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 Commerce Honours: Accounting

SAQA QUAL ID	QUALIFICATION TITLE
3093	Bachelor of Commerce Honours: Accounting
ORIGINATOR
Rand Afrikaans 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	160	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 2663/05	2006-07-01	2009-06-30
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2010-06-30		2013-06-30

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
111613	Bachelor of Accounting Honours	Not Applicable	NQF Level 08	120	Complete

PURPOSE AND RATIONALE OF THE QUALIFICATION

The primary purpose of this qualification is to provide qualifying learners with intellectual competence and practical skills in the acquisition, analysis, interpretation and application of accounting, auditing, financial management and taxation principles in in accounting and business contexts on a post graduate level as well as being prepared for a career in the accounting profession or for further learning in this field.

The learners should be able to reflect on their managerial decisions and applications based on their professional values and foundational knowledge and understanding of accounting, auditing, financial management and taxation principles so as to access the effect thereof in the holistic context of the accounting profession.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Learners accessing this qualification should demonstrate their ability to read, analyse and reflect on study material and relevant literature on a graduate level (NQF 6). Learners should be able to communicate using academic Afrikaans/English in written and oral form. Learners must have acquired applied competence in accounting and business context and be able to take managerial decisions in the context of the accounting profession.

A learner should be in possession of B Com (Accounting) or any related qualification with a programme specific minimum level of competency for the NQF level 6 modules. Learner access will be provided to learners in possession of a Baccalaureus degree which includes all compulsory courses, as required in terms of the stipulations laid down by the South African Institute of Chartered Accounts and accredited by the Public Accountants' and Auditors' Board.

RECOGNITION OF PRIOR LEARNING

Recognition of prior learning in the case of learners not complying with the formal entry requirements will be conducted in accordance with the policy and guidelines of the University concerning the recognition of other forms of formal, informal and non-formal learning and experience. Recognition takes place only where prior learning corresponds to the required NQF-level, and in terms of applied competencies relevant to the content and outcomes of the qualification. Through recognition of prior learning learners may gain access, or advanced placement, or recognition of status, on condition that they continue their studies at this University.

RECOGNISE PREVIOUS LEARNING?

EXIT LEVEL OUTCOMES

1. Demonstrate their ability at applying the theoretical principles of the problem identification and solving in the field of accounting profession at a post graduate level (NQF 7) correctly and reflect on the application made. (Problem solving skills)

2. Explore different effective learning strategies to acquire the different multidisciplinary capabilities of a professional accountant. (Explore learning strategies)

3. Plan and conduct research in the accounting profession, including the gathering, analysing, synthesising and interpretation of information on issues pertaining to the accounting profession correctly by utilising the relevant theoretical research principles and reflect on the research undertaken at a post graduate level. (Research skills)

4. Communicate effectively orally or in writing with the different role players in the professional accounting field by applying the theoretical principles of communication and reflect on the application made. (Communication skills)

5. Utilise appropriate technology (example computer, e-mail, fax) effectively in the accounting environment. (Technological and environmental literacy)

6. Acquire acceptable employment seeking skills that will give them the edge to enter the different levels of the accounting profession by utilising the theoretical principles and reflecting on the application thereof. (Employments seeking skills)

7. Gain insight into the inter-relatedness of the law and economic and business science help them to develop a theoretical and practical macro vision of the management and organisation of the accounting profession internationally, nationally, regionally and locally. (Development of micro vision)

8. Effectively and responsibly organise and co-ordinate resources and opportunities in the accounting profession by applying the relevant theoretical aspects and reflect on the application made (including entrepreneurship, where relevant) as well as accept the responsibility for their own activities in the accounting profession. (Entrepreneurship/responsibility skills)

9. Practice acceptable social sensitivity in the relationship with others and work effectively in a multidisciplinary team or organisation by implementing the relevant theory and reflect on the implementation made. (Team ship)

10. Demonstrate responsible citizenship through their approach to the holistic application of professional values in the accounting profession. (Promoting citizenship)

11. Practice social, cultural and aesthetic sensitivity towards the people of different professional accounting communities and the role players in the professional accounting industry by applying the appropriate theoretical principles and reflecting on the application made. (Cultural and aesthetic sensitivity)

ASSOCIATED ASSESSMENT CRITERIA

1. Do the learners demonstrate their ability to identify and solve problems in the professional accounting field correctly at a post graduate level by applying the relevant theoretical principles and reflect on the application made? (Problem solving skills)

2. Are the learners able to explore different learning strategies to acquire the multidisciplinary capabilities of a professional accountant? (Explore learning strategies)

3. Are the learners able to plan and conduct research in the professional accounting field including the gathering, analysing, synthesising and interpretation of information on accounting and related issues correctly by utilising the relevant theoretical research principles and reflect on the research undertaken? (Research skills)

