Bookkeeper

The bookkeeper maintains complete systematic records of financial transactions of an organization and verifies accuracy of documents and records relating to such transactions.

Job Characteristics

• Writing up books of prime accounting entry, like cash books, petty cash books, sales and purchase journals and general journals.



• Posting transactions to ledgers, like the general ledger and subsidiary ledgers, such as debtors and creditors ledgers.



• Drawing up a trial balance from ledgers.



• Preparing payments to creditors of the enterprise in the form of cheques, bank drafts or electronic money transfers.



• Invoicing debtors of the enterprise, receiving money and issuing receipts.



• Preparing reconciliations between the various sets of records of the enterprise, such as the bank account, creditors’ statements and between subsidiary and general ledgers.



• Applying knowledge of bookkeeping principles and practices in order to identify and solve problems arising in the course of their work.

Requirements
 
Secondary Education
South African universities require at least a HIGCSE Grade 12, or equivalent qualification, with matriculation exemption. To be admitted to any South African technikon, the requirement is a HIGCSE or outstanding IGCSE Grade 12, or equivalent qualification.

Possession of an IGCSE/HIGCSE Grade 12, or equivalent qualification, with 25 points on the point evaluation scales of UNAM or the Polytechnic respectively, is required to be admitted to the Polytechnic and UNAM.
 
Compulsory subjects
Mathematics or Accounting (Polytechnic)

Recommended subjects
Mathematics and Accounting (South Africa)
 
Tertiary Education
A B.Com or B. Com. (Acc.) degree can be completed at most South African universities as well as at UNAM.

Technikons in South Africa offer a three-year N. Dip.: Accounting. The Polytechnic of Namibia offers the same diploma course, as well as a four-year part-time N. Dip. Accounting, and a part-time two-year B. Tech. (Accounting).
 
Registration or membership to a body of accountants or bookkeepers is not required but can be of advantage.

Personality
The prospective bookkeeper must be trustworthy, honest, neat and have mathematical ability.

Work Opportunities
Bookkeepers are employed in both the public and private sectors. Private and part-time practice is possible, since small firms may not have full-time bookkeepers. Job prospects are good.

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