ICB Certificate in Office Administration€¦ · Web viewBranding. Packaging Learning Outcome...

ICB LEARNERSHIPSAQA Qualification ID No. 23618 FASSET Learnership Code 01/Q010021/00/120/5 National Certificate: Office Administration

PRACTICAL TRAINING RECORD (LOGBOOK)Name of Learnerand ICB Student Number

Name of Workplace Provider and Accreditation NumberName of Training Provider and Accreditation Number

Purpose of the Practical Training Record (Logbook):

To make the assessment process more manageable for both Learner and Assessor, the exit level outcomes have been adapted into 36 units (learning outcomes). Each unit, with its component assessment criteria, has been included in this Logbook. The logbook is to be completed by the Learner and is vital to the assessment process as it indicates the progress that the learner is making towards meeting all the assessment criteria. After successfully completing each unit of this Logbook, the learner will be ready to be assessed against all the relevant SAQA exit level outcomes. The

ICB National Certificate: Office Administration Learnership Page 1 of 74

Workplace Training Record (Logbook) – Originated October 2006

Logbook contains exactly the same tasks, questions and assessment criteria as the Assessment Record that will be completed by the Assessor during each assessment session.

This blank Logbook must be split up and filed in the front of every section (unit) of the learner’s Portfolio of Evidence. Then (in stages during the year) the Learner must complete the ‘PoE Reference’ column, fill in the timing and completion dates in the ‘Completed’ column and then file the supporting evidence for each section. The Learner and his/her Mentor/Supervisor should then confirm the assessment date/s and venue/s with the Assessor. The assessment can be done in stages or as one complete assessment.

This Training Record must also be referred to in conjunction with the three related ICB documents for the National Certificate in Office Administration: (i) ‘Assessment Record’, (ii) ‘Introductory Learnership Outline’ and (iii) ‘ICB Reports and Records’.

Portfolio of Evidence (Training Record):The Learner's Training Record (Portfolio of Evidence) consists of several lever arch files and includes the following:

Learner’s Quarterly Reports – optional at the discretion of the training provider - four formal reports by the learner in MS Word format Practical Training Logbook – split into 7 sections and containing a total of 36 exit level outcomes

(this Logbook includes exactly the same units, learning outcomes and assessment criteria as the Assessment Record) Documentary evidence for each unit – e.g. reports, print-outs, statements, summaries, letters, memos, projects, etc

It also includes the following completed ICB forms:

Examinations Report form Courses and Seminars Attended form Employment Record form/s Diary form/s – optional - only if required by the Supervisor to supplement any of the above Review form/s – alternatively the company’s own performance appraisal form can be used

Responsibilities:Learner - responsible for completing and filing all aspects of his /her Portfolio of Evidence (Training Record) except the Review form/s.

Supervisor - responsible for completing the Review forms and providing the learner with copies.

Assessor - responsible for completing the Assessment Record in stages and providing the Learner with copies for his/her Portfolio of Evidence.



Contents of this Assessment Record

Exit Level Outcomes at NQF Level 5:Unit 1 Communication

Outcome 1.1 Identify, understand and apply concepts of communication theory Also demonstrate an understanding of all the different graphic communication techniques available

Outcome 1.2

Demonstrate the ability to write business correspondence (including e-mails) in appropriate styles:(a) Internal memoranda(b) External correspondence(c) Reports

Outcome 1.3 Demonstrate an understanding of group dynamics and the procedures involved when leading or participating in group activities in any organisation

Outcome 1.4Demonstrate an understanding of how oral presentations are prepared for and presentedN.B. For the qualification - this is to be demonstrated in written format at the assessment (national exam)N.B. For the learnership - this is demonstrated by delivering an actual oral presentation in the workplace

Outcome 1.5 Demonstrate an understanding of the elements of advertisingN.B. File this evidence in Learning Outcome 7.6 of Unit 7 as evidence for both Outcome 1.5 and Outcome 7.6

Unit 2 Public Relations

Outcome 2.1 Understand how public relations developed, explain the purpose of PR and highlight the advantages of PR to the modern organisation



Outcome 2.2 Understand PR in relation to the social environment that PR operates in

Outcome 2.3 Explain the purpose of PR activities/tasks and the characteristics of the available communication mediaApply PR techniques to achieve the aims and objectives of a particular organisation

Outcome 2.4 Outline the profile of a professional PR practitioner and the reasons for employing his/her services

Outcome 2.5 Describe how the PR profession regulates itself

Unit 3 Administrative Practice

Outcome 3.1 Explain how corporate entities make use of individuals to think and act for them

Outcome 3.2

With regard to meetings:(a) Identify and explain the proceedings at a general meeting(b) Demonstrate understanding of administrative practice with regard to meetings of clubs and

companies(c) Describe the procedures at meetings of other than clubs and companies(d) Define the term defamation and explain the defences that may be raised against accusations of

defamation in meetings(e) Draft the agenda and minutes of meetings - file this evidence in Learning Outcome 4.4 of Unit 4 as

evidence for both Outcome 3.2 (e) and Outcome 4.4(f) Write resolutions(g) Identify extracts from minutes

Outcome 3.3 Draft reportsN.B. File this evidence in Learning Outcome 1.2 of Unit 1 as evidence for both Outcome 1.2(c) and Outcome 3.3

Outcome 3.4 Describe the conduct of a close corporation

Outcome 3.5 Describe the conduct of a trustICB National Certificate: Office Administration Learnership Page 4 of 74


Unit 4 Business and Office Administration

Outcome 4.1 Demonstrate an understanding of the role and function of a secretary in the organisation

Outcome 4.2 Use the telephone and demonstrate competence as a receptionistUnderstand the principles of reprography

Outcome 4.3

Demonstrate your ability to:(a) Prepare and handle correspondence and mail(b) Manage records(c) Use computer software (e.g. MS Word, Excel and Powerpoint) and the Internet and E-mail

Outcome 4.4 Draft the documentation related to meetings

Outcome 4.5 Demonstrate an understanding of security measures (including health and safety) in a range of situations

Unit 5 Financial Accounting

Outcome 5.1 Record income and receipts for a sole proprietorship

Outcome 5.2 Make and record payments for a sole proprietorship

Outcome 5.3 Prepare ledger balances and an initial trial balance for a sole proprietorship

Outcome 5.4 Process year-end adjustments and prepare income statements and balance sheets for a sole proprietorship

Outcome 5.5

Explain the key legal requirements (from an ownership, accounting and taxation perspective) for sole proprietorships, partnerships, close corporations and companiesAlso explain how the financial statements for Outcome 5.4 would differ (if the legal entity was a partnership, close corporation or company) with respect to owners’ equity, taxation and profit distribution



Unit 6 Cost and Management Accounting

Outcome 6.1 Demonstrate a knowledge of various methods of labour remuneration

Outcome 6.2 Demonstrate an understanding of fixed and variable overheads; how to allocate overheads; and how to deal with over- or under-applied overheads

Outcome 6.3 Distinguish between process and job costing

Outcome 6.4 Demonstrate knowledge of stock valuation; also define equivalent units using FIFO and AWC stock valuation methods

Outcome 6.5 Prepare contract accounts

Unit 7 Marketing

Outcome 7.1 Identify the elements and illustrate the dynamics of the marketing environment; also differentiate between market segments and market sectors

Outcome 7.2 Demonstrate a basic understanding of marketing information systems

Outcome 7.3 Demonstrate an understanding of consumer behaviour and how products/services are developed to satisfy consumer needs

Outcome 7.4 Relate how products, product development and pricing issues determine marketing decisions

Outcome 7.5 Describe the strategic marketing process taking into consideration marketing communication and the logistics of marketing management

Outcome 7.6 Demonstrate an understanding of the elements of advertisingN.B. Evidence for Learning Outcome 1.5 of Unit 1 must be filed here as evidence for both Outcomes 1.5 and 7.6



