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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION THAT HAS PASSED THE END DATE: 

Certificate: Accounting Technician 
SAQA QUAL ID QUALIFICATION TITLE
73710  Certificate: Accounting Technician 
ORIGINATOR
Association of Accounting Technicians (AAT) (previously AETA) 
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 3  NQF Level 03  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Passed the End Date -
Status was "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 
Purpose:

The purpose of this qualification is to provide the learner with the skills, competence, knowledge and understanding to become an accounting technician.

This enables learners to develop work relevant competence, as an aid to employment and career progression. It also enables learners to progress further, to either the Advanced Certificate or the Diploma. The qualification also allows learners access to lifelong professional development and support, through the opportunity to take up student membership of the AAT, the largest professional body for accounting technicians.

The qualification benefits employers as they can have confidence in the ability of trained staff and can recruit or promote accounting technicians, knowing that they have proved ability to do the required work.

The qualification makes a positive contribution to South Africa's transformation agenda, by developing skills at Certificate level and providing recognition for those who have developed workplace skills but have not had the opportunity to gain formal qualifications. It is an open access qualification, requiring a good standard of literacy and numeracy, but not requiring the learner to hold formal qualifications, or have any previous work experience in accounts.

It benefits the South African economy by ensuring that the people responsible for accounting technicians` work are skilled, competent people. This is essential for organisational success in every sector of the economy, from the public sector to accountancy practice, to industry and commerce.

Rationale:

Qualified accounting technicians, with an internationally recognised qualification, make a valuable and critical contribution to organisational and national economic success. The Accounting Technician certificate gives learners access to enter the accounting field. This covers all sectors of the South African economy, from the public sector, to accountancy practice, to industry and commerce, including manufacturing, tourism and retail. Every senior accountant needs the support of skilled, competent accounting staff to undertake the more routine and operational work. The importance of technician level training has been recognised by the Eastern, Central and Southern African Federation of Accountants (ECSAFA), by its adoption of occupational standards for accounting technicians. ECSAFA includes South African representation, and this endorsement demonstrates the relevance of the qualification to the South African economy and employment market.

Those holding the qualification can work in all sectors of the economy in a number of positions, including accounts clerk, wages clerk, accounts assistant, sales ledger clerk and bookkeeper. Many progress via further qualifications to become more senior in the accounts field and move on to hold positions such as Financial Controller and Accounts Manager. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
It is assumed that the learners accessing this qualification are competent in language, literacy, communication and mathematical literacy at NQF Level 2. The qualification is open access and providers should assess the suitability of potential learners in terms of their literacy and numeracy.

Recognition of Prior Learning:

The course provider undertakes an initial assessment to determine at which stage of the qualification the learner should start. This involves examining their previous learning and current skills in accounting. Those with no accounts experience would usually start at the Certificate level, and those with some accounts experience might start at the Advanced Certificate level. Rarely, someone very experienced in accounts might start at the final level: Diploma. The AAT provides an online tool to help providers assess the right starting point for each learner. 

RECOGNISE PREVIOUS LEARNING? 
Y 

QUALIFICATION RULES 
In order to attain this qualification, learners must:

Prove competence in all core outcomes (Exit Level Outcomes 1, 2 & 3).

Choose one of the following areas of specialization and prove competence in all the outcomes listed for that specialisation:
  • Local Government (LG) (Exit Level Outcomes: 4, 5, 6 & 7).
  • Public Sector (PS) (Exit Level Outcomes: 4, 5, 8, 9, 10, 11 & 12).
  • Private Sector (PVT) (Exit Level Outcomes: 6, 13, 14 & 15). 
    		•

    EXIT LEVEL OUTCOMES 
    1. Demonstrate competence in the processing of sales and/or receipts.
    2. Process purchases and/or payments correctly.
    3. Monitor and control cash receipts and payments.
    4. Process petty cash and reconcile accounts.
    5. Present financial data for internal use.
    6. Grant credit accurately.
    7. Monitor and control the collection of debts.
    8. Process documents related to goods and services supplied.
    9. Apply general principles and procedures for ethical compliance expected within the public accounting sector.
    10. Develop, maintain and apply ethics in employer/employee situations and in public practice.
    11. Perform effectively in the workplace within the public sector environment.
    12. Use computer systems and software.
    13. Process petty cash, reconcile accounts and prepare an initial trial balance.
    14. Present financial data for internal and external use.
    15. Manage cash balances effectively.

