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 Honours in Management Accounting 
SAQA QUAL ID QUALIFICATION TITLE
81081  Bachelor of Commerce Honours in Management Accounting 
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
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2031-06-30  

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 programme aims to develop in graduates a sound knowledge and understanding of the principles of Management Accounting, and to prepare them to write the Stage 4 examinations of the Chartered Institute of Management Accountants. It also aims to develop in graduates the capacity for lifelong learning and an awareness of the social context in which they will be working, once they enter the Management Accounting Profession. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
The prerequisite courses for admission to the B.Com (Honours) year are Accounting 2, plus either Finance 3, or Accounting 3, or Managerial Accounting and Finance 3. 

RECOGNISE PREVIOUS LEARNING? 
N 

EXIT LEVEL OUTCOMES 
  • Identify and solve problems in the field of Managerial Accounting, using critical and creative thinking.
  • Collect, analyse, organise, and critically evaluate information of a managerial accounting nature.
  • Communicate information relating to the field of Management Accounting effectively, in both oral and written forms. 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
  • Identify the key issues to be addressed within the field of Managerial Accounting, and solve such problems using critical and creative thinking.
  • Collect, analyse, organise and critically evaluate information of a Managerial Accounting nature.
  • Communicate information relating to the field of Managerial Accounting effectively, in both oral and written forms.

    Students are required to identify the key issues to be addressed in problems within the field of Finance, and solve such problems using critical and creative thinking. They are also required to collect, analyse, organise and critically evaluate information of a financial nature. They must also communicate information relating to the field of Finance effectively, in both oral and written forms.

    This is achieved as an integrated form by the attempting of case studies and the writing of a final examination in the 4th-year module: Strategic Management. This module aims at 'bringing together' various disciplines within business and management studies, and relating them to each other in practical case-study situations. 
    		•

    ARTICULATION OPTIONS 
    Students completing the honours year, but failing to complete or pass the mid-year research project, will be awarded a Postgraduate Certificate in Managerial Accounting. 

    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. Work undertaken by the students, counting a minimum of 67% of the marks awarded in each module, is subject to external moderation and/or examination. 

    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; 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 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.