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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Higher Diploma: Commerce: Cost and Management Accounting 
SAQA QUAL ID QUALIFICATION TITLE
21088  Higher Diploma: Commerce: Cost and Management 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 Diploma  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 06  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Reregistered  SAQA 9900/00  2018-07-01  2023-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2026-06-30  

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 appropriate knowledge, skills and attitudes to effectively pursue a career in Cost and Management Accounting, Accounting, Finance or Administration. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Upon entry to the Higher Diploma Programme, it is assumed that learners should have demonstrated:
  • The ability to express themselves clearly and correctly both orally and in writing in English (NQF 4)
  • The ability to apply numeric skills, including basic arithmetic (add, subtract, divide, multiply) (at least NQF 3); and
  • Basic awareness of the nature business functioning

    Upon entry to the Higher diploma programme, the learners should be in possession of:
  • A Matric entrance - Grade 12 or a Standard 10; and/or
  • IBS Higher Diploma or equivalent; and/or
  • A certificate or diploma in cost and management accountancy that will offer credits towards the Higher Diploma and/or
  • Four years business experience

    Recognition of prior learning:
    This qualification may be achieved in whole or in part through the recognition of prior learning 

  • RECOGNISE PREVIOUS LEARNING? 

    QUALIFICATION RULES 
    This qualification may be achieved in whole or in part through the recognition of prior learning 

    EXIT LEVEL OUTCOMES 
    A). 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. Work effectively with others as a member of a team, group, organisation and community
    3. Organise and manage oneself and one's activities responsibly and effectively
    4. Collect, analyse, organise and critically evaluate information
    5. Demonstrate understanding of the world as a set of related systems by recognising that the problem solving context does not exist in isolation
    6. Reflect on and explore a variety of strategies to learn more effectively
    7. Explore business and career opportunities
    8. Develop entrepreneurial opportunities
    9. Look at the environment on a macro basis rather than a micro basis in order to enhance the current environment
    10. Communicate effectively using visual, mathematical and language skills in the modes of oral and/or written persuasion
    11. Demonstrate understanding of the economic world in context as a dynamic interactive world that does not exit in isolation
    12. Demonstrate effective and responsible decision making
    13. Stimulate and develop thinking patterns involving creativity
    14. Interpret information received via the media and other sources
    15. Remain receptive and responsive to current trends and developments
    16. Use technology effectively and responsibly
    17. Conduct research independently

    B). Specific outcomes:

    1. Company Law
    Ability to:
  • List and describe the six forms of ownership that a business may choose
  • Describe the reasons for forming close corporations and how a company is converted into a close corporation
  • List the advantages and two disadvantages of each type of business ownership
  • Choose the correct form of business ownership for a business
  • Describe the formalities required when forming a limited company or close corporation
  • Describe the different types of shares and the ways in which shares are issues
  • Describe the offer of shares and the prospectus
  • Describe the process of appointment and removal of directors
  • Describe the rights and duties of directors
  • Define and explain distributable profits and dividends
  • Explain the term 're-organisation'

    2. Cost and Management Accounting
    Ability to:
  • Define cost accounts
  • Describe the object of cost accounts
  • Outline the advantages of a cost accounting system
  • Define cost
  • Describe the two costing methods used and apply these to working examples
  • Analyse the total costs of various items
  • Define prime costs and explain the various prime costs
  • Define the term overhead and explain the various overheads
  • Illustrate items of job costs indicating how a total cost would be calculated
  • Show how costs are estimated
  • Describe the process of implementing a costing system
  • Describe the responsibilities of the staff directly concerned with a costing system
  • Describe the principles of factory organisation and how these impact on costs
  • Describe how information on costs (cost data) should be used as a control mechanism

    3. Statistics
    Ability to:
  • Describe the methods for collecting data
  • Describe the methods for classifying data
  • Describe the methods for tabulating data
  • Describe the term median and be able to calculate a simple weighted average
  • Prepare simple commercial graphs and charts (Range: pie, budget and historiograms)
  • Describe smoothing of graphs and how this impacts on forecasting
  • Demonstrate understanding of simple correlation and regression analysis
  • Describe the elementary probability theory
  • List some sources of published statistics and describe how these statistics are interpreted

