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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

National Certificate: Public Sector Accounting 
SAQA QUAL ID QUALIFICATION TITLE
20352  National Certificate: Public Sector Accounting 
ORIGINATOR
Institute for Public Finance and Auditing (IPFA) 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
FASSET - Financial and Accounting Services SETA  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  NQF Level 04  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Reregistered  SAQA 06120/18  2018-07-01  2023-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

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

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Learners who have completed the certificate will be able to function effectively and productively as accounts administrators in the public sector.

The intention of this qualification is to:
  • To provide learners with the knowledge, understanding, skills and application techniques that they need to be successful in their work as qualified accounts administrators in the public sector.
  • To allow learners to study in the way that best suit their learning style and time by means of institutional and workplace learning.
  • To allow learners the opportunities for growth and development leading to the transformation of currently poor financial management practices in the public sector.
  • To provide the employer with lifelong learners who are confident and independent, literate, numerate and multi-skilled, compassionate, with a respect for the environment and the ability to participate in their work as critical and active employees.
  • Provide the public sector with professionally qualified, skilled staff, which is able to make a positive contribution to improving public finance, adding value and contributing to the efficiency and productivity of the government of South Africa.

    Rationale for the qualification:

    Poor financial management in the public sector has for years been highlighted by role players in the financial sector such as the Minister of Finance, the chairperson of SCOPA and the Auditor General.

    The quality of financial statements, lack of understanding of basic internal controls, ineffective internal audit departments and the limited knowledge of accounting and financial principles are only some of the matters which contribute towards poor financial management practices.

    This qualification is aimed at addressing the need for transformation through training; to enhance the skills and competencies of government accounting staff that in turn will contribute to the efficiency and productivity of government.

    Furthermore, the purpose of this qualification is to provide structured learning in institutional and workplace contexts to fill the gaps in the competencies of accounts administrators. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that Learners accessing this Qualification are competent in:
  • Communication at NQF Level 3.
  • Mathematical skills at NQF Level 3.

    Recognition of Prior Learning:

    It is recognised that learners may not necessarily need to acquire this qualification by attending all the institutional and workplace learning experiences. There may be learners who have achieved learning outcomes comparable to all or some of the exit level outcomes of the qualification through other learning opportunities or through work experience. These candidates may choose to be assessed through RPL to gain recognition for the outcomes already achieved and to ascertain which exit level outcomes they still need in order to obtain the qualification.

    Recognition will only take place where prior learning corresponds to the required NQF level, and in terms of applied competencies relevant to the contents and outcomes of the qualification.

    Recognition of Prior Learning may allow for:
  • Accelerated access to further learning at this or higher levels on the NQF.
  • The obtaining in whole or in part of this Qualification.

    Accounting technician qualifications registered on the NQF will be recognised in part; however, learners will be required to demonstrate competence in the outcomes that are specifically related to the public sector.

    Learners will be required to take the summative assessments as well as present evidence of workplace competence either via a portfolio or simulation.

    Access to the qualification:

    All learners in possession of an FETC or equivalent qualification may have access to this Qualification, bearing in mind the learning assumed to be in place detailed below. 

  • RECOGNISE PREVIOUS LEARNING? 

    QUALIFICATION RULES 
    Credits assigned to the qualification:

    The Qualification is a planned combination of Learning Outcomes that culminate in the competencies specified in the purpose statement. The Outcomes are grouped into Fundamental, Core and Elective components to allow for ease of articulation with other Qualifications.

    The table mentioned below is a summary of credits required for fundamental, core and elective:
  • Fundamental: Level 4, 52 credits.
  • Core: Level 4, 58 credits.
  • Elective: Level 4, 10 credits.
  • Total: 120 credits. 

  • EXIT LEVEL OUTCOMES 
    Fundamentals:

    Exit Level Outcome 1:
    Use appropriate numerical skills to investigate and monitor the financial aspects of personal life.

    Specific outcome 1:
    Use numerical skills to plan and control personal and/or household budgets.

    Specific outcome 2:
    Use numerical skills to complete personal tax forms.

    Exit Level Outcome 2:
    Use appropriate numerical skills to investigate and monitor the financial aspects of work life.

    Specific outcome 1:
    Use numerical to define changes in various financial situations (Interest, inflation, depreciation).

    Specific outcome 2:
    Use numerical skills to investigate aspects of financial transactions (Calculating cost & selling price, profit and/or loss).

    Exit Level Outcome 3:
    Use appropriate skills, conventions and structures to communicate effectively and clearly in the workplace.

    Specific outcome 1:
    Use appropriate format, conventions and content to produce a text for a specified audience and purpose.
  • Reports, Memos, Letters.

    Exit Level Outcome 4:
    Demonstrate oral communication in a specific context.

    Specific outcome 1:
    Accommodate audience and context needs in oral communication.
  • Presentations, Customer queries, Telephonic communication.

    Specific outcome 2:
    Use strategies that capture and retain the interest of an audience.
  • Presentations.

    Exit Level Outcome 5:
    Plan and prepare meeting communications.

    Specific outcome 1:
    Demonstrate an understanding of the agenda of meetings and the ability to produce an agenda.

    Specific outcome 2:
    Take minutes of meetings.

    Exit Level Outcome 6:
    Use appropriate skills conventions and structures to communicate effectively at meetings.

    Specific Outcome1:
    Conduct a meeting.

    Specific Outcome 2:
    Demonstrate strategies to deal with conflict in a meeting.

    Specific Outcome 3:
    Follow up on a meeting.

    Exit Level Outcome 7:
    Know and understand the structure of the South African Public Sector.

    Specific Outcome 1:
    Explain the context of the public sector and define its components.

    Exit Level Outcome 8:
    Know and understand the structure of the financial management system in the public sector.

    Specific Outcome 1:
    Explain the role of the financial management system in the public sector.

    Specific Outcome 2:
    Identify and describe revenue as a key aspect of public financial management.

    Specific Outcome 3:
    Identify and describe expenditure as a key aspect of public financial management.

