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
73772  Bachelor of Commerce in Accounting 
ORIGINATOR
University of Johannesburg 
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  432  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 primary purpose of this qualification is to provide qualifying learners with applied competencies in the mastering, analysis, interpretation and application of accounting, auditing, financial management and taxation fields as well as to provide a basis for further learning.

The learners should be able to reflect on their accounting, auditing, financial management and taxation decisions and applications to assess the effect thereof in the holistic context of accounting as practice. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Learners accessing this qualification should demonstrate their ability to read study material with understanding and interpret relevant literature on a NQF 4 level. Learners must be able to communicate effectively using academic Afrikaans/English in written and oral form. Learners must be able to study independently and to manage his/her own studies, applying effective time planning.

Access will be provided to learners who are in possession of a Further Education Certificate (FEC), with university exemption and who comply with the University's own admission requirements for registration for the first year of this qualification, i.e. who has: passed Matriculation Mathematics with a minimum of 40% (symbol E) on higher grade or standard grade or pass mark in NTC or T2 Mathematics; passed Matriculation Afrikaans First Language on Higher grade with a D symbol or a C symbol in Afrikaans Second Language on the higher grade; or passed Matriculation English First Language on the higher grade with a D symbol or a C symbol in English Second Language on higher grade, and an M-score of 13 points for the Faculty as determined by the University.

RECOGNITION OF PRIOR LEARNING

Recognition of prior learning in the case of learners not complying with the formal entry requirements will be conducted in accordance with the policy and guidelines of the University concerning the recognition of other forms of formal, informal and non-formal learning and experience. Recognition takes place only where prior learning corresponds to the required NQF-level, and in terms of applied competencies relevant to the content and outcomes of the qualification. Through recognition of prior learning students may gain access, or advance placement, or status recognition on the condition that they continue their studies at this University. 

RECOGNISE PREVIOUS LEARNING? 
Y 

EXIT LEVEL OUTCOMES 
The learner should be able to:
1. Demonstrate their ability at applying the theoretical principles of problem identification and solving in the field of accounting correctly at a pre-graduate level correctly and reflect on the application made. (Problem solving skills)

2. Explore different effective learning strategies to acquire the multidisciplinary capabilities of an associate general accountant. (Explore learning strategies)

3. Plan and conduct research in the accounting and related fields including the gathering, analysing, synthesising and interpretation of information on issues pertaining to the accounting field correctly by utilising the relevant theoretical principles and reflect on the research undertaken. (Research skills)

4. Communicate effectively orally or in writing with the different role players in the accounting field by applying the theoretical principles of communication and reflect on the application made (Communication skills)

5. Utilise appropriate technology (example computer, e-mail, fax) effectively in the accounting environment. (Technological and environmental literacy)

6. Acquire acceptable employment seeking skills that will give them the edge to enter the different levels of the accounting profession by utilising the theoretical principles and reflecting on the application thereof (Employments seeking skills)

7. Gain insight into the inter-relatedness of the law and economic and business science to develop theoretical and practical macro vision of the management and organization of the accounting profession internationally, nationally, regionally and locally. (Development of macro vision)

8. Effectively and responsibly organise and co-ordinate resources and opportunities in the accounting environment by applying the relevant theoretical aspects and reflect on the application made (including entrepreneurship where relevant) as well as accept the responsibility for their own activities in the accounting environment. (Entrepreneurship/self-responsibility skills)

9. Practice acceptable social sensitivity in the relationship with others and work effectively in a multi-disciplinary team or organisation by implementing the relevant theory and reflect on the implementation made. (Team ship)

10. Demonstrate responsible citizenship through their approach towards a holistic application of professional values in the accounting environment. (Promoting citizenship)

11. Practice acceptable social, cultural and aesthetic sensitivity towards the people of different professional accounting communities and the role players in the professional accounting industry by applying the appropriate theoretical principles and reflecting on the application made. (Cultural and aesthetic sensitivity) 

ASSOCIATED ASSESSMENT CRITERIA 
1. Do the learners demonstrate their ability to idenify and solve problems in the field of accounting correctly at a pre-graduate level by applying the relevant theoretical principle and reflect on the application made? (Problem solving skills)

2. Are the learners able to explore different learning strategies to acquire the multidisciplinary capabilities of a general accountant? (Explore learning strategies)

3. Are the learners able to plan and conduct research in the accounting and related fields including the gathering, analysing, synthesizing and interpretation of information on information on accounting and related issues correctly by utilising the relevant theoretical research principles and reflect on the research undertaken? (Research skills)

4. Can the learners communicate effectively orally or in writing with the different role players in the accounting environment by applying the principles of communication and reflect on the application made? (Communication skills)

5. Can the learner utilise appropriate technology (example computer, e-mail, fax) effectively in the accounting environment? (Technological and environmental literacy)

