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Registered Bookkeeper Learnership Outline                                           Page 1 of 10

                 Definitive Training Solutions – Accredited ICB Training Provider
               Certificate for Registered Bookkeeper – NQF level 4
                                      ID 20363
   1. Purpose of the qualification

      This qualification is designed to equip the learner with the knowledge, skills, attitudes and
      values to be appointed as Bookkeepers who have an important role to play, either as support
      staff to the Accountant. Bookkeepers can provide accounting and financial management
      support in medium to large organisations. In the smaller organisation, the Bookkeeper often
      takes on the full accounting function while an outsourced Chartered Accountant or Accounting
      Officer provides the service of supervision and monitoring of the Bookkeeper. The Certificate
      for Registered Bookkeeper (NQF 4) is for individuals who, for whatever reason, are unable to
      continue or do not wish to continue with their studies to become Accounting Technicians or
      Accountants. Bookkeepers are in very short supply, as all organisations need to be provided
      with the type of work they do. In many cases, the Bookkeeper can provide a full accounting
      service to the small organisation, under the supervision of an off-site Chartered Accountant or
      Accounting Officer.

      Whilst it is clearly important that the learner should be competent in using modern information
      technology, most of the learning outcomes for accounting in this qualification avoid reference
      to specific methods of processing data. The knowledge, skills and attitudes required by the
      learner are defined in terms of outcomes rather than processes. In the case of Bookkeeping, for
      instance, it is important that a learner understands and is able to apply the double-entry system
      even though a standard computer package might be used in practice for most routine tasks. A
      competent learner must understand the manual procedures in order to deal with any errors, even
      if he/she does not perform the manual procedures him/herself. The Certificate for Registered
      Bookkeeper is designed to provide learners with those competencies rather than proficiency in
      using software packages, which are used commercially to perform routine accounting functions.

   2. Learning assumed to be in place

      It is presumed that learners entering this qualification have achieved an NQF 3 qualification
      with accounting as a subject.

   3. Exit level outcomes

      The qualifying learner will be able to:
       Understand and prepare extended trial balances for sole traders, partnerships, close
         corporations and companies
       Understand and prepare financial statements for sole traders, partnerships, close
         corporations and companies
       Reconcile the balances of control accounts with debtors and creditors ledgers
       Reconcile periodic bank statements with the cash book


Registered Bookkeeper Learnership Outline                                                Page 2 of 10

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         Account for Value Added Tax (VAT)
         Process payments of salaries and wages
         Record transactions and prepare financial statements for unincorporated associations
         Explain and apply various theories of management
         Explain the need for and use of objectives in organisations
         Explain the management process
         Understand the importance of good communication
         Explain the staff development and training function
         Explain how management can motivate and co-ordinate staff
         Understand how and able to use various forms of written communication
         Use oral communication appropriately and effectively
         Understand the law governing Taxation in South Africa
         Determine the normal tax payable by a tax-payer
         Understand the procedure for preparing tax computations and lodging tax returns, taking
          into account the requirements of the South African Revenue Service
         Understand the principles of fringe benefit tax
         Understand the principles of the taxation of benefits on retirement, death and resignation

   4. Associated Assessment Criteria

      4.1 Accounting 2
      4.1.1 Understand and prepare extended trial balances for sole traders, partnerships, close
             corporations and companies
              Periodic closing off and balancing of all accounts in the subsidiary books of account
                and the Ledger.
              An extended Trial Balance is prepared from ledger accounts at the end of a quarter,
                halfyear or annual trading period.
              Errors identified in compiling the Trial Balance are located to their source.
              Identified errors are journalised and corrections made to rectify the Trial Balance.

      4.1.2    Understand and prepare Financial Statements for sole traders, partnerships, close
               corporations and limited companies
               Entries are made to reflect the writing off of Bad Debts.
               A Provision is set up in order to provide for Doubtful Debts.
               A Closing Stock valuation is made which makes appropriate allowance for
                  shrinkage.
               Entries are made for owners’ Drawings or shareholders’/member’s Dividends.
               Assets are appraised and re-valued with entries made to reflect this.
               Entries are made for Prepayments and Accruals.
               Balances from the Ledger are transferred to the Trading, Profit and Loss and
                  Appropriation Accounts.
               The Income Statement is prepared together with the Balance Sheet.


Registered Bookkeeper Learnership Outline                                                Page 3 of 10

                 Definitive Training Solutions – Accredited ICB Training Provider
      4.1.3 Reconcile the balances of control accounts with debtors and creditors ledgers
             An explanation is given as to the function of debtors and creditors control accounts.
             Data is collected from relevant sources in order to compile debtors and creditors
               control accounts as well as the debtors and creditors ledger accounts.
             Control account balances are reconciled with the schedules of debtors and creditors
               extracted from the debtors abd creditorse ledgers.

