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To train both financial and non-financial officials on the principles and application of the SCOA and ERF in national and provincial spheres of government..

Target Group

This target group consists of:

  • Financial management staff typically in the CFO’s office (Payment, receipt, banking, taxation, debt and suspense accounts etc.)
  • SCM officials (Demand, acquisition, logistics, disposal)
  • Asset management officials
  • System controllers
  • Budget officials (preparation of departmental budgets)

The practitioner’s group programme is split into 2 courses:

  • one for all practitioners that deal with transactions at a basic level
  • one for practitioners dealing with complex financial transactions (advanced).


Minimum Requirements for Enrollment

  • Communication at NQF Level 4 and
  • Mathematical literacy on NQF Level 4.

Learning Outcomes

A learner credited with this unit standard should be able to:

  • Explain the background and components of ERF.
  • Categorise receipts in accordance with the ERF.
  • Categorise payments in accordance with the ERF.
  • Identify the segments of SCOA to reflect the purpose of each segment.
  • Allocate a transaction  using all segments of SCOA.
  • Use inter-relationships  amongst  all the segments  of  SCOA for  allocation of transactions.


This course is credit bearing and is aligned to the following unit standard;

Unit Standard Title Credits

Classify receipts and payments in accordance with the Economic Reporting Format
(ERF) – 3
Allocate transactions using all segments of the Standard Chart of Accounts (SCOA) – 5
Total Credits 8
Total Notional hours 80

Assessment Approach

There is no official pre-course assignment, but learners will complete formative and summative assessment activities during the course. At the end of the contact session learners will complete a Portfolio of Evidence and will receive a Certificate of Competence.


This course is presented over three (3) working days.