6. Do the learners demonstrate acceptable employment seeking skills that will give them the edge to enter the different levels of the accounting profession by utilising the theoretical principles of employment skills and reflecting on the application thereof? (Employments seeking skills)

7. Have the learners insight into the inter-relatedness of the law and economic and business science helped them to develop theoretical and practical macro vision of the field of the accounting profession internationally, nationally, regionally and locally? (Development of macro vision)

8. Are the learners able to effectively and responsibly organise and co-ordinate resources and opportunities in the accounting environment by applying the relevant theoretical aspects and reflect on the application made (including entrepreneurship where relevant) as well as accept the responsibility for their own activities as accounting practitioners? (Entrepreneurship/responsibility skills)

9. Can the learners practice acceptable social sensitivity in the relationship with others and work effectively in a multidisciplinary team or organisation by implementing the relevant theory and reflect on the implementation made? (Team ship)

10. Are the learners able to demonstrate responsible citizenship through their holistic approach to the application of professional values in the accounting field? (Promoting citizenship)

11. Are the learners able to practice social, cultural and aesthetic sensitivity towards the people of different professional accounting communities and the role players in the professional accounting industry by applying the appropriate theoretical principles and reflecting on the application made? (Cultural and aesthetic sensitivity)


Formative assessment practices that will be implemented:

Formative assessment is aimed at development of a life-long learning culture based on continuous self-study and compromises the following: In every semester course (consisting of two modules) learner write two formal tests. Self assessment requires of the student to work through simulated questions and suggested solutions thereto, independently.

Summative assessment practices that will be implemented:

Integrated assessment, focusing on the achievement of the exit-level outcomes, will be done by means of summative assessment in conjunction with formative assessment. Summative assessment determines whether the learners are awarded the qualification. In the summative assessment, learners are assessed by means of a three hour written examination at the end of each semester course on the study material covered in all the modules of the semester course. integrative project. The learner acquires a progressively deeper and broader understanding of the accounting and of auditing, financial management, taxation and business sciences. In all semester courses, prior knowledge acquired in preceding years of study is a prerequisite for understanding the study material of modules making up semester courses in subsequent years of study. Learners are assessed on their ability to apply to and integrate with, such previously acquired knowledge to the subject-matter of the later course. 

ARTICULATION OPTIONS 
1. Access to qualifications on a lower level:
It should be possible for the purpose of gaining access to this qualification to receive credit for modules passed in related undergraduate diplomas and certificates on NQF level 4 or 5 at this University or elsewhere.

2. Access to qualifications on the same level:
Entry in midstream: Learners who were register for this or a related qualification at another higher education institution are allowed to enter in mid-stream, provided that they complete at least 50% of the courses (or underlying modules) prescribed for the qualification at this University. They receive credit for comparable courses (or underlying modules) passed at other higher education institutions. Credit for comparable courses (or underlying modules) will be approved by the Dean of the Faculty for Economic and Management Science based on the recommendation of the chairperson of the Department of Accounting. Such learners will have to be registered for the qualification for at least two years in order to obtain the qualification at this university.

Exit in mid-stream: It is possible for the learners to exit the qualification in mid-stream and to register for another qualification, either at this University or another institution. They retain credit for courses (or underlying modules) passed while registered for this qualification, and may continue to be registered for courses (or underlying modules) of this qualification, subject to conditions set for the later qualification.

3. Access to qualifications on a higher level:
Having obtained this qualification the following possibilities for further study in higher education programmes on NQF level 7 exist: a B Com Honours degree in Accounting; a B. Com Honours degree in Financial Management; a B. Com Honours degree in Investment Management. 

MODERATION OPTIONS 
Examiners external to the University and with specialist academic knowledge in the relevant modules serve as external examinations for all level 6 semester courses of the qualification. The external examiner must assess the quality of the final examination paper and mark plan with regard to: level of expertise required, time constraints and whether the outcomes as set for the modules are assessed fairly. The external examiner must submit a report regarding the summative assessment to the Chairperson of the department of Accounting clearly indicating whether the examination paper and mark plan is accepted unamended or after improvements have been made.

At last one external and one internal examiner per final year semester course will be appointed (refer to above for type of examiners). 

CRITERIA FOR THE REGISTRATION OF ASSESSORS 
All internal and external assessors (moderators and examiners) will be required to have specialised academic knowledge in the relevant branches of the accounting profession; have experience of the assessment of learners at this level; be nominated by the Faculty of Economic and Business Science in consultation with the Department of Accounting for this purpose and registered with appropriate ETQA, requiring them to comply with the other criteria imposed by the relevant SGB; be registered as a professional accountant (CA(SA)) with the accreditation body of the department of Accounting.(i.e. SAICA) 

REREGISTRATION HISTORY 
As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006; 2009; 2012; 2015. 

LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
When qualifications are replaced, some (but not all) of their learning programmes are moved to the replacement qualifications. If a learning programme appears to be missing from here, please check the replaced 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 Johannesburg 


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.