SCoA for Practitioners

Chapter 1: Introduction to the Economic Reporting Format (ERF) and the Standard Chart of Accounts (SCOA)
Chapter 2:The Economic Classification - Understanding Key Definitions
Chapter 4: Design and Structure of the Standard Chart of Accounts

Who should Attend ?

This skills programme is designed for practitioners in national and provincial departments and is aimed at:
• financial management staff;
• supply chain management (SCM) officials;
• asset management officials;
• system controllers; and
• budget officials.

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;
• 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.


Three 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
377993Allocate transactions using all segments of the Standard Chart of Accounts (SCOA)55
Scheduled Venues and Dates

Gauteng 12 Jan 21-14 Jan 21
05 Jul 21-07 Jul 21
01 Dec 21-03 Dec 21
Entry Requirements

The credit calculation in the relevant unit standards is based on the assumption that learners are competent in:
• communication (NQF level 4);
• mathematical literacy (NQF level 4);
• components of ERF;
• categorisation of receipts in accordance with the ERF; and
• categorisation of payments in accordance with the ERF.