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Module Code: 331301000-KM-01 NQF Level: 5 Credits: 10 Notional Hours: 100 Module Description This module introduces learners to the principles, functions, design, management, and role of Accounting Information Systems (AIS) within modern organisations. Learners will develop an understanding of how accounting information systems are used to collect, process, store, manage, and report financial information to support business operations and decision-making. The module covers: Accounting Information Systems (AIS) and their functions Components and structure of an AIS Design and management of accounting systems Internal controls and information security Accounting reports and financial information Decision-making using accounting information The role of AIS in organisational performance and value creation Upon completion of this module, learners will be able to: ✔ Explain the purpose and functions of an Accounting Information System ✔ Identify the key components of an AIS ✔ Understand accounting system design principles ✔ Apply internal control measures to protect financial information ✔ Interpret accounting reports for decision-making ✔ Evaluate the role of accounting information in organisational success Learner Requirements To successfully complete this module, learners are required to: ✔ Complete all learning activities contained within the Learner Guide ✔ Complete all exercises and workbook activities ✔ Complete all topic quizzes and knowledge checks ✔ Submit all practical activities and evidence required ✔ Complete and submit all formative assessments ✔ Achieve competency in the Summative Assessment ✔ Participate in classroom, online, and workplace learning activities where applicable Please note that all exercises, activities, self-assessments, and practical tasks form part of your Portfolio of Evidence (PoE) and must be completed and submitted to your facilitator for assessment. Assessment Requirement Learners must complete ALL exercises, activities, workbook tasks, practical exercises, and the final Summative Assessment before the module can be marked as complete and before progression to the next module will be permitted.

This knowledge module provides learners with a comprehensive understanding of bookkeeping principles, practices, systems, and ethical requirements required within modern business environments. The module develops foundational accounting knowledge and prepares learners to accurately record, process, and maintain financial information in accordance with legal, regulatory, and industry standards. Learners will gain an understanding of bookkeeping functions, financial management systems, source documentation, accounting principles, ethical conduct, financial reporting, and legislative compliance. The module forms the theoretical foundation required for effective bookkeeping and financial administration within small, medium, and large organisations. Topics Covered Roles and responsibilities of the Bookkeeper Ethical principles and professional practices Legislative, statutory, regulatory and industry requirements Financial management systems and controls Accounting documentation and source documents Invoices, receipts and payment processing The Accounting Cycle Double-entry bookkeeping principles Cash and accrual accounting methods Financial statements and reporting Assets, liabilities, equity, income and expenses Budgeting and financial record management Compliance and governance requirements IFRS and King Report principles Learning Outcomes Upon successful completion of this module, learners will be able to: ✔ Explain the role and responsibilities of a professional Bookkeeper ✔ Apply ethical principles and professional standards in financial environments ✔ Interpret and apply relevant financial legislation and compliance requirements ✔ Process invoices, receipts, payments, debtors and creditors transactions ✔ Apply double-entry bookkeeping principles accurately ✔ Maintain accounting records using accepted bookkeeping practices ✔ Prepare and interpret basic financial statements ✔ Distinguish between cash and accrual accounting methods ✔ Identify and manage assets, liabilities, income, expenses and owner's equity ✔ Support financial decision-making through accurate record keeping and reporting Assessment Requirements To successfully complete this module, learners are required to: Complete all learning activities, exercises, and workbook tasks. Participate in formative assessments and knowledge checks. Submit all required Portfolio of Evidence (PoE) documentation. Complete practical bookkeeping activities and case studies. Successfully complete the final Summative Assessment.

