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: Accountancy 
SAQA QUAL ID QUALIFICATION TITLE
81072  Bachelor of Commerce Honours: Accountancy 
ORIGINATOR
University of KwaZulu-Natal 
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  128  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 0695/12  2012-07-01  2014-12-31 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2015-12-31   2018-12-31  

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
14805  Bachelor of Commerce Honours: Accountancy  Level 7  NQF Level 08  128  Complete 

This qualification is replaced by: 
Qual ID Qualification Title Pre-2009 NQF Level NQF Level Min Credits Replacement Status
97057  Bachelor of Commerce Honours in Accounting  Not Applicable  NQF Level 08  128  Complete 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
  • To enable students to contribute to the strategic and business use of information in taxation, accounting, auditing, management accounting and finance in small and large organisations.
  • To help students develop the ability to make recommendations designed to responsibly manage organisations through effective use of financial resources in accordance with strategic objectives of the organisation.
  • To build a foundation in financial accounting, taxation, auditing, management accounting and finance that will enable students to recognise matters that can be handled by chartered accountants and which matters should be referred to experts.
  • To expose students to relevant legislation case law, standards, and ethnical considerations pertinent to the accounting profession. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Bachelor of Commerce (Accounting) degree plus credits for the Taxation III and Auditing III modules. 

    RECOGNISE PREVIOUS LEARNING? 
    N 

    EXIT LEVEL OUTCOMES 
  • Design and evaluate accounting, auditing, taxation and management systems appropriate for different types of business entities.
  • Calculate, record and report information necessary for effective business decision-making, audit control, and strategic development of an organization.
  • Give advise on matters pertaining to the minimization of tax payable by an organisation, business finance, and product profitability and audit procedures.
  • Evaluate the audit risk relating to a specific organisation.
  • Analyse the conduct of a member of the accounting profession.
    Identify and interpret appropriate measures of performance, risk and uncertainty. 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
  • Evaluate and analyse the performance of an organisation under different costing systems and finance strategies.
  • Evaluate the financial requirements of an organisation and advise on appropriate courses of action that will maximise its value.
  • Project academically sound arguments in examination conditions.


    Integrated assessment:

    The University of Natal is currently reforming its assessment strategies to include the assessment of applied competence for each qualification. In the meantime, a combination of continuous assessment and traditional written examinations serve to assess the integration of all/most of the learning outcomes for each module in a qualification.

    Questions on all four core disciplines may be examined on a multi-discipline basis. 
    		•

    ARTICULATION OPTIONS 
    No opportunity is provided for accelerated progress through the programme. The programme can only be entered at the beginning. 

    MODERATION OPTIONS 
    The ETQA system for HE is not yet fully developed. Until such time as it is, procedures described under Assessor Criteria will suffice. Year-mark examinations are moderated by the programme leaders. Year-end examinations are moderated by external examiners. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Until the HEQC establishes a registration system for assessors in the HET Band, the University of Natal assumes that, on the basis of its rigorous selection criteria for the appointment of academic staff (who also have opportunities for staff development in assessment), staffs are competent to assess students on the modules they teach. This assessment is quality assured via a university system of internal moderation and external examination. External examiners are appointed for their teaching and disciplinary expertise and subject to the approval of Faculty Boards. The University of Natal ruling is that 66 % of all assessments at exit level, i.e. leading to a qualification, are externally examined. 

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

    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 KwaZulu-Natal 


    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.