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 Technology: Cost and Management Accounting 
SAQA QUAL ID QUALIFICATION TITLE
80131  Bachelor of Technology: Cost and Management 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
B Tech  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  480  Level 7  Level TBA: Pre-2009 was L7  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Passed the End Date -
Status was "Reregistered" 		 SAQA 10105/14  2015-07-01  2016-10-20 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2017-10-20   2022-10-20  

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 replaces: 
Qual ID Qualification Title Pre-2009 NQF Level NQF Level Min Credits Replacement Status
1049  Bachelor of Technology: Cost and Management Accounting  Level 7  Level TBA: Pre-2009 was L7  480  Complete 

This qualification is replaced by: 
Qual ID Qualification Title Pre-2009 NQF Level NQF Level Min Credits Replacement Status
101185  Advanced Diploma in Cost and Management Accounting  Not Applicable  NQF Level 07  120  Complete 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
The purpose of this qualification is for the graduate to have a thorough knowledge of Accounting and Costing in order to manage an accounting department and to provide accounting services to commerce and industry. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
First Degree in Cost and Management Accounting or equivalent (Level 6). 

RECOGNISE PREVIOUS LEARNING? 
N 

EXIT LEVEL OUTCOMES 
The qualifying learner should be able to:
1Prepare, analyse and interpret complex Financial Statements for companies applying GAAP (including certain accounting standards).
2 Manage the financial aspects of business up to corporate level.
3 Determine and apply various advanced techniques whereby relevant information is reported to management in regard to control, planning, reporting of performance and the monitoring of efficiency and the optimal usage of resources.
4 Develop and apply documentation techniques and system development; implement an operation and management system.
5 Formulate the long term objectives for the enterprise and identify the goals to supplement these objectives.
6 Compile a research project.
7 Strategically approach the acquisition, motivation, development and management of the organisation's human resources.
8 Effectively apply communication principles to a variety of communication activities, contexts, and to resolve communication problems.
9 Plan, organise, lead and control business activities

Specified outcomes:

1. Apply the principles of the Accounting Framework (AC000) to all financial accounting topics (C) (4 credits)
  • The following accounting standards (per AC series) are to be applied in preparing financial statements: AC100 AC101 AC102 AC105 AC107 AC108 AC109 AC113 AC11(C) (8credits)
  • Calculate and apply ratios of profitability, liquidity, financial structure and financial cover in order to assess profitability, liquidity, capital structure and assurance of income, on a comprehensive basis, selecting the relevant 'tools' of analysis. (C) (4credits)
  • Prepare and interpret cash flow statements in compliance with AC118. (C) (4credits)


    2. Identify and apply management tools and techniques that will enable him/her to calculate the cost of capital and advise management on available sources of funds and investment opportunities that will increase the wealth of the owners of the business. (C) (10 credits)


    3. Prepare optimisation models. (C) (4credits)
  • Analyse and supply various methods of inventory control. (C) (4 credits)
  • Understand and apply the major features of Just-in-time systems. (C) (4credits)
  • Calculate and interpret any variance from a set standard in a budget including pricing policies for products and services. (C) (4credits)
  • Prepare and monitor budgets and control reporting. (C) (4credits)


    4. Demonstrate the use of documents, systems and program flow charts. (C) (3credits)
  • Discuss coding systems. (C) (2credits)
  • Describe internal control in a computer-based system. (C) (3credits)
  • Describe the personal and payroll cycles. (C) (2credits)


    5. Describe the major features of strategic planning and corporate objectives. (C) (5credits)
  • Describe several methods to conduct feasibility studies. (C) (5credits)
  • Describe the determination of performance standards and key performance areas. (C) (5credits)
  • Describe the preparation of the final strategic plan. (C) (5credits)


    6. Formulate a problem statement, objectives and/or hypothesis of the research proposal. (F) (3credits)
  • Do a literature review and database research. (F) (3credits)
  • Describe the methodology to be followed and apply correct statistical methods for data gathering and analysis of data sets. (F) (4 credits)


