 15 Credits.

    Elective Modules:
  • Quantitative Skills for Commerce, 15 Credits.
  • Quantitative Skills for Finance, 10 Credits.
  • Economics 141, 10 Credits.
  • Economics 142, 10 Credits.

    Compulsory Modules, Level 6, 120 Credits:
  • Financial Management, 10 Credits.
  • Financial Accounting, 20 Credits.
  • Business Ethics, 10 Credits.
  • Financial Accounting 241, 20 Credits.
  • Company Law, 10 Credits.
  • Auditing, 10 Credits.
  • Mercantile Law, 10 Credits.
  • Auditing, 10 Credits.
  • Management Accounting, 10 Credits.
  • Taxation, 10 Credits.

    Compulsory Modules, Level 7, 135 Credits:
  • Financial Accounting, 30 Credits.
  • Management Accounting, 15 Credits.
  • Financial Accounting, 30 Credits.
  • Financial Management, 15 Credits.
  • Auditing, 15 Credits.
  • Taxation, 30 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Demonstrate the ability to identify, analyse and solve commercial problems in a systematic and creative way.
    2. Acquire an understanding of how to manage resources and processes in a business context.
    3. Communicate effectively, in oral and written modes, and to articulate and promote their own ideas and interests.
    4. Understand and contribute to the socio-economic challenges of developing South Africa in an ethical and responsible manner. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcomes:
  • Commercial problems are solved in a systematic and creative way through Financial problem identification and analysis.
  • Resources and processes in a business context is managed demonstrating sound understanding.
  • Own ideas and interests are articulated and promoted via effective oral and written communications.
  • The contribution to socio-economic challenges by sound commercial and economics competencies are demonstrated by producing sound sample programmes.

    Integrated Assessment:
    Across the various modules the following assessment methods are utilised to establish the ability of the student to demonstrate the requisite outcomes outlined above: Individual and group case studies, research projects and assignments, oral presentations, application of theoretical material to practical context through research reports, role plays, simulations, interviews, etc. in addition to examinations. This diversity of methods ensures that the Exit Level Outcomes are assessed during the course. 
    		•

    ARTICULATION OPTIONS 
    This qualification allows both vertical and horizontal articulation.

    Horizontal Articulation:
  • Transfer of credits between institutions will depend on the respective learning qualifications and unique articulation of different institutions.

    Vertical Articulation:
  • Honours at Level 8. 
    		•

    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.
     
    NONE 


    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.