PUBLIC SECTOR ACCOUNTING · • Financial Statements • ICB Cost & Management Accounting •...

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ICBPUBLIC SECTOR ACCOUNTING

This ICB Public Sector Accounting Programme equips you with the skills and knowledge you will need in order to have a career in finance in the public sector (national, provincial and local/municipal government). The programme, which is

made up of three courses, will help you progress from a public accounts administrator all the way to a public sector financial accountant

at an advanced level.

Why study at College SA?

Why study accredited courses?

Student Support

ICB Public Sector Accounting Study Path

Foundation Level National Certificatein Public Sector Accounting

Intermediate Level Diploma inPublic Sector Accounting

Advanced Level National Diplomain Financial Accounting

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WHY STUDY AT COLLEGE SA?

We are a private distance learning college, registered with the Department of Higher

Education and Training (DHET) and accredited by a number of regulatory bodies.

You can choose from a wide range of accredited and non-accredited courses.

With us, you can further your education even if you don’t have a Matric certificate.

You can enrol for a course at any time of the year.

We are a distance learning college, meaning you can study from home.

Our Educational Planners will support you throughout your studies.

You can pay for your studies in easy-to-pay monthly instalments.

You save when you choose our monthlyinstalment option; our instalments are

interest free.

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QUALIFICATIONS

WHY STUDYACCREDITED COURSES?

Your qualification will potentially put

you in a higher earning bracket.

WHY CHOOSE ICBACCREDITED COURSES WITH COLLEGE SA?

College SA is authorised and accredited by the ICB to offer the QCTO Occupational accredited National Qualifications. QCTO and the ICB (The Institute of Certified Bookkeepers) are organisations whose purpose is to ensure that the theoretical training provided to prospective bookkeepers and accountants meets industry standards. ICB performs quality assurance for accredited bookkeeping, accounting, business and administrative courses. These qualifications are recognised by employers

and several other professional bodies, both nationally and internationally, and allow students to get a nationally-recognised qualification, further their studies and subsequently, their careers.

Furthermore, successful completion of one of these accredited courses will qualify you for a relevant national certificate or diploma (depending on the course), which is registered on the National Qualifications Framework. QCTO continuously strives to improve the quality of development

and training of entrants to the bookkeeping and accounting sector. They do this in order to address the skills scarcity that currently exists in the financial market. This ensures that as a bookkeeping or accounting professional, you can enhance your skills continuously, and employers can continuously

ensure that their employees are up-to-date with bookkeeping and accounting practices, laws, and procedures.

Accredited courses are nationally

recognised, and sometimes

internationally recognised,

depending on the course.

Accredited qualifications are higher in demand

and generally present you

with more jobopportunities.

Many accredited courses allow you

exemptions at other institutions,meaning that your

prior learning is recognised when

enrolling for courses at other

institutions.

You can often level up! Once you have laid the necessary foundations, you can build on your

qualification which will broaden your

knowledge and career prospects.

Optimi College (Pty) Ltd T/A College SA. Reg no: 2007/017012/07. Optimi College Pty (Ltd) (previously known as SA College of Home Study) is a member of the Optimi Group and is provisionally registered with the Department of Higher Education and Training (DHET), Reg no: 2009/ FE07/099. 4

Our study material has been designed specifically for students who study via distance learning. It is comprehensive and easy to understand. We give you all the material that you need to study a course. Therefore, you will never have to buy additional study material since it is always included in the cost. What’s more, we even courier it to you!

STUDY MATERIAL EDUCATIONAL PLANNERS

We have a brand-new online classroomwhere our students are automaticallyenrolled once they have registered fora course. The Online Classroom is a space to ask questions and discuss course work with fellow students and tutors. This online community makes passing your course so much easier and gives you the academic and emotional support you will need to complete your studies.

TUTORS ONLINE CLASSROOM

We want you to pass, get a better job, and further your career. That is why we have dedicated Educational Planners who will help you in making an informed study choice and guide you through the application process. They assist you withany administrative queries or direct youto the relevant person, should you havespecific study queries.

We have full-time tutors who are available to help you understand the study material. Our tutors are trained and many are part-time students themselves. Since these tutors have also studied via distance learning, they know what you are going through and can provide you with the help and support you need to pass.

5College SA reserves the right to change pricing and course content without prior notice. The latest information will always be available on our website collegesa.edu.za.

Please confirm the course costs and content with our Educational Planners prior to registration.

ICB PUBLIC SECTOR ACCOUNTINGSTUDY PATH

This course is part of a set of courses that allow you to level up your skills. You start with your studies at

Foundation Level 1 and each time you pass a course, you have the opportunity to start studying the next

one. The further you study, the more skills you acquire.

