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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Higher Certificate: Bookkeeping 
SAQA QUAL ID QUALIFICATION TITLE
90554  Higher Certificate: Bookkeeping 
ORIGINATOR
The Independent Institute of Education (Pty) Ltd 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Higher 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  Not Applicable  NQF Level 05  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2031-06-30  

Registered-data under construction

The qualification content is currently being updated for the qualifications with the status “Registered-data under construction” or showing “DETAILS UNDER CONSTRUCTION” to ensure compliance with SAQA’S Policy and Criteria for the registration of qualifications and part-qualifications on the National Qualifications Framework (NQF) (As amended, 2022). These qualifications are re-registered until 30 June 2027 and can legitimately be offered by the institutions to which they are registered.

 

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.  

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The purpose of this qualification is to educate and qualify learners for entry into a career in any bookkeeping-related field. The Higher Certificate: Bookkeeping aims to provide learners with the knowledge and skills needed to create and maintain a set of books for SMMEs and sole proprietors up to trial balance.

Rationale:
This qualification aims to react to the need for and provide the required foundational knowledge and practical skills that successful learners will need to pursue a career in the bookkeeping field.

The Higher Certificate: Bookkeeping aims to prepare learners for employment in any modern business or office environment which requires a strong focus on the application of bookkeeping skills. Learners will be prepared to take up various positions in industry in a variety of entry level jobs related to bookkeeping. This qualification will also prepare learners to enter into further studies related to this discipline, such as the Diploma: Business Accounting.

The practical nature of this qualification will enhance employment prospects of learners. It will also benefit employers who will be in the advantageous position of employing knowledgeable and productive employees from the outset. In addition to an essential bookkeeping skills set, the qualification provides for fundamental business knowledge that learners will need to contextualise the work they will do as bookkeepers and to enter the workplace confidently and competitively. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Competence in English, Mathematics or Mathematics Literacy equivalent to NQF Level 4 is expected.

Recognition of Prior Learning (RPL):
Learners can achieve this qualification in part through Recognition of Prior Learning. The IIE RPL Policy and the Academic Credit and Qualification Completion Policy guide this process.

Skills, knowledge and experience in respect of competencies acquired through informal and non-formal learning are assessed in the RPL process.

All RPL submissions are managed by an academic committee under the supervision of the Academic Manager and Registrar.

Access to the Qualification:
Access to the Higher Certificate is granted to all applicants who meet the minimum entrance requirements or who follow the available alternative route of entry. Applicants who are in possession of:
  • A National Senior Certificate (NSC).
    Or
  • A National Certificate Vocational ( NCV) NQF Level 4.
  • A foreign qualification that is equivalent to the NSC as determined by SAQA.
  • Any recognised Further Education and Training Certificate (FETC) NQF Level 4.
  • Successful granting of the recognition of prior learning. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification consists of 10 compulsory modules, all at NQF Level 5:
  • Bookkeeping 1, 15 Credits.
  • Business Communication 1, 10 Credits.
  • Business Management 1, 11 Credits.
  • Introduction to Personal Computing 1, 5 Credits.
  • Bookkeeping 2, 15 Credits.
  • Office Administration 1, 10 Credits.
  • Payroll and Statutory Returns 1, 11 Credits.
  • Corporate Governance and Legal Frameworks 1, 11 Credits.
  • Pastel Accounting 1, 7 Credits.
  • Work Integrated Learning project 1, 25 Credits.

    Total Credits at NQF Level 5: 120. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Demonstrate the ability to accurately open and maintain a set of books up to trial balance.
    2. Demonstrate an ability to present and communicate information reliably and appropriately within a given context.
    3. Demonstrate applied competence in the appropriate use of technology in bookkeeping practice.
    4. Demonstrate knowledge of the different business entities and their associated statutory returns.
    5. Illustrate the ability to function effectively and ethically as a responsible business leader and contribute to the economic welfare of a business in a team.

