Certificate: Accounting Technician NQF Level 3

This is the introductory level of the AT (SA) qualifications. The Certificate: Accounting Technician Qualification consists of five modules.

This level covers a range of basic accounting practices and techniques, from costing and double-entry bookkeeping to computerised accounting.

The learner will also gain invaluable self-management and time management skills and will develop an appreciation of ethical issues and sustainability, which is essential for any workplace.

Course Structure

The qualification consists of 5 modules and a foundation course:

• Foundation Course

• Basic Accounting, I;

• Basic Accounting II;

• Basic Costing;

• Work Effectively in Accounting and Finance;

• Computerized Accounting.

Competency-Based and Computer-Based Assessments

All assessments will be completed online, and competence must be achieved in each module. To achieve the qualification certificate, you must be competent in all the modules.

AT (SA) Qualifications are competency-based. This means that the learner must display competency in each task according to minimum standards. There are no percentages. A learner is found to be either Competent or Not Yet Competent in the module.

Career Path
Career path a learner can follow:

• Accounts administrator;

• Accounts assistant;

• Accounts payable clerk;

• Purchase/sales ledger clerk;

• Trainee accounting technician;

• Trainee finance assistant.

Award

• Upon completion of the qualification, learners will be awarded a Certificate: Accounting Technician NQF Level 3 from SAICA/AT(SA) and you can enrol for the FET Certificate: Accounting Technician NQF Level 4 qualification

AT (SA) Membership

• After completing this course and gaining one year of relevant work experience, learners will be able to apply for Silver Membership with AT (SA).

Course Content

Learning areas covered Foundation Course

• This is a compulsory skills programme. It is not a registered or credit-bearing programme.

This foundation programme concentrates on:

• Reading with understanding

• Writing – grammar

• Writing – punctuation

• Business numeracy

• Accounting equation

• Double entry system.

Basic Accounting, I

• Understanding double-entry bookkeeping, integrating books of prime entry and describing coding system functions

• Understanding discounts and settlement, trade and bulk discount differences

• Preparing and processing customer and supplier invoices and credit notes

• Totalling and balancing a 3-column analysed cash book

• Totalling, balancing and reconciling petty cash records within an analysed petty cash book

• Processing ledger transactions and extracting a trial balance

Basic Accounting II

• Understanding the purpose and use of control accounts and journals

• Maintaining and using control accounts and the journal

• Reconciling a bank statement with the cash book

• Understanding the banking process and main services of banks and building societies

• Understanding requirements of retention and storage relating to banking documents

Basic Costing

• Understanding cost recording systems within an organisation and how best to respond to requests for information relating to costs and expenditure

• Recording and extracting information, and using a costing system to provide information for management

Work Effectively in Accounting and Finance

• Understanding an organisation’s accounting or payroll functio

• Using numeracy and literacy communication skills

• Working independently or in a team to prioritise tasks and manage colleagues’ responsibilities

• Understanding ethical values, principles, and importance of confidentiality

• Understanding and explaining benefits of sustainable values to organisations

Computerised Accounting

• Entering data at the start of an accounting period to set up customer and supplier accounts

• Recording and processing customer and supplier transactions

• Recording and reconciling bank and cash transactions

• Processing and using journals to enter accounting transactions

• Producing reports (day books, account activity, aged analysis, statements or remittance advice)