SAQA

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

REGISTERED QUALIFICATION THAT HAS PASSED THE END DATE:

Certificate: Registered Bookkeeper

SAQA QUAL ID	QUALIFICATION TITLE
20363	Certificate: Registered Bookkeeper
ORIGINATOR
Institute for certified bookkepeers
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY			NQF SUB-FRAMEWORK
Was FASSET until Last Date for Achievement			OQSF - Occupational Qualifications Sub-framework
QUALIFICATION TYPE	FIELD		SUBFIELD
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 4	Level TBA: Pre-2009 was L4	Regular-Provider-ELOAC
REGISTRATION STATUS		SAQA DECISION NUMBER	REGISTRATION START DATE	REGISTRATION END DATE
Passed the End Date - Status was "Reregistered"		SAQA 2663/05	2003-07-01	2006-06-30
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2007-06-30		2010-06-30

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 is replaced by:

Qual ID	Qualification Title	Pre-2009 NQF Level	NQF Level	Min Credits	Replacement Status
58376	Further Education and Training Certificate: Bookkeeping	Level 4	NQF Level 04	130	Complete

PURPOSE AND RATIONALE OF THE QUALIFICATION

This qualification is designed to equip the learner with the knowledge, skills, attitudes and values to be appointed as Bookkeepers who have an important role to play, either as support staff to the Accountant, where they provide Accounting and Financial Management support in the field of Accounting in medium to large organisations or by assuming the role of the Bookkeeper in a smaller organisation, where an outsourced Chartered Accountant/Accounting Officer provides the service of supervision and monitoring. The Certificate for Registered Bookkeeper NQF 4 is for individuals who, for what ever reason, are unable to continue or do not wish to continue with their studies to become Technical Financial Accountants. Bookkeepers are in very short supply, as all organisations need to be provided with the type of work they do. In most cases, the Bookkeeper can provide full Accounting services to small organisation, under supervision of an off-site Chartered Accountant or an Accounting Officer.

Whilst it is clearly important that the learner should be competent in using modern information technology, most of the learning outcomes for Accounting in this Qualification avoid reference to specific methods of processing data. The knowledge, skills and attitudes required by the learner are defined in terms of outcomes rather than processes. In the case of Bookkeeping, for instance, it is important that a learner understands and is able to apply the double-entry system even though a standard computer package might be used in practice for most routine tasks. A competent learner must understand the manual procedures in order to deal with any errors, even if he/she does not perform the manual procedures him/herself. The Certificate for Registered Bookkeeper NQF 4 is designed to provide learners with those competencies rather than proficiency in using software packages, which are used commercially to perform routine Accounting functions.

This Qualification is designed with the objective of encouraging the widest possible access to the Accounting Profession and Accounting Qualifications. Accounting Qualifications have traditionally been pursued by a variety of individuals including those who are not at the time employed in an Accounting function, e.g. the unemployed, those temporarily out of the employment market and those seeking to change their occupation, This Qualification and the Assessment Criteria and guidelines which accompany them have been designed to ensure that access to NQF registered Qualifications in Accounting is not limited to those who are employed in an Accounting function.

The Certificate for Registered Bookkeeper NQF 4 can be seen as one of many Qualifications in a long line of Accounting Qualifications offered by a wide range of professional Accounting Bodies and tertiary institutions at various levels on the NQF. Successful completion of this qualification will give the learner the knowledge and skills required not only to perform his/her Accounting job efficiently, but also to proceed on a path of life-long learning with one of the Qualifications at NQF Level 5.

This Qualification has been developed as a coherent set of "generic" competences in Accounting so that it applies to a wide range of different types of accounting jobs in a variety of organizations. Transferable core competences for broadly defined areas of accounting activity have been identified and included in this Qualification as they apply to all employees involved in an Accounting role in any organisation. Some of the individual competencies, particularly those in large organizations relating to a specific job in the field have also been included in the Qualification, where these might have a broader applicability for learners.

One of the primary reasons why businesses fail is because inadequate control is maintained over the financial affairs of the company with costs being allowed to exceed budget and income, as well as inadequate record keeping of creditors and debtors, for example. This Qualification aims at equipping learners to perform the Accounting function in small organizations and to provide support to Accountants and Financial Managers in medium and large organizations so that the Accounting and Financial Management functions can be more effectively performed to avoid those and other problems.

