SAQA 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 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

Manage accounting systems 
SAQA US ID UNIT STANDARD TITLE
13014  Manage accounting systems 
ORIGINATOR
SGB HET Accountancy and Financial Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
FASSET - Financial and Accounting Services SETA 
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Finance, Economics and Accounting 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 5  Level TBA: Pre-2009 was L5  10 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
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 unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
On successful completion of the unit standard, a person will be able to co-ordinate work activities within the accounting environment with a focus on responsibility for the planning and monitoring of work activities, as well as dealing with contingencies and any problems or queries. The monitoring and review of accounting systems and control deficiencies within the system are contained within the unit. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
  • Unit standards in bookkeeping at NQF level 4.
  • Unit standards in basic planning at NQF level 4. 
    		•

    UNIT STANDARD RANGE 
    A person may exhibit these competencies in the private and/or the public sector. 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Co-ordinate work activities within the accounting environment. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. Work activities are planned in order to optimise the use of resources and ensure completion of work within agreed timescales. 

    ASSESSMENT CRITERION 2 
    2. The competence of individuals undertaking work activities is reviewed and the necessary training is provided. 

    ASSESSMENT CRITERION 3 
    3. Contingency plans to meet possible emergencies are prepared with management and, if necessary, implemented within agreed timescales. 

    ASSESSMENT CRITERION 4 
    4. Work methods and schedules are clearly communicated to all individuals in a way that assists their understanding of what is expected of them. 

    ASSESSMENT CRITERION 5 
    5. Work activities are closely monitored in order to ensure quality standards are being met. 

    ASSESSMENT CRITERION 6 
    6. Work activities are effectively co-ordinated in accordance with work plans and any contingencies that may occur. 
    ASSESSMENT CRITERION RANGE 
    Plans include computer security routines, absence cover, contingency plans for changes in work patterns and demands
     

    ASSESSMENT CRITERION 7 
    7. Problems or queries concerning work activities are identified and either resolved or referred to the appropriate person. 

    SPECIFIC OUTCOME 2 
    Identify opportunities to improve the effectiveness of an accounting system. 
    OUTCOME RANGE 
    Accounting system refers to one section of an accounting system 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. Weaknesses and potential for improvements to the accounting system are identified and considered for their impact on the operation of the organisation. 

    ASSESSMENT CRITERION 2 
    2. Methods of operating are regularly reviewed in respect of their cost effectiveness, reliability and speed. 

    ASSESSMENT CRITERION 3 
    3. Recommendations are made to the appropriate people in a clear and easily understood format. 
    ASSESSMENT CRITERION RANGE 
    Verbal and written recommendations
     

    ASSESSMENT CRITERION 4 
    4. Recommendations are supported by a clear rationale that includes explanation of any assumptions made. 

    ASSESSMENT CRITERION 5 
    5. The system is updated in accordance with changes in internal and external regulations, policies and procedures. 

    SPECIFIC OUTCOME 3 
    Identify and report on control deficiencies in an accounting system. 
    OUTCOME RANGE 
    Accounting system refers to one section of an accounting system 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. Existing systems for preventing fraud are evaluated and compared with examples of best practice. 
    ASSESSMENT CRITERION RANGE 
    Examples of best practice within and outside the organisation
     

    ASSESSMENT CRITERION 2 
    2. Past examples of control avoidance are analysed and used to inform evaluations of the controls within the system. 

    ASSESSMENT CRITERION 3 
    3. Areas of potential irregularities within the control avoidance accounting system are identified and the risk is graded. 

    ASSESSMENT CRITERION 4 
    4. Areas of concern and weaknesses within the system are reported to management. 

    ASSESSMENT CRITERION 5 
    5. Possible methods of avoiding the risks and safeguarding the system are identified. 

    SPECIFIC OUTCOME 4 
    Demonstrate an understanding of the management and accounting environment. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. The business environment is defined in relation to generally accepted accounting practice/ GRAP. 
    ASSESSMENT CRITERION RANGE 
    External regulations affecting accounting practice, Common types of fraud, Implications of fraud
     

    ASSESSMENT CRITERION 2 
    2. Various management techniques are described within the framework of managing accounting systems. 
    ASSESSMENT CRITERION RANGE 
    Scheduling and planning, Time management, Cost effectiveness and system reliability measurement, Quality management, Detection of fraud
     

    ASSESSMENT CRITERION 3 
    3. The principles and theory underpinning management are explained in a meaningful manner. 
    ASSESSMENT CRITERION RANGE 
    Supervision, Human relations, Team building, Staff motivation
     

    ASSESSMENT CRITERION 4 
    4. Organisational policies and procedures related to accounting and administrative systems are explained in GAAP/ GRAP terms. 
    ASSESSMENT CRITERION RANGE 
    Business transactions, External relationships, Work activities, Structure of the accounting function and relationships with other departments
     


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    Accreditation for this unit standard shall be obtained from the relevant Education and Training Quality Assurance Body, through summative assessment by a registered assessor.

    Moderation activity comments by SGB's, organisations and individuals may be forwarded to NSB03. 

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    A demonstrated understanding of:
  • The business environment
  • Management techniques
  • Management principles and theory
  • The organisation
  • Basic principles of Risk management
  • Planning and scheduling
  • Time management
  • Quality management
  • Work activities

    Terminology
  • GAAP - Generally accepted accounting practice
  • GRAP - Generally recognised accounting practice 
    		•

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems in which responses display that responsible decisions using critical and creative thinking have been made. 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organisation and community. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, organise and critically evaluate information. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and language skills in the modes of oral and written presentations. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of related systems. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  36213   National Diploma: Technical Financial Accounting  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  FASSET 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    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.