Unit 1 Communication

Outcome 1.1Identify, understand and apply concepts of communication theoryAlso demonstrate an understanding of all the different graphic communication techniques available

Outcome 1.2

Demonstrate the ability to write business correspondence (including emails) in appropriate styles:(a) Internal memoranda(b) External correspondence(c) Reports

Outcome 1.3 Demonstrate an understanding of group dynamics and the procedures involved when leading or participating in group activities in any organisation

Outcome 1.4Demonstrate an understanding of how oral presentations are prepared for and presentedN.B. For the qualification - this is to be demonstrated in written format at the assessment (national examination)N.B. For the learnership - this must be demonstrated by delivering an actual oral presentation in the workplace

Outcome 1.5 Demonstrate an understanding of the elements of advertising N.B. File this evidence in Learning Outcome 7.6 of Unit 7 as evidence for both Outcomes 1.5 and 7.6

Instructions to the Learner

Specific guidelines are included for each of the five learning outcomes on the following pages



Learning Outcome 1.1Identify, understand and apply concepts of communication theoryAlso demonstrate an understanding of all the different graphic communication techniques available

Portfolio of EvidenceReference

Timing andCompletion Date

Instructions for each of the following tasks:(a) Prior to assessment – the learner is to read, study and then use (for example

Word, Excel and/or Powerpoint) to present his/her evidence to the assessor(b) At the assessment interview – the assessor will ask the learner to clarify his/her

understanding of the tasks by answering any additional questions orally

Task 1.1.1Identify, understand and apply concepts of communication theory by providing the assessor with the following:

Draw a labelled diagram of the communication process and describe seven parts/components that are involved in this process

Identify at least six barriers that can hinder the communication process Describe at least four things that are assisting the communication process in your

own organisation or workplace Describe at least four things that are hindering the communication process in your

own organisation or workplace Draft an action plan of what you personally now intend to do to improve the

communication process in your own workplace[Optional: you may also wish to include the last three bulleted items above in the form of a report – refer to Task 1.2.1(c)]

Task 1.1.2Demonstrate an understanding of all the different graphic communication techniques available to the office administrator:



Wherever possible, in all evidence for all the outcomes and tasks contained in this document, the learner is to use as wide a range of tables, diagrams, graphs, charts, headings, slides, objects, pictorials, colour, visuals, etc

In all the evidence presented for assessment, the learner is encouraged to demonstrate his/her ability to effectively use all the equipment, computer hardware and software available in the workplace

The learner must be able to explain and justify why specific graphic effects were used for particular tasks and whether these were appropriate or not – if not, what would have been better if costs or availability had not been a constraint

Learning Outcome 1.2Demonstrate the ability to write business correspondence in appropriate styles (including e-mails): (a) internal memoranda, (b) external correspondence and (c) reports



Task 1.2.1Demonstrate the ability to write business correspondence in appropriate styles in the workplace by providing the assessor with the following items that you have drafted and distributed in the past 12 months:

(a) two internal office memoranda(b) two items of external correspondence(c) two reports (preferably one involving accounting/finance and the other for

office administration/practice)

Prepare a summary for each of the above six items as follows and hand to the assessor: The background to each communication What you intended to achieve by this method of communication Whether you in fact achieved what you originally set out to accomplish Given similar circumstances, would you do anything differently in the future



During the assessment interview, answer any other oral questions that the assessor may wish you to clarify regarding any of the following: The internal memos The external correspondence The reports

Learning Outcome 1.3Demonstrate an understanding of group dynamics and the procedures involved when leading or participating in group activities in any organisation






Task 1.3.1Demonstrate your understanding of the following by:

Providing your own definition of a group Differentiating between at least four types of power that can be used by individual

group members during their interactions Differentiating between formal and informal groups Providing your own definition of group norms and group roles Describing at least 6 different roles that group members can perform that can either

help or hinder the group in achieving its goal/s Give two examples of formal groups that you are involved in at work and what

role/s you yourself perform in each group that help or hinder the group in achieving your organisation’s objectives



Give two examples of informal groups that you are involved in at work and what role/s you yourself perform in each group that help or hinder your organisation in achieving its objectives

[Optional: you may also wish to include the last two bulleted items here (as well as in Task 1.3.2 below) in the form of a report – refer to Task 1.2.1(b) and file this report as evidence there]

Task 1.3.2Many textbooks on group dynamics use a four or five stage model to explain the group development process:

Define what you mean by group development Identify and describe each of the four or five stages in the group development

process – remember to give at least three examples of typical behaviours and/or actions at each stage and how these help or hinder the process

Refer back to one of the two formal groups at work that you used as an example in Task 1.3.1 above – at which stage/s of the group development process is this group operating – use at least four examples of behaviours or actions in order to justify your selection

Learning Outcome 1.4Demonstrate an understanding of how oral presentations are prepared for and presented by delivering an actual oral presentation in the workplace



Task 1.4.1Provide the assessor with your plan/outline/notes for a ten minute oral presentation on any one topic that you select from any one of the tasks within the 36 learning outcomes comprising this learnership. Remember to include in your plan how you researched things like: the topic, the venue, the audience’s needs and interests, etc



Now give an oral presentation to the assessor and at least one other witness.(Before you start, explain to the assessor and the witness/es that your target audience is meant to be a group of newly appointed ICB Office Administration learners and request them to act out the role/s of typical members of such an audience.)The assessor (and optionally the witness/es) will complete the following checklist during your presentation and provide you with feedback:

INTRODUCTION – “Tell them what you’ll tell them”

Did you capture their attention? Did you highlight the objective/purpose of your presentation?

BODY – “Tell them” Was the topic explained in a logical sequence? Did you cover no more than 4 to 6 main ideas/points? Were your explanations clear and relevant? Did you use practical examples to support your explanations? Did you demonstrate that you understood the topic? Optional – Were any visual aids that you used clear and appropriate?

CONCLUSION – “Tell them what you told them” Did you summarise the objective and main ideas in your conclusion? Did you check for understanding by inviting questions at the end? Did you handle the questions appropriately?

PRESENTATION SKILLS Was your voice audible and did you maintain eye contact?



Learning Outcome 1.5Demonstrate an understanding of the elements of advertising - file this evidence in Unit 7 as evidence for both Outcome 1.5 and Outcome 7.6






Task 1.5.1Demonstrate an understanding of the different types of advertising by describing (with South African examples):

Institutional or corporate advertising Product advertising Pioneering advertising Competitive advertising Comparative advertising How advertising differs from public relations

Refer to Outcome 7.6for evidence

Refer to Outcome 7.6for competency

Task 1.5.2Demonstrate an understanding of the different advertising media describing the advantages and disadvantages (using South African examples) of:

Newspapers Magazines Trade journals Yellow pages Direct mail Internet Radio





Television

Outdoor (billboards)

Other

Task 1.5.3Evaluate your own firm’s advertising:

Which types of advertising (task 1.5.1 above) does it use and why?

Which advertising media (task 1.5.2 above) does it use and why?

Would you recommend any changes and why?





