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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Higher Certificate: Bookkeeping 
SAQA QUAL ID QUALIFICATION TITLE
21076  Higher Certificate: Bookkeeping 
ORIGINATOR
Intec College 
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
National Higher 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  160  Level 5  NQF Level 05  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 
The primary purpose of the qualification is to enable qualifying learners to demonstrate advanced bookkeeping skills and knowledge of office practice. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
1. Learners who register for this qualification should be 16 years old, numerate and literate.

2. This qualification recognises, through the submission of portfolios of evidence, the formal / non-formal / informal prior learning which learners who register for the programme leading to the award of the qualification bring to the learning situation. 

RECOGNISE PREVIOUS LEARNING? 

QUALIFICATION RULES 
The qualification may be achieved in whole or in part through the recognition of prior learning [Regulation 8(1)(h)]. 

EXIT LEVEL OUTCOMES 
Critical Cross-field Outcomes:

1. Identify, and solve problems in which responses display that responsible display that responsible decisions using critical and creative thinking have been made.

2. Collect, analyse, organise and critically evaluate information.

3. Reflect on and explore a variety of strategies to learn more effectively.

4. Communicate effectively using language skills.

5. Stimulate and develop thinking patterns involving creatively.

6. Interpret information from various sources.

7. Use technology effectively and responsibly.


Specific Outcomes:

Accounting I:
Familiarity with basic bookkeeping and accounting processes is demonstrated.

Business Economics:
1. Demonstrate knowledge of entrepreneurial skills.
2. Analyse forms and processes of various business organisations.
3. Describe South African economic system.

Business Calculations:
Demonstrate basic arithmetic processes.

Office Practice:
1. Describe the functions of an office.
2. Access, process and use information from a variety of sources.

Accounting II:
1. An ability to do the following:
  • prepare final accounts
  • work with control accounts, final accounts, the trial balance, VAT, salaries and wages.
  • work with books of account.
    2. Familiarity with the financial relationship between a business and its bank.

    Management:
    1. An ability to set objectives.
    2. Familiarity with the management process.
    3. Describe communication process.
    4. Describe the development, motivation and co-ordination of staff.
    5. Demonstrate an ability to manage time.

    Business Communication:
    1. Familiarity with theoretical aspects of communication.
    2. Competence in written English communication.
    3. Competence in oral English communication.

    Taxation:
    Demonstrate familiarity with aspects of the Income Tax Act, especially with regard to:
    1. Computing taxable income and assessed losses.
    2. Determining rebates.
    3. Applying double taxation agreements.
    4. Other general provisions of the Act. 

  • ASSOCIATED ASSESSMENT CRITERIA 
    Critical Cross-field Assessment:

    1. Responses show that critical and creative thinking has been used to identify and solve problems.

    2.1 Information is presented logically.
    2.2 Learner shows evidence of critical thought.

    3. Learner shows evidence of effective learning.

    4. Learner's written skills are effective: comprehensible and logical.

    5. Learner demonstrates an ability to assimilate and adapt knowledge.

    6. Information from various sources is presented in a logical and effective way.

    7.1 Learner can type using a computer keyboard.
    7.2 Knowledge of computer packages is demonstrated.


    Specific Assessment:

    Accounting I:
    Knowledge of the following is demonstrated:
  • the bookkeeping process
  • bank reconciliations
  • the General Journal
  • the Sales Journal
  • the Purchases Journal
  • the Trial Balance
  • trading account and profit and loss account
  • financial statements

    Business Economics:
    1.1 Knowledge of stock control is demonstrated.
    1.2 Acquisition of capital is described.
    2.1 Various kinds of business ownership are described.
    2.2 Production, marketing and buying functions are described.
    3.1 Knowledge of the stock exchange's function is demonstrated.
    3.2 The process and purpose of insuring a business is described.
    3.3 The importance of transport to a business is analysed.

    Business Calculations:
  • Ability to perform mathematical operations correctly is demonstrated.
  • Knowledge of percent, rate and ratio is demonstrated.
  • Real-life and simulated problems are solved.
  • Mathematical relationships in the workplace are critically analysed.

    Office Practice:
    1.1 The functions of an office are described.
    1.2 The processes of recording and disseminating information are described.
    2.1 Evidence of planning, drafting and checking a report is produced.
    2.2 Knowledge of office technology is presented.
    2.3 Knowledge of salaries' and wages' systems and control is demonstrated.

    Accounting II:
    1. An ability to do the following:
  • prepare final accounts
  • work with control accounts, final accounts, the trial balance, VAT, salaries and wages.
  • work with books of account.
    2. Familiarity with the financial relationship between a business and its bank.

    Management:
    1. An ability to set objectives is demonstrated.
    2. The management process is described.
    3. The communication process is described.
    4. Ways of developing, motivating and co-ordination staff are presented.
    5. Ability to manage time is demonstrated.

    Business Communication:
    1. Familiarity with theoretical aspects of communication is demonstrated.
    2. Competence in written English communication is demonstrated.
    3. Competence in spoken English communication is demonstrated.

    Taxation:
    Familiarity with aspects of the Income Tax Act is demonstrated, especially with regard to:
    1. Computing taxable income and assessed losses.
    2. Determining rebates.
    3. Applying double taxation agreements.
    4. Other general provisions of the Act.


    Integrated Assessment:

    1. Formal, continuous assessment takes place at the end of a module or block of knowledge. Feedback from the tutor occurs in written form.

    2. Informal, continuous assessment takes place throughout the learner's studies. Self- assessment will encourage the learner to practice self-evaluation skills.

    3. Learners may choose to write the examinations of the Institute of Certified Bookkeepers; and if they demonstrate competence, will be awarded the ICB Associate level in Bookkeeping. 

  • INTERNATIONAL COMPARABILITY 
    Learners who choose to write the ICB examinations will acquire the benefits of that institute's articulation possibilities with the International Association of Bookkeepers (UK) and the Institute of Financial Accountants (UK). 

    ARTICULATION OPTIONS 
    1. If learners choose to write the examinations of the ICB (Institute of Certified Bookkeepers), articulation agreements are currently in place between the ICB and the South African Institute of Chartered Secretaries and Administrators, The Institute of Administration and Commerce, The International Association of Bookkeepers (UK) and the Institute of Financial Accountants (UK).

    2. The qualifications towards which the graduate may proceed are other managerial qualifications that are not specific to a particular context, and further and / or higher education qualifications. 

    MODERATION OPTIONS 
    A system of second examinators within the institution will be used, together with a system of external examination at exit levels to the qualification. Where professional or statutory bodies are involved in determining the curriculum, they will also be involved in moderation. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Our own staff will be used as assessors in a manner accommodated within the quality management system of the institution. This would also apply to outside assessors. 

    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. Damelin Correspondence College 
    2. Intec College 



    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.