|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|
|National Certificate: Bookkeeping|
|SAQA QUAL ID||QUALIFICATION TITLE|
|58375||National Certificate: Bookkeeping|
|SGB HET Accountancy and Financial Management|
|PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY||NQF SUB-FRAMEWORK|
|FASSET - Financial and Accounting Services SETA||OQSF - Occupational Qualifications Sub-framework|
|National Certificate||Field 03 - Business, Commerce and Management Studies||Finance, Economics and Accounting|
|ABET BAND||MINIMUM CREDITS||PRE-2009 NQF LEVEL||NQF LEVEL||QUAL CLASS|
|Undefined||120||Level 3||NQF Level 03||Regular-Unit Stds Based|
|REGISTRATION STATUS||SAQA DECISION NUMBER||REGISTRATION START DATE||REGISTRATION END DATE|
|LAST DATE FOR ENROLMENT||LAST DATE FOR ACHIEVEMENT|
|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.|
This qualification replaces:
|Qual ID||Qualification Title||Pre-2009 NQF Level||NQF Level||Min Credits||Replacement Status|
|20362||Certificate: Registered Accounting Clerk||Level 3||Level TBA: Pre-2009 was L3||120|
|PURPOSE AND RATIONALE OF THE QUALIFICATION|
The purpose of this qualification is to:
> Those who have performed an Accounting and/or Bookkeeping function in their organisation for some time without a formal Qualification in Accounting.
> Those who were previously disadvantaged and who were unable to continue their learning in the Further Education Band.
> Those who are contracted in a learnership agreement in the Accounting sector.
> Those who have recently taken up a position as a support staff member in an Accounting section of a medium to large organisation.
There is a need for adequate control to be maintained over the financial affairs of companies, which sometimes fail due to inadequate record keeping of creditors and debtors with costs being allowed to exceed budget and income. This Qualification aims at equipping learners to perform the Accounting function in small organisations and to provide support to Financial Administrators, Accounting Technicians, Accountants and Financial Managers in medium and large organisations so that the Accounting and Financial Management functions can be performed effectively.
The nature of the Qualification and the integrated work-place assessment requirements will reduce the amount of non-productive time traditionally associated with workplace training when learners enter the world of work in the Bookkeeping field.
|LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING|
|Learning Assumed to be in Place:
It is assumed that the learner is competent in:
Recognition of Prior Learning:
This Qualification may be obtained in whole or in part through a process of RPL. The learner will be credited with the Unit Standards already mastered and will not need to prove competence in them again. If competence can be shown in all the Exit Level Outcomes of the Qualification and the Specific Outcomes of the constituent Unit Standards, the complete Qualification can be awarded to the candidate.
The assessor applying RPL could use any of the following tools and techniques to assess competence:
The learner could be required to prepare a portfolio, which will comprise a collection of evidence of prior learning.
Access to the qualification:
Access to the qualification is open, bearing in mind the requirements of "learning to be in place" and that the learner must have access to a work environment where bookkeeping function can be fulfilled.
|RECOGNISE PREVIOUS LEARNING?|
|EXIT LEVEL OUTCOMES|
|1. Administer credit purchase and credit sales transactions.
2. Apply knowledge of income, receipts, payments and expenses.
3. Administer Value Added Tax (VAT) transactions.
4. Complete reconciliation statements, general ledger accounts and trial balances.
5. Administer petty cash.
6. Apply knowledge and understanding of personal taxation.
7. Apply knowledge of business taxation.
8. Record business financial transactions.
Critical Cross-Field Outcomes:
The learner who acquires this qualification should be able to demonstrate ability to:
|ASSOCIATED ASSESSMENT CRITERIA|
Integration implies that theoretical and practical components are assessed together. It also implies that learning in different unit standards could and should be assessed in a integrated way where possible. Integrative assessment techniques may be used to assess multiple specific outcomes within multiple unit standards within the learner's work context. Within each unit standard, the specific outcomes and associated assessment criteria guide the learning process. The assessment determines whether the outcomes have been attained.
Assessments should be flexible and must cater for a wide range of options and contexts. Assessment must be fair, transparent, valid and reliable and should ensure that no learner is disadvantaged.
Assessment of Communication and Mathematical Literacy should be contextually based in accordance with the specialisation and context chosen and applied. Assessment has a formative monitoring function. Formative assessment should be used to assess gaps in the learner's skill and knowledge level. Its goal is to assess the learner's competence providing feedback to both learner and facilitator for further learning. It is continuous and is used to plan appropriate learning experiences to meet the learner's needs. It provides information about problems experienced at different stages in the learning process.
