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 in Cost and Management Accounting 
SAQA QUAL ID QUALIFICATION TITLE
9175  Bachelor of Commerce in Cost and Management Accounting 
ORIGINATOR
University of Venda 
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 
  • To teach learners techniques and scientific approach to business decisions that are demanded by the complexity of the modern business environment.
  • To train and acquaint learners who intend to become management accounts with the more commonly used quantitative methods.
  • To prepare learners for further advancement in their cost and management accounting profession i.e. Chartered Management Accountant.
  • To prepare learners to be able to design and Management Information Systems. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Entry requirements:
    The minimum entry requirement for this qualification is:
  • National Senior Certificate, NQF Level 4, granting access to Bachelor studies.
  • Diploma of Commerce in Cost and Management Accounting, NQF Level 6. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    N 

    EXIT LEVEL OUTCOMES 
    BCom (CMA):
    Learning outcomes:
    1. Ability to fulfill an active role in the management team by ensuring effective formative strategy, planning, budgeting and financial management.
    2. Ability to manage change in the enterprise.

    Specify critical cross-field outcomes:
    1. Identify, analyse, formulate and solve problems in which responses display that responsible decisions using critical and creative thinking have been made.
    2. Working effectively with others as a member of a team, group, organisation and community.
    3. Organising and managing oneself and one's activities responsibly and effectively.
    4. Using science and technology effectively and critically showing responsibility towards the environment and health of others.
    5. Communicating using visual aids, mathematical and language skills in the modes of the oral and or written persuasion.
    6. Demonstrating an understanding of the world as a set of related systems by recognising that problem-solving contexts do not exist in isolation.

    Associated assessment outcomes:
    1. Solve problems by means of exploring, and critically evaluating abstract and personal situations.
    2. Solve problems by generating alternative strategies for dealing with those problems.

    Specific outcomes:
    1. Think contextually, and reflects on learning from individual experience and academic disciplines in relation to political, social, cultural, technological and economic realities, locally and globally.
    2. Think and do business or conduct oneself in public in a professional manner.

    Associated assessment outcomes:
    1. Relate learning from individual experience to knowledge encountered in an academic environment and vice versa.
    2. Relate learning from experience and academic context to different contexts using present and future scenarios.
    3. Relate learning from academic context to the expected professional and business ethics. 

    ASSOCIATED ASSESSMENT CRITERIA 
    1. Qualification is awarded on successful completion of all the prescribed modules to year 3.
    2. The following formative and summative continuous assessments apply:
  • Examinations: 30%
  • Assignment/class work: 20%
  • Group Project: 50%

    Integrated assessment incorporated to ensure that the purpose of the degree is achieved:
    1. Written examinations.
    2. Oral examinations.

    Other:
    Group Projects.
    Assignments. 
    		•

    ARTICULATION OPTIONS 
    Horizontal articulation:
  • Bachelor of Accounting Sciences in Financial Accounting, NQF Level 7.
  • Bachelor of Accounting Sciences in Internal Auditing, NQF Level 7.
  • Bachelor of Commerce in Accounting Science, NQF Level 7.

    Vertical articulation:
  • Bachelor of Commerce Honours in Cost and Management Accounting, NQF Level 8. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

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


    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.