This knowledge module provides learners with a comprehensive understanding of Financial Accounting principles, concepts, legislation, reporting standards, and financial statement preparation. The module equips learners with the theoretical knowledge required to accurately record, classify, summarize, interpret, and report financial information in accordance with accepted accounting standards and legislative requirements. Learners will gain a solid understanding of accounting theory, financial reporting frameworks, International Financial Reporting Standards (IFRS), accounting principles, forms of ownership, trial balances, financial adjustments, financial statements, and accounting compliance requirements. This module forms a critical foundation for effective bookkeeping and financial management within modern organizations. Topics Covered Accounting principles, concepts and theories Forms of business ownership Accounting legislation and compliance International Financial Reporting Standards (IFRS) International Accounting Standards (IAS) Pre-adjustment and post-adjustment trial balances Financial statement preparation Income Statements Statements of Financial Position (Balance Sheets) Partnership accounting Company accounting Close Corporation accounting Non-Profit Organisation accounting Financial reporting frameworks Accounting ethics and professional responsibilities Learning Outcomes Upon successful completion of this module, learners will be able to: ✔ Explain key accounting concepts, principles and theories ✔ Apply accounting legislation and reporting standards ✔ Interpret and apply IFRS and IAS requirements ✔ Prepare and adjust trial balances ✔ Process accounting transactions accurately ✔ Prepare financial statements for different forms of ownership ✔ Analyze and interpret financial information ✔ Apply ethical accounting practices ✔ Ensure compliance with financial reporting standards ✔ Support business decision-making through accurate financial reporting Assessment Requirements To successfully complete this module, learners are required to: Complete all learning activities and workbook exercises. Participate in formative assessments and knowledge checks. Submit all required Portfolio of Evidence (PoE) documentation. Complete accounting case studies and practical exercises. Successfully complete the final Summative Assessment.

QCTO Occupational Certificate: Bookkeeper NQF Level: 4 Credits: 5 Notional Hours: 50 Module Purpose This module provides learners with a solid understanding of the South African tax system and its application to individuals and businesses. Learners will develop the knowledge and practical skills needed to comply with South African tax legislation, register taxpayers, calculate taxes, and complete basic SARS documentation required in a bookkeeping environment. Learning Outcomes By the end of this module, learners will be able to: Understand the role of SARS and taxpayer obligations. Explain the different taxes applicable in South Africa. Register taxpayers and understand income tax regulations. Calculate taxable income using South African tax principles. Differentiate between PAYE, SITE, Provisional Tax and Turnover Tax. Understand VAT registration and VAT returns. Complete basic SARS forms accurately. Calculate employee tax and prepare supporting documentation. Apply key taxation concepts used in bookkeeping. Topics Covered KM-05-KT01: Tax Compliance (20%) Learners study: SARS and its functions Taxpayer obligations Types of taxes in South Africa VAT registration (VAT101) Income tax registration (IT77) VAT201 preparation Employee tax documentation (EMP201 and IRP5) KM-05-KT02: Income Tax Regulations (20%) Learners learn: Income Tax Act Gross income Taxable income Allowable deductions Tax exemptions PAYE SITE Provisional Tax Dividends Tax Turnover Tax SARS assessments Tax returns and submission requirements KM-05-KT03: Key Tax Concepts (40%) Key concepts include: Tax deductions Tax credits Tax exemptions Progressive taxation Taxable income Voluntary compliance Withholding tax Turnover tax for micro businesses Dividends tax Non-resident withholding tax Practical Skills Developed During this module learners will practise: Completing SARS registration forms Preparing VAT201 returns Calculating PAYE Understanding IRP5 codes Recording tax transactions correctly Preparing supporting tax documentation Applying tax legislation in bookkeeping scenarios

The Principles of Taxation module is a core knowledge module within the QCTO Occupational Certificate: Bookkeeper (331301000). It equips learners with a comprehensive understanding of the South African taxation system, focusing on the practical application of tax legislation in business and bookkeeping environments. Learners develop the knowledge and skills required to calculate taxes, complete statutory SARS returns, administer employee taxation, and ensure tax compliance for both individuals and businesses. Throughout this course, learners will explore: The structure of the South African tax system and the role of SARS. Employee taxation, including PAYE, UIF and provisional tax. VAT legislation, calculations and VAT return preparation. The completion of key SARS documents such as VAT201, EMP201, EMP501, ITR12 and ITR14. Gross income, taxable income, deductions, allowances and exemptions. Fringe benefits and their tax implications. Income Tax Act and VAT Act requirements for businesses and individuals. Tax compliance, employer responsibilities and statutory reporting. The module combines theoretical knowledge with practical bookkeeping applications, enabling learners to accurately calculate tax liabilities, prepare tax documentation, maintain compliant accounting records, and support organisations in meeting their legal obligations. These competencies are essential for careers in bookkeeping, payroll administration, accounting support and finance.

