ACCOUNTING PROGRAMME FURTHER EDUCATION AND TRAINING CERTIFICATE: BOOKKEEPING
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1 CAPE TOWN CAMPUS: Tel: (021) Fax: (021) nd Floor, Sunclare Building, Corner Dreyer & Protea Roads, Claremont JOHANNESBURG CAMPUS: Tel: (011) Fax: (011) Corner Main Road East and Landau Terrace, Melville Extension 2 DURBAN CAMPUS: Tel: (031) Fax: (031) Westville Office Park, 54 Norfolk Terrace, Westville Visit our website: us: register@milpark.ac.za ACCOUNTING PROGRAMME FURTHER EDUCATION AND TRAINING CERTIFICATE: BOOKKEEPING Your Qualification: Further Education and Training Certificate in Bookkeeping, NQF 4, SAQA ID Your Certifying Body: The Institute of Certified Bookkeepers (ICB) and FASSET Your Career Options: Senior Bookkeeper, Junior Accountant, Assistant Accountant, Financial Services Officer, Credit Controller, Business Analyst Mode of Delivery: Contact Classes (Melville, Durban, or Claremont) OR Distance Learning IS THIS THE RIGHT PROGRAMME FOR YOU? This programme is right for you if you have one or more of the training or career needs below: I would like to make bookkeeping my career, and would like to work in the finance department of a company. I would like to open my own bookkeeping practice one day. I am running a small business and need to know more about the bookkeeping function. I am considering starting a business, but I m not that good at bookkeeping. MORE ABOUT THE INSTITUTE OF CERTIFIED BOOKKEEPERS Although Milpark is offering tuition towards the Further Education and Training Certificate in Bookkeeping, the qualification is examined and certified by the Institute of Certified Bookkeepers (ICB). In other words, this is an ICB qualification and not a Milpark College qualification. The ICB is a Quality Assurance Partner (QAP) of the Sector Education and Training Authority for Finance, Accounting, Management Consulting and other Financial Services (FASSET SETA). The ICB is an external assessment (examining) body for many of the business qualifications that FASSET awards. ICB graduates are recognised worldwide by the International Association of Bookkeepers (IAB); the International Association of Accounting Professionals (IAAP); the Southern African Institute of Business Accountants (SAIBA); the South African Institute of Tax Practitioners (SAIT); the Association of Chartered Certified Accountants (ACCA); Chartered Secretaries Southern Africa (CSSA) and the Chartered Institute of Management Accountants (CIMA). For more information about the ICB, please visit
2 The Further Education and Training Certificate in Bookkeeping is part of the ICB s Financial Accounting Programme, which is shown below: Qualification Subjects Entry Requirements Foundation National Certificate: Bookkeeping, NQF 3, 1. Bookkeeping to Trial Balance 2. Payroll and Monthly SARS Returns 3. Computerised Grade 10 (Std 8) or equivalent No prior accounting knowledge needed. You must be at least 16 years old. SAQA ID L Bookkeeping 4. Business Literacy Intermediate Further Education and Training Certificate: Bookkeeping, 5. Financial Statements 6. Cost and Management Accounting Successful completion of the previous learning areas (1-4) i.e. hold the National Certificate: Bookkeeping NQF 4, SAQA ID L Upper Intermediate National Diploma: Technical Financial Accounting, NQF 5, SAQA ID L Income Tax Returns 8. Business Law and Accounting Control Successful completion of the previous learning areas (1-6) i.e. hold the Further Education and Training Certificate: Bookkeeping 9. Corporate Strategy 10. Management Accounting Successful completion of the previous learning areas (1-8) Advanced National Diploma: Financial Accounting, NQF 6, SAQA ID L and Control Systems 11. Financial Reporting and Regulatory Frameworks 12. Research Theory and Practice (RTAP) (By short i.e. hold the National Diploma: Technical Financial Accounting NQF 5 or equivalent dissertation, topic: Financial Accounting) THE PURPOSE OF THIS PROGRAMME The purpose of the Further Education and Training Certificate in Bookkeeping is to provide you with a nationally accredited, internationally recognised bookkeeping qualification that will allow you to become employable as a Senior Bookkeeper, Junior Accountant, Assistant Accountant, Financial Services Officer, Credit Controller, Business Analyst. Alternatively, if you are already running your own business, this programme will ensure that you'll be able to perform certain bookkeeping functions for your business.