    Critical Cross-Field Outcomes:
    All the Critical Cross-Field outcomes are addressed in the qualification. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Demonstrate knowledge and understanding of the concepts, principles and practices of bookkeeping in the business environment.
  • Perform bookkeeping functions, including completion of year-end adjustments, the disposal of non-current assets and the reconciliations of debtors and creditors accounts, including the calculation and administration of payroll and preparation of statutory returns.
  • Provide proof of competence in the ability to accurately record business transactions in order to complete financial statements.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Effectively and professionally communicate information in a reliable and coherent format in a business environment.
  • Use a variety of technology-based tools to communicate information within a business environment.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Demonstrate the ability to use a personal computer with regard to word processing, spreadsheet creation and editing, presentations, e-mail and basic operating system features.
  • Use industry standard bookkeeping software packages to maintain the financial records of a business.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Identify statutory returns associated with specific business entities, as specified by legislation.
  • Prepare statutory returns for approval, as required for a specific business entity.

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Demonstrate the ability to function as part of a team.
  • Provide ethical business leadership.
  • Evaluate business patterns and statistics as the basis for good business decisions to ensure the economic well-being of a business or related organisation.

    Integrated Assessment:
    All formative assessment tasks are internally moderated and all summative, exit level assessment tasks are externally moderated by suitably qualified experienced subject specialist. All assessment decisions and moderation judgment must be clearly motivated and recorded. 
    		•

    INTERNATIONAL COMPARABILITY 
    The Higher Certificate in Bookkeeping is comparable to Professional Certificate in Bookkeeping - New York University BIA Bookkeeping Certificate of the Bookkeeping Institute of Australia and the Certificate in Basic Bookkeeping from the Certified Institute of Bookkeepers, Britain.

    The Professional Certificate in Bookkeeping from the New York University emphasises that maintaining bookkeeping and financial records is one of the most basic, yet most critical functions of a good business. To train learners in achieving and maintaining this important function, the Professional Certificate in Bookkeeping from this University covers the fundamentals of bookkeeping. Similar to the Higher Certificate in Bookkeeping presented by The IIE, this qualification also focuses on entry-level bookkeeping, general ledger entries, basics of preparing financial statements and computerised bookkeeping.

    As with the proposed Higher Certificate in Bookkeeping, the Certificate in Basic Bookkeeping from the Certified Institute of Bookkeepers in Britain focuses on the basic principles of bookkeeping and its application to business. Similar to the proposed qualification, the British qualification requires that learners must demonstrate knowledge and understanding in the purpose and range of documents related to business bookkeeping; understand the purpose of entry and ledger accounts; prepare an open journal entry and link to ledger accounts; understand the purpose of ledger accounts; post opening entries and balance off at the end of a bookkeeping period; as well as understand the purpose and use of trial balance.

    Conclusion:
    This comparison shows a substantial degree of similarity to the identified international qualifications. The Higher Certificate in Bookkeeping was found to be in line with international trends - ensuring that learners are appropriately trained and equipped to comply with internationally set bookkeeping standards. 

    ARTICULATION OPTIONS 
    This Qualification articulates horizontally with the following qualifications at NQF Level 5:
  • Diploma: Bookkeeping.
  • Higher Certificate: Accounting.

    This Qualification articulates vertically with the Advanced Certificate: Bookkeeping at NQF Level 6. 
    		•

    MODERATION OPTIONS 
  • The IIE ensures the quality of its qualifications through a stringent process of internal and external control and quality assurance as set out in The IIE Assessment Policy.
  • All summative assessments in the exit level modules are externally moderated while all others are internally moderated.
  • The IIE which is a multi-site provider has a sophisticated system of internal and external moderation to assure quality and ensure equity of provision. Feedback from moderators is used to improve the quality of assessment, material and learner support as well as to ensure fairness and validity in any particular examination cycle. External moderation is also used to ensure that the quality of the programme content and its assessment is comparable to that offered by other providers. 
    		•

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Assessors and moderators must hold a qualification at least one level higher than the qualification being assessed or moderated. Moderators must also have more than two years' teaching experience. Assessors with less than two years' experience have their assessment work moderated by a peer. 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2015. 

    NOTES 
    N/A 

    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
     
    NONE 


    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. The Independent Institute of Education (Pty) Ltd 


    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.