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Occupational Qualification · A9

Discretionary Grant · Open

Accounting Clerk

QCTO Aligned Audit-ReadyFASSET
NQF Level
NQF Level 3
Credits
121
Duration
—
SAQA ID
125143
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Official QCTO Registry Profile

Source: SAQA / QCTO registry
SAQA ID
125143
Min Credits
121
Registered
2025-11-13
Re-registration
2029-11-13
Field
Field 03 - Business, Commerce and Management Studies
Sub-field
Finance, Economics and Accounting

Sample Asset Preview

Curriculum Alignment MatrixCRN ZA-SDP-2026-089
Curriculum Alignment Matrix — page 1
Curriculum Alignment Matrix — page 2
Curriculum Alignment Matrix — page 3
Curriculum Alignment Matrix — page 4
Curriculum Alignment Matrix — page 5
Page 1 of 5

Overview & Scope

Programme Profile

Target Designation
Certified Accounting Clerk Practitioner
Competency Focus
Master specialised practical applications, safety criteria, and regulatory mandates required of a qualified Accounting Clerk.
Academic Weight
Full national recognition at NQF Level 3 yielding 121 credits upon successful PoE verification.
Work Opportunities
Deployment across As a qualified accounting clerk, you can find employment opportunities in Finance, Accounting, Auditing. Your skills will be in demand across both public and private sectors, and you may also choose to work as an independent contractor or start your own business in this field. operations under FASSET scope.
Audit Objective
Bridges operational skills deficits under the governing FASSET quality matrix.
Value Proposition
Measurable, legally compliant skills that optimise productivity, satisfy Workplace Skills Plans (WSP), and unlock B-BBEE scorecard weight.
Introduction▾

The Accounting Clerk is a Intermediate Occupational Certificate set at NQF Level 3, comprising 121 credits. This qualification has been carefully developed to provide you with the essential knowledge, practical skills, and workplace experience needed to excel in your chosen field. Whether you are starting your career or looking to formalise your existing expertise, this programme offers a structured pathway to competence and recognition.

Purpose▾

The qualification enhances principles, concepts and practices of financial accounting within the occupational context of entry level positions in the public and private sectors and provides a stepping stone into the accounting profession. It capacitates learners with essential life skills in basic financial record keeping, which improves personal financial management. It improves employment and entrepreneurial opportunities to qualified learners. The purpose of this qualification is to prepare a learner to function as an Accounting Clerk. Accounting Clerks handle essential financial data entries, invoice processing and record keeping within public and private sector organisations under supervision and forms part of a financial management team. A qualified learner will be able to: • Capture financial transactions and process invoices and receipts. • Maintain financial records and perform basic bookkeeping entries. • Perform financial administrative tasks in response to internal and external enquiries. • Perform administration services to maintain tax records. Typical Graduate attributes: Learners that have successfully completed the qualification should have the following attributes: • Meticulous. • Time sensitive. • Accuracy. • Logical. • Systematic.

Entry Requirements▾

Recognition of Prior Learning (RPL): RPL for Access to Training: Learners may use the RPL process to gain access to training opportunities for a qualification if they do not meet the formal, minimum entry requirements for admission. RPL assessment provides an alternative access route into a qualification. RPL assessments must be developed, moderated, and conducted by the accredited Skills Development Provider which offers that specific qualification. Such assessments must ensure that the learner is able to display the equivalent level of competencies required for access, based on the NQF level descriptors. RPL for exemption from modules For exemption from modules through RPL, learners who have gained the stipulated competencies of the modules of a qualification through any means of formal, informal, or non- formal learning and/or work experience, may be awarded credits towards relevant modules, and gaps identified for training, which is then concluded. RPL for Access to the External Integrated Summative Assessment (EISA): Learners who have gained the stipulated competencies of the modules of a qualification through any means of formal, informal, or non-formal learning and/or work experience, may be awarded credits towards relevant modules, and gaps identified for training, which is then concluded. A valid Statement of Results is required for admission to the EISA in which confirmation of achievement is provided that all internal assessment criteria for all modules in the related curriculum document have been achieved. Upon successful completion of the EISA, RPL learners will be issued with the QCTO certificate for the qualification. Quality Partners are responsible for ensuring the RPL mechanism and process for qualifications is approved by the QCTO. Entry Requirements: • An NQF Level 2 qualification.

