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 Accounting 
SAQA QUAL ID QUALIFICATION TITLE
9181  Bachelor of Commerce Honours in 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
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  120  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 
1. To teach learners techniques in financial accounting and related subjects and how to apply the skills gained in solving practical accounting and related problems at advanced level.
2. To understand and apply the recent professional and legal requirements in published financial statements.
3. To prepare learners for advancement to masters and accounting profession Qualifications.
4. To acquaint learners in problem solving approach in their learning and to inculcate in them the ethical responsibility towards their prospective work place and the community at large. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Entry Requirements:
The minimum entry requirement for this qualification is:
  • Bachelor of Commerce in Accounting, NQF Level 7. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    EXIT LEVEL OUTCOMES 
    BCom (Hon) (Acc):
    1. Ability to produce advanced financial statements as required by the profession and the Companies Act.
    2. Ability to understand, analyse and interpret published financial statements for various purposes.
    3. Ability to formulate and conduct research study in the field of financial accounting theory and practice, and to relate the subject to the other disciplines.

    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 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 reflect on learning from individual 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 contexts to different contexts using present and future scenarios.
    3. Related learning from academic context to the expected professional and business ethics. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Qualification is awarded on successful completion of all the prescribed modules at Honours level.

    In addition the following formative and summative continuous assessments apply:
  • Examinations,
  • Assignment/class work,
  • Group Project.

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

    Other:
    Group Projects.
    Assignments. 
    		•

    ARTICULATION OPTIONS 
    This qualification allows possibilities for both horizontal and vertical articulation

    Horizontal Articulation:
  • Bachelor of Accounting Science Honours, NQF Level 8.
  • Bachelor of Accounting Sciences Honours in Management Accounting NQF Level 8.
  • Bachelor of Commerce Honours in Financial Accounting, NQF Level 8.

    Vertical articulation:
  • Master of Accounting, NQF Level 9. 
    		•

    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.