      4.1.4 Reconcile periodic bank statements with the cash book
             A reconciliation is made for:
                bank charges
                interest paid by the bank and earned on balances
                debit orders and electronic transfers
                post-dated, dishonoured and stale cheques.
             Supplementary cash book entries are made to reflect the reconciliation.

      4.1.5 Account for Value Added Tax (VAT)
             VAT incurred in the running of a business and for the purchases of assets is
               correctly dealt with.
             Invoices for cash or credit sales of items subject to VAT are constructed with VAT
               calculated and presented in a manner that complies with the relevant legislation.
             Entries for VAT are correctly processed in the cash book, journals and ledger.
             VAT is accounted for in a timely manner in order to effect payment to Sars by the
               due date.

      4.1.6 Process payments of salaries and wages
             Data is collected from a range of sources (e.g. time-clocks, overtime records
               reflecting both normal weekday working and Sunday working, personnel files) for
               the purpose of the payment of wages.
             Deductions are made from gross pay for employees’ statutory or voluntary
               contributions (e.g. pension, medical aid, UIF, PAYE, membership fees of office or
               factory recreational clubs, union dues etc.).
             Deductions are made from gross pay for employer’s statutory or contractual
               contributions (e.g. pension fund, medical aid fund, UIF etc.).
             Entries are made in the wages/salaries journals, the ledger and the employer’s
               contributions book to reflect gross pay and deductions.
             Salaries are paid monthly and wages weekly in a timely manner and are
               accompanied by a payslip or pay market with information presented in appropriate
               form.
             Entries are made as appropriate for unclaimed wages and wages paid in advance.
             Entries are made in the appropriate records for Skills Development Levies.

      4.1.7 Record transactions and prepare financial statements for unincorporated associations
             Transactions are entered in the books of account in accordance with convention.

Registered Bookkeeper Learnership Outline                                               Page 4 of 10

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                Balances from the Ledger are transferred to the Receipts and Payments Statement.
                The Income and Expenditure Statement is prepared and presented in accordance
                 with convention.

4.2   Management
      4.2.1 Explain and apply various theories of management
             An explanation is provided of the theories and practice of the early pioneers of
               scientific management (e.g. FW Taylor, the Gilbreths, Gantt, Fayol and Weber, etc.).
             An explanation is provided of the practice of the human relations and behavioural
               approach management approaches to management as developed by leading theorists
               (e.g. Mayo, Munsterberg, Parker Follett, Maslow, McGregor, etc.).
             An overview is provided of current thinking relating to organisational behaviour.

      4.2.2 Explain the need for and use of objectives in organisations
             The need for owners and senior management to set clear objectives for the enterprise
               are clearly explained.
             The method of using objectives to co-ordinate activities, measure performance and
               to make managers accountable for their results and those of their teams are clearly
               explained.

      4.2.3 Explain the management process
             An overview is provided of the planning process, from strategic through tactical to
               detailed action planning.
             The practical decision-making that takes place at various levels when formulating
               plans and various factors which influence those decisions (e.g. innovation/ideas,
               finance/resources, competition, activity in the economy, legislation etc.) is identified
               and explained,
             The different ways in which activity can be organised and managed to achieve
               objectives (e.g. the formal structures and relationships of working groups, co-
               ordination, delegation of authority) are explained.
             The process whereby managers prioritise objectives and allocate time to tasks is
               explained
             Leadership is defined and its centrality to managing and motivating people is
               explained
             An overview is provided of the contributions of leadership theorists (e.g. those of
               Reddin. Likert, Blake and Mouton, Tannenbaum and Schmidt, Fiedler and Vroom).
             The way in which budgets are used to control activity and their importance within
               the responsibilities of managers is explained.

      4.2.4 Understand the importance of good communication
             The need for effective communication between individuals (e.g. seniors, peers,
               subordinates and customers) and ways in which it can be achieved are explained
             An explanation is given of the critical importance of listening when communicating.


Registered Bookkeeper Learnership Outline                                                Page 5 of 10

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                Potential barriers to good communication are identified and explained using
                 examples.

      4.2.5 Explain the staff development and training function
             The critical importance of training and development in maintaining and increasing
               the effectiveness of staff to meet changing management objectives is appreciated
               and explained.
             A description is given of the integrated process of selection, induction, training and
               development of staff.
             The importance of Job Analysis, Job Descriptions and Specifications, Job Evaluation
               and Training Needs Analysis in providing a sound basis for planning and providing
               affirmative action for staff regardless of race, sex, able bodied or those with a
               disability are described and explained.
             How enterprises contribute to developing the careers of individual staff members
               through planned training and management development programmes in the context
               of changing organisational priorities and operation is explained.
             An explanation is provided of simple organisational development approaches.

