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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
125433  Bachelor of Commerce Honours in Accounting 
ORIGINATOR
Sol Plaatje 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
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  Not Applicable  NQF Level 08  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Registered  EXCO 0638/26  2026-03-10  2029-03-10 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2030-03-10   2033-03-10  

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.  

This qualification does not replace any other qualification and is not replaced by any other qualification. 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The purpose of the Bachelor of Commerce Honours in Accounting is to provide a well-rounded, technically focused education that equips learners 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. The qualification will strengthen the graduates' knowledge through theory, application and analysis in the context of accounting.

The qualification will provide graduate-level knowledge for specific technical skills and applied competencies that will enable learners to function both in the world of work and independently by embarking on gainful economic activities and contributing to society.
It will equip learners with the critical competencies to contribute towards economic development. This qualification will prepare graduates for many careers in the challenging world of accounting, finance, auditing and tax and is an excellent foundation for work in any area of business.

The qualification will provide an advanced understanding of, and skills in, the core areas of accounting, auditing, taxation and financial management, from both a local and an international perspective and will develop analytical skills in the areas of resource utilisation, including people, finance, equipment, time, space and information for decision-making. The qualification will build competencies in the application of ethical and governance codes and a sound grasp and application of the relevant practices, guidelines and frameworks such as International Financial Reporting Standards (IFRS), International Auditing Standards, Companies Act, and tax laws.

Upon completion of the qualification, a qualifying learner will be able to:
  • Select and use appropriate techniques of problem resolution, including developing, defending and implementing recommendations.
  • Display knowledge of a foundation for further specialisation towards a professional career in accounting, auditing and/or related fields.

    The qualification will also provide learners with a pathway to further their studies towards professional qualifications from major professional bodies and/or towards a master's by research for those who may choose a career within the academic field, government and other research institutions.

    Rationale:
    The rationale for the Bachelor of Commerce Honours in Accounting is to produce competent graduates who will take up roles at different levels in various organisations in both private and public sectors and non-governmental organisations, managing operations and providing advice and strategic direction. The qualification will prepare graduates who will work in all sectors of the economy as financial accountants, management accountants, financial analysts, finance managers and chief financial officers.

    There is a dire need for instructional leaders within the South African educational system. All stakeholders within a school or educational context, such as teaching staff, learners, and parents, will reap the fruits of having better instructional leaders. The qualification will contribute towards filling the skills shortage gap within the accounting and finance sector. The qualification will produce graduates who will contribute towards the economic development of the country and globally. The qualification will also address the need to provide a postgraduate study for articulation pathways for learners graduating with a Bachelor of Commerce in Accounting.

    The qualification contains a research component that adds to the national and international body of knowledge in this field and assists learners to access further postgraduate opportunities and further their studies towards professional qualifications from major professional bodies.

    The qualification will provide an additional qualification geared towards entry into master's level academic research programmes to ensure that the local and international leadership base of innovative and knowledge-based economic, scholarly and professional activity is widened. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    In line with the Higher Education Quality Committee's minimum standards, the institution's RPL policy acknowledges the value of prior learning in higher education and its applicability in various situations.

    RPL for access:
  • The formal RPL policy of the institution will be applied to this Bachelor of Commerce Honours in Accounting programme in instances where applicants do not meet the minimum admission requirements.
  • According to the institution's policy on RPL, no more than 10% of a cohort of learners for a programme may be admitted through RPL.

    The RPL is implemented in three ways, namely:
  • Recognition of learning obtained in non-formal learning contexts.
  • Improvement and diversification of access to higher education.
  • Acknowledgement of lifelong learning.

    Entry Requirements:
  • Advanced Diploma in Accounting, NQF Level 7.
    Or
  • Advanced Diploma in Management Accounting, NQF Level 7.
    Or
  • Advanced Diploma: Accounting Sciences, NQF Level 7.
    Or
  • Bachelor of Commerce in Accounting, NQF Level 7.
    Or
  • Bachelor of Accounting Science, NQF Level 7.
    Or
  • Bachelor of Accounting Sciences in Management Accounting, NQF Level 7. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification consists of the following compulsory modules at National Qualifications Framework Level 8, totalling 128 credits.