    4. Economics
    Ability to:
  • Describe the theory of demand and supply
  • Describe how the total economic activities are measured
  • Describe the economics and dis-economics of scale
  • Describe the market structure and define terms such as perfect competition, monopoly, monopolistic competition and oligopoly
  • Describe the law of diminishing utility
  • Describe the law of diminishing returns
  • Identify the macro-economic variables
  • Explain economic equilibrium in two, three and four sector models
  • Define terms consumption, the multiplier, aggregate demand, aggregate supply, credit creation
  • Describe the functions of money and explain the demand for money (liquidity preference)
  • Explain the relationship between inflation and unemployment and their impact on the economy
  • Discuss the advantages and disadvantages of direct and indirect taxes
  • Describe the meaning of fiscal policy
  • Define the term monetary policy and explain the instruments of monetary policy
  • Describe the concept of economic growth
  • Describe terms such as protectionism, balance of payments, exchange rate
  • Explain various exchange rate systems

    5. Financial Accounting I
    Ability to:
  • Demonstrate understanding of the double-entry system of accounting
  • Describe the classification of and accounting for capital, assets, liabilities, expenses and income
  • Describe the distinction between revenue and capital expenditure
  • Illustrate the accounting equation
  • List the books of original entry
  • Record repetitive transactions in the books (journals) of prime entry and posting to the general ledger
  • Extract a trial balance
  • Describe the concepts of matching, prudence, consistency and going concern
  • Explain how accruals and prepayments are entered
  • Describe and illustrate the various methods of stock valuation (Range: FIFO method, LIFO method, weighted average method and the lower of cost or net realisable value)
  • Define the term depreciation
  • Explain the various depreciation methods (Range: straight-line, reducing balance, revaluation and sum of the digits)
  • Explain how fixed assets are disposed of
  • Describe bad debts, bad debts recovered
  • Explain how to provision for doubtful debts and provision for discount
  • Demonstrate the preparation of financial statements
  • Sole traders (Range: trading account, year-end adjustments, closing entries, income statement and balance sheet)
  • Associations not for gain (for example clubs) - receipts and payments account, year-end adjustments, income statement and balance sheet
  • Reconcile a bank statement
  • Write up and reconcile debtors and creditors control accounts with debtors and creditors ledgers
  • Make adjustments (Range: errors of principle, omission, commission and original entry and compensating errors)
  • Prepare departmental income statements
  • Prepare inter-departmental transfers
  • Allocation departmental expenses
  • Describe partnership accounts and define terms (Range: Appropriation accounts, interest on capital and drawings, salaries paid to partners, sharing of profit or loss fixed and fluctuating capital accounts and current accounts
  • Prepare a simple cash flow statement in respect of a sole trader (Range: capital introduction, profit, drawings, leans raised and repaid, increases and decreases in working capital, purchase and disposal of assets)
  • Describe the presentation of manufacturing statements and define terms (Range: elements of costs, stock valuation, unit costs, mark-up percentage, work in progress, sales of raw materials, allocation of expenses)
  • Prepare departmental income statements
  • Prepare inter-departmental transfers
  • Allocation departmental expenses
  • Describe partnership accounts and define terms (Range: Appropriation accounts, interest on capital and drawings, salaries paid to partners, sharing of profit or loss fixed and fluctuating capital accounts and current accounts
  • Prepare a simple cash flow statement in respect of a sole trader (Range: capital introduction, profit, drawings, loans raised and repaid, increases and decreases in working capital, purchase and disposal of assets)
  • Describe the presentation of manufacturing statements and define terms (Range: elements of costs, stock valuation, unit costs, mark-up percentage, work in progress, sales of raw materials, allocation of expenses)

