16 Office Admin Practical Training Logbook

ICB LEARNERSHIP
SAQA Qualification ID No. 23618

FASSET Learnership Code 01/Q010021/00/120/5
National Certificate: Office Administration
PRACTICAL TRAINING RECORD (LOGBOOK)
Name of Learner
and ICB Student Number
Name of Workplace
Provider and Accreditation
Number
Name of Training Provider
and Accreditation Number
Purpose of the Practical Training Record (Logbook):

To make the assessment process more manageable for both Learner and Assessor, the exit level outcomes have been adapted into 36 units (learning
outcomes). Each unit, with its component assessment criteria, has been included in this Logbook. The logbook is to be completed by the Learner
and is vital to the assessment process as it indicates the progress that the learner is making towards meeting all the assessment criteria. After
successfully completing each unit of this Logbook, the learner will be ready to be assessed against all the relevant SAQA exit level outcomes. The
ICB National Certificate: Office Administration Learnership
Workplace Training Record (Logbook) Originated October 2006
Page 1 of 76
Logbook contains exactly the same tasks, questions and assessment criteria as the Assessment Record that will be completed by the Assessor during
each assessment session.
This blank Logbook must be split up and filed in the front of every section (unit) of the learners Portfolio of Evidence. Then (in stages during the
year) the Learner must complete the PoE Reference column, fill in the timing and completion dates in the Completed column and then file
the supporting evidence for each section. The Learner and his/her Mentor/Supervisor should then confirm the assessment date/s and venue/s
with the Assessor. The assessment can be done in stages or as one complete assessment.
This Training Record must also be referred to in conjunction with the three related ICB documents for the National Certificate in Office
Administration: (i) Assessment Record, (ii) Introductory Learnership Outline and (iii) ICB Reports and Records.
Portfolio of Evidence (Training Record):

The Learner's Training Record (Portfolio of Evidence) consists of several lever arch files and includes the following:
Learners Quarterly Reports optional at the discretion of the training provider - four formal reports by the learner in MS Word format
Practical Training Logbook split into 7 sections and containing a total of 36 exit level outcomes
(this Logbook includes exactly the same units, learning outcomes and assessment criteria as the Assessment Record)
Documentary evidence for each unit e.g. reports, print-outs, statements, summaries, letters, memos, projects, etc
It also includes the following completed ICB forms:
Examinations Report form

Courses and Seminars Attended form
Employment Record form/s
Diary form/s optional - only if required by the Supervisor to supplement any of the above
Review form/s alternatively the companys own performance appraisal form can be used
Responsibilities:
Learner - responsible for completing and filing all aspects of his /her Portfolio of Evidence (Training Record) except the Review form/s.
Supervisor - responsible for completing the Review forms and providing the learner with copies.
Assessor - responsible for completing the Assessment Record in stages and providing the Learner with copies for his/her Portfolio of Evidence.
Page 2 of 76
Contents of this Assessment Record

Exit Level Outcomes at NQF Level 5:
Unit 1
Communication
Outcome 1.1
Identify, understand and apply concepts of communication theory

Also demonstrate an understanding of all the different graphic communication techniques available
Outcome 1.2
Demonstrate the ability to write business correspondence (including e-mails) in appropriate styles:
(a) Internal memoranda
(b) External correspondence
(c) Reports
Outcome 1.3
Demonstrate an understanding of group dynamics and the procedures involved when leading or participating
in group activities in any organisation
Outcome 1.4
Outcome 1.5
Unit 2
Demonstrate an understanding of how oral presentations are prepared for and presented
N.B. For the qualification - this is to be demonstrated in written format at the assessment (national exam)
N.B. For the learnership - this is demonstrated by delivering an actual oral presentation in the workplace
Demonstrate an understanding of the elements of advertising

N.B. File this evidence in Learning Outcome 7.6 of Unit 7 as evidence for both Outcome 1.5 and Outcome 7.6
Public Relations
Outcome 2.1
Understand how public relations developed, explain the purpose of PR and highlight the advantages of PR to
the modern organisation
Outcome 2.2
Understand PR in relation to the social environment that PR operates in

