2015 FACT SHEET FIELD OF STUDY: Accounting SCHOOL OF BUSINESS, MANAGEMENT & CORPORATE TRAINING

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1 DESCRIPTION The learner will be introduced to recording and accounting fixed assets, purchasing and disposal of fixed assets, understanding profit and losses and calculation o0f depreciation. Learner will have a basic understanding of legislation relating to the formation of a partnership; prepare a profit and loss appropriation account and prepare a balance sheet relating to a partnership CAREER FIELDS Finance and accounting management Accounts manager Finance management Management Accounting MODULES WITHIN THIS QUALIFICATION: Accounts Preparation I Accounts Preparation II Cash Management Costs and Revenues Indirect Tax Professional Ethics in accounting and finance Spreadsheets Software Page 1 of 5

2 PROGRAMME OUTLINE Accounts Preparation 1 1. Principles of accounts preparation (Knowledge) Understand generally accepted accounting principles and concepts Understand the principles of double entry bookkeeping Understand the accounting methods used to record assets, liabilities, income, expenses and capital 2. Accounting for fixed assets Account for the purchase of fixed assets Account accurately for depreciation Account for the disposal of fixed assets Take appropriate action when dealing with issues arising from fixed asset records 3 Extending the trial balance using accounting adjustments Account for adjustments Prepare a trial balance Complete the trial balance Accounts Preparation II 1. Principles of accounts preparation (Knowledge) Understand generally accepted accounting principles and concepts Understand the principles of double entry bookkeeping Understand the need for, and the process involved in the preparation of final accounts 2. Prepare accounts for partnerships (knowledge and skills) Have a basic understanding of legislation relating to the formation of a partnership Prepare a profit and loss appropriation account Prepare a balance sheet relating to a partnership 3. Prepare final accounts for sole traders Prepare accounting records from incomplete information Produce accurate final accounts Cash Management 1. The Principles of Cash Management (Knowledge) and Cash Management Understands how the external environment impacts on how an organisation manages cash assets ( Knowledge) Be able to make informed decisions regarding the management of cash balances within an organisation ( Knowledge) Understand a range of accounting and other business techniques used to improve the efficiency of cash management procedures within the organisation ( Knowledge) Prepare forecasts of income and expenditure for a given accounting period Use forecasts to monitor cash flow within the organisation ( Skills) Use cash balances effectively ( Skills) Cost and Revenues 1. Principles of costing (Knowledge) Demonstrate an understanding of the role of costing within the organisation Advise on the most appropriate costing methods to use in an organisation Understand the principles of using costing as a decision making tool 2. Providing Cost and Revenue Information Record and analyse information relating to costs Apportion costs according to organisational requirements. Correctly identify any significant deviations and report these to management Page 2 of 5

3 Indirect Tax 1. Principles of VAT (Knowledge) Understand VAT regulations 2. Preparing and completing VAT returns Complete VAT returns accurately and in a timely manner Communicate VAT Information Spreadsheet Software Use a spreadsheet to enter, edit and organise numerical and other data Select and use appropriate formulas and data analysis tools and techniques to meet requirements Use tools and techniques to present and format and publish spreadsheet information Professional Ethics in Accounting and Finance (Knowledge) Understand the principles of ethical working in accountancy or payroll Know how to behave in an ethical manner when working with internal and external customers Understand when and how to take appropriate action following any suspected breaches of ethical codes TYPE OF PROGRAMME Full Time Agent Programme** This is an accredited programme with the AAT SA (Association of ) DURATION 1 year, full-time study based on the NQF notional hours. ADMISSION REQUIREMENTS Knowledge, comprehension and application of the English language at NQF 4/Grade 12 or equivalent Knowledge, comprehension and application of Mathematical Literacy at NQF 4/Grade 12 or equivalent Knowledge, comprehension and application of Accounting at NQF 4/Grade 12 or equivalent Admission may be subject to an interview with an academic staff member. FUNDAMENTALS CREDIT ACCUMULATION TRANSFER (CAT) CAT does not apply to this qualification. LEARNER MATERIAL All text books are excluded from the tuition fees. A list of textbooks will be provided by your nearest Damelin campus academic department. All Damelin learning manuals are included in the tuition fees. Page 3 of 5