    Exit Level Outcome 9:
    Know and understand the legislative framework governing financial management.

    Specific Outcome 1:
    Describe the legislation that supports the public sector financial management system.

    Exit Level Outcome 10:
    Know, understand and utilize data processing systems in the workplace.

    Specific Outcome 1:
    Obtain information from a computerized information system.

    Exit Level Outcome 11:
    Use information systems and computer technology effectively.

    Specific Outcome 1:
    Obtain information from a computerized information system.

    Specific Outcome 2:
    The learner produces spreadsheets for the analysis of numerical information.

    Specific Outcome 3:
    Minimise the risk to data held on computer system, by using controls of reactive threats.

    Specific Outcome 4:
    Minimise the risks to data held on a computer system by using controls of passive threats.

    Exit Level Outcome 12:
    Achieve personal effectiveness in their work environment.

    Specific Outcome 1:
    Plan and organise own work.

    Specific Outcome 2:
    Establish and maintain working relationships.

    Core:

    Financial Accounting:

    Exit Level Outcome 1:
    Explain the nature and function of accounting.

    Specific outcome 1:
    Explain the objectives and function of accounting.

    Specific outcome 2:
    Explain and demonstrate the accounting equation for an accounting entity.

    Specific outcome 3:
    Explain and apply the accounting concepts and postulates which underlie the preparation of accounting reports.

    Exit Level Outcome 2:
    Recognise, examine, and apply the conceptual basis of accounting.

    Specific outcome 1:
    Explain the function and limitations of accounting.

    Exit Level Outcome 3:
    Explain and apply accounting systems and processes.

    Specific outcome 1:
    Explain the structure of an accounting system.

    Specific outcome 2:
    Explain and apply the processes and systems for transaction processing, information storage and report generation.

    Exit Level Outcome 4:
    Perform financial operations within the appropriate ethical framework.

    Specific outcome 1:
    Demonstrate knowledge of ethics in the SA public sector.

    Specific outcome 2:
    Demonstrate knowledge of the Public Service Code of Conduct.

    Specific outcome 3:
    Demonstrate knowledge of the ethics and values of the profession.

    Exit Level Outcome 5:
    Record Cash Transactions.

    Specific Outcome 1:
    Understand and apply the double entry system.

    Specific Outcome 2:
    Demonstrate an understanding of, and record entries in the journals.

    Specific Outcome 3:
    Post transactions from journals to ledger accounts.

    Specific Outcome 4:
    Identify different methods of paying accounts.

    Exit Level Outcome 6:
    Record credit sales transactions.

    Specific Outcome 1:
    Process documents relating to goods and services supplied.

    Specific Outcome 2:
    Record sales transactions.

    Specific Outcome 3:
    Receive and record revenue.

    Specific Outcome 4:
    Record sales returns.

    Exit Level Outcome 7:
    Record credit purchase transactions.

    Specific Outcome 1:
    Process documents relating to goods and services purchased.

    Specific Outcome 2:
    Record purchases transactions.

    Specific Outcome 3:
    Make and record payments.

    Specific Outcome 4:
    Record purchase returns.

    Exit Level Outcome 8:
    Manage Petty Cash.

    Specific Outcome 1:
    Operate the Petty Cash system.

    Exit Level Outcome 9:
    Reconcile the Bank Account.

    Specific Outcome 1:
    Reconcile the bank account with the bank statement.

    Exit Level Outcome 10:
    Prepare a Trial Balance.

    Specific Outcome 1:
    Extract a trial balance from ledger accounts.

    Specific Outcome 2:
    Demonstrate an understanding of the use of the general journal to correct errors.

    Specific Outcome 3:
    Demonstrate an understanding for the use of suspense accounts.

    Specific Outcome 4:
    Prepare an income statement from the trial balance.

    Specific Outcome 5:
    Prepare a balance sheet.

    Management Accounting:

    Exit Level Outcome 1:
    Prepare accounting information for Managers.

    Specific Outcome 1:
    Know and understand the nature and theory of management accounting.

    Specific Outcome 2:
    Know and understand cost classification and cost behaviour.

    Specific Outcome 3:
    Classify and code costs.

    Specific Outcome 4:
    Account for material costs.

    Specific Outcome 5:
    Calculate and record labour costs.

    Specific Outcome 6:
    Account for overhead costs.

    Specific Outcome 7:
    Determine product costs.

    Specific Outcome 8:
    Record transactions in a cost accounting system.

    Exit Level Outcome 2:
    Prepare Budgets.

    Specific Outcome 1:
    Understand the principles and elements of budgeting.

    Specific Outcome 2:
    Prepare a budget.

    Exit Level Outcome 3:
    Understand the Supply Chain Management Cycle.

    Specific Outcome 1:
    Demonstrate knowledge of supply chain management cycle.

    Specific Outcome 2:
    Demonstrate knowledge of the procurement process.

    Exit Level Outcome 4:
    Apply the principles of Internal Control.

    Specific Outcome 1:
    Demonstrate understanding of the process of risk management.

    Specific Outcome 2:
    Demonstrate an understanding of the role and function of internal audit.

    Electives:

    Exit Level Outcome 1:
    Control Credit.

    Specific Outcome 1:
    Understand the concept of credit management.

    Specific Outcome 2:
    Manage debtors in accordance with the organisation's credit management policy.

    Specific Outcome 3:
    Take steps to recover debts.

    Exit Level Outcome 2:
    Administer Payroll.

    Specific Outcome 1:
    Demonstrate understanding of the monthly transaction cycle in payroll processing.

    Specific Outcome 2:
    Demonstrate understanding of the control and annual reconciliation of payroll.

    Critical Cross-field Outcomes - (Learners can:)

    1. Learners are able to identify and solve problems using critical and creative thinking processes to achieve the quantitative and qualitative administrative outputs in a manner compliant with the Code of Conduct.
  • Identify, systematically examine, critically evaluate and solve problems in which responses display that responsible decisions have been made, using critical and creative thinking.