The End User Computing module is a core knowledge module within the QCTO Occupational Certificate: Bookkeeper. It equips learners with the essential computer skills required to operate confidently and efficiently in today's digital workplace. The module focuses on developing practical proficiency in using common business applications, including word processing, spreadsheets, presentation software, email, and internet tools. Throughout this course, learners will gain hands-on experience in creating professional business documents, analysing and presenting information, communicating electronically, and using online resources effectively. These digital skills are fundamental for administrative, bookkeeping, accounting, and office support roles across all industries. What You Will Learn By the end of this module, learners will be able to: Understand keyboard functions and use keyboard shortcuts to improve productivity. Create, edit, format, and manage professional Word documents. Design and deliver effective presentations using presentation software. Create and manage spreadsheets, perform calculations, and organise data. Send, receive, and manage professional email communications. Browse the internet safely and effectively using the World Wide Web. Apply digital skills confidently in a modern business environment. Module Topics The module is divided into the following knowledge topics: KM-07-KT01: Understand Keyboard Functions KM-07-KT02: Create, Edit and Format Word Documents KM-07-KT03: Understand and Use Presentation Software KM-07-KT04: Understand and Apply GUI-Based Spreadsheet Application Skills KM-07-KT05: Create, Send and Receive Email Messages KM-07-KT06: Demonstrate the Ability to Use the World Wide Web Module Details Module Code: 331301000-KM-07 Module Name: End User Computing NQF Level: 3 Credits: 6 Notional Hours: 60 Qualification: Occupational Certificate: Bookkeeper (QCTO)

Business Communication and Customer Services (331301000-KM-08) The Business Communication and Customer Services module is a core knowledge module within the QCTO Occupational Certificate: Bookkeeper. It equips learners with the communication, interpersonal, and customer service skills required to operate professionally in a modern business environment. Learners develop the ability to communicate effectively through written, verbal, and electronic channels while building positive relationships with colleagues, customers, suppliers, and other stakeholders. Throughout this module, learners will gain the knowledge and practical skills needed to prepare professional business correspondence, communicate confidently within organisations, work effectively in diverse multicultural environments, resolve workplace conflict, make informed decisions, and provide excellent customer service. These competencies are essential for success in bookkeeping, finance, administration, and other business support roles. What You Will Learn By the end of this module, learners will be able to: Apply effective business communication principles in the workplace. Prepare professional business documents, including emails, memos, notices, telephone messages, and business letters. Communicate confidently within organisational structures using appropriate communication channels. Work effectively in multicultural and diverse workplace environments. Demonstrate effective oral communication and active listening skills. Apply conflict resolution, stress management, problem-solving, and decision-making techniques. Deliver professional customer service that supports positive business relationships. Module Topics The module covers the following key knowledge areas: KM-08-KT01: Concise Business Communication Media KM-08-KT02: Organisational Communication KM-08-KT03: Multi-cultural Communication in the Financial Sector KM-08-KT04: Oral Communication and Listening Skills KM-08-KT05: Conflict and Stress KM-08-KT06: Problem Solving and Decision Making KM-08-KT07: Business Letters Module Details Module Code: 331301000-KM-08 Module Name: Business Communication and Customer Services NQF Level: 5 Credits: 6 Notional Hours: 60 Qualification: Occupational Certificate: Bookkeeper (QCTO) Career Relevance Strong communication and customer service skills are essential in every workplace. This module prepares learners to communicate professionally, collaborate effectively with colleagues and clients, handle workplace challenges with confidence, and deliver exceptional customer service. These competencies are highly valued in careers such as Bookkeeper, Accounts Clerk, Payroll Administrator, Office Administrator, Finance Assistant, Customer Service Representative, and Administrative Professional.

