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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Bachelor of Commerce in Accounting 
SAQA QUAL ID QUALIFICATION TITLE
120985  Bachelor of Commerce in Accounting 
ORIGINATOR
Berea College of Technology (Pty) Ltd 
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  EXCO 0917/23  2023-07-04  2026-07-04 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2027-07-04   2032-07-04  

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 
Purpose:
The purpose of the Bachelor of Commerce in Accounting is to afford undergraduate learners quality education and skills that they can implement within the Accounting and Financial related sectors. The graduate will have the appropriate knowledge and skill set to successfully bridge the gap of a quality workforce in the Accounting and Financial sector. The qualification is developed to produce quality professionals who are inducted into the workplace. This objective can be achieved with a qualification design that maintains a balance between theoretical and practical components.

Upon completion of the qualification, learners will be equipped with skills and knowledge to handle the activities in an accounting environment and manage functional areas related to financial and business management. Apart from the core, functional knowledge the learner also demonstrates an understanding of various techniques of accountability and responsibility. The qualification will also provide the learner with the tools necessary to make relevant, verifiable, and timely financial decisions. Learners will be able to possess competencies and capabilities through checking, articulating, and sourcing the root cause of the strengths and weaknesses of a business. These underlying insights gained from this qualification will open a new world of design, and numeric thinking and will underpin the business operations of an enterprise through skilful meandering and finding innovative solutions to gain more industry market share.

The qualification is intended to develop learners for the workplace as employees, as well as job creators. The qualification provides greater career opportunities in management positions of different functional roles in the Accounting and Financial sector namely - Accounts Manager, Business Client Account Manager, Accountant, Senior Bookkeeper, Debtors and Creditors Clerk, Accountants Administrator, and Junior Auditor in a commercial environment.

On obtaining the qualification, learners should be able to obtain profitable employment throughout South Africa and consequently contribute positively towards the economic and socio-cultural aspects of the economy.

On completion of the qualification, qualifying learners will be able to:
  • Analyse and communicate financial information about an organization to a variety of concerned parties and stakeholders.
  • Accumulate, develop, and design reports on financial information about the financial position, performance, and cash flows of an entity.
  • Make appropriate decisions on how to manage a business, not limited to but inclusive of investing and borrowing of funds.
  • Prepare and develop accounting records and journals for standardised business transactions.
  • Generate financial statements by implementing the relevant accounting frameworks and principles such as International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP).
  • Generate certain special purpose reports such as budgeted profits or revenues from the sale of certain products.
  • Compile necessary financial information that businesses require to evaluate their key performance indicators and benchmarking criteria.
  • Provide management of an entity with the independent reviews and financial advice required to make informed business decisions.
  • Display the necessary knowledge and skills, attitudes, and applied competence to enable them to demonstrate administrative proficiency.
  • Display knowledge of management in general.

    Rationale:
    The Human Sciences Research Council reveals that only 15% of South Africa's university learners graduate. This puts South Africa's graduation rates among the lowest in the world which is an area of concern if the government's goal of transforming professions and addressing the critical shortage of high-level skills in labour markets such as Chartered Accountancy, Accounting Technicians and Bookkeepers is considered. The demographics of the new entrants aspiring to enter the accounting proficiency and the percentage of South African Professionals are low, even after considering the focused approach from the Finance and Accounting Services Sector Education and Training Authority (FASSET) and Professional Bodies, to bring awareness and to provide academic support.

    The qualification will provide access to learners who could not be absorbed in the public higher institutions of learning. The qualification will equip learners with the skills and competencies necessary to function in both the private and public sector environments and thus increasing job opportunities in the accounting, taxation, and auditing sectors. The qualification will provide improved opportunities for graduates in a sector that has a high demand for qualified and competent employees. Graduates of the qualification will, with the necessary work experience, be able to move upward into middle and senior management positions. This qualification will provide graduates with vital skills for both the public and private sectors to enable entities to effectively account for all relevant stakeholders. Qualifying learners will be able to make meaningful contributions to a business because they will be equipped with knowledge, skills, values, and attitudes that will enable them to be confident and independent in a business environment and to contribute responsibly to economic reconstruction, development, and growth.

    Riley Carpenter and Tracy Kraus (December 2020) maintain that in recent years there has been growing awareness in South Africa of the need for racial transformation of the accounting profession. Consequently, efforts have been made in the higher education sphere to assist promising learners from a diverse range of ethnicities to pursue a professional accounting career. While established residential universities have made considerable headway in this regard, private education providers also need to make a concerted effort in this field.

