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 Accounting Honours

SAQA QUAL ID	QUALIFICATION TITLE
124090	Bachelor of Accounting Honours
ORIGINATOR
Walter Sisulu 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
Registered		EXCO 0931/25	2025-04-17	2028-04-17
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2029-04-17		2032-04-17

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 Accounting Honours is to develop learners with an increased measure of intellectual independence through an advanced level of theoretical and practical engagement with accountancy concepts.

The qualification aims to prepare learners for research-based postgraduate study in Accountancy by including a discrete research component in the curriculum. It further aims to consolidate and deepen the learner's knowledge and expertise relating to advanced contemporary accounting theories and practices and to develop appropriate applied competencies to meet the need of the South African economy for well-qualified and competent accountancy practitioners and businesspeople.

Graduates are prepared to enter the business world as well-rounded and versatile active citizens able to engage in economic activity and positively impact their communities and the world at large.

Upon completion of the qualification, a qualifying learner will be able to:

Demonstrate knowledge of and engagement in the broad field of accountancy.

Interrogate multiple sources of knowledge or specialization areas in the field of accountancy.

Manage complex tasks related to the accountancy qualification, which include working in teams and processing high volumes of information.

Evaluate complex ethical situations while applying ethical theories to ethical dilemmas.

Understand the complexities and uncertainties in the selection of accounting procedures, alternative tools and methods in problem-solving.

Critically scrutinize accounting or finance-related issues, leading to the development of efficient solutions.

Deliver business strategies that account for differing ethical and governance perspectives.

. Explore the influences of globalization on business procedures, hazards, prospects, and obstacles.

. Apply accounting theories and techniques in vital accounting roles to implement solutions.

Rationale:
The typical postgraduate accounting qualification at the Honours level is usually focused on accountancy professional body-aligned qualifications, but this qualification focuses on a blend of accountancy areas with no focus on professional qualification alignment. The qualification provides an opportunity for learners to grapple with a number of areas of accountancy through elective courses in non-traditional areas of accountancy: forensic auditing, risk management, ethics and governance and business analysis.

The qualification is a product of interactions with the accountancy professional bodies, particularly SAICA, which has indicated that there is a need for accountants who are able to research and think more broadly about the business world, in addition to the technical complexities of accountancy. Also, considering that the world becomes more technological with time, making data analysis skills crucial for business success, this program will equip learners with data analysis skills as these are inherent in the research process. It is for this reason that we decided to provide the learners with an opportunity to enrich themselves through research. learners will have two elective courses from a list of seven (7) electives.

The qualification also provides an opportunity to introduce learners to the research world through the mini dissertation, which lays a solid foundation for the enrolment into a master's qualification. As the department's postgraduate offerings expand, this proposed Honours qualification lays a firm foundation in this expansion process.

The learner profile, majority of rural learners have had to enrol for a postgraduate qualification in accounting at other universities outside the Mthatha and surrounding areas as the department currently does not offer postgraduate qualifications in accountancy. This proposed qualification will positively respond to this need, and therefore, learners, the wider society in the rural Transkei and surrounding areas will immediately benefit from the enrolment of this qualification.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Recognition of Prior Learning (RPL):

Recognition of Prior Learning (RPL) may be used to demonstrate competence for admission to this qualification in line with the university's RPL policy, which is aligned to National Policy and Criteria for implementation of RPL. The university's RPL policy makes it the responsibility of the faculty or department to determine the criteria for the operational implementation of an RPL within the guidelines of the department's admission policy.

RPL for access:
The Faculty of Economic and Financial Sciences, in which the Department of Accounting Sciences is located, RPL process is guided by the WSU RPL Policy. Candidates may apply to be assessed through RPL to gain access to this qualification. Recognition will only take place where prior learning corresponds to the required admission requirements into this qualification and in terms of applied competencies relevant to the content and outcomes of the qualification. A formal RPL process will be implemented for the applicants to access this qualification. Access to the qualification is determined by clear entry requirements, as indicated above.

Any applicant who wants to enter this qualification through RPL is expected to provide a portfolio of evidence (PoE) of prior learning. The applicant will draft a written application, complete the necessary forms and submit this application with the PoE to the Department. Applicants will also be advised to seek assistance at the Directorate for Learning and Teaching (DLT) and other learner support units to complete the application. Once complete, the submitted RPL application will go through the necessary internal processes from the Faculty Board, through the relevant senate subcommittees for final senate approval.