    2. Learners are able to work ethically and effectively with others as a member of a work team, group, organization or community.
  • Work effectively with others as a member of a team, group, organisation or community.

    3. Learners are able to organize and manage themselves and their activities responsibly and effectively in order to ensure that all tasks are completed in a manner compliant with the requirements of the Code of Conduct.
  • Organise and manage oneself and one's activities responsibly and effectively.

    4. Learners are able to collect, analyse, organise and critically evaluate information relevant to upholding and supporting the standards of conduct laid down in the Code of Conduct.
  • Collect, analyse, organise and critically evaluate information.

    5. Learners are able to communicate effectively using visual, mathematical and/or language skills in the modes of oral and/or written persuasion to support the provisions of the Code of Conduct.
  • Communicate effectively using visual, mathematical and language skills in the modes of oral/written presentation.

    6. The learner is able to use science and technology effectively and critically to uphold the standards laid down in the Code of Conduct.
  • Use science and technology effectively and critically, showing responsibility towards the environment and health of others.

    7. The learner is able to demonstrate an understanding of the world as a set of interrelated systems by recognizing that problem-solving contexts do not exist in isolation and that both organisational and statutory requirements are reflected in the consequences of the Code of Conduct for all South Africans.
  • Demonstrate an understanding of the world as a set of related systems by recognising that problem-solving contexts do not exist in isolation.
  • Self manage skills development from the range of experiences and learning opportunities available.
  • Transfer skills and continuous learning to organisational setting. 

  • ASSOCIATED ASSESSMENT CRITERIA 
    Fundamentals:

    Assessment Criteria for Exit Level Outcome 1:

    1.1 Projected income and expenditure are realistically described.
    1.2 Calculations are carried out using computational tools efficiently and correctly and solutions obtained are verified in terms of the context.
    1.3 Budgets are presented in a manner that makes for easy monitoring and control.
    1.4 Actual income and expenditure is recorded accurately and in relation to planned income and expenditure.

    2.1 Demonstrate an understanding of personal taxation (Taxation threshold; Gross income; penalties and interest payable for non return of personal tax forms).
    2.2 Demonstrate an understanding of how to complete a personal tax form.
    2.3 Calculations are carried out using computational tools efficiently and correctly.
    2.4 Solutions to calculations are used effectively to demonstrate an understanding of the implications of completing a tax return.

    Assessment Criteria for Exit Level Outcome 2:

    1.1 Methods of calculation are appropriate to the problem types.
    1.2 Computational tools are used efficiently and correctly and solutions obtained are verified in terms of the context or problem.
    1.3 Solutions to calculations are used effectively to define the changes over a period of time.

    2.1 Values are calculated correctly.
    2.2 Computational tools are used correctly to determine and describe the relationship between various transactions.
    2.3 Solutions to calculations are used effectively to control costs and maximize profits.

    Assessment Criteria for Exit Level Outcome 3:

    1.1 Appropriate formatting conventions are used according to requirements of interaction.
    1.2 Content relevant to interaction is selected and presented.
    1.3 Language conventions are applied to produce text (grammar, relevant vocabulary, punctuation and spelling).
    1.4 Register and tone are appropriate to the written task.
    1.5 The purpose for writing, the target audience and the context is clear, in relation to the learning task or activity.
    1.6 The text-type, style, and register selected are appropriate to the audience, purpose and context.
    1.7 Language appropriate to socio-cultural sensitivities is selected and used in an appropriate manner without compromising own values or arguments.
    1.8 Writing is well-structured and conveys its message clearly.
    1.9 Research skills are evident in the way data and information relevant to the context is identified, located and selected for inclusion in the final text.

    Assessment Criteria for Exit Level Outcome 4:

    1.1 Audience is identified.
    1.2 Choice of vocabulary, sentence construction and appropriate gestures are justified.
    1.3 Register and tone are appropriate to the oral task.
    1.4 Responses to the ways others express themselves are sensitive to differing socio-cultural contexts (previously point 7).
    1.5 Interviews successfully establish a relationship appropriate to the context, and provide a non-threatening opportunity for participants to share information.
    1.6 Participation in formal meetings is appropriate to the purpose and context of the meeting. Participation is consistent with meeting procedures and contributes to the achievement of meeting objectives.
    1.7 Participation in debates or negotiations is appropriate to the purpose and topic. Participation is consistent with formal procedures and contributes to meaningful interaction between participants.

    2.1 Formal communications are planned in writing, and plans are detailed, complete, and realistic with respect to time allocation and content.
    2.2 Key words, pace and pause, stress, volume and intonation are used in appropriate ways to reinforce the message.
    2.3 Body language is appropriate to context and topic, and reinforces main ideas and attitudes.
    2.4 Visual aids are appropriate to topic and context, and enhance the presentation and the transfer of information and understanding.
    2.5 Techniques are used to maintain continuity and interaction.

    Assessment Criteria for Exit Level Outcome 5:

    1.1 The advantages of a well constructed agenda are explained.
    1.2 Matters on agenda appear in a logical and systematical order.
    1.3 Sources of agenda matters are identified and explained.
    1.4 An agenda is produced in the required format and time frame.

    2.1 The purpose and objective of minutes of meetings are understood and explained.
    2.2 Resources required for minute taking are identified, listed and explained.
    2.3 Items to be included in minutes of meeting are listed and explained.
    2.4 The characteristics of good minutes are identified and explained.
    2.5 Attendees to meeting are identified.
    2.6 Minutes are concise and accurate and reflect proceedings.
    2.7 Minutes are produced and distributed in required format and time frame.

    Assessment Criteria for Exit Level Outcome 6:

    1.1 A meeting of a selected group is convened and conducted according to a preplanned agenda.
    1.2 Committee procedures are followed based on the standing procedures of an organization or agreed guidelines.
    1.3 Opportunities are created to allow maximum participation by people attending a meeting.
    1.4 Discussions are summarized to facilitate recording and to clarify proposed action.

    2.1 Situations that could be a potential source of conflict are identified and possible strategies to diffuse conflict are suggested with reference to attitude of member, topic, positions adopted by people, language and tone.
    2.2 Strategies for resolving conflict at a meeting are demonstrated.

