Professional Documents
Culture Documents
NLRD ID
60154
Provider
Chartered Secretaries Southern Africa
NQF level
6
Min Credits
129
Candidates who pass all subjects in the CSSA Programme 1 to the satisfaction of the Institute examiners, are eligible to apply for Affiliate Membership of the Chartered Institute of
Business Management (AffCIBM). The Membership certificate and the right to use the letters AffCIBM will be valid only as long as the Member continues to renew Membership on
an annual basis and pay the required subscription fee. Please refer to separate documentation on the criteria for and benefits of Membership of the CIBM.
Candidates who proceed to complete all four CSSA qualifying programmes to the satisfaction of the Institute examiners, will then be eligible for Graduate of CSSA status
(GradICSA) and may then proceed to acquire the necessary work experience and on demonstrating the required levels of personal and professional integrity, may be admitted as an
Associate Member of the CSSA (ACIS). Only on admission as an Associate or a Fellow member of CIS, may one call oneself a Chartered Secretary and apply to the Institute to be
eligible to practise as an Accounting Officer in terms of the relevant legislation as amended from time to time.
Please note that the CIBM is a different professional Institute from CSSA only membership of CSSA can confer Chartered Secretary and Accounting Officer status.
Programme 1 consists of FOUR modules.
Disclaimer: Please note that a prescribed textbook may not necessarily cover every aspect of a syllabus. The Institute examines the syllabus and any omissions should be
researched personally or be provided by your tuition provider.
1.
Curriculum
Verbal, written, advertising, publication, electronic media;
The communication process, communication concepts, barriers
to communication
Intercultural communication
Mass communication and public relations
Prescribed Text
Chapter 1
Chapter 3
Chapter 4
Awareness only required.
Chapter 2
Chapter 3
Chapter 5
Chapter 6
Chapter 16
Chapter 15 pgs 341 - 347
You are also advised to research the
internet for this information by typing
the words graphic communication
into your search engine.
Chapter 7
Chapter 8
Chapter 10
Chapter 11
Chapter 15
Chapter 16
Chapter 17
Assessment Criteria
The framework for the preparation and presentation of financial statements is outlined
Underlying assumptions
Qualitative chrematistics of financial statements
Definitions of assets, liabilities, equity, income, expenses
Recognition of the elements of financial statements
Overall considerations
An understanding of the double-entry system of bookkeeping is demonstrated
Range:
Accounting equation
Accounting for assets, liabilities, equity, income, expenses
BOOKS OF ORIGINAL ENTRY
Writing up and construction of journals (including general journal), sales [Debtors],
purchases [Creditors], cash receipts, cash payments, sales returns {returns inwards],
purchases returns [returns outwards] suitable for various types of business enterprises
Textbook
IASB Framework
Chapters 1 4
Chapter 3
Assessment Criteria
Basic concepts in the valuation of assets are explained
Accounting for inventory perpetual, periodic
Basis of inventory valuation IAS 2
FIFO, average, specific, cost, market value, net realisable value
Procedures for purchasing, stores (stock, inventory) control
Importation of inventory valuation of and accounting for imported inventory, inventory
(goods) in transit, inventory in bond, sales in bond
Sales at reduced mark-up
Determination of closing inventory value
Insurance claims (excluding the use of the average clause)
Inventory counting procedures
Accounting for depreciation use of fixed instalment, reducing (diminishing) balance,
revaluation, units of use and sum of the digits methods
Asset registers
Disposal of Non Current Assets
Irrecoverable (bad) debts
Provisions doubtful debts, discount
Accounting requirements relating to equity of various types of business entities are met
FINANCIAL STATEMENTS OF A SOLE TRADER IAS 1
Preparation of the following statements in acceptable form:
Balance Sheet
Income Statement
Statement of Changes in Equity
Liabilities, revenue and expenses are correctly accounted for.