      4.2.6 Explain how management can motivate and co-ordinate staff
             An explanation is provided of motivational theories (e.g. those of Maslow,
               Herzberg, McGregor, McClelland, etc.) and their possible application in a Southern
               African context.
             The need to appraise staff in order to ensure that work and attitudinal standards are
               maintained is explained.
             Various forms of staff rewards (e.g. bonuses, promotion, etc.) that are used by
               enterprises with the aim of motivating staff are explained.
             Potential disciplinary problems that an enterprise may experience with staff and the
               procedure to be adopted before dismissing a person are explained.
             An explanation of redundancy and entrenchment and the circumstances in which
               enterprises may apply these.
             The causes of staff turnover, problems that this gives enterprises and its remedies are
               identified and explained.

4.3   Business Communication
      4.3.1 Understand theoretical aspects of communication
              The following are defined and described:
                 interpersonal communication
                 verbal and non-verbal communication
                 formal and informal communication
                 internal and external communication
                 organisational communication – vertical, horizontal, diagonal
                 feedback, interference, communication breakdowns and barriers
                 forms of language used in communication (e.g. differences in style, register,
                  tone, etc.) and the principles involved.
Registered Bookkeeper Learnership Outline                                              Page 6 of 10

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      4.3.2 Understand how and be able to use various forms of written communication
             Topical articles published in the media and industry journals are comprehended.
             Advanced business documentation produced includes:
                letters of application with and without Curriculum Vitae
                letters to the press
                inter-office/inter-departmental memorandums
                internal meeting minutes
                internal meeting minutes
                branch reports in letter form
                informative circulars and persuasive circulars
                credit applications
                reminders and letters of demand
                letters of appointment and resignation
                testimonials
                formal invitations and replies to such
                advertising copy and press releases
                telegrams, telexes, faxes and emails
                various forms of formal and informal reports
                documentation to accompany formal meetings (notice, agenda, minutes, minutes
                  of (annual) general meetings, minutes of special/extra-ordinary general meetings,
                  committee (executive/directors’) meetings for business and not-for-profit
                  organisations.
             A thorough knowledge of the relevant terminology used in all documents is
               demonstrated.
             Through written comprehension tasks, be able to demonstrate:
                language proficiency (e.g. comprehension passages, summaries, paraphrasing,
                  etc.)
                the ability to correct and compile material to improve its communicative content
                  and effectiveness (e.g. elimination of verbosity, circumlocution, ambiguity,
                  jargon, slang, etc.)
                appropriate use of vocabulary, sentence construction, word order, style and logic.

      4.3.3 Use oral communication appropriately and effectively
             An explanation in outline is provided of the preparation necessary when attending
               interviews (e.g. content of interview, delivering a presentation etc.) and giving
               formal addresses and toasts.
             The appropriate use of the telephone and techniques for maximising the
               effectiveness of its use are identified and detailed.
             Instructions to staff and making formal requests to management are stated in a clear
               and concise manner.


Registered Bookkeeper Learnership Outline                                            Page 7 of 10

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4.4   Income Tax
      4.4.1 Understand the law governing Taxation in South Africa
             A clear and in-depth understanding of the law is demonstrated. This relates to:
                Normal Tax (including tax law for companies, close corporations, partnerships,
                  individuals)
                Basics of Value Added Tax
                Secondary Tax on Companies.

      4.4.2 Determine the normal tax payable by a tax-payer
             Tax is determined where it is necessary to:
                apply the concepts of capital versus income and source, as well as the
                  determining of the amounts to be included in the gross income of a taxpayer –
                  definition and amounts specifically included s7, s7A, s8, s8A, s8E, s26, First,
                  Second and Seventh Schedule; amounts deemed to be from a source in the
                  Republic s9
                identify exemptions to which a taxpayer may be entitled – based on status of a
                  taxpayer and nature of income – s10
                identify the deductions to which a taxpayer may be entitled including the general
                  deduction formula and the special deductions in terms of s11, s11bis, s12B,
                  s12C, s13, s13ter, s18, s20, s22, s23, s23A, s23B, s23C, s23D, s23E, s24, s24A,
                  s24B, s24C, s24I, s24J, ss3840B
                for individuals, use the tax tables and rebates in terms of s6 and 6bis, including
                  employees tax (PAYE and SITE) and provisional tax – Fourth Schedule.