    3.1 Minutes are checked for accuracy prior to distribution.
    3.2 An action list is compiled to ensure that the decisions of a meeting are implemented and an indication given of how these can be monitored by the chairperson.
    3.3 The meeting is reviewed and suggestions for improvement are made to enhance effectiveness of future meetings.

    Assessment Criteria for Exit Level Outcome 7:

    1.1 The definition is explained in terms of basis of funding, legislation, role, structure, reporting and interrelationships.
    1.2 The features which contribute to the uniqueness of the public sector are accurately defined.
    1.3 The similarities between the public and private sectors are clearly defined.
    1.4 The description identifies and explains characteristics and/or concepts of SA's three spheres of governance.
    1.5 The description identifies legislative institutions in South Africa's central government system and explains the role of each.
    1.6 The description identifies executive institution in South Africa's government and explains the role of each.
    1.7 The description identifies judicial institutions in South Africa's government system and explains the role of each.

    Assessment Criteria for Exit Level Outcome 8:

    1.1 Explain how the financial management system assists the Government to translate its strategy into action.
    1.2 Explain how the financial management system informs decision making and accountability.
    1.3 Explain how the financial management system encourages a responsive and efficient public sector.
    1.4 Explain the role of the Office of the Auditor General and Public Accounts Committee in relation to the financial management system in a public service organization and parliament.
    1.5 Identify reporting responsibilities of the Office of the Auditor General and Public Accounts Committee.
    1.6 Explain the role of the Accountant General and Accounting officer in relation to the financial management system in a public service organization and parliament.
    1.7 Identify reporting responsibilities of the Accountant General and Accounting officer.
    1.8 The methods of controlling public sector finance is understood and explained.
    1.9 The explanation of reporting outcomes and outputs includes why these inform organizational decision making.
    1.10 The explanation gives details of the fiscal links between operational management and performance obligations within public sector organisations.

    2.1 Describe all the different sources of public revenue and the amount of discretion that is available.
    2.2 The principle of appropriation of income is explained including systems of priority setting.
    2.3 The intergovernmental fiscal system can be described including the DORA.
    2.4 The explanation of trends in public revenue reporting and control is accurate.

    3.1 The description includes all the forms of public expenditure.
    3.2 The explanation of trends in public expenditure reporting and control is accurate.
    3.3 The explanation of key factors underlying public expenditure trends is accurate.
    3.4 The explanation of trends in public expenditure reporting and control is accurate.

    Assessment Criteria for Exit Level Outcome 9:

    1.1 The intent and main purpose of the Public Finance and Management Act are identified and discussed.
    1.2 Key features and principles of the PFMA are identified and discussed.
    1.3 The intent and main purpose of the MFMA are identified and discussed.
    1.4 Key features and principles of the MFMA are identified and discussed.
    1.5 The intent and main purpose of the Treasury Regulations are identified and discussed.
    1.6 Key features and principles of the Treasury Regulations are identified and discussed.
    1.7 The intent and main purpose of GAAP/GRAP are identified and discussed within the context of the Public sector.
    1.8 Key features and principles of GAAP/GRAP are identified and discussed within the context of the public sector.

    2.1 The learner distinguishes between several types of computer-based information systems.
    2.2 The learner correctly locates the required information from the appropriate information system.
    2.3 The learner stores/downloads the information in a format that helps others to use it.
    2.4The learner knows the importance of checking/reconciling the information stored/downloaded for accuracy and completeness.
    2.5 The learners know that additional authorization must be obtained for sensitive or confidential information in accordance with the organisation's security regulations.
    2.6 The learner understands that confidential information must be kept secure and not disclosed to unauthorised people.
    2.7 The learner seeks advice when there are difficulties in obtaining the information from relevant sources/persons.

    Assessment Criteria for Exit Level Outcome 10:

    1.1 Different types of computer based information systems can be distinguished.
    1.2 Required information from the appropriate information system can be correctly located.
    1.3 Information can be stored/downloaded in a format that helps others to use it.
    1.4 The information stored/downloaded can be checked/reconciled for accuracy and completeness.
    1.5 Additional authorization can be obtained for sensitive or confidential information in accordance with the organisation's security regulations.
    1.6 Confidential information can be kept secure and not disclosed to unauthorized people.

    2.1 The learner indicates an understanding of the use of the spreadsheet:
  • Spreadsheet is used to eliminate non useful information.
  • Reorganise/manipulate financial data.
  • Entry of related formulas.
  • Perform additional procession.
  • Combine different sets of data.
    2.2 The learner understands the need to format the spreadsheet for analyzing numerical data with regard to:
  • The arrangement of the spreadsheet so as similar to existing forms and reports.
  • Rows and columns being labelled clearly.
  • All rates and other numeric inputs and assumptions are stated to the correct number of decimal places.
  • A method is selected to eliminate rounding errors which is suitable for the purpose of the spreadsheet.
  • Each cell is formatted clearly and accurately:
    > Data/general fields.
    > Numerical fields.
    > Date fields.
    > Percentage fields.
    2.3 The learner understands the importance of the accuracy with which a spreadsheet must be produced.
    2.4 Values and totals subtracted must be reconciled back to accounting data/reports.
    2.5 Calculated values are checked for correctness when changes are made to inputs.

    3.1 Describe the Site Access Controls to be in place.
    3.2 Describe the System Access Controls to be in place.
    3.3 Describe the File Access Control procedure to be in place.

    4.1 Know and understand the file backup procedures.
    4.2 Know and understand general security procedures.
    4.3 Understand the concept of job logging.
    4.4 Know and understand the recovery strategies and procedures in accordance with organizational procedures.