    The qualification is intended to address this need by attracting qualified matriculants, who were denied access to public institutions because of limited available seats and to provide an articulation route to the Diploma in Accounting learners in continuing their lifelong learning journey. Providing quality education which upholds high standards of research and academic excellence as international standards concerning Financial Reporting and Auditing will form an integral part of the curriculum. The qualification is career-focused, providing scarce skills relevant to national imperatives. In general learners from poor and disadvantaged backgrounds will be nurtured into graduates that will meet the needs of society by offering the hybrid mode of delivery and distance learning.

    As highlighted in FASSET annual report (2018/2019), the top 10 hard-to-fill vacancies or scarce skills, Accounting and Auditors tops the list followed at number four by financial markets professionals and respectively at number seven by Bookkeepers, Accounting Technicians and Clerks. The qualification aims to bridge the scarce skills in the Accounting and Financial profession. The qualification provides learners who have a passion for managing money, budgeting, financial planning, auditing, and taxation then a career in accounting or an accounting degree with the skills necessary to begin a rewarding financial career. Certified accountants and analysts are some of the more common job functions for someone with an accounting degree, however, the analytical and critical thinking skills that can be gained from completing a degree in accounting can give the learner opportunity to explore more careers.

    The qualification provides the learner with the ability to understand, analyse and apply financial rules and regulations, generate financial reports, and communicate these reports with all stakeholders. The learner will also gain valuable experience in business strategy, risk management, information systems, quantitative analysis, and business ethics. Learners will be able to further explore the current business landscape and develop analytical, critical thinking and strong communication skills to prepare them for a variety of jobs with accounting majors, from financial planning and consulting to budget management and data analysis.

    The curriculum is designed to provide learners with a sound understanding of the core learning areas of accounting as well as the core management functions. The qualification will equip learners with the skills and competencies necessary to function in both the private and public sector environments. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    The institution has an approved Recognition of Prior Learning (RPL) policy which applies to equivalent qualifications for admission into the qualification. RPL will be applied to accommodate applicants who qualify. RPL thus provides alternative access and admission to qualifications, as well as advanced standing within qualifications. RPL may be applied for access, credits from modules and credits for or towards the qualification.

    RPL for access:
  • Learners who do not meet the minimum entrance requirements or the required qualification at the same NQF level as the qualification required for admission may be considered for admission through RPL.
  • To be considered for admission in the qualification based on RPL, applicants should provide evidence in the form of a portfolio that demonstrates that they have acquired the relevant knowledge, skills, and competencies through formal, non-formal and/or informal learning to cope with the qualification expectations should they be allowed entrance into the qualification.

    RPL for exemption of modules:
  • Learners may apply for RPL to be exempted from modules that form part of the qualification. For a learner to be exempted from a module, the learner needs to provide sufficient evidence in the form of a portfolio that demonstrates that competency was achieved for the learning outcomes that are equivalent to the learning outcomes of the module.

    RPL for credit:
  • Learners may also apply for RPL for credit for or towards the qualification, in which they must provide evidence in the form of a portfolio that demonstrates prior learning through formal, non-formal and/or informal learning to obtain credits towards the qualification.
  • Credit shall be appropriate to the context in which it is awarded and accepted.

    Entry Requirements:

    The minimum entry requirements for this qualification are:
  • National Senior Certificate, NQF Level 04, granting access to Bachelor's degree studies.
    Or
  • National Certificate (Vocational), NQF Level 04, granting access to Bachelor's degree studies.
    Or
  • Senior Certificate with endorsement, NQF Level 04.
    Or
  • Further Education and Training Certificate: Accounting Technician, NQF Level 04.
    Or
  • Higher Certificate in Accounting, NQF Level 05.
    Or
  • Occupational Certificate: Management Accounting Officer, NQF Level 05. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification consists of the following compulsory modules at National Qualifications Framework Level 07 totalling 360 Credits.

    Compulsory Modules, Level 5, 120 Credits:
  • Financial Accounting IA, 15 Credits.
  • Financial Accounting IB, 15 Credits.
  • Microeconomics I, 10 Credits.
  • Macro Economics I, 10 Credits.
  • Business Statistics IA, 10 Credits.
  • Business Statistics IB, 10 Credits.
  • Business Management IA, 15 Credits.
  • Business Management IB, 15 Credits.
  • Business Communication, 10 Credits.
  • Information Systems in Accounting I,10 Credits.

