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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Higher Certificate: Accounting 
SAQA QUAL ID QUALIFICATION TITLE
21075  Higher Certificate: Accounting 
ORIGINATOR
Intec College 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
QCTO - Quality Council for Trades and Occupations  OQSF - Occupational Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
National Higher Certificate  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  160  Level 5  NQF Level 05  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Reregistered  SAQA 06120/18  2018-07-01  2023-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

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 
The primary purpose of the qualification is to provide qualifying learners with the skills and knowledge necessary to become competent in the language and introductory theory of accountancy and management. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
1. Learners who register for this qualification should have passed Grade 12 with sound English language skills and Mathematical skills; or

2. Learners will be admitted to this course of study if they possess a Higher Diploma awarded by the Institute of Business Studies (IBS). 

RECOGNISE PREVIOUS LEARNING? 

QUALIFICATION RULES 
This qualification may be achieved in whole or in part through the recognition of prior learning [Regulation 8(l)(h)]. 

EXIT LEVEL OUTCOMES 
Critical Cross-field Outcomes:

1. Identify, and solve problems in which responses display that responsible decisions using critical and creative thinking have been made.

2. Collect, analyse, organise and critically evaluate information.

3. Reflect on and explore a variety of strategies to learn more effectively.

4. Communicate effectively using language skills.

5. Stimulate and develop thinking patterns involving creativity.

6. Interpret information from various sources.


Specific Outcomes:

1. Accounting Framework:
Demonstrate an ability to interpret and use financial statements.

2. Legal Framework:
Demonstrate a knowledge of the basics of English law as applied to the work of the accountant.

3. Management Information:
Demonstrate a basic knowledge of quantitative techniques and cost accounting.

4. Organisational Framework:
4.1 Demonstrate the nature and purpose of the main types of organisation and distinguish between different forms of organisational structure.
4.2 Demonstrate an understanding of the organisation and its various environments.

5. Information Analysis:
Demonstrate a basic knowledge of information systems.

6. Audit Framework
Demonstrate an understanding of the audit procedure. 

ASSOCIATED ASSESSMENT CRITERIA 
Critical Cross-field Outcomes:

1. Responses show that critical and creative thinking has been used to identify and solve problems.

2.1 Information is presented logically.
2.2 Learner shows evidence of critical thought.

3. Learner shows evidence of effective learning.

4. Learner's written skills are effective: comprehensible and logical.

5. Learner demonstrates an ability to assimilate and adapt knowledge.

6. Information from various sources is presented in a logical and effective way.


Specific Outcomes:

1. Accounting Framework:
1.1 Ability to explain the role and principles of financial accounting and reporting.
1.2 Explain the nature, principles and role of auditing.

2. Legal Framework:
2.1 Identify the main sources of English law and explain how it is administered.
2.2 Describe and outline the various English legal statutes that affect the accountant's work.
2.3 Explain the general principles of the English law of contract.

3. Management Information:
3.1 Discuss the role of cost and management accounting and quantitative analysis with the organisation.
3.2 Describe the role of computers in information analysis.
3.3 Demonstrate output costing methods appropriate to a variety of business.

4. Organisational Framework:
4.1.1 Describe the role of the accountant in the management team.
4.1.2 Explain the structures, functions and objectives of organisations.
4.1.3 Demonstrate familiarity with the roles, functions and styles of management.
4.2.1 Demonstrate familiarity with the theory of organisations and the economic, technological, socio-cultural and political environments.
4.2.2 Appreciate the importance of international trade, the effects of change in exchange rates and balance of payments to the performance of the business.

5. Information Analysis:
5.1 Describe different types of systems, with particular reference to financial systems.
5.2 Evaluate the performance of information systems.
5.3 Describe systems for the security of data and applications.
5.4 Describe the procedures to enable systems' maintenance to be carried out efficiently.

6. Audit Framework
6.1 Explain the nature, purposes and scope of an audit.
6.2 Describe the audit procedures undertaken in the planning stage of an audit.
6.3 Prepare and audit report and understand the form and implications of audit qualifications.


Integrated assessment:

1. Formal, continuous assessment takes place at the end of a module or block of knowledge. Feedback from the tutor occurs in written form.

2. Informal, continuous assessment takes place throughout the learner's studies. Self-assessment will encourage the learner to practise self-evaluation skills. 

INTERNATIONAL COMPARABILITY 
If learners choose to write the ACCA Foundation Stage examinations, their results would be recognised in the United Kingdom. 

ARTICULATION OPTIONS 
1. Articulation possibilities exist with the Association of Chartered Certified accountants (ACCA).

2. The qualifications toward which the graduate may proceed are other accounting qualifications that are not specific to a particular context, and further and/or higher education qualifications. 

MODERATION OPTIONS 
A system of second examiners within the institution will be used, together with a system of external examination at exit levels to the qualification. Where professional or statutory bodies are involved in determining the curriculum, they will also be involved in moderation. 

CRITERIA FOR THE REGISTRATION OF ASSESSORS 
Our own staff will be used as assessors in a manner accommodated within the quality management system of the institution. 

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. Damelin Correspondence College 
2. Intec College 



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.