Year-end adjustments
Matching income and expenditure prepaid and accrued income and expenses
Year end adjustments
Preparation of trading Account and Profit and Loss Account in the ledger
Preparation of and disclosure in financial statements
CONTROL ACCOUNTS
Preparation of Debtors and Creditors Control Accounts in the ledger
Reconciliation of balances on Debtors and Creditors Control Accounts (in the ledger with the
totals of the balance in the debtors and creditors ledgers
Correction of errors adjustments in respect of errors of principle, omission, and commission
Textbook
Chapters 10 12
Chapter 6
Chapter 7
Chapter 9
Assessment Criteria
ACCOUNTING FOR CASH
Writing up cash book (including petty cash)
Concept of petty cash
Treatment of unpaid cheques, post-dated cheques, service charges. direct debits and credits,
contra entries
Reconciliation of bank accounts
Adjustments to bank account in ledger/cash book
NON-PROFIT ORGANISATIONS CLUBS AND ASSOCIATIONS
Accounting for subscriptions
Preparation of:
Statement of Receipts and Payments
Statement of Income and expenditure
Balance Sheet
PARTNERSHIP ACCOUNTING
Formation of a partnership
Interpretation of partnership agreement
Accounting for situation where capital is not fixed (i.e. no current account)
Accounting for the appropriation of profits or losses in terms of the partnership agreement
Preparation of financial statements:
Balance sheet
Income Statement
Statement of Changes in Equity
FINANCIAL STATEMENTS OF A CLOSE CORPORATION
Preparation of financial statements:
Balance sheet
Income Statement
Statement of Changes in Equity
CASH FLOW STATEMENTS
Preparation of elementary cash flow statements for sole traders
(Range: capital introduced, drawings, non-cash items, profit, loans raised and repaid,
working capital, purchase and disposal of non-current assets.)
Simple financial statements are analysed and interpreted
Quantitative techniques are applied and basic business calculations relating to accounting and
the analysis and interpretation of financial statements of various types of business entities are
interpreted:
Liquidity ratios
Textbook
Chapter 11
Chapter 13
Chapter 14
Chapter 17
Chapter 18
Chapter 21
3.
Assessment Criteria
Leverage ratios
Activity ratios
Profitability ratios
Investment performance ratios
Textbook
Textbook
Chapter 1
Section 1.3 is not prescribed
The following figures are
prescribed:
Fig 1.1
Textbook
Chapter 2
Section 2.5 is not prescribed
The following figures are
prescribed:
Fig 2-1, 2-2, 2-3, 2-4
Chapter 3
The following figures are
prescribed:
Fig 3-1, 3-2, 3-3, 3-4, 3-5,
3-6, 3-7
Chapter 7
Section 7.5 is not prescribed
The following figures are
prescribed:
7
Textbook reference:
Textbook
Fig 7-1, 7-2, 7-3, 7-4, 7-5,
7-6, 7-7, 7-8, 7-9, 7-10, 711
Chapter 8
The following sections are
not prescribed:
Section 8.4 The
interaction between the
foreign exchange market
and the domestic market for
hake and figure 8-8.
Section 8.5 Rent control,
The welfare costs of
maximum price fixing and
administered prices.
Section 8.6 The welfare
costs of minimum price
fixing
The following figures are
Textbook reference:
Textbook
prescribed:
Fig 8-1, 8-2, 8-3, 8-4, 8-5,
8-6, 8-7, 8-8, 8-9, 8-11, 812
Chapter 9
The following sections are
not prescribed:
Section 9.2 except for
Income elasticity of demand
Section 9.3
The following figures are
prescribed:
Fig 9-1, 9-2, 9-3, 9-4, 9-5
Chapter 11
The following figures are
prescribed:
Fig 11-1, 11-2, 11-3, 11-4,
11-5, 11-6
The most important differences between the labour market and the goods market are identified
The difference between wage, wage rate, earnings, nominal wages and real wages is explained
The requirements for a perfectly competitive labour market are listed
With the aid of a diagram, an explanation is provided of equilibrium in a perfectly competitive
labour market
An explanation is provided of what can cause the market supply curve of labour to shift
The demand for labour is explained
An explanation is provided of why the firm maximises profits (is in equilibrium) when it
employs workers up to the point where MRP equals the wage rate
An explanation is provided of what can cause the market demand curve of labour to shift
The changes in the market equilibrium are graphically illustrated
Reasons why labour markets can be imperfect are provided
A distinction is made between two categories of trade unions
Textbook
Chapter 12
Section 12.6 is not
prescribed
The following figures are
prescribed:
Fig 12-1, 12-2, 12-3, 12-4,
12-5, 12-6, 12-7, 12-8, 1210
Chapter 13
The following sections and
figures are not prescribed:
Section 13.5 and 13.6
The following figures are
prescribed:
Table 13-1, 13-3
Fig 13,1, 13-2, 13-3, 13-5
Chapter 14
Section 14.4 and 14.5 are
not prescribed
The following figures are
prescribed:
Fig 14-1, 14,3, 14-4, 14-5,
14-7, 14-8, 14-10
10
Textbook