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FOUNDATIONLEVEL

NATIONAL CERTIFICATE PUBLIC SECTOR ACCOUNTING

• Business Literacy • Bookkeeping to Trial Balance• Public Accounting Administration • Computerised Bookkeeping

INTERMEDIATELEVEL

DIPLOMA IN PUBLIC SECTOR ACCOUNTING

• Financial Statements • ICB Cost & Management Accounting• Business Law & Accounting Control • Technical Public Accounting

ADVANCEDLEVEL

NATIONAL DIPLOMA IN FINANCIAL ACCOUNTING

• Corporate Strategy • Management Accounting & Control Systems• Financial Reporting & Regulatory Frameworks including Research Theory & Practice (Dissertation)

6Optimi College (Pty) Ltd T/A College SA. Reg no: 2007/017012/07. Optimi College Pty (Ltd) (previously known as SA College of Home Study)

is a member of the Optimi Group and is provisionally registered with the Department of Higher Education and Training (DHET), Reg no: 2009/ FE07/099.

01FOUNDATION

LEVELNATIONAL CERTIFICATE

IN PUBLIC SECTOR ACCOUNTING

COURSE OVERVIEWPublic sector accounting is not just about accounting, it’s also about improving publicservices for the community. If you have a head for numbers and would love to serve andhelp better your community and government, this course is suitable for you. This Foundation Level: National Certificate in Public Sector Accounting will equip you with the skills needed to manage public accounts. The skills you will learn in this course will enhance the value, efficiency and productivity of government departments. On completion of this course, you will be able to apply for public accounts administrator positions. You can also level up and study the Intermediate Level: Diploma in Public Sector Accounting. Earning a diploma will allow you to work as a public sector accounting technician, debt collection administrator, or financial consultant.

WHAT WILL YOU LEARN?Learn how to administer public accounts. Help improve public sector financialmanagement by enhancing the value, efficiency and productivity to government departments. This level covers taxation, basic payroll, & payroll calculations.

ACCREDITATION & AWARD• Type & reward: National Certificate Public Sector Accounting • SAQA ID: 20352• Accreditation Provider: QCTO & ICB • NQF Level: 4• Minimum Credits: 120

ENTRY REQUIREMENTS• Grade 11 or equivalent • No prior accounting knowledge needed• You must be at least 16 years old



COURSE COSTAt College SA, we offer you 3 different payment options to suit your financial needs:

Upfront payment option:• If you pay upfront for the entire course, the cost will be R14,010

Instalment payment option: If you pay the course off in instalments:• Activation fee: R950 • Monthly fee: R1,010• Payment period: 14 Months • Max study period: 16 Months

Subject payment option:• For more information, contact one of our Educational Planners.

WHAT’S INCLUDED IN THE COURSE FEES?• Textbooks and study material.• Courier fee.

EXAM INFORMATIONPlease refer to our website for exam fees and dates. Please note that exam feesare not included in the course cost.

COURSE STARTING DATESWith College SA, you can start studying whenever you want: there are no specificcourse starting dates since we offer distance learning. Please speak to our EducationalPlanners about your enrolment and study options.

ASSESSMENT INFORMATION• 30% of your final mark comes from your coursework• 70% of your final mark comes from the final exam• You need at least 50% in the final exam to pass• You need at least 60% overall to passPortfolio of Evidence:You will receive your POE (Portfolio of Evidence) directly from the ICB offices only whenyou register for your exam. The PEO will consist of the assignments you have to do duringyour studies. When you register for your exams, take your POE with and once you’vecompleted your exam and added it to the POE, you’re done!Exams:Exams can be written in February, May, August and November each year.

WHAT ARE SUBJECTS?Subjects are the particular fields of study that are covered in a course. The subjects on the next page make up this course and will need to be completed in order for you to complete this course.



YOU CAN CHOOSE HOW MANY SUBJECTS YOU WANT TO STUDY

Most students do not have the finances or the time to study all the required subjects at once. College SA offers you the ability to choose how many subjects you can study comfortably at once. We also offer the option to pay for your subjects in instalments. Please contact our Educational Planners for more information.

This subject is designed to equip you with the basic numerical and communication skills required to operate effectively in business.

This subject introduces you to source documents, the rules of double entry, subsidiary journals, the general ledger, bookkeeping for the different inventory systems, and bank andcreditors reconciliations.

It is essential that the bookkeeper be able to complete the monthlybookkeeping functions on a computer. In this module, you will learn how to do bookkeeping using Microsoft Office and the computerised accounting package Pastel.

