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 THAT HAS PASSED THE END DATE:

Bachelor of Accountancy Honours

SAQA QUAL ID	QUALIFICATION TITLE
116985	Bachelor of Accountancy Honours
ORIGINATOR
University of the Free State
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	Level 7	Level N/A: Pre-2009 was L7	Regular-Provider-ELOAC
REGISTRATION STATUS		SAQA DECISION NUMBER	REGISTRATION START DATE	REGISTRATION END DATE
Passed the End Date - Status was "Reregistered"		SAQA 06120/18	2018-07-01	2018-12-31
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2019-12-31		2022-12-31

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 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

Senior Certificate with Matriculation Exemption or equivalent university admission qualification

First degree: BAcc

Additional requirements:

In the case of BAcc Hons in Auditing, Management Accountancy, Taxation and a BAcc Hons in Accounting subjects, Postgraduate Diploma in Accountancy or an equivalent qualification is required.

RECOGNISE PREVIOUS LEARNING?

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 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, and

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 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, and

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), and

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 ensur 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

This qualification serves as an entry / exit point to the related qualification(S)

BAccHons in Accountancy Subjects:

Postgraduate Diploma in Management Accounting
Postgraduate Diploma in Auditing
BAccountancy Hons in Auditng
BAccountancy Hons in Management Accounting
BAccountancy Hons in Taxation
MAccountancy

BAcc Hons in Auditing:
MAccountancy

BAcc Hons in Management Accounting:
MA ccountancy

BAcc Hons in Taxation:
MAccountancy

This qualification provides credits for the related qualifications:

BAccHons in Accountancy Subjects:
Postgraduate Diploma in Management Accounting

BAcc Hons in Auditing:
Postgraduate Diploma in Auditing

BAcc Hons in Management Accounting:
Postgraduate Diploma in Management Accounting

MODERATION OPTIONS

The university of Stellenbosch has a system of external peer review and evaluation of departments. One of the components of the system is an evaluation of the standards and assessment practices of the department. The examination for BAcc Hons in Accounting subjects is moderated by external assessors

Additional information: Various professional bodies prescribe specific requirements for admission to and registration with that professional body. These requirements are adhered to.

CRITERIA FOR THE REGISTRATION OF ASSESSORS

The academic staff of the university of Stellenbosch will be used in a manner which fits into the quality assurance system of the university. External assessors are selected by the liason committee of the department of Accountancy and approved by the Economics and Managerial Sciences Faculty of the university of Stellenbosch

Additional information: Various professional bodies prescribe specific requirements for admission to and registration with that professional body, for example:

The South African Institute of Chartered Accountants

Chartered Association of Certified Accountants

Chartered Institute of Management Accountants

Institute of Financial and Commercial Accountants

These requirements are adhered to

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.	University of the Free State