    6. Financial Accounting II
    Ability to:
  • Discuss the formation of a company
  • Distinguish between par value shares and no par value shares
  • Distinguish between the different classes of shares
  • Process the accounting entries for the issue of shares and debentures
  • Convert par value shares to no par value shares, and no par value shares to par value shares
  • Process the accounting entries for the redemption of preference shares
  • Process the accounting entries for the redemption of debentures
  • Draw up company financial statements, including an income statement, balance sheet and cash flow statement
  • Draw up a production cost statement, income statement and balance sheet of a manufacturing company
  • Process the accounting entries when a company buys a business, including a partnership; and
  • Account for the conversion of a partnership into a company
  • Discuss the formation of a close corporation
  • Explain the differences between a close corporation, a company and a partnership
  • Draw up financial statements for a close corporation
  • Convert a partnership into a close corporation; and
  • Convert a company into a close corporation
  • Write up the ledger accounts of non-independent branches
  • Draw up the financial statements of dependent branches; and
  • Draw up the financial statements of foreign branches
  • Draw up consolidated financial statements for a company with wholly-owned subsidiaries
  • Draw up contract accounts
  • Draw up instalment sales accounts; and
  • Account for joint ventures
  • Prepare final accounts and statements

    7. Information systems and technology (Concepts of management computing)
    Ability to:
  • Define management information systems and the way it provides information for decision making at different management levels
  • Define, discuss and demonstrate working knowledge of the different aspects of computer hardware and software fundamentals
  • Describe and demonstrate the use of files, databases and the processing and storage of data
  • Demonstrate working knowledge of basic computer terminology
  • Demonstrate the ability to develop and implement a computer system
  • List the provisions of the 1983 Computer Evidence Act

    8. Business Communications
    Ability to:
  • Give a broad definition of communications with special reference to the interpersonal communication process in the business environment
  • Distinguish between verbal and non-verbal communication
  • Describe the interpersonal communication process and a basic interpersonal communications model, including reference to the message, code, feedback and interference
  • Describe mass communication as a process, with reference only to the way in which it differs from the interpersonal communications process
  • Outline of development and functions, advantages and disadvantages of mass media
  • Describe the different types of non-verbal communication
  • Describe organisational communication (Range: Vertical, horizontal, diagonal, small group communication, the grapevine, internal communications media, external communications media
  • Identify communication barriers (Range: Physical, Physiological, Psychological, Semantic)
  • Define verbal communications (Range: register, style, tone)
  • Analyse using practical communication situations
  • Deal with business correspondence. Range:
    Concise formats (telephone messages, telegrams, telexes, formal invitations and accepting/declining these, bulletin board notices and so on)
    Memorandum (inter-office and interdepartmental)
    Letters of enquiry and replies to these
    Letters of complaint and adjustment
    Letters of invitation to VIPs
    Sales promotion/marketing through circulars
    Application with/without curriculum vitae
    Letters of appointment/resignation
    Testimonials/references
    Letters to the press
    Letters of goodwill/introduction
  • Prepare and advertisement. Range:
    The AIDA formula
    Factual, emotive and persuasive advertising
    Advertising ethics and the Advertising Standards Authority
    Classified ('smalls')
    Display advertisements (including those featuring employment opportunity)
    Mail drops (leaflets, brochures, circulars)
    Press releases
  • Prepare and chair meetings. Range:
    Notice, agenda and minutes of organisations not for gain
    Annual general meeting
    Special/extraordinary general meetings
    Executive/committee meetings
    Knowledge of basic meeting procedure applicable to the appointment, rules of debate - proposals and amendments, seconding, motions, replies, point of order, voting, adjournment/closing and so on, excluding proxies - and relevant terminology
    Holding of mock meetings
  • Prepare written reports. (Range: Formal and semi-formal (memorandum or letter form) reports, summary (investigation), progress, attendance and annual reports, graphic representations, questionnaires, objective scientific writing)
  • Answer a telephone
  • Conduct an interview
  • Conduct a public performance. (Range: introduction, announcements, welcoming speeches, proposing toasts, presentation of reports, formal speeches)