Module Overview The Ready for Work Standards module equips learners with the essential professional, ethical and workplace readiness skills required to succeed in a modern business environment. The module focuses on developing professional conduct, interpersonal skills, workplace etiquette, ethical decision-making, time management and an understanding of employment legislation. Learners gain the knowledge and practical skills needed to operate confidently, responsibly and professionally within an organisation. By the end of this module, learners will be able to demonstrate professional workplace behaviour, communicate effectively with colleagues and stakeholders, manage their time efficiently, apply ethical principles in workplace situations, maintain confidentiality, and understand the legal responsibilities of both employers and employees. Learning Outcomes Upon successful completion of this module, learners will be able to: Demonstrate professional conduct and ethical behaviour in the workplace. Apply ethical principles to practical workplace situations. Build effective interpersonal relationships with colleagues and stakeholders. Use time management tools to improve productivity and prioritise work effectively. Demonstrate workplace readiness through professional communication, office etiquette and appropriate dress standards. Prepare professional CVs and develop interview skills. Protect confidential information and comply with organisational policies. Understand the basic legislation governing employment and workplace rights and responsibilities. Topics Covered Professional Conduct and Ethics Workplace Ethics and Integrity Confidentiality and Information Security Interpersonal Communication Time Management and Productivity Goal Setting and Prioritisation Office Orientation Office and Telephone Etiquette Workplace Dress Code Career Development CV Preparation Interview Skills Employment Legislation Company Policies and Code of Conduct Assessment Learners will complete a variety of formative activities, practical exercises, self-assessments and knowledge assessments throughout the module. Competency is demonstrated through continuous assessment and the application of workplace-ready skills in practical scenarios

This practical module equips learners with the skills and knowledge required to operate recognised computerised accounting and payroll systems in a professional business environment. Learners will gain hands-on experience in processing financial transactions, maintaining accounting records, generating reports, managing payroll functions, and ensuring the integrity, accuracy, and confidentiality of financial information. The module focuses on the practical application of accounting software and payroll systems used in modern organisations. Learners will develop the competence to record accounting transactions, perform reconciliations, maintain financial records, process employee salaries and wages, and complete statutory payroll and SARS-related requirements. Topics Covered Installation and use of accounting software packages Accounting system setup and configuration Financial transaction processing Internal controls, privacy settings, and data security Client confidentiality and ethical record keeping IFRS/IIFA standards and King Reports Tax regulations and compliance Payroll system setup and management Salary and wage processing Statutory deductions and SARS returns Financial reporting and reconciliations Record management and filing systems Learning Outcomes Upon successful completion of this module, learners will be able to: ✔ Operate a recognised accounting software package ✔ Process accounting transactions accurately ✔ Maintain accounting and financial records ✔ Perform bank, debtor, creditor, and ledger reconciliations ✔ Manage payroll information and employee records ✔ Calculate salaries, wages, deductions, and statutory contributions ✔ Generate accounting and payroll reports ✔ Apply data security, confidentiality, and compliance principles ✔ Complete and submit statutory payroll and SARS documentation Assessment Requirements To successfully complete this module, learners are required to: Complete all learning activities and practical exercises. Complete all workbook activities and evidence tasks. Submit all required practical files and supporting documentation. Complete all formative assessments and knowledge checks. Complete all workplace-based activities where applicable. Successfully complete and submit the final Summative Assessment. Important: Learners must complete all exercises, practical files, activities, Portfolio of Evidence (PoE) requirements, and the final Summative Assessment before the module can be marked as complete and competency can be awarded. Evidence of practical application must be submitted for assessment and moderation purposes.

This practical module provides learners with the knowledge and skills required to establish, maintain, update, and manage both manual and electronic filing systems within a business environment. The module focuses on effective records management practices that ensure financial and business records are accurately stored, easily accessible, secure, and compliant with organizational and legislative requirements. Learners will gain practical experience in organizing documents, maintaining filing structures, managing record retention, protecting confidential information, and ensuring consistency between physical and electronic filing systems. The module emphasizes the importance of efficient document management in supporting business operations, compliance, and financial accountability. Topics Covered Principles of records management Manual filing systems and procedures Electronic filing systems and digital document management File indexing and classification methods Record retention and disposal procedures Confidentiality and data protection Document retrieval and tracking systems Business record compliance requirements Security and access control of records Best practices in financial records management Learning Outcomes Upon successful completion of this module, learners will be able to: ✔ Maintain manual filing systems accurately and efficiently ✔ Create and manage electronic filing systems ✔ Classify, index, and retrieve documents effectively ✔ Apply record retention and disposal policies ✔ Protect confidential business information ✔ Ensure compliance with organizational record management procedures ✔ Maintain accurate financial and administrative records ✔ Implement best practices for document security and accessibility Assessment Requirements To successfully complete this module, learners are required to: Complete all practical filing activities and exercises. Demonstrate the ability to maintain manual and electronic filing systems. Submit all required evidence for the Portfolio of Evidence (PoE). Complete formative assessments and workplace-based activities where applicable. Successfully complete the final Summative Assessment.