Unit 2 Public Relations

Outcome 2.1 Understand how public relations developed, explain the purpose of PR and highlight the advantages of PR to the modern organisation

Outcome 2.2 Understand PR in relation to the social environment that PR operates in

Outcome 2.3Explain the purpose of PR activities/tasks and the characteristics of the various communication media availableApply PR techniques to achieve the aims and objectives of a particular organisation

Outcome 2.4 Outline the profile of a professional PR practitioner and the reasons for employing his/her services

Outcome 2.5 Describe how the PR profession regulates itself

Instructions to the Assessor for each of the tasks for each of the outcomes:

A. Prior to assessment – the learner is to read, study and then use (for example Word, Excel and/or Powerpoint) to package and present his/her evidence to the assessor

B. At the assessment interview – the assessor will ask the learner to clarify his/her understanding of the tasks by answering any additional questions orally





Learning Outcome 2.1Understand how public relations developed, explain the purpose of PR and highlight the advantages of PR to the modern organisation



Task 2.1.1

Demonstrate knowledge about the background and development of public relations by explaining:

The issues faced by large businesses at the beginning of the 20th century and what PR they used to help them with damage control

Why and how PR developed in Europe after World War 2 Why PR institutes were formed The purpose and some of the functions of PRISA in South Africa (use Task 2.5.1

as a guide to your answer here)

Task 2.1.2

Demonstrate an understanding of the purpose of PR:

Give examples as to main reasons why an organisation wants to win the co-operation of groups of people and some of the PR techniques that can be used

Why an organization wants two-way communication between itself and its target public

Why PR, as opposed to advertising, is used to get an organisation’s products and services understood

How does PR differ from advertising



Task 2.1.3Highlight the advantages of PR in:

Developing an overall corporate image and corporate identity as compared to leaving different disciplines (engineers, architects, printers, etc) to employ their own views on corporate image

Handling employee communications and labour relations Crisis management with respect to preserving corporate image (refer to Task

2.3.8 below)

Learning Outcome 2.2Understand PR in relation to the social environment that PR operates in



Task 2.2.1Discuss how PR is employed in, and its impact on, the following areas:

Areas where social responsibility impacts - Employees Legal, environmental and safety compliance The transformation process in South Africa

Areas of social investment – education, housing, health and job creation Areas of support outside of direct monetary/financial support -

Providing organisational products or services Allocating the organisation’s employees to social projects Skills transfer Providing company venues

Some methods to achieve the above outcomes - By focusing on ‘fewer but better’ Balancing pure philanthropy with enhancing the corporate strategy Social investments in line with corporate strategy



Learning Outcome 2.3Explain the purpose of PR activities/tasks and the characteristics of the various communication media availableApply PR techniques to achieve the aims and objectives of a particular organisation



Task 2.3.1

Discuss in detail the factors below and explain why they contribute to a successful event: Planning Appropriate date Adequate resources Good venue and catering

Task 2.3.2

Add to the list below, and then expand on some good reasons for providing corporate sponsorships:

Improve corporate image Attract attention to a product or service As a result of PR problems being experienced Reason 4 ______________________ Reason 5 ______________________

Add to the list below, and then expand on the characteristics of a good sponsorship: Good return on investment expected Serves as a supplement to, but not a substitute for, advertising Helps to reach specialised markets Helps to promote corporate identity Characteristic 4 ____________________________ Characteristic 5 ____________________________



Task 2.3.3

Add to the list below, and then expand on some good reasons for exhibiting at exhibitions and trade fairs:

Reaching the right type of audience at the stand Liaison with the media Reason 3 _______________________________ Reason 4 _______________________________

Add to the list below, and then expand on the methods that need to be employed in order to ensure successful participation in an exhibition or trade fair from:

Determine the objectives of the stand Appoint a focussed stand manager Employ a reputable contractor and designer to create the stand Method 4 _____________________________________ Method 5 _____________________________________

Task 2.3.4

Discuss how the correct selection and use of the location, facilities, etc. below will lead to the success of conferences and seminars:

Venue Programme Relevant conference material Seating Equipment Standard of facilities Catering Other 8 ______________________ Other 9 ______________________



Task 2.3.5Discuss an open day around the topics below:

Definition of an open day with respect to - Plant and facilities Who would be invited Other ______________________

Explain why an open day may improve - Customer relations Community relations Relations with general public Employee relations Other ______________________

Describe in more detail two of the elements below in an open day - Address by the MD or CEO Exhibition of company products or services Awards Films Tour of plant and facilities Other ______________________

Task 2.3.6Discuss the advantages and disadvantages of each of the following in promoting good PR:

Sales bulletins Newsletters Magazines Newspapers Other 5 __________________________ Other 6 __________________________



Task 2.3.7From the information below discuss:

How each of the factors below affect corporate image - Size and nature of business Product performance Labour relations Earnings records Pricing and service Trademarks and logos Advertising

How each the factors below affect a corporate identity programme - Development of visual concepts Adequate research Clear objectives Impact and clarity of message Feedback to ensure the right image is achieved

Task 2.3.8Use a current crisis at work or a case study of a hypothetical crisis – e.g. strike, death of employee due to poor safety standards, impending retrenchments, or any other – and apply it below as instructed:

Given the definition of a crisis – “a critical situation; a turning point” – explain how your crisis would fit into this definition

Would you say the crisis is - Immediate Emerging Sustainedand explain why you placed it into one of the above categories



How would you plan to effectively control the damage from your crisis using -

Effective structures – communication; clearly set out responsibilities; clear policy & procedures; disaster plans

Identification of ‘hot spots’ and strategies to minimize damage

Media relations

Any other method 1 ______________________________

Any other method 2 ______________________________

Any other method 2 ______________________________

Task 2.3.9

Give brief descriptions of each of the PR techniques and/or activities below:

Scientific symposia Public speaking engagements Authority briefs submitted to agencies and committees Media releases Press conferences Radio and TV interviews Research Publications Corporate advertising Lobbying Networking Press management



Learning Outcome 2.4Outline the profile of a professional PR practitioner and the reasons for employing his/her services



Task 2.4.1The profile below is considered essential for a successful PR practitioner.Explain why these attributes are necessary. If you disagree then that is fine – as long as your reasons are given! Why is a degree necessary, for example? Is ‘moral courage’ really necessary given that the PR practitioner operates in a corporate environment? Etc?

Relevant academic background – degree; diploma; SETA accredited PR courses Relevant experience – media, industrial relations, business management,

education, planning and logistics – or combinations thereof Membership of PRISA Personal characteristics -

Organisational ability Administrative talent Proficiency in communications Tenacity and adaptability Moral courage and integrity

Task 2.4.2Explain why you agree (or not) that the following situations below need PR services:

A company needs professional assistance in projecting a suitable corporate image (also refer to Task 2.3.7)

To soften up a market prior to an advertising campaign To facilitate two way communication between the company and the public To remove barriers to communication Employee communication To set up a PR programme – situation analysis; set objectives; determine target

audience; develop message; strategy and action plans Crisis management (refer to task 2.3.8)



Learning Outcome 2.5Describe how the PR profession regulates itself



Task 2.5.1

PRISA (Public Relations Institute of SA) regulates its members as below.Explain why and how society as a whole benefits from PRISA:

The PRISA code of professional standards - Professional conduct – truth, accuracy, fairness and responsibility to the

public Continuing education and research to improve the competence of PR

practitioners Regulation of conduct towards

Clients and employers Colleagues The business environment Channels of communication The state PRISA Other

The disciplinary function exercised by PRISA when PR practitioners abuse their position

Any other?



