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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION THAT HAS PASSED THE END DATE: 

Further Education and Training Certificate: Accounting Technician 
SAQA QUAL ID QUALIFICATION TITLE
77143  Further Education and Training Certificate: Accounting Technician 
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 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.

Rationale:

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? 
Y 

QUALIFICATION RULES 
In order to attain this qualification, learners must:

Prove competence in all Core Exit Level Outcomes (Exit Level Outcomes 1-14).
And
Choose one of the following areas of specialization and prove competence in all the Exit Level Outcomes listed for that specialisation:
  • Private Sector (Exit Level Outcomes: 15, 16, 17, 18 & 19).
  • Local Government (Exit Level Outcomes: 15, 16, 17, 18 & 20).
  • Public Sector (Exit Level Outcomes: 21, 22 & 23). 
    		•

    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:
  • Perform effectively in the workplace:
    > 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.
  • Manage people within the accounting 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:
  • Workplace tasks are read, explained and acted upon.
  • Clients are listened to and spoken to so as to enhance client relationships and promote team cooperation.
  • Reports are written using the correct format and language.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Present financial data for internal and external use.
  • Manage cash balances according to organizational requirements.
  • Prepare and evaluate estimates of costs and revenues.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Check suppliers' invoices for accuracy and against source documents.
  • Check calculations, including discounts, on suppliers' invoices and credit notes.
  • Check suppliers' credit notes against correspondence or other relevant source documents.
  • Code purchase invoices and credit notes.
  • Enter purchase invoices and credit notes into the purchases day book and purchases returns day book.
  • Post invoices and credit notes into the subsidiary (purchases) ledger and main (general) ledger.
  • Calculate supplier payments from source documents.
  • Schedule payments, and types of payment, as per company policy.
  • Enter payments in cashbook and ledgers.
  • Write to suppliers to resolve discrepancies in invoices.
  • Make payments to employees and record those payments.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Operate a petty cash system, including imprested system.
  • Reconcile petty cash control account with cash in hand and petty cash book.
  • Make adjustments through the journal.
  • Reconcile sales and purchase ledger control accounts with subsidiary ledgers.
  • Update cashbook from source documents.
  • Balance cashbook and compare with bank statement.
  • Reconcile bank statement.
  • Prepare an initial trial balance.
  • Create a suspense account when necessary and subsequently clear it.

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Recognise cost centres and elements of costs and extract and code income and expenditure from orders and invoices.
  • Consolidate and reconcile data from different parts of an organisation into a given format, adjusting for internal transfers as necessary.
  • Provide, in the given format, comparisons of data as requested, to include ratios and performance indicators.
  • Adjust data to allow for changing price levels.
  • Prepare internal reports which identify problems and discrepancies and present to appropriate staff whilst observing confidentiality requirements.
  • Prepare external reports in the given format observing confidentiality requirements.
  • Identify VAT inputs and outputs and complete a VAT return.

    Associated Assessment Criteria for Exit Level Outcome 6:
  • Power up the computer and use passwords to access the system, software and data files.
  • Save, back up and print data files.
  • Enter accounting transactions into computerised records.
  • Operate a computerised accounting system including output.
  • Maintain security and confidentiality of data, passwords, disks etc, so that potential risks are minimized.
  • Exit from software and safely close down the computer.
  • Identify the possible impact of relevant legislation and regulations.

    Associated Assessment Criteria for Exit Level Outcome 7:
  • Record relevant details relating to capital expenditure in the appropriate records.
  • Ensure that the organisation's records agree with the physical presence of capital items.
  • Correctly identify and record all acquisition and disposal costs and revenues in the appropriate records.
  • Correctly calculate and record depreciation charges and other necessary entries and adjustments in the appropriate records.
  • Ensure that the records clearly show the prior authority for capital expenditure and disposal and the approved method of funding and disposal.
  • Correctly calculate and record the profit and loss on disposal in the appropriate records.
  • Ensure that the organisation's policies and procedures relating to the maintenance of capital records are adhered to.
  • Identify and resolve or refer to the appropriate person any lack of agreement between physical items and records.
  • Make suggestions for improvements in the way the organisation maintains its capital records where possible to the appropriate person.

    Associated Assessment Criteria for Exit Level Outcome 8:
  • Correctly prepare reconciliations for the preparation of final accounts.
  • Identify any discrepancies in the reconciliation process and either take steps to rectify them or resolve them to the appropriate person.
  • Accurately prepare a trial balance and open a suspense account to record any imbalance.
  • Establish the reasons for any imbalance and clear the suspense account by correcting the errors, or reduce them and resolve outstanding items to the appropriate person.
  • Correctly identify, calculate and record appropriate adjustments.
  • Make the relevant journal entries to close off the revenue accounts in preparation for the transfer of balances to the final accounts.
  • Conduct investigations into business transactions with tact and courtesy.
  • Ensure that the organisation's policies, regulations, procedures and time scales relating to preparing final accounts are observed.

