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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 Commerce Honours: Accounting Sciences |
| SAQA QUAL ID | QUALIFICATION TITLE | |||
| 15371 | Bachelor of Commerce Honours: Accounting Sciences | |||
| ORIGINATOR | ||||
| Stellenbosch University | ||||
| 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 | NQF Level 08 | Regular-Provider-ELOAC |
| REGISTRATION STATUS | SAQA DECISION NUMBER | REGISTRATION START DATE | REGISTRATION END DATE | |
|
Passed the End Date - Status was "Reregistered" |
EXCO 0417/23 | 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 the accounting sciences (including financial accountancy, taxation and management accounting), thus equipping them for a career 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 further post-graduate 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: BComm Additional requirements: In the case of BComm Hons in Advanced Taxation, the degrees BComm, LLB or the BComm Hons in Taxation is required |
| RECOGNISE PREVIOUS LEARNING? |
| N |
| 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 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 private, developmental and public sectors 5. Demonstrated ability to organise and manage oneself and one's personal activities responsibly and effectively 6. Demonstrated ability to collect, analyse, organise and critically evaluate more advanced and technically more complex accounting related information 7. Demonstrated ability to communicate effectively, using visual, mathematical and or language skills in the modes of oral and oral 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 advanced range of accounting related equipment, techniques, procedures and experimental approaches 11. Demonstrated ability to apply this advanced accounting related knowledge and practical skills to address theoretical and practical accounting and to learn appropriate lessons from these experiences. 12. A demonstrated understanding of: a. Some of the latest advances in the theory and practice of accounting b. The advanced empirical bodies of knowledge c. 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 BComm Hons in Taxation: The advanced skills and technical background in taxation to enter into a career as tax consultant in the private and public sector A demonstrated ability to conduct research of limited scope in the field of taxation 14.In the case of the in Advanced Taxation: The advanced skills and technical background in taxation to enter into a career as tax consultant in the private and public sector A demonstrated ability to conduct research of limited scope in the field of taxation 15. In the case of the BComm Hons in Management Accounting: A demonstrated ability to successfully complete the qualifying examination as set by the Charted Institute of Management Accountants The advanced skills and technical background to enter into a career with an institution with the purpose of gaining required practical experience in order to qualify as a chartered management accountant A demonstrated ability to conduct research of limited scope in the field of Management Accounting and Financial Management 16. In the case of the BComm Hons in Financial Accounting: 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 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 private, developmental and public sectors 5. Demonstrated ability to organise and manage oneself and one's personal activities responsibly and effectively 6. Demonstrated ability to collect, analyse, organise and critically evaluate more advanced and technically more complex accounting related information 7. Demonstrated ability to communicate effectively, using visual, mathematical and or language skills in the modes of oral and oral 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 advanced range of accounting related equipment, techniques, procedures and experimental approaches 11. Demonstrated ability to apply this advanced accounting related knowledge and practical skills to address theoretical and practical accounting and to learn appropriate lessons from these experiences. 12. A demonstrated understanding of: a. Some of the latest advances in the theory and practice of accounting b. The advanced empirical bodies of knowledge c. Extensive practical experiences and skills related to the advanced aspects of the relevant subject matter in one or more of the chosen fields specified in section 4 and 10. 13. In the case of the BComm Hons in Taxation: The advanced skills and technical background in taxation to enter into a career as tax consultant in the private and public sector A demonstrated ability to conduct research of limited scope in the field of taxation 14. In the case of the in Advanced Taxation: The advanced skills and technical background in taxation to enter into a career as tax consultant in the private and public sector A demonstrated ability to conduct research of limited scope in the field of taxation 15. In the case of the BComm Hons in Management Accounting: A demonstrated ability to successfully complete the qualifying examination as set by the Charted Institute of Management Accountants The advanced skills and technical background to enter into a career with an institution with the purpose of gaining required practical experience in order to qualify as a chartered management accountant A demonstrated ability to conduct research of limited scope in the field of Management Accounting and Financial Management 16. In the case of the BComm Hons in Financial Accounting: 1. : 1. : |
| 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, workplace assessments, written and oral presentations and 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 ensure 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 point to the related qualification
MCOMM Other articulation possibilities, either generic or specific: Vertical articulation into a master's program in the different sub-disciplines of the accounting sciences is common at the university of Stellenbosch, and students can also proceed to such master's programmes at most universities in South Africa |
| 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.
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
Additional information: Various professional bodies prescribe specific requirements for admission to and registration with that professional body, for example: These requirements are adhered to. |
REREGISTRATION HISTORY |
| As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006; 2009; 2012; 2015. |
| 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. | Stellenbosch University |
| 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. |