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:

Master of Commerce: Accountancy

SAQA QUAL ID	QUALIFICATION TITLE
14747	Master of Commerce: Accountancy
ORIGINATOR
University of Natal
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY			NQF SUB-FRAMEWORK
CHE - Council on Higher Education			HEQSF - Higher Education Qualifications Sub-framework
QUALIFICATION TYPE	FIELD		SUBFIELD
Master's 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 8 and above	NQF Level 09	Regular-Provider-ELOAC
REGISTRATION STATUS		SAQA DECISION NUMBER	REGISTRATION START DATE	REGISTRATION END DATE
Passed the End Date - Status was "Reregistered"		SAQA 2663/05	2006-07-01	2009-06-30
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2010-06-30		2013-06-30

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 is replaced by:

Qual ID	Qualification Title	Pre-2009 NQF Level	NQF Level	Min Credits	Replacement Status
81292	Master of Commerce: Accountancy	Level 8 and above	NQF Level 09	120	Complete

PURPOSE AND RATIONALE OF THE QUALIFICATION

A career in Accountancy by the study of foundational and core courses relevant to Accountancy. Entry to part one of the professional qualifying examinations of the South African Institute of Chartered Accountants. Research in the discipline of Accountancy.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Matriculation exemption (or equivalent) with the requisite number of matric credit points, and a pass in the higher grade or 60 percent in Standard grade Mathematics, or equivalent examination, or the award of the Certificate in Business Management of the School of Business. Learners who do not meet the mathematics requirements can be registered for a special extended curriculum 8-semester degree programme.

M Acc - Honours in Accountancy, Postgraduate Diploma in Accountancy, or CA (SA) subject to selection by the Head of School.

RECOGNISE PREVIOUS LEARNING?

EXIT LEVEL OUTCOMES

Understand management theory and strategy.

Understand a general foundation in the core disciplines of mathematics and statistics, management, accounting, economics, commerce and law and business information systems.

Business Information Systems.

Understand two fields relevant to commerce.

Undertake research in business.

(The Honours, Masters and PhD degrees are specifically oriented towards developing research ability in learners.)

ASSOCIATED ASSESSMENT CRITERIA

Demonstrate a thorough knowledge of the general field of inquiry

Demonstrate a detailed knowledge of specific areas of inquiry in the programme

Understand the interrelationships amongst various areas of the field of knowledge

Analyse components/issues/factors/structures etc.

Grasp the theoretical and philosophical underpinnings of the area of study

Demonstrate a thorough knowledge of current critical debates

Summarize, compare and evaluate a substantial body of knowledge

Construct a sustained argument, formulate questions and work towards solutions

Command the conceptual discourse of the field of study

Solve problems, both theoretical and applied

Demonstrate an appropriate understanding of the discipline

Contextualise this study within the social environment and the historical understanding

Develop a clear understanding of the historical and contemporary state and possible future of the disciplinary areas in which he/she is working

Command academic English at an appropriate level

Demonstrate familiarity with information technology at an appropriate level

Understand diversity

Manage individual study

Work efficiently with groups

Present findings at an appropriate level, both orally and in writing

Integrate information, conduct research, and contextualise aspects of language, literature and/or culture and understand what is need

Integrated assessment:

The University of Natal is currently reforming its assessment strategies to include the assessment of applied competence for each qualification. In the meantime, a combination of continuous assessment and traditional written examinations serve to assess the integration of all/most of the learning outcomes for each module in a qualification.

The Accounting 300 project and presentation provides an integrated assessment procedure for the BCom (Accountancy). The cross linkages in all disciplines are emphasized in the four core areas of the Dip Acc. At Honours, Masters and PhD the dissertation provides the integrated assessment.

ARTICULATION OPTIONS

Advanced Postgraduate articulates with the Masters Degree

1. Horizontal with the University: with approval of the programme directors, coursework modules from other approved disciplines may be incorporated into this qualification and modules from this discipline may be incorporated into other approved qualifications.
2. Outside the University: subject to University recognition of qualifications and/or credits obtained at other institutions.

MODERATION OPTIONS

The ETQA system for HE is not yet fully developed. Until such time as it is, procedures described under Assessor Criteria will suffice.

CRITERIA FOR THE REGISTRATION OF ASSESSORS

Until the HEQC establishes a registration system for assessors in the HET Band, the University of Natal assumes that, on the basis of its rigorous selection criteria for the appointment of academic staff (who also have opportunities for staff development in assessment), staffs are competent to assess students on the modules they teach. This assessment is quality assured via a university system of internal moderation and external examination. External examiners are appointed for their teaching and disciplinary expertise and subject to the approval of Faculty Boards. The University of Natal ruling is that 66 % of all assessments at exit level, i.e. leading to a qualification, are externally examined.

REREGISTRATION HISTORY

As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006.

LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION:

When qualifications are replaced, some of their learning programmes are moved to being recorded against the replacement qualifications. If a learning programme appears to be missing from here, please check the replacement.

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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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