    Critical Cross Field Outcomes:
  • Perform effectively in the workplace:
    > Identify and prioritise work tasks taking account of organisational procedures and prepare a work plan.
    > Monitor and report progress against work plans and deadlines, adapting as necessary.
    > Communicate courteously with, and support, colleagues in work tasks to build effective working relationships.
    > Follow organisational procedures to find workable solutions to conflicts or difficulties in working relationships.
    > Review and evaluate performance and identify and agree training and development needs and objectives taking account of current work tasks and career goals.
    > Monitor work methods and activities against legislation, regulations and organisational procedures ensuring that emergency procedures are adequate for potential hazards.
    > Organise and monitor your work area so that conditions promote an effective and efficient working environment.
  • Manage people within the accounting environment:
    > Plan work activities to make the optimum use of resources and to ensure that work is completed within agreed time scales.
    > Communicate work methods and schedules to colleagues in ways that help them to understand what is expected of them.
    > Encourage colleagues to report to you promptly any problems and queries that are beyond their authority or expertise to resolve, and resolve these where they are within your authority and expertise.
    > Refer problems and queries to the appropriate person where resolution is beyond your authority or expertise. 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment criteria for Exit Level Outcome 1:
  • Prepare sales invoices from source documents.
  • Prepare sales credit notes from correspondence or other relevant source documents and ensure authorization.
  • Code sales invoices and credit notes.
  • Enter sales invoices and credit notes into sales day book and sales returns day Book.
  • Post sales invoices and credit notes into the subsidiary (sales) ledger and main (general) ledger.
  • Check receipts against records.
  • Deal with discrepancies.
  • Enter receipts into the cashbook, subsidiary ledger and main ledger.
  • Prepare paying in documents.
  • Produce statements of account for debtors.
  • Write to customers in an appropriate style to request payment of an overdue Account.

    Associated Assessment criteria for Exit Level Outcome 2:
  • A check suppliers invoices for accuracy and against source documents.
  • Check calculations, including discounts, on suppliers' invoices and credit notes.
  • Check suppliers' credit notes against correspondence or other relevant source documents.
  • Code purchase invoices and credit notes.
  • Enter purchase invoices and credit notes into the purchases day book and purchases returns day book.
  • Post invoices and credit notes into the subsidiary (purchases) ledger and main (general) ledger.
  • Calculate supplier payments from source documents.
  • Schedule payments, and types of payment, as per company policy.
  • Enter payments in cashbook and ledgers.
  • Write to suppliers to resolve discrepancies in invoices.
  • Make payments to employees and record those payments.

    Associated Assessment criteria for Exit Level Outcome 3:
  • Check suppliers' invoices for accuracy and against source documents.
  • Check calculations, including discounts, on suppliers' invoices and credit notes.
  • Check suppliers' credit notes against correspondence or other relevant source documents.
  • Code purchase invoices and credit notes.
  • Enter purchase invoices and credit notes into the purchases day book and purchases returns day book.
  • Post invoices and credit notes into the subsidiary (purchases) ledger and main (general) ledger.
  • Calculate supplier payments from source documents.
  • Schedule payments, and types of payment, as per company policy.
  • Enter payments in cashbook and ledgers.
  • Write to suppliers to resolve discrepancies in invoices.

    Associated Assessment criteria for Exit Level Outcome 4:
  • Operate a petty cash system including the imprest system.
  • Reconcile petty cash control account with cash in hand and petty cash book.
  • Update cashbook from source documents.