Note: Since a specific level of competency is expected in the core subjects that make up the qualification, RPL applicants may, therefore, be required to write an assessment/test as part of the RPL process.

Entry Requirements:
The minimum entry requirement for this qualification is:

Advanced Diploma in Accounting, NQF Level 7
Or

Bachelor of Accounting, NQF Level 7.
Or

Bachelor of Commerce in Accounting, NQF Level 7.

RECOGNISE PREVIOUS LEARNING?

QUALIFICATION RULES

This qualification consists of the following compulsory modules at National Qualifications Framework, Level 8, totalling 130 Credits.

Compulsory Modules, NQF Level 8, totalling 130 Credits.

Advanced Financial Reporting, 30 Credits.

Mini-Dissertation, 30 Credits.

Research Methods, 10 Credits.

Advanced Taxation, 15 Credits.

Advanced Managerial Accounting, 15 Credits.

Advanced Finance Management and Risk, 15 Credits.

Advanced Auditing, Governance and Ethics, 15 Credits.

EXIT LEVEL OUTCOMES

1. Demonstrate knowledge of and engagement in the broad field of accountancy.
2. Interrogate multiple sources of knowledge or specialization areas in the field of accountancy.
3. Manage complex tasks related to the accountancy qualification, which include working in teams and processing high volumes of information.
4. Evaluate complex ethical situations while applying ethical theories to ethical dilemmas.
5. Understand the complexities and uncertainties in the selection of accounting procedures, alternative tools and methods in problem-solving.
6. Critically scrutinize accounting or finance-related issues, leading to the development of efficient solutions.
7. Deliver business strategies that account for differing ethical and governance perspectives.
8. Explore the influences of globalization on business procedures, hazards, prospects, and obstacles.
9. Apply accounting theories and techniques in vital accounting roles to implement solutions
10. Compile top-tier financial statements for both the private and public sectors, adhering to international financial reporting standards.
11. Produce superior management data appropriate for planning, supervision, performance assessment, management decision-making, business valuations, and the formation of accounting policies.
12. Perform audits using auditing methodologies and procedures in line with Generally Accepted Auditing Practice.
13. Examine and provide guidance on pressing and current taxation matters.

ASSOCIATED ASSESSMENT CRITERIA

The following Associated Assessment Criteria are assessed in an integrated manner across all Exit Level Outcomes:

Engage in the broad field of accountancy in real and simulated settings.

Interrogate multiple sources of knowledge or specialized areas in the field of accountancy.

Manage complex tasks related to the qualification in real and simulated contexts, which include the processing of high volumes of information individually and while working in teams.

Evaluate and solve complex ethical situations and dilemmas in business and accounting contexts using ethical theories

Execute supervised, practical research in any operational area within the accounting field.

Analyse accounting or finance-related issues, leading to the development of efficient solutions.

Apply accounting knowledge and implement differing ethical and governance perspectives.

Prepare superior management data appropriate for planning, supervision, performance assessment, management decision-making, business valuations, and the formation of accounting policies.

Defend and perform audits and the related approach using auditing methodologies and procedures in line with Generally Accepted Auditing Practice.

Provide defendable guidance on pressing and current taxation matters.

INTEGRATED ASSESSMENT
The qualification will be assessed in line with the institution's assessment policies, utilising an integrated assessment approach, including formative, summative, and dual-purpose assessments. The assessment strategy ensures that there is sufficient assessment for learning, assessment of learning and assessment as learning.

The assessment strategy is further broken down to have periodic formative assessments that are intended to provide feedback to both learner and lecturer on the learning progress the learners are making and to prepare them for the final summative assessment based on their module outcomes.

This assessment strategy is aligned with the learning and teaching strategy of this intense, theoretical-based qualification intended to equip the learners with advanced technical skills and personal and professional attributes required of a modern qualified accountant. In the assessment, the learners will be required to apply theoretical knowledge to the given scenarios. The emphasis is on the application of knowledge and the integration of disciplines and topics within disciplines as opposed to the dumping of theory. These assessments are appropriate for an NQF level 8 qualification.

Formative assessment:
Formative assessment will be in the form of:

tutorial submissions

class tests

group project

Summative assessment:
Towards the end of the academic year, there will be one big summative assessment for each subject. The assessments are set based on the articulated module learning outcomes.
The formative and summative assessments each carry a 50:50 weighting towards the final year mark.