Module Code: 331301000-PM-03 NQF Level: 5 Credits: 8 Course Overview This practical module provides learners with hands-on experience in applying fundamental financial and bookkeeping techniques used within modern organizations. The module focuses on the practical application of accounting principles, financial reporting standards, VAT administration, budgeting, financial statement preparation, ratio analysis, asset management, and internal control procedures. Learners will develop practical bookkeeping skills that enable them to accurately process financial information, prepare financial reports, maintain compliance with accounting standards, and support sound financial decision-making. The module emphasizes accuracy, ethics, compliance, and effective financial record management. Topics Covered Ethical behaviour in financial environments International accounting and reporting standards Confidentiality of client financial information VAT accounting and VAT control accounts Input and Output VAT processing Capital expenditure budgeting Cash Flow Statement preparation Statement of Comprehensive Income preparation Statement of Financial Position preparation Statement of Changes in Equity Ratio Analysis and financial interpretation Asset valuation and management Current and non-current assets Internal controls and audit preparation Financial compliance and reporting standards Learning Outcomes Upon successful completion of this module, learners will be able to: ✔ Apply ethical principles and professional accounting standards ✔ Balance and reconcile VAT control accounts ✔ Record and process VAT transactions accurately ✔ Evaluate capital expenditure budgets ✔ Prepare Cash Flow Statements ✔ Prepare Statements of Comprehensive Income ✔ Prepare Statements of Financial Position (Balance Sheets) ✔ Apply financial ratio analysis techniques ✔ Prepare Statements of Changes in Equity ✔ Calculate and evaluate business assets ✔ Implement internal control procedures ✔ Assist with audit preparation and financial verification processes Assessment Requirements To successfully complete this module, learners are required to: Complete all practical bookkeeping activities and financial exercises. Demonstrate competence in preparing financial statements. Complete VAT calculations and reconciliations. Submit all required Portfolio of Evidence (PoE) documentation. Participate in workplace-based learning activities where applicable. Successfully complete the final Summative Assessment.

This practical module equips learners with the communication, customer service, and office administration skills required to maintain effective customer relationships in a professional workplace environment. Learners will develop the ability to communicate clearly and professionally with clients, colleagues, stakeholders, and members of the public using various communication methods and customer service techniques. The module focuses on practical workplace communication, customer service excellence, telephone etiquette, problem-solving techniques, confidentiality requirements, office administration, and responding appropriately to customer enquiries and complaints. Learners will gain the skills needed to represent an organisation professionally while ensuring customer satisfaction and adherence to organisational standards. Topics Covered PM-04-PS01: General Office Administration Organisational communication policies and procedures Communication standards in the workplace Confidentiality of information Data protection and privacy requirements Professional written communication Business correspondence Office administration processes Record keeping and document management Filing systems and information retrieval Office equipment and technology usage PM-04-PS02: Interact with Clients via Telephone or in Branch Customer service policies and procedures Customer relationship management Communication skills Active listening techniques Verbal and non-verbal communication Telephone etiquette Professional customer interactions Customer complaint handling Customer satisfaction principles Building customer loyalty and trust PM-04-PS03: Respond to Various Customer Service Scenarios Problem-solving techniques Conflict resolution Managing difficult customers Service recovery techniques Escalation procedures Customer-focused decision making Workplace professionalism Effective follow-up procedures Customer feedback management Continuous service improvement Learning Outcomes Upon successful completion of this module, learners will be able to: ✔ Apply organisational communication policies and procedures effectively ✔ Demonstrate professional office administration skills ✔ Maintain confidentiality of business, employee, and customer information ✔ Prepare business correspondence and workplace documents ✔ Communicate professionally with internal and external stakeholders ✔ Apply active listening and customer service skills ✔ Handle customer enquiries and complaints professionally ✔ Demonstrate effective telephone etiquette ✔ Apply problem-solving techniques to customer service situations ✔ Build and maintain positive customer relationships ✔ Respond appropriately to challenging customer scenarios ✔ Promote customer satisfaction and organisational professionalism Practical Skills Development Learners will gain practical experience in: Preparing reports, letters, invoices, memos, and business documents Recording meeting minutes Filing and retrieving workplace records Managing incoming correspondence and emails Operating office equipment Handling customer enquiries Managing customer complaints Conducting professional telephone conversations Applying customer service standards Solving workplace communication challenges Assessment Requirements To successfully complete this module, learners must: Complete all workplace communication activities. Participate in customer service role plays and simulations. Demonstrate competence in office administration tasks. Complete practical customer interaction exercises. Submit required Portfolio of Evidence (PoE) documentation. Successfully complete all formative and summative assessments. Demonstrate professional communication skills in workplace scenarios.

