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 Accounting Science 
SAQA QUAL ID QUALIFICATION TITLE
91998  Bachelor of Commerce in Accounting Science 
ORIGINATOR
Nelson Mandela University 
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  480  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 
1. Public good

To strengthen the pool of accountants, entrepreneurs, managers, decision makers, advisors, professionals and researchers active in the economic life of South Africa in order to ensure that the local leadership base of innovative and value-adding economic and scholarly activity is widened.

2. Private good

2.1 To provide qualifiers with graduate-level knowledge and skills, attitude and applied competence in Accounting and a number of economic and related sciences, thereby creating opportunities for continued personal intellectual growth, gainful economic activity and rewarding contributions to society;
2.2 To instil in qualifiers the necessary confidence and attitude to professionally address advanced issues in Accounting and related sciences;
2.3 To provide qualifiers with the potential ability to develop the competence required for successfully engaging in endeavours of an economic nature at the global level. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
A grade 12 certificate with matriculation endorsement with at least a pass mark of 40% for Mathematics on the higher grade or 50% on the standard grade or a matriculation exemption certificate with the same Mathematics requirement.

Recognition of Prior Learning (RPL):

Recognition of Prior Learning will also be given for outcomes achieved in other related degree/diploma programmes; or relevant professional experience. This will be based on the learner's study record from an accredited provider or on a portfolio of evidence and an interview. 

RECOGNISE PREVIOUS LEARNING? 
Y 

EXIT LEVEL OUTCOMES 
1. Economic and Related Problem Solving

The qualifier is competent to identify, formulate, assess and solve problems relating to the economic principle of satisfying unlimited needs with limited means in general and Accounting in particular - creatively, innovatively and professionally.

2. Application of Fundamental and Specialist Knowledge

The qualifier is competent to apply knowledge of Accounting, the economic and related sciences to solve economic and related problems within broad parameters for largely defined activities, involving the following performances:

a. Bringing accounting, economic, management, behavioural, statistical, legal and computing knowledge and methods to bear on economic and related problems by using an appropriate mix of:

i. Relating theory and practice;
ii. Communicating concepts, ideas and theories with the aid of appropriate media;
iii. Reasoning about and conceptualising economic and related trends, models and processes using appropriate terminology;
iv. Dealing with uncertainty and risk through the use of statistics and decision-making support systems and procedures;

b. While relying on the laws, principles and techniques of Accounting and related sciences, working across disciplinary boundaries in solving problems at a fundamental level.

3. Case Studies

The qualifier is competent to study cases of economic and business activity, involving the following performances:

a. Identifying and formulating the main and sub-problems of the case;
b. Identifying and describing the theoretical principles applicable to the case;
c. Gathering additional information to place the case in its fullest context;
d. Evaluating solution options and motivating recommendations;
e. Communicating the case information and solution logic.

4. Scientific Assignments

The qualifier is competent to work independently, on an individual or team basis, on mini-research projects involving the following practices:

a. Stating the problem to be investigated;
b. Planning the investigation;
c. Gathering, analysing, processing and interpreting relevant data;
d. Preparing a report that meets the requirements of a professional document and accurate communication.

5. Accounting methods, Skills, Tools and Information Technology

The qualifier is competent to:

a. Use the methods, skills and tools of Accounting and related sciences in a professional manner;
b. Use computers, computer networks and information infrastructures for accessing, processing, managing and storing information to enhance individual and teamwork productivity;
c. Use computer packages for computation, modelling, communication and information handling, involving:

i. Assessment of the applicability and limitations of the package;
ii. Proper application and operation of the package;
iii. Critical testing and assessment of the end-results produced by the package.

6. Professional and General Communication

The qualifier is competent to:

a. Communicate effectively, both orally and by other means, with relevant audiences and the community at large, using appropriate structure, style and graphical support;
b. Apply effectively methods of providing Accounting and supporting information for use by others involved in economic activity;
c. Interpret (verbally) statistical results obtained by means of case studies, scientific assignments and information technology as envisaged in 3, 4 and 5 above.

7. Impact of Accounting and other economic activity on society and the environment

The qualifier is critically aware of:

a. The impact of accounting and other economic activity on society and the environment;
b. The need to be socially responsible in all economic activity;
c. The importance of honouring ethical considerations, i.e. the personal, social, cultural values and requirements of those affected by economic activity;
d. the importance of exercising judgement commensurate with knowledge and experience.

8. Team and Multi-disciplinary Working

The qualifier is competent to work effectively as an individual, in teams and in multi-disciplinary environments, showing leadership ability and performing critical functions of an economic or related nature.

9. Lifelong Learning

The qualifier:

a. Understands the requirements to maintain continued competence and to keep abreast of up-to-date tools and techniques in Accounting and related sciences;
b. Is competent to engage in lifelong learning through well-developed learning skills and qualitative debate.

10. Professional Ethics and Practice

The qualifier:

a. Is critically aware of the need to act professionally and ethically and to take responsibility within own limits of confidence;
b. Is competent to exercise judgement commensurate with knowledge and experience in Accounting and related fields. 

ASSOCIATED ASSESSMENT CRITERIA 
The assessment criteria will be based on the outcomes listed above.

Integrated assessment

A range of assessment strategies will be used to ensure that the above outcomes are integrated: workplace-based assignments, individual and group projects, mini-research reports, written and oral examinations. 

ARTICULATION OPTIONS 
Horizontal articulation: If they wish to transfer to other programmes, learners may apply to the relevant departments for recognition of outcomes achieved in this programme.

Vertical articulation: After qualifying, learners may proceed to the BCom Honours programme and the Higher Diploma in Education programme. 

MODERATION OPTIONS 
During the first three years internal moderators and in the fourth year external moderators (with professional affiliations) will be used. 

CRITERIA FOR THE REGISTRATION OF ASSESSORS 
Degrees (MCom or equivalent), professional affiliations and relevant experience. 

REREGISTRATION HISTORY 
As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2012; 2015. 

NOTES 
This qualification replaces Qualification ID 6145, which is the Bachelor of Commerce: Rationum, pre-2009 NQF Level 6, 480 credits (University of Port Elizabeth). 

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. Nelson Mandela University 


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.