Bachelor of Commerce Honours in Accounting
Apply educational knowledge, skills, principles and methods to practice as a general accountant with specialized knowledge of accounting, management accounting, taxation and auditing expected of Associate General Accountant (AGA), Commercial and Financial Accountant (CFA) or Intermediate qualification towards CA (SA).
Source: SAQA official qualification record. Yiba Verified does not own the underlying qualification data shown on this page.
Qualification type
Honours Degree
Credits
120
Sub-framework
HEQSF - Higher Education Qualifications Sub-framework
Providers listed
1
Qualification snapshot
Official qualification identity fields captured from the qualification record.
Originator
University of the Free State
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
Y
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
2031-06-30
Purpose and entry context
Official SAQA text formatted for easier reading.
Purpose and rationale
Apply educational knowledge, skills, principles and methods to practice as a general accountant with specialized knowledge of accounting, management accounting, taxation and auditing expected of Associate General Accountant (AGA), Commercial and Financial Accountant (CFA) or Intermediate qualification towards CA (SA).
Responding to the needs of the community
Responding to business and industry needs
In life-long learning and the appreciation of the value of education and society
Qualifiers will demonstrate knowledge, skills and applied competence in the field of study that provide opportunities for continued personal growth, gainful economic activity and rewarding contributions to society.
Entry requirements and RPL
Learners who register for this qualification can
- Learn from predominantly written material
- Communicate what they have learnt comprehensively in the medium of instruction
- Learn and take responsibility for their own progress
Recognition of prior learning
The qualification recognises formal and non-formal prior learning (incorporating experiential learning) at a Higher Education and Training Certificate Level 6 in Commerce with a specialized focus on accounting or a functional equivalent.
Structure and assessment
Qualification rules, exit outcomes, and assessment criteria from the SAQA record.
Exit level outcomes
The planned combination of learning outcomes are integrated with critical cross-field outcomes for this Qualification
Practical Competency
The demonstrated ability/skill to achieve the major Skills/Applied Competency of the qualification.
Foundational Competency
The demonstrated understanding, by the Learner, of the embedded knowledge that underpins the end result/outcome.
Reflective Competency
The demonstrated ability/skill to integrate or connect our performances and to reflect on, evaluate and adopt the above competencies.
To successfully complete the qualification the learner will have to demonstrate his/her learning via module specific learning outcomes as well as critical cross-field learning outcomes.
Module specific outcomes will include capabilities relating to module knowledge and the understanding thereof within a management leadership context and capabilities relating to integrated knowledge and skills from a variety of disciplines within the management leadership field.
Critical cross-field outcomes will include those specified in the learning outcomes for approved modules in the certificate and as appropriate to the learner's field of practice.
Preparing corporate reports in compliance with General Accepted Accounting Practice.
Demonstrating and applying theoretical and practical knowledge of auditing.
Demonstrating knowledge of the Income Tax Act, Estate Duty Act and VAT Act in order to calculate tax liability.
Demonstrating knowledge of cost methods and corporate financial management and to interpret cost and management information.
The learner will be able to analyse and apply the basic principles relevant to the following
Prepare financial statements in accordance with GAAP and applicable legislation.
Prepare group statements by incorporating holding companies, subsidiaries, associates and joint ventures.
Interpret General Accepted Auditing Practice.
Demonstrate knowledge of corporate law and ethical code of accountants and auditors.
Apply knowledge to facilitate the audit process.
Calculate personal income tax and estate duty.
Calculate corporate income tax and secondary tax.
Interpret and calculate Value Added Tax.
Interpretation of tax laws and court cases.
Apply and interpret different cost methods and management techniques.
Calculate cost of capital and to analyse investing and financing decisions.
Analyse financial statements and determine business valuations including amalgamations, take-overs and reconstructions.
Communicate financial and control information.
Associated assessment criteria
A learner should provide evidence of learning competency (knowledge, skills and attitude) by means of the following
Financial statements drawn up according to set standards.
An audit programme compiled for statutory audits.
Management report on improvements on internal control.
Calculation of the tax liability in respect of
- Personal tax
- Corporate tax
- VAT
- Estate duty
- Donations tax
Other taxes, e.g. Stamp duty
Estate planning
Tax planning
Management Accounts
Cost reports
Cost volume analysis
Budgets
Investment decisions
Finance decisions
Business valuations
Analysis of financial statements
Progression and comparability
Articulation options
Vertical: It gives access to postgraduate studies at Masters level and qualifying examination towards CA (SA).
Horizontal: It gives access to psotgraduate studies.
Notes
As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006; 2009; 2012; 2015.
NOTES
N/A
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.
Related Qualifications
Explore other relevant certificates and degrees in this field.
Apply educational knowledge, skills, principles and methods to practice as a general accountant with a specialized knowledge of financial accounting, taxation, business finance, management accounting, auditing and enrolling for the qualifying examination for Chartered Accountancy.
To provide students with advanced knowledge and skills about advanced aspects of accounting sciences (including financial accountancy, taxation, management and auditing), thus equipping them for a career as chartered accountant in accounting and management areas of the private and public sectors where their participation will promote sustainable growth and development, and maximise prosperity in all sectors of the economy and society.
Purpose:
The purpose of this qualification is to strengthen and deepen student's knowledge of management accounting and to develop their research capacity in the said field of study. It will also prepare students for a career in management accounting, either as academics or in practice.
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