Unit 3 Administrative Practice

Outcome 3.1 Explain how corporate entities make use of individuals to think and act for them

Outcome 3.2

With regard to meetings:(a) Identify and explain the proceedings at a general meeting(b) Demonstrate an understanding of administrative practice with regard to meetings of

clubs and companies(c) Describe the procedures at meetings other than clubs and companies(d) Define the term defamation and explain the defences that may be raised against

accusations of defamation in meetings(e) Draft the agenda and minutes of meetings - file this evidence in Unit 4 as evidence for both

Outcome 3.2(e) and Outcome 4.4(f) Write resolutions(g) Identify extracts from minutes

Outcome 3.3 Draft reportsN.B. File this evidence in Learning Outcome 1.2 of Unit 1 as evidence for both Outcomes 1.2 (c) and 3.3

Outcome 3.4 Describe the conduct of a close corporationOutcome 3.5 Describe the conduct of a trust

Instructions to the Assessor for each of the tasks for each of the outcomes: A. Prior to assessment – the learner is to read, study and then use (for example Word, Excel and/or Powerpoint) to package and present his/her evidence to the assessor

B. At the assessment interview – the assessor will ask the learner to clarify his/her understanding of the tasks by answering any additional questions orally ICB National Certificate: Office Administration Learnership Page 26 of 74


Learning Outcome 3.1Explain how corporate entities make use of individuals to think and act for them



Task 3.1.1Demonstrate an understanding the position of directors in a limited company by:

Explaining the difference between directors and shareholders Discussing the difference between non-executive and executive directors and

listing some of the advantages of each Giving reasons for a person being disqualified as a director Outlining the procedures involved in appointing a director into his/her position

Task 3.1.2Explain what the duties of directors are with respect to all of the following:

The company policy and strategies Safety, environmental care and compliance to legislation Interaction with managers of the company who are not themselves directors Delegation of authority; and the paper trail to be used for this General conduct at board meetings

Task 3.1.3The learner must give typical examples to illustrate where directors either act in good faith, or alternatively act in bad faith, in one of the following situations:

Where a profitable contract is given to one of the company’s suppliers in which the director has a substantial interest

The assumption that a director will exercise care, diligence and skill in the execution of his duties

Where the director trades a high volume of shares of his company either privately or on the JSE



Task 3.1.4

Give examples as to how a director can be affected by the following two bodies if he/she has been proved to be reckless or negligent in the course of her/his duties:

Trade creditors SA Revenue Service

Discuss the purpose of indemnity insurance with respect to the above

Task 3.1.5

Highlight the key similarities and differences in the responsibilities of directors of a company and members of a close corporation by contrasting:

The duties of members of a CC towards the CC and outsiders The duties of directors to the shareholders and outsiders

Learning Outcome 3.2With regard to meetings:

(a) Identify and explain the proceedings at a general meeting(b) Demonstrate understanding of administrative practice with regard to

meetings of clubs and companies(c) Describe the procedures at meetings other than clubs and companies(d) Define the term defamation and explain the defences that may be raised

against accusations of defamation in meetings(e) Draft the agenda and minutes of meetings - file this evidence in Outcome

4.4 as evidence for both Outcomes 3.2 (e) and 4.4(f) Write resolutions and identify extracts from minutes

[N.B. The procedures for meetings of clubs are very similar to those for companies – only they are governed by the club’s constitution – this assessment is for companies]





Task 3.2.1Demonstrate knowledge of the procedures at the Annual General Meeting (AGM) of a limited company:

Who can attend? Discuss what quorums are and how they apply to an AGM What is the role of the company chairman at these meetings? Discuss the following procedures at an AGM -

Review of Annual Financial Statements Chairman’s speech – main content Election and remuneration of directors; appointment of auditors; control

over un-issued shares Adoption of resolutions

Discuss the differences in voting by: A show of hands Taking a poll Proxy votes

Task 3.2.2Board meetings are held regularly and the purpose is for directors to review the overall performance of the company, direct strategy and raise resolutions as and when they are necessary. In the light of this expand on the following:

Explain where a director can be held liable for his conduct at a board meeting The difference between special resolutions and ‘round robin’ resolutions Duties of the board in keeping absent directors abreast of board discussions Difference between director attendance for critical board meetings and routine

board meetings Preparation for a board meeting Sequence of events at a board meeting Voting procedure Role and purpose of sub-committee meetings arising out of issues at the main

board meeting



Task 3.2.3

Demonstrate a knowledge of resolutions arising from a board meeting by describing: What a resolution is What the requirements are for a well drafted resolution The role played by the word ‘that’ in the drafting of a resolution!!

Now draft three specimen resolutions selected from any of the following (the learner can refer to any suitable text book for guidance):

Appointment of committee; Approval of guarantee; Issue of a prospectus; Allotment of shares; Transfer of shares; Adoption of agreement; Declaration of interim dividend; Convening an AGM; Removing a director; Extending borrowing powers

Task 3.2.4

Explain defamation; how it arises; and any recourse available against accusations within the ambit below:

Define what defamation isGive examples as to the delict, or criteria, that is necessary to constitute

defamation.What is the test for “wrongfulness” with respect to defamation?What could give cause to defamation with respect to -

Directors Auditors Conduct/accusations at meetings

Explain valid defences that the accused (i.e. the person being sued for defamation) can raise to prove his/her comments were not defamatory, even if the recipient felt adversely affected by the statement



Task 3.2.5 (this is the same task as Task 4.4.1 and does not have to be repeated here)

Provide the assessor with two sets of agenda plus minutes of group meetings that you have prepared and distributed in the past 12 months, and then clarify verbally:

The background to each meeting What you intended to achieve when you distributed the agenda Whether you achieved what you originally set out to accomplish with the agenda What some of the group dynamics and difficulties were that emerged at the

meeting How you set out to plan, take notes, organise and finally draft the minutes Why you decided on the particular format/layout you chose for your minutes Whether the meeting in fact achieved what the group originally set out to

accomplish Whether responsibilities, actions and deadlines agreed at the meeting were

achieved Given similar circumstances, would you do anything differently in the future

Refer to Outcome 4.4.1for evidence

Refer to Outcome 4.4.1for competency

Learning Outcome 3.3Draft reportsN.B. File this evidence in Learning Outcome 1.2 as evidence for both Outcome 1.2(c) and Outcome 3.3



Task 3.3.1Demonstrate the ability to draft reports in appropriate styles in the workplace by providing the assessor with two reports (preferably one involving accounting/finance and the other for administrative practice) that you have drafted and distributed in the past 12 months

Refer to Outcome 1.2(c)for evidence

Refer to Outcome 1.2(c)for competency



Learning Outcome 3.4Describe the conduct of a close corporation


Competency confirmedAssessor’s initials & date

Task 3.4.1

Demonstrate knowledge as to the formation of a close corporation by explaining:

CK1 forms and key information CK2 and CK2A forms and key information CK7 forms and key information Name reservation and registration Membership interest and Members’ contribution Certificates of member’s interest Changes in membership Who can be members – persons only or juristic entities? Disqualification of members

Task 3.4.2

Discuss the position of members in a CC with respect to:

Limited liabilityInstances where members can be personally liable -

when activities of a close corporation adversely affect third parties where the CC is derelict in conformance to legislation (including tax

payments to SARS) member/s signing suretyship for loans



Task 3.4.3

Discuss the statutory requirements of close corporations with respect to:

Annual Financial Statements

Appointment of the Accounting Officer

Annual returns to the Registrar of Companies

Record retention

Winding up and deregistration

Learning Outcome 3.5Describe the conduct of a trust


Competency confirmedAssessor’s initials & date

Task 3.5.1

Demonstrate an understanding of the nature of, and the differences between, various types of trusts:

Explain the difference between an ownership trust and a bewind trust

Explain the difference between a testamentary trust and a trust inter vivos

Explain the difference between trusts with an impersonal objective and private trusts specifically for beneficiaries

Explain what a business trust is

List some essential criterion in the creation of a trust, e.g. there must be an intention to create a trust; etc.



Task 3.5.2Demonstrate a knowledge of who the parties to a trust are and also the position of the trustee/s of a trust, by describing and explaining:

The parties to a trust – The founder The trustee The beneficiary

Who can appoint a trustee? What the duties of trustees are Reasons as to exclusion of a person as a trustee The differences in the power and authority of a trustee with respect to -

A discretionary trust A non discretionary trust

What would lead to the termination of a trusteeship? Other trustee matters – trust property: remuneration; litigation Reasons for the termination of trusts

Task 3.5.3Briefly explain the position and the rights of beneficiaries in trusts for the following -

What recourse does the trust beneficiary have if he/she is not happy with trustee performance?

What rights does a beneficiary have in respect of the capital and/or income in a trust for -

A bewind trust? An ownership trust?