    Assessment Criteria for Exit Level Outcome 12:

    1.1 Knowledge of the organizational environment is demonstrated with relation to people, legislation, and documentation.
    1.2 Planning aids are described and used in line with scheduling techniques, time management and work prioritisation, to plan and monitor work.
    1.3 Routine and unexpected tasks are identified and prioritised according to organisational procedures.
    1.4 Work plans change accordingly where changes in priority occur.
    1.5 Anticipated difficulties in meeting deadlines are promptly reported to the appropriate person.
    1.6 Assistance is asked for, where necessary, to meet specific demands and deadlines.

    2.1 Team working, relationship and conflict management, and communication styles are described in relation to the specific organisational culture and context.
    2.2 Information is provided to internal and external customers in line with routine requirements and on-off requests.
    2.3 Information, advice and resources required are elicited from the appropriate people.
    2.4 Commitments to others are met within agreed timescales.
    2.5 Communication methods and styles employed are appropriate to the individual situation.
    2.6 Any communication difficulties are acknowledged and action is taken to resolve them.
    2.7 Opportunities are taken to promote the image of the department and organisation to internal and external customers.
    2.8 Confidentiality and data protection requirements are strictly adhered to.

    Core:

    Financial Accounting:

    Assessment Criteria for Exit Level Outcome 1:

    1.1 The explanation describes the objectives and function of accounting.
    1.2 The explanation identifies potential users of accounting information (external and internal).
    1.3 The explanation identifies the types of decisions users of accounting information make and the effect this has on their information needs.

    2.1 The explanation describes and applies the notion of the accounting entity in a given situation.
    2.2 The explanation defines and identifies financial elements of an accounting entity.
    2.3 The explanation describes the notion of monetary measurement in relation to financial elements.
    2.4 The explanation describes the distinguishing features of the components of the accounting equation.
    2.5 The explanation describes the relationship between owner's equity, assets and liabilities using the accounting equation.
    2.6 The explanation describes the effect of revenues minus expenses on owner's equity.
    2.7 Accounting transactions are classified according to the expanded accounting equation and within a chart of accounts.

    3.1 The explanation describes accounting concepts and recognise them in a given situation.
    3.2 The explanation describes accounting postulates and recognise them in a given situation.
    3.3 The explanation recognises the purpose of Financial Reporting Standards.
    3.4 The explanation describes the assumptions which underlie the Framework for Financial Reporting.
    3.5 The explanation describes the purpose of the Financial Reporting.

    Assessment Criteria for Exit Level Outcome 2:

    1.1 The explanation describes the objectives of general purpose financial reporting.
    1.2 The explanation describes the role of the Institute of Public Finance and Auditing.
    1.3 The explanation describes the significance of the qualitative characteristics of accounting information.
    1.4 The explanation describes the essential characteristics of financial elements and their criteria for recognition.

    Assessment Criteria for Exit Level Outcome 3:

    1.1 The explanation describes the accounting cycle in terms of inputs, outputs, and processes.
    1.2 The explanation describes the accounting sub-systems in terms of their features.
    1.3 The explanation describes methods of internal control and security design features for accounting sub-systems in terms of their features.

    2.1 The explanation describes the nature and purpose of the source documents for accounting systems.
    2.2 The journal entries, general and subsidiary ledgers, trial balance and final accounts are in accordance with standard accounting practice.
    2.3 General and subsidiary ledgers are reconciled.

    Assessment Criteria for Exit Level Outcome 4:

    1.1 The description identifies and explains core public sector ethical values.
    1.2 The description identifies and explains reasons for ethical standards in the public sector.
    1.3 The description identifies and explains two recent case studies reported in the public arena that illustrates the importance of ethical values and standards within the public sector.
    1.4 The description identifies and explains the importance of ethical values and standards within the candidate's own organization and role within that organisation.

    2.1 The purpose of the code is explained.
    2.2 The principles contained in the Public Service Code of Conduct are identified and explained in the context of their implications for a Public Service organization.
    2.3 The various principles contained in the Public Service Code of Conduct are identified and explained in the context of their implications for oneself as a Public Service employee.
    2.4 Where they exist, other codes of conduct and/or ethics that operate in the Public Service organization in which the candidate works are identified, and the relationship between that code and the Public Service Code is explained.

    3.1 Practical situations are analysed to enable the practitioner to make judgments in relation to the applicable code of professional conduct.
    3.2 Professional judgment is applied to practical situations in accordance with the applicable code of professional conduct.
    3.3 Professional judgment is exercised in line with the organizational code of ethics.

    Assessment Criteria for Exit Level Outcome 5:

    1.1 The difference between a debit and a credit can be demonstrated.
    1.2 Each transaction can be recorded as a debit and a credit.

    2.1 The purpose of various journals can be described.
    2.2 Journals can be listed.
    2.3 Entries can be correctly recorded into the appropriate journal.
    2.4 Record transactions in the books of original entry clearly, legibly and accurately.
    2.5 VAT is correctly calculated and accounted for.

    3.1 The purpose of the ledger can be explained.
    3.2 The format of a ledger account can be demonstrated.
    3.3 Post the transaction from the books of original entry to the ledgers accurately and conform to the double entry convention.
    3.4 Accounts can be correctly balanced.
    3.5 The recording of cash transactions by simple double entry book-keeping is clear and accurate.

    4.1 Identification of procedures for dealing with cash sales is comprehensive in terms of security.
    4.2 Identification of acceptability of Cheques is comprehensive in terms of liability, security and limitations.
    4.3 Identification of the consequences of the acceptance of credit cards is accurate.
    4.4 Identification of the effect of the use of company credit card systems is clear and concise in terms of increased company revenue.

    Assessment Criteria for Exit Level Outcome 6:

    1.1 Explain the business process of accounts receivable.
    1.2 Explain the separation of functions in the business process.
    1.3 Describe the Accounts Receivable integration process.
    1.4 Prepare Invoices in accordance with organizational requirements.
    1.5 Calculate and record trade discounts.
    1.6 Calculate and record VAT on credit sales.

    2.1 Record transactions in the correct journal.
    2.2 Post credit transactions to debtors ledgers.
    2.3 Post credit transactions to general ledger.
    2.4 Post the transactions from the books of original entry to the ledgers accurately and conform to the double entry convention.

