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Cover of Accounting Technician - Knowledge Module

Accounting Technician - Knowledge Module

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About this book

The theory textbook for the QCTO Higher Occupational Certificate: Accounting Technician (NQF Level 5, SAQA ID 126078), FASSET. Nineteen chapters covering all eight knowledge modules (78 credits, 415 assessment criteria): asset management and the fixed asset register; inventory and supply chain; accounting principles, records and single-entity accounts; accounting systems, spreadsheets, verification and reconciliations; payroll and labour law; debtors, cash and loans; IFRS for SMEs and financial statements; regulation and governance of reporting; decision techniques, working capital and business tax; budgeting and variance analysis; cost accounting and performance measurement; financial models and financial management; records and internal control; personal, employees' and company tax and VAT; professional ethics; governance, audit, fraud and CSR; company law and statutory filings; and risk, credit and cash flow. Worked examples follow one company, a Pinetown furniture manufacturer, through a full year.

What is inside

  1. Chapter 1 — Asset Management and the Fixed Asset Register
  2. Chapter 2 — Inventory and Supply Chain Management
  3. Chapter 3 — Accounting Principles, Records and Single-Entity Accounts
  4. Chapter 4 — Accounting Systems, Verification, Reconciliation and Analysis
  5. Chapter 5 — Payroll Accounting and Labour Law
  6. Chapter 6 — Debtors, Cash and Loans
  7. Chapter 7 — The Conceptual Framework, Recognition and Measurement
  8. Chapter 8 — Preparing and Regulating Financial Statements
  9. Chapter 9 — Economics, Quantitative Methods, Working Capital and Business Tax
  10. Chapter 10 — Budgeting, Forecasting and Variance Analysis
  11. Chapter 11 — Cost Accounting, Cost Control and Performance Measurement
  12. Chapter 12 — Bank Reconciliations, Financial Models and Financial Management
  13. Chapter 13 — Accounting Records, Document Management and Internal Control
  14. Chapter 14 — Tax Fundamentals, Personal Income Tax and Employees’ Tax
  15. Chapter 15 — Company Tax, VAT and Tax Practice
  16. Chapter 16 — Professionalism, Ethics and Ethical Conflict
  17. Chapter 17 — Corporate Governance, Audit, Errors and Fraud, and CSR
  18. Chapter 18 — The Legal Framework, Contract and Employment Law, and Company Administration
  19. Chapter 19 — Risk, Fraud Prevention, Credit Risk and Cash Flow

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