Practical Skills Evidence Matrix Welcome Welcome to the Practical Skills Evidence Matrix for the Occupational Certificate: Bookkeeper (QCTO NQF Level 5). The Practical Skills Evidence Matrix is an essential part of your learning journey and has been designed to help you demonstrate your ability to apply the knowledge and skills gained throughout the programme in a practical workplace environment. It also serves as a record of your progress and forms an important component of your Portfolio of Evidence (PoE). Unlike the Knowledge Modules, which assess your theoretical understanding, the Practical Skills Modules focus on your ability to perform real bookkeeping and administrative tasks to the standard expected in the workplace. Purpose of the Practical Skills Evidence Matrix The purpose of this matrix is to: Record each practical activity you complete during the programme. Track whether the activity was completed in a real workplace or through a Smart Path simulated workplace. Record the supporting evidence submitted for each activity. Provide a structured record for workplace supervisors and assessors to verify your competence. Ensure that sufficient evidence is available for assessment, moderation and your Portfolio of Evidence (PoE). How to Complete the Practical Skills Evidence Matrix For every practical activity you are required to: Complete the activity either: In your workplace (if you are employed), or Through a Smart Path simulated workplace activity (if you are not currently employed). Gather and submit appropriate supporting evidence. Record the Evidence Reference Number for each document submitted. Obtain workplace supervisor verification where applicable. Submit your completed Practical Guide and supporting evidence to your assessor for review. Your assessor will evaluate your evidence and determine whether you have demonstrated competence. Acceptable Forms of Evidence Evidence may include, but is not limited to: Screenshots of accounting software Payroll reports Financial statements Trial balances Bank reconciliations VAT calculations Source documents Journals and ledgers Microsoft Excel spreadsheets Business correspondence Customer service records Filing system examples Workplace observation reports Supervisor verification forms Assessor observation reports Reflective reports Video demonstrations (where applicable) Evidence Reference Numbers Each piece of evidence must be allocated a unique reference number (for example: E001, E002, E003). These reference numbers must correspond with the documents contained in your Portfolio of Evidence (PoE), enabling your assessor and moderator to easily locate and verify your work. Workplace and Simulated Learning Smart Path recognises that not all learners are currently employed in a bookkeeping or finance environment. Therefore, you may complete your practical activities through one of the following methods: Workplace Learning Complete activities within your current workplace under the supervision of your employer or designated workplace supervisor. Simulated Workplace Learning Complete realistic business scenarios, case studies and practical activities provided by Smart Path that replicate workplace conditions. Both methods are recognised, provided that sufficient evidence is submitted and competence is demonstrated. Your Responsibilities As a learner, you are responsible for: Completing all required practical activities. Maintaining accurate and organised evidence. Meeting all submission deadlines. Ensuring that your work is your own. Obtaining supervisor verification where required. Uploading all evidence to the Learning Management System (LMS). Maintaining a complete and well-organised Portfolio of Evidence. Assessment and Verification Your assessor will evaluate your evidence against the Practical Skills Outcomes for each module. Where necessary, you may be required to participate in an observation, practical demonstration or professional discussion to confirm that you personally completed the work submitted. Only learners who successfully demonstrate competence in all required practical activities and submit sufficient supporting evidence will be recommended for completion of the Practical Skills component of the qualification. Remember The Practical Skills Evidence Matrix is more than just a checklist—it is your professional record of competence. The quality and completeness of your evidence will support your successful progression through the programme and prepare you for the External Integrated Summative Assessment (EISA). We encourage you to keep your evidence up to date, stay organised, and communicate with your facilitator whenever you require assistance. We wish you every success as you develop the practical skills required to become a competent and confident Bookkeeper.