    7. Understand and apply the manpower planning process in a pragmatic manner. (F) (Level 5) (2credits)
  • Explain and apply the nature and essence of performance appraisal and compensation management in a scientific manner. (F) (Level 5) (3credits)
  • Scientifically manage and apply motivational variables. Leadership and group dynamics. (F) (Level 5) (3credits)
  • Understand and scientifically apply the importance of training and management development as an input for increasing employee outputs. (F) (Level 5) ( 2credits)


    8. Demonstrate the communication skills required to develop and maintain effective interpersonal relationships. (F) (Level 4) (3credits)
  • Effectively manage and participate in meetings. (F) (Level 4) (2credits)
  • Successfully conduct interviews. (F) (Level 4) (2credits)
  • Resolve conflicts, manage negotiations and facilitate team participation. (F) (Level 4) (3credits)


    9. Discuss and apply the managerial principles of problem solving, decision making and forecasting within an organization. (F) (Level 5) (10 credits)

    Critical Outcomes:
    The qualification is designed and should be presented and assessed in such a way that the following skills of the learner are promoted and developed:
    The ability to:
  • Take decisions and accept responsibility
  • Identify and solve basic problems
  • Communicate effectively by way of mathematical and written presentations.
  • Work with others as a member of a team.
  • Collect, analyse and evaluate information.
  • Organize and manage oneself and other people. 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
    1 The principles of The Accounting Framework (AC000) are applied to all financial accounting topics.
  • Accounting standards (AC series) are used in the preparation of financial statements.
  • Ratios are calculated and applied in order to assess business history and future prospects.
  • Cash flow statements are prepared and interpreted.

    2 Management tools and techniques are identified and applied in order to solve practical financial problems.

    3 Optimisation models are correctly prepared.
  • Various methods are calculated and applied
  • Various case studies are done
  • Variances are correctly calculated and interpreted.
  • Budgets are correctly prepared and control reports are done.

    4 The different types of documentation techniques to understand, evaluate and design information systems, are used
  • Coding systems for simple data processing applications are designed.
  • A plan to evaluate internal control in a computer-based system is designed
  • The key activities and stages in the personal and payroll cycles are identified.

    5 The features of strategic planning and corporate objectives are practically applied
  • Feasibility studies are conducted in practical situations.
  • Performance standards and key performance areas are determined
  • A final strategic plan is prepared.

    6 A problem statement is prepared and objectives and/or hypothesis are correctly formulated.
  • A literature study using correct referencing methods are prepared.
  • A data gathering tool (questionnaire) has been prepared and statistical methods correctly applied on data sets.

    7 Organisational structure; job analysis, patterns of work, human resource planning, recruitment and selection, equal opportunity, disciplinary, redundancy and termination procedures investigated.
  • Experiential exercises on appraising performance, compensation function, instituting incentive plans and administering employee benefits.
  • Motivational problems identified and rectified; leadership analysed and effectiveness of groups and teams analysed and improved
  • Training requirements determined: Plans and procedures discussed; facilities organised; evaluation practised.

    8 Letters, memos and reports are written in order to reflect adequate competency in grammar and spelling.
  • Meetings, interviews and negotiations are conducted according to appropriate conventions.
  • Projects are assigned to teams in order for them to demonstrate conflict resolution and appropriate participation skills.
  • The managerial principles are discussed and applied in practical case studies.

    Integrated assessment:

    Competency is formatively assessed by way of tests and projects, and summatively by way of written and practical examinations. 
    		•

    ARTICULATION OPTIONS 
    M Tech: Cost and Management Accounting. 

    MODERATION OPTIONS 
    As required by SERTEC. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    As required by SERTEC. 

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

    NOTES 
    While South Africa still had Technikons, all of their qualifications were registered under the Committee of Technikon Principals. After the Technikons became Universities of Technology or merged with Universities, the qualifications were registered under each of these institutions, and the CTP qualifications fell away (hence the end date of 2006, above). Where relevant, replacement information is
    shown in the table above. 

    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. 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.