Learners completing this Qualification will be able to be employed as Bookkeepers who do the work that requires fundamental knowledge of and the application of Bookkeeping and Accounting procedures in a variety of situations. They require a range of skills and the ability to apply essential methods and procedures within the limits of their authority. Their work roles are in general Accounting where they lend support to the Accountant and/or the Financial Manager of medium to large organizations. They also perform a wide range of Accounting tasks independently in small companies but under the indirect supervision of an external Accountant in terms of legal requirements, in different industries and in commercial and industrial organisations.

The Certificate for Registered Bookkeeper NQF 4 is a first step for learners who:

Have attained an NQF level 3 Qualifications and who wish to proceed on a path of life-long learning specializing in Accountancy.

Have performed an Accounting and/or Bookkeeping function in their organization for some time without a formal Qualification in Accounting.

Were previously disadvantaged and who were unable to engage in learning in the Further Education Band.

Wish to extend their range of skills and knowledge of the Accounting profession so that they can become knowledge workers in the sector.

Are contracted in a learnership agreement in the Accounting sector.

Have recently taken up a position as a support staff member in an Accounting section of a medium to large organization.

Have not yet acquired the skills and competencies required for learning as Technical Financial Accountants.

The Certificate for Registered Bookkeeper is a Qualification that rewards the learner for the knowledge, skills, attitudes and values that have been mastered through awarding him/her with a nationally recognized Qualification that formally recognises those competencies. It is flexible enough to accommodate both learners in formal education and learners already employed in the Accounting support field. It aims to develop informed and skilled learners in Accounting, which is a vital sector in business, commerce and industry.

The qualification at this level is the start of a career path in Accountancy and/or Financial Management and is generic enough to allow maximum mobility within the Accounting and Financial Management sectors. Skills, knowledge, values and attitudes reflected in the Qualification are building blocks that can be developed further in Accounting or Financial Management Qualifications at Level 5.

The intention is to:

Promote the development of knowledge and skills that are required in the Accounting and Financial Management fields.

Release the potential of people.

Provide opportunities for people to move up the value chain.

Provide opportunities for life-long learning for people who work at the lower levels in the Accounting sectors and even in more senior levels in the Bookkeeping sector.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

It is presumed that learners entering this qualification have achieved an NQF 3 Qualification with accounting as a subject, or having met the requirements of RPL in an NQF level 3 Accounting qualification.

Recognition of Prior Learning

The qualification can be attained in whole or in part through a process of RPL. The learner and the assessor will together determine how the PRL process will be conducted.

RECOGNISE PREVIOUS LEARNING?

QUALIFICATION RULES

N/A

EXIT LEVEL OUTCOMES

The qualifying learner will be able to:

Understand and prepare extended trial balances for sole traders, partnerships and limited companies.

Understand and prepare Final Accounts for sole traders, partnerships and limited companies.

Reconcile the balances of control accounts with total debtors and total creditors.

Reconcile periodic bank statements with the cashbook.

Account for Value Added Tax (VAT).

Process payments of salaries and wages.

Record transactions and prepare financial statements for unincorporated associations.

Explain and apply various theories of management.

Explain the need for and use of objectives in organisations.

Explain the management process.

Understand theoretical aspects of communication.

Understand the importance of good communication.

Explain the staff development and training function.

Explain how management can motivate and co-ordinate staff.

Understand how and able to use various forms of written communication.

Use oral communication appropriately and effectively.

Understand the law governing Taxation in South Africa.

Determine the normal tax payable by a tax-payer.

Understand the procedure for preparing tax computations and lodging tax returns, taking into account the requirements of the Commissioner for the South African Revenue Service.

Understand the principles of fringe benefit tax.

Understand the principles of the taxation of benefits on retirement, death and resignation.

ASSOCIATED ASSESSMENT CRITERIA

Understand and prepare extended trial balances for sole traders, partnerships and limited companies

Periodic closing off and balancing of all accounts in the subsidiary books of account and the Ledger.

An extended Trial Balance is prepared from ledger accounts at the end of a quarter, half year or annual trading period.

Errors identified in compiling the Trial Balance are located to their source.

Identified errors are journalised and corrections made to rectify the Trial Balance.