    Compulsory Modules, Level 6, 120 Credits:
  • Financial Accounting IIA, 15 Credits.
  • Financial Accounting IIB, 15 Credits.
  • Auditing IIA, 10 Credits.
  • Auditing IIB, 10 Credits.
  • Management Accounting IIA, 15 Credits.
  • Management Accounting IIB, 15 Credits.
  • Taxation IIA, 10 Credits.
  • Taxation IIB, 10 Credits.
  • Business Law II, 10 Credits.
  • Business Ethics II, 10 Credits.

    Compulsory Modules, Level 7, 120 Credits:
  • Financial accounting IIIA, 15 Credits.
  • Financial accounting IIIB, 15 Credits.
  • Auditing IIIA, 15 Credits.
  • Auditing IIIB, 15 Credits.
  • Management Accounting IIIA, 15 Credits.
  • Management Accounting IIIB, 15 Credits.
  • Taxation IIIA, 15 Credits.
  • Taxation IIIB, 15 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Demonstrate the ability to measure, process, analyse and communicate financial information about an organization to a variety of concerned parties and stakeholders.
    2. Demonstrate the ability to accumulate, develop, and design reports on financial information about the financial position, performance, and cash flows of an entity.
    3. Demonstrate the ability to make appropriate decisions on how to manage a business, not limited to but inclusive of investing and borrowing of funds.
    4. Demonstrate the ability to prepare and develop accounting records and journals for standardised business transactions.
    5. Demonstrate the ability to generate financial statements by implementing the relevant accounting frameworks and principles such as IFRS and GAAP.
    6. Demonstrate the ability to generate certain special purpose reports such as budgeted profits or revenues from the sale of certain products.
    7. Demonstrate the ability to compile necessary financial information that businesses require to evaluate their key performance indicators and benchmarking criteria.
    8. Provide management of an entity with the independent reviews and financial advice required to make informed business decisions.
    9. Display the necessary knowledge and skills, attitudes, and applied competence to enable them to demonstrate administrative proficiency.
    10. Display knowledge of management in general. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Communicate financial information to relevant stakeholders by analysing and measuring the accounting and business processes of an organisation.
  • Evaluate and analyse the financial information to provide stakeholders with the relevant information required for decision-making.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Cumulate and develop reports on financial information about the financial position.
  • Design reports on financial information regarding the financial position, performance, and cash flows of an entity.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Evaluate the decision about the management of a business's funds and financial position by scrutinising the cash inflow and outflow of the entity.
  • Manage and control the borrowing and lending of funds by examining the financial position of an entity.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Develop and prepare accounting journals and records by evaluating the relevant accounting transactions which occur daily in a business.
  • Evaluate and record the standardise business transactions in the relevant journal and ledger accounting by identifying the type, class, and element of the transaction.

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Appropriately implement the accounting principles by making use of IFRS and GAAP when generating and recording financial information and transactions.
  • Generate and produce the accounting ledgers and statements by implementing IFRS and GAAP principles that standardise the reporting of accounting information in a business.

    Associated Assessment Criteria for Exit Level Outcome 6:
  • Generate special purpose reports based on the requirements from management which enable them to make decisions based on the profits or revenues of the possible sale of certain products.
  • Compile and generate the information required for determining and forecasting budgeted information into special purpose reports as requested.

    Associated Assessment Criteria for Exit Level Outcome 7:
  • Monitor and evaluate the key performance indicators of a business by making use of the relevant financial information available.
  • Evaluate and examine the benchmarking criteria by comparing the financial information of a business to the industry norm.

    Associated Assessment Criteria for Exit Level Outcome 8:
  • Provide relevant financial advice to management by evaluating financial information required for making informed business decisions.
  • Conduct and report on the independent reviews of a company's financial information to assist in making financially comprehensive decisions.

    Associated Assessment Criteria for Exit Level Outcome 9:
  • Apply fundamental and specialist knowledge in an organisational context to identify and analyse appropriate policies to achieve administrative efficiency.
  • Select and implement appropriate processes to resolve administrative deficiencies.
  • Identify, analyse, and evaluate complex administrative problems to apply appropriate problem-solving solutions to enhance administrative proficiency.

