Qualification

SAQA ID 79144

NQF Level 07

Registered-data under construction

Bachelor of Accountancy

Purpose:

Source: SAQA official qualification record. Yiba Verified does not own the underlying qualification data shown on this page.

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Qualification type

National First Degree

Credits

480

Sub-framework

HEQSF - Higher Education Qualifications Sub-framework

Providers listed

Qualification snapshot

Official qualification identity fields captured from the qualification record.

Originator

University of Limpopo

Quality assurance functionary

CHE - Council on Higher Education

Field

Field 03 - Business, Commerce and Management Studies

Subfield

Finance, Economics and Accounting

Qual class

Regular-Provider-ELOAC

Recognise previous learning

Important dates

These dates are carried directly from the qualification record.

Registration start

2024-07-01

Registration end

2027-06-30

Last date for enrolment

2028-06-30

Last date for achievement

2033-06-30

Purpose and entry context

Official SAQA text formatted for easier reading.

Purpose and rationale

Purpose

This qualification aims to equip graduates with strong mastery of financial accounting, management accounting and finance, auditing and taxation in a manner that prepares them to be responsible social citizens to contribute toward managerial, accounting and finance positions in the Republic. Furthermore, this qualification prepares the learners for national and international professional qualification in accounting and to postgraduate research programs.

Rationale

The rationale for this qualification is to produce graduates with competence in theoretical and practical knowledge of accountancy - with critical and analytical thinking to prepare and interpret financial records relevant to the competency framework of the South African Institute of Chartered Accountants (SAICA) and the need of national and international labour market.

Entry requirements and RPL

Learners accessing this qualification are assumed to have an equivalent NQF Level 4/Grade 12 qualification and be competent in:

Accounting at NQF Level 4.
English at NQF Level 4.
Mathematics at NQF Level 4.

Recognition of Prior Learning

Recognition of prior learning where the need arises is accessed and approved by the faculty according to peculiarity of prior learning of the applicant. This is done without prejudice to general university admission regulations.

Learners seeking enrolment into this qualification should show psychological maturity and exhibit independence in handling lecture materials - to enhance self study with minimal assistance while also recognising the scarcity of time and to manage same effectively.

Access to the Qualification

Generally, access will be given to enthusiastic learners presently in possession of matriculation qualification with University degree entrance to enable registration into the first level of study. Applicants should have passed English Language, Mathematics, Accounting and Economics at the matriculation examination.

Structure and assessment

Qualification rules, exit outcomes, and assessment criteria from the SAQA record.

Qualification rules

The Bachelor of Accounting Science (BAccs) qualification is pitched at NQF Level 7 (old Level 6) with a minimum of 480 credits and all courses are compulsory as in annexure A.

The Degree of: Baccalaureus Computationis (B.Compt.)

Major subjects

Financial Accounting; Auditing; Financial Management and Taxation.

Admission (Minimum) requirements

Mathematics/Maths Literacy 4/(6): (50-59%)/(70-79).
English 4: (50-59%).
Accounting 5: (60-69%).
APS score: 27/28.

Curriculum

The Bachelor of Accounting Science graduate should be able to

Assume role of academic or professional article to complete accounting professional requirements.
Assume a managerial level position in the government or private sector, such as management, operational or finance and/or accounting positions.
Gather financial data, prepare and produce financial reports in an informative manner to guide informed decision of internal management operations and external users; and to prepare such reports in adherence to generally accepted accounting principles and the international financial reporting standards.
Keep abreast of new developments in accounting and to integrate such developments in the preparation and interpretation of financial reports.
Offer advice on best sources of finance and assist in relevant decision making using appropriate methodology.
Apply strategic cost management techniques in planning for and achieving strategic corporate objectives, and to design suitable costing system to suit corporate operations.
Recognize existing income tax laws and in recognition of such laws, to compute income tax liability for firms, and to offer necessary advice to manage corporate tax.
Design internal control procedure; have a firm grasp of audit risk and planning procedure to facilitate internal and external auditing functions of an accountant and in doing so assist the firm to identify red flags to potential fraud.
Apply accounting and finance techniques to optimize limited resources, maximize profit with lowest possible cost, but recognising also the social responsibility of the firm.
Apply analytical skills in solving existing business problems and avoiding potential future traits.

Associated assessment criteria

Associated Assessment Criteria

Can learners demonstrate competence in the preparation of relevant financial statements using available source data and/or analysis and interpretation of prepared financial statements?
Are learners able to apply good business judgment through theoretical and practical skills to solve complex business problems?
Can learners determine the effect of tax, risks and inflation in capital investment options using two common capital investment analyses?
Do learners possess the skill to identify inadequacy in a corporate financial information system and suggest improvement therein?
Can learners describe a sample audit planning and associated program for a firm's operation?
Can learners explain suitable legal and professional responsibility of an auditor?
Have learners gained mastery of how to determine effective cost management system for a given firm, calculate and prepare such information for strategic cost decisions of management?
Can learners analyse and advise a tax entity regarding its tax position?
Have learners mastered the interrelatedness existing between accounting, economics, law and such impact on economic stability and development?

Integrated Assessment

The integrated assessment leading to a Bachelor of Accounting Science is aimed at achieving the Exit-Level Outcomes through cumulative application of learners' performance from first level to final level of study. To achieve this purpose learners are tested on materials covered from the beginning of each semester to the end (normally in a three/four hours exam) for each semester/year course. The integrated assessment examines candidates' application of previous knowledge in lower level courses to new courses that emerge as learners progress to upper level; hence learners are examined to demonstrate mastery of the chain link and continuity in accounting education and profession - with the ability to situate current knowledge on previous studies. Toward this goal, a bachelor of accounting science candidate is accessed on practical and qualitative capability; such as in critical reading and thinking, assessment and finding solution to complex financial problems suitable at the level of candidate's study.

Progression and comparability

Articulation options

Learners are permitted to switch at various levels of undergraduate programs leading to BCom Accounting and other faculty (commerce and management) related courses.

International comparability

The Bachelor of Accounting Science curriculum is in line with competency framework of the South African Institute of Chartered Accountants (SAICA) which is formulated according to the stipulations of the International Federation of Accountants (IFAC) the International Accounting Standards Board (IASB) and the International Financial Reporting Standards (IRFS).

Notes

As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2009; 2012.

Providers currently listed

This reflects provider names published on the official record. It is useful for qualification discovery, but it should not be treated as a substitute for checking the relevant quality body’s latest provider status.

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