Chapter 4
Chapter 15
The following figures are
prescribed:
Fig 15-1, 15-2,
Chapter 16
The following figures are
prescribed:
Fig 16-3
Chapter 17
The following figures are
prescribed:
Fig 17-1, 17-3, 17-4
11
The impact of the introduction of government spending on aggregate spending, the multiplier
and the equilibrium level of income is explained
The difference between income and disposable income is explained
The impact of the introduction of a proportional income tax on private consumption
expenditure, autonomous spending, the multiplier and the equilibrium level of income is
explained
Using a diagram, an explanation is provided of the impact of a change in government spending
or a change in the tax rate on the equilibrium level of income
An explanation is provided, using a simple Keynesian model, to analyse the effects of fiscal
policy
The impact of changes in exports and imports on the equilibrium level of income is explained
The concepts the AD curve, AS curve, stagflation, a supply shock, demand management,
contractionary fiscal/monetary policy, expansionary fiscal/monetary policy and trade-off
principle are defined
The AD and AS curves are used to analyse monetary and fiscal policies and supply shocks
The monetary transmission mechanism is explained
The four lags associated with fiscal policy and monetary policy are explained
Textbook
Chapter 18
Section 18.6 is not
prescribed
The following figures are
prescribed:
Fig 18-1, 18-2, 18-3, 18-4,
18-5, 18-6, 18-7, 18-8, 18-,
18-10
Chapter 19
The following figures are
prescribed:
Fig 19-1, 19-2, 19, 3, 19-4,
19-5, 19-6, 19-7, 19-8, 19-9
Chapter 20
Section 20.4 is not
prescribed
The following figures are
prescribed:
Fig 20-1, 20-2, 20-3, 20-4,
20-5, 20-6, 20-7,
Chapter 21
The implicit GDP deflator
is not prescribed
The following figures are
12
Textbook
prescribed:
Fig 21-1, 21-2
Chapter 22
Section 22.2 is not
prescribed
Chapter 23
The only sections
prescribed 23.1 and 23.3
Details
The South African legal system
Introduction to the theory of law
Sole trader
Partnership
Close corporation
Company and other incorporated
bodies
Textbook
This will form 20% of
the paper
Chapters 1 and 2
Chapter 21
13
Assessment Criteria
A broad understanding of the law of delict is
demonstrated
An understanding of the contract as a source of
obligations is demonstrated
A detailed understanding of the basic requirements for
the formation of a contract is demonstrated
A basic understanding of the constituting elements of a
contract is demonstrated
A detailed understanding of the factors influencing the
capacity to perform juristic acts is demonstrated
A detailed understanding of the requirements regarding
possibility as an essential for the formation of a
contract, is demonstrated
Range: the requirement of possibility in regards to
illegal contracts, contracts contra bonos mores,
contracts contrary to public policy and the
consequences of illegality.
An understanding of the formalities required for the
formation of a contract is demonstrated
An understanding of the terms of a contract, specific
clauses and the effects thereof is demonstrated
An understanding of the principles of the interpretation
of contracts is demonstrated
An understanding of the effects of the parol evidence
rule and the circumstances under which a contract can
be rectified is demonstrated
An understanding of the different forms of breach of
and the consequences thereof is demonstrated
An understanding of the remedies for breach of
contract and the requirements of those remedies is
demonstrated.
An understanding of the types and calculation of
damages is demonstrated.
An understanding of the transfer and termination of
personal rights is demonstrated
An understanding of the termination of obligations is
demonstrated
Details
Textbook
Chapters 3 16
14
Assessment Criteria
An understanding of specific requirements for a
contract of sale is demonstrated
Range: the rights and duties of the parties, when and
how ownership is passed and the common law and
legislative protection of purchasers
An understanding of the essentialia of a contract of
lease is demonstrated
Range: the formation and termination of a contract of
lease; the common law and statutory protection of
lessees.
A basic understanding of a contract of insurance is
demonstrated
Range: the nature, parties to and the essentials of
A basic understanding of the legal requirements for
credit agreements is demonstrated
An explanation of the concept of governance is
provided.
The relevance of the concept of ethics as related to
business entities is explained.
An understanding of the concept of sustainable
business and administration practice is demonstrated.
Details
construction of policy;
the risk;
premium;
indemnity;
assignment and transfer.
(Note: marine contracts excluded)
Credit agreements
Ethics
Risk management
Textbook
15