      4.4.3 Understand the procedure for preparing tax computations and lodging tax returns, taking
            into account the requirements of the Commissioner for the South African Revenue
            Service
             The required procedures are explained and preformed. These relate to:
                     assessments
                     objections and appeals
                     the payment and recovery of tax
                     the appointment and duties of representative taxpayers and agents
                     tax avoidance schemes.

      4.4.4 Understand the principles of fringe benefit tax
             The principles of fringe benefit tax in relation to the Seventh Schedule are explained
               and applied.

      4.4.5 Understand the principles of the taxation of benefits on retirement, death and resignation
             The principles in relation to s 5(10); s 10(1)(x), s 10A, s 11(m), Second Schedule of
               the Income Tax Act are explained and applied.




Registered Bookkeeper Learnership Outline                                               Page 8 of 10

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   5. NQF Credit Value

      The total credit value for this qualification is 120 credits at NQF level 4.

   6. Assessment and the Assessment Record

      Considerable variations exist in the opportunities available to learners for the demonstration of
      competence in the workplace. In very large organisations, departments may carry out highly
      specialised functions, which mean that staff may be exposed to a very narrow range of
      activities. In small organisations, the work of learners may be more varied. In some
      organisations, job rotation may be built into the system permitting the learner to demonstrate
      competence in a range of functions. Assessment for this Accounting Qualification must take
      into account this variety and must provide opportunities for all candidates to demonstrate
      competence within a reasonable timescale whatever their circumstances. Where the learner is
      not currently employed, the assessor should simulate the work environment as realistically as
      possible.

      Evidence of competence can be demonstrated in a variety of ways; however the following
      guidelines need to be borne in mind when learners are assessed using the prescribed Assessment
      Record:
               all the Exit Level Outcomes must be assessed;
               the evidence of competence must relate clearly to the Exit Level Outcomes;
               the evidence should cover the range of contexts for the Exit Level Outcomes. In
                 circumstances where it is not possible to assess performance across the whole range
                 of situations, the collection of supplementary evidence should ensure that the full
                 range is covered;
               assessors must be able to distinguish between those who are competent and those
                 who are not yet competent;
               the assessment methods must be capable of verification.

   7. International Comparability

      This qualification, especially the Accounting outcomes, compares favourably with all
      international qualifications in accounting at this level as accounting and basic bookkeeping to
      trial balance follows international accounting standards.

   8. Career Development

      Competent Learners will be able to apply for Associate membership of the Institute of Certified
      Bookkeepers Ltd, the largest professional body in the world offering Qualifications at NQF
      Levels 3, 4 and 5. They will then be entitled to use the designation AICB (SA)

      This Qualification is the second step towards the following ICB Qualification:
          National Diploma: Technical Financial Accounting NQF 5 – FICB (SA).

Registered Bookkeeper Learnership Outline                                                 Page 9 of 10

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   9. Training Record / Practical Training Logbook / Portfolio of Evidence

      The Training Record, Practical Training Logbook and Portfolio of Evidence enable learners to
      compile evidence of their work experience towards meeting the Bookkeeper Learnership
      competency requirements.

      Practical experience is recorded by the learner and must be reviewed and verified, by a qualified
      line manager (supervisor/mentor) at least four times a year. If the line manager (supervisor) is
      not qualified, the Institute of Certified Bookkeepers recommends that arrangements be made for
      a qualified registered assessor, accountant or registered bookkeeper to assist in this review and
      verification. All evidence must be cross-referenced to the Assessment Record.

      To become a Registered Bookkeeper via the Learnership route, you must pass the required ICB
      Bookkeeper examinations and also meet the ICB’s practical experience requirements outlined
      above.

      As part of its quality control procedures, the ICB reviews a significant number of Training
      Records and Portfolios annually to ensure that the experience recorded is an accurate reflection
      of the work undertaken and competence demonstrated. Learners and supervisors will be
      notified if their particular Training Record is selected as part of this review. Failure to comply
      with this review may lead to the Learner’s work experience not being recognised for
      qualification purposes.

   10. Supervision / Mentorship

      Every Learner must be supervised by a line manager (supervisor). The line manager
      (supervisor) should regularly review the work to check that the Learner is meeting the
      experience requirements. Whenever possible, the line manager (supervisor) should be:

             a qualified ICB Registered Accounting Technician
             registered assessor
             accountant
             member of a recognised professional accounting body

      If the line manager (supervisor) does not hold any of the above qualifications, he/she may still
      supervise the Learner’s practical work, but should arrange for a suitably qualified individual to
      assist in monitoring the Learner’s overall development.

   11. Successful Completion / Competence

      The Learner must prove his/her competence in both the theoretical (ICB examinations) and
      practical components of the learnership in order to qualify.




Registered Bookkeeper Learnership Outline                                                 Page 10 of 10

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