Understand and prepare Final Accounts for sole traders, partnerships and limited companies

Entries are made to reflect the writing off of Bad Debts.

A Reserve is set up in order to provide for Bad and Doubtful Debts.

A Closing Stock valuation is made which makes appropriate allowance for shrinkage.

Entries are made for owners' Drawings or shareholders' Dividends.

Assets are appraised and re-valued with entries made to reflect this.

Entries are made for Pre-payments and Accruals.

Balances from the Ledger are transferred to the Trading and Profit and Loss Account.

The Income Statement is prepared together with the Balance Sheet.

Reconcile the balances of control accounts with total debtors and total creditors

An explanation is given as to the function of sales ledger and purchase ledger control accounts.

Data is collected from relevant sources in order to compile sales ledger and purchase ledger control accounts.

Control account balances are reconciled with the schedules of total debtors and total creditors extracted from the sales and purchase ledgers.

Reconcile periodic bank statements with the cashbook

A reconciliation is made for:
> Bank charges (e.g. interest on loans or overdrafts, fees etc.).
> Interest paid by the bank and earned on balances.
> Debit orders and telegraphic transfers.
> Post-dated, dishonoured and stale cheques.

Supplementary cash book entries are made to reflect the reconciliation.

Account for Value Added Tax (VAT)

Entries for VAT are made in the cash book for purchases of goods for resale, for expenses incurred in the running of a business and for the purchases of assets.

Invoices for cash or credit sales of items subject to VAT are constructed with VAT calculated and presented in a manner which complies with the relevant current government regulations.

VAT is accounted for in a timely manner in order to effect payment to the Receiver of Revenue by the due date.

Process payments of salaries and wages

Data is collected from a range of sources (e.g. time-clocks, overtime records reflecting both normal weekday working and Sunday working, personnel files) for the purpose of the payment of wages.

Deductions are made from gross pay for employees' statutory or voluntary contributions (e.g. pension, medical aid, UIF, PAYE, membership fees of office or factory recreational clubs, union dues etc.).

Deductions are made from gross pay for employer's statutory or contractual contributions (e.g. pension fund, Medical Aid Society, UIF etc.).

Entries are made in the wages/salaries journals, the Ledger and the employer's contributions book to reflect gross pay and deductions.

Salaries are paid monthly and wages weekly in a timely manner and are accompanied by a payslip or pay market with information presented in appropriate form.

Entries are made as appropriate for unclaimed wages and wages paid in advance.

Entries are made in the appropriate records for Skills Development Levies.

Record transactions and prepare financial statements for unincorporated associations

Transactions are entered in the books of account in accordance with convention.

Balances from the Ledger are transferred to the Receipts and Payments Statement.

The Income and Expenditure Statement is prepared and presented in accordance with convention.

Explain and apply various theories of management

An explanation is provided of the theories and practice of the early pioneers of scientific management (e.g. F W Taylor, the Gilbreths, Gantt, Fayol and Weber etc.).

An explanation is provided of the practice of the human relations and behavioural approach management approaches to management as developed by leading theorists (e.g. Mayo, Munsterberg, Parker Follett, Maslow and McGregor etc.).

An overview is provided of current thinking relating to organisational behaviour.

Explain the need for and use of objectives in organisations

The need for owners and senior management to set clear objectives for the enterprise are clearly explained.

The method of using objectives to co-ordinate activities, measure performance and to make managers accountable for their results and those of their teams are clearly explained.

Explain the management process

An overview is provided of the planning process, from strategic through tactical to detailed action planning.

The practical decision-making that takes place at various levels when formulating plans and various factors which influence those decisions (e.g. innovation/ideas, finance and resources, competition, activity in the economy, legislation etc.) is identified and explained.

The different ways in which activity can be organised and managed to achieve objectives (e.g. the formal structures and relationships of working groups, co-ordination, delegation of authority) are explained.

The process whereby managers prioritise objectives and allocate time to tasks is explained.

Leadership is defined and its centrality to managing and motivating people is explained.

An overview is provided of the contributions of leadership theorists (e.g. those of Reddin. Likert, Blake and Mouton, Tannenbaum and Schmidt, Fiedler and Vroom).

The way in which budgets are used to control activity and their importance within the responsibilities of managers is explained.

