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 Honours in Financial Accounting 
SAQA QUAL ID QUALIFICATION TITLE
19959  Bachelor of Commerce Honours in Financial Accounting 
ORIGINATOR
University of Cape Town 
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
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2031-06-30  

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 
The qualification is interwoven with the Postgraduate Diploma in Accounting. It is designed to expose learners to broad theoretical perspectives on accounting as an academic discipline, to seminal writings in the research literature and from this base to understand the realities of financial reporting in a wider context. It will assist learners in developing critical and analytical skills and in dealing with complex issues logically and lucidly. The qualification will prepare learners for further study, locally or abroad at Masters or Doctoral level in accounting. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Prior Learning:
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:
  • Senior Certificate, NQF Level 4 granting access to Bachelor's studies. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    EXIT LEVEL OUTCOMES 
    1. Articulate an understanding of an area of specialisation at a high level of abstraction.
    2. Independently apply discipline-based knowledge and practices to an understanding of conceptual and practical problem.
    3. Design and conduct research utilising the methods of the discipline.
    4. Apply the theory and research methods of the discipline to the development of research questions.
    5. Produce theoretical and research communications that draw on a range of information bases.
    6. Acquired a broad, specialist knowledge of their discipline following internationally accepted norms for an Honours degree.
    7. Demonstrated a capacity for studying aspects of the discipline in depth which indicate the ability to undertake further postgraduate study in the discipline.
    8. Mastered relevant techniques of analysis, research and problem-solving in the discipline, which will be of special practical usefulness in future professional employment.
    9. Reflected on and absorbed appropriate moral values - especially the virtues of intellectual honesty and intellectual humility - relating to the acquisition, dissemination and application of knowledge with special reference to the world of commerce. 

    ASSOCIATED ASSESSMENT CRITERIA 
    The following associated assessment criteria apply across all Exit Level Outcomes:
  • Demonstrate knowledge of the most important recent findings and discoveries in the discipline they are studying.
  • Demonstrate an understanding of the principal academic issues and controversies being debated by academics in their field of study.
  • Demonstrate appropriate levels of technical competence in the application of quantitative and computer assisted problem solving.
  • Have the ability to read and discuss some of the important articles that appear in the relevant academic journals.
  • Be able to conduct a literature search and construct a catalogue raisonne of the principal academic works relating to a particular subject matter.
  • Be able to apply their specialist knowledge to real life commercial situations in South Africa and globally.
  • Be able to participate in discussions of normative issues relevant to the conduct of research and the conduct of business.

    Integrated Assessment:

    The learner's achievement of critical cross-field outcomes is assessed formatively during the course through a range of activities, and summative in the capstone activity outlined.

    The learner's achievement of general qualification outcomes is assessed through a range of formative and summative assessments throughout the course and particularly in the capstone activity outlined.

    The integration of skills in Accounting Honours is achieved through two written papers and a research report.

    The written papers are examined on an open book basis, generally entailing seven to eight hours writing time. Learners are expected to be able to integrate theoretical understanding with an appreciation of practical technicalities. Inter alia, they will be expected to assimilate information relating to a particular issue and prepare a reasoned response which may include a high level of technical proficiency and manipulation of figures. A thorough understanding of the relevant conceptual issues is necessary in producing a defensible solution to the problems presented.

    The research report entails a piece of supervised research at the level of a relevant refereed journal and in a form suitable for submission. A clearly defined problem is identified by the learner, leading to a proposal reviewing the literature and outlining the methodology and objectives. Upon completion and writing up of the project, assessment is based on the depth and thoroughness of the research, including adequate justification of the research problem and appropriate "embedding" in the relevant literature. Learners are expected to demonstrate a systematic and independent approach to the research problem and to present a careful, in-depth analysis leading to supportable conclusions. Assessment includes consideration of style, which should be clear and concise. 
    		•

    INTERNATIONAL COMPARABILITY 
    This qualification is comparable to similar qualifications from around the world about outcomes and assessment criteria, the level of depth and complexity involved in the study process, a range of competence in the learning content and with due regard to notional learning time. 

    ARTICULATION OPTIONS 
    This qualification offers both possibilities of horizontal and vertical articulation.

    Horizontal Articulation:
  • Bachelor of Commerce in Accounting, NQF Level 8.

    Vertical Articulation:
  • Master of Commerce in Financial Accounting, NQF Level 9. 
    		•

    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. 

    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. University of Cape Town 


    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.