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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Occupational Certificate: Bookkeeper 
SAQA QUAL ID QUALIFICATION TITLE
98959  Occupational Certificate: Bookkeeper 
ORIGINATOR
Development Quality Partner - QCTO (Agri) 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   OQSF - Occupational Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Occupational 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  364  Not Applicable  NQF Level 05  Regular-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Reregistered  EXCO 0425/24  2018-07-01  2025-12-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-12-30   2029-12-30  

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 does not replace any other qualification and is not replaced by any other qualification. 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The purpose of this qualification is to provide a learner with an informed understanding of bookkeeping in order to operate as a Bookkeeper. A qualified learner will be able to:
  • Use standard computer software packages to perform accounting and related calculations to verify the accuracy of documents and records relating to payments, receipts and other financial transactions.
  • Maintain and update filing of financial records either manually or using electronic devices.
  • Apply fundamental financial techniques to perform bookkeeping duties.
  • Communicate effectively using appropriate methods to maintain effective customer relationships according to organisational standards.
  • Calculate, compile and complete relevant South African Revenue Service Returns in relation to payroll in an organisation.
  • Apply knowledge of bookkeeping principles and practices in order to identify and solve problems arising in the course of day-to-day work.

    Rationale:
    The Occupational Certificate: Bookkeeper is designed to meet the specific financial management sector needs relating to bookkeeping. This qualification will enable learners to apply for employment in any finance related function at an entry level across sectors and industries. This qualification encourages learners to think logically and to apply accounting principles in their everyday lives, thereby supporting their personal financial awareness. This qualification combines theoretical, practical, and work related aspects of learning related to accounting and will allow learners to use Information Communication Technology (ICT) when completing both computer and paper-based tasks. The purpose is to enable learners to understand, and make use of financial information so that they can prepare accounting statements and analyse, interpret and report on an organisation's financial performance. It also introduces learners to the dynamic world of business by developing skills in communicating essential financial information, in a variety of presentation formats, to the various stakeholders of an organisation. Learners will develop skills which include: describing, recording, presenting, interpreting and analysing financial information; comparing and contrasting accounting information to draw valid conclusions; and developing critical thinking and problem solving skills in devising solutions to financial problems, including ICT skills as a tool for the preparation and presentation of accounting information; and accuracy in using financial information, which develops numeracy. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    RPL for access to the external integrated summative assessment: Accredited providers and approved workplaces must apply the internal assessment criteria specified in the related curriculum document to establish and confirm prior learning. Accredited providers and workplaces must confirm prior learning by issuing a statement of result or certifying a work experience record.

    RPL for access to the qualification: Accredited providers and approved workplaces may recognise prior learning against the relevant access requirements.

    Entry Requirements:
    NQF Level 4 with Mathematics. 

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification is consists of Compulsory Knowledge, Practical Skill, and Work Experience Modules totalling 364 modules:

    Knowledge Modules, 104 Credits:
  • 331301000-KM-01, Accounting Information Systems, at NQF Level 5, 10 Credits.
  • 331301000-KM-02, Book keeping practice, at NQF Level 5, 20 Credits.
  • 331301000-KM-03, Financial Accounting, at NQF Level 5, 25 Credits.
  • 331301000-KM-04, Basic Principles of Cost and Management Accounting, at NQF Level 6, 10 Credits.
  • 331301000-KM-05, Basic Taxation, at NQF Level 4, 5 Credits.
  • 331301000-KM-06, Principles of Taxation, at NQF Level 5, 10 Credits.
  • 331301000-KM-07, End User Computing, at NQF Level 3, 6 Credits.
  • 331301000-KM-08, Business communication and customer services, at NQF Level 5, 6 Credits.
  • 331301000-KM-09, Ready for work standards, at NQF Level 4, 5 Credits.
  • 331301000-KM-10, Basic business calculations, at NQF Level 4, 5 Credits.
  • 331301000-KM-11, Introductory Project management, at NQF Level 4, 2 Credits.

    Practical Skill Modules, 80 Credits:
  • 331301000-PM-01, Use a recognised accounting system to record accounting and related calculations to validate the legitimacy and accuracy of documents and records relating to payments, receipts and other financial transactions, at NQF Level 5, 20 Credits.
  • 331301000-PM-02, Maintain and update filing of financial records either manually or using electronic devices, at NQF Level 5, 20 Credits.
  • 331301000-PM-03, Apply fundamental financial techniques to perform bookkeeping duties with accuracy, at NQF Level 5, 8 Credits.
  • 331301000-PM-04, Communicate effectively using appropriate methods to maintain effective customer relationships according to organisational standards, at NQF Level 5, 10 Credits.
  • 331301000-PM-05, Apply knowledge of bookkeeping principles and practices in order to identify and solve problems arising in the course of work, at NQF Level 5, 15 Credits.
  • 331301000-PM-06, Apply knowledge of accounting principles and practices in order to identify and solve problems according to professional and ethical standards, at NQF Level 5, 7 Credits.