SAQA Rationale▾

The qualification addresses the widespread shortage of entry-level financial support personnel in South Africa. The employees are required to execute routine financial administration tasks in enterprises, government departments and non-profit organisations. This qualification helps meet supply of critical skilled individuals at the entry level of an Accounting career. Properly skilled employees in these roles facilitate the ability of organisations to navigate an increasingly complex financial operating environment. It enhances organisational ability to comply with financial regulatory requirements and to optimise the proper integration of emerging technologies into the financial disciplines within the organisations. The following related qualification is currently registered on the NQF: • National Certificate: Vocational: Finance, Economics and Accounting, NQF Level 3. This qualification strengthens the supply of a steady stream of competent accounting clerks capable of maintaining data integrity within financial systems. It provides support to financial record keeping functions within organisations in the public and private sector. It lays a solid basis and foundation for career growth within the Accounting sector. It opens access to formal employment for youth and previously unemployed individuals, especially those with limited prior experience, by equipping them with practical, work-ready financial skills. It contributes improved financial administration, enhances the overall accuracy and compliance of South African businesses, contributing to better audit outcomes, improved tax collection, and more sustainable enterprise growth. Typical learners to the qualification are school leavers with NQF Level 02 qualification and those already employed. Collaboration with relevant stakeholders: • Financial sector employers in the public and private sectorS. • Accounting sector professional bodies. • Public and private training providers. List typical occupations in which the qualifying learner will operate (if relevant): • Finance Clerk. • Financial Administrator. • Revenue Clerk. • Budget Clerk. • Treasury Clerk. • Accounting Assistant. • Accounts Payable Clerk. • Accounts Receivable Clerk. • Payroll Clerk. • Billing Clerk.

Learning Assumed to be in Place & RPL▾

Recognition of Prior Learning (RPL): RPL for Access to Training: Learners may use the RPL process to gain access to training opportunities for a qualification if they do not meet the formal, minimum entry requirements for admission. RPL assessment provides an alternative access route into a qualification. RPL assessments must be developed, moderated, and conducted by the accredited Skills Development Provider which offers that specific qualification. Such assessments must ensure that the learner is able to display the equivalent level of competencies required for access, based on the NQF level descriptors. RPL for exemption from modules For exemption from modules through RPL, learners who have gained the stipulated competencies of the modules of a qualification through any means of formal, informal, or non- formal learning and/or work experience, may be awarded credits towards relevant modules, and gaps identified for training, which is then concluded. RPL for Access to the External Integrated Summative Assessment (EISA): Learners who have gained the stipulated competencies of the modules of a qualification through any means of formal, informal, or non-formal learning and/or work experience, may be awarded credits towards relevant modules, and gaps identified for training, which is then concluded. A valid Statement of Results is required for admission to the EISA in which confirmation of achievement is provided that all internal assessment criteria for all modules in the related curriculum document have been achieved. Upon successful completion of the EISA, RPL learners will be issued with the QCTO certificate for the qualification. Quality Partners are responsible for ensuring the RPL mechanism and process for qualifications is approved by the QCTO. Entry Requirements: • An NQF Level 2 qualification.

Exit Level Outcomes▾

1. Process financial transactions. 2.Perform basic financial record-keeping functions. 3. Resolve internal and external finance related enquiries. 4. Process taxation records.

Learning Material Included

  • Learner Guide (Theory and Knowledge Modules)
  • Facilitator Guide
  • Workplace Logbook
  • Formative and Summative Assessment
  • Assessor Guide & Marking Memorandum
  • SETA / QCTO Alignment Matrix
  • Administrative & Onboarding Pack
  • Implementation Plan
QCTO & FASSET AlignedSAQA 125143

Qualification 125143 · Curriculum Architecture

Intermediate Occupational Certificate: Accounting Clerk · NQF Level 3 (121 Credits)

Filter View
§ 01

Three Curriculum Pillars

38
Credits

Knowledge Modules

Classroom & E-Learning

KM-01 to KM-07 · 7 modules
  • Facilitated lectures & self-study
  • Written question banks
  • Formative comprehension checks
47
Credits

Practical Skill Modules

Simulated Line Tasks

PM-01 to PM-04 · 4 modules
  • Simulated line tasks
  • Observation rubrics
  • Structured task sheets
38
Credits

Work Experience Modules

On-the-Job Production

WM-01 to WM-04 · 4 modules
  • On-the-job rotation
  • Mentor logbooks
  • Workplace sign-offs
§ 02

Evidence & Audit Pipeline

Learner Portfolio of Evidence (PoE)
Owner · Candidate
▾
1
Admin & Registration

ID, learner contract, induction pack, POPIA consent.

