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|All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.|
|SOUTH AFRICAN QUALIFICATIONS AUTHORITY|
|Further Education and Training Certificate: Accounting Technician|
|SAQA QUAL ID||QUALIFICATION TITLE|
|77143||Further Education and Training Certificate: Accounting Technician|
|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|
|Further Ed and Training Cert||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|
|LAST DATE FOR ENROLMENT||LAST DATE FOR ACHIEVEMENT|
|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|
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 the full technician qualification at NQF Level 5. The qualification also allows learners access to professional development and support, through the opportunity to take up student membership of the Association of Accounting Technicians (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 advanced certificate level and providing recognition for those who have developed workplace skills but have not had the opportunity to gain formal qualifications. It is a qualification, requiring a good standard of literacy and numeracy, but not requiring the learner to hold formal qualifications.
It benefits the South African economy by ensuring that the people responsible for performing 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.
Qualified accounting technicians, particularly those with a recognised qualification, make a valuable and critical contribution to organisational and national economic success. The Further Education and Training Certificate: Accounting Technician 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 technicians to undertake the more routine and operational work. In many small businesses, accounting technicians will be the sole provider of accountancy support to the organisation. Self-employment in which the person supplies services to small businesses is also an option for holders of this qualification.
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 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 communication and mathematics at NQF Level 3. 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 qualification can be attained in whole or in part through the recognition of prior learning. The method of assessing the learners' prior learning will be determined jointly by the provider and learner.
Access to the Qualification:
The qualification has open access and providers should assess the suitability of potential learners in terms of their literacy and numeracy.
|RECOGNISE PREVIOUS LEARNING?|
|In order to attain this qualification, learners must:
Prove competence in all Core Exit Level Outcomes (Exit Level Outcomes 1-14).
Choose one of the following areas of specialization and prove competence in all the Exit Level Outcomes listed for that specialisation:
|EXIT LEVEL OUTCOMES|
|Core Exit Level Outcomes:
1. Communicate with clients in two languages.
2. Perform mathematical calculations in the workplace.
3. Process purchases and payments correctly.
4. Process petty cash, reconcile accounts and prepare an initial trial balance.
5. Present financial data for internal and external use.
6. Operate a computerised accounting system.
7. Maintain accurate records relating to capital acquisition and disposal.
8. Collect and collate information for the preparation of final accounts.
9. Grant credit accurately.
10. Prepare and evaluate estimates of costs and revenues.
11. Monitor and control cash receipts and payments.
12. Monitor and control the collection of debts.
13. Apply general principles and procedures for ethical compliance expected within the accounting sector.
14. Develop, maintain and apply ethics in employer/employee situations and in public practice.
Elective Exit Level Outcomes:
15. Demonstrate competence in the processing of sales and receipts.
16. Prepare the final accounts of sole traders and partnerships.
17. Record and analyse information relating to direct costs and revenues.
18. Record and analyse information relating to the allocation, apportionment and absorption of overhead costs.
19. Manage cash balances effectively.
20. Assess the risk of debtor accounts.
21. Demonstrate competence in the processing of receipts.
22. Prepare final accounts of departments.
23. Record and analyse information relating to direct costs.
Critical Cross Field Outcomes:
> 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.
> 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:
Associated Assessment Criteria for Exit Level Outcome 2:
Associated Assessment Criteria for Exit Level Outcome 3:
Associated Assessment Criteria for Exit Level Outcome 4:
Associated Assessment Criteria for Exit Level Outcome 5:
Associated Assessment Criteria for Exit Level Outcome 6:
Associated Assessment Criteria for Exit Level Outcome 7:
Associated Assessment Criteria for Exit Level Outcome 8:
Associated Assessment Criteria for Exit Level Outcome 9:
Ensure the reasons for refusing credit are discussed with customers in a tactful manner.
Associated Assessment Criteria for Exit Level Outcome 10:
Associated Assessment Criteria for Exit Level Outcome 11:
Associated Assessment Criteria for Exit Level Outcome 12:
Base recommendations to write off bad and doubtful debts on a realistic analysis of all known factors.
Associated Assessment Criteria for Exit Level Outcome 13:
Associated Assessment Criteria for Exit Level Outcome 14:
Associated Assessment Criteria for Exit Level Outcome 15:
Associated Assessment Criteria for Exit Level Outcome 16:
Associated Assessment Criteria for Exit Level Outcome 17:
Associated Assessment Criteria for Exit Level Outcome 18:
Associated Assessment Criteria for Exit Level Outcome 19:
Associated Assessment Criteria for Exit Level Outcome 20:
Associated Assessment Criteria for Exit Level Outcome 21:
Associated Assessment Criteria for Exit Level Outcome 22:
Associated Assessment Criteria for Exit Level Outcome 23:
Assessment Criteria Associated with Cross Critical Field Outcomes:
Assessment of competence, knowledge and understanding is undertaken through a combination of competence based examinations and work based simulations. Some learners may undertake a work place project for one unit. Others will complete the unit through a work based simulated case study exercise.
|The Qualification is comparable with the AAT Accounting Qualification, 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.
The qualification is based upon occupational standards recognised by the Eastern, Central and Southern African Federation of Accountants (ECSAFA). ECSAFA includes South African representation, and this alignment demonstrates the relevance of the qualification to the South African economy and employment market.
|The qualification articulates with the following qualifications;
|Moderation of assessment is done in terms of Association of Accounting Technicians (AAT) and the relevant ETQA's moderation policies and requirements.|
|CRITERIA FOR THE REGISTRATION OF ASSESSORS|
|Assessors responsible for assessing the qualification must;
|As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2012; 2015.|
|LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION:|
|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.||4th Dimension Training Consultants (Pty) Ltd|
|2.||Academy of York Pty Ltd|
|3.||Altimax (Pty) Ltd|
|4.||Boston City Campus & Business Coll|
|5.||BRYANT BELL & ASSOCIATES|
|6.||Chartall Business College|
|7.||Credit Blende Training (Pty) Ltd|
|9.||S & T School of Accounting Technicians|
|10.||Sage Pastel a Division of Sage South Africa (Pty) Ltd|
|11.||Self-study - FASSET|
|12.||TIPP SOLUTIONS CC|