Page 3 of 76
Outcome 2.3
Explain the purpose of PR activities/tasks and the characteristics of the available communication media
Apply PR techniques to achieve the aims and objectives of a particular organisation
Outcome 2.4
Outline the profile of a professional PR practitioner and the reasons for employing his/her services
Outcome 2.5
Describe how the PR profession regulates itself
Unit 3
Outcome 3.1
Outcome 3.2
Administrative Practice
Explain how corporate entities make use of individuals to think and act for them
With regard to meetings:
(a) Identify and explain the proceedings at a general meeting
(b) Demonstrate understanding of administrative practice with regard to meetings of clubs and
companies
(c) Describe the procedures at meetings of other than clubs and companies
(d) Define the term defamation and explain the defences that may be raised against accusations of
defamation in meetings
(e) Draft the agenda and minutes of meetings - file this evidence in Learning Outcome 4.4 of Unit 4 as
evidence for both Outcome 3.2 (e) and Outcome 4.4
(f) Write resolutions

(g) Identify extracts from minutes
Outcome 3.3
Draft reports
N.B. File this evidence in Learning Outcome 1.2 of Unit 1 as evidence for both Outcome 1.2(c) and Outcome 3.3
Outcome 3.4
Describe the conduct of a close corporation
Outcome 3.5
Describe the conduct of a trust

Page 4 of 76
Unit 4
Business and Office Administration
Outcome 4.1
Demonstrate an understanding of the role and function of a secretary in the organisation
Outcome 4.2
Use the telephone and demonstrate competence as a receptionist

Understand the principles of reprography
Outcome 4.3
Demonstrate your ability to:

(a) Prepare and handle correspondence and mail
(b) Manage records
(c) Use computer software (e.g. MS Word, Excel and Powerpoint) and the Internet and E-mail
Outcome 4.4
Draft the documentation related to meetings
Outcome 4.5
Demonstrate an understanding of security measures (including health and safety) in a range of situations
Unit 5
Financial Accounting
Outcome 5.1
Record income and receipts for a sole proprietorship
Outcome 5.2
Make and record payments for a sole proprietorship
Outcome 5.3
Prepare ledger balances and an initial trial balance for a sole proprietorship
Outcome 5.4
Process year-end adjustments and prepare income statements and balance sheets for a sole proprietorship
Outcome 5.5
Explain the key legal requirements (from an ownership, accounting and taxation perspective) for sole
proprietorships, partnerships, close corporations and companies
Also explain how the financial statements for Outcome 5.4 would differ (if the legal entity was a partnership,
close corporation or company) with respect to owners equity, taxation and profit distribution

Page 5 of 76
Unit 6
Cost and Management Accounting
Outcome 6.1
Demonstrate a knowledge of various methods of labour remuneration
Outcome 6.2
Demonstrate an understanding of fixed and variable overheads; how to allocate overheads; and how to deal
with over- or under-applied overheads
Outcome 6.3
Distinguish between process and job costing
Outcome 6.4
Demonstrate knowledge of stock valuation; also define equivalent units using FIFO and AWC stock
valuation methods
Outcome 6.5
Prepare contract accounts
Unit 7
Marketing
Outcome 7.1
Identify the elements and illustrate the dynamics of the marketing environment; also differentiate between
market segments and market sectors
Outcome 7.2
Demonstrate a basic understanding of marketing information systems
Outcome 7.3
Demonstrate an understanding of consumer behaviour and how products/services are developed to satisfy
consumer needs
Outcome 7.4
Relate how products, product development and pricing issues determine marketing decisions
Outcome 7.5
Describe the strategic marketing process taking into consideration marketing communication and the
logistics of marketing management
Outcome 7.6

N.B. Evidence for Learning Outcome 1.5 of Unit 1 must be filed here as evidence for both Outcomes 1.5 and 7.6