4 PRICING Enquire at your nearest Damelin campus for a current programme pricelist. ADDITIONAL COSTS The Annual Registration Fee and Examination fees (per module excluding study material and tuition fees) are payable before the closing dates as indicated in the Summary of Important Dates below. Note: Registration fees are payable to the Damelin campus who will in turn pay it over to AAT on the learner s behalf. Examination fees are payable directly to the AAT by the learner and may not be paid via Damelin. (Refer to the Student Handbook for further details) AAT REGISTRATION PROCEDURES Registration as a student and enrolment for the examinations are two separate processes. 1. Annual/First Registrations All learners must pay the annual registration fee to Damelin by the 15 th February for the 1 st semester AND by the 15 th July for the 2 nd semester. The registration fee must be accompanied by the CIS manual registration form together with the following documents: Certified copy of the ID document, Certified copy of the school certificate, or Other appropriate documents e.g. valid passport, valid study permit, SAQA verification certificate of foreign results, etc. If this has not been done, the learner WILL NOT be registered with the CIS and as a result will not be able to enroll for the examinations. ANNUAL REGISTRATION FEES ARE NON-REFUNDABLE UNDER ANY CIRCUMSTANCES. 2. Re-registrations Re-registrations do not require the submission of the documentation required for first time students. Once the student is registered on the database, the Institute will send reminders to the students regarding registration fees, and the student will thereafter be responsible for paying such fees directly to the Institute. Re-registration fees may not be paid to tuition providers (Damelin). For repeat registrations, online registration can be done proof of payment (via direct deposit or Internet transfer into the Institute bank account) must accompany the registration. If the registration fee is not paid before the cut-off date penalty fees will be incurred. 3. Enrolment for the Examinations Once the registration has been accepted, students can enroll for the examinations. Students will be individually responsible for enrolling for the examinations and paying their exam fee by the 31 st March for 1 st semester AND 31 st August for the 2 nd semester. Examination enrolments made in bulk (for more than 1 person) WILL NOT be accepted. This must be done by the student him/herself. The following documents have to be submitted upon enrolment: Completed examination enrolment form or online enrolment Proof of payment (direct deposit or Internet transfer into the Institute bank account). Please note for security reasons, the Institute does not accept cash payments at the office. Note: Should any of the above documents not be submitted before the closing dates stated above, enrolment is regarded as being incomplete for the examination session and students will be held liable for any outstanding fees. EXAMINATION FEES ARE NON-REFUNDABLE. Note: proof of payment alone does not constitute enrolment. If the examination fees are not paid before the cut-off date, penalty fees will be incurred. Re-enrolment No provision is made for supplementary sittings. If a candidate fails the examination, s/he can enroll again for that subject in the next examination sitting. Page 4 of 5

5 DE-REGISTRATION: CONSEQUENCES OF NON-COMPLIANCE Students who do not meet the deadlines will automatically be deregistered and under NO circumstances will they be permitted to write the examinations. Annual registration fees will be forfeited and those who have not paid but have registered will be liable for these fees. A deregistration fee of 10% will be charged if a student has enrolled but not paid the relevant fees. ASSESSMENT Module Title SEMES -TER Formative Assessments Summative Assessments Assignments Test Exam 1.Accounts Preparation I 2. Accounts Preparation II 3. Cash Management (Computer-based) (Computer-based) (Computer-based) 4. Costs and Revenues (Computer-based) 5. Indirect Tax Professional ethics in accounting and finance 7. Spreadsheets software CERTIFICATION AAT e-delivered project/case study or workplace evidence (Computer-based) 1 (Computer-based or workplace evidence) Upon successful completion of the programme, AAT will issue learners with a Results Letter outlining the modules covered and a Certificate: ID NQF 4 certificate with a FASSET endorsement will be awarded. **Whenever Damelin offers training towards a programme that will be awarded by another provider or institute, it is called an Agent Programme. In the case of an Agent Programme, Damelin registers the learners, provides tuition and conducts internal assessments. External examinations with the agent body will result in learners receiving the certificate from them. DISCLAIMER The information contained in this fact sheet is accurate at the time of printing. However, factors beyond Damelin s control (such as environmental, regulatory or technical changes) may cause the contents of this fact sheet or of the programme to change. In the event of any such change, Damelin will formally notify current learners. All possible measures will be taken to minimise inconvenience to learners. Name of learner: I..., hereby acknowledge that I understand the information stated in this document and fully comprehend the specifics explained above pertaining to this qualification. Signature of learner:... Name of legal guardian:... (if applicable) Name of sales consultant:... Signature:... Signature:... Date:... * Please note the original signed copy should be kept on the learner record file. Page 5 of 5

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