Module Description Basic Business Calculations (KM-10) Module Code: 331301000-KM-10 NQF Level: 4 Credits: 5 Notional Hours: 50 Module Overview The Basic Business Calculations module equips learners with the essential financial numeracy and computational skills required in bookkeeping and business administration. Learners develop the knowledge and practical ability to perform routine financial calculations, prepare and process financial documentation, verify calculation accuracy, and maintain accurate financial records using both manual and computerised methods. This module also introduces learners to spreadsheets, financial templates, banking documentation, petty cash management, invoice processing, and basic financial analysis. These skills enable learners to confidently perform everyday workplace calculations while complying with organisational procedures and accepted accounting practices. Learning Outcomes Upon successful completion of this module, learners will be able to: Perform routine financial calculations accurately using appropriate calculation methods. Select suitable tools and techniques for completing workplace financial calculations. Verify and check calculations to identify and correct errors. Record financial calculations according to organisational and industry standards. Prepare, process and reconcile banking documents and petty cash records. Prepare and process invoices for creditors and debtors. Develop and use spreadsheets to perform repetitive financial calculations efficiently. Apply financial templates and accounting documentation to support business operations. Topics Covered Performing Financial Calculations Financial Forecasting and Budgeting Revenue and Expense Calculations Business Start-up Costing Financial Templates Spreadsheet Development and Microsoft Excel Fundamentals Financial Modelling and Formula Calculations Using Calculators and Electronic Calculation Tools Checking and Verifying Financial Calculations Identifying and Correcting Accounting Errors Recording Financial Results Banking Documentation Deposits and Withdrawals Bank Reconciliations Petty Cash Processing Creditor and Debtor Invoice Processing Electronic Filing and Record Management Assessment Learners will complete a range of formative assessments, practical activities, financial calculation exercises, spreadsheet tasks, case studies and workplace-based scenarios throughout the module. Competence is demonstrated through continuous assessment, requiring learners to accurately perform business calculations, prepare financial documents, reconcile financial records, and apply accounting principles in simulated and real workplace environments.

Certainly! Following the same professional format as the previous module: --- # **Module Description** ## **Introductory Project Management (KM-11)** **Module Code:** 331301000-KM-11 **NQF Level:** 4 **Credits:** 2 **Notional Hours:** 20 ### **Module Overview** The **Introductory Project Management** module introduces learners to the fundamental principles, concepts and practices of project management within a business environment. Learners gain an understanding of the project management lifecycle, project planning, scheduling, communication, teamwork, resource allocation, risk management, quality management and project control. The module enables learners to distinguish between projects and routine business operations, understand how projects are structured and managed, and apply basic project management techniques to support successful project delivery. Learners also develop an appreciation of the importance of planning, monitoring, stakeholder communication and project closure in achieving organisational objectives. --- ## **Learning Outcomes** Upon successful completion of this module, learners will be able to: * Explain the principles and purpose of project management. * Describe the project operating environment and its influence on project success. * Differentiate between projects, programmes, portfolios and routine business operations. * Describe the phases of the project life cycle and the activities within each phase. * Develop basic project management plans and schedules. * Apply scope, resource and time management principles. * Identify project risks and recommend appropriate control measures. * Explain the importance of quality management, communication and stakeholder engagement throughout a project. * Monitor project progress and understand project closure and evaluation processes. --- ## **Topics Covered** * Introduction to Project Management * Project Management and the Operating Environment * Purpose and Benefits of Project Management * Projects vs Business as Usual (BAU) * Programme and Portfolio Management * Project Life Cycle * Project Initiation * Project Planning * Scope Management * Scheduling and Resource Management * Risk and Issue Management * Project Quality Management * Project Communication * Stakeholder Management * Project Monitoring and Control * Project Documentation * Project Handover and Closure * Lessons Learned and Project Evaluation --- ## **Assessment** Learners will complete a variety of formative assessments, workplace activities, case studies, practical exercises and project-based tasks throughout the module. Competence is demonstrated through continuous assessment, requiring learners to apply project management principles, participate in planning and scheduling activities, identify project risks, communicate effectively with stakeholders, and contribute to the successful execution and closure of projects in accordance with organisational requirements.