Page 6 of 76
Unit 1
Communication
Outcome 1.1

Also demonstrate an understanding of all the different graphic communication techniques
available
Outcome 1.2
Demonstrate the ability to write business correspondence (including emails) in appropriate styles:
(a) Internal memoranda
(b) External correspondence
(c) Reports
Outcome 1.3
Demonstrate an understanding of group dynamics and the procedures involved when leading or
participating in group activities in any organisation
Demonstrate an understanding of how oral presentations are prepared for and presented
Outcome 1.4
Outcome 1.5
N.B. For the qualification - this is to be demonstrated in written format at the assessment (national examination)
N.B. For the learnership - this must be demonstrated by delivering an actual oral presentation in the workplace

N.B. File this evidence in Learning Outcome 7.6 of Unit 7 as evidence for both Outcomes 1.5 and 7.6
Instructions to the Learner

Specific guidelines are included for each of the five learning outcomes on the following pages

Page 7 of 76
Learning Outcome 1.1

Also demonstrate an understanding of all the different graphic
communication techniques available
Portfolio of Evidence
Reference
Timing and
Completion Date
Instructions for each of the following tasks:

(a) Prior to assessment the learner is to read, study and then use (for example Word,
Excel and/or Powerpoint) to present his/her evidence to the assessor
(b) At the assessment interview the assessor will ask the learner to clarify his/her
understanding of the tasks by answering any additional questions orally
Task 1.1.1
Identify, understand and apply concepts of communication theory by providing the
assessor with the following:
Draw a labelled diagram of the communication process and describe seven
parts/components that are involved in this process
Identify at least six barriers that can hinder the communication process
Describe at least four things that are assisting the communication process in your
own organisation or workplace
Describe at least four things that are hindering the communication process in your
own organisation or workplace
Draft an action plan of what you personally now intend to do to improve the
communication process in your own workplace
[Optional: you may also wish to include the last three bulleted items above in the
form of a report refer to Task 1.2.1(c)]
Task 1.1.2
Demonstrate an understanding of all the different graphic communication techniques
available to the office administrator:
Page 8 of 76
Wherever possible, in all evidence for all the outcomes and tasks contained in this
document, the learner is to use as wide a range of tables, diagrams, graphs, charts,
headings, slides, objects, pictorials, colour, visuals, etc
In all the evidence presented for assessment, the learner is encouraged to
demonstrate his/her ability to effectively use all the equipment, computer
hardware and software available in the workplace
The learner must be able to explain and justify why specific graphic effects were
used for particular tasks and whether these were appropriate or not if not, what
would have been better if costs or availability had not been a constraint

Demonstrate the ability to write business correspondence in appropriate
styles (including e-mails): (a) internal memoranda, (b) external
correspondence and (c) reports
Reference
Timing and
Completion Date
Task 1.2.1
Demonstrate the ability to write business correspondence in appropriate styles in the
workplace by providing the assessor with the following items that you have drafted and
distributed in the past 12 months:
(a) two internal office memoranda
(b) two items of external correspondence
(c) two reports (preferably one involving accounting/finance and the other for
office administration/practice)
Prepare a summary for each of the above six items as follows and hand to the assessor:
The background to each communication
What you intended to achieve by this method of communication
Whether you in fact achieved what you originally set out to accomplish
Given similar circumstances, would you do anything differently in the future
Page 9 of 76
During the assessment interview, answer any other oral questions that the assessor may
wish you to clarify regarding any of the following:
The internal memos
The external correspondence
The reports

Demonstrate an understanding of group dynamics and the procedures
involved when leading or participating in group activities in any organisation
Reference
Timing and
Completion Date

(a) Prior to assessment the learner is to read, study and then use (for example
Word, Excel and/or Powerpoint) to present his/her evidence to the assessor
Task 1.3.1
Demonstrate your understanding of the following by:
Providing your own definition of a group
Differentiating between at least four types of power that can be used by individual
group members during their interactions
Differentiating between formal and informal groups
Providing your own definition of group norms and group roles
Describing at least 6 different roles that group members can perform that can either
help or hinder the group in achieving its goal/s
Give two examples of formal groups that you are involved in at work and what
role/s you yourself perform in each group that help or hinder the group in
Page 10 of 76
achieving your organisations objectives

