Postgraduate Diploma in Accounting Sciences
The purpose of the qualification is to provide learners with post graduate-level knowledge, skills and applied competence in the field of Financial Accounting, Auditing, Taxation, Management Accounting and Computer Information Systems that provide opportunities for continued intellectual and professional growth, gain full economic activity and rewarding contributions to society. A further purpose of the qualification is to provide South Africa with significant numbers of Chartered Accountants and Registered Accountants and Auditors for the public and private sector.
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 Pretoria
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
2024-06-30
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
The purpose of the qualification is to provide learners with post graduate-level knowledge, skills and applied competence in the field of Financial Accounting, Auditing, Taxation, Management Accounting and Computer Information Systems that provide opportunities for continued intellectual and professional growth, gain full economic activity and rewarding contributions to society. A further purpose of the qualification is to provide South Africa with significant numbers of Chartered Accountants and Registered Accountants and Auditors for the public and private sector.
The third purpose of the qualification is to fulfil the requirements set by the Public Accountants' and Auditors' Board and the South African Institute of Chartered Accountants to write Part I of the National Qualifying Examination set by the South African Institute of Chartered Accountants.
Entry requirements and RPL
Recognition of Prior Learning (RPL)
The institution conducts RPL in terms of the policy and guidelines of the institution to recognise other forms of formal, informal and non-formal learning and experience. In cases where learners do not comply with the formal admission requirements, the institution applies its RPL policy.
Entry Requirements
The minimum entry requirement for this qualification is
- Bachelor of Accounting Science, NQF Level 7.
Replacement note
This qualification does not replace any other qualification and is not replaced by any other qualification.
Structure and assessment
Qualification rules, exit outcomes, and assessment criteria from the SAQA record.
Exit level outcomes
A Postgraduate Diploma in Accounting Sciences qualified learner is able to
- Prepare financial and group financial statements and other reporting requirements of public and private companies.
- Analyse financial statements of enterprises.
- Treat changes in enterprise structures.
- Prepare other types of financial reports not covered by promulgated Generally Accepted Accounting Practice.
- Determine product costs.
- Perform the role of decision maker through the application of the following techniques:
- Cost-volume-profit analysis.
- Relevant costing principles.
- Linear programming and capital budgeting.
- Regression analysis.
- Learning curve.
- Budgeting.
- Standard costing.
- Perform statutory audits according the South African Auditing Standards and the Companies Act.
- Develop and evaluate computer systems.
- Calculate and evaluate income tax, value added tax and capital transfer tax.
The learner will be able to perform the mentioned activities in an objective and independent manner.
Associated assessment criteria
The learning outcomes can be judged against the following criteria
- Code of Professional Conduct of the South African Institute of Chartered Accountants and the Public Accountants' and Auditors' Board.
- Statements of Generally Accepted Accounting Practice.
- Accounting and Auditing guidelines.
- International Accounting and Auditing guidelines.
- International Accounting Standards.
- South African Auditing Standards.
- The Companies Act and reported cases.
- The Close Corporation Act.
- Income Tax law and cases.
- Best practices in Public and Private Sector.
These documents are available on request.
Integrated assessment
Simulations.
Written examinations.
Progression and comparability
Articulation options
This qualification offers both possibilities of horizontal and vertical articulation.
Horizontal Articulation
- Bachelor of Accounting Science Honours, NQF Level 8.
Vertical Articulation
- Master of Accounting Sciences, NQF Level 9.
International comparability
This qualification compares with the following international qualifications in terms of the range of competencies in the learning content offered.
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.
Use this qualification in your readiness workflow
Once the qualification identity is clear, your institution can structure the readiness work around the right title, NQF level, dates, and supporting records instead of rebuilding that story later.