Understand the importance of good communication

The need for effective communication between individuals (e.g. seniors, peers, subordinates and customers) and ways in which it can be achieved are explained.

An explanation is given of the critical importance of listening when communicating with others.

Potential barriers to good communication are identified and explained using examples.

Explain the staff development and training function

The critical importance of training and development in maintaining and increasing the effectiveness of staff to meet changing management objectives is appreciated and explained.

A description is given of the integrated process of selection, induction, training and development of staff.

The importance of Job Analysis, Job Descriptions and Specifications, Job Evaluation and Training Needs Analysis (TNA) in providing a sound basis for planning and providing affirmative action for staff regardless of race, sex, able bodied or those with a disability are described and explained.

How enterprises contribute to developing the careers of individual staff members through planned training and management development programmes in the context of changing organisational priorities and operation is explained.

An explanation is provided of simple organisational development (O.D.) approaches.

Explain how management can motivate and co-ordinate staff

An explanation is provided of motivational theories (e.g. those of Maslow, Herzberg, McGregor, McClelland etc.) and their possible application in a Southern African context.

The need to appraise staff in order to ensure that work and attitudinal standards are maintained is explained.

Various forms of staff rewards (e.g. bonuses, promotion etc.) that are used by enterprises with the aim of motivating staff are explained.

Potential disciplinary problems that an enterprise may experience with staff and the procedure to be adopted before dismissing a person are explained.

An explanation of redundancy and entrenchment and the circumstances in which enterprises may apply these.

The causes of staff turnover, problems that this gives enterprises and its remedies are identified and explained.

Understand theoretical aspects of communication

The following are defined and described:
> Interpersonal communication.
> Verbal and non-verbal communication.
> Formal and informal communication.
> Internal and external communication.
> Organisational communication - vertical, horizontal, diagonal.
> Feedback, interference, communication breakdowns and barriers.
> Forms of language used in communication (e.g. differences in style, register, tone etc.) and the principles involved.

Understand how and be able to use various forms of written communication

Topical articles published in the media and industry journals are comprehended.

Advanced business documentation produced includes:
> Letters of application with and without Curriculum Vitae.
> Letters to the press.
> Inter-office/inter-departmental memorandums.
> Internal meeting minutes.
> Internal meeting minutes.
> Branch reports in letter form.
> Informative circulars and persuasive circulars.
> Credit applications.
> Reminders and letters of demand.
> Letters of appointment and resignation.
> Testimonials.
> Formal invitations and replies to such.
> Advertising copy and press releases.
> Telegrams, telexes, faxes and emails.
> Various forms of formal and informal reports.
> Documentation to accompany formal meetings (notice, agenda, minutes, minutes of (annual) general meetings, minutes of special/extra-ordinary general meetings, committee (executive/directors') meetings for business and not-for-profit organisations.

A thorough knowledge of the relevant terminology used in all documents is demonstrated

Through written comprehension tasks, be able to demonstrate:
> Language proficiency (e.g. comprehension passages, summaries, paraphrasing etc.).
> The ability to correct and compile material to improve its communicative content and effectiveness (e.g. elimination of verbosity, circumlocution, ambiguity, jargon, slang etc.).
> Appropriate use of vocabulary, sentence construction, word order, style and logic.

Use oral communication appropriately and effectively

An explanation in outline is provided of the preparation necessary when attending interviews (e.g. content of interview, delivering a presentation etc.) and giving formal addresses and toasts.

The appropriate use of the telephone and techniques for maximising the effectiveness of its use are identified and detailed.

Instructions to staff and making formal requests to management are stated in a clear and concise manner.

Understand the law governing Taxation in South Africa

A clear and in-depth understanding of the law is demonstrated. This relates to:
> Normal Tax (including tax law for companies, close corporations, partnerships, individuals).
> Basics of Value Added Tax.
> Secondary Tax on Companies.

