Course Catalogue

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Bookkeeping for Retail, Hospitality & Restaurants

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Municipal Financial Management & Audit Compliance

Trace the municipal accountability chain and explain the AGSA’s mandate and the three types of audit it conducts. Apply the core MFMA duties (Sections 60, 62, 65 and 79) to the roles of the accounting officer and the CFO. Distinguish unauthorised, irregular, and fruitless and wasteful expenditure, and apply the correct disclosure, investigation and recovery steps for each. Read a set of GRAP-compliant annual financial statements, explain the four audit opinions, and identify what drives a qualification. Run compliant supply chain, revenue, asset (GRAP 17) and debt (GRAP 104) processes. Build a root-cause-based audit action plan that moves a municipality toward a clean audit.

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Provisions, Staff Costs, and Liabilities Everyone Hopes Will Go Away, IFRS for SMEs Section 21 and Section 28

When a provision must be recognised Difference between provisions and contingencies How uncertainty affects measurement How employee benefit obligations arise Where liabilities are commonly understated Why timing matters

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Construction Accounting for Bookkeepers: A Practical Specialisation Course for South Africans

Identify, classify, measure and treat every transaction that recurs in a contractor’s books. Recognise construction revenue over time under the new Section 23 five-step model. Handle the VAT timing that trips up most bookkeepers, including the deferred VAT on retention. Account for retentions, progress billings, variations, contract assets and liabilities, plant and payroll. Produce contract-level numbers the owner relies on, and spot a loss-making contract in time to act.

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Bookkeeping for Farmers: A Practical Specialisation Course for South Africans

Set up and maintain a complete farm bookkeeping system, from source documents to financial statements. Apply double-entry principles to the transactions that recur in a farming operation. Account for biological assets and inventory under IAS 41 and Section 34 of the IFRS for SMEs. Prepare and manage cash flow projections for seasonal, once-a-year income. Meet South African VAT, income tax, PAYE, UIF and SDL requirements specific to farming. Claim the diesel rebate and apply the First Schedule provisions for livestock and produce. Separate farm money from household money, and maintain sound internal controls and ethics on the farm.

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Buying a Business Is Easy. Accounting for It Is Not. IFRS for SMEs Section 19

What actually counts as a business combination How purchase consideration is measured How goodwill is calculated properly Why goodwill creates ongoing risk How impairment affects profit Where acquisitions are commonly misstated

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Property, Brands, and Other Things People Get Wrong on the Balance Sheet IFRS for SMEs Section 16 and Section 18

How to tell investment property from owner occupied property When property does not qualify as an investment Whatactually qualifiesas an intangible asset When costs must be expensed instead of capitalised How measurement choices affect profit and equity Where judgement errors cause misstatements

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Basic Accounting Journals Part 2: The Adjustments That Still Catch People Out - Session 3

How to confidently post follow-up and correction journals How to fix journal errors without making things worse How accruals and reversals work over multiple periods How prepayments roll forward correctly How depreciation journals behave year after year How to deal with income received in advance over time How to review journals before finalising accounts

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Public Finance Management Act Processes and Reporting: Where Things Go Wrong

Understand how key PFMA financial management and reporting processes connect. Identify where weaknesses in approvals, expenditure controls, monitoring and reporting can create compliance and audit problems. Trace unreliable financial information back to the process or control weakness that produced it. Recognise accountability and reporting responsibilities within the PFMA environment. Identify warning signs that may indicate a control failure before it develops into a repeat finding. Understand how unresolved weaknesses can escalate through reporting, oversight and audit processes. Recognise areas of potential professional exposure when financial management processes are not operating effectively. Distinguish between correcting an accounting outcome and addressing the underlying process failure. Contribute more effectively to corrective action and stronger financial management within public sector institutions.

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Governance and Ethics in the Public Sector: Where Accountability Breaks Down

How governance works in the public sector Why ethical pressure affects judgement Where accountability becomes unclear How weak oversight leads to findings Why finance professionals are drawn into failures How ethical breakdowns escalate

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Introduction to the Public Finance Management Act and Treasury Regulations: What They Actually Require

Purpose of the PFMA Role of Treasury Regulations Who carries responsibility Where non compliance starts Why findings repeat How professionals are exposed

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Debits, Credits & Journals: The Basics That Still Break Financial Statements

How debits and credits really work (without confusion) How to correctly post basic accounting journals How accruals and prepayments affect profit and expenses How depreciation journals impact assets and results How to account for income received in advance How to record and adjust debtors correctly Why small journal errors cause big reporting problems