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:

Bachelor of Computation Honours

SAQA QUAL ID	QUALIFICATION TITLE
20552	Bachelor of Computation Honours
ORIGINATOR
University of the Free State
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	Level N/A: Pre-2009 was L7	Regular-Provider-ELOAC
REGISTRATION STATUS		SAQA DECISION NUMBER	REGISTRATION START DATE	REGISTRATION END DATE
Passed the End Date - Status was "Reregistered"		SAQA 06120/18	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

Apply educational knowledge, skills, principles and methods to practice as a general accountant with specialized knowledge of accounting, management accounting, taxation and auditing.

Responding to the needs of the community

Responding to business and industry needs

In life-long learning and the appreciation of the value of education and society

Qualifiers will demonstrate knowledge, skills and applied competence in the field of study that provide opportunities for continued personal growth, gainful economic activity and rewarding contributions to society.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Learners who register for this qualification can:

Learn from predominantly written material

Communicate what they have learnt comprehensively in the medium of instruction

Learn and take responsibility for their own progress

Recognition of prior learning

The qualification recognizes formal and non-formal prior learning (incorporating experiential learning) at a Higher Education and Training Certificate Level 6 in commerce with specialisation in comptrolling or a functional equivalent

RECOGNISE PREVIOUS LEARNING?

EXIT LEVEL OUTCOMES

The planned combination of learning outcomes are integrated with critical cross-field outcomes for this Qualification:

Practical Competency

The demonstrated ability/skill to achieve the major Skills/Applied Competency of the qualification.

Foundational Competency

The demonstrated understanding, by the Learner, of the embedded knowledge that underpins the end result/outcome.

Reflective Competency

The demonstrated ability/skill to integrate or connect our performances and to reflect on, evaluate and adopt the above competencies.

To successfully complete the qualification the learner will have to demonstrate his/her learning via module specific learning outcomes as well as critical cross-field learning outcomes.

Module specific outcomes will include capabilities relating to module knowledge and the understanding thereof within a management leadership context and capabilities relating to integrated knowledge and skills from a variety of disciplines within the management leadership field.

Critical cross-field outcomes will include those specified in the learning outcomes for approved modules in the certificate and as appropriate to the learner's field of practice.

1. Preparing corporate reports in compliance with General Accepted Accounting Practice.
2. Demonstrating and applying theoretical and practical knowledge of auditing.
3. Demonstrating knowledge of the Income Tax Act, Estate Duty Act and VAT Act in order to calculate tax liability.
4. Demonstrating knowledge of cost methods and corporate financial management and to interpret cost and management information.

The learner will be able to analyse and apply the basic principles relevant to the following:

1. Prepare financial statements in accordance with GAAP and applicable legislation.
2. Prepare group statements by incorporating holding companies, subsidiaries, associates and joint ventures.
3. Interpret General Accepted Auditing Practice.
4. Demonstrate knowledge of corporate law and ethical code of accountants and auditors.
5. Apply knowledge to facilitate the audit process.
6. Calculate personal income tax and estate duty.
7. Calculate corporate income tax and secondary tax.
8. Interpret and calculate Value Added Tax.
9. Interpretation of tax laws and court cases.
10. Apply and interpret different cost methods and management techniques.
11. Calculate cost of capital and to analyse investing and financing decisions.
12. Analyse financial statements and determine business valuations including amalgamations, take-overs and reconstructions.
13. Communicate financial and control information.

ASSOCIATED ASSESSMENT CRITERIA

A learner should provide evidence of learning competency (knowledge, skills and attitude) by means of the following:

1. Financial statements drawn up according to set standards.
2. An audit programme compiled for statutory audits.
3. Management report on improvements on internal control.
4. Calculation of the tax liability in respect of:

Personal tax

Corporate tax

VAT

Estate duty

Donations tax
5. Other taxes, e.g. Stamp duty.
6. Estate Planning.
7. Tax planning.
8. Management Accounts.
9. Cost reports.
10. Cost volume analysis.
11. Budgets.
12. Investment decisions.
13. Finance decisions.
14. Business valuations.
15. Analysis of financial statements.

Integrated assessment

Competence is achieved, through continuous assessment by demonstrating the ability to achieve the outcomes of the Qualification

Written tests and examinations.

Written assignments.

Case studies.

Group discussions.

This will be supported by a module credit system, followed by a final exam on the modules for which credit was not obtained

Assessment documents are moderated to ensure that:

They conform to the scope and context of the competency as stipulated in the qualification

They are constructed in such a way that the Assessor assesses the critical outcomes applied, during the Learners activity performances, towards achieving an outcome.

Assessments are:

To include confirmation of the Embedded Knowledge component to ensure that the Foundational Competency is achieved

To be verified by Internal Verifiers to ensure valid, credible, true and fair results

ARTICULATION OPTIONS

Vertical: It gives access to post-graduate studies at Masters level
Horizontal: It gives access to post-graduate studies

MODERATION OPTIONS

A system of external peer review and evaluation of departments including evaluation of the standards and assessment practices per Department.

Qualifications: The minimum academic and workplace experience requirements at a level above the level of moderation.

Appropriate professional criteria will be drafted in the case of workplace assessment

Mentorship: All junior and new members of staff are mentored by senior members as they work together in teams. All assessment done by external assessors is quality controlled by internal staff.

Any moderation criteria as determined by the ETQA.

CRITERIA FOR THE REGISTRATION OF ASSESSORS

The academic staff of the University of the Free State complies with standards set by Senate and will exercise their assessment within the approved quality assurance system of the University. Assessors will also meet all criteria as stipulated by the relevant ETQA.

Assessors are:

Subject matter specialists

Registered with the awarding body

Accredited by the awarding body after achieving competency against Unit Standards of competence for Assessors

To be administrated, advised and coached by an Internal Verifier

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 the Free State