Work Experience Logbook Description The Work Experience Logbook is an essential component of the QCTO Occupational Certificate: Bookkeeper (Curriculum Code: 331301000). It is designed to provide evidence that learners have successfully completed the practical workplace experience required for the qualification. The logbook enables learners to record, monitor and verify the practical application of the knowledge and skills gained during training within a real or simulated workplace environment. Throughout the workplace experience, learners are required to complete a range of practical tasks covering core bookkeeping functions, including processing financial transactions, reconciliations, budgeting, payroll administration, tax compliance, financial reporting, customer liaison, spreadsheet development, inventory management and audit preparation. Each task must be completed under the guidance of a qualified workplace supervisor or mentor and supported by relevant workplace evidence. The logbook also records contextual workplace knowledge, supervisor observations, supporting evidence, learner progress and competency achievements. This information forms part of the learner's Portfolio of Evidence (PoE) and serves as proof that the learner has demonstrated the practical competencies required before being recommended for the External Integrated Summative Assessment (EISA). Purpose of the Work Experience Logbook Upon completion of the workplace experience, learners will have demonstrated the ability to: Apply bookkeeping principles in a real workplace environment. Process financial transactions accurately using accounting systems. Prepare reconciliations, budgets, payroll and statutory returns. Produce financial reports and maintain accurate financial records. Communicate professionally with clients, suppliers and stakeholders. Maintain confidentiality, ethical standards and organisational compliance. Collect and submit workplace evidence demonstrating competence across all practical work experience modules. Prepare for successful completion of the External Integrated Summative Assessment (EISA). This Work Experience Logbook ensures that learners develop the practical workplace competence, professional confidence and industry-ready skills required to perform effectively as a qualified Bookkeeper in accordance with QCTO occupational standards.

12-Month Assessment & Academic Planner Description Welcome to the Smart Path FET College & Wellness Institute 12-Month Assessment & Academic Planner for the Occupational Certificate: Bookkeeper (QCTO Occupational Qualification). This planner has been designed to guide learners through their academic journey by providing a structured schedule of module activities, homework, workbook exercises, practical assignments, summative assessments and key academic milestones. It serves as a roadmap to help learners manage their studies effectively, remain on schedule and successfully complete all academic and workplace requirements of the qualification. The planner is based on the notional hours allocated to each Knowledge Module and provides realistic submission deadlines to support distance learning. Learners are expected to engage consistently with the learning material, complete all formative activities, submit assessments by the prescribed due dates and participate in all required academic support sessions. Throughout the programme, learners will complete a series of module-based summative assessments designed to measure their knowledge, skills and competence in accordance with QCTO requirements. All completed assessments, workbook activities and practical evidence will contribute to the learner's Portfolio of Evidence (PoE), which will be reviewed before learners are recommended for the External Integrated Summative Assessment (EISA). The final weeks of the programme are dedicated to Portfolio of Evidence verification, outstanding re-assessments, internal moderation, the issuing of Statements of Results, and preparation for the External Integrated Summative Assessment (EISA). Successful completion of all programme requirements will enable learners to progress to the final external assessment required for the awarding of the Occupational Certificate. Learners are encouraged to use this planner regularly, monitor their progress, meet all submission deadlines and communicate with their facilitator whenever academic support is required. Consistent engagement and effective time management are essential to achieving success in this qualification. Purpose of the Academic Planner This planner enables learners to: Plan and manage their study schedule throughout the 12-month programme. Keep track of homework, workbook activities, practical assignments and summative assessments. Monitor progress against module completion milestones. Prepare and maintain a complete Portfolio of Evidence (PoE). Meet all assessment submission deadlines. Prepare for internal moderation and the External Integrated Summative Assessment (EISA). Successfully complete the requirements of the Occupational Certificate while developing professional study habits and workplace readiness skills. This Academic Planner is an essential learning and organisational tool and should be used throughout the duration of the programme to support successful completion of the qualification.