    Associated Assessment Criteria for Exit Level Outcome 10:
  • Explain the knowledge of key management terms and concepts and demonstrate knowledge of disciplines or practices of management.
  • Evaluate the components of fundamental and specialised effective management knowledge and apply them to the various operational management levels.
  • Recognise the context and systems in general management and apply them to organisational processes in unfamiliar and variable contexts. 
    		•

    INTERNATIONAL COMPARABILITY 
    The South African (SA) qualification is comparable to similar qualifications offered by the following two countries.

    Country: Australia
    Institution: University of New South Wales
    Qualification Title: Graduate Certificate in Education
    Credits: 24 Units of Credit (UOC)
    Duration: 0.7 Year(s) Full Time
    Entry requirements:
    Learners must meet the following selection requirements for entry to the Graduate Certificate of Education.
  • A recognised bachelor's degree and a postgraduate teaching qualification (e.g., Graduate Diploma of Education or Master of Teaching).
    Or
  • A four-year pre-service teacher education qualification, including professional experience, equivalent to the qualifications required for Graduate teacher status in NSW. An applicant who submits evidence of other equivalent academic and professional qualifications may be permitted to enroll in the degree.

    Purpose:
    The Graduate Certificate in Education is designed for qualified teachers and other educational professionals who wish to upgrade their knowledge and skills in a specific area of education at an advanced level. The purpose of the qualification is to meet the diverse needs of educators, with a strong focus on developing teacher skills to support learners in all environments. The qualification is suitable for teachers, trainers in industry and commerce, adult educators, and other professionals, but does not provide a qualification in pre-service education.

    The qualification can be undertaken as a fully online program, although some specialisations such as TESOL and Special Education may contain face-to-face Work Integrated Learning components.

    Potential careers:
  • Early Childhood Teaching.
  • Primary and Secondary Teaching.
  • Vocational and Workplace Teaching.
  • Tertiary Teaching.
    Exit Learning Outcomes:
    On completion of the qualification, graduates will be able to:
  • Communicate effectively to a range of audiences and be capable of independent and collaborative enquiry and team-based leadership.
  • Demonstrate advanced critical thinking and problem-solving skills.
  • Demonstrate an understanding of international perspectives relevant to the educational field.
  • Demonstrate an advanced understanding of the field of education as it relates to your specialist area of study, and the ability to synthesize and apply disciplinary principles and practices to new or complex environments.

    The UNSW qualification aspires to develop globally focused graduates who are rigorous scholars, capable of leadership and professional practice in an international community.
  • Scholars capable of independent and collaborative enquiry, rigorous in their analysis, critique, and reflection, and able to innovate by applying their knowledge and skills to the solution of novel as well as routine problems.
  • Entrepreneurial leaders capable of initiating and embracing innovation and change, as well as engaging and enabling others to contribute to change.
  • Professionals capable of ethical, self-directed practice and independent lifelong learning.
  • Global citizens who are culturally adept and capable of respecting diversity and acting in a socially just and responsible way.

    Qualification structure:
    The qualification offers seven areas of specialisation:
  • Curriculum and Assessment compare with Curriculum Studies and Assessment and Administration in the SA qualification.
  • Educational Psychology.
  • Educational Research.
  • Educational Studies compare with Foundations of Education I and II in the SA qualification.
  • Gifted Education.
  • Special and Inclusive Education.
  • Teaching English to Speakers of Other Languages (TESOL) compares with English First
    Additional Language Teaching in the SA qualification.

    Optional Module:
    Learners can take an additional module to develop academic writing skills. It will not count towards the qualification requirements.
  • Academic Writing for the Humanities.
  • Personalised English Language Enhancement.

    Assessment:
    Assessment of learning during the semester is an essential part of effective learner-centred learning experiences. Assessment needs to be formative to enable learners to constantly improve their learning. An activity should require learners to work on tasks and develop and produce artefacts that evidence their learning. This evidence of learning enables the teacher to monitor learner progress and provide further formative guides to help improve learners' learning achievement. Learners need to record their progress in completing the tasks set, so they too can monitor their learning and the improvements they make. Rubrics can be provided to enable learners to conduct self-evaluation. Assessment can also be conducted by peers.

    Assessment is important to learning because it:
  • Offers feedback on work and identifies where learners are in their learning.
  • Offers opportunities for learners to improve their work.
  • Enables learners to become more effective and motivated learners.
  • Helps learners become more independent and self-directed learners.