    3.1 Ensure that monies received are treated according to organizational procedures.
    3.2 Issue receipts.
    3.3 Deposit monies received in bank account (or held in safe keep) in accordance with organisational procedures.
    3.4 Internal control processes can be followed.
    3.5 Receipts can be record in appropriate journals.
    3.6 Post transactions to debtors ledgers.
    3.7 Post transactions to general ledger.

    4.1 Issue credit notes.
    4.2 Record transaction in the correct journal.
    4.3 Post transactions to debtors ledgers.
    4.4 Post transactions to general ledger.

    Assessment Criteria for Exit Level Outcome 7:

    1.1 Explain the business process of accounts payable.
    1.2 Explain the separation of functions in the business process.
    1.3 Describe the Accounts Payable integration process.
    1.4 Process invoices in accordance with organizational requirements.
    1.5 Check all calculations on the source documents including discount and VAT.

    2.1 Record transactions in the correct journal.
    2.2 Post credit transactions to creditors ledgers.
    2.3 Post credit transactions to general ledger.
    2.4 Post the transactions from the books of original entry to the ledgers accurately and conform to the double entry convention.

    3.1 Ensure that payments are made according to organizational procedures.
    3.2Internal control processes are followed.
    3.3 Payments can be recorded in appropriate journals.
    3.4 Post transactions to creditors ledgers.
    3.5 Post transactions to general ledger.

    4.1 Verify credit notes are received.
    4.2 Record transaction in the correct journal.
    4.3 Post transactions to creditors ledgers.
    4.4 Post transactions to general ledger.

    Assessment Criteria for Exit Level Outcome 8:

    1.1 Demonstrates an understanding of the different methods of calculating the cash float.
    1.2 Disbursements are made in accordance with organisational procedures.
    1.3 Transactions are recorded in the appropriate journal.
    1.4 Transactions are posted to the general ledger.
    1.5 The Petty cash float is replenished in accordance with organizational procedures.

    Assessment Criteria for Exit Level Outcome 9:

    1.1 Understand the importance & use of bank reconciliation.
    1.2 Identify items in the cash payments & receipts journals not appearing on the bank statement.
    1.3 Identify items on bank statement not appearing in the cash payments & receipts journals.
    1.4 Reconcile the bank account and the bank statement.

    Assessment Criteria for Exit Level Outcome 10:

    1.1 Explain the purpose of a trial balance.
    1.2 Enter the balances from the general ledger on the correct side of the trial balance.
    1.3 Appreciate the reasons why errors occur in a trial balance.

    2.1 Transactions that should appear in the general journal can be identified.
    2.2 Transactions to correct errors can be accurately recorded.
    2.3 Accurately record transactions that do not fit into any other accounting records (Year end close off; Duplication of entries; incorrect allocations; Fraud).
    2.4 Adjustment of ledger accounts are accurate and in accordance with standard accounting practice and incorporates a simplified book-keeping system.

    3.1 Purpose of a suspense account can be explained.
    3.2 Appropriate entries can be records in a suspense account.
    3.3 Suspense accounts can be cleared on a monthly basis in accordance with Treasury Regulations.
    3.4 Report on outstanding balances on a monthly basis.

    4.1 Demonstrate an understanding of the format of the Income Statement.
    4.2 Enter the balances from the trail balance in the appropriate format.
    4.3 Calculate net profit/loss.

    5.1 Demonstrate an understanding of the format of the Balance Sheet.
    5.2 Enter the balances from the trial balance in the appropriate format.
    5.3 Ensure the Balance Sheet balances.

    Management Accounting:

    Assessment Criteria for Exit Level Outcome 1:

    1.1 The nature and environment of management accounting can be explained.
    1.2 The objectives of cost and management accounting information can be explained.
    1.3 The difference between financial accounting and management accounting can be described.
    1.4 The relationship between financial accounting and management accounting can be described.
    1.5 The importance of non-financial information in the decision making process can be explained.
    1.6 The role of the management accountant in the management process can be explained.

    2.1 The classification of costs can be explained and is in accordance with their nature.
    2.2 The types of classification used and the elements of cost can be described.
    2.3 The various cost objectives for which classification of costs is usually needed can be explained.

    3.1 The coding system developed is appropriate for the information needs of the organisation and is capable of expansion.
    3.2 The classification of costs used and the developed coding system is meaningful and complete.

    4.1 The explanation of documentary procedures involved in ordering, acquiring and recording stocks is meaningful and consistent with normal business practices.
    4.2 The recording and pricing of material receipts, issues and closing balances is accurate and reflects the company policy on stock valuation.

    5.1 The explanation of the documentary procedures for recording labour costs and wages is comprehensive and relevant to the situation given.
    5.2 The calculation of labour costs where an incentive scheme is in operation is accurate and clearly presented.
    5.3 The description of factors, other than financial, relevant to the adoption of a specific incentive scheme is meaningful and reflects the situation given.

    6.1 The construction of the overhead analysis statement and reapportionment of service cost centre costs reflects accurately the use made of these departments by cost centres.
    6.2 The calculation of pre-determined overhead absorption rates for production departments are accurate and reflect the activity of the department.
    6.3 The absorption of overheads in the cost of the product, using the pre-determined overhead absorption rates is accurate.
    6.4 The calculation of the over or under absorption of overheads is accurate.

    7.1 The format of cost statements prepared is appropriate to users' needs.
    7.2 Costing statements produced accurately detail the build up of total costs with sub-totals for prime costs and production cost, selling price being accurately calculated by correctly applying a profit mark-up or margin.
    7.3 Service cost statements produced accurately differentiate between running costs and standing costs in arriving at total cost and unit operating cost.

    8.1 The recording of manufacturing costs is completed and conforms to the system specified.
    8.2 The accounts produced are orderly, legible, relevant and complete.

    Assessment Criteria for Exit Level Outcome 2:

    1.1 The concept of a budget can be defined.
    1.2 The purposes of budgets and the benefits of their use can be explained.
    1.3 Budget centres and budget periods can be explained.
    1.4 The need for budgets and financial planning is understood.
    1.5 The procedures for preparing specific budgets for normal operational areas can be described.