Assessment must also have a summative component. Summative assessment may be used on completion of a unit standard, but should not be the only form of assessment.
A variety of methods must be used in assessment, and tools and activities must be appropriate to the context in which the learner is working. Where it is not possible to assess all competencies in the workplace, simulations, case studies and other techniques should be used to provide a context appropriate to the assessment.
|Training in African countries and the Western World (in the latter Bookkeeping structures are well established) was looked at to assess the suitability and the level of learning in the qualification. International benchmarking took place throughout the project in:
Benchmarking was done on qualifications from Britain, Mozambique, Malawi, Bahamas, Namibia and New Zealand. In terms of the Australian and New Zealand approach to qualifications the unit standards were either non-existent or hard to find.
Reviewing the Namibian Qualifications Authority (NQA) website and meeting with representatives from the NQA highlighted a need to develop supporting qualifications for the Accounting Sector, which is lacking in Namibia at present.
The Botswana Training Authority is a body parastatal charged with the responsibility to develop and review national training standards for levels with in the Botswana National Vocational Qualifications Framework, to form a clear and consistent system that is relevant to the needs of Botswana's economy.
To this end the Training Standards Division has been established under the Department of Quality Assurance to coordinate the development of national training standards in collaboration with all relevant stakeholders, including industry or sector specialist. Two specific structures are used for this coordination; namely the Standards Setting Committee (SSC), and sector Standards Setting Task Forces (SSTF). These are legally constituted bodies that are responsible for the development of awards in their respective subfields, trades or sectors. SSC is equivalent to the ETQAs under SAQA, SSTF to the SGBs.
To date BOTA has developed unit standards in some subfields notably in the Services Field of Learning, but very little in the Business and Commerce field of learning.
This qualification is directly comparable to the Level 2 Certificate in Bookkeeping (100/2870/5) registered with the Qualifications Curriculum Authority and awarded by the International Association of Bookkeepers (IAB). In addition to this qualification being offered in the United Kingdom, it is also offered in Russia, Estonia, Latvia, Lithuania, Kazakhstan, Ukraine and Sri Lanka. The IAB, as an awarding body under the auspices of the Qualifications Authority offer this qualification in Russia and the Eastern Block in Russian and assessed in Russian whilst learners receive the United Kingdom qualification.
The following outcomes of the IAB Level 2 Certificate in Bookkeeping (100/2870/5) are listed below:
1. Understand and apply basic accounting concepts and Book-keeping ethics
2. Understand fundamental double entry Book-keeping terms and processes
3. Calculate Value Added Tax
4. Prepare and validate business documents
5. Use sub divided Books and record credit based transactions
6. Make and receive payments
7. Record receipts and payments
8. Process Petty Cash
In addition to the above qualification, the outcomes of this qualification can also be mapped to the following two qualifications as indicated:
IAB Level 3 Diploma in Accounting and Advanced Bookkeeping (Qualification Accreditation Number 100/2873/0),
1. Understand the use of the Bank Reconciliation Statement and Sales and Purchase Ledger Control Accounts as secondary checking devices.
2. Be able to prepare reconciliations following the tracing and elimination of errors.
3. Be able to prepare a Bank Reconciliation Statement
IAB Level 3 Certificate in Bookkeeping (Qualification Accreditation Number 100/2872/9)
1. Prepare Reconciliations
2. Manage Credit Control
When reviewing this qualification to the above qualification cognisance was taken with regards to terminology and relevant legislative criteria.
A review of qualifications in Bookkeeping offered in the Bahamas showed that the accounting outcomes of this qualification fairly represent the outcomes of the qualification "Certified Professional Bookkeeping" offered by Galilee College which is registered with the Bahamas Ministry of Education and approved by the Bahamas Department of Public Personnel. During the review of this qualification, it was found that the four parts that make up the Professional Bookkeeping qualification are covered in the various outcomes illustrated below:
Part 1: Accounting for a Proprietorship
1. Starting a proprietorship
2. Changes affecting owner's equity
3. Analysing debit and credit parts
4. Recording a general journal
5. Cash control systems
Part 2: Accounting for a Partnership
1. Journalising in special journals
2. Posting to ledgers
4. Taxes and reports
Part 3: Accounting for a Corporation
1. Recording in special journals
2. Inventory and receivables
3. Notes and interest
During the international comparability is was identified that there is a need for entry level qualifications both locally and internationally, especially in the SADC region. It was also evident that the outcomes of this qualification compared favourably with qualifications offered in the United Kingdom and Eastern Europe through the IAB as well as with the Professional Bookkeeping qualification offered in the Bahamas.