4. Can the learners communicate effectively orally or in writing with the different role players in the professional accounting field by applying the principles of communication and reflect on the application made? (Communication skills)

5. Can the learner utilise appropriate technology (example computer, e-mail, fax) effectively in the professional accounting environment? (Technological and environmental literacy)

6. Do the learners demonstrate acceptable employment seeking skills that will give them the edge to enter the different levels of the accounting profession by applying the theoretical principles of employment skills and reflecting on the application thereof? (Employments seeking skills)

7. Have the learners insight into the inter-relatedness of the law and economic and business science help them to develop theoretical and practical macro vision of the accounting profession internationally, nationally, regionally and locally? (Development of macro vision)

8. Are the learners able to effectively and responsibly organise and co-ordinate resources and opportunities in the professional accounting field by applying the relevant theoretical principles and reflect on the application made (including entrepreneurship, where relevant) as well as accept the responsibility for their own activities as accounting practitioners? (Entrepreneurship/responsibility skills)

9. Can the learners practice acceptable social sensitivity in the relationship with others and work effectively in a multidisciplinary team or organisation by implementing the relevant theory and reflect on the implementation made? (Team ship)

10. Are the learners able to demonstrate responsible citizenship through their holistic approach to the application of professional values in the accounting field? (Promoting citizenship)

11. Are the learners able to practice social, cultural and aesthetic sensitivity towards the people of different professional accounting communities and the role players in the professional accounting industry by applying the appropriate theoretical principles and reflecting on the application made? (Cultural and aesthetic sensitivity)

Formative assessment practices that will be implemented:

Formative assessment is aimed at development of a life-long learning culture based on continuous self-study and compromises the following: In every year course (consisting of two modules) learners write four formal tests; written assignments on set topics are completed by learners in most year courses; self assessment requires of the student to work through simulated questions and suggested solutions thereto, independently.

Summative assessment practices that will be implemented:

Integrated assessment, focusing on the achievement of the exit-level outcomes, will be done by means of a five hour written examination at the end of each year course on the study material covered in all the modules of the year course.
The learner acquires a progressively deeper and broader understanding of the accounting and of auditing, financial management, taxation and business sciences. In all semester courses, prior knowledge acquired in preceding years of study is a prerequisite for understanding the study material of modules making up year courses in subsequent years of study. Learners are assessed on their ability to apply to and integrate with, such previously acquired knowledge to the subject-matter of the later course.

ARTICULATION OPTIONS

1. Access to qualifications on the same level:
Learners who wish to gain access to certificates, diplomas or degrees on NQF level 5 or 6 may be allowed, subject to approval by the Dean and panel of participating departments.

2. Access to qualifications on the same level:
Learners who have registered for some or another qualification at another higher education institution, or a related qualification at RAU, can not enter in mid-stream or exit in mid-stream as all modules in the qualification are core modules and to obtain the B.Com (Accounting) Honours qualification on NQF level 7 all related modules must be passed in the same year at same examination sitting.

3. Access to qualifications on a higher level:
Having obtained this qualification the following possibilities for study in higher education programmes exists: a Masters degree in Accounting; Financial Management; Computer Auditing; SA and International Taxation and related learning areas at any higher education institution on NQF level 8; a Masters degree in Business Administration (MBA) or equivalent thereof at any higher education institution on NQF level 8; the Financial Management Specialist Course or a related learning area as offered at any higher education institution and accredited by SAICA; and a post-graduate higher diploma at any education institution.

MODERATION OPTIONS

Examiners external to the University and with specialist academic knowledge in the relevant modules serve as external examiners for all year courses of the qualification. The external examiner must assess the quality of the final examination paper and mark plan with regard to: level of expertise required, time constraints and whether the outcomes as set for the modules are assessed fairly. The external examiner must submit a report regarding the summative assessment to the chairperson of the department of Accounting clearly indicating whether the examination paper and mark plan is accepted unamended or after improvements have been made.

Examiners external to the University and with specialist academic knowledge in the relevant modules serve as external examiners for all year courses of the qualification. At least one external and one internal examiner per year course will be appointed.

CRITERIA FOR THE REGISTRATION OF ASSESSORS

All internal and external assessors (moderators and examiners) will be required to have specialised academic knowledge in the relevant branches of the accounting profession; have experience of the assessment of learners at this level; be nominated by the Faculty of Economic and Business Science in consultation with the Department of Accounting for this purpose and registered with appropriate ETQA, requiring them to comply with the other criteria imposed by the relevant SGB; be registered as a professional accountant (CA(SA)) with the accreditation body of the department of Accounting.(i.e. SAICA) of the department of Accounting.

REREGISTRATION HISTORY

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

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.

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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.

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