    Work Experience Modules, 180 Credits:
  • 331301000-WM-01, Record and calculate financial transactions using an accounting information system, at NQF Level 5, 20 Credits.
  • 331301000-WM-02, Reconcile records of sales and other financial transactions, at NQF Level 4, 20 Credits.
  • 331301000-WM-03, Develop and use spreadsheets to perform financial calculations, at NQF Level 4, 10 Credits.
  • 331301000-WM-04, Assist with the calculation of the cost of a product or service for purchasing/manufacturing purposes, at NQF Level 5, 15 Credits.
  • 331301000-WM-05, Assist with preparing operational budget, at NQF Level 4, 10 Credits.
  • 331301000-WM-06, Preparation of financial reports, at NQF Level 5, 20 Credits.
  • 331301000-WM-07, Prepare statutory returns for tax compliance purposes, at NQF Level 5, 20 Credits.
  • 331301000-WM-08, Record inventory and assets, at NQF Level 4, 10 Credits.
  • 331301000-WM-09, Process payroll transactions using computerised software, at NQF Level 5, 15 Credits.
  • 331301000-WM-10, Support administrative processes given in financial unit, at NQF Level 5, 15 Credits.
  • 331301000-WM-11, Handle customer and clients queries and liaison in relation to financial matters, at NQF Level 5, 10 Credits.
  • 331301000-WM-12, Apply correct and timely processes to all financial supportive tasks for the unit/division, at NQF Level 5, 10 Credits.
  • 331301000-WM-13, Audit packs prepared under supervision according to internal control procedures, at NQF Level 5, 5 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Use a recognised accounting system to record accounting and related calculations in order to validate the legitimacy and accuracy of documents and records relating to payments, receipts and other financial transactions.
    2. Maintain and update filing of financial records either manually or using electronic devices.
    3. Communicate effectively using appropriate methods to maintain effective customer relationships according to organisational standards.
    4. Calculate, compile and complete relevant Value Added Tax (VAT) and South African Revenue Service (SARS) Returns in relation to statutory regulations.
    5. Apply fundamental financial techniques to perform bookkeeping duties.
    6. Apply knowledge of bookkeeping principles and practices in order to identify and solve problems arising in the course of their work. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • A computer software package is applied to perform accounting and related calculations.
  • Figures, postings, and documents are checked for correct entry, mathematical accuracy, and proper codes.
  • Discrepancies found are reported on according to organisational procedures.
  • Payroll is processed and printed according to specifications and the necessary deductions and allowances made.
  • Tangible and intangible assets are assessed and valued and recorded in an asset register.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Bookkeeping duties are performed with accuracy.
  • Relevant information is accessed, retrieved and recorded in one or more of the following accounts:
    > Cash Book.
    > Journal.
    > Ledger.
  • Subsidiary accounts and ledgers are administered.
  • PAYE, UIF and SDL are deducted correctly to meet tax compliance regulations
  • Business activity and instalment activity statement tasks are carried out.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Customer needs are determined and response is done professionally via e-mail or letter according to organisational requirements.
  • Conflict is managed by analysing the problem and applying problem-solving techniques.
  • Recommendations are made to improve customer service and relations in line with customer service standards.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • VAT is recorded in the following applicable accounts:
    > VAT input account.
    > VAT output account.
    > VAT Control account.
  • The following tax related forms are completed.
    > VAT 201.
    > EMP 201.
    > EMP 501.
  • A Personal Tax form is completed using the relevant information given.
  • Tax related queries are responded and replied to according to tax compliance regulations.

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Financial transactions are processed and interim reports are extracted.
  • Financial statements are prepared for non-reporting entities with strict guidelines.
  • Operational budgets are prepared for given scenarios using job costing information of a manufacturing account.
  • Debtors, creditors and bank reconciliations are performed.
  • Numerical and financial data is summarised using journals and ledgers or computers.

    Associated Assessment Criteria for Exit Level Outcome 6:
  • Ethics related to receiving and recording of funds are analysed in various scenarios.
  • Time-management techniques are applied to the various tasks in the accounting cycle and delays are managed accordingly.
  • Principles of professional practice are applied to work in the financial services industry.
  • Confidentiality of payroll and customer accounts is applied in processing information.
  • Errors and omissions in the books of the business are corrected by means of corrective entries in the general journal and/or creditor's/debtors individual accounts.
  • Errors on the statement received from the creditor are outlined on the creditors' reconciliation statement (remittance advice).

    Integrated Assessment:
    Integrated formative assessment:
    The skills development provider will use the curriculum to guide them on the stipulated internal assessment criteria and weighting. They will also apply the scope of practical skills and applied knowledge as stipulated by the internal assessment criteria. This formative assessment leads to entrance into the integrated external summative assessment.

    Integrated summative assessment:
    An external integrated summative assessment, conducted through the relevant QCTO Assessment Quality Partner is required for the issuing of this qualification. The external integrated summative assessment will focus on the Exit Level Outcomes and Associated Assessment Criteria. 
    		•

    INTERNATIONAL COMPARABILITY 
    Qualifications from the following countries were used in the comparability study:
  • Scotland.
  • Ireland.
  • America.
  • Australia.