    Compulsory Modules, NQF Level 8, 128 Credits:
  • Advanced Financial Reporting, 24 Credits.
  • Advanced Assurance and Corporate Governance, 24 Credits.
  • Advanced Management Accounting and Finance, 24 Credits.
  • Advanced Taxation, 24 Credits.
  • Research Methodology and Report, 32 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Demonstrate appropriate levels of knowledge, skills, and integration of knowledge in financial accounting, financial management, management accounting, and taxation.
    2. Demonstrate ability to source, process, and communicate complex and abstract information appropriately and effectively.
    3. Demonstrate ability to maintain ethical behaviour and professionalism.
    4. Critically evaluate interrelated accounting, tax, auditing, and financial management problems and apply various techniques to propose solutions to management for decision-making.
    5. Demonstrate the ability to critically review and evaluate financial information and management processes for decision-making.
    6. Demonstrate knowledge of and engagement with the accounting discipline research and different research methods and techniques, and ability to choose an appropriate method to understand and quantify the empirical relationships, as well as an ability to interrogate multiple sources of knowledge, e.g. academic and non-academic.
    7. Demonstrate appropriate techniques to enable manipulation, treatment, and interpretation of the relevant quantitative and qualitative data, in respect of which a learner can demonstrate an understanding of the complexities and uncertainties of selecting, applying or transferring appropriate techniques to unfamiliar problems in a field of accounting. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Discuss core aspects of the subject matter and how it relates to practice.
  • Apply the knowledge and understanding of the subject matter to perform relevant functions.
  • Demonstrate the knowledge and understanding of the details and technical competence required to perform relevant business functions and enable sound decision-making.
  • Interrogate multiple sources of integrated financial information.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Use a broad spectrum of technologies to acquire information from sources ranging from hand-written to auto-generated business records and electronic databases.
  • Process and organise information and knowledge needed to create value for the organisation in an ever-changing context.
  • Communicate information with impact to create influence using technologies ranging from written reports to visual presentations.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Exercise professional judgement to identify, reduce to acceptable levels and/or address ethical issues.
  • Demonstrate an understanding of working competently and with due care.
  • Protect the confidentiality of information.
  • Demonstrate and understand the requirements to uphold ethical principles and display professional conduct.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Identity problems, clearly analyse and formulate, and propose potential solutions to various business and professional problems.
  • Discuss the nature and functioning of complex forms of enterprise and economic systems and perform tasks necessary for the effective functioning of enterprises in varying circumstances.
  • Use multi-disciplinary approaches to conceptual thinking and problem-solving.

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Develop systematic responses to identified problems in a complex context.
  • Evaluate whether financial statements are prepared according to IFRS, the Companies Act, and the Income Tax Act.
  • Identify non-compliance with the Auditing Profession Act and the Code of Professional Conduct.
  • Use multi-disciplinary approaches to measure performance plans and analyse performance for decision-making.
  • Use multi-disciplinary approaches to make decisions regarding budgets and cash flow projections in relation to the company's objectives.

    Associated Assessment Criteria for Exit Level Outcome 6:
  • Grasp and understanding of accounting research and its applications and address the accounting issues of decision and choice to make suitable recommendations for both individuals and businesses.
  • Apply the knowledge and understanding of the subject matter using quantitative and qualitative tools learned in research methods in the accounting discipline and enable sound decision-making.
  • Familiarise with multiple sources of scholarly avenues (e.g., Elsevier journals, Springer journals, Wiley journals, Google search, conferences, and seminars) and popular media beyond the prescribed textbooks, which are then critiqued and evaluated in an intellectually independent manner.

    Associated Assessment Criteria for Exit Level Outcome 7:
  • Apply research skills for both professional and academic contexts alongside the ability to present and defend research to an expert audience.
  • Undertake independent and critical thinking, analysis, research design and methods, as well as academic discourse, through the compulsory year-long accounting research report.
  • Apply principal sources of accounting-related information and data relevant to industry, commerce, society, and government.
  • Specify models for analysis of both secondary and primary data and interpret model estimation and data analysis in the context of accounting discipline research.

    INTEGRATED ASSESSMENT
    Assessment:
    Competence is assessed by formative and summative assessments to demonstrate the ability to achieve the qualification outcomes. Formative assessments will include class tests, term tests, and assignments. The summative assessment will be conducted in the form of a final written examination.

    A minimum of 10% or at least 10 scripts (if there are fewer than 100 scripts) will be moderated internally and externally following the marking of the final examination by the primary lecturer. The qualification does not have a work-integrated learning component.