3 MAIN OUTCOMES OF THIS PROGRAMME After you have successfully completed this programme, you should be able to do the following: Monthly bookkeeping to trial balance (manual and computerised) Disclose profit and financial position Reconcile suppliers Draw up inventory and bank statements Calculate PAYE/UIF/SDL Calculate payroll tax and other deductions Complete EMP201, EMP501, IRP5, IRP6 and IT3a documents and VAT returns Monthly bookkeeping Asset disposal Year-end adjustments Comply with International Financial Reporting Standards for SMEs Work with branch accounts Complete incomplete records Analysis of financial statements Understand cash flow Work with basic cost and management accounts Prepare manufacturing accounts Costing and budgeting PROGRAMME DURATION For full-time contact classes, the Further Education and Training Certificate in Bookkeeping is a one-year programme. If you want to study this programme through distance learning, you will have two years to complete the programme. PROGRAMME STRUCTURE The Further Education and Training Certificate in Bookkeeping consists of six subjects, namely: 1. Bookkeeping to Trial Balance 2. Payroll and Monthly SARS Returns 3. Computerised Bookkeeping you will need access to a PC or laptop for this subject 4. Business Literacy 5. Financial Statements 6. Cost and Management Accounting
4 For contact studies, your subjects will be offered over two semesters, as set out in the table below. SEMESTER 1 SEMESTER 2 Bookkeeping to Trial Balance (NQF 3, 5) Payroll and Monthly SARS Returns (NQF 3, 4) Computerised Bookkeeping (NQF 3, 4) Business Literacy (NQF 3, 4) Financial Statements (NQF 3, 4, 5) Cost and Management Accounting (NQF 4, 5) CREDIT VALUE OF YOUR SUBJECTS Because the ICB uses an embedded qualification structure, each subject contains unit standards at multiple NQF s, which range from NQF s 3 to 6, depending on the subject. For the subject Business Literacy, the exam asks questions at NQF s 3, 4 and 5. This means you are then able to pass the subject at 3, 4 or 5. You need to pass Business Literacy at 3 (answer at least the 3 questions correctly) if you are studying towards the National Certificate in Bookkeeping NQF 3. If you are studying towards the FETC in Bookkeeping NQF 4, you have to pass the 3 and 4 questions in your Business Literacy exam; and if you are studying towards the Diploma in Technical Financial Accounting NQF 5, you have to pass the 3, 4 and 5 questions in your Business Literacy exam. Business Literacy is the only subject where the different NQF levels are covered by specific questions in the final exam. As you complete each subject, your achievements will be recorded on the National Learner Records Database (NLRD). In other words, you will receive credits as you pass each subject, and not only at the end of your studies when you achieve your qualification. ADMISSION REQUIREMENTS Successful completion of the previous learning areas (1-4) i.e. hold the National Certificate: Bookkeeping, NQF 3. SAQA RULES OF PROGRESSION All subjects are compulsory and should be completed in the prescribed order. EXEMPTIONS If you believe that you should be exempt from certain subjects, based on your formal qualifications or work experience, you can apply to the ICB for a subject exemption. You will have to pay an administration fee to the ICB to process the application for exemption. The exemption application process documents and fee structures are available from the ICB's website ( Please note that Milpark College may not process or award exemptions on behalf do the ICB.
