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: 

Bachelor of Commerce in Accounting 
SAQA QUAL ID QUALIFICATION TITLE
7259  Bachelor of Commerce in Accounting 
ORIGINATOR
University of the Western Cape 
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
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2033-06-30  

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 
The qualification that will:
  • Provide learners on successful completion to academically attain the requirements of SAICA/PAAB TIER 3 (Accounting Officer, Internal Auditor), as well as providing an entry point into SAICA/PAAB TIER 2 (General Accountant).
  • Empower qualified learners to solve accounting problems in a general and focused way, to effectively manage and allocate resources, to communicate effectively, and to contribute to socio-economic transformation in a responsible and ethical manner.
  • Provide the global economy with competent, professional accountants who will make a positive contribution to the profession and the society in which they work.
  • Provide qualified learners with a foundation of knowledge, skills and professional values that enable them to continue to learn and adapt to change throughout their professional lives. 
    		•

    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:
  • Senior Certificate, NQF Level 4 with endorsement.
  • National Senior Certificate, NQF Level 4 granting access to Bachelor's studies.
  • National Certificate Vocational, NQF Level 4 granting access to Bachelor's studies. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    EXIT LEVEL OUTCOMES 
    1. Record, summarise and report on financial information, following Generally Accepted Accounting Practice (GAAP), generated by accounting entities.
    2. Analyse and interpret the financial information of accounting entities for use by users of financial information, and formulate appropriate responses to resolve both concrete and abstract economic problems.
    3. Possess knowledge of a significant Economic and Management Sciences discipline with depth in more than one area.
    4. Communicate effectively, in both oral and written modes, with peers and the broader community using the appropriate structure, style and graphic support.
    5. Understand and contribute to the socio-economic challenges of developing South Africa ethically and responsibly.
    6. Meet the academic requirements set by SAICA and the PAAB. 

    ASSOCIATED ASSESSMENT CRITERIA 
    The following associated assessment criteria apply across all Exit Level Outcomes
  • Record, summarise and reporte financial information on in accordance with General Accepted Accounting Practice (GAAP);
  • Analyse and interpret financial information and formulate appropriate responses when resolving both concrete and abstract economic problems;
  • Use historic and projected data to articulate managerial decisions and the impact of the economic/legal and financial context is interpreted to produce accurate financial reports;
  • Demonstrate knowledge of a major economic and management science discipline in more than one area with depth;
  • Use appropriate structure, style and graphic support for effective oral and written communication with peers and the broader community;
  • Understand socio-economic challenges of a developing South Africa and a contribute to meeting these challenges is made in an ethical and responsible manner;
  • Ensure that academic requirements are met in accordance with SAICA and the PAAB criteria.

    Integrated Assessment:
    The institution has adopted a Continuous Assessment System. The assessment consists of several assessment events administered throughout the year and a variety of assessment instruments are used (for example tests, essays, practical reports, project reports). 
    		•

    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 Commerce in Management Accounting, NQF Level 7.

    Vertical Articulation:
  • Bachelor of Commerce Honours in Accounting, 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 the Western Cape 


    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.