Give two examples of informal groups that you are involved in at work and what
role/s you yourself perform in each group that help or hinder your organisation in
achieving its objectives
[Optional: you may also wish to include the last two bulleted items here (as well as in
Task 1.3.2 below) in the form of a report refer to Task 1.2.1(b) and file this report as
evidence there]
Task 1.3.2
Many textbooks on group dynamics use a four or five stage model to explain the group
development process:
Define what you mean by group development
Identify and describe each of the four or five stages in the group development
process remember to give at least three examples of typical behaviours and/or
actions at each stage and how these help or hinder the process
Refer back to one of the two formal groups at work that you used as an example
in Task 1.3.1 above at which stage/s of the group development process is this
group operating use at least four examples of behaviours or actions in order to
justify your selection

Demonstrate an understanding of how oral presentations are prepared for and
presented by delivering an actual oral presentation in the workplace
Reference
Timing and
Completion Date
Task 1.4.1
Provide the assessor with your plan/outline/notes for a ten minute oral presentation
on any one topic that you select from any one of the tasks within the 36 learning outcomes
Page 11 of 76
comprising this learnership. Remember to include in your plan how you researched things
like: the topic, the venue, the audiences needs and interests, etc
Now give an oral presentation to the assessor and at least one other witness.
(Before you start, explain to the assessor and the witness/es that your target audience is
meant to be a group of newly appointed ICB Office Administration learners and request
them to act out the role/s of typical members of such an audience.)
The assessor (and optionally the witness/es) will complete the following checklist during
your presentation and provide you with feedback:
INTRODUCTION Tell them what youll tell them
Did you capture their attention?
Did you highlight the objective/purpose of your presentation?
BODY Tell them
Was the topic explained in a logical sequence?
Did you cover no more than 4 to 6 main ideas/points?
Were your explanations clear and relevant?
Did you use practical examples to support your explanations?
Did you demonstrate that you understood the topic?
Optional Were any visual aids that you used clear and appropriate?
CONCLUSION Tell them what you told them
Did you summarise the objective and main ideas in your conclusion?
Did you check for understanding by inviting questions at the end?
Did you handle the questions appropriately?

Page 12 of 76
PRESENTATION SKILLS
Was your voice audible and did you maintain eye contact?
Timing and
Completion Date
Refer to Outcome 7.6

for evidence

for competency
Demonstrate an understanding of the different advertising media describing the advantages Refer to Outcome 7.6
and disadvantages (using South African examples) of:
for evidence
Newspapers
Magazines
Trade journals

for competency
Demonstrate an understanding of the elements of advertising - file this Reference

evidence in Unit 7 as evidence for both Outcome 1.5 and Outcome 7.6
(a) Prior to assessment the learner is to read, study and then use (for example
Word, Excel and/or Powerpoint) to present his/her evidence to the assessor
Task 1.5.1
Demonstrate an understanding of the different types of advertising by describing (with
South African examples):
Institutional or corporate advertising
Product advertising
Pioneering advertising
Competitive advertising
Comparative advertising
How advertising differs from public relations
Task 1.5.2

Page 13 of 76
Yellow pages
Direct mail
Internet
Radio
Television
Outdoor (billboards)
Other
Task 1.5.3
Evaluate your own firms advertising:
Which types of advertising (task 1.5.1 above) does it use and why?

for evidence

for competency
Which advertising media (task 1.5.2 above) does it use and why?
Would you recommend any changes and why?