Learn about the structure of the South African public sector and the role of the financial managementsystem. Get a general understanding of the legislative framework governing financial management and ethics in the public sector. You will also be introduced to income tax, payroll administration, employees tax, supply chain and credit management.

BUSINESSLITERACY

BOOKKEEPINGTO TRIAL BALANCE

COMPUTERISEDBOOKKEEPING

PUBLIC ACCOUNTINGADMINISTRATION



02INTERMEDIATE

LEVELDIPLOMA IN PUBLIC

SECTOR ACCOUNTING

COURSE OVERVIEWPublic sector accountants’ contribution and skills are vital in order to improve publicsector services in a community. If you would like to contribute to public sector servicesin an accountancy position, this course is for you. This Intermediate Level: Diploma inPublic Sector Accounting course will enable you to work as a qualified accounting technicianin the public sector. You will be equipped with the skills needed to help improve publicfinance management. This course also has a level up option. By studying the AdvancedLevel: National Diploma in Financial Accounting, you will be able to apply for publicsector financial accountant, financial accountant and accounting officer positions.

WHAT WILL YOU LEARN?You will be equipped with the knowledge, understanding, skills and techniques needed to work in the public sector as an accounting technician. This will include information about the roles you will perform, the structure of the public sector, and the managementaccounting system within the South African public sector.

ACCREDITATION & AWARD• Type & reward: National Diploma: Public Sector Accounting • SAQA ID: 20353• Accreditation Provider: QCTO & ICB • NQF Level: 5• Minimum Credits: 137

ENTRY REQUIREMENTS• Foundation Level: National Certificate in Public Sector Accounting





This module incorporates depreciable asset disposal; year-end adjusments;and preparation and analysis of financial statements for sole proprietorships, partnerships, close corporations and companies. It also includes a comprehensive study of cash flow statements.

Learn the basics of accounting: manufacturing concern, break-even analysis, cost-volume-profit analysis,budgeting and standard costing,financial management, and business ethics.

This module covers basic contract law, insolvency law, estate planning, and internal and computer auditing. It also covers unspoken businesslaw, the written laws of business, management of personal finances, accounting systems, stock control,liquidation, and executors accounts.

FINANCIALSTATEMENTS

ICB COST &MANGEMENT ACCOUNTING

BUSINESS LAW & ACCOUNTING CONTROL

This module covers project and performance management in the public sector. Learn how to plan, budget, and do management accounting in a government department. Learn about economic principles, management informationsystems and public sector financial statements.

TECHNICAL PUBLICACCOUNTING



03ADVANCED

LEVELNATIONAL DIPLOMA IN

FINANCIAL ACCOUNTING

COURSE OVERVIEWPublic sector financial accountants are responsible for managing expenditure and setting up financial reports, ensuring that money in the public sector is spent properly. This job can be quite demanding and requires advanced skills in order to be managed efficiently. Our Advanced Level: National Diploma in Financial Accounting will give you in-depth knowledge of accounting theory and practice, strategy, management accounting and regulatory frameworks. You will learn how to compile annual financial statements, and how to work alongside chartered accountants and auditors. Your qualification will allow you to apply for jobs as a cost accountant, financial accountant, financial director, tax consultant, management accountant or assistant manager.

WHAT WILL YOU LEARN?You will be able to compile annual financial statements, register with SAIBA as an accountingofficer (once you meet their requirements), and work with chartered accountants and auditors.You will gain a thorough understanding of accounting theory and practice, corporate strategy andInternational Financial Reporting Standards (IFRS).

ACCREDITATION & AWARD• Type & Reward: National Diploma: Financial Accounting • SAQA ID: 20366• Accreditation Provider: QCTO & ICB • NQF Level: 6• Minimum Credits: 280

ENTRY REQUIREMENTS• Intermediate Level: Diploma Public Sector Accounting





CORPORATESTRATEGY

MANAGEMENTACCOUNTING &

CONTROL SYSTEMS

FINANCIAL REPORTING & REGULATORY FRAMEWORKS

INCLUDING THEORY

This module covers the definition of strategic management, as well as theinherent advantages and disadvantages associated with it. We also take an in-depth look at the process involvedin formulating company goals and objectives, as well as the importance of strategic management.

This module introduces you to managerial accounting and covers controlling inventory, overhead costs, costing for budgeting, financialmanagement, and organisational ethics.

This module introduces you to the regulatory framework for accounting, how accounts are prepared, the professional values and ethical standards expected of accountants, and the economic environment inwhich organisations operate. We also cover how research is conducted in accounting, how to reference information sources, and how to compile a short dissertation.



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VERSION 1: 27-AUG-2019

PUBLIC SECTOR ACCOUNTING · • Financial Statements • ICB Cost & Management Accounting •...

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