    Similarities:
  • The University of New South Wales (UNSW) and the South African (SA) qualifications require learners who completed a recognised bachelor's degree.
  • The purpose of both qualifications is to provide the pre-service teachers who possess specific depth and specialisation of content knowledge, together with pedagogical knowledge required for adequate teaching of the specialised content knowledge.
  • Both qualifications share three similar compulsory modules.
  • Both qualifications include the Work Integrated Learning module.

    Differences:
  • The UNSW qualification takes seven months of full-time study whereas the SA qualification takes one-year full-time study.
  • The UNSW qualification has 24 credits while the SA qualification has 128 credits.
  • The UNSW qualification has seven specialisations whereas the SA qualification has three specialisations.

    Country: United Kingdom
    Institution: Coventry University
    Qualification Title: Postgraduate Certificate in Education (PGCE) with Qualified Teacher Status (QTS)
    NQF Level: Framework for Higher Education Qualifications (FHEQ) Level 7
    Duration: One academic year
    Credits: 60
    Entry Requirements:
    To gain entry to the qualification, all trainees must:
  • Hold an undergraduate degree or equivalent as assessed by National Academic Recognition Centre (NARIC).
  • Teach in a school for the duration of the study.
  • Have a signed Partnership Agreement between the school and the University.
  • Have achieved a minimum GCSE grade of C/level 4, or equivalent, in English and mathematics, (additionally Science for those wishing to teach in primary schools).

    Purpose:
    The Postgraduate Certificate in Education (PGCE) is a standalone formal teacher training qualification resulting in the award of the qualification. Successful completion of the qualification leads to academic credibility and recognition within the teaching profession both in the United Kingdom (UK) and overseas; as well as having 60 credits at level 7.

    The qualification is a recognised and highly desirable qualification in schools across the state-maintained and independent sectors as well as international schools. Successful completion of the qualification will lead to the recommendation for Qualified Teacher Status (QTS), awarded by the Department for Education (DfE). This licences teachers to teach in state-maintained schools in England and is now also expected in most independent schools. To be recommended for QTS, a trainee must have teaching experience in two schools, and all trainees on the PGCE with QTS qualification are required to complete a placement in a contrasting second school. The placement is typically done during the second term of study and must be completed before the third term begins. This is to ensure that trainees have time to reflect and embed what they have learnt before the final assessment of teaching practice is made.

    The qualification is a formal Initial Teacher Training qualification, specifically designed for teachers wishing to train 'on-the-job' in a school. The qualification is offered with Qualified Teacher Status (QTS), which is the United Kingdom's professional accreditation for teaching.

    Exit Level Outcomes:
    On successful completion of the University of Coventry (UC) qualification, learners will be able to:
  • Develop a systematic, reflective, and self-critical approach to analyse and foster skills in teaching that promote their self-efficacy and confidence.
  • Critically evaluate pedagogy to adopt relevant strategies and teaching methods that promote high-quality behaviour and learning within their individual context.
  • Be able to adapt to new environments according to the needs of children.
  • Critically reflect on what impacts pupil learning, and exercise independent judgement, using evidence from their teaching as well as relevant educational research, to inform their own practice and improve their classroom management skills.
  • Analyse their teaching, and research both teaching theory and practice to identify opportunities for
    future development and put improvements into practice.
  • Develop critical self-awareness through mentoring and responding to feedback so that they develop great resilience that will help them to enjoy longevity in a career of teaching.
  • Demonstrate that they understand the relationship between theory and their practice and meet the
    minimum level when assessed against the national standards for teachers.
  • Synthesise and critically evaluate pedagogical theory and literature in support of an argument and
    systematically present evidence of effectiveness in relation to their teaching.

    Qualification structure:
    The qualification consists of four compulsory modules of study comprising the following:
  • Behaviour and Classroom Management, 15 Credits compares with Creating successful classrooms: Pedagogy and as Communities in the SA qualification.
  • Curriculum Delivery and Assessment 15 Credits compares with Curriculum Studies and Assessment and Administration in the SA qualification.
  • Development of Teaching, 15 Credits compares with Foundations of Education I and II in the SA qualification.
  • Practical Teaching Practice, 15 Credits compares with School-Based Work-Integrated Learning (WIL) in the SA qualification.
    Total Credits 60

    Teaching and learning:
    The qualification uses a blended approach, combining distance learning online with practical school-based learning, mentor support and assessment, as well as face-to-face university-led sessions/seminars either as regular webinars throughout your course or a combination of face-to-face sessions and online sessions. These sessions provide vital peer support and a valuable collaborative learning environment for trainees to learn from one another, share experiences and reflect away from school. Trainees will spend most of their time studying and training in a school. The qualification is also available for full-time and part-time study and is offered nationwide in England at the Primary and Secondary levels.