    9. Management I
    Ability to:
  • Explain the role of the business organisation and management in satisfying people's needs
  • Describe what the management process entails and how it enables organisations to achieve their goals
  • Describe the different levels and kinds of managers in an organisation
  • Explain the skills required of management and how the skills are acquired
  • Describe the scope of management and its challenges
  • Describe the concepts of systems theory
  • Describe the composition and characteristics of the management environment
  • Describe the internal and micro-environment including the different levels of management in the enterprise; the managerial skills required at the various levels
  • Explain the market or task environment and macro-environment
  • Understand the interface between the enterprise and the environment including change, competition and crisis
  • Explain ways in which management reacts to the environment
  • Understand the importance of planning
  • Explain the development of organisational goals as a step in the planning process
  • Understand the impact of planning premises
  • Describe the nature and specifications of organisational goals
  • Explain the process of goal setting; the management of multiple goals and the techniques for goal setting for the individual organisation with special emphasis on the process, benefits and weaknesses of MBO
  • Understand the importance of planning
  • Identify and discuss the different kinds of organisational plans and explain the time frame for planning
  • Explain the steps in the planning process
  • Identify barriers to effective planning and know how to overcome these barriers
  • Identify and discuss important planning tools
  • Discuss the concept of strategic planning
  • Describe the strategic planning process
  • Explain the levels of strategy
  • Explain each component of the strategic planning process and discuss behavioural considerations affecting strategic choice
  • Define an information systems and identify the components of an information system
  • Describe a classification of information systems
  • Describe the steps in developing an information system
  • Understand the term "organising" in the management sense and describe how organising fits in with other functions in the management process
  • Describe the designing of the structure of an organisation and describe the use and limitations of the various kinds of structures
  • Understand how authority ties into management
  • Distinguish between various types of power
  • Do an analysis of delegating and understand the link between authority, centralisation and decentralisation
  • Explain the importance of co-ordination
  • Highlight the aspects of job design
  • Define the major types of managerial decisions and explain conditions under which managers make decisions
  • Describe the rational model of decision making
  • Discuss the techniques for improving group decision making
  • Explain quantitative tools for decision making
  • Discuss the importance of leadership as a fundamental management function and explain the nature and components of leadership
  • Participate in the leadership versus management debate
  • Examine different leadership models in an effort to throw light on the essence of leadership
  • Discuss the contemporary perspectives on leadership
  • Review the interfaces between leadership and organisational politics
  • Explain what motivation encompasses and explain the different motivational theories
  • Explain the role of money as a motivator
  • Describe how to create fobs that motivate
  • Describe the difference between groups and teams and the reasons why people form teams
  • Describe the different types of groups found in an organisation
  • Describe the stages in group development and appropriate leadership styles
  • Explain the emergence of group characteristics and describe inter-group dynamics
  • Discuss how to develop groups and teams
  • Understand the importance of control as the final component of the management process and explain the focal points of control
  • Illustrate the relationship between control and planning and hence the cycle of the management process
  • Understand the difference between planned and reactive change
  • Describe the forces for change and the types of change
  • Explain the change process
  • Understand resistance to change and to overcome it
  • Describe the methods to introduce change
  • Understand the relationship between culture and change

    10. Management II
    Ability to:
  • Define and explain the scope of the following functions using work-related examples:
  • Marketing
  • Operations
  • Purchasing
  • Financial
  • Human resources
  • Public relations
  • Explain the nature and attribution of information and data and the managers' need for these
  • Demonstrate working knowledge of computer systems
  • Identify, define and explain the terms "business ethics" and "social responsibility" and the relationship / balance between them

    11. Management III
    Ability to:
  • List all the resources available to management and explain how to utilise these to the maximum potential
  • Demonstrate, using work related examples, how technological change impacts on resource allocation
  • Explain the role of the chief executive in key management functions
  • Explain factors which necessitate change in an organisation and how to manage transformation in an organisation
  • List and explain the various systems and measures available to generate information and to measure and monitor performance within the undertaking
  • Discuss, using practical examples, the major issues confronting managers in South Africa today

    12. Principles of Law
    Ability to:
  • Define the concept of law
  • Relate the purposes and functions of law
  • Describe real rights and personal rights
  • Define the concept of legal personality
  • Explain the various forms of business enterprise
  • Identify the sources of SA law
  • Differentiate between the various SA courts and the jurisdiction of these courts
  • Describe the doctrine of precedence
  • Explain legal procedures and practitioners
  • Describe the divisions of law in SA
  • Identify the basic legal principles that feature in all contracts
  • Explain how and when a contract is created and the rules that apply to all contracts
  • Demonstrate the difference between void and voidable contracts
  • Describe the conditions that may attach to a contract
  • Describe contracts in restraint of trade
  • Define the meaning of contracts for the benefit of third parties
  • Define cession, delegation and assignment
  • Explain how a contract can be breached and the remedies for breach of contract
  • Describe the ways in which a contract may be terminated; and
  • Describe the rules relating to misrepresentation in delict

