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 
SAQA QUAL ID QUALIFICATION TITLE
109719  Bachelor of Commerce Honours 
ORIGINATOR
Stellenbosch University 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   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 
To provide students with advanced knowledge and skills about advanced aspects of the accounting sciences (including financial accountancy, taxation and management 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 granted through the recognition of prior learning.

Entry requirements:
Bachelor of Commerce, Level 7 or equivalent qualification. 

RECOGNISE PREVIOUS LEARNING? 
N 

EXIT LEVEL OUTCOMES 
1. Demonstrated ability to read and interpret advanced accounting literature, implying the ability to teach themselves from source material.

2. Manifested advanced understanding of the use of scientific methods in the acquisition of accounting data and knowledge.

3. Demonstrated ability to identify and solve more complex problems in a critical and creative way by applying appropriate accounting methods.

4. Demonstrated ability to work effectively with others as a member of a management team in the private, developmental and public sectors.

5. Demonstrated ability to organise and manage oneself and one's personal activities responsibly and effectively.

6. Demonstrated ability to collect, analyse, organise and critically evaluate more advanced and technically more complex accounting related information.

7. Demonstrated ability to communicate effectively, using visual, mathematical and or language skills in the modes of oral and oral or written persuasion.

8. Demonstrated ability to use advanced accounting based science and technology effectively and critically, showing responsibility towards the environment and the interests of others.

9. Demonstrated advanced understanding of the world as a set of related systems by recognising accounting related problem solving contexts do not exist in isolation.

10. Demonstrated understanding of and ability to apply an advanced range of accounting related equipment, techniques, procedures and experimental approaches.

11. Demonstrated ability to apply this advanced accounting related knowledge and practical skills to address theoretical and practical accounting and to learn appropriate lessons from these experiences.

12. A demonstrated understanding of:
a. Some of the latest advances in the theory and practice of accounting.
b. The advanced empirical bodies of knowledge.
c. Extensive practical experiences and skills related to the advanced aspects of the relevant subject matter in one or more of the chosen fields.

13. In the case of the Bachelor of Commerce(BComm) Hons in Taxation:
The advanced skills and technical background in taxation to enter into a career as tax consultant in the private and public sector.
A demonstrated ability to conduct research of limited scope in the field of taxation.

14.In the case of the in Advanced Taxation:
The advanced skills and technical background in taxation to enter into a career as tax consultant in the private and public sector.
A demonstrated ability to conduct research of limited scope in the field of taxation.

15. In the case of the BComm Hons in Management Accounting:
  • A demonstrated ability to successfully complete the qualifying examination as set by the Charted Institute of Management Accountants.
  • The advanced skills and technical background to enter into a career with an institution with the purpose of gaining required practical experience in order to qualify as a chartered management accountant.
  • A demonstrated ability to conduct research of limited scope in the field of Management Accounting and Financial Management.

    16. In the case of the BComm Hons in Financial Accounting:
  • A demonstrated ability to successfully complete the qualifying examination as set by the Chartered Association of Certified Accountants.
  • The advanced skills and technical background in accounting subjects to enter into articles with an accredited accountant in public practise with a view of qualifying as a Certified Accountant or to enter into a career as accountant in the private or public sector.
  • A demonstrated ability to conduct research of limited scope in the field of Financial Accounting or related subjects.
    1. Demonstrated ability to read and interpret advanced accounting literature, implying the ability to teach themselves from source material.
    2. Manifested advanced understanding of the use of scientific methods in the acquisition of accounting data and knowledge.
    3. Demonstrated ability to identify and solve more complex problems in a critical and creative way by applying appropriate accounting methods.
    4. Demonstrated ability to work effectively with others as a member of a management team in the private, developmental and public sectors.
    5. Demonstrated ability to organise and manage oneself and one's personal activities responsibly and effectively.
    6. Demonstrated ability to collect, analyse, organise and critically evaluate more advanced and technically more complex accounting related information.
    7. Demonstrated ability to communicate effectively, using visual, mathematical and or language skills in the modes of oral and oral or written persuasion.
    8. Demonstrated ability to use advanced accounting based science and technology effectively and critically, showing responsibility towards the environment and the interests of others.
    9. Demonstrated advanced understanding of the world as a set of related systems by recognising accounting related problem solving contexts do not exist in isolation.
    10. Demonstrated understanding of and ability to apply an advanced range of accounting related equipment, techniques, procedures and experimental approaches.
    11. Demonstrated ability to apply this advanced accounting related knowledge and practical skills to address theoretical and practical accounting and to learn appropriate lessons from these experiences.
    12. A demonstrated understanding of:
    a. Some of the latest advances in the theory and practice of accounting.
    b. The advanced empirical bodies of knowledge.
    c. Extensive practical experiences and skills related to the advanced aspects of the relevant subject matter in one or more of the chosen fields specified in section 4 and 10.

    13. In the case of the BComm Hons in Taxation:
    The advanced skills and technical background in taxation to enter into a career as tax consultant in the private and public sector.
    A demonstrated ability to conduct research of limited scope in the field of taxation.
    14. In the case of the in Advanced Taxation:
    The advanced skills and technical background in taxation to enter into a career as tax consultant in the private and public sector.
    A demonstrated ability to conduct research of limited scope in the field of taxation.

    15. In the case of the BComm Hons in Management Accounting:
    A demonstrated ability to successfully complete the qualifying examination as set by the Charted Institute of Management Accountants.
    The advanced skills and technical background to enter into a career with an institution with the purpose of gaining required practical experience in order to qualify as a chartered management accountant.
    A demonstrated ability to conduct research of limited scope in the field of Management Accounting and Financial Management.

    16. In the case of the BComm Hons in Financial Accounting:
  • A demonstrated ability to successfully complete the qualifying examination as set by the Chartered Association of Certified Accountants.
  • The advanced skills and technical background in accounting subjects to enter into articles with an accredited accountant in public practise with a view of qualifying as a Certified Accountant or to enter into a career as accountant in the private or public sector.
  • A demonstrated ability to conduct research of limited scope in the field of Financial Accounting or related subjects. 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
    1. The assessment used for this qualification ensures that the purpose of the qualification is achieved.
    2. A range of formative and summative assessment methods such as simulations, computer assignments, workplace assessments, written and oral presentations and examinations are used.
    3. The required range of modalities is used integratively to assess whether the specified outcomes have been achieved.
    4. From the assessment of samples, generalising to a domain takes place in a judicious and planned way in order to ensure reliability.
    5. The assessment used meets the standard and level of achievement for NQF Level 7.

    Integrated Assessment:
    Integrated Assessment takes place in terms of a variety of procedures such as cross-disciplinary assignments, simulations, workplace assessments, written examinations and oral presentation and examinations. 

    ARTICULATION OPTIONS 
    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.
     
    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.