Page 14 of 76
Unit 2
Public Relations
Outcome 2.1
Understand how public relations developed, explain the purpose of PR and highlight the
advantages of PR to the modern organisation
Outcome 2.2
Outcome 2.3
Explain the purpose of PR activities/tasks and the characteristics of the various communication
media available
Apply PR techniques to achieve the aims and objectives of a particular organisation
Outcome 2.4
Outline the profile of a professional PR practitioner and the reasons for employing his/her services
Outcome 2.5
Instructions to the Assessor for each of the tasks for each of the outcomes:
A. Prior to assessment the learner is to read, study and then use (for example Word, Excel and/or Powerpoint) to package
and present his/her evidence to the assessor
B. At the assessment interview the assessor will ask the learner to clarify his/her understanding of the tasks by answering
any additional questions orally

Page 15 of 76
Understand how public relations developed, explain the purpose of PR and Reference
highlight the advantages of PR to the modern organisation
Timing and
Completion Date
Task 2.1.1
Demonstrate knowledge about the background and development of public relations by
explaining:
The issues faced by large businesses at the beginning of the 20th century and what
PR they used to help them with damage control
Why and how PR developed in Europe after World War 2
Why PR institutes were formed
The purpose and some of the functions of PRISA in South Africa (use Task 2.5.1
as a guide to your answer here)
Task 2.1.2
Demonstrate an understanding of the purpose of PR:
Give examples as to main reasons why an organisation wants to win the cooperation of groups of people and some of the PR techniques that can be used
Why an organization wants two-way communication between itself and its target
public
Why PR, as opposed to advertising, is used to get an organisations products and
services understood
How does PR differ from advertising
Page 16 of 76
Task 2.1.3
Highlight the advantages of PR in:
Developing an overall corporate image and corporate identity as compared to
leaving different disciplines (engineers, architects, printers, etc) to employ their
own views on corporate image
Handling employee communications and labour relations
Crisis management with respect to preserving corporate image (refer to Task
2.3.8 below)

Reference
Timing and
Completion Date
Task 2.2.1
Discuss how PR is employed in, and its impact on, the following areas:
Areas where social responsibility impacts Employees
Legal, environmental and safety compliance
The transformation process in South Africa
Areas of social investment education, housing, health and job creation
Areas of support outside of direct monetary/financial support Providing organisational products or services
Allocating the organisations employees to social projects
Skills transfer
Providing company venues
Some methods to achieve the above outcomes By focusing on fewer but better
Balancing pure philanthropy with enhancing the corporate strategy
Social investments in line with corporate strategy
Page 17 of 76

Explain the purpose of PR activities/tasks and the characteristics of the
various communication media available
Apply PR techniques to achieve the aims and objectives of a particular
organisation
Reference
Timing and
Completion Date
Task 2.3.1
Discuss in detail the factors below and explain why they contribute to a successful event:
Planning
Appropriate date
Adequate resources
Good venue and catering
Task 2.3.2
Add to the list below, and then expand on some good reasons for providing corporate
sponsorships:
Improve corporate image
Attract attention to a product or service
As a result of PR problems being experienced
Reason 4 ______________________
Reason 5 ______________________
Add to the list below, and then expand on the characteristics of a good sponsorship:
Good return on investment expected
Serves as a supplement to, but not a substitute for, advertising
Helps to reach specialised markets
Helps to promote corporate identity
Page 18 of 76
Characteristic 4 ____________________________
Characteristic 5 ____________________________
Task 2.3.3
Add to the list below, and then expand on some good reasons for exhibiting at exhibitions
and trade fairs:
Reaching the right type of audience at the stand

Liaison with the media
Reason 3 _______________________________
Reason 4 _______________________________
Add to the list below, and then expand on the methods that need to be employed in order
to ensure successful participation in an exhibition or trade fair from:
Determine the objectives of the stand

Appoint a focussed stand manager
Employ a reputable contractor and designer to create the stand
Method 4 _____________________________________
Method 5 _____________________________________
Task 2.3.4
Discuss how the correct selection and use of the location, facilities, etc. below will lead to
the success of conferences and seminars:
Venue
Programme
Relevant conference material
Seating
Equipment
Standard of facilities

Page 19 of 76
Catering
Other 8 ______________________
Other 9 ______________________
Task 2.3.5
Discuss an open day around the topics below:
Definition of an open day with respect to Plