Using SCoA for the Allocation of Receipts and Payments

Learning Unit 1: Background and Components of the ERF
Learning Unit 2: Categories and Definitions of Receipts
Learning Unit 3: Categories and Definitions of Payments
Learning Unit 4: Determine whether Payments are Current or Capital in Nature
Learning Unit 5: Allocate Transactions Using the Standard Chart of Accounts

Who should Attend ?

This skills programme is designed for the public sector and is aimed at:
• financial and non-financial practitioners in the government who require in-depth practical knowledge of the classification and allocation of receipts and in National or Provincial departments.

What are the benefits ?

The benefits of this skills programme include:
• understanding of the relationship between ERF and SCoA;
• understanding the format of ERF and SCoA tables;
• obtaining a practical understanding and application of the categories and definitions of receipts and payments;
• practical exposure in distinguishing current from capital payments;
• understanding of the content and use of the different segments in SCoA;
• practical usage of the SCoA segments for the allocation of transactions; and
• practical means of identifying misallocated transactions.


Four day contact session combined with practical workplace experience.

Download Outline
Aligned Unit Standards

UnitIDTitleNQF LevelCredits
377934Classify receipts and payments in accordance with the Economic Reporting Format (ERF)53
377953Determine whether a payment is of a current or capital nature64
377993Allocate transactions using all segments of the Standard Chart of Accounts (SCOA)55
Entry Requirements

The credit calculation in the relevant unit standards is based on the assumption that learners are competent in:
•communication (NQF level 4); and
• mathematical literacy (NQF level 4).