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 Taxation 
SAQA QUAL ID QUALIFICATION TITLE
7085  Bachelor of Commerce in Taxation 
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 
This qualification provides learners with detailed knowledge, specific skills and applied competency in the discipline of Financial Accounting and its allied disciplines of Taxation, Management Accounting, Auditing and finance. Learners will develop the values and attitudes required of professionals in the field of Accountancy. It also provides learners with vocational training which prepares them to write the qualifying examinations of a number of national and international professional bodies. 

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 
    The learner will have the knowledge, skills and values to recognise, process, produce, forecast, communicate, analyse, assess, integrate and synthesise financial and relevant business information.

    Critical cross-field outcomes:
    The learner will have developed his/her problem-solving abilities, will have enhanced communication skills and sound computer skills. The learner will be able to interact effectively within a professional group. 

    ASSOCIATED ASSESSMENT CRITERIA 
    The learner will be able to:
  • Explain and apply the underlying concepts of accounting in case studies.
  • Draft financial statements and group financial statements for enterprises.
  • Generate financial and non-financial business information in accordance with relevant legislation, accounting standards and users needs.

    Integrated Assessment:
  • Written examinations.
  • Oral examinations.

    Other:
  • Group Projects.
  • Reports. 
    		•

    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 Management Accounting, NQF Level 7.
  • Bachelor of Commerce in Internal Auditing, NQF Level 7.

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