    Assessment methods:
    The results of the tests, assignments and the final individual examination will be used to determine a learner's final mark. Formative assessments will contribute 50% towards the final mark. The summative assessment, the final examination, will contribute the remaining 50% towards the learner's final mark.

    The research paper will be conducted under the guidance of a designated supervisor. All research projects must have obtained ethical clearance and be marked internally and externally. If there is a dispute between examiners or a mark deviation of more than 10%, the research paper will be internally moderated. 
    		•

    INTERNATIONAL COMPARABILITY 
    The Bachelor of Commerce Honours in Accounting has been benchmarked against those offered by international universities to allow for ease of comparability and articulation for further postgraduate study.

    Country: Australia
    Institution: University of Western Australia
    Qualification Title: Bachelor of Commerce Honours in Accounting (HON-ACCTG)
    Credits: 48 credit points
    Duration: 1-year Full-time
    Entry Requirements:
  • A three-year Bachelor of Commerce.

    Purpose:
    Honours is a postgraduate degree, a one-year intensive program undertaken after completing a three-year Bachelor of Commerce. The qualification is research-focused, requiring you to conduct research relevant to the field and write a dissertation or thesis. specialise in accounting, with options to focus on other areas like Finance and Economics. An Honours degree provides a strong advantage for careers in consulting, academia, or advanced industry roles, and serves as a foundation for doctoral studies.

    Learning Outcomes:
  • Demonstrate coherent and advanced knowledge of the underlying principles and concepts in accounting.
  • Demonstrate knowledge of research principles and methods.
  • Apply advanced accounting knowledge to evaluate business performance and to solve complex problems.
  • Communicate effectively and succinctly the results of financial analysis.

    Qualification Structure:
    48 points comprising 24 points of coursework and 24 points of research.

    Similarities:
  • The South African (SA) Bachelor of Commerce Honours in Accounting is comparable to the University of Western Australia (UWA), which offers six modules, including a research project over a one-year full-time or two years part-time.
  • Both qualifications accept applicants who have completed an undergraduate degree in accounting and related fields.
  • The SA and UWA qualifications will enhance critical and analytical thinking, problem-solving, communication, and project management skills.

    Difference:
  • UWA qualification is research-focused, requiring you to conduct research relevant to the field and write a dissertation or thesis. specialise in accounting, whereas the SA qualification requires learners to conduct a research project in accounting.

    Country: New Zealand
    Institution: Victoria University of Wellington
    Qualification Title: Bachelor of Commerce Honours in Accounting
    Credits: 120
    Duration: One-year Full Time
    Entry Requirements:
  • A Bachelor of Commerce degree with an average grade of at least B+ in the relevant subject.

    Modules:
  • 30 points are for the research project.
  • 90 points must be of approved courses at the 400 level.

    Similarities:
  • The Victoria University of Wellington (VUW) and the South African (SA) qualifications are offered in one year full-time.
  • Both qualifications have 120 credits.
  • The VUW and the SA qualifications require applicants who have completed the Bachelor of Commerce in a cognate field.
  • Both qualifications consist of a research project over one year full-time or two years part-time.
  • The SA and VUW qualifications progress to a Master of Commerce.

    Conclusion:
    The South African qualification can be compared in terms of structure, content, and exit-level outcomes to qualifications offered by the universities in Australia and New Zealand, which have very similar education structures to those of the South African system. Both systems have a one-year postgraduate honours qualification after completing a three-year undergraduate degree. 
    		•

    ARTICULATION OPTIONS 
    Horizontal Articulation:
  • Bachelor of Accounting Honours, NQF Level 8.
  • Bachelor of Accounting Sciences Honours in Management Accounting, NQF Level 8.
  • Postgraduate Diploma in Finance and Accounting, NQF Level 8.
  • Occupational Certificate: Tax Professional, NQF Level 8.

    Vertical Articulation:
  • Master of Accounting, NQF Level 9.
  • Master of Accounting Sciences, NQF Level 9.

    Diagonal Articulation:
  • Advanced Occupational Diploma: Financial Administration Manager, NQF Level 7.
  • Occupational Certificate: Tax Technician, NQF Level 6. 
    		•

    MODERATION OPTIONS 
    N/A. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A. 

    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. Sol Plaatje 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.