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 Accounting 
SAQA QUAL ID QUALIFICATION TITLE
90622  Bachelor of 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  390  Not Applicable  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 
Purpose:
This qualification aims to provide a well-rounded, technically focused education that equips graduates with the technical knowledge base, proficiency and pervasive skills which will enable them to demonstrate initiative and responsibility, leading to the development of leadership qualities. Graduates will be able to learn to analyse financial information, audit information, maintain records and scrutinise budgets, which will allow them to pursue practical and rewarding careers in local, national, regional and global business and the public sector.

Rationale:
Research conducted on behalf of the South African Institute of Chartered Accountants (SAICA) has indicated that South Africa is currently experiencing a shortage of 22 000 accountants. This Degree, the Bachelor of Accounting will specifically be based on the educational requirements of SAICA. The introduction of the qualification will mean that the institution will offer two Degree qualifications, viz. the Bachelor of Accounting, which is aimed at learners who want to qualify as chartered accountants (CA), and the Bachelor of Commerce in Accounting which will provide learners with a more general education in Accountancy. The Bachelor of Commerce: Accounting allows learners to register with professional bodies other than SAICA.

The introduction of a separate Bachelor of Accounting qualification will enable the institution to achieve the necessary differentiation between the CA-focussed qualification and the Bachelor of Commerce in Accounting which aims to meet other, broader requirements and needs. It is therefore envisaged that two separate qualifications will enable the institution to provide the Bachelor of Commerce: Accounting qualification with a unique character through which it could more effectively develop accountants other than Chartered Accountants (CA's). 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
  • Competency in Mathematics, at NQF Level 4.
  • Good oral and written communication skills in the relevant medium of instruction, at NQF level 4.

    Recognition of Prior Learning (RPL):
    Recognition of Prior Learning may be applied to enable learners who do not meet all the access requirements to gain access to the qualification. Knowledge and experience acquired through prior formal, non-formal etc and informal learning may be assessed through the RPL process.

    Access to the Qualification:
  • A National Senior Certificate granting entry into Bachelor studies, or equivalent NQF Level 4 qualification both with a pass in Mathematics.
  • Senior Certificate, with a pass in Mathematics. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    The qualification consists of two modules at NQF Level 5, eleven modules at NQF Level 6 and five modules at NQF Level 7. All modules are compulsory and are worth a total of 390 Credits.

    Modules:
    NQF Level 5, (52 Credits):
  • Accounting 100, 28 Credits.
  • Economics 100, 24 Credits.

    NQF Level 6 (192 Credits):
  • Introduction to Law 100, 24 Credits.
  • Commerce 100, 24 Credits.
  • Business Mathematics, 14 Credits.
  • Accounting Studies 100, 12 Credits.
  • Accounting 200, 30 Credits.
  • Financial Management 200, 28 Credits.
  • Informatics 100, 12 Credits.
  • Auditing 200, 12 Credits.
  • Commercial Law 100, 12 Credits.
  • Taxation 200, 12 Credits.
  • Governance and Citizenship, 12 Credits.

    NQF Level 7 (146 Credits):
  • Accounting Studies 200, 10 Credits.
  • Accounting 300, 34 Credits.
  • Financial Management 300, 34 Credits.
  • Taxation 300, 34 Credits.
  • Auditing 300, 34 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Demonstrate foundational knowledge in a range of core disciplines, including business ethics, mathematics, statistics, accounting, taxation and commercial law.
    2. Apply critical ability in the evaluation of Accountancy problems to propose solutions to a variety of problems that might arise in the course of managing a business.
    3. Function effectively as an individual in teams that may be diverse in terms of gender, race, religion and culture.
    4. Show the ability to provide accurate financial information to management for decision making.

    Critical Cross-Field Outcomes:
    This qualification allows all the Critical Cross-Field Outcomes to be addressed. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • An understanding and knowledge of the purpose and objective of the subject matter is demonstrated.
  • An understanding of how content relates to the discipline as a whole and to other disciplines is demonstrated.
  • The knowledge and understanding of the detail, including procedural and numerical aspects specific to the subject matter is demonstrated.
  • The aspects of the content that are core to understanding the subject matter are demonstrated.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • The significance of the competency and the types of circumstances in which it would arise or be applied are identified and explained.
  • An awareness of the key ideas and principles within the required technical area are understood.
  • All elements of a specified task are successfully completed.
  • Identified problems are clearly analysed.
  • Potential solutions to various business and professional problems are formulated and proposed.
  • An appropriate course of action is concluded.
  • Multi-disciplinary approaches to conceptual thinking and problem solving are used.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • An understanding of the national and international environment is demonstrated.
  • Time is managed effectively.
  • All actions are ethical and professional.
  • Change is managed in an innovative manner to add value.
  • Leadership and inovation are demonstrated.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Budgets are set and the company or product performance is evaluated in a broader concept of profit making.
  • Performance is measured to enable management to make decisions in relation to the company's objectives.
  • Corporate reports that are generally accepted in the Accounting practice are prepared.