    2.1 The basic problems in budget preparation and control can be explained.
    2.2 The steps in the budget preparation process can be listed & described.
    2.3 The information needed in the budget manual can be defined.
    2.4 The purpose of the Capital Expenditure budget can be described.
    2.5 The link between the capital and operating budget can be explained.

    Assessment Criteria for Exit Level Outcome 3:

    1.1 The responsibilities of the various role players can be defined.
    1.2 The elements of the supply chain management cycle can be described and defined (Demand; Acquisition; Logistics; Supply chain performance).
    1.3 The reporting arrangements can be explained.

    2.1 The procurement processes and procedures can be explained.
    2.2 The procedures for procurement can be demonstrated.

    Assessment Criteria for Exit Level Outcome 4:

    1.1 Know and understand the need for risk management.
    1.2 Identify the steps in managing risk.
    1.3 Identify potential areas of organizational risks.
    1.4 Identify appropriate processes to manage specific risks within the framework of organisational policies and procedures.

    2.1 The purpose of the internal audit function can be explained.
    2.2 The contents of an audit charter can be explained.

    Electives:

    Assessment Criteria for Exit Level Outcome 1:

    1.1 Forms of credit that might be granted can be identified.
    1.2 Credit worthiness can be assessed.
    1.3 Advantages and disadvantages of extending credit can be explained.

    2.1 Statements of account are prepared and sent to debtors timeously.
    2.2 The relevant source documents can be used to communicate with debtors.
    2.3 An accurate age analysis can be produced and interpreted for management.

    3.1 Effective steps to collect debt before they become unrecoverable can be taken.

    Assessment Criteria for Exit Level Outcome 2:

    1.1 Organizational regulations governing salary and wages and rates can be demonstrated.
    1.2 Statutory payroll deductions can be explained.
    1.3 Gross salaries and/or wages for each individual can be accurately calculated from appropriate source documents.
    1.4 Statutory deductions can be calculated correctly in accordance with current tax legislation and current SARS practice.
    1.5 Salaries and/or wages can be correctly recorded in employees advice.
    1.6 Salaries and/or wages can be recorded correctly in appropriate accounting records in accordance with organizational procedures.
    1.7 Accurate advices for updating salaries and wages records can be prepared.

    2.1 Returns can be completed accurately and legibly, and submitted within the SARS time scale.
    2.2 Accurate employee records for tax returns can be maintained.
    2.3 IRP5 forms are reconciled with SARS records.

    Associated Assessment Criteria for Critical Cross-field Outcomes:

    1.
  • Solves problems by methodically examining the issues, researching and critically evaluating circumstances and/or situations.
  • Solves problems by developing a range of creative alternative solutions that achieve acceptable reasoned outcomes.

    2.
  • Integrates well within a team, group, organisation or community.
  • Demonstrates a variety of personal skills in dealing with others, including listening, communication, negotiation, co-operation, diplomacy and leadership.
  • Works effectively with others to achieve planned outcomes.

    3.
  • Plans and carries out tasks/activities in a methodical and well ordered manner.
  • Achieves task/activity objectives within the planned time-scale and using the allocated resources.

    4.
  • Searches for appropriate and relevant data/information and assembles in a structured manner.
  • Analyses data/information and identifies key elements or facts.
  • Critically evaluates data/information to draw conclusions and make recommendations.

    5.
  • Communicates orally and in writing, an understanding of theoretical knowledge and concepts, appropriate to level, using a variety of methods.
  • Communicates orally and in writing, thoughts, ideas and opinions in an easily understood and effective manner.

    6.
  • Applies appropriate scientific principles to analyse data and provide information to support decision making.
  • Uses information technology to analyse and/or compute data.
  • Uses information technology to communicate with others in a safe and effective manner.

    7.
  • Applies knowledge of alternative cultures, environment, systems and methods of working in other countries/continents to support problem solving.
  • Uses learning opportunities to learn with and from others.
  • Uses task/activity/work experiences to improve existing skills or develop new skills.
  • Demonstrates the application of previously acquired knowledge, understanding and skills, to new activities, areas of work or contexts.

    Integrated assessment:

    The nature of this qualification is competence based and the learner is therefore required to be able to perform activities within an occupation as well as transfer skill and knowledge to new situation. In assessing competence, evidence need to be collected that the learner:
  • Has the essential knowledge and understanding which underpins competence.
  • Has the ability to carry out practical activities and operate effectively in the workplace.

    This requires an integrated approach to learning, teaching and assessment.

    Integrated assessment lends itself to a range of formative and summative assessment tools and methods and allows for the assessment of the full range of practical, applied, foundational and reflective competencies and combinations thereof.
  • Formative assessment will be conducted for each unit of learning during the period of learning.
  • This assessment could take the form of multiple choice questions, case studies, tests, assignments or projects.
  • Summative assessment will assess modules of learning covered during the period by means of a closed book examination under controlled conditions.

    In areas where it is not possible to collect evidence from the workplace, simulations could be used, either paper-based or where facilities are available, in a laboratory, as well as other techniques such as case studies, role plays or other similar techniques.

    The assessment of critical cross-field outcomes should be integrated with the assessment of the specific outcomes. 

  • INTERNATIONAL COMPARABILITY 
    This qualification shows a substantial degree of similarity in the financial sector in terms of the conceptual framework in places such as the United Kingdom (specifically the Association for Accounting Technicians (AAT) qualification). The concept of a single qualification with the potential to be used across the financial sector and the range of numeracy, mathematical and analytic skills embedded in this qualification are common in qualifications abroad. 

    ARTICULATION OPTIONS 
    Completion of the certificate will allow learners to further their learning both horizontally and vertically. Learners will receive credits for the certificate and will be in a position to proceed to the diploma phase of the qualification. Alternatively, they may obtain credits from approved tertiary institutions and progress vertically. The Professional training offered on this qualification will allow our learners entrance to additional qualifications.