    Associated Assessment Criteria for Exit Level Outcome 9:
  • Agree credit terms with customers in accordance with the organisation's policies.
  • Identify and use internal and external sources of information to evaluate the current credit status of customers and potential customers.
  • Open new accounts for those customers with an established credit status.
    Ensure the reasons for refusing credit are discussed with customers in a tactful manner.

    Associated Assessment Criteria for Exit Level Outcome 10:
  • Identify information relevant to estimating current and future revenues and costs.
  • Prepare estimates of future income and costs.
  • Calculate the effects of variations in capacity on product costs.
  • Analyse critical factors affecting costs and revenues using appropriate accounting techniques and draw clear conclusions from the analysis.
  • State any assumptions used when evaluating future costs and revenues.
  • Identify and evaluate options and solutions for their contribution to organisational goals.
  • Present recommendations to appropriate people in a clear and concise way and supported by a clear rationale.

    Associated Assessment Criteria for Exit Level Outcome 11:
  • Monitor and control cash receipts and payments against budgeted cash flow.
  • Consult appropriate staff to determine the likely pattern of cash flows over the accounting period and to anticipate any exceptional receipts or payments.
  • Ensure forecasts of future cash payments and receipts are in accord with known income and expenditure trends.
  • Prepare cash budgets in the approved format and clearly indicate net cash requirements.
  • Identify significant deviations from the cash budget and take corrective action within defined organisational policies.

    Associated Assessment Criteria for Exit Level Outcome 12:
  • Monitor information relating to the current state of debtors` accounts regularly and take appropriate action.
  • Send information regarding significant outstanding accounts and potential bad debts promptly to relevant individuals within the organization.
  • Ensure discussions and negotiations with debtors are conducted courteously and achieve the desired outcome.
  • Use debt recovery methods appropriate to the circumstances of individual cases and in accordance with the organization's procedures.
    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:
  • Identify and apply the fundamental principles of honesty and integrity.
  • Highlight situations within professional work that require objectivity and fairness, and where judgments and actions could compromise personal or organisational integrity and reputation.
  • Recognise the principles of effective Continuing Professional Development (CPD) to maintain professional and technical competence (to include sources of advice and information outside formal learning).
  • Recognise and explain why certain types of information should be regarded as confidential.
  • Identify circumstances when it would be appropriate to disclose confidential information.
  • Identify the key issues which ensure professional services are performed within the scope of professional ethics guidance.
  • Make critical decisions to identify appropriate ethical behaviour when interacting with others in a variety of circumstances.
  • Refer and seek advice from relevant sources for issues beyond own professional competence.
  • Describe the types of contractual obligations you would have in providing services to clients to include due care and carrying out assignments within a reasonable time scale.
  • Discuss agree and resolve any ethical conflict.

    Associated Assessment Criteria for Exit Level Outcome 14:
  • Describe the type of culture within organisations which supports and promotes high ethical values and helps resolve any conflict of loyalties.
  • Resolve conflicting loyalties where an employer may ask you to perform tasks which are illegal, unethical or against the rules or standards of the accounting profession.
  • Follow appropriate procedures where you believe an employer has or will commit an act which you believe to be illegal or unethical.
  • Respond appropriately to requests to work outside the confines of your own professional experience and expertise.
  • Prepare appropriate letters of engagement and develop and implement a fair fees policy for your professional services.
  • Identify and explain how specific situations can undermine professional independence.
  • Prepare a policy to be followed for handling clients' monies.
  • Maintain independence and objectivity and impartiality in a range of circumstances.
  • Make recommendations for a policy statement in relation to a client wishing to change accountant.
  • Identify scope of professional liability.
  • Prepare clear guidelines which should be followed to advertise your accounting services in a professional and ethical manner.
  • Give advice to clients on retention of books, working papers and other documents.

    Associated Assessment Criteria for Exit Level Outcome 15:
  • Prepare sales invoices from source documents.
  • Prepare sales credit notes from correspondence or other relevant source documents and ensure authorization.
  • Code sales invoices and credit notes.
  • Enter sales invoices and credit notes into sales day book and sales returns day Book.
  • Post sales invoices and credit notes into the subsidiary (sales) ledger and main (general) ledger.
  • Check receipts against records.
  • Deal with discrepancies.
  • Enter receipts into the cashbook, subsidiary ledger and main ledger.
  • Prepare paying in documents.
  • Produce statements of account for debtors.
  • Write to customers in an appropriate style to request payment of an overdue Account.