    Summative Assessment:
    Assessment throughout the UC qualification is varied and designed to stimulate learning. It includes lesson observations, case study research, oral presentations, and written assignments. The Practical Teaching Practice module runs throughout the course, and formative assessment regularly informs progress and helps learners to develop their teaching.

    Articulation:
  • Graduates may study for a full master's degree.

    Similarities:
  • The University of Coventry (UC) and the South African (SA) qualifications are offered over one full-time academic year.
  • Both qualifications are registered at NQF Level 7.
  • The UC and SA qualifications share similar entry requirements since both qualifications require candidates to hold an undergraduate degree.
  • Both qualifications are formal Initial Teacher Training qualifications.
  • Successful completion of both qualifications leads to academic credibility and recognition within the teaching profession.
  • The completion of both UC and SA qualifications will result in the recommendation for Qualified Teacher Status (QTS), awarded by the Department for Education (DfE) and the South African Council for Educators for the SA qualification.
  • Both qualifications share similar exit-level outcomes and compulsory modules.
  • Both qualifications are assessed through formative and summative assessments.
  • Both qualifications include the Practical Teaching Practice/WIL.

    Differences:
  • The South African (SA) qualification has a weighting of 120 credits whereas the University of Coventry (UC) carries a weighting of 60 credits.
  • The SA qualification has three specialisations while the UC qualification has four specialisations.
  • The UC qualification articulates vertically into the master's degree while the SA qualification articulates into the Bachelor of Education Honour's degree.

    Conclusion:
    The SA qualification compares well with the above-cited international institutions. However, international institutions offer the qualification as contact/online and full-time/ part-time modes whereas the SA qualification will only be offered as a contact, full-time qualification. In both countries, the qualifications are subjected to stringent accreditation requirements as is the case with all South African teaching qualifications. British qualifications are accredited by the British Accreditation Council whilst Australian qualifications are accredited by the Australian Skills Quality Authority. 
    		•

    ARTICULATION OPTIONS 
    This qualification allows possibilities for horizontal, vertical, and diagonal articulation.

    Horizontal Articulation:
  • Advanced Diploma Accounting, NQF Level 07.
  • Advanced Diploma in Cost and Management Accounting, NQF Level 07.
  • Advanced Diploma in Management Accounting, NQF Level 07.
  • Advanced Diploma in Taxation, NQF Level 07.
  • Bachelor of Commerce in Human Resources Management, NQF Level 07.
  • Bachelor of Commerce in Supply Chain Management, NQF Level 07.
  • Bachelor of Commerce in Financial Management, NQF Level 07.
  • Occupational Certificate: Management Accounting Practitioner, NQF Level 07.

    Vertical Articulation:
  • Bachelor of Accounting Science, NQF Level 08.
  • Bachelor of Accounting Honours, NQF Level 08.
  • Bachelor of Accounting Science Honours, NQF Level 08.
  • Bachelor of Accounting Sciences Honours in Management Accounting, NQF Level 08.
  • Bachelor of Commerce Honours in Accounting, NQF Level 08.
  • Bachelor of Commerce Honours in Cost and Management Accounting, NQF Level 08.
  • Bachelor of Commerce Honours in Accounting Science, NQF Level 08.
  • Bachelor of Commerce Honours in Financial Accounting, NQF Level 08.
  • Bachelor of Commerce Honours in Management Accounting, NQF Level 08.
  • Bachelor of Commerce Honours in Taxation, NQF Level 08.
  • Postgraduate Diploma in Accounting, NQF Level 08.
  • Postgraduate Diploma in Accounting Sciences, NQF Level 08.
  • Postgraduate Diploma in Cost and Management Accounting, NQF Level 08.
  • Postgraduate Diploma Management Accounting, NQF Level 08.
  • Postgraduate Diploma in Finance and Accounting, NQF Level 08.
  • Postgraduate Diploma in Taxation, NQF Level 08.

    Diagonal Articulation:
  • Occupational Certificate: Management Accounting Specialist, NQF Level 06.
  • Occupational Certificate: Management Accountant, NQF Level 08. 
    		•

    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.