SVQ for IT Users (ITQ) — level 1 (SCQF level 4)
F9AX 04: Computerised Accounting Software 1
2 credit points at SCQF level 4
Description: This is the ability to select and use a computerised accounting or bookkeeping
software application to input and process data for orders and invoices, receipts and payments
and prepare management and period end reports.
Outcome Skills and Techniques Knowledge and Understanding
On completion of this Unit
the candidate should be
able to:
1 Access, enter and edit 1 Enter accounting 1 Identify the sources and
accounting information. data accurately into characteristics of accounting
records to meet data.
requirements. 2 Identify the risks to data security
2 Locate and display and procedures used for data
accounting data protection.
records to meet
requirements.
3 Check data records
meet needs using IT
tools, making
corrections as
necessary.
4 Follow local and/or
legal guidelines for
the storage and use
of data.
2 Use tools and 1 Use appropriate tools 1 Review the transaction process
techniques to process and techniques to and identify any errors.
business transactions. process
transactions.
2 Respond
appropriately to any
transaction errors
and problems.
3 Produce accounting 1 Generate accounting 1 Identify what information is
documents and documents as required and how to present it.
summary reports to required.
meet requirements. 2 Generate
management reports
as required.
Note: The emboldened items are exemplified in the Support Notes.
F9AX 04: Computerised Accounting Software 1 1
Evidence Requirements
Completion of a portfolio (manual, electronic or combination) to cover all of the Skills and
Techniques and Knowledge and Understanding points stated above. The evidence generated
should adhere to the Assessment Strategy for this award and encompass a range of evidence
types.
NB: It is possible to achieve this Unit by Accreditation of Prior Achievement (APA),
however, the relevant evidence must be referenced within the portfolio.
General information
This Unit equates to NOS (National Occupational Standards for IT Users 2009) code CAS:
Computerised Accounting Software level 1. It has a stated number of SCQF credit points = 2 at
SCQF level 4.
Support Notes
Summary
A SCQF level 4 (ITQ level 1) user can use basic accounting software tools and techniques
appropriately for straightforward or routine information. Any aspect that is unfamiliar will require
support and advice from others.
Accounting software tools and techniques will be defined as ‘basic’ (foundation level) because:
♦ the software tools and functions involved will be pre-defined or commonly used
♦ the range of inputting, manipulation and outputting techniques are straightforward or routine
♦ the document type and structure will be pre-determined or familiar
Examples of context which illustrate typical activities which might be undertaken by
users:
♦ entering sales orders into an existing system
♦ preparing and printing customer invoices
Examples of content are given separately for highlighted text, where explanatory notes are
required on terminology in the Outcomes, and do not form part of the standards. Such
examples are not meant to form a prescriptive list for the purposes of assessment but rather to
amplify and interpret the generic terms used in the Performance Criteria in the light of current
usage of ICT systems and software. These examples are subject to change as new tools and
techniques become commonplace and older ones drift out of use.
The examples given below are indicative of the learning content and are not intended to
form a prescriptive list for the purpose of assessment.
Outcome 1
Characteristics of accounting data: Unique references; codes; statutory requirements; editing
restrictions.
Enter accounting data: Use of data entry form and wizards; add/amend record
(sales/purchase order; invoice).
F9AX 04: Computerised Accounting Software 1 2
Locate and display: Search, sort, filter. Print records.
Check data: Spell check, format, consistency, accuracy, remove duplication, verify data; edit
details; check calculations; check coding.
Security risks and procedures: Access control; authorised use, confidentiality, protection of
personal data, password protection and management, user authentication.
Guidelines for the storage and use of data: Set by employer or organisation. Policies
relating to security, backup and data protection; guidelines for data format; compliance, audit
and reporting requirements. File management will vary according to the application.
Outcome 2
Process transactions: Types of transactions: Post invoice; receipts; payments, journal entries.
Number of items: single items, batches. From: bank statement, cheque book, paying-in book.
Transaction errors and problems: Using help; duplication, limits of own responsibility,
process for reporting errors and problems.
Outcome 3
Accounting documents: Will vary according to task, but may include for example: Invoice,
sales order, purchase order, statement. To screen, printed, for e-mail.
Management reports: Will vary according to task, but may include for example: audit trail,
customer activity; day book; aged debtor, aged creditor.
Guidance on examples of evidence
Typical examples of evidence for Outcome 1–3
Product evidence showing the learners ability to enter sales orders into an existing system, edit
accounting information, use tools and techniques to process transactions, prepare accounting
documents and summary reports and print customer invoices. Observation by assessor,
annotated printouts, witness testimony.
Knowledge test using multiple-choice questions to measure competence in Knowledge and
Understanding sections for all Outcomes. Written or verbal knowledge responses, candidate
statements for items and transactions.
Disabled candidates and/or those with additional support needs
The additional support needs of individual candidates should be taken into account when
planning learning experiences, selecting assessment instruments, or considering whether any
reasonable adjustments may be required. Further advice can be found on our website
www.sqa.org.uk/assessmentarrangements
F9AX 04: Computerised Accounting Software 1 3