5 If you have already passed the National Certificate in Bookkeeping at NQF 3, SAQA ID L 58375, then you have to pass only two more subjects (Financial Statements and Cost and Management Accounting) in order to achieve your Further Education and Training Certificate in Bookkeeping. Please keep in mind that you need to have passed Business Literacy at 3 in order to be awarded your Further Education and Training Certificate in Bookkeeping. ASSESSMENT The ICB is your assessment body for this programme, which means that the ICB prescribes the way you'll be assessed. Please keep the following in mind: The ICB uses Portfolios of Evidence (PoE) to conduct student assessments. A PoE is a folder that contains all the evidence of your assessments, per subject. Your assessments are made up of formative assessments and summative assessments: Your formative assessments are assessments you'll do during your studies. These assessments make up 30% of your final mark, and are contained in a Portfolio of Evidence (PoE) issued by the ICB. If you are a distance-learning student, you have to register for your exams as soon as possible after you enrol with Milpark College, because you ll only receive your PoE containing your formative assessment after you have registered for your exams. Your PoE per subject will be sent to you by the ICB once you have registered for your exams. In your subject PoE, you'll find three activities and two evaluations (tests) that you'll need to do. If you are attending classes, your lecturer will mark your formative assessments. If you are studying through distance learning, you have to complete your formative assessment and bring them (unmarked) to the exam centre when you write your exams. Your summative assessments are the final exams per subject that you'll write at the end of your studies. Your exam mark makes up 70% of your final mark for a subject. You will write one final exam for every ICB subject. If you are attending classes, you will write exams at a Milpark campus at the end of each semester. When you register at Milpark College for classroom tuition, you have to pay your ICB exam fees and ICB registration fees to Milpark. We will then pay the ICB and register you for the relevant exams. If you are studying through distance learning, you'll have to register directly with the ICB (both for exams and membership) and will write at your nearest ICB exam centre. If you are a distance-learning student, remember to bring along your completed formative assessments to the relevant exam. You will add your exam script to your PoE for a subject, and hand the exam script in to your examiner together with your unmarked formative assessments. An ICB assessor will then mark your formative assessments and your exam script and give you a final mark per subject. The work you do during your course (your formative assessments) counts 30% of your overall mark for a subject, but there is no minimum mark (no pass mark) required for your formative assessments. Your final exam counts 70% of the total mark for a subject. However, you need to get at least 50% for your final exam. Furthermore, you need to get an overall mark of at least 60% to pass your subject. In other words, the combined mark of your formative and your summative (exam) marks must be at least 60%, and you need to get at least 50% for your exam.
6 Final exams are written on specific dates set by the ICB. Please see the ICB's website ( for the latest exam timetable. Keep in mind that the exam timetables are different for students who attend classes and those who study through distance learning. Your Portfolio of Evidence is personalised according to the subjects for which you are registered. It will contain the following documentation: Portfolio Administration Book, which includes guidelines for completing your PoE as well as forms and checklists. Activity Question Paper Book, which contains the questions for formative activities 1, 2 and 3. Activity Answer Book, which is an empty book that you'll fill with your answers to formative activities 1, 2 and 3. Evaluation Question Papers and Answer Books - If you're studying through distance learning, the tests for formative evaluations 1 and 2 will be included in your PoE. If you attend classes, your tests will be given to you in class to do under test conditions. When you go to write your exams, you'll receive your Summative Assessment Question Papers and Answer Books. You must answer your exam questions in your Answer Book, and add your exam paper and your Answer Book to your PoE at the end of the exam. When you start studying an ICB programme for the first time, you need to register with the ICB. You'll also need to submit an Assessment Entry Form. This means that you are registered for the assessments in the subjects you've chosen in other words, you've signed up for the tests and exams! If you are studying through distance learning, you must send your Assessment Entry Forms directly to the ICB. If you attend classes, you will register via Milpark College. Both formative and summative assessments have registration closing dates, so please check the ICB website for the deadlines for assessment registration. ration. It is essential that you download the ICB Assessment Policy from their website. It contains everything you need to know about the ICB assessment process. CERTIFICATION On successful completion of all subjects in this qualification, your details will be uploaded onto the FASSET SETA database, and your Further Education and Training Certificate: Bookkeeping will be issued by FASSET. The ICB will issue you with a Statement of Results. FURTHER STUDIES The programme is at NQF 4 and provides for articulation onto the NQF 5 National Diploma: Technical Financial Accounting, SAQA ID L A student who has completed certain modules on this qualification at Milpark College and who wishes to transfer to another tertiary institution should be able to apply for exemption from relevant modules based on the modules that have been passed at Milpark College.
7 PRICING For distance-learning students, your Milpark College course fees include the cost of prescribed books and tuition. However, ICB registration fees, membership fees and ICB exam fees are not included in your course fees, and you will have to pay these fees separately to the ICB. Details of all ICB fees are available on their website ( For contact-learning students, your Milpark College course fees include the cost of prescribed books, tuition, ICB registration fees and ICB exam fees. Please contact Milpark College for all current fees. DISCLAIMER The content of this brochure is accurate at the time of going to print. Milpark College reserves the right to change the programme content due to changes in legislation, market requirements and other reasons. Notice of such changes will be published on our website. Website:
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