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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 |
| REGISTERED QUALIFICATION: |
| Intermediate Occupational Certificate: Accounting Clerk |
| SAQA QUAL ID | QUALIFICATION TITLE | |||
| 125143 | Intermediate Occupational Certificate: Accounting Clerk | |||
| ORIGINATOR | ||||
| Development Quality Partner - FASSET | ||||
| PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY | NQF SUB-FRAMEWORK | |||
| QCTO - Quality Council for Trades and Occupations | OQSF - Occupational Qualifications Sub-framework | |||
| QUALIFICATION TYPE | FIELD | SUBFIELD | ||
| Intermediate Occupational 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 | 121 | Not Applicable | NQF Level 03 | Regular-ELOAC |
| REGISTRATION STATUS | SAQA DECISION NUMBER | REGISTRATION START DATE | REGISTRATION END DATE | |
| Registered | EXCO 0936/25 | 2025-11-13 | 2029-11-13 | |
| LAST DATE FOR ENROLMENT | LAST DATE FOR ACHIEVEMENT | |||
| 2030-11-13 | 2033-11-13 | |||
| 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 qualification enhances principles, concepts and practices of financial accounting within the occupational context of entry level positions in the public and private sectors and provides a stepping stone into the accounting profession. It capacitates learners with essential life skills in basic financial record keeping, which improves personal financial management. It improves employment and entrepreneurial opportunities to qualified learners. The purpose of this qualification is to prepare a learner to function as an Accounting Clerk. Accounting Clerks handle essential financial data entries, invoice processing and record keeping within public and private sector organisations under supervision and forms part of a financial management team. A qualified learner will be able to: Typical Graduate attributes: Learners that have successfully completed the qualification should have the following attributes: Rationale: The qualification addresses the widespread shortage of entry-level financial support personnel in South Africa. The employees are required to execute routine financial administration tasks in enterprises, government departments and non-profit organisations. This qualification helps meet supply of critical skilled individuals at the entry level of an Accounting career. Properly skilled employees in these roles facilitate the ability of organisations to navigate an increasingly complex financial operating environment. It enhances organisational ability to comply with financial regulatory requirements and to optimise the proper integration of emerging technologies into the financial disciplines within the organisations. The following related qualification is currently registered on the NQF: This qualification strengthens the supply of a steady stream of competent accounting clerks capable of maintaining data integrity within financial systems. It provides support to financial record keeping functions within organisations in the public and private sector. It lays a solid basis and foundation for career growth within the Accounting sector. It opens access to formal employment for youth and previously unemployed individuals, especially those with limited prior experience, by equipping them with practical, work-ready financial skills. It contributes improved financial administration, enhances the overall accuracy and compliance of South African businesses, contributing to better audit outcomes, improved tax collection, and more sustainable enterprise growth. Typical learners to the qualification are school leavers with NQF Level 02 qualification and those already employed. Collaboration with relevant stakeholders: List typical occupations in which the qualifying learner will operate (if relevant): |
| LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING |
| Recognition of Prior Learning (RPL):
RPL for Access to Training: Learners may use the RPL process to gain access to training opportunities for a qualification if they do not meet the formal, minimum entry requirements for admission. RPL assessment provides an alternative access route into a qualification. RPL assessments must be developed, moderated, and conducted by the accredited Skills Development Provider which offers that specific qualification. Such assessments must ensure that the learner is able to display the equivalent level of competencies required for access, based on the NQF level descriptors. RPL for exemption from modules For exemption from modules through RPL, learners who have gained the stipulated competencies of the modules of a qualification through any means of formal, informal, or non- formal learning and/or work experience, may be awarded credits towards relevant modules, and gaps identified for training, which is then concluded. RPL for Access to the External Integrated Summative Assessment (EISA): Learners who have gained the stipulated competencies of the modules of a qualification through any means of formal, informal, or non-formal learning and/or work experience, may be awarded credits towards relevant modules, and gaps identified for training, which is then concluded. A valid Statement of Results is required for admission to the EISA in which confirmation of achievement is provided that all internal assessment criteria for all modules in the related curriculum document have been achieved. Upon successful completion of the EISA, RPL learners will be issued with the QCTO certificate for the qualification. Quality Partners are responsible for ensuring the RPL mechanism and process for qualifications is approved by the QCTO. Entry Requirements: |
| RECOGNISE PREVIOUS LEARNING? |
| Y |
| QUALIFICATION RULES |
| This qualification is made up of compulsory Knowledge, Practical Skill and Work Experience Modules:
Knowledge Modules: 8 Credits. Total number of credits for Knowledge Modules: 37 Practical Skill Modules: Total number of credits for Practical Skill Modules: 20 Work Experience Modules: Total number of credits for Work Experience Modules: 64 |
| EXIT LEVEL OUTCOMES |
| 1. Process financial transactions.
