Financial Statements Training (ICB)

Financial Statements Training (ICB)

Introduction

The Financial Statements Training (ICB) learning area provides skills for the Senior Bookkeeper. It encompasses depreciable asset disposal, year-end adjustments, preparation and analysis of financial statements for sole proprietorship, partnerships, close corporations and companies. It includes a comprehensive study of cash flow statements.

ADMISSION REQUIREMENTS

  • A Grade 11 certificate or an equivalent Level 3 qualification (with accounting) as registered on the NQF.
  • Ideally learners should have completed the skills programme entitled ‘Junior Bookkeeper:
    • Bookkeeping to Trial Balance’ before enrolling for this programme.
    • The ICB certification series provides carefully constructed career paths to become a professional Bookkeeper and/or Technical Financial Accountant.
    • The recommended approach is to complete the seven core skills programmes in the order in which they appear on the career certification programme, but this is not a prerequisite.

CERTIFICATION
Upon successful completion of the programme, learners will receive an ICB results letter outlining the unit standards covered and the ICB will apply to FASSET on the learner’s behalf for the Further Education and Training Certificate in Bookkeeping to be awarded.

Modules

  • Welcome and introduction
  • Finalisation and interpretation of accounts
  • Depreciable assets
  • Financial statements of the sole trader
  • Ratio analysis
  • Asset disposal
  • Partnerships
  • Close corporations
  • Companies
  • Cash flow statements
  • Revision – Sample Assessment Questions

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