    Scotland:
    The Accounting and Finance qualifications registered by the Scottish Qualifications enable learners to develop the necessary skills and attain the knowledge so that they are able to use the economic information to their advantage in real life situations. Learners are given grounding in the accurate analysis of figures, while boosting their data-handling, presentation and computing skills.

    The National 5 Accounting qualification registered on the Scottish Credit and Qualifications Framework (SCQF) was identified for comparison. The purpose of the qualification is to enable learners to understand, and make use of, financial information so that learners can be prepared to compile accounting statements and analyse, interpret and report on an organisation's financial performance. The main feature of this qualification is the development of numeracy and thinking skills. The qualification consists of the following modules:
  • Preparing Financial Accounting Information.
  • Preparing Management Accounting Information.
  • Analysing Accounting Information.

    The exit level outcomes of the qualification enable learners to:
  • Develop an awareness of the important function accounting performs in industry and society.
  • Develop accuracy in the preparation, presentation, interpretation and analysis of accounting information and apply a systematic approach to solving financial problems.
  • Apply relevant accounting concepts and techniques when preparing financial information.
  • Develop an awareness of a range of sources of finance available to organisations and when to use the most appropriate ones.
  • Apply information technology to accounting-related tasks.
    The qualification combines practical and theoretical aspects of learning related to accounting and will allow learners to use ICT when completing both computer- and paper-based tasks.

    In Ireland the Certificate for Accounting Technicians is offered. The Accounting Technician term is an alternative used for Bookkeepers and related occupations. The Certificate for Accounting Technicians offers a progression pathway into the Diploma for Accounting Technicians when learners have completed the four subjects listed below:
  • Financial Accounting.
  • Taxation.
  • Law and Ethics.
  • Business Management.
    In America a Financial Accounting: Vocational School Diploma is offered. Vocational School Diploma qualifications are usually offered in accounting rather than financial accounting. These qualifications are offered by a variety of institutions, including technical schools and community colleges. They train learners to prepare financial statements and to perform common accounting tasks through the use of accounting computer applications. Admission requirements typically include a high school diploma or General Educational Development (GED).

    Accounting diploma qualifications teach fundamental accounting concepts, including:
  • Cost accounting.
  • Ledgers.
  • Assets.
  • Liabilities.
  • Amortisation.
  • Depreciation.
  • Tax liability.

    The qualification train learners to perform fundamental accounting tasks, including bank reconciliation, updating ledgers, maintaining accounts receivable and payable, preparing payroll and submitting tax forms. Learners are also trained to perform these tasks manually and by using spreadsheet applications, such as Microsoft Excel, as well as with specialised accounting software, such as QuickBooks and Sage Peachtree.

    The modules included in the qualification are as the following:
  • Managerial and financial accounting.
  • Payroll accounting.
  • Tax reporting.
  • Bookkeeping.
  • Accounting computer applications.
  • Generally Accepted Accounting Principles (GAAP).
  • Balance sheet.

    Graduates may work in accounting operations of all sizes at banks, accounting firms, corporations, manufacturing companies and government agencies. Specific careers may include the following:
  • Accounting assistant.
  • Bookkeeper.
  • Payroll clerk.
  • Accounts payable or receivable clerk.
  • Auditor.

    In Australia the Certificate IV in Bookkeeping qualification is offered to Bookkeepers so that they are be able to maintain and evaluate records of financial transactions in computerised accounting systems, or occasionally in account books. The qualification also allows the learner to work as a bookkeeper in any state or territory of Australia. It is ideal for aspiring and practising bookkeepers and Business Activity Statement (BAS) agents.

    The qualification has the following modules:
  • Apply principles of professional practice to work in the financial services industry.
  • Participate in Occupational Health and Safety processes.
  • Design and produce business documents.
  • Write simple documents.
  • Perform financial calculations.
  • Prepare financial reports.
  • Establish and maintain a cash accounting system.
  • Establish and maintain an accrual accounting system.
  • Establish and maintain a payroll system.
  • Carry out business activity and instalment activity statement tasks.
  • Develop and implement policies and procedures relevant to bookkeeping activities.
  • Develop and use complex spreadsheets.
  • Monitor and manage small business operations.

    Conclusion:
    The South African qualification for Bookkeeper compares well with all the international countries chosen for the comparability study. They all place emphasis on either internship requirements or on the job training and on general bookkeeping and financial administration duties across micro and medium organisations.

    The curriculum used by these international institutions has been emulated in the South African Qualification to allow learners to be functional and ready to cope with the working environment. 
    		•

    ARTICULATION OPTIONS 
    This qualification allows possibilities for both horizontal and vertical articulation.

    Horizontal Articulation:
  • Certificate: Accounting, Level 5 (ID 80189).
  • Higher Certificate in Accounting, Level 5 (ID 93811).

    Vertical Articulation:
  • Diploma in Accounting Sciences, Level 6 (ID 94703).
  • Diploma in Accounting, Level 6. (ID 93597).
  • Occupational Certificate: Tax Technician, Level 6 (ID 94098). 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    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.
     
    NONE 


    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.