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:

Higher Diploma: Accounting

SAQA QUAL ID	QUALIFICATION TITLE
19450	Higher Diploma: Accounting
ORIGINATOR
University of the Western Cape
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 Higher Diploma	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"		SAQA 0695/12	2012-07-01	2014-12-31
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2015-12-31		2018-12-31

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 is replaced by:

Qual ID	Qualification Title	Pre-2009 NQF Level	NQF Level	Min Credits	Replacement Status
96614	Postgraduate Diploma in Accounting	Not Applicable	NQF Level 08	120	Complete

PURPOSE AND RATIONALE OF THE QUALIFICATION

The Higher Diploma in Accounting is a post-graduate degree which will:

Provide learners on completion to academically attain the requirements for writing Part 1 of the Final Qualifying Examination of the Public Accounts and Auditors Board (PAAB).

Enable learners to develop graduate level knowledge, discipline specific skills and applied competence in Commerce and Industry that provide opportunities for continued personal intellectual growth, gainful employment and making a rewarding contribution to society.

Empower graduates to solve accounting problems in a general and focused way, to effectively manage and allocate resources, to communicate effectively and to contribute to socio-economic transformation in a responsible and ethical manner.

Provide South Africa with significant numbers of accounting graduates, particularly from disadvantaged communities, in order to ensure that the leadership base of innovative and knowledge-based economic and scholarly activity is strengthened and diversified.

To provide learners on successful completion to academically attain the requirements of SAICA/PAAB TIER 3 (Accounting officer, Internal Auditor), as well as providing an entry point into SAICA/PAAB TIER 2 (General Accountant).

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Assumptions of learning already in place is a 50% average in B.Com (Accounting).

RECOGNISE PREVIOUS LEARNING?

EXIT LEVEL OUTCOMES

Graduates will be able to:

1. Demonstrate the ability to identify, analyse and solve commercial problems in a systematic, critical and creative way.

2. Acquire a specialised understanding of how to mange resources and processes in a business context.

3. Communicate effectively, in oral and written modes, and to articulate and promote own ideas and interests.

4. Understand and contribute to the socio-economic challenges of developing South Africa in an ethical and responsible manner.

5. Meet the academic requirements set by SAICA and the PAAB.

ASSOCIATED ASSESSMENT CRITERIA

1. Commercial problems are solved in a systematic and creative way through Accounting problem identification and analysis

2. Resources and processes in a business context is managed, demonstrating sound understanding

3. Own ideas and interests are articulated and promoted via effective oral and written communications

4. The contribution to socio-economic challenges by sound Accounting competencies are demonstrated by producing sound sample projects

5. Register with SAICA and the PAAB by meeting all requirements for registration.

Integrated assessment:

The Faculty has adopted a Continuous Assessment System. Assessment consists of a number of assessment events administered throughout the year and a variety of assessment instruments are used (for example: tests, essays and practical reports, project reports).

ARTICULATION OPTIONS

Vertical articulation - on completion, students may:

Exit with a Certificate in Theory of Accounting (CTA), a professional qualification;
Or

Progress to an honours and masters qualifications at any other higher educational institution. The quality of performance at level 7 may determine access to the higher level.

Horizontal articulation - Transfer of credits between institutions will depend on the respective learning programmes and unique articulation of different institutions.

MODERATION OPTIONS

The recommended moderating body for this qualification is the Higher Education Quality Committee of the Council for Higher Education and the SAICA.

CRITERIA FOR THE REGISTRATION OF ASSESSORS

The staff in the Faculty of Economic and Management Sciences will act as assessors within the quality management system of UWC, as well as the South African Institute of Chartered Accountants (SAICA). This quality management system includes external assessors from other universities. Every five years SAICA and PAAB moderate the internal and external assessments.

REREGISTRATION HISTORY

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

NOTES

N/A

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.

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 the Western Cape