2
Knowledge Evidence

Written assessments & question banks — KM-01 to KM-07.

3
Practical Evidence

Task sheets, observation rubrics, assessor photos.

4
Workplace Evidence

Logbooks, mentor sign-offs, supervisor letters.

Assessor Master File
Owner · Registered Assessor
▾
5
Assessment Reports

Judgements, learner feedback, remediation agreements, appeals log.

Internal Moderation & Quality File
Owner · Moderator / SDP
▾
6
Moderation Evidence

10% sampling matrix, HACCP/LOTO compliance sheets, SDP sign-off.

§ 03

Final Accreditation Gateway

Step 1
Statement of Results

Issued by the accredited Skills Development Provider once internal moderation is signed off.

Step 2
EISA Readiness Declaration

Provider submits declaration + PoE to the Assessment Quality Partner (AQP).

Step 3
National Qualification Certificate

QCTO awards the SAQA-registered certificate on successful EISA outcome.

Learner Certified · Uploaded to National Learner Records Database (NLRD)

Audit & Compliance

Evidence & Audit Pipeline

From portfolio assembly to external sign-off — the exact route your evidence travels.

  1. Step 1

    PoE Assembly

    Learner evidence, formative records and logbook entries filed against the alignment matrix.

  2. Step 2

    Internal Assessment

    Registered assessor judges each KM/PM/WM outcome using the supplied instruments.

  3. Step 3

    Internal Moderation

    Sampling and verification of assessor decisions, with remediation loop before submission.

  4. Step 4

    External Moderation

    SETA/QCTO desktop audit and certification upload against registered credits.

Broken Standard vs i2Graduates Standard

The measurable delta between improvised material and an audit-ready suite.

Broken Standard

i2Graduates Standard

Curriculum Mapping

Photocopied guides with mismatched outcomes

3 KM + 3 PM + 2 WM modules mapped to NQF Level 3

Assessment Bank

Missing formative and summative assessments

Pre-validated assessment bank per module

Alignment Evidence

No alignment matrix — audit fails

FASSET alignment matrix included

Facilitation

Facilitators improvise Accounting Clerk delivery

Facilitator scripts + learner activities per credit

Portfolio of Evidence

PoE gaps flagged in moderation

PoE templates that survive external moderation

View on SAQA

Pricing & Delivery Tiers

Base licence from R51 050

Digital Master Suite

Editable master files, licensed to your SDP

  • Learner Guide, Facilitator Guide & Assessment Suite
  • Workplace logbook + alignment matrix (editable)
  • Instant digital delivery under institutional licence
  • Free minor corrections for 12 months
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Most selected

Turnkey Print & Bound Package

Printed, bound and couriered per learner

  • Everything in the Digital Master Suite
  • Full-colour print, wire-bound learner packs
  • Per-learner PoE folders and dividers
  • Nationwide courier with tracked delivery
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Full Enterprise Accreditation Bundle

Assets plus accreditation support end-to-end

  • Everything in the Print & Bound Package
  • Bespoke QMS build mapped to your scope
  • Moderation dry-run + written remediation report
  • Brand & metadata integration across the suite
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Complementary Services

Optional add-ons that harden your accreditation scope before an external audit.

Bespoke QMS Build

We author your Quality Management System — policies, procedures, records, matrices — mapped to your accreditation scope. From R18,500.

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Moderation Consultation

External moderation dry-run on your PoE + delivery pack. Written report with fixes before your real audit. From R4,900.

Book Moderation Session

The i2Graduates Quality Guarantee

Every page of this bundle is checked for sequence and structural accuracy — no missing pages, no shortcuts. You get pre-validated assessment instruments ready to survive rigorous compliance moderation, wrapped in a curriculum your facilitators will enjoy teaching.