    Integrated Assessment:
    Assessments are conducted in strict compliance with the Assessment policy of the University of Johannesburg. This qualification follows the Financial and Economic Sciences Faculty's assessment policy. Learning and assessment must be integrated. Continuous formative assessment gives feedback to learners on their progress in the achievement of specific learning outcomes. Summative assessment is concerned with the judgement of the learning in relation to the exit-level outcomes of the qualification. Such judgement includes integrated assessment(s) which test the learner's ability to integrate the larger body of knowledge, applied competencies, skills and attitudes that are represented by the exit-level outcomes as a whole. 
    		•

    INTERNATIONAL COMPARABILITY 
    The University of South Australia offers a broad-based business degree that enable learners to primarily develop expertise in professional accounting. The Bachelor of Accounting from this University consists of the following models:
  • Communication and Information System in Business.
  • Accounting for Business.
  • Financial Accounting 1.
  • Foundations of business Law.
  • Principles of Economics (Previously Microeconomics 1).
  • Management Concepts (Introduction to Management).
  • Foundation of Statistics.
  • Business Statistics.
  • Marketing Concepts.
  • Introduction to Marketing.
  • Management Accounting.
  • Financial Accounting 2.
  • Company Law.
  • Taxation.
  • Communication and Organisational Practice.
  • Auditing and Theory Practice.
  • Finance and Investment.
  • Global issues for Investment.
  • Contemporary Issues in Accounting.
  • Financial Accounting 3.
  • Macroeconomics 1.
  • Issues in Small Business management.
  • Cost Management System.
  • Government and Not-for-Profit Accounting.
  • Foundation of Human Resource Management.

    The Florida International University also offers a Bachelor in Accounting that provide learners with the knowledge and skills needed to enter the field of public, private sector, corporate and governmental accounting, or to pursue advanced degrees in accounting, business or law. Learners should complete the following modules to achieve the qualification:
  • Financial Accounting l.
  • Financial Accounting ll.
  • Management Accounting.
  • Accounting Information System.
  • Auditing.
  • Income Tax Accounting.
  • Financial Accounting lll.
  • Business Law l.
  • Business Law ll.
  • Governmental and Institutional Accounting.
  • Taxation of Corporations and Partnerships.

    Conclusion:
    This Bachelor of Accounting compares favourably with these qualifications because they focus on assisting learners in both financial and managerial accounting as professionals. The qualifications are internationally recognised by the Chartered Institute of Management Accountants and the Institute of Chartered Accountants in Australia, which means graduates learn how to apply International Financial Reporting Standards (IFRS) and evaluate both short term and long term effects on an organisation's financial performance. All these qualification are designed for learners with strong analytical skills, who are detail-oriented and enjoy working with numbers. 
    		•

    ARTICULATION OPTIONS 
    This qualification articulates horizontally with any Bachelor's Degree within the same field at NQF Level 7.

    The qualification articulates vertically with a Bachelor of Commerce Degree with specialisation at NQF Level 8. This articulation can be within the institution or with other institutions offering similar qualifications. 

    MODERATION OPTIONS 
    Internal moderation is done by the subject head, qualification head, course leader or lecturer of the next level. The appointment of the internal moderator is approved by the Head of Department. All assessment opportunities that contribute more than 10% to the final mark of a module must be moderated internally. The last assessment opportunity and replacement assessment opportunity of all exit level modules on undergraduate level is externally moderated. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
  • The external moderator must have no affiliation with the university.
  • The minimum qualification of the external moderator for Junior Degrees is at least a relevant Honours Degree or equivalent qualification.
  • If the assessor is appointed as a moderator for a module presented at another institution the external moderation of the assessor cannot be from the same institution.
  • An external moderator may be appointed for a maximum of three modules in the same examination session.
  • The completion of a moderation qualification is recommended.
  • The external moderator must be familiar with the content and cognisance (NQF) level of the module.
  • External moderators may be appointed for a maximum period of three years. 
    		•

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

    NOTES 
    N/A 

    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. 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.