    13. Income Tax
    Ability to:
  • Describe the current law relating to Income Tax
  • Compute taxable income and assess losses
  • Demonstrate the ability to calculate gross income and be able to determine exemptions from, deductions and rebates on gross income
  • Apply double taxation agreements
  • Calculate amounts due to the South African Revenue Services with regard to Income Tax, PAYE, SITE and VAT

    14. Cost and Management Accounting II
    Ability to:
  • Discuss various cost allocation concepts and apply these to product pricing
  • Conduct financial analysis
  • Prepare budgets
  • Manage working capital through cash flow planning and control
  • Explain the term cost of capital and the various elements that contribute to the cost of capital
  • Perform calculations to calculate the cost of capital
  • Identify ways in which a close corporation or limited company may acquire long term financing

    15. Cost and Management Accounting III
    Ability to:
  • Demonstrate using work-related examples how to allocate costs
  • Explain profit planning
  • Demonstrate, using work-related examples, the ability to price products effectively and so a company financial analysis
  • Explain how to manage working capital
  • Explain, using work-related examples how to determine the cost of capital and long term financing 

  • ASSOCIATED ASSESSMENT CRITERIA 
    A). Critical Cross-field Assessment:

    1.1 Problems are solved by means of exploring and critically evaluating abstract and personal situations.
    1.2 Problems are solved by generating alternative strategies for dealing with those problems.

    2. Collaborative work as part of a team, group, organisation or community is effective.

    3. Organisation and management of self and activities is responsible and effective.

    4.1 Information is collected, analysed, organised and critically evaluated.
    4.2 Recognition of the problems solving context as part of a larger context is demonstrated.

    5.1 Understanding of the world as a set of related systems is demonstrated.
    5.2 Strategies to manage effectively are explored and reflected on.

    6. Education and career opportunities are explored.

    7. Entrepreneurial opportunities are developed.

    8. -

    9.1 The environment is seen on a macro basis.
    9.2 Current environment is enhanced.

    10. Communication using visual, mathematical and language skills in the modes of oral and / or written persuasion is effective.

    11. Understanding of the economic world as a dynamic, interactive world that does not exist in isolation is demonstrated.

    12. Decision making is responsible and effective.

    13. Creative thinking patterns are stimulated and developed.

    14. Information from the media and other sources is interpreted.

    15.1 Current trends and developments are monitored.
    15.2 Appropriate responses to current trends and developments are made.

    16. Technology is used effectively and responsibly.

    17. Research is conducted independently.


    B). Specific Assessment Criteria:

    1. Company Law
  • Demonstrate an understanding of the procedures to be followed when forming a company.
  • Identify and demonstrate the different types of companies.
  • Demonstrate an understanding of the difference between a company and a closed corporation.
  • Demonstrate an understanding of how capital is raised and profit distributed in a company and a closed corporation.
  • Demonstrate application of the day-to-day functioning of a company and a CC and the duties, functions of key personnel in such organisations.

    2. Cost and Management Accounting I:
  • Explain the general principles and terminology behind process costing.
  • Identify various elements of cost and analyse the cost volume profit distribution.
  • Explain the various cost accounting systems and apply this understanding to an analysis for choosing the most appropriate system.
  • Define the relationship between cost and financial accounting.
  • Demonstrate an understanding of cost control.

    3. Statistics
  • Demonstrate the ability to apply different methods of collecting, classifying and tabulating data
  • Demonstrate thorough knowledge of the different sources of published statistics and how to apply the data in these
  • Demonstrate the ability to use and interpret statistics as applied to commercial and industrial results

    4. Economics
    1. Economics
  • Explain the theory of demand, cost and supply.
  • Measure total economic activities.
  • Explain the critical factors and themes, which influence:
    - International trade and finance.
    - Monetary policy.
    - Public finance.
    - Labour economics.
  • Describe the growth and development of the South African economy.

    5. Financial Accounting I
  • Explain and demonstrate the ability to use the double entry system.
  • Record financial transactions in the books of original entry.
  • Post totals in books of original entry to the general ledger and extract a trial balance while demonstrating the ability to apply concepts such as matching, accrual, prudence, consisting and on-going concern concepts.
  • Reconcile bank statements with cash records.
  • Record transactions while posting correctly to control accounts.
  • Interpret accounts.