INTERNATIONAL COMPARABILITY

The Bachelor of Accounting Honours was compared to many international qualifications and was deemed to be comparable. A detailed comparison was performed for the following two qualifications.

Country: New Zealand
Institution name: Auckland University
Qualification title: Bachelor of Commerce (Honours) Accounting
Credits: 120
Duration: One year
Entry requirements:

Bachelor of Commerce degree (or equivalent)

Purpose:
The Bachelor of Commerce (Honours) Accounting is for learners who achieved consistently high grades in a Bachelor of Commerce degree (or equivalent). The qualification will provide learners with an additional 120 points of postgraduate research-based study to develop their analytical skills and critical thinking.

Learners will complete a set of advanced courses in the discipline and a short, supervised dissertation or project that will demonstrate their independent research skills.

Qualification structure:
Modules:

Research Methods in Accounting, comparable to Research Methods

Governance Issues in Accounting

Financial Accounting Research

Contemporary Auditing Research

Research in Management Control

Research in Revenue and Cost Management

Accounting Information and Capital Markets

Fraud Auditing and Forensic Accounting

Sustainability Accounting Research

Similarities:

The Auckland University (AU) and the South African qualifications both comprise 120 credits, with 90 credits of coursework plus a 30-credit dissertation.

Both qualifications vertically articulate to the master's degree level.

The entrance requirement for both qualifications is a relevant bachelor's degree.

Both qualifications offer research methods with a special focus on accounting.

For both qualifications, research methods and dissertation courses are compulsory modules that must be completed in addition to accounting, finance, and information system modules.

Country: Australia
Institution name: Griffith University
Qualification title: Bachelor of Advanced Business (Honours)
Duration: Four years
Credits: 320

Entry requirement:

Learners must successfully complete 240 credit points as specified in years 1, 2 and 3 of these programs.
Purpose:
The Bachelor of Advanced Commerce (Honours) grounds learners in core concepts and then extends beyond the confines of accounting, finance and economics, providing them with a solid foundation in commerce and equipping them with strong analytical skills, enabling them to excel in a diverse range of professional environments.

The Honours year of the Bachelor of Advanced Commerce (Honours) allows learners to delve into advanced concepts, strengthen their grasp on research and analysis in an area or industry of interest and gain advanced knowledge to stand out in the workforce. Learners gain the skills to thrive in the fields of accounting, finance, and economics, covering core concepts like accounting principles, economic theories, business statistics, and management strategies. With a focus on econometrics and modelling, among other offerings, learners will gain an advantage in the evolving landscape of the modern workforce.

Qualification structure:
Module:

Advanced Financial Management, comparable to Advanced Financial Reporting

Principles of Accounting and Analytics

Financial Economics

Honours Dissertation Part 4, comparable to Mini-Dissertation

Research Design

Similarities:

The Griffith University (GU) and the South African (SA) qualifications both offer learners similar modules, such as Advanced Financial Management, comparable to Advanced Financial Reporting and Honours Dissertation, comparable to Mini-Dissertation.

The GU qualification allows learners to delve into advanced concepts, strengthen their grasp on research and analysis in an area or industry of interest and gain advanced knowledge to stand out in the workforce.

Similarly, the SA qualification aims to prepare learners for research-based postgraduate study in Accountancy by including a discrete research component in the curriculum, and it aims to consolidate and deepen the learner's knowledge and expertise relating to advanced contemporary accounting theories and practices.

Both qualifications provide upward mobility and articulate vertically into a master's qualification en route to a PHD or equivalent.

Differences:

A difference that exists between the two qualifications is the availability of electives compared to the fixed curriculum.

ARTICULATION OPTIONS

Horizontal Articulation:

Postgraduate Diploma in Accounting, NQF Level 8.

Postgraduate Diploma in Finance and Accounting, NQF Level 8.

Bachelor of Accounting Honours, NQF Level 8.

Bachelor of Accounting Sciences Honours in Management, NQF Level 8.

Vertical Articulation:

Master of Accountancy in Financial Accounting, NQF Level 9.

Master of Accounting, NQF Level 9.

Master of Management Accounting, NQF Level 9.

Diagonal Articulation
There is no diagonal articulation for this qualification.

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.

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