    Associated Assessment criteria for Exit Level Outcome 5:
  • Recognise cost centres and elements of costs and extract and code income and expenditure from orders and invoices.

    Associated Assessment criteria for Exit Level Outcome 6:
  • Agree credit terms with customers in accordance with the organisation's policies.
  • Identify and use internal and external sources of information to evaluate the current credit status of customers and potential customers.
  • Open new accounts for those customers with an established credit status.
  • Ensure the reasons for refusing credit are discussed with customers in a tactful manner.

    Associated Assessment criteria for Exit Level Outcome 7:
  • Monitor information relating to the current state of debtors' accounts regularly and take appropriate action.
  • Send information regarding significant outstanding accounts and potential bad debts promptly to relevant individuals within the organisation.
  • Ensure discussions and negotiations with debtors are conducted courteously and achieve the desired outcome with a focus on customer service.
  • Use debt recovery methods appropriate to the circumstances of individual cases and in accordance with the relevant procedures.
  • Base recommendations to write off bad and doubtful debts on a realistic analysis of all known factors.

    Associated Assessment criteria for Exit Level Outcome 8:
  • Accurately prepare invoices and credit notes in accordance with organisational requirements and check against source documents.
  • Ensure invoices and credit notes are correctly authorised before being sent to customers.
  • Ensure invoices and credit notes are correctly coded.
  • Enter invoices and credit notes into books of prime entry according to organisational procedures.
  • Enter invoices and credit notes in the appropriate ledgers.
  • Produce statements of account for despatch to debtors.
  • Communicate politely and effectively with customers regarding accounts, using the relevant information from the aged debtors analysis.

    Associated Assessment criteria for Exit Level Outcome 9:
  • Identify and apply the fundamental principles of honesty and integrity.
  • Highlight situations within accounting work that require objectivity and fairness, and where judgements and actions could compromise personal or organisation's integrity and reputation.
  • Recognise and explain why certain types of information should be regarded as confidential.
  • Identify circumstances when it would be appropriate to disclose confidential information.
  • Identify the key issues which ensure accounting work is performed within the scope of professional ethics guidance.
  • Identify appropriate ethical behaviour when interacting with others in a variety of circumstances.
  • Refer and seek advice from relevant sources for issues beyond own competence.
  • Discuss, agree and resolve ethical conflicts.

    Associated Assessment criteria for Exit Level Outcome 10:
  • Describe the type of culture within organisations which supports and promotes high ethical values and helps resolve any conflict of loyalties.
  • Resolve conflicting loyalties where an employer may ask you to perform tasks which are illegal, unethical or against the rules or standards of the accounting profession.
  • Follow appropriate procedures where you believe an colleague has or will commit an act which you believe to be illegal or unethical.
  • Respond appropriately to requests to work outside the confines of your own accounting experience.

    Associated Assessment criteria for Exit Level Outcome 11:
  • Identify and prioritise work tasks taking account of organisational procedures and policies and prepare a work plan.
  • Monitor and report progress against work plans and deadlines, adapting as necessary.
  • Communicate courteously with, and support, colleagues in work tasks to build effective working relationships.
  • Follow organisational procedures to find workable solutions to conflicts or difficulties in working relationships.
  • Review and evaluate performance and identify and agree training and development needs and objectives taking account of current work tasks and career goals.
  • Monitor work methods and activities against legislation, regulations and organisational procedures ensuring that emergency procedures are adequate for potential hazards.
  • Organise and monitor your work area so that conditions promote an effective and efficient working environment.

    Associated Assessment criteria for Exit Level Outcome 12:
  • Perform initial visual safety checks and power up the computer system.
  • Use passwords to gain access.
  • Access and use word processing software.
  • Use appropriate file names and save work.
  • Print documents.
  • Exit from software packages securely.
  • Transfer word processed documents by e-mail.
  • Seek immediate assistance when difficulties occur.
  • Maintain the security of data.
  • Ensure passwords are kept secret and changed at appropriate times.
  • Identify potential risks to computer hardware.
  • Identify potential risks to data.
  • Take steps to resolve or minimise risks to computer hardware and data.
  • Maintain security and confidentiality of data at all times.