    6. Financial Accounting II
  • Explain the requirements for forming, raising capital, administering and dissolving partnerships.
  • Explain the requirements for forming a company, raising and redeeming own and borrowed capital.
  • Explain the procedure for acquiring a new business.
  • List the requirements for changing the form of ownership of a business undertaking.
  • Explain and prepare work-related examples of contracts, instalment agreements and joint venture agreements.

    7. Information systems and technology (Concepts of management computing)
  • Provide an overview an information system and its components.
  • Define the main terms.
  • Demonstrate the ability to develop and implement a computer system with due considerations to existing applicable legislation.

    8. Business Communications
  • Identify the major theoretical aspects of communication.
  • Demonstrate an ability to communicate effectively via the media and the medium of advertising.
  • Identify barriers to effective communication and demonstrate strategies to overcome such barriers.
  • Prepare and present written information.
  • Deliver oral presentations.

    9. Management I
  • Differentiate the major differences between profit and non-profit making undertakings.
  • Provide an overview of the basic principles of management including planning, organising leading and controlling and their associated application in the workplace.
  • Describe the objectives of co-ordination and apply these.
  • Identify and apply in work-related examples communication in organisations.
  • Provide a framework for organisation change and methods to manage change.
  • Demonstrate an understanding of the strategic planning process.
  • Identify the importance of management information systems, and demonstrate an understanding of the development of MIS in an organisation.

    10. Management II
  • Develop a fundamental understanding of the nature of management and the various functions within the organisation, the interrelationship between these various functions and their impact on the achievement of organisation objectives.
  • Apply various management principles to a work situation.
  • Develop a fundamental understanding and application of social responsibility and business ethics in the organisation.

    11. Management III
  • To demonstrate that all management are integrated, interactive and re-enforce each other
  • Identify, especially the decision-making and resource allocation roles of top management and the chief executive
  • Identify and apply methods leading to the effective utilisation of all the organisation's resources

    12. Principles of Law
  • Explain and apply the most important aspects of:
    - Contracts
    - Sale agreements
    - Law of agency
    - Partnership agreements
    - Companies, and
    - Leases

    And apply them to working examples.

    13. Income Tax
    To demonstrate fundamental understanding of the current Income Tax legislation relating to taxation and its practical application Range:
  • Individuals
  • Companies
  • Close corporations
  • Partnerships, and
  • Trusts

    14. Cost and Management Accounting II
  • Demonstrate an understanding of various cost allocation concepts in relation to product pricing.
  • Demonstrate an understanding of financial analysis, the management of working capital and the calculation of the cost of capital.

    15. Cost and Management Accounting III
  • To demonstrate the use of particular techniques in the solving of business problems; so that - as the management accountant - you can be an effective member of the management team


    Integrated assessment:

    1. Continuous assessment in the form of self-assessment is carried out by the learner. This is done using activities and self-evaluation exercises. Continuous assessment is also carried out by the facilitators in the form of assignments that the learner must submit upon completion of each module of the learning programme

    2. Formative and summative assessment are integrated in a final portfolio assessment, case studies, reports, tests and practical tasks. The learner builds up a portfolio of activities, assignments and projects which are assessed in order to determine whether the learner has achieved the exit level outcomes of the qualification 

  • ARTICULATION OPTIONS 
    1. Articulation possibilities exits with other Intec Higher Diplomas in Commerce and Management:
    Intec Higher Diploma in Financial Accounting

    2. The qualifications towards which the graduate may proceed are other managerial qualifications that are not specific to this particular context. Diversification into other specialised areas such as:
  • Human Resources Management
  • Labour Relations
  • Human Resources Development
  • Marketing Management
  • Public Relations
  • General Management 

  • 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 
    For own staff will be used as assessors in a manner accommodated within the quality management system of the institution. This would apply to outside assessors also as they will have to comply with all quality assurance procedures 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 
    As per the SAQA decision to re-register all provider-based qualifications on the National Qualifications Framework that meet the criteria for re-registration, this qualification has been re-registered from 1 July 2018. 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.