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Bookkeeping Fundamentals

This training course is designed to give you the knowledge and skills necessary to perform a bookkeeper to trail balance function. This comprehensive training programme covers the basic bookkeeping terms and concepts. This course also shows you how to deal with basic bookkeeping documents and how to use them in a manual accounting system.


Course Fee

R 5000  - Includes Training, Bookkeeping Manual, Additional Notes, Assessment / Exam Fees.


Entrance Requirements

Mathematical Literacy or Standard 8 / Grade 10 Mathematics. 


Target Learners

This course has been designed for learners who are required to work with accounts, and who have had little or no exposure to Bookkeeping or Accounting.



Options Attendance Duration
Option 1 Full day attendance Approximately 5 Full Days - 9:00am to 4:00pm
Option 2  Two hours per day   Approximately 4 to 6 Weeks - Time sessions to confirm (Morning, Afternoon and Evening options available)
Option 3 Saturdays   Approximately 6 to 8 Saturdays - 9:00am to 1:00pm
Option 4      Evenings - Tuesdays & Wednesdays Approximately 6 weeks - Tuesdays and Wednesdays Evenings from 5:00pm to 7:00pm


Delivery Methods 

Individualised, Facilitator assisted training with structured hands-on activities.


Unit Standard Alignment / SAQA Unit Standards

Unit Standard 13999 - Demonstrating and understanding of basic accounting practices - NQF Level 1 - 4 Credits.



Once you have passed the Assessment / Exam, you will have a SETA accredited Certificate from Sage Pastel South Africa.


Course Outline


Bookkeeping Introduction                                            

*  The different type of companies in South Africa 
*  What is Accounting / Bookkeeping ?
*  The bookkeeping and account cycle
*  The accounting equation
*  Transactions and accounts
Value Added Tax (VAT)

*  What is VAT?
*  The different VAT categories
*  VAT processing
*  Calculating VAT
*  The mark-up, gross margin and VAT
*  Completing the VAT 201 report 
Source Documents

*  Source documents
*  Receipts
*  Deposit books / slips
*  Cheque counterfoils
*  Petty cash vouchers
*  Tax invoices
*  Credit notes / returns

*  Inventory systems
*  Costing Methods
Subsidiary Journals

*  Cashbook Journals
*  The cashbook receipts journal
*  The cashbook payments journal
*  Petty cash journals
*  Creditors and creditors allowance journal
*  Debtors and debtors allowance journal
*  The general journal
*  Reconciling your journals
The General Ledger

*  Different sections of a general ledger
*  Posting to the general ledger
*  Closing off general ledger accounts
The Trail Balance

*  Integrated Inventory 
*  Post from your general ledger to your trial balance
The Statement of Income

*  Posting to your statement of income
The Statement of Financial Position

*  Posting to your statement of financial position
Bank Reconciliation

*  Introduction
*  The bank reconciliation process


Assessments / Exams

The assessment price is already included in the course price. The assessment or exam will need to be scheduled after the course duration. 


Please contact us for more info :

Tel : 012 326 9467

Cell : 082 923 9829

E-mail : This email address is being protected from spambots. You need JavaScript enabled to view it.


Pretoria Learning Academy is an authorized SAGE PASTEL TRAINING CENTRE