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.