Unit 4 Business and Office Administration

Outcome 4.1 Demonstrate an understanding of the role and function of a secretary in the organisation

Outcome 4.2 Use the telephone and demonstrate competence as a receptionistUnderstand the principles of reprography

Outcome 4.3

Demonstrate your ability to:(a) Prepare and handle correspondence/mail(b) Manage records(c) Use computer software (e.g. MS Word, Excel and Powerpoint) and the Internet and E-mail

[learners do not have to prepare (draft/write) correspondence here as this is part of Learning Outcome 1.2 of Unit 1 (Communication) and will be assessed there]

Outcome 4.4 Draft the documentation related to meetings

Outcome 4.5 Demonstrate an understanding of security (including health and safety) measures in a range of situations at work






Learning Outcome 4.1Demonstrate an understanding of the role and function of a secretary in the organisation



Task 4.1.1

List and explain the stages involved in office administration: Receiving incoming information Processing information Recording, classifying and filing Controlling information and making it available for people to take action Transmitting outgoing information

Task 4.1.2

Organise diaries, appointments and travel arrangements:

Plan and organise a personal daily work routine based on given tasks - Identify tasks and prioritise tasks for a given day Separate tasks into achievable components and select resources needed to

complete the tasks Complete tasks within designated timelines and/or reprioritise in responses

to reviewed instruction

Schedule appointments, meetings and events - For visitors/events expected with appointments For visitors/events expected without appointments For visitors/events not expected (without appointments) Using calendars/planners/schedules/boards and/or electronic scheduling(N.B. A meeting is an appointment to which you invite people and resources while an event is an activity that can last 24 hours or longer)



Make business travel and accommodation arrangements and bookings from a given itinerary -

Clarify purpose of travel and itinerary Identify travel and accommodation requirements Make bookings Check documentation and rectify discrepancies Finalise itinerary and forward details to the traveller within designated

deadlines

Tasks 4.1.3 to 4.1.10

Other important functions of a secretary are covered in various other learning units as follows:

4.1.3 Writing business correspondence - Outcome 1.2

4.1.4 Establishing and maintaining professional working relationships (individual and group) with superiors, colleagues and clients - Outcome 1.3

4.1.5 Reception protocol and customer service - Outcome 4.2

4.1.6 Effective use of the telephone and office & reprographic equipment - Outcome 4.2

4.1.7 Effective use of computer hardware, software and internet – Outcome 4.3

4.1.8 Handle correspondence/mail and manage records – Outcome 4.3

4.1.9 Co-ordinate meetings, take minutes and draft all the documentation related to meetings – Outcomes 3.2 and 4.4

4.1.10 Prepare, check and record various financial source documents and handle petty cash – some aspects of Outcomes 5.1 and 5.2



Learning Outcome 4.2Use the telephone and demonstrate competence as a receptionistUnderstand the principles of reprography



Task 4.2.1Operate a telephone system effectively in the workplace:

Use all the features of the system Follow the procedures in the operating manual Answer calls promptly and clearly using the company’s protocol procedures Correctly identify callers and establish their requirements Give only disc losable information Transfer calls to the correct location/person promptly Record messages effectively using clear and concise language Distribute messages according to organisational procedures Make calls using organisational protocol procedures Convey the message clearly and concisely Write up an induction guide for a new/relief telephone receptionist on all of the

above organisational protocol, techniques and procedures (note that this induction guide could well also be used as evidence for one of your reports in Learning Outcome 1.2 (c)

Note that there are two ways that some of the above items can be assessed:1. Before the assessment interview – but after the learner has formally notified the

assessor that he/she is ready to be assessed - the assessor and/or a witness may conduct an actual assessment by direct observation in the actual workplace without warning, e.g. by phoning in during working hours and acting as a potential or existing client

2. During the assessment interview – the assessor may conduct an assessment by observing or participating in a telephonic roleplay activity involving a potential or existing client



Task 4.2.2

Receive visitors and attend to their needs so as to ensure a positive image of the organisation (this includes external visitors and internal staff):

Maintain a warm, friendly, neat and professional reception environment Receive visitors promptly and courteously Establish visitors’ through appropriate and polite questioning and active listening Interact courteously with clients and staff and project a positive corporate image Direct or escort visitors as appropriate Explain courteously the reasons for any delay or non-availability Identify any situations outside area of responsibility and obtain assistance from

the appropriate person promptly Write up an induction guide for a new/relief receptionist on all of the above

organisational protocol, techniques and procedures (note that this induction guide could well also be used as evidence for one of your reports in Learning Outcome 1.2 (c)

Note that there are two ways that some of the above items can be assessed:1. Before the assessment interview – but after the learner has formally notified the

assessor that he/she is ready to be assessed - the assessor and/or a witness may conduct an actual assessment by direct observation in the actual workplace without warning, e.g. by visiting the reception area during working hours and acting as a potential or existing client

2. During the assessment interview – the assessor may conduct an assessment by observing or participating in a roleplay activity involving a visit by a potential or existing client

Task 4.2.3

Demonstrate the ability to understand the principles of reprographics and to use all the reprographic and other related equipment that is available in your office:



Describe at least three reprographic equipment/processes that are used in your organisation (or by a supplier for your organisation) -

Photocopiers Computer printers Other 3 _____________________

Demonstrate your ability to use and maintain two of the above four reprographic equipment and/or processes that are used in your organisation -

1 _____________________ 2 _____________________

Demonstrate your ability to use and maintain at least three other items of equipment that are used in your office -

Binders and/or laminators Other 2 _____________________ Other 3 _____________________

Learning Outcome 4.3Demonstrate your ability to:

(a) Prepare and handle correspondence/mail(b) Manage records(c) Use computer software (e.g. MS Word,/Excel/Powerpoint) and the

Internet and E-mail



Task 4.3.1

[This task will not include the ability to write business correspondence (e-mails, memoranda and letters) in appropriate styles – this is included and will be assessed in Learning Outcome 1 on Communication]



Receive, process and distribute incoming mail and correspondence (including e-mail): Collect, open, check and, where appropriate, register incoming mail so as to

ensure accuracy of records Identify and distribute urgent and confidential mail to the correct person/location Sort mail and despatch to correct location promptly Identify, record and report any damaged, suspicious or missing items promptly

Receive, process, register and despatch outgoing mail (including instructions by e-mail): Collect outgoing mail from each section Check and sort mail to ensure that all items are correctly prepared for despatch Fold, address and package mail Classify, weigh and stamp/frank mail according to postal requirements Arrange for collections by designated courier/s Record despatch details accurately Despatch mail to meet designated deadlines

Task 4.3.2Demonstrate the ability to manage records (including both paper and electronic records) effectively by (a) handling, (b) processing and (c) maintaining records/documents/ files systematically and securely.