2.Perform basic financial record-keeping functions. 3. Resolve internal and external finance related enquiries. 4. Process taxation records. |
| ASSOCIATED ASSESSMENT CRITERIA |
| Associated Assessment Criteria for Exit Level Outcome 1:
ELO 1: Process financial transactions Associated Assessment Criteria for Exit Level Outcome 2: ELO 2: Perform basic financial record-keeping functions Associated Assessment Criteria for Exit Level Outcome 3: ELO 3: Resolve internal and external finance related enquiries Associated Assessment Criteria for Exit Level Outcome 4: ELO 4: Process taxation records. Integrated Assessment: Formative Assessments conducted internally Formative assessments are conducted throughout the training of learners. A range of formal, non-formal, and informal ongoing assessment activities are used to focus on teaching and learning outcomes to improve learner attainment. Formative assessments are conducted continuously by the facilitator to feed into further learning, to identify strengths and weakness, and to ensure the learner's ability to apply knowledge, skills and workplace experience gained. Formative Assessments are conducted by the accredited Skills Development Provider (SDP), and a variety of ongoing assessment methods may be used, for example, quizzes, assignments, tests, scenarios, role play, interviews. Continuous feedback must be provided. Integrated Summative Assessments conducted Internally Integrated Assessment involves all the different types of assessment tasks required for a particular qualification such as written assessment of theory and practical demonstration of competence. To achieve this, the Internal Assessment Criteria (IAC) for all modules as found in the QCTO curriculum document must be followed. An accredited SDP should implement a well-designed, formal, relevant, final internal Summative Assessment strategy for all modules to prepare learners for the EISA. These assessments evaluate learning achievements relating to the achievement of each module of the relevant components of the qualification. Internal Summative Assessments are developed, moderated and conducted by the SDP at the end of each module or after integration of relevant modules, e.g. applied knowledge tests, workplace tasks, practical demonstrations, simulated tasks/demonstrations, projects, case studies, etc. External Integrated Summative Assessment (EISA) a national assessment The Quality Partner is responsible for the management, conduct and implementation of the External Integrated Summative Assessment (EISA), in accordance with QCTO set standards. Competence in the EISA is a requirement for certificating a learner. For entrance into the EISA, the learner requires a valid Statement of Results issued by the accredited institution indicating: The attainment of all modules for the Knowledge, Practical and Work Experience modules. Or The attainment of all modules for the Knowledge and Application Components. |
| INTERNATIONAL COMPARABILITY |
| The qualification was compared to qualifications in Australia and the United Kingdom.
Country: Australia Institution: TAFE New South Wales Qualification title: Australian Qualifications Authority Level 03 Certificate III in Accounts Administration. Duration: One year. TAFE New South Wales offers a one-year Australian Qualifications Authority Level 03 Certificate III in Accounts Administration. This entry-level qualification is designed to provide individuals with a broad range of skills in financial operations. It prepares learners for roles such as accounts clerk, payroll officer, or accounts officer by equipping them with practical knowledge in financial calculations, data entry, and the use of accounting software. The qualification has the following Key Subjects/Modules: The qualification targets individuals seeking to start a career in accounts administration, current employees aiming to formalize their skills, and small business owners managing their own financial records. Similarities: Both qualifications aim to equip learners with foundational accounting and bookkeeping skills and each includes practical components like processing financial transactions and maintaining financial records; and both also prepare learners for entry-level roles in accounting and bookkeeping. Differences: Country: United Kingdom Qualification title: AAT Level 2 Certificate in Accounting Entry Requirements: There are no formal entry requirements, making it accessible to individuals without prior accounting experience. Purpose: This qualification provides a solid foundation in finance administration and core accounting skills, including double-entry bookkeeping, basic costing, and an understanding of purchase, sales, and general ledgers. It is designed for individuals aiming to pursue a career in accountancy or finance. Level: Regarded as equivalent to Level 2 of the Regulated Qualifications Framework (RQF) in the UK, aligning with NQF Level 3 in South Africa. Key Subjects/Modules: Duration: Typically completed in 6-12 months, depending on the mode of study. Target Population: Individuals seeking to start a career in accounting, those aiming for roles such as Accounts Assistant or Finance Assistant, and learners progressing towards higher-level accounting qualifications. Institutions Offering the Qualification: Similarities: Both qualifications focus on developing practical accounting skills applicable to various financial processes, each includes modules on financial record maintenance and processing financial transactions, and both prepare learners for roles that support financial operations within organisations. Differences: The UK qualification includes a module on the business environment, providing a broader context of the accounting industry, which may not be explicitly covered in the SA qualification. The SA qualification places a specific emphasis on taxation compliance and customer service within a financial context, areas that may not be as emphasized in the UK qualification. The UK qualification is assessed through computer-based exams and a synoptic assessment, whereas the SA qualification includes practical skills modules and work experience components. Conclusion: The South African Intermediate Occupational Certificate: Accounting Clerk compares favourably with the two international examples in terms of its alignment with occupational competence, practical skill development, and accessibility for entry-level learners. It offers a balanced integration of theoretical knowledge, practical application, and structured workplace experiencesimilar to the Australian Certificate III in Accounts Administration and the UK AAT Level 2 Certificate in Accounting. Furthermore, its inclusion of soft skills and regulatory compliance content adds unique value by preparing learners not only for routine accounting tasks but also for workplace readiness in diverse organisational settings. |
| ARTICULATION OPTIONS |
| This qualification provides opportunities for horizontal, vertical and diagonal articulation options.
Horizontal Articulation: Vertical Articulation: National Occupational Certificate: Entrepreneurial Business Manager, NQF Level 04. Diagonal Articulation: National Certificate: Vocational: Finance, Economics and Accounting, NQF Level 04. |
| MODERATION OPTIONS |
| N/A |
| CRITERIA FOR THE REGISTRATION OF ASSESSORS |
| N/A |
| NOTES |
| Additional Legal or Physical Entry Requirements:
Criteria for the accreditation of providers Accreditation requirements, against which Skills Development Providers (SDP) and Assessment Centres, will be accredited as found in the QCTO Curriculum Document. Curriculum Code: 431101-000-00-00 Encompassed Trade: Assessment Quality Partner (AQP): Finance and Accounting Services Sector Education and Training Authority (FASSET) |
| 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. |