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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Bachelor of Accounting 
SAQA QUAL ID QUALIFICATION TITLE
78283  Bachelor of Accounting 
ORIGINATOR
Walter Sisulu University 
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 
A statement of the purpose of the qualification:

The purpose of the Specific Accounting qualification is to:
  • Allow candidates to be able to inject their competencies to the business world.
  • Offer the highest professional standardized curriculum to ensure that our students compete and respond effectively to the needs of the business world.
  • Develop and create candidates who will able to perform duties of being accounting practitioners to small businesses.
  • Empower and assist students to improve the efficiency in financial management related issues.


    Rationale:

    The rationale for the development and implementation of the programme is to:
  • Create and provide a suitable professional degree that provides an entry to accounting profession with no intention to qualify as Chartered Accountant South Africa (CA (SA)).
  • Prepare students with necessary theoretical background to explore themselves in a more technical accounting duties offered by the business world.
  • Allow students to participate in most of the spheres of the economy both knowledgeable and participative.
  • Allow students with the professional qualification that will provide students to further their studies to post graduate level and to occupy highest levels of academic well fair. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Assumptions of learning already in place before the programmes leading to the qualification are commenced:
  • Refer to the point below.

    Recognition of Prior Learning:

    Recognition of Prior Learning is applied as an entrance requirement using policies of the university.

    Access to the Qualification:
  • The qualification targets all the candidates who intend to or switch on to pursue accounting related careers.
  • Candidates may be accepted on basis of their matriculation performance or Recognition of Prior Learning.
  • The qualification may also be categorized as one of the many other qualifications which permit entrance to other commercial disciplines. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    Level, total credits required and learning components assigned to the qualification; Minimum credits required at specific levels or maximum credits when these exceed the maxima specified in regulation 8 or 9.

    The following grid should also be completed:

    Learning components; Number of Credits allocated; NQF Level:
  • Fundamentals; 80 Credits; NQF Level 6.
  • Core; 320 Credits; NQF Level 6 .
  • Electives; None; None.
  • The B Acc degree entails minimum credits of 120 each year to 360 over a period of 3 years. The period of three years in this qualification is taken to be the total duration of the course.
  • B Acc structure does allow electives and all its subjects are compulsory over the period of three years. 
    		•

    EXIT LEVEL OUTCOMES 
    Exit Level Outcomes as contemplated in regulation 5(1) (b) and (c) and the Associated Assessment Criteria.

    After successful completion of the programme students will able to demonstrate:
  • That they have gained and acquired sound theoretical knowledge to perform and prepare financial statements.
  • Routine reporting which will generally include cost accumulation, setting of prices, cost denomination, inventory valuation (for all inventory systems), and statement of comprehensive income.
  • Their abilities to provide information for management decision making such as planning, control and performance evaluation of entities.
  • Their assessment on non routine reporting strategies such as strategic evaluation of new products and services, asset replacement and modification and long term customer/supplier contracts.
  • At a highest level the processing, identifying, measuring and communicating useful cost data.
  • Their ability to separate and analyse economic and non economic financial data.

    Critical Outcomes:

    The Critical Outcomes-Field Outcomes are purely integrated into the Exit Level Outcomes of the qualification as follows:
  • Understanding of multi trading industries with sound theoretical background which shall always indicate good understanding of creative and innovative business analysis.
  • Ability to provide accurate and complete set of financial information.
  • Ability to understand and work effectively with all other groups in preparation to final approval of financial information.
  • Predominantly involve(s) themselves in setting budgets and evaluating the company or product performances in broader concepts of profit making.
  • Identification and recommendation of correct method for measuring performances to enable management to make decisions that are very much congruent with company objectives.

    We use both the formative and summative assessment methods. 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
    Integrated assessment appropriately incorporated to ensure that the purpose of the qualification is achieved.

    Since this is an undergraduate qualification which is unique on its own merits students in appropriately stages of their learning progress are assessed through written tests, assignments, tutorials activities, class group work, class participation activities and individual assertiveness. This is meant to ensure that outcomes have been sufficiently grasped. 

    INTERNATIONAL COMPARABILITY 
    All the Republic of South African Institutions and international Higher Education institutions do offer most of the qualifications in accounting since this qualification largely deals with all aspects of financial related matters. 

    ARTICULATION OPTIONS 
    Articulation possibilities with related qualifications (either generic or specific arrangements for articulation).

    Horizontal articulation internally is encouraged with a view to accommodate transfer to a more appealing academic option and to minimize failure. Vertical articulation is recommended to discourage academic redundancy and encourage multidisciplinarines. External articulation [both horizontally and vertically] happens easier as the syllabi are controlled by SAICA and other well recognised Accounting profession bodies. 

    MODERATION OPTIONS 
    Moderation is conducted internally for first and second levels. For the exit level, external examiners from SA Universities are retained. These examiners are kept informed of progression throughout the year.

    To a lager extent moderation options will generally include:
  • Faculty Board and the Senate to serve as advisory boards. 
    		•

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

    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. Walter Sisulu University 


    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.