(a) Handling records:

Classify and sort documents to maintain the integrity of each of the following systems where appropriate -

Alphabetic Numeric Geographic Subject Chronological Electronic filing Other



Refer classification uncertainties to an appropriate authority

Index and file documents in the correct locations, e.g. - Lever –arch files Filing cabinets Box files Off-site locations, e.g. Metrofile MS Office (or other software) folders, sub-folders and files E-mail inbox & outbox folders and sub-folders (MS Outlook, etc) Other

Identify and retrieve files/documents in both paper-based and electronic systems while implementing safety procedures, e.g. -

Locate and extract specified files/documents within designated timelines Record file/document movement and destination in accordance with

security procedures Despatch file/document to nominated person ensuring confidentiality

procedures are followed

(b) Processing records:

Update and modify existing organisational records to allow for easy access - Enter records in each file register regularly and accurately to ensure the

integrity of the filing system Collect, sort and place individual items in the filing system Cross reference files as directed for easy access

Archive files as directed - Remove inactive files from working system, record on register and

store/archive Remove dead/obsolete files from system, record on register and

archive/destroy as directed



(c) Maintaining records:

Collect and collate information to be incorporated into a new file (or MS folder) Create a new file promptly and index accurately Record the new file on the system register Establish multiple files/subfiles (or MS folders, sub-folders and files) Identify and archive inactive and dead files

Task 4.3.3

Demonstrate the ability to use computer software effectively (inputting, checking, distributing, downloading, printing, filing) and securely (passwords, backup, storage, data integrity, confidentiality):

Wordprocessing (MS Word or similar) Spreadsheet (MS Excel or similar) Graphics (if you do not have a special graphics package on your PC – use Excel) Database (if you do not have a special database package on your PC – use Excel) E-mail (MS Outlook, Outlook Express or similar) Internet Explorer

Learning Outcome 4.4Draft documentation related to meetings



Task 4.4.1 (this is the same task as Task 3.2.5 and does not have to be repeated there)

Provide the assessor with two sets of agenda plus minutes of group meetings that you have prepared and distributed in the past 12 months, and then clarify verbally:



The background to each meeting What you intended to achieve when you distributed the agenda Whether you achieved what you originally set out to accomplish with the agenda What some of the group dynamics and difficulties were that emerged at the

meeting How you set out to plan, take notes, organise and finally draft the minutes Why you decided on the particular format/layout you chose for your minutes Whether the meeting in fact achieved what the group originally set out to

accomplish Whether responsibilities, actions and deadlines agreed at the meeting were

achieved Given similar circumstances, would you do anything differently in the future

Learning Outcome 4.5Demonstrate an understanding of security measures (including health and safety) in a range of situations



Task 4.5.1

Demonstrate an understanding of safety and security in your office environment:

Describe what you personally do to ensure that - Your office is orderly, tidy and free from hazards You recognise and promptly report potential hazards You deal competently with any hazardous or potentially hazardous

situations

Describe your company’s safety procedures and practices for dealing with - Access control and security for visitors, vehicles, possessions (e.g.

firearms, computers, etc)



Access control, behaviour and security for the different categories of staff Fires and other emergencies Accidents at work

Task 4.5.2Demonstrate an ability to react professionally to health, safety and security situations in your workplace:

Given the following actual or hypothetical incidents at work, perform the following activities -

A colleague in your office slipped in the passage and is unconscious - you are the only witness and she appears to have sustained a badly gashed forehead and a broken leg – describe what you will do immediately and then later when, as part of your duties, you officially report the accident in compliance with the COID Act

There is an electrical fault and a fire breaks out in your office - describe what you will do immediately – then describe what you will need to do later in terms of any legislation and the company’s own policies and procedures

You have been asked to take responsibility for first aid for your office building which consists of one office floor, with 10 offices for 20 staff and an outside parking area – motivate what items you wish to include in a first aid kit and why; what first aid training you propose and why; and then prepare a costing – now, assuming that your proposal and budget have been approved by management, prepare a sample official order as well as a cheque requisition

One of your own filing clerks has just informed you that she has just been diagnosed as HIV positive and asks for your advice and support – summarise your company’s Aids Policy for this employee and also describe what personal actions you will be taking over the next six months in your capacity as her supervisor to support her



Unit 5 Financial Accounting

Outcome 5.1 Record income and receipts for a sole proprietorship

Outcome 5.2 Make and record payments for a sole proprietorship

Outcome 5.3 Prepare ledger balances and an initial trial balance for a sole proprietorship

Outcome 5.4 Process year-end adjustments and prepare income statements and balance sheets for a sole proprietorship

Outcome 5.5

Explain:(a) the key legal requirements (from an ownership, accounting and taxation perspective) for sole proprietorships, partnerships, close corporations and companies(b) how the financial statements for Outcome 5.4 would differ (if the legal entity was a partnership, close corporation or company) with respect to owners’ equity, taxation and profit distribution

Instructions to the Assessor

Request the learner to produce a minimum of three documentations each (for all the aspects of tasks 5.1, 5.2, 5.3 and 5.4 to enable you, as the Assessor, to evaluate the evidence supplied for this unit

Also request the learner to produce a summary in tabular format for each of tasks 5.5 (a) and 5.5 (b) and then to demonstrate his/her knowledge and understanding by answering your questions



Learning Outcome 5.1Record income and receipts for a sole proprietorship



Task 5.1.1

Process source documents relating to all types of goods and services (of a capital or revenue nature) supplied :

Prepare and check invoices and credit notes Ensure VAT compliance Process sales, sales returns and general journals using both the periodic and

perpetual inventory systems Post these journals to the general, debtors and creditors ledgers

Task 5.1.2

Receive and record receipts (of a capital or revenue nature):

Check and reconcile receipts against e.g. statements, invoices, till registers, deposit slips and electronic banking records

Process cash receipts journals and any related general journal entries using both the periodic and perpetual inventory systems

Check and process interest and cash/settlement discounts and reversals of payments

Ensure VAT compliance Post journals to the general, debtors and creditors ledgers



Learning Outcome 5.2Make and record payments for a sole proprietorship



Task 5.2.1

Process documents relating to all types of goods and services (of a capital or revenue nature) received:

Check invoices, debit notes and credit notes against e.g. quotes, orders, trade discounts, delivery notes, proof of delivery signatures, VAT compliance, etc

Identify discrepancies in pricing, quantities delivered, discounts, etc. Process purchases, purchases returns and general journals using both the periodic

and perpetual inventory systems Post journals to the general, debtors and creditors ledgers Check and reconcile creditors’ statements

Task 5.2.2

Prepare, make and record authorised payments (of a capital or revenue nature):

Calculate, check, reconcile, schedule and make payments against e.g. statements, invoices, cheque/electronic requisitions, signatures, electronic banking records, etc

Process cash payments journals and any related general journal entries using both the periodic and perpetual inventory systems

Check and process interest and cash/settlement discounts and reversals of receipts Ensure VAT compliance Post journals to the general, debtors and creditors ledgers Reconcile creditors statements



Learning Outcome 5.3Record income and receipts for a sole proprietorship



Task 5.3.1Use evidence from learning outcomes 5.1 and 5.2 to demonstrate an understanding of how:

Cash, credit and other transactions are processed from source documents into all the journals (subsidiary books) in compliance with statutory legislation (e.g. VAT, Employees Tax, SDL and UIF)

Journals (subsidiary books) are posted to the general, debtors and creditors ledgers All the accounts are balanced

Task 5.3.2Perform a month-end bank reconciliation:

Entries on the bank statement are compared (ticked off) to entries in the cash book Differences are highlighted in the cash book or bank statement and itemised Entries on bank statement not recorded in the cash book (cash receipts and

payments journals) are entered in the cash book Other differences and bank errors are entered in the bank reconciliation statement Draft a monthly bank reconciliation statement to reconcile the bank statement

balance and the general ledger bank account

Task 5.3.3Prepare ledger balances and reconcile control/clearing accounts:

Prepare a debtors list and reconcile to the debtors control account Prepare a creditors list and reconcile to the creditors control account Given a simple salary register, post this to the general ledger and reconcile all the

payroll and statutory clearing/control accounts as well as the VAT control account



Identify and resolve (or refer) any discrepancies

Task 5.3.4Draft an initial (pre-adjustment) trial balance:

The trial balance must balance Any discrepancies and/or anomalies must be identified and resolved (or reported)

Learning Outcome 5.4Process year-end adjustments and prepare income statements and balance sheets for a sole proprietorship



Task 5.4.1Given a pre-adjustment trial balance for a sole trader, provide for and journalise the following simple adjustments:

Stock valuation and cost of sales (periodic and perpetual inventory methods) Stock valuation and cost of sales (using FIFO, LIFO and Average Weighted Cost

methods) Depreciation (straight-line and diminishing balance methods) Prepaid and accrued expenses Prepaid and accrued income Reversals of accruals and prepayments Corrections of errors Bad debts written off (no provision for doubtful debts) Profit and/or loss on disposal of assets

