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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Bachelor of Accounting Honours 
SAQA QUAL ID QUALIFICATION TITLE
109822  Bachelor of Accounting 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 replaces: 
Qual ID Qualification Title Pre-2009 NQF Level NQF Level Min Credits Replacement Status
15368  Bachelor of Accountancy Honours: Financial: Taxation: Management: Auditing  Level 7  NQF Level 08  120  Complete 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
To provide students with advanced knowledge and skills about advanced aspects of accounting sciences (including financial accountancy, taxation, management and auditing), thus equipping them for a career as chartered accountant 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 more specialised 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 Accounting, Level 7 or equivalent qualification. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    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 advanced 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 team in the private, developmental and public sectors.
    5. Demonstrated ability to organise and manage oneself and one's persona activities responsibly and effectively.
    6. Demonstrated ability to collect, analyse, organise and critically evaluate relevant information.
    7. Demonstrated ability to communicate effectively, using advanced visual, mathematical and or language skills in the modes of oral and 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 a range of advanced accounting related equipment, techniques, procedures and experimental approaches.
    11. Demonstrated ability to apply this advanced accounting related knowledge and practical skills to address advanced theoretical and practical accounting and to learn appropriate lessons from these experiences.
    12. A demonstrated understanding of:
  • The latest advances in the theory and practice of accounting commerce.
  • The advanced empirical bodies of knowledge.
  • 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 Bachelors in Accounting(BAcc) Hons in Accounting Subjects:
  • A demonstrated ability to successfully complete the Part I examination as set by the South African Institute of Chartered Accountants.
  • The skills and technical background in accounting subjects to enter into articles with an accredited chartered accountant in public practice or an accredited institution in Trade and Commerce.

    14. In the case of the Bachelors in Accounting(BAcc) Hons in Auditing:
  • A demonstrated ability to successfully complete the Part II examination in Auditing as set by the South African Institute of Chartered Accountants.
  • The skills and technical background in Auditing to complete articles with an accredited chartered accountant in public practice and after completion of articles, to practice as a chartered accountant in public practice.
  • A demonstrated ability to conduct research of limited scope in the field of Auditing.

    15. In the case of the BAcc Hons in Management Accounting:
  • A demonstrated ability to successfully complete the Part II examination in Management Accounting as set by the South African Institute of Chartered Accountants.
  • The skills and technical background to complete articles with an accredited institution in trade and commerce and after completion of articles to practice as a chartered accountant in Trade and Industry (outside public practices).
  • A demonstrated ability to conduct research of limited scope in the field of Management Accounting of Financial Management.

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

    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, work place assessments, written and oral presentations an 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 National Qualifications Framework(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's Degree in the related field, Level 9. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    NOTES 
    N/A 

    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
    When qualifications are replaced, some (but not all) of their learning programmes are moved to the replacement qualifications. If a learning programme appears to be missing from here, please check the replaced 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.