Determine the normal tax payable by a tax-payer

Tax is determined where it is necessary to:
> Apply the concepts of capital versus income and source, as well as the determining of the amounts to be included in the gross income of a taxpayer - definition and amounts specifically included s7, s7A, s8, s8A, s8E, s26, First, Second and Seventh Schedule; amounts deemed to be from a source in the Republic s9.
> Identify exemptions to which a taxpayer may be entitled - based on status of a taxpayer and nature of income - s10.
> Identify the deductions to which a taxpayer may be entitled including the general deduction formula and the special deductions in terms of s11, s11bis, s12B, s12C, s13, s13ter, s18, s20, s22, s23, s23A, s23B, s23C, s23D, s23E, s24, s24A, s24B, s24C, s24I, s24J, ss3840B.
> For individuals, use the tax tables and rebates in terms of s6 and 6bis, including employees tax (PAYE and SITE) and provisional tax - Fourth Schedule.

Understand the procedure for preparing tax computations and lodging tax returns, taking into account the requirements of the Commissioner for the South African Revenue Service

The required procedures are explained and preformed. These relate to:
> Assessments.
> Objections and appeals.
> The payment and recovery of tax.
> The appointment and duties of representative taxpayers and agents.
> Tax avoidance schemes.

Understand the principles of fringe benefit tax

The principles of fringe benefit tax in relation to the Seventh Schedule are explained and applied.

Understand the principles of the taxation of benefits on retirement, death and resignation

The principles in relation to s 5(10); s 10(1)(x), s 10A, s 11(m), Second Schedule of the Income Tax Act are explained and applied.

INTERNATIONAL COMPARABILITY

As Accounting is an international science, and the outcomes of this qualification relate to the International Accounting Standards, this qualification will compare favourably with any accounting qualification registered at the same level.

The International Association of Bookkeepers (IAB), based in the United Kingdom, has evaluated this qualification and successful learners may apply for membership of this body.

ARTICULATION OPTIONS

This Qualification articulates horizontally with the following qualifications:

Certificate in Small Business Financial Management: Level 4.

The Qualification articulates vertically with the following Qualifications:

Qualifications of other professional bodies such as the Association of Chartered Certified Accountants, The South African Chartered Institute of Secretaries and Administrators, Institute of Administration and Commerce, The Chartered Institute of Management Accountants.

National Diploma: Technical Financial Accounting NQF 5.

Certified Accounting Technician (CAT) Qualification of the Association of Chartered Certified Accountants (ACCA).

Learners will be able to apply for Associate membership of the Institute of Certified Bookkeepers Ltd, the largest professional body in the world offering Qualifications at NQF Levels 3. 4 and 5.

MODERATION OPTIONS

Anyone assessing a learner of moderating the assessment of a learner against this Qualification must be registered as an assessor with a relevant ETQA or an ETQA that has a Memorandum of Understanding with the relevant ETQA.

Any institution offering learning that will enable the achievement of this Qualification must be accredited as a provider with the relevant ETQA or with an ETQA that has a Memorandum of Association with the relevant ETQA.

Assessment and moderation of assessment will be overseen by the relevant ETQA or by an ETQA that has a Memorandum of Understanding with the relevant ETQA, according to the ETQA's policies and guidelines for assessment and moderation; in terms of agreements reached around assessment and moderation between ETQAs (including professional bodies); and in terms of the moderation guideline detailed immediately below.

Moderation must include both internal and external moderation of assessments at exit points of the Qualification, unless ETQA policies specify otherwise.

Anyone wishing to be assessed against this Qualification may apply to be assessed by an assessment agency, assessor or provider institution that s accredited by the relevant ETQA or an ETQA that has a Memorandum of Understanding with the relevant ETQA.

Formative assessment will be conducted internally by the provider with moderation being done by the relevant ETQA.

CRITERIA FOR THE REGISTRATION OF ASSESSORS

Anyone performing assessment to determine competence for this Qualification should:

Hold a qualification in Accounting or Management Accounting that is registered at NQF 5 or above.

Be registered as an assessor with the relevant ETQA or with an ETQA that has a Memorandum of Understanding with the relevant ETQA.

Be currently employed in the Accounting or a related Financial Management field.

Be a current member of a professional body in the Accounting Field.

REREGISTRATION HISTORY

As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006.

NOTES

This qualification has been replaced by qualification 58376, Further Education and Training Certificate: Bookkeeping Level 4, 130 credits

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LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION:

When qualifications are replaced, some of their learning programmes are moved to being recorded against the replacement qualifications. If a learning programme appears to be missing from here, please check the replacement.

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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.

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