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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Bachelor of Accounting Science Honours 
SAQA QUAL ID QUALIFICATION TITLE
49751  Bachelor of Accounting Science Honours 
ORIGINATOR
University of Witwatersrand 
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 
Purpose:
To provide learners with an Honours qualification which is geared towards the accounting professional, and in particular to allow learners entry to the accounting profession's qualifying examination. The qualification will also allow learners to proceed to further academic study at the Masters Level.

Rationale: 

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:
  • Bachelor of Commerce, NQF Level 7.
    Or
  • Advanced Postgraduate Diploma: Commerce, NQF Level 7. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    Total credits as per NQF Level 7 and per content type:
  • Fundamental: 0 Credits.
  • Core: 150 Credits.
  • Elective: 0 Credits.
  • Total: 150 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. The qualifying learner has an in-depth knowledge of a major discipline in more than one area.
    2. The qualifying learner is able to convert business records using formal and accepted accounting practices into management information.
    3. The qualifying learner is able to operate in both turbulent and stable economic environments and to respond effectively to uncertainties.
    4. The qualifying learner has the ability to access, process and communicate information appropriately and effectively.
    5. The qualifying learner is able to work effectively as an individual, in multicultural teams and in multidisciplinary environments.
    6. The qualifying learner is competent to engage in life-long learning through the exercise of fundamental learning skills and understands the requirement to maintain continued competence and to keep abreast the changing business, financial and policy environment which brings ever new methods, techniques, and competitive challenges.
    7. The qualifying learner is ethical and aware of the code of conduct adopted by the institution and of the necessity to carry this code into the world of work.
    8. The qualifying learner, with a specialisation in Financial Accounting and other related subjects (such as Tax, Auditing and Management Accounting and Finance) is equipped to meet the requirements for entry to the professional qualifying examination of the SA Institute of Chartered Accountants. The qualifying learner is also equipped to proceed to further academic study at the Masters level. 

    ASSOCIATED ASSESSMENT CRITERIA 
    The qualifying learner demonstrates specialist knowledge of a major discipline in more than one area.

    1. The qualifying learner is able to produce auditable statements to South African standards.
    2. Understand the nature and functioning of diverse forms of enterprise and economic systems and is able to perform tasks necessary to the effective functioning of enterprises in varying circumstances.
    3. Formulate and propose potential solutions to various economic, organisational, business and social problems.
    4. Use multi-disciplinary approaches to conceptual thinking and problem solving.
    5. Access information using a spectrum of technologies, ranging from hand-written to auto-generated business records and electronic data bases.
    6. Process and communicate information using technologies ranging from written reports to visual presentations.
    7 Access, use and organise information knowledge in an ever-changing context.
    8. Understands and uses skills to manage him/herself and exercises self-discipline.
    9. Can plan and initiate the successful completion of management supporting, management and administrative tasks individually or in collaboration.
    10. Formulate and solve.
    11. And propose potential solutions to convergent and divergent economic, organisational, business and social problems.
    12. The qualifying learner has shown in her/his behaviour/value system and in the conduct of her/his studies, that the importance of ethical and professional behaviour is understood and applied.
    13. By qualifying with the proposed new BAccSci with Honours with accounting specialisations, the learner is eligible to sit a further specialist examination and apply for registration with the South African Institute of Chartered Accountants to become a Chartered Accountant.

    Integrated Assessment:
    The qualifying learner has demonstrated that he or she has achieved the exit level outcomes by passing all four final (Level 7) examinations in the same academic year. Further, during the course of study, and particularly at the stage of final assessment, assessment practices include criteria pertaining to all the outcomes to ensure an appropriate qualification of integration of the outcomes and of the various disciplines involved. The research project is also a form of integrated assessment. 

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

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

    Horizontal Articulation:
  • Cognate Bachelor of Commerce Honours, Level 8.

    Vertical Articulation:
  • Master of Accounting Science, 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 Witwatersrand 


    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.