012 346 3234 info@davisdean.co.za

Local Government Accounting NQF level 3

About the Course

Qualified accounting technicians, with a qualification awarded by AT(SA), make a valuable and critical contribution to organisational and national economic success. The Local Government Accounting qualification gives learners access to the accounting field through entry and mid-level accounting roles within the municipal environment. Every senior accountant needs the support of skilled, competent accounting technicians to undertake the more routine and operational work. 

The South African Institute of Chartered Accountants (SAICA) is a partner in the development of this qualification and is championing this as a direct measure to increase the skills base in accounts departments in the local government environment.

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Program Outline

1. Recording Income and Receipts


This unit relates to the role of invoicing and receiving payments


  • Accurately prepare invoices and credit notes in accordance with organisational requirements and check against source
  • Ensure invoices and credit notes are correctly authorised before being sent to
  • Ensure invoices and credit notes are correctly
  • Enter invoices and credit notes into books of prime entry according to organisational
  • Enter invoices and credit notes in the appropriate
  • Produce statements of account for despatch to debtors
  • Communicate politely and effectively with customers regarding accounts, using the relevant information from the aged debtors
  • Check receipts against relevant supporting information.
  • Enter receipts in appropriate accounting
  • Prepare paying-in documents and reconcile to relevant
  • Identify unusual features and either resolve or refer to the appropriate


2. Making & Recording Payments

This unit relates to the organisation’s expenditure.

  • Check suppliers’ invoices and credit notes against relevant documents for
  • Check calculations on suppliers’ invoices and credit notes for
  • Identify and deduct available
  • Correctly code invoices and credit
  • Correctly enter invoices and credit notes into books of prime entry according to organisational procedures.
  • Enter invoices and credit notes in the appropriate
  • Identify discrepancies and either resolve or refer to the appropriate person if outside own
  • Communicate appropriately with suppliers regarding
  • Calculate payments from relevant
  • Schedule payments and obtain
  • Use the appropriate payment method and timescale, in accordance with organisational
  • Enter payments into accounting
  • Identify queries and resolve or refer to the appropriate
  • Ensure security and confidentiality is maintained according to organisational

3. Working With Computers

This unit is about your ability to use a computer system safely and effectively.

  • Perform initial visual safety checks and power up the computer
  • Use passwords to gain
  • Access and use word processing
  • Use appropriate file names and save
  • Print
  • Exit from
  • Transfer word processed documents by e-mail
  • Seek immediate assistance when difficulties
  • Ensure passwords are kept secret and changed at appropriate
  • Identify potential risks to computer
  • Identify potential risks to
  • Take steps to resolve or minimise risks to computer hardware and
  • Maintain security and confidentiality of data at all times.

4. Professional Ethics

The Professional Ethics unit requires the candidate to provide evidence of their ability to demonstrate the ethical duties and responsibilities necessary and the knowledge required to underpin ethical practice in this sector.

  • Identify and apply the fundamental
  • Highlight situations within accounting work that require objectivity and fairness, and where judgement and actions could compromise personal or organisation’s integrity and reputation.
  • Recognise and explain why certain types of information should be regarded as
  • Identify circumstances when it would be appropriate to disclose confidential
  • Identify the key issues which ensure accounting work is performed within the scope of professional ethics
  • Make critical decisions to identify appropriate ethical behaviour when interacting with others in a variety of
  • Refer and seek advice from relevant sources for issues beyond own
  • To discuss, agree and resolve ethical
  • Describe the type of culture within organisations which supports and promotes high ethical values and helps resolve any conflict of
  • Resolve conflicting loyalties where an employer may ask you to perform tasks which are illegal, unethical or against the rules or standards of the accounting profession.
  • Follow appropriate procedures where you believe an employer has or will commit an act which you believe to be illegal or
  • Respond appropriately to confines of your own accounting

5. Accounting Work Skills

This unit is about those skills that all accounting technicians need to operate effectively as a member of an accounting team, or as the accounting member of a broader team, within an organisation.

  • Identify and prioritise work tasks taking account of organisational procedures and prepare a work
  • Monitor and report progress against work plans and deadlines, adapting as
  • Communicate courteously with, and support, colleagues in work tasks to build effective working
  • Follow organisational procedures to find workable solutions to conflicts or difficulties in working relationships.
  • Review and evaluate performance and identify and agree training and development needs and

objectives taking account of current work tasks and career goals.

  • Monitor work methods and activities against legislation, regulations and organisational procedures ensuring that emergency procedures are adequate for potential
  • Organise and monitor your work area so that conditions promote an effective and efficient working





    To ensure ongoing professional development, this qualification leads to membership of AT(SA).

    In addition to Professional Body Membership, members are provided with support, advice and learning interventions.

     This helps to reinforce the skills and competencies required to perform optimally within their roles and advance their careers over time