Junior Bookkeeper Certificate (ICB)

Course details

The ICB National Certificate in Bookkeeping has been developed as part of a comprehensive set of key competencies in Accounting that apply to a wide range of different types of accounting positions in a variety of organisations.

The following four subjects make up this qualification: Bookkeeping to Trial Balance, Payroll & Monthly SARS Returns, Computerised Bookkeeping and Business Literacy.

UniCollege provides tuition and support towards this ICB qualification and is an accredited ICB training provider.

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. This qualification aims at equipping learners to perform the Accounting function in small organisations and to provide support to Accountants and Financial Managers in medium and large organisations.

About the ICB

• The ICB is a professional body that was established in 1931 with the objective of promoting quality training and qualifications for Junior and Senior Bookkeepers, Accounting Technicians and Financial Accountants in Southern Africa.
• All the ICB qualifications are South African based and registered on the NQF and the outcomes are relevant to the South African market. The ICB is owned by the Institute of Financial Accountants (IFA) and the International Association of Bookkeepers (IAB), both based in the United Kingdom. Together, the ICB, IFA and IAB represent over 35 000 Bookkeepers, Accounting Technicians and Financial Accountants in over 100 countries around the world. Learners, who have achieved certain qualifications of the ICB, may apply for membership of the IFA and IAB.

Programme Benefits

• The programme is unit standards based and aligned to the NQF (National QualificationsbFramework)
• The programme is under the scope of FASSET
• 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

Career fields

• Junior Bookkeeper
• Accounts clerk
• Debtors or creditors clerk
• Payroll clerk
• SARS Returns Clerk

Modules (learning areas)

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 inpidual 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.

Business Literacy (40 hours, 10 weeks part-time)

• This module covers the outcomes of the fundamental unit standards required for the National Diploma Technical Financial Accounting. Even if the inpidual 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.