|This Qualification articulates horizontally with the following Qualifications:
The Qualification articulates vertically with the following Qualifications:
Qualifying learners will be able to apply for Associate membership of the Institute of Certified Bookkeepers Ltd.
|CRITERIA FOR THE REGISTRATION OF ASSESSORS|
|Anyone performing assessment to determine competence for this Qualification should:
|As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2012; 2015.|
|This qualification replaces qualification 20362 Certificate: Registered Accounting Clerk, Level 3, 120 credits.|
|ID||UNIT STANDARD TITLE||PRE-2009 NQF LEVEL||NQF LEVEL||CREDITS|
|Core||117423||Administer credit purchase transactions||Level 3||NQF Level 03||3|
|Core||117422||Administer credit sales transactions||Level 3||NQF Level 03||3|
|Core||117419||Administer income and receipts||Level 3||NQF Level 03||4|
|Core||117420||Administer payments and expenses||Level 3||NQF Level 03||4|
|Core||117424||Calculate and record value added tax transactions||Level 3||NQF Level 03||5|
|Core||117425||Compile reconciliation statements||Level 3||NQF Level 03||6|
|Core||117421||Demonstrate basic accounting concepts||Level 3||NQF Level 03||12|
|Core||117427||Prepare general ledger accounts and initial trial balance||Level 3||NQF Level 03||5|
|Core||117418||Understand the Petty Cash system||Level 3||NQF Level 03||3|
|Core||114733||Complete PAYE documents||Level 4||NQF Level 04||7|
|Core||10022||Comply with organisational ethics||Level 4||NQF Level 04||4|
|Core||114735||Perform Value Added Tax calculations and complete returns||Level 4||NQF Level 04||5|
|Fundamental||119472||Accommodate audience and context needs in oral/signed communication||Level 3||NQF Level 03||5|
|Fundamental||9010||Demonstrate an understanding of the use of different number bases and measurement units and an awareness of error in the context of relevant calculations||Level 3||NQF Level 03||2|
|Fundamental||9013||Describe, apply, analyse and calculate shape and motion in 2-and 3-dimensional space in different contexts||Level 3||NQF Level 03||4|
|Fundamental||119457||Interpret and use information from texts||Level 3||NQF Level 03||5|
|Fundamental||9012||Investigate life and work related problems using data and probabilities||Level 3||NQF Level 03||5|
|Fundamental||119467||Use language and communication in occupational learning programmes||Level 3||NQF Level 03||5|
|Fundamental||7456||Use mathematics to investigate and monitor the financial aspects of personal, business and national issues||Level 3||NQF Level 03||5|
|Fundamental||119465||Write/present/sign texts for a range of communicative contexts||Level 3||NQF Level 03||5|
|Elective||117426||Prepare salaries||Level 3||NQF Level 03||9|
|Elective||117417||Prepare Wages||Level 3||NQF Level 03||6|
|Elective||116940||Use a Graphical User Interface (GUI)-based spreadsheet application to solve a given problem||Level 3||NQF Level 03||6|
|Elective||114742||Calculate tax payable by a small business||Level 4||NQF Level 04||6|
|Elective||114736||Record business financial transactions||Level 4||NQF Level 04||5|
|Elective||117927||Use a Graphical User Interface (GUI)-based database application to solve a given problem||Level 4||NQF Level 04||6|
|LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION:|
|When qualifications are replaced, some (but not all) of their learning programmes are moved to the replacement qualifications. If a learning programme appears to be missing from here, please check the replaced qualification.
|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.||Boston City Campus & Business Coll|
|2.||Boston School of Finance|
|3.||Boston School of Finance - Alberton|
|4.||Boston School of Finance - Bedfordview|
|5.||Boston School of Finance - Bellville|
|6.||Boston School of Finance - Benoni|
|7.||Boston School of Finance - Braamfontein|
|8.||Boston School of Finance - George|
|9.||Boston School of Finance - Johannesburg City|
|10.||Boston School of Finance - Kempton Park|
|11.||Boston School of Finance - Klerksdorp|
|12.||Boston School of Finance - Krugersdorp|
|13.||Boston School of Finance - Port Shepstone|
|14.||Boston School of Finance - Potchefstroom|
|15.||Boston School of Finance - Randburg|
|16.||Boston School of Finance - Rustenburg|
|17.||Boston School of Finance - Somerset West|
|18.||Boston School of Finance - Tzaneen|
|19.||Boston School of Finance - Umhlanga Rocks|
|20.||Boston School of Finance - Vereeniging|
|21.||Boston School of Finance - Welkom|
|22.||Boston School of Finance - Witbank|
|23.||Self-study - FASSET|