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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 THAT HAS PASSED THE END DATE: |
Further Education and Training Certificate: Local Government Accounting |
SAQA QUAL ID | QUALIFICATION TITLE | |||
73712 | Further Education and Training Certificate: Local Government Accounting | |||
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 | ||
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 | |
Passed the End Date - Status was "Reregistered" |
SAQA 9999/99 | 2018-07-01 | 2023-06-30 | |
LAST DATE FOR ENROLMENT | LAST DATE FOR ACHIEVEMENT | |||
2026-06-30 | 2029-06-30 |
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 effectively fulfil an accounts clerk type role in local government. The qualification follows on from and builds upon the registered Local Government Accounting Certificate at NQF Level 3. This enables learners to develop work relevant competence, as an aid to employment and career progression. It also enables learners to progress further, using the excellent progression routes on to the registered Advanced Certificate and Diploma levels of the AAT Diploma in Accounting and also ultimately, the ACCA or CIMA qualifications or SAICA membership. The qualification also allows learners access to lifelong professional development and support, through the opportunity to take up full membership of the AAT, the largest professional body for accounting technicians. The qualification benefits employers in local government as the qualification is tailored specifically to their needs and 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 technician level in the municipalities 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. The delivery and assessment structure have been specifically designed to be suitable for this particular group of learners, who are likely to have little or no experience of previous formal qualifications. If a learner does not already hold the Local Government Accounting Certificate at NQF Level 3, relevant experience gained in employment is examined positively for the purposes of Recognition of Prior Learning (RPL). It benefits the South African economy by ensuring that the people responsible for accounting technicians` work in the municipalities are skilled, competent people. This is essential for organisational success in the local government field. Rationale: Qualified accounting technicians, with a qualification awarded by an internationally recognised awarding body, make a valuable and critical contribution to organisational and national economic success. The Local Government Advanced Accounting Certificate gives learners access to progress within the accounting field. Every senior accountant needs the support of skilled, competent accounting technicians 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. The South African Institute of Chartered Accountants (SAICA) is a partner in the development of this award and is championing this as a direct measure to increase the skills base in accounts departments in local government in the municipalities. 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, 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 language, literacy, communication and mathematical literacy 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 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 Local Government Accounting Certificate level, and those with some accounts experience might start at this Advanced Certificate level. The AAT provides an online tool to help providers assess the right starting point for each learner. |
RECOGNISE PREVIOUS LEARNING? |
Y |
QUALIFICATION RULES |
N/A |
EXIT LEVEL OUTCOMES |
1. Demonstrate competence in the processing of sales and receipts.
2. Process purchases and payments correctly. 3. Be able to process petty cash, reconcile accounts and prepare an initial trial balance. 4. Present financial data for internal and external use. 5. Be able to operate a computerised accounting system. 6. Maintain accurate records relating to capital acquisition and disposal. 7. Collect and collate information for the preparation of final accounts. 8. Prepare the final accounts of sole traders and partnerships. 9. Record and analyse information relating to direct costs and revenues. 10. Record and analyse information relating to the allocation, apportionment and absorption of overhead costs. 11. Prepare and evaluate estimates of costs and revenues. 12. Monitor and control cash receipts and payments. 13. Manage cash balances effectively. 14. Be able to assess risk of debtor accounts. 15. Monitor and control the collection of debts. 16. Apply general principles and procedures for ethical compliance expected within the accounting sector. 17. Develop, maintain and apply ethics in employer/employee situations and in public practice. Critical Cross Field Outcomes: Perform effectively in the workplace: Manage people within the accounting environment: Learning Outcome: Communicate with clients in 2 languages. Assessment Criteria; Workplace tasks are read and explained. Assessment Criteria; Workplace tasks are acted upon. Assessment Criteria; Client communication is appropriate to the task and within organisational policy regarding customer relations. Learning Outcome: Perform mathematical calculations in the workplace. Assessment Criteria; Present financial data for internal and external use. Assessment Criteria; Manage cash balances effectively. Assessment Criteria; Prepare and evaluate estimates of costs and revenues. |
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: Associated Assessment Criteria for Exit Level Outcome 10: Associated Assessment Criteria for Exit Level Outcome 11: Associated Assessment Criteria for Exit Level Outcome 12: 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: Assessment criteria associated with Cross Critical Field Outcomes: The Organisation: Integrated Assessment: Assessment of competence, knowledge and understanding is undertaken through a combination of competence based tests, projects and work based simulations. |
INTERNATIONAL COMPARABILITY |
The Qualification is directly related to and provides progression to the AAT Accounting Qualification, which is delivered in 16 countries and recognised internationally. The Qualification allows learners progression within the accountancy profession. |
ARTICULATION OPTIONS |
The qualification is also a 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. Each assessment centre must undertake internal quality assurance moderation of the assessors` decisions. In addition, the AAT undertakes external verification visits.
Approved assessment centres/providers 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. |