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

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1 DESCRIPTION Accounting Technician is a skill to understand the accounting and payroll function within an organization. Demonstrate a range of effective communication skills relating to explanation of accounting activities of an organization or work independently or as part of a team and develop skills and knowledge to meet personal and organizational needs CAREER FIELDS Financial Management Accounts Manager Management accounting Finance and Accounting Management MODULES WITHIN THIS QUALIFICATION: Basic Accounting I Basic Accounting II Work effectively in accounting and finance Basic Costing Computerized accounting Page 1 of 5

2 PROGRAMME OUTLINE Basic Accounting I 1. Principals of recording and processing financial transactions Understand the role of the books of prime entry Understand the principles of coding Understand the double entry bookkeeping system Understand the various types of discount Understand the use of the journal Understand control accounts 2. Preparing and recording financial documentation Prepare the financial documents to be sent to credit customers Enter sales invoices and credit notes into the appropriate books of prime entry Process payments from customers Process suppliers invoices and credit notes Enter supplier invoices and credit notes into the appropriate books of prime entry Prepare payments to suppliers 3. Maintaining and reconciling the cashbook Maintain a three column analysed cash book Reconcile a bank statement with the cashbook 4. Processing ledger transactions and extracting a trail balance Process ledger transactions from the books of prime entry Prepare ledger balances and an initial trail balance 5. Maintaining Control Accounts Prepare sales and purchase ledger and tax control accounts Reconcile sales and purchase ledger and tax control accounts 7. Banking Procedures Understand the banking process Understand document retention and storage requirements. 8. Maintaining Petty Cash Records Complete a petty cash voucher Maintain an analysed petty cash book Maintain the petty cash balance Work effectively in Accounting and Finance (Skills) Understand the accounting and payroll function within an organisation Demonstrate a range of effective communication skills Work independently or as part of a team Develop Skills and knowledge to meet personal and organisational needs Basic Costing 1. Basic Principles of costing (Knowledge) Demonstrate an understanding of the cost recording system within an organisation Recognise the component parts of a cost recording system and how it operates 2. Provide basic Cost and Revenue Information (Skills) Use the cost recording system to record or extract information Provide Information on actual and expected costs 6. Maintaining the journal Open a new set of double entry book keeping records using the Journal Use the Journal to correct errors disclosed and not disclosed by the trial balance Create and clear a suspense account using TYPE OF the PROGRAMME Journal Full Time Use the Journal to record other transactions Agent Programme** This is an accredited programme with the AAT SA (Association of Accounting Technician) Page 2 of 5

3 Basic Accounting II Complete a petty cash voucher Maintain an analysed petty cash book Maintain the petty cash balance Maintain a three column analysed cash book Reconcile a bank statement with the cash book Understand the use of the journal Open a new set of double entry book keeping records using the journal Use a journal to correct errors disclosed and not disclosed by the trial balance Create and clear a suspense account using the journal Use the journal to record other transactions Understand control accounts Prepare sales and purchase ledger and tax control accounts Reconcile sales and purchase ledger and tax control accounts Computerised Accounting Software Access, enter and edit accounting information Select and use tools and techniques to process business transactions Produce accounting documents and summary reports to meet the requirements 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. 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. Page 3 of 5

4 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. 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 1. Basic Accounting I Module Title SEMES- TER Formative Assessments Summative Assessments Assignments Test Exam (Computer-based) Page 4 of 5

5 2. Basic Accounting II (Computer-based) 3. Working effectively in Accounting and Finance 1 0 Project 4. Basic Costing (Computer-based) 5. Computerised Accounting (Computer-based) CERTIFICATION Upon successful completion of the programme, AAT will issue learners with a Results Letter outlining the modules covered and a Certificate: Accounting Technician ID NQF 3 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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