    Most of the Exit Level Outcomes in this programme are common to most approved accounting qualifications. The credits obtained on this programme can thus be used as evidence for RPL into other qualifications.
  • Articulation into the qualification:

    Applicants who have completed selected units of the Foundation and Intermediate stages of the GAP/CIMA/ACCA programmes may be exempted from some of the assessment modules for the certificate. The modules specifically related to the public sector would still have to be completed.
  • Articulation from the qualification:

    Learners who successfully complete the Certificate in Public Sector Accounting (NQF Level 4) may continue with the Diploma in Public Sector Accounting (NQF Level 5), or any other related qualification at any higher education institution.

    The qualification will also provide a solid grounding for further development of the learner into specialist and management areas within the public sector. Besides a career in the public sector, learners may also be able to enter careers in:
  • Education and Training.
  • Debt collection.
  • Financial consultants.
  • Junior or assistant to auditor.

    Completion of the certificate will allow successful learners to apply for membership of the Institute of Public Finance and Auditing (IPFA) at Tier 4 as a Registered Public Sector Accounts Administrator. 

  • MODERATION OPTIONS 
    Moderation ensures that learners who are being assessed are assessed in a fair, reliable and valid manner. We ensure that all moderators who moderate a particular Exit Level Outcome of the qualification are using comparable assessment methods and are making similar and consistent judgements about Learner's performance. The moderators are responsible for the moderation of institutional assessments, the marking process and marked assessments. External examiners conduct the moderation.

    To ensure that the moderation is credible, the following guidelines should be followed:
  • To ensure that the assessment covers, the specific outcomes completed in the learning programme.
  • To verify that the assessments are fair, valid, reliable and practicable.
  • To identify the need to redesign an assessment if need be.
  • To provide an appeals procedure for the dissatisfied learners.
  • To evaluate the performance of assessors.

    Moderators are used for assessments. Moderators are normally appointed from outside the institute i.e. either from a public tertiary institution or industry, where the qualification of the moderator must be relevant to and a higher qualification level than that of the level of the programme they are responsible for moderating. As a quality control mechanism the moderators must provide certified copies of there own Qualifications. 

  • CRITERIA FOR THE REGISTRATION OF ASSESSORS 
  • Selection criteria for registered assessors and moderators shall be defined by the relevant parties in the Institute as per internal organisational requirements and as per any specific ETQA requirements. Registered Assessors must be subject matter experts in the area/s they wish to assess in. The relevant parties in the Institute, in line with existing organisational requirements shall define selection criteria for assessment guide developers.
  • The nomination of potential dedicated assessors and moderators shall be made against the following specific criteria:

    Assessors:
  • Must have been deemed competent and certified for the generic Assessor Unit Standard (ASSMT01/7978 - Plan and Conduct Assessments of Learning Outcomes or 115753 - Conduct outcomes based assessments) by an ETDP Accredited Provider.
  • A degree in Commerce.
  • At least two (2) years experience in Finance.
    Or
  • Must have been deemed competent and certified for the generic Assessor Unit Standard (ASSMT01/7978 - Plan and Conduct Assessments of Learning Outcomes or 115753 - Conduct outcomes based assessments) by an ETDP accredited Provider.
  • IPFA Tier 1 or 2 members.

    Moderators:
  • Must have been deemed competent and certified for the generic Assessor Unit Standard (ASSMT01 - Plan and Conduct Assessments of Learning Outcomes or 115753 - Conduct outcomes based assessments).
  • Must have been deemed competent and certified for the Moderator Unit Standard (ASSMT02/7977 - Conduct Moderation of Assessments) by an ETDP Accredited Provider.
  • A degree in Commerce.
  • Minimum five (5) years experience in Finance.
    Or
  • Must have been deemed competent and certified for the generic Assessor Unit Standard (ASSMT01 - Plan and Conduct Assessments of Learning Outcomes or 115753 - Conduct outcomes based assessments).
  • Must have been deemed competent and certified for the Moderator Unit Standard (ASSMT02/7977 - Conduct Moderation of Assessments) by an ETDP accredited Provider.
  • IPFA Tier 1 or 2 members.
  • A registered Assessor and Moderator may only assess or moderate against the IPFA qualifications after attendance on a "Public Sector awareness" workshop presented by IPFA.
  • An appropriate selection process shall be used to identify potential internal assessors and moderators for the Institute. Appropriate staff will be identified by management, and will then be sent on the relevant training. Once found competent against the appropriate standards, the identified individuals should meet the criteria as stipulated above.
  • Specialist external assessors/moderators shall be used when necessary. The Professional Development Director shall decide upon this in line with overall business objectives and within the budgetary limitations of the organisation.
  • The Professional Development Manager in conjunction with the Professional Development Co-ordinator shall select external assessors/moderators against predefined selection criteria (as stipulated above) and within organisational constraints.
  • Assessment shall be integrated into existing job descriptions and be listed as a key performance area for all registered full-time and part-time assessors within the Institute. 

  • REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006; 2009; 2012; 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. Academy of York Pty Ltd 
    2. Boston City Campus & Business Coll 
    3. Boston School of Finance 
    4. BTSC Learning Institute (Pty) LTD 
    5. Capacity Vision (Pty) Ltd 
    6. Edge Power 
    7. Falcon Business Institute (Pty) Ltd 
    8. GLOBAL PROSPECTUS TRAINING PTY LTD 
    9. Hillcross Business College (Pty) Ltd. 
    10. IMPI Training (Pty) Ltd 
    11. Institute for Management Development (Pty) Ltd 
    12. INTRACCOUNTS (PTY) LTD 
    13. KIB College (Pty) Ltd 
    14. Milpark Education (Pty) Ltd (previously known as Milpark Business School) 
    15. MSC College - Alberton 
    16. NDUGU CONSULTING 
    17. Retsile Trading 
    18. SACOB Education and Training (Pty) Ltd 
    19. Successors Training Institute 
    20. Victorious Training Institute (Pty) Ltd 
    21. Visionary Academy (Pty) Ltd 



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