Junior Bookkeeping Certificate (ICB)

Part Time

This qualification has been developed as a comprehensive set of key competencies in Accounting so that it applies to a wide range of different types of accounting positions in a variety of organisations. The aim of the qualification is to equip you with the skills to perform the Accounting function in small organisations and to provide support to Accountants and Financial Managers in medium and large organisations.

Successful learners can continue with studies towards the NQF Level 4 FETC: Bookkeeping, the NQF Level 5 Diploma: Technical Financial Accounting and the NQF Level 6 National Diploma: Financial Accounting.

Entrance Requirements
  • Grade 10 (Standard 8) or equivalent
  • No prior accounting knowledge is required
  • If you have previously been awarded registered qualifications or part qualifications – or if you’ve been working in a relevant field – you may be able to get certain credits. For more information on the ICB’s procedure for Recognition of Prior Learning (RPL), go to www.icb.org.za.
Career Opportunities

On completion, you will be able to gain entry into a wide variety of jobs such as:

  • Junior Bookkeeper
  • Accounts administrator
  • Debtors administrator
  • Creditors administrator
  • Payroll administrator
  • SARS Returns Clerk
Course Outline

The qualification is made up of 4 modules. Please note more detailed outlines per module are available on request

Bookkeeping to Trial Balance (48 hours, 12 weeks part-time)
This module introduces the learner to source documents, the rules of double entry, subsidiary journals, the general ledger, bookkeeping for the different inventory systems and bank and creditors reconciliations. It will provide skills for the Accounts Clerk (the individual that processes monthly financial transactions) and the Debtors and Creditors Clerk functions.

Payroll and Monthly SARS returns (48 hours, 12 weeks part-time)
This module will revise the manual monthly bookkeeping function. It will introduce learners to payroll and the Basic Conditions of Employment Act as well as basic business ethics. Learners will be able to complete the payroll function from the bookkeeping perspective and calculate PAYE, SDL and UIF. A learner will be able to complete the monthly and annual SARS payroll returns (EMP201, IRP 5, IT3a, IRP501). Learners will also be able to complete the VAT201 return.

Computerised Bookkeeping (12 hours, 3 weeks part-time)
It is essential that bookkeepers are able to work effectively on a computer. Learners must demonstrate this competence in basic business computing and a computerised accounting package.
This module is designed to prepare learners for completing the ICB Computerised Bookkeeping Portfolio of Evidence (PoE) which will include the completion of the monthly bookkeeping cycle on Pastel Accounting and Microsoft Excel, Word and PowerPoint. Learners are required to have basic computer skills and working knowledge of Pastel Accounting for Windows or equivalent before doing this module and have access to up-to-date versions of these programmes to complete the POE.

Business Literacy (48 hours, 12 weeks part-time)
This module covers the outcomes of the fundamental unit standards required for the National Diploma Technical Financial Accounting. Even if the individual is in possession of a Level 4 (Grade 12 or equivalent) certificate he/she must still complete this learning area due to the fact that the fundamental unit standards of this qualification are registered at NQF Level 5, not Level 4. The programme covers the key principles of effective business communication – spoken and written. Learners get to grips with fractions, percentages, ratios, equations and interest rates. Measuring and analysing workplace data is also covered.

Accreditation and Certification

Upon successful completion of each module, learners will receive an ICB Results Letter for that subject outlining the unit standards covered and the competencies achieved.

On successful completion of all four modules, learners will receive a full transcript of results and the ICB will apply to FASSET on the learner’s behalf for the National Certificate: Bookkeeping to be awarded (NQF Level 3, SAQA ID 58375).

Course Factsheet