    Associated Assessment criteria for Exit Level Outcome 13:
  • A operate a petty cash system, including imprest system.
  • Reconcile petty cash control account with cash in hand and petty cash book.
  • Make adjustments through the journal.
  • Reconcile sales and purchase ledger control accounts with subsidiary ledgers.
  • Update cashbook from source documents.
  • Balance cashbook and compare with bank statement.
  • Reconcile bank statement.
  • Prepare an initial trial balance.
  • Create a suspense account when necessary and subsequently clear it.

    Associated Assessment criteria for Exit Level Outcome 14:
  • Recognise cost centres and elements of costs and extract and code income and expenditure from orders and invoices.
  • Consolidate and reconcile data from different parts of an organisation into a given format, adjusting for internal transfers as necessary.
  • Provide, in the given format, comparisons of data as requested, to include ratios and performance indicators.
  • Adjust data to allow for changing price levels.
  • Prepare internal reports which identify problems and discrepancies and present to appropriate staff whilst observing confidentiality requirements.
  • Prepare external reports in the given format observing confidentiality requirements.
  • Identify VAT inputs and outputs and complete a VAT return.
  • Make payments to employees and record those payments.

    Associated Assessment criteria for Exit Level Outcome 15:
  • Arrange overdraft and loan facilities in anticipation of requirements and on the most favourable terms available.
  • Invest surplus funds in marketable securities within defined financial authorisation limits.
  • Ensure the organisation's financial regulations and security procedures are observed.
  • Ensure account is taken of trends in the economic and financial environment in managing cash balances.
  • Maintain an adequate level of liquidity in line with cash forecasts.

    Assessment criteria associated with Cross Critical Field Outcomes:

    The Organisation:
  • Understanding of the organisation's business transactions, accounting systems and procedures including the in-putting, holding, protecting and transmitting of data through the use of computers.
  • Cost centres and coding structures within the organisation.
  • Understanding the organisational structure and reporting systems.
  • Basic awareness of the outside bodies to which the organisation reports including the VAT office.
  • The organisation's requirements and procedures for protecting against risk, avoiding viruses and maintaining confidentiality where necessary.
  • The need for, and awareness of, health, safety and security provisions which apply to organisations.
  • Awareness of, and appropriate actions to deal with, hazards within organizations.
  • Planning the work environment to allow maximum effectiveness and efficiency in the performance of duties.
  • Prioritising and planning duties to achieve maximum effectiveness and efficiency.
  • Team working and procedures to deal with conflict.

    Integrated Assessment:

    Assessment of competence, knowledge and understanding is undertaken through a combination of competence based examinations and work based simulations. 
    		•

    INTERNATIONAL COMPARABILITY 
    The Qualification is comparable with the AAT Accounting Qualification at Foundation level, which is delivered in 16 countries and recognised internationally. The Qualification allows learners entrance into the accountancy profession, so learners can use it to work outside South Africa. Particularly relevant is the recognition of the qualification in Botswana, Swaziland and Zambia. 

    ARTICULATION OPTIONS 
    The qualification is recognised as being not only a qualification in its own right, but also a well used and highly respected stepping stone to senior or chartered accountancy qualifications and higher education. 

    MODERATION OPTIONS 
  • Moderation of the exams is undertaken by subject matter experts engaged directly by the AAT. Moderators must hold the moderator qualification and be registered with FASSET. Each assessment centre must undertake internal quality assurance moderation of the assessors` decisions. In addition, the AAT undertakes centralised scrutiny of the assessment decisions through a sampling process.
  • Approved assessment centres that offer tuition and assessment for this qualification must undergo a rigorous AAT quality assurance check and must meet the ongoing accreditation conditions through annual monitoring, which is undertaken jointly by the AAT and FASSET. 
    		•

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Assessors responsible for assessing the simulations must hold the assessor qualification and must be registered with FASSET. 

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