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Foundation Level

The Foundation Level is the entry route into the Financial Accounting Programme. If you do not qualify for recognition of prior learning (RPL), you will enter the programme here. The Foundation Level consists of four subjects. Upon completion of all four subjects you will be awarded a National Certificate: Bookkeeping.


We recommend that you complete the subjects on this level in the order in which they appear in the 'Subjects' tab on the left, as some subjects serve as prior knowledge for others.  

Once you've completed the Foundation Level you will be able to conduct monthly bookkeeping to trial balance functions (manual and computerised); disclose profit and financial position; reconcile suppliers, inventory and bank statements; calculate PAYE/UIF/SDL; calculate payroll tax and other deductions; and complete EMP201, EMP501, IRP5, IRP6 and IT3a documents and VAT returns.

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