    Associated Assessment Criteria for Exit Level Outcome 16:
  • Prepare year-end accounts of sole traders in proper form, from the trial balance.
  • Prepare year-end accounts of partnerships in proper form and in compliance with partnership agreement, from the trial balance.
  • Observe the organisation's policies, regulations, procedures and time scales in relation to preparing final accounts of sole traders and partnerships.
  • Identify and resolve or refer to the appropriate person discrepancies, unusual features or queries.

    Associated Assessment Criteria for Exit Level Outcome 17:
  • Identify direct costs in accordance with the organisation's costing procedures.
  • Record and analyse information relating to direct costs.
  • Calculate direct costs in accordance with the organisation's policies and procedures.
  • Check cost information for stocks against usage and stock control practices.
  • Resolve or refer queries to the appropriate person.

    Associated Assessment Criteria for Exit Level Outcome 18:
  • Identify overhead costs in accordance with the organisation's procedures.
  • Attribute overhead costs to production and service cost centres in accordance with agreed bases of allocation and apportionment.
  • Calculate overhead absorption rates in accordance with agreed bases of absorption.
  • Record and analyse information relating to overhead costs in accordance with the organisation's procedures.
  • Make adjustments for under and over recovered overhead costs in accordance with established procedures.
  • Review methods of allocation, apportionment and absorption at regular intervals in discussions with senior staff and ensure agreed changes to methods are implemented.
  • Consult staff working in operational departments to resolve any queries in overhead cost data.

    Associated Assessment Criteria for Exit Level Outcome 19:
  • Arrange overdraft and loan facilities in anticipation of requirements and on the most favourable terms available.
  • Invest surplus funds in marketable securities within defined financial authorisation limits.
  • Ensure the organisation's financial regulations and security procedures are observed.
  • Ensure account is taken of trends in the economic and financial environment in managing cash balances.
  • Maintain an adequate level of liquidity in line with cash forecasts.

    Associated Assessment Criteria for Exit Level Outcome 20:
  • Enter into contracts with service customers in accordance with the organisation's policies.
  • Identify and use internal and external sources of information to evaluate the current credit status of customers and potential customers, inter alia, to calculate suitable account deposits and other methods of reducing risk.

    Associated Assessment Criteria for Exit Level Outcome 21:
  • Check receipts against records.
  • Deal with discrepancies.
  • Enter receipts into cashbook, subsidiary ledger and main ledger.
  • Prepare paying in documents.
  • Produce statements of accounts for debtors.
  • Write to customers in an appropriate manner to request payment of an account.

    Associated Assessment Criteria for Exit Level Outcome 22:
  • Use the trial balance to prepare final accounts of departments in proper form and in compliance with the relevant legislation and National Treasury guidelines.
  • Observe the organisation's policies, regulations, procedures and timescales in relation to preparing final accounts of departments.
  • Identify and resolve or refer to the appropriate person discrepancies, unusual features or queries.

    Associated Assessment Criteria for Exit Level Outcome 23:
  • Identify direct costs in accordance with the organisation's costing procedures.
  • Record and analyse information relating to direct costs.
  • Calculate direct costs in accordance with the organisation's policies and procedures.
  • Check cost information for stocks against usage and stock control practices.
  • Resolve or refer queries to the appropriate person.

    Assessment Criteria Associated with Cross Critical Field Outcomes:

    The Organisation:
  • Understanding of the organisation's business transactions, accounting systems and procedures including the in-putting, holding, protecting and transmitting of data through the use of computers.
  • Cost centres and coding structures within the organisation.
  • Understanding the organisational structure and reporting systems.
  • Basic awareness of the outside bodies to which the organisation reports including the VAT office.
  • The organisation's requirements and procedures for protecting against risk, avoiding viruses and maintaining confidentiality where necessary.
  • The need for, and awareness of, health, safety and security provisions which apply to organisations.
  • Awareness of, and appropriate actions to deal with, hazards within organizations.
  • Planning the work environment to allow maximum effectiveness and efficiency in the performance of duties.
  • Prioritising and planning duties to achieve maximum effectiveness and efficiency.
  • Team working and procedures to deal with conflict.

    Integrated Assessment:

    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. 
    		•

    INTERNATIONAL COMPARABILITY 
    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. 

    ARTICULATION OPTIONS 
    The qualification articulates with the following qualifications;

    Horizontal:
  • Further Education and Training Certificate: Local Government Accounting.
  • Further Education and Training Certificate: Payroll Accounting.
  • Further Education and Training Certificate: Payroll.

    Vertical:
  • Certificate: Cost Management Accounting, NQF Level 5.
  • Certificate: Internal Auditing, NQF Level 5.
  • ID 24418: National Certificate: Business Accounting, NQF Level 5. 
    		•

    MODERATION OPTIONS 
    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;
  • Be registered as assessors with the relevant ETQA.
  • Must hold a relevant qualification in accounting at NQF Level 5 or higher. 
    		•

    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.