Course in Practical Bookkeeping


The objective of this course is to equip students with a practical knowledge of bookkeeping to enable them to do the bookkeeping and accounting functions in the environment of any small/medium and large business entity.

Who will benefit from this course?

All persons who do clerical work and who are involved in the handling of business documents and bookkeeping aspects, but have no (or little) bookkeeping knowledge. The course is ideal for business owners who do not have a bookkeeping and accounting background.

Admission requirements

National Senior Certificate or an equivalent or higher qualification.

Duration of the course

One (1) year

Credits/Standard of the course

NQF level 6

24 Credits


Study guide 1: Introduction to bookkeeping

Study unit 1:      The nature and purpose of accounting

Study unit 2:      The accounting equation

Study unit 3:      Business documents: Cash transactions

Study unit 4:     Recording of cash transactions

Study unit 5:      Business documents: Credit transactions

Study unit 6:     Recording of credit transactions

Study unit 7:      Accounting records of close corporations


Study guide 2: Applied bookkeeping

Study unit 8:  Inventory systems

Study unit 9:   Bank reconciliation

Study unit 10: Trial balance

Study unit 11:    Final accounts and year-end adjustments

Study unit 12:   Internal control

Study unit 13:    Budgets

Study unit 14:    Controlling of budgets

Study unit 15:    Basic principles of income tax (not examinable)

Study unit 16:   Pay-as-you-earn system

Study unit 17:    Value-added tax (VAT)

Study unit 18:    T h e c o m p e n s a t i o n f u n d

Study unit 19:    The unemployment insurance fund

Study unit 20:   Payroll Accounting