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 Commerce in Accounting 
SAQA QUAL ID QUALIFICATION TITLE
17394  Bachelor of Commerce in Accounting 
ORIGINATOR
University of Fort Hare 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  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  Level 6  NQF Level 07  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2033-06-30  

Registered-data under construction

The qualification content is currently being updated for the qualifications with the status “Registered-data under construction” or showing “DETAILS UNDER CONSTRUCTION” to ensure compliance with SAQA’S Policy and Criteria for the registration of qualifications and part-qualifications on the National Qualifications Framework (NQF) (As amended, 2022). These qualifications are re-registered until 30 June 2027 and can legitimately be offered by the institutions to which they are registered.

 

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.  

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The main purpose of the qualification is to:
  • Provide the qualifiers a well-rounded knowledge, specific skills and applied competencies in the environment and operations of economic entities that provide opportunities for continued personal intellectual growth, successful economic activity and rewarding contribution to society.
  • Significantly contribute towards the increase and enhancement of South Africa's available managerial and business know-how. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    The institution conducts RPL in terms of the policy and guidelines of the institution to recognise other forms of formal, informal and non-formal learning and experience. In cases where learners do not comply with the formal admission requirements, the institution applies its RPL policy.

    Entry requirements:
    The minimum entry requirement for this qualification is:
  • Senior Certificate, NQF Level 4 with endorsement.
    Or
  • National Senior Certificate, NQF Level 4 granting access to Bachelor's studies. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    EXIT LEVEL OUTCOMES 
    Learners will be competent in a variety of fields that include by not limited to the following:
    1. Fill an entry level financial, operations, or general management position of an enterprise and deal with the complexities and challenges of running an enterprise in a dynamic and diverse market economy with a large subsistence component.
    2. The analysis recording, classifying, summarising, and reporting of business transactions and events in a format understandable and useful to all stakeholders of a given enterprise to make informed economic decisions.
    3. Optimum use and evaluation of information technology and system.
    4. Communication skills necessary for effective and efficient business communication.
    5. Assisting the execution of the functions of decision making, planning, directing operations, and controlling throughout the enterprise as well as in specific segments of it.
    6. Evaluation of the environmental, operational, and financial circumstances of an enterprise and identify potential threats and opportunities.
    7. Evaluation of alternative forms of financing in both capital and routine short-term projects.
    8. Applying reasonable judgement in balancing the demands of socially responsible business ethics with those of profitability and shareholders wealth maximisation.
    9. Research of information relevant, reliable, and the expected benefits of which exceed its costs for the solution of a given enterprise problem.
    10. Deal effectively with uncertainties and ambiguities. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Competency in solving a variety of practical as well as theoretical enterprise problems in a variety of decision situations by applying acquired theoretical knowledge and good business judgement.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Competency in analysis, recording, classifying, summarising, and reporting business transactions and events in accordance to Generally Accepted Accounting Practices and good judgement in terms of fair reporting.
  • Competency in analysis and interpretation of financial statement and other business reports.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Effective use and evaluation of information technology (hardware, software) and systems.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • An ability to communicate effectively within an economic entity and between different economic entities.

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Competency in analysis and interpretation of financial statements and other business reports.
  • The ability to significantly assist the execution of the functions of decision making, planning, directing operations, and controlling throughout the enterprise.

    Associated Assessment Criteria for Exit Level Outcome 6:
  • Competency in evaluating the environmental, operational, and financial circumstances of an enterprise and identify potential threats and opportunities.

    Associated Assessment Criteria for Exit Level Outcome 7:
  • Proficiency in the methods of evaluating alternative forms financing in both short-term and capital projects.

    Associated Assessment Criteria for Exit Level Outcome 8:
  • Good judgement in making trade off among equally important objectives that may conflict form time to time.
  • The ability of dealing with uncertainties and ambiguities.

    Associated Assessment Criteria for Exit Level Outcome 9:
  • The ability to determine what information is relevant for a given problem, where and /or how to find/generate such information, and whether its benefits outweigh its costs.

    Associated Assessment Criteria for Exit Level Outcome 10:
  • Show the ability of dealing with uncertainties and ambiguities.

    Integrated Assessment:
  • The acquired competence and skills will be evaluated at the hand of formative assessment methods like assignments, case studies, group discussions, and tests.
  • Diagnostic assessment will be applied to pin-point general misinterpretations and mistakes through the application of feed-back on tests, suggested solutions to applied problems and case studies, as well as personal guidance.
  • Summative assessment, such as examinations, will be done reflecting on the overall achievement of learners and personal consultations.
  • Evaluative assessment of learner achievements will be conducted on a continuous basis as part of promoting improvement and for the purpose of curriculum development. 
    		•

    INTERNATIONAL COMPARABILITY 
    This qualification compares with the international qualifications in terms of the range of competencies in the learning content offered. 

    ARTICULATION OPTIONS 
    This qualification allows for both horizontal and vertical articulation.

    Horizontal Articulation:
  • Bachelor of Accounting, Level 7.

    Vertical articulation:
  • Postgraduate Diploma in Accounting, Level 8.
  • Bachelor of Accounting Honours, Level 8.
  • Bachelor of Commerce Honours in Accounting, Level 8. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006; 2009; 2012; 2015. 

    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 Fort Hare 


    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.