Task 5.4.2Use the information generated in task 5.4.1 above to draft the following two financial statements in accordance with GAAP:

Income Statement Balance Sheet In these financial statements, include either:

(a) brief notes to highlight the details of line items or



(b) expand on these line items in more detail

Learning Outcome 5.5Explain:(a) the key legal requirements (from an ownership, accounting and taxation perspective) for sole proprietorships, partnerships, close corporations and companies(b) how the financial statements for Outcome 5.4 would differ (if the legal entity was a partnership, close corporation or company) with respect to owners’ equity, taxation and profit distribution



Task 5.5.1Using MS Word or Excel, the learner must provide the assessor with a summary in tabular format that highlights the key differences (from a legal, ownership, accounting and tax perspective) between the following types of business entities:

Sole Proprietorship Partnership Close Corporation Private Company Public Company

The assessor will then ask the learner questions to clarify and test his/her knowledge and understanding of these key differences and make notes on the learner’s summary table

Task 5.5.2The learner must use one of his/her documentations of task 5.4.2 above to prepare a second summary in tabular format to highlight the key differences in the presentation of the Financial Statements (Income Statement and Balance Sheet) of the following business entities:

Sole Proprietorship Partnership



Close Corporation Company - Private or Public

The assessor will then ask the learner questions to clarify and test his/her basic knowledge and understanding of the following key differences in each entity’s financial statements and make notes on the learner’s summary table:

How profits are taxed and distributed What Owners’ Equity consists of and how it is calculated What kind of verification/auditing is required



Unit 6 Cost and Management Accounting

Outcome 6.1 Demonstrate a knowledge of various methods of labour remuneration

Outcome 6.2

Demonstrate an understanding of fixed and variable overheads; how to allocate overheads; and also how to deal with over- or under-applied overheadsDistinguish between absorption costing and marginal costing; and then use marginal costing to calculate breakeven

Outcome 6.3 Distinguish between process costing and job costing

Outcome 6.4 Demonstrate a knowledge of stock valuation; also define equivalent units using FIFO and AWC stock valuation methods

Outcome 6.5 Prepare contract accounts






Learning Outcome 6.1Demonstrate a knowledge of various methods of labour remuneration



Task 6.1.1

Provide information for three wage earners: Normal hours worked and the hourly rate Overtime hours worked Overtime hours on a Sunday PAYE/SITE and UIF deductions Pension fund deduction

From this information prepare the three payslips; include gross pay, deductions for SITE/PAYE, UIF & pension fund and net pay

Task 6.1.2

Calculate bonuses for a staff of at least 6 workers based on one of the following schemes: Rowan bonus scheme Hasley bonus scheme Another bonus scheme made up of appropriate productivity measurements

Task 6.1.3

Using the three payslips from Task 6.1.1 above, and including amounts for the company contribution to the pension fund, prepare a wages register and draft a weekly or monthly journal entry to include:

Gross amount to wages control Net wages for payment to employees Pension fund liability UIF liability SITE/PAYE liability



Demonstrate how wage costs are journalised to various cost centres from the wage control account based on wages paid, a % factor and/or the number of workers per cost centre

Also explain how the labour costs for a labour force of, say, 50 workers would be allocated from the wages control to various cost centres in an accounting system

Task 6.1.4

Provide a simple flow chart setting out:

How either – Clock cards or Electronic swipe recordsare collected and hours summarised for employees

How the cards are fed into or downloaded into a standard software system for wages

How gross pay is calculated and how deductions are calculated

How various cost summaries are prepared and printed

Just the concept and not all the detail are required

Briefly describe the advantages of a payroll software system over a manual system taking volumes of data into consideration, and name two popular payroll software packages



Learning Outcome 6.2Demonstrate an understanding of fixed and variable overheads; how to allocate overheads; and how to deal with over- or under-applied overheads

Distinguish between absorption costing and marginal costing; and use marginal costing to calculate a breakeven point



Task 6.2.1Demonstrate knowledge of the difference between fixed costs and variable costs by carrying out the following exercises:

Classify the following costs into fixed and variable – wages, salaries, electricity, rent, depreciation, machine consumables, petrol for delivery vehicles, advertising, bank charges, telephones, stationery

Draw two graphs -1. Fixed costs – use one line for plotting how total fixed costs move in

relation to increased production and sales; and another line plotting how fixed costs per unit move in relation to increased production and sales

2. Variable costs – use one line for plotting how total variable costs move in relation to increased production and sales; and another line plotting how variable costs per unit move in relation to increased production and sales

Task 6.2.2Demonstrate an understanding of marginal costing by showing how breaking up costs into variable costs and fixed costs can be applied to basic breakeven analysis:

Use the selling price per unit and variable cost per unit to calculate the contribution margin per unit

Calculate breakeven units (volume) using total fixed costs and contribution margin per unit

Also calculate the breakeven sales (in rands) Given all the above, also calculate the number of units needed to achieve a target

profit



Task 6.2.3Demonstrate an understanding of absorption costing by setting out an income statement in (i) marginal costing and (ii) absorption costing layout, given the following sales and cost information:

Sales Factory variable costs Factory fixed costs Selling and admin variable costs Selling and admin fixed costs

Task 6.2.4Demonstrate an understanding of how to allocate overheads to departments, given expense line items with distribution criteria for three departments:

Examples of cost line items - Wages Canteen costs Depreciation Rent Insurance for machinery

Examples of distribution (allocation) criteria - Number of employees per department Value of machinery per department Square metres of floor space per department

Task 6.2.5Demonstrate knowledge of the impact of volumes in accounting for fixed overheads:

Volume variances for fixed overheads in a standard accounting system Describe what over and under applied overheads are Draft a journal entry to clear an over applied overhead Draft a journal entry to clear an under applied overhead



Learning Outcome 6.3Distinguish between process costing and job costing



Task 6.3.1

Demonstrate knowledge of the difference between process costing and job costing:

Describe process costing - The nature and attributes of the type of products and operations that fall

under process costing Give some examples of the type of businesses that would use process

costing Provide a description of how costs are accumulated and distributed Describe how standard costs are used in process costing

Describe job costing - Give some examples of the type of products and businesses that would use

job costing Describe how costs would be accumulated on a job card Explain why actual costs (and not standard costs) are used in job costing

Task 6.3.2

Draw a basic flow diagram to illustrate:

Process costing

Job costing



Learning Outcome 6.4Demonstrate a knowledge of stock valuation; also define equivalent units using FIFO and AWC stock valuation methods



Task 6.4.1

Demonstrate knowledge of both FIFO (first in first out) and AWC (average weighted cost) in a perpetual stock system by calculating year-end values for both stock (inventory) and cost of sales, given:

Two purchases with unit cost increasing One sale using a mix of the first two purchases Then an additional two more purchases with unit cost increasing Finally another sale using a mix of the last two purchases as well as the remainder

of the first set of purchases

Then contrast the above by using the periodic stock method to arrive at a FIFO valuation for year-end values for stock and cost of sales

Task 6.4.2

Demonstrate knowledge of process costing by:

Describing what it is Demonstrate why ‘equivalent units’ are used in process costing Distinguish between material costs and ‘making costs’ (wages and overheads) Explain why materials are valued without equivalent units; but why the making

value requires the use of equivalent units Discuss how FIFO and AWC stock valuation can be applied to process costing



Learning Outcome 6.5Prepare contract accounts



Task 6.5.1

Select a case study example (or work from an actual contract at work) which includes the following transactions:

Expenses for the contract incurred during the contract period; wages, salaries, plant hire costs, materials, head office expenses, and other expenses

Some balances carried forward from the previous contract period – materials, plant, accrued wages

Some closing balances to be carried forward to the next period – materials, plant, accrued wages

Provide a value of work certified

Prepare a contract WIP (work in progress) account from this information and calculate a net balance to be carried forward to the next period

Task 6.5.2

Demonstrate how the estimated total profit of a contract can be established:

Extract the cost of the contract to date from the amount arrived at in task 6.5.1 above

Provide for the balance of costs expected to be incurred for the remainder of the contract

Provide an amount for contingencies Provide for some closing balances that can be used elsewhere on another contract,

e.g. materials and plant Provide the final contract price or total revenue for the contract Calculate the final estimated profit for the contract based on all the above



Task 6.5.3

Demonstrate an understanding of how to apportion the final estimated profit into the contract value to date:

Use the final profit for the contract (calculated in task 6.5.2 above) to calculate the present value of a contract using one of the following –

Cost of completion method Value of work certified to final contract sales

Calculate a reserve against apportioned profit based on cash received in relation to work certified



Unit 7 Marketing

Outcome 7.1 Identify the elements and illustrate the dynamics of the marketing environment; also differentiate between market segments and market sectors

Outcome 7.2 Demonstrate a basic understanding of marketing information systems

Outcome 7.3 Demonstrate an understanding of consumer behaviour and how products/services are developed to satisfy consumer needs

Outcome 7.4 Relate how products, product development and pricing issues determine marketing decisions

Outcome 7.5 Describe the strategic marketing process taking into consideration marketing management and marketing communication

Outcome 7.6 Demonstrate an understanding of the elements of advertisingN.B. Evidence for Learning Outcome 1.5 of Unit 1 must be filed here as evidence for both Outcomes 1.5 and 7.6






Learning Outcome 7.1Identify the elements and illustrate the dynamics of the marketing environment; also differentiate between market segments and market sectors



Task 7.1.1Describe the attributes of the three types of competition below:

Fair competition Monopoly Oligopoly

Task 7.1.2List and describe (in one or two sentences each):

Economic environment - three indices that measure economic performance - 1 _____________________ 2 _____________________ 3 _____________________

Social environment - three general aspects of the South African social environment that affect’s the country’s business environment -

1 _____________________ 2 _____________________ 3 _____________________

Task 7.1.3Discuss aspects of a SWOT analysis:

What does SWOT stand for?



Arising from this SWOT analysis, provide at least three different types of strategy can be pursued by a company –

Strategy 1 _____________________ Strategy 2 _____________________ Strategy 3 _____________________

Task 7.1.4Demonstrate your knowledge of the market segmentation process:

Give a definition of a market segment How does a market segment differ from a market sector Differentiate between a broad product market and a target market Briefly describe the attributes of each of these two markets Describe “shotgun” approach to a market and a “rifle” approach How would product differentiation assist in reaching target markets?

Learning Outcome 7.2Demonstrate a basic understanding of marketing information systems



Task 7.2.1Describe the advantages and disadvantages of the types of research methods below:

Questionnaires Telephone canvassing In-depth personal interviews



Task 7.2.2

List various types of questions that will be asked when researching a market - two examples are (but list more):

Who will buy the product? Who are the competition? 3 ______________________ 4 ______________________ 5 ______________________ 6 ______________________ 7 ______________________ 8 ______________________

Task 7.2.3

Identify eight steps in the marketing research process:

1 ______________________ 2 ______________________ 3 ______________________ 4 ______________________ 5 ______________________ 6 ______________________ 7 ______________________ 8 ______________________



Learning Outcome 7.3Demonstrate an understanding of consumer behaviour and how products and services are developed to satisfy consumer needs



Task 7.3.1

Discuss the motivation and psychological needs of individual consumers:

Set out Maslow’s hierarchy of needs and give two examples as to what type of consumer needs could be satisfied at each level

List and discuss examples of three psychological influences for an individual –

One example is - needs motivate customers and customers seek benefits to meet their needs

Example 2 _______________________________

Example 3 _______________________________

Task 7.3.2

Discuss three aspects about the profile of a company/organisation that may influence consumers when they purchase goods or services from a company:

Aspect 1 _______________________________

Aspect 2 _______________________________

Aspect 3 _______________________________



Task 7.3.3

Give an example of each type of product below, and then discuss the attributes of each product class:

Example of a convenience product ____________________ Attribute 1 _________________________ Attribute 2 _________________________ Attribute 3 _________________________

Example of a shopping product ____________________ Attribute 1 _________________________ Attribute 2 _________________________ Attribute 3 _________________________

Example of a speciality product ____________________ Attribute 1 _________________________ Attribute 2 _________________________ Attribute 3 _________________________

Task 7.3.4

Discuss how consumers are influenced by each of the two below:

Branding

Packaging



Learning Outcome 7.4Relate how products, product development and pricing issues determine marketing decisions



Task 7.4.1

Briefly discuss the characteristics of each of the stages/phases in a product’s life cycle below:

Introduction Growth Maturity Decline

Additionally, describe the type of pricing policy likely to be employed during each stage of a product’s life cycle:

Introduction Growth Maturity Decline

Task 7.4.2

Give examples of how pricing decisions will be affected by the following: Sales expansion or gain in market share Profitability Competition Cost push (cost oriented) Demand pull (demand based)



Task 7.4.3Explain the concepts below in terms of how they can affect pricing:

Marginal costing Breakeven analysis

Task 7.4.4Discuss the discount methods below:

Discount on list price Promotional allowances Discount vouchers Rebates for volumes achieved

Task 7.4.5Describe the following:

Loss leaders Bait pricing Psychological pricing Product bundle pricing

Task 7.4.6Write a short description of the middlemen functions below:

Accumulating Bulk breaking Sorting Assorting



and then discuss briefly three advantages of middlemen: Advantage 1 _________________________ Advantage 2 _________________________ Advantage 3 _________________________

Task 7.4.7

Give three South African examples of the following types of middlemen: Retailers Wholesalers Agents/brokers

Learning Outcome 7.5Describe the strategic marketing process taking into consideration marketing management and marketing communication



Task 7.5.1

Describe the “4 Ps” of marketing and give brief examples of how each one affects the marketing mix in reaching a target market:

P1 _______________________

Examples _____________________________________________________

P2 _______________________

Examples _____________________________________________________



P3 _______________________

Examples _____________________________________________________

P4 _______________________

Examples _____________________________________________________

Task 7.5.2Discuss aspects of providing customer value for each of the following:

Taking the customer’s point of view to give customer satisfaction How customers perceive benefits and costs and how their buying decisions are

affected by this How competition affects customer decisions

Task 7.5.3Discuss marketing management in relation to the following:

Researching markets Forecasting consumer reaction to products depending on the 4 Ps Predicting product life cycles

Task 7.5.5Discuss the attributes of the following types of companies, and give an example of each type in South Africa today:

Market leader Market challengers Followers Niches



Task 7.5.6

Case Study:You have been asked to provide a summary of the structure of a marketing plan (in the form of a diagram or mindmap or table highlighting the key components)



Learning Outcome 7.6Demonstrate an understanding of the elements of advertisingN.B. Evidence for Learning Outcome 1.5 of Unit 1 must be filed here as evidence for both Outcome 1.5 and Outcome 7.6



Task 7.6.1Demonstrate an understanding of the different types of advertising by describing (with South African examples):

Institutional or corporate advertising Product advertising Pioneering advertising Competitive advertising Comparative advertising How advertising differs from public relations

Task 7.6.2Demonstrate an understanding of the different advertising media describing the advantages and disadvantages (using South African examples) of:

Newspapers Magazines Trade journals Yellow pages Direct mail Internet Radio



Television Outdoor (billboards) Other

Task 7.6.3

Evaluate your own organisation’s advertising:

Which types of advertising (task 7.6.1 above) does it use and why?

Which advertising media (task 7.6.2 above) does it use and why?

Would you recommend any changes and why?



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