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 in Accounting Science 
SAQA QUAL ID QUALIFICATION TITLE
7199  Bachelor of Commerce Honours in Accounting Science 
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
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
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   2028-06-30  

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 post 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, gain full economic activity and rewarding contributions to society. A further purpose of the qualification is to provide South Africa with significant numbers of Chartered Accountants and Registered Accountants and Auditors for the public and private sector.

The third purpose of the qualification is to fulfil the requirements set by the Public Accountants' and Auditors' Board and the South African Institute of Chartered Accountants to write Part I of the National Qualifying Examination set by the South African Institute of Chartered Accountants. 

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 Accounting Science, NQF Level 7. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    EXIT LEVEL OUTCOMES 
    A Bachelor of Commerce (Honours) Accounting Sciences qualified learner is able to:
  • Prepare financial and group financial statements and other reporting requirements of public and private companies.
  • Analyse financial statements of enterprises.
  • Treat changes in enterprise structures.
  • Prepare other types of financial reports not covered by promulgated Generally Accepted Accounting Practice.
  • Determine product costs.
  • Perform the role of decision maker through the application of the following techniques:
  • Cost-volume-profit analysis.
  • Relevant costing principles.
  • Linear programming and capital budgeting.
  • Regression analysis.
  • Learning curve.
  • Budgeting.
  • Standard costing.
  • Perform statutory audits according the South African Auditing Standards and the Companies Act.
  • Develop and evaluate computer systems.
  • Calculate and evaluate income tax, value added tax and capital transfer tax.

    The learner will be able to perform the mentioned activities in an objective and independent manner. 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
    The learning outcomes can be judged against the following criteria:
  • Code of Professional Conduct of the South African Institute of Chartered Accountants and the Public Accountants' and Auditors' Board.
  • Statements of Generally Accepted Accounting Practice.
  • Accounting and Auditing guidelines.
  • International Accounting and Auditing guidelines.
  • International Accounting Standards.
  • South African Auditing Standards.
  • The Companies Act and reported cases.
  • The Close Corporation Act.
  • Income Tax law and cases.
  • Best practices in Public and Private Sector.

    These documents are available on request.

    Integrated assessment:
    Simulations.
    Written examinations. 
    		•

    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:
  • Bachelor of Accounting Science Honours, NQF Level 8.

    Vertical Articulation:
  • Master of Accounting Sciences, NQF 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 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.