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 in Accounting Sciences 
SAQA QUAL ID QUALIFICATION TITLE
7033  Bachelor of Commerce in Accounting Sciences 
ORIGINATOR
University of Pretoria 
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 First 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  360  Level 6  NQF Level 07  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Passed the End Date -
Status was "Reregistered" 		 SAQA 1141/23  2021-07-01  2024-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2025-06-30   2030-06-30  

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 does not replace any other qualification and is not replaced by any other qualification. 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
The purpose of the qualification is to provide learners with graduate-level knowledge, skills and applied competence in the field of Financial Accounting, Auditing, Taxation, Management Accounting and Computer Information Systems that provide opportunities for continued intellectual and professional growth, gainful economic activity and rewarding contributions to society.

A further purpose of the qualification is to provide South Africa with significant numbers of General Accountants for the public and private sector.

The third purpose of the qualification is to provide the undergraduate specialisation to commence with the B Com (Hons) Acc and CTA in terms of the requirements of the Public Accountants' and Auditors' Board and the South African Institute of Chartered Accountants. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Entry Requirements:
The minimum entry requirement for this qualification is:
  • National Senior Certificate, NQF Level 4, granting access to Bachelor's studies.
    Or
  • Senior Certificate, NQF Level 4, with endorsement. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    EXIT LEVEL OUTCOMES 
    A B Com (Accounting Sciences) learner is able to compile financial statements in terms of GAAP and the Companies Act, evaluate financial statements, solve convergent and divergent Financial Accounting, Auditing, Management Accounting and Taxation problems in a manual and computer environment and perform audits in accordance with the General Accepted Auditing Standards and will be able to communicate results effectively. The learner will be able to perform the mentioned activities in an objective and independent manner. 

    ASSOCIATED ASSESSMENT CRITERIA 
  • Code of Professional Conduct of the South African Institute of Chartered Accountants.
  • Statements of Generally Accepted Accounting Practice.
  • South African Reporting Standards.
  • Auditing and Accounting Guides.
  • South African Auditing Standards.
  • Income Tax requirements.
  • Best practices in public and private Sector.

    These documents are available on request.

    Integrated Assessment:
    Simulations.
    Written examinations. 
    		•

    ARTICULATION OPTIONS 
    This qualification allows possibilities for both vertical and horizontal articulation.

    Horizontal Articulation:
  • Bachelor of Commerce in Financial Accounting, NQF Level 7.
  • Bachelor of Commerce in Financial Management, NQF Level 7.

    Vertical Articulation:
  • Bachelor of Commerce Honours in Financial Accounting, NQF Level 8.
  • Bachelor of Commerce Honours in Financial Management, NQF Level 8. 
    		•

    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 Pretoria 


    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.