North-West University

Bachelor of Commerce in Chartered Accountancy

Business, Commerce and Management Studies - Finance Economics and Accounting

Purpose and Rationale

Purpose: The primary purpose of the professional Bachelor of Commerce in Chartered Accountancy is to provide a well-rounded, broad education that equips qualifying learners with the knowledge base, theory, methodology in conjunction with procedural knowledge of chartered accountancy, and to enable them to demonstrate initiative and responsibility in a professional context. The qualification prepares learners for professional training and post-graduate studies. The qualification is aimed at delivering qualifying learners that can after adhering to the criteria enrol for the Bachelor of Commerce Honours in Chartered Accountancy.

Rationale: The Bachelor of Commerce in Management Accountancy is a qualification that is in line with the requirements of the Chartered Institute for Management Accountants and will provide South Africa with skilled and well qualified management accountants. The Bachelor of Commerce in Chartered Accountancy is a Professional Degree in line with the South African Institute of Chartered Accountants requirements to provide South Africa with skilled and well qualified Chartered Accountants.

Outcomes

  1. Evaluate and apply integrated knowledge, skills and professional values and ethics in the field of Chartered Accountancy and a range of core disciplines, including business sciences, ethics, mathematics, statistics, accounting, taxation and commercial law and governance.
  2. Identify, analyse, critically reflect on, and address complex problems in the accountancy field and course of managing a business and apply evidence-based, practice-driven solutions to problems.
  3. Apply professional skills to enable the professional accountant to make successful use of the knowledge gained through education.
  4. Function effectively as an individual in teams that may be diverse in terms of gender, race, religion, and culture that acquire intellectual, technical, functional, personal, interpersonal and communication skills and organisational and business management context.
  5. Provide accurate financial information to management for decision making.
  6. Make responsible judgements, decisions and actions based on a strong value system, and an awareness and understanding of moral, ethical, social, cultural, and environmental issues as professional accountants.
  7. Apply social, civic, and environmental responsibilities within the context of professional accountants, and commitment to social justice, democracy, human rights and the integrity of the environment, manifested in conduct that respects and upholds the rights of individuals, groups, and communities.
  8. Explore and apply knowledge, skills and professional values essential to professional competency to achieve life-long learning.

Assessment Criteria

Associated Assessment Criteria for Exit Level Outcome 1:

  • Evaluate and apply main concepts, principles, procedures, rules, formulas, laws etc. that form the core knowledge, skills and values to different areas of specialization within the field of Chartered Accountancy.

Associated Assessment Criteria for Exit Level Outcome 2:

  • Solve complex and unfamiliar problems through the creation of new knowledge and understanding within the field of Chartered Accountancy.
  • Position own knowledge and understanding within the context of broader societal trends and developments.
  • Engage in informed argument and reasoning, based on a principled defence of personal values, beliefs and practices.
  • Provide potential solutions to various business and professional problems are formulated and proposed and an appropriate course of action is concluded.
  • Apply multi-disciplinary approaches to conceptual thinking and problem-solving are used.

Associated Assessment Criteria for Exit Level Outcome 3:

  • Operate independently and take full responsibility for own work, and, where appropriate, to account for leading and initiating processes and implementing systems while ensuring good resource management and governance practices.

Associated Assessment Criteria for Exit Level Outcome 4:

  • Articulate a clear vision and goals, and motivate others to achieve them.
  • Apply ethical and professional approaches to diverse contexts, settings and teams.

Associated Assessment Criteria for Exit Level Outcome 5:

  • Communicate effectively in a variety of formats (oral, written, visual and electronic) to diverse audiences and for various purposes.
  • Use appropriate communication technologies to report financial information and reports.

Associated Assessment Criteria for Exit Level Outcome 6:

  • Act honestly and demonstrate integrity, accountability and trustworthiness whilst interacting with others.
  • Conduct work in a manner that protects the public interest, the client, employer and other relevant stakeholders, and put these before one's own interest.
  • Evaluate the impact of different value systems implicit in, among others, religion, culture, social standing, economic status and personal experiences.
  • Understand ethics theories and apply relevant theories when solving personal ethical dilemmas or making personal ethical decisions.
  • Analyse the interrelationships between governance, ethics, work values and the law.
  • Evaluate the significance of ethics within the business environment and the way it is managed within an organisation, as part of its ethical organisational culture.
  • Display ethical behaviour whilst interacting with the organisation's stakeholders.
  • Distinguish between ethical principles and rules of conduct, and apply the fundamental ethical principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.
  • Apply an ethics-based reasoning process (based on professional values and attitudes and an organisational code of ethics) to solve ethical dilemmas relating to organisational ethics and corporate culture.
  • By way of general conduct, demonstrate a commitment to the ethical values upheld by the accounting profession.

Associated Assessment Criteria for Exit Level Outcome 7:

  • Display and apply responsive, valuing and tolerant approaches to diversity and differences.
  • Explain the role that business plays in achieving the Sustainable Development Goals and critique a predominant focus on delivering financial results and societal and strategic risks.
  • Identify situations to demonstrate a responsive, valuing and tolerant approach to cultural diversity and individual differences.

Associated Assessment Criteria for Exit Level Outcome 8:

  • Adopt an attitude of life-long learning and stay abreast of current trends and emerging issues.
  • Acquire new knowledge, skills and experiences to remain relevant, adapt career goals, and empower others.
  • Take responsibility for one's own development needs and opportunities by actively seeking appropriate learning opportunities (technical and other professional development) in a variety of different ways.

Qualification Details

Type
National First Degree
NQF Level
07
Min. Credits
360
SAQA Source
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North-West University
Description
North-West University (NWU) is a public university located in South Africa. It was established in 2004 through the merger of three institutions: the Potchefstroom University for Christian Higher Education, the University of Bophuthatswana, and the University of North-West. NWU has three campuses, namely Potchefstroom, Mahikeng, and Vanderbijlpark. The university offers a wide range of undergraduate and postgraduate programs across various disciplines, including arts, business, education, engineering, health sciences, law, natural sciences, and theology. NWU is known for its strong focus on research and innovation, with several research centers and institutes dedicated to advancing knowledge and addressing societal challenges. NWU is committed to providing quality education and fostering a supportive and inclusive learning environment. It strives to produce graduates who are well-equipped with the necessary skills and knowledge to contribute to the development of South Africa and the global community. The university also promotes community engagement and social responsibility through various outreach programs and initiatives. Overall, North-West University is a reputable institution that values academic excellence, research, and community engagement, making it a sought-after choice for students seeking higher education in South Africa.

This page includes information from the South African Qualifications Authority (SAQA) . Builtneat Pty Ltd trading as Study Start, has modified all or some of this information. SAQA has not approved, endorsed, or tested these modifications.