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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: 

Diploma in Accounting 
SAQA QUAL ID QUALIFICATION TITLE
24414  Diploma in Accounting 
ORIGINATOR
Berea College of Technology (Pty) Ltd 
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 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
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2032-06-30  

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 
The purpose of this programme is to enable learners to gain professional qualifications in the accounting field to meet the demands of the employment sector. The programme has been designed to meet learners who wish to pursue a career in the accounting field. It gives the learner a solid grounding in the skills of accounting. The programme successfully prepares learners to become assistants to accountants / bookkeepers/ financial managers. This programme will hopefully spur the learner to continue to study in the accounting field and continue the philosophy of life long learning.

The attributes a learner will have acquired at the exit of this programme are:
  • Play a vital role in the organisation; e.g. perform their particular duties that their position demands, such as that of a debtor`s clerk/ creditors clerk.
  • Update accounts - daily, weekly and monthly
  • Prepare financial statements
  • Analyse and interpret financial statements
  • Capture data on the computer to perform accounting transactions
  • Maintain and reconcile books
  • Maintain records of accounting information, i.e. financial transactions manually, for e.g. Petty
    cash journal, crj, cpj, general ledger
  • Cope with legal issues relating to their field / industry
  • Perform the duties of accosting clerk
  • Understand the auditing function of the organisation
  • Communicate with individuals on a professional level
  • Make use of accounting packages e.g. Pastel
  • Calculate income tax and use income tax tables
  • Understand the implications of the budget

    This qualification will contribute to the full development of the learner with in the Accounting Environment by providing recognition, further mobility and transportability with in the field of Accountancy and Finance the skills, knowledge and understanding demonstrated within this qualification are essential for social and economic transformation and contribute to the upliftment and economic growth within the Accountancy sector.

    The unit standards in the qualification are intended as building blocks that will make the learner a more Skilled, knowledgeable, informed, and efficient worker in the Accountancy profession.


    Rationale of the Qualification:

    Learners who have successfully completed their second year of study in Accounting will be allowed access to this qualification. This qualification provides the qualifier accessibility to be employed in the accounting department of organisations. The skills, knowledge and understanding demonstrated within this qualification are essential for both social and economic reasons. And contributes to upliftment and economic growth within the organisation. The accountanting employees in an organisation play an integral role in achieving business objectives. This career has a high growth and there is constant need of skilled people. The qualification focuses on skills; knowledge, values and attitudes required for progressing further in the accounting field. The qualification structure is able to allow learners to obtain a broad understanding of Accounting specialisation and competence. It also promotes the notion of life long learning. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
  • Prior learning is taken into consideration on the merit of each learner and the Unique circumstances of each learner.
  • The learner must have the capacity to learn from written material, and be able to be able to gather information and conduct an analysis of the information.
  • Pass in 1st and 2nd year Accounting
  • Grade 12 Accountancy

    Recognition of prior learning (RPL):

    The qualification can be obtained by means of RPL.The learner has to provide proof of prior learning through references of work experience and tasks carried out. The prior learning may be informal, formal and non-formal learning and work experience. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    N/A 

    EXIT LEVEL OUTCOMES 
    Exit Level Outcomes

    On completion of the qualification the learner will be able to:
  • Able to demonstrate practical Competency
  • Competent in analysis and application of accounting principles e.g. in preparation of inancial statements and tax calculation,
  • Able to effectively and accurately communicate financial information
  • Competent in preparing financial statements of different businesses
  • Competent in demonstrating understanding of the Employment Law and its regulations
  • Demonstrate the ability to perform the Internal auditing function -and how to audit and follow up corrective action
  • Able to obtain working knowledge of corporate enterprises and of the current legal provisions concerning businesses
  • Competency in End User Computing Skills

    Critical Cross Field Outcomes:
  • Develop entrepreneurial opportunities
  • Reflecting and exploring a variety of strategies to learn more effectively
  • Communicate effectively using visual, mathematical and/or language skills in the modes of oral and/or written presentation
  • Calculate, analyse,organise and critically evaluate information
  • Organise and manage one and ones activities responsibly and effectively
  • Work effectively with others as a member of a team,group,organisation or community
  • Identify and solve problems in which responses display that responsible decisions using critical and creative thinking
  • Exploiting education and career opportunities 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
  • Provide evidence of learning competency ie.skills, knowledge and attitude in performing the accounting functions
  • Problem solving and develop strategies to resolve problems
  • Analysis of national and international problems and their requirements and opportunities
  • Solve problems by utilising theoretical knowledge
  • Perform research to identify business needs and opportunities and integrate information from different sources
  • Provide supporting evidence in communication regarding ideas
  • Use technology i.e. computers and internet
  • Make connections from theory to practical application
  • Contribute to the development of accounting principles

    Integrated Assessment

    The integrated assessment gives learners the ability to integrate concepts across the unit standards to achieve Competency for the purpose of the qualification. Integrated assessment is to assess the quality of performance Thinking and understanding. It is applicable to formative and summative assessment, which is both practical and theoretical. The integrated assessment must enable learners to display capabilities in integrating practical performance, concepts and theory. 
    		•

    INTERNATIONAL COMPARABILITY 
    This qualification was compared to local providers both public and private providers and the qualification Compared very favorably. It was also compared to qualifications from the United Kingdom, namely the University of Cambridge and the London Chamber of Commerce and the New Zealand Qualifications Authority and the Australian Qualifications Framework. In general this qualification and its component unit standards compare well with their international counterparts. The only major differences Are in formatting and scope of coverage or focus. The differences in the NVQ and NQF level structures make direct equivalation difficult. 

    ARTICULATION OPTIONS 
    With this particular programme learners can further there learning both horizontally and vertically. Learners can receive credits at our institution and move onto other programmes offered at our Institution or they may obtain credits from public institutions and progress vertically. The Professional training obtained from this programme allows our learner`s entrance additional Qualifications the credits obtained can be used as evidence for RPL for other qualifications. 

    MODERATION OPTIONS 
    Moderation ensures that learners who are being assessed are assessed in a consistent, accurate
    and well designed manner. We ensure that all moderators who moderator a particular unit standard of qualification are using comparable assessment methods and are making similar and consistent judgments about Learners performance. The moderators are responsible for the moderation of question papers, the marking Process and marked scripts. External examiners conduct the moderation.

    To ensure that the moderation is credible, we make sure that the following
    guidelines are followed:

    To ensure that the assessment covers, the unit standards completed in the training programme
    To verify that the assessments are fair, valid, reliable and practicable
    To identify the need to redesign an assessment if need be
    To provide an appeals procedure for the dissatisfied learners
    To evaluate the performance of assessors

    Recommendation of a moderating body or bodies:

    Moderators are used for assessments. Moderators are normally appointed from outside the institution I.e. either from a public tertiary institution or industry, where the qualification of the moderator must be relevant to and a higher qualification level than that of the level of the programme they are responsible for moderating. As a quality control mechanism the moderators must provide certified copies of there Qualifications. 

    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. Berea College of Technology (Pty) Ltd 


    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.