The Institute of Commercial and Financial Accountants

Global Accounting Proficiency GAP Accounting Technician Learnership

Learnership Code : 01/Q010018/00/241/5 NQF Level 5

Upon being awarded GAP’s Accounting Technician Certificate, learners have access to membership at a number of accounting professional bodies including ICB (Institute of Certified Bookkeepers), CFA (Institute of Commercial and Financial Accountants) and the AAT in London (Association of Accounting Technicians).

Entrance Requirements (including RPL)

 Entrance to the qualification is open with no minimum educational qualifications being required. However, literacy in the English language and basic numeracy skills are required for candidates to achieve success.  It is assumed that learners are competent in: o Communication at NQF Level 3 o Mathematical Literacy at NQF Level 3 o Financial Literacy at NQF Level 3

Assessment

Only learners registered with GAP are permitted to write GAP examinations.

Closing dates for registration for Central Assessments/Examinations for first time learners are as follows: a) June Examination Session : Registration closes last day of February b) November Examination Session : Registration closes last day of July

Outcomes

The GAP Accounting Technician Learnership assists new entrants into the financial sector by offering them a recognised qualification that develops financial skills as well as English and Maths skills. Learners are able to support and assist senior professionally qualified accountants in the fields of finance, management accounting, taxation, auditing and payroll. The unit standards of the Learnership are building blocks for further development of skills that result in a more fulfilled, informed, efficient and cost effective worker. This, in turn, improves consumer services which enables the industry to compete in the global market. Structure

The GAP Accounting Technician Learnership consists of Fundamental, Core and Elective unit standards.

Unit Standards Credits Fundamental 57 Communication in First Language Engage in sustained oral Communication and evaluate spoken texts Read, analyse and respond to a variety of texts Write for a wide range of contexts Use language and communication in occupational learning programmes Communication in Second Language Accommodate audience and context needs in oral communication Use language and communication in occupational learning programmes Interpret and use information from texts Write texts for a range of communicative contexts Mathematics Literacy Represent and operate on complex numbers in non-trivial situations Work with a wide range of patterns and inverses of functions and solve related problems Use mathematics to investigate and monitor the financial aspects of personal and business issues Solve problems involving sequences and services in real and simulated situations Core 144 Record income and receipts Making and recording payments Preparing ledger balances and an initial trial balance Working with information technology Achieving personal effectiveness Supply information for management control Recording payroll transactions Maintain financial records and preparing accounts Record cost information Preparing reports and returns Using information technology Monitor and maintain a healthy, safe and secure workplace Contributing to the management of costs and the enhancement of value Contributing to the planning and allocation of resources Managing accounting systems Drafting financial statements (accounting practice, commerce and industry) Elective (A selection of 4) 40/42 Operating a cash management and credit control system Evaluating current and proposed activities Implementing auditing procedures Preparing business taxation computations Preparing personal taxation computations Total Credits (Minimum) 240

Further Information

Melandi Coetsee GAP Tel : (011) 678 2144 Fax : (011) 678 5676 E-mail: [email protected] Web : www.gaponline.org.za