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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Bachelor of Accounting Honours 
SAQA QUAL ID QUALIFICATION TITLE
111613  Bachelor of Accounting Honours 
ORIGINATOR
University of Johannesburg 
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
3093  Bachelor of Commerce Honours: Accounting  Level 7  NQF Level 08  160  Complete 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The primary purpose of this qualification is to provide qualifying learners with intellectual competence and practical skills in the acquisition, analysis, interpretation and application of accounting, auditing, financial management and taxation principles in in Accounting and Business contexts on a Postgraduate level as well as being prepared for a career in the Accounting profession or for further learning in this field.

Rationale:
The learner develops intellectual and practical skills in the analysis, interpretation and application of advanced accounting, governance and control and taxation. This qualification will prepare learners to identify and apply Advanced Accounting, Governance and Control and Taxation principles in practice. Lastly, this qualification will prepare learners for further studies in Accounting, Governance and Control and Taxation as a Science. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Prior Learning in the case of learners not complying with the formal entry requirements will be conducted in accordance with the policy and guidelines of the university concerning the recognition of other forms of formal, informal and non-formal learning and experience. Recognition takes place only where prior learning corresponds to the required NQF-level, and in terms of applied competencies relevant to the content and outcomes of the qualification. Through Recognition of Prior Learning, learners may gain access, or advanced placement, or recognition of status, on condition that they continue their studies at this university.

Entry Requirements:
The minimum entry requirement for this qualification is the:
  • Bachelor of Commerce in Accounting (and related services) NQF Level 7. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification comprises of compulsory modules at NQF Level 8 totalling at 150 Credits.
  • Advanced Auditing Chartered Accountant (CA), 30 Credits.
  • Advanced Financial Accounting (CA), 30 Credits.
  • Advanced Financial Management (CA), 30 Credits.
  • Advanced Taxation (CA), 30 Credits.
  • Applied Research: Chartered Accountancy, 30 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Demonstrate a thorough conceptual understanding of Accounting in terms of the conceptual framework and apply the underlying principles per the conceptual framework to given scenarios to solve for the correct justification and recognition criteria.
    2. Demonstrate a solid conceptual understanding of the individual Accounting Standards of International Financial Reporting Standards, apply these standards to practical scenarios, and prepare external financial reports for different types of business entities.
    3. Demonstrate an understanding of 1) costing systems and cost management, 2) apply cost management techniques, 3) advise on issues for decision-making and budgeting and standard costing; 4) performance measurement and transfer pricing, 5) risk, performance and uncertainty 6) financial management, financing and the treasury function 7) working capital management.
    4. Analyse financial statements and interpret this information for decision-making purpose and perform valuations of business entities, projects and financial assets.
    5. Interpret and apply the law and procedures relating to Value Added Tax with reference to the Value Added Tax (VAT) Act, important decisions of the courts and Interpretation and Practice Notes issued by the Commissioner and South African Revenue Service (SARS), where appropriate.
    6. Interpret and apply the law and procedures relating to the duty, which is levied on the estates of deceased persons with reference to the Estate Duty Act, important decisions of the courts and estate planning.
    7. Demonstrate an understanding of the legal and regulatory environment governing Auditors,
    8. Apply these principles and requirements and make ethical judgments with regard to practical situations: Auditing Profession Act, Code of Professional Conduct of the South African Institute of Chartered Accountants (SAICA) Constitution and By-Laws and the disciplinary rules of the Independent Regulatory Board for Auditors.
    9. Demonstrate an understanding of the regulatory environment governing corporate entities in South Africa and make appropriate recommendations concerning compliance with legislation. 

    ASSOCIATED ASSESSMENT CRITERIA 
    The Associated Assessment Criterion highlighted below will be integrated within the Exit Level Outcomes:
  • Identify and solve problems in the field of professional accounting correctly at a Postgraduate level by applying the relevant theoretical principles of and reflect on the application made.
  • Explore different learning strategies to acquire the multidisciplinary capabilities of a Professional Accountant.
  • Plan and conduct research in the professional accounting field including the gathering, analysing, synthesising and interpretation of information on Professional Accounting and related issues correctly by utilising the relevant theoretical research principles and reflect on the research undertaken.
  • Communicate effectively, orally or in writing, with the different role players in the professional accounting field by applying the principles of communication and reflect on the application made.
  • Utilise appropriate technology (example computer, e-mail, and fax) effectively in the professional accounting environment.
  • Demonstrate acceptable employment seeking skills that give the edge to enter the different levels of the professional accounting environment by applying theoretical principles of employment skills and reflect on the application thereof.
  • Develop theoretical and practical macro vision for the field of Professional Accounting internationally, nationally, regionally and locally.
  • Organise and co-ordinate resources and opportunities in the professional accounting field effectively and responsibly including entrepreneurship by applying the relevant theoretical principles and reflection on the application made as well as accept the responsibility for own activities as Professional Accounting Managers.
  • Practise acceptable social sensitivity in the relationship with others and work effectively in a multidisciplinary team or organisation by implementing the relevant theory and reflect on the implementation made.
  • Promote responsible citizenship through holistic approach to the application of professional values in the Professional Accounting field.
  • Practise social, cultural and aesthetic sensitivity towards the people of different Professional Accounting communities and the role players in the Professional Accounting environment by applying the appropriate theoretical principles and reflecting on the application made.

    Integrated Assessment:
    Both formative and summative assessments are integral components of all modules within the programme and have application to both traditional summative and continuous assessment, ensuring overall applied competence. In order to assess the learners' ability to solve complex accounting problems through the application of advanced knowledge in Accounting, Taxation, Auditing and Control, Managerial Accounting and Finance and through conducting, research, Tutorials, Objective tests, Ulink quizzes, semester tests, practical assignments, literary studies, group projects/presentations, research essays, final examination- will be utilised as assessment methods. 
    		•

    INTERNATIONAL COMPARABILITY 
    There are similar international qualifications, but individual institutions have unique offerings, which may/may not articulate with this qualification entirely. There is undoubtedly synergy in courses with variations ranging from slight to extreme synergy depending on the institution. 

    ARTICULATION OPTIONS 
    This qualification allows for both vertical and horizontal articulation options:
    Horizontal Articulation:
  • Bachelor of Commerce Honours in Finance, Level 8.
  • Bachelor of Commerce Honours in Financial Management, Level 8.

    Vertical Articulation:
  • Master of Accounting, Level 9.
  • Master of Commerce in Finance, Level 9.
  • Master of Management in Finance and Investment Management, Level 9.
  • Master of Commerce in South African and International Taxation, 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.