Certificate: FET Accounting Technician Public Sector NQF Level 4

The Public Sector Accounting Qualifications are customised qualifications, offering accounting officials formal qualifications that ensure immediate demonstration of the acquired skills through their practical and competence-based assessment structures. These qualifications support the development of learners who are employed in the public sector and who want to progress with a career in public sector accounting. The NQF4 qualification further develops the learner’s accounting skills in the spheres of provincial and national government.

The intermediate level FET Certificate: Accounting Technician Public Sector Qualification consists of seven units. The qualification introduces more complex skills such as communication and supervision, processing accounting transactions, ethical duties and responsibilities, preparation of reconciliations, financial statements concepts, procedures and the reporting of debtors and preparing budgets.

Course code:

CAT-PS4

Accreditation status:

Accredited by SAICA for Accounting Technician qualifications:

  • SAQA ID: 77143
  • NQF level: 4
  • Credits: 120 

Course duration:

12 – 16 Months

Entry requirements:

To study this course, learners need to be competent in:

  • Learners must either already be employed in a relevant Public Sector finance role or be employed under the conditions of the learnership in order to participate.
  • Learners must speak to their line manager to discuss why they want to undertake the qualification and their commitment to seeing it through, and to gain approval.
  • A learner with similar qualification and/or experience can apply for recognition of prior learning (RPL). In this case, proof of qualifications and work experience will be required.
  • Competency in the following is required:
    • English Language literacy
    • Computer literacy
    • Mathematical literacy

Course Structure:

The qualification consists of 7 units:

Unit 1 Communication and Supervision

  • Element 1.1 Communication with stakeholders
  • Element 1.2 Supervising an accounting team 

Unit 2 Use of Technology in Accounting

  • Element 2.1 Use of spread sheets
  • Element 2.2 Use of accounting software

Unit 3 Professional Ethics

  • Element 3.1 Apply general principles and procedures for ethical compliance expected within the public sector
  • Element 3.2 Develop, maintain and apply ethics in work situations 

Unit 4 Preparation of reconciliations and trial balances

  • Element 4.1 Preparation of reconciliations
  • Element 4.2 Preparation of a trial balance

Unit 5 Preparation of financial statements

  • Element 5.1 Understanding of financial statements concepts.
  • Element 5.2 Preparation of a simple set of financial statements on the accrual basis

Unit 6 Recovery of debtors

  • Element: 6.1 Identification, recording, collection and reporting of debtors
  • Element: 6.2 Management of inter-governmental transactions

Unit 7 Budget preparation and monitoring

  • Element 7.1 Budget preparation
  • Element 7.2 Monitoring of actuals against the budget.
  • Element 7.3 Budgeting in the public sector

To view more information on the course content – Please click on the Course Content Tab.

Award:

Upon completion of the qualification, learners will be awarded a Certificate: FET Accounting Technician Public Sector NQF Level 4 from SAICA/AT(SA) and you can enrol for the Certificate: Accounting Public Sector NQF Level 5 qualification.

Additional information:

Benefits of studying this qualification

  • It is a cost-effective way of achieving sustainable capacity development
  • It incorporates an accessible and progressive framework for developing people of all backgrounds through SAQA-accredited qualifications
  • The learning programmes are registered as learnerships and are therefore eligible for SETA funding and for the tax rebate
  • It is a vehicle for facilitating a better fit between people’s skills and organisational needs, developing both people and business
  • It is a catalyst for improved organisational performance and service delivery

AT(SA) is an associate of SAICA, the foremost accountancy body in South Africa. To find out more about AT(SA), please visit: www.accountingtechniciansouthafrica.co.za.

Contact details:

For more information, contact Credo Business College on +27 (0) 12 348 3888
OR email:
pmupambi@credobusinesscollege.co.za      – General Enquiries
avdmerwe@credobusinesscollege.co.za      – Programme Manager: Operations – Accounting and Management Enquiries
rmoatshe@credobusinesscollege.co.za        – Programme Manager: Academic – Accounting and Management 

Learning areas covered:

Unit 1 Communication and Supervision

This unit is about communication and supervision skills required to operate effectively as a member of an accounting team.

The first element involves the different forms of communication with stakeholders whilst performing accounting duties.
The second element involves the organisation of work, delegation of functions, reviewing and supervising staff. It also addresses the assessment of staff performance and the reporting back on staff performance

Elements contained within this unit are:

  • Element 1.1 Communication with stakeholders
  • Element 1.2 Supervising an accounting team

Unit 2 Use of Technology in Accounting

This unit is about using technology to process accounting transactions and the use of computer software to support the accounting function in a department to improve effectiveness and efficiencies.

The first element includes the working with spread sheets to assist with accounting functions, analysis and reporting.
The second element involves working with a computerised accounting system to process accounting transactions and financial reports.

Elements contained within this unit are:

  • Element 2.1 Use of spread sheets
  • Element 2.2 Use of accounting software

Unit 3 Professional Ethics

This unit is about the principles of professional ethics and how an employee applies these principles in the work environment.

The elements within this unit involve the identification of the principles of ethical behaviour and the different work situations in which these principles will be applied. It also addresses the different codes of conduct which an employee in the public service must adhere to. In addition, the ethics unit addresses communication skills and critical decision-making skills whilst applying the principles of ethics.

Elements contained within this unit are:

  • Element 3.1 Apply general principles and procedures for ethical compliance expected within the public sector
  • Element 3.2 Develop, maintain and apply ethics in work situations

Unit 4 Preparation of reconciliations and trial balances

This unit is about the preparation reconciliations to ensure valid, accurate, correctly classified and complete financial records and to prepare a trial balance.

The first element is concerned with the concept of reconciliations, the need for reconciliations, the accounts to be reconciled, how to reconcile the accounts and the supporting documentation.
The second element requires you to prepare a trial balance, adjusting entries and an adjusted trial balance in readiness for the compilation of the financial statements.

Elements contained within this unit are:

  • Element 4.1 Preparation of reconciliations
  • Element 4.2 Preparation of a trial balance

Unit 5 Preparation of financial statements

This unit is about understanding the concepts related to financial statements and the preparation of a simple set of financial statements.

The first element discusses the concepts used in the preparation of financial statements, the different reporting frameworks, the principles in financial statement preparations.
The second element focuses on the preparation of a simple set of financial statements on the accrual basis of accounting.

Elements contained within this unit are:

  • Element 5.1 Understanding of financial statements concepts.
  • Element 5.2 Preparation of a simple set of financial statements on the accrual basis

Unit 6 Recovery of debtors

This unit is about the how to record a debt, determine interest to be charged, payment terms, follow up procedures and the reporting of debtors.

The first element addresses the nature of debtors in the public sector, when to account for a debtor, how to calculate interest, how to follow up and to report on the debtors.
The second element focuses on the types of inter-governmental transactions, how to account for these transactions, how to reconcile and how to report on these transactions.

Elements contained within this unit are:

  • Element: 6.1 Identification, recording, collection and reporting of debtors
  • Element: 6.2 Management of inter-governmental transactions

Unit 7 Budget preparation and monitoring

This unit is about how to prepare a budget and the monitoring of actuals against budgets. Cost behaviour and cost accumulation is included as part of the process for the preparation of the budget. It also highlights the budgeting process and concepts in the public sector.

The first element focuses on the preparation of budgets, by applying appropriate budgeting methodologies and budgeting concepts.
The second element focuses on the monitoring of the actuals against the budget.
The third element discusses the budgeting process in the public sector and the unique concepts of unauthorised, irregular, fruitless and wasteful expenditure.

Elements contained within this unit are:

  • Element 7.1 Budget preparation
  • Element 7.2 Monitoring of actuals against the budget.
  • Element 7.3 Budgeting in the public sector

    Training methodology and learner support:

    Credo Business College offers 3 different types of training options, which you can choose from. Credo delivers high quality courses and depending on which course you study, the training option depends on the programme and the clients’ or learners’ needs.

    Training options available:

    • Full-time contact classes
    • Blended learning: combination of contact classes and distance learning
    • Full-time distance learning

    Training option 1: full-time contact classes

    Full-time study means that learners attend classes on a daily basis during the day. This usually implies that our full-time learners are not employed and, as they are either recent matriculants or school leavers, they are able to attend daily classes on a full-time basis for the number of years required to complete the qualifications.

    Training option 2: blended learning – combination of contact classes and distance learning

    This course is presented through a combination of contact sessions (face-to-face learning) and distance learning. Learners can attend a number of classes per module. The first class is an introductory class at the start of each module. This class gives you an overview of the most important aspects of the module and gives you an idea of what to expect in the module. After each introductory class, you complete the relevant module via distance learning. Learners may have 1 to 2 additional contact classes after the introductory class. The second class is usually held two weeks prior to a learner writing a practice assessment and the third class is held prior the formal assessment. Class 2 and 3 are purely based on revision.

    Training option 3: full-time distance learning

    With distance learning learners can study in their own time from home or work instead of attending classes. Learners have more flexibility as they will have full-time access to credo’s online learning platform. Learners will receive study guidance in terms of unit/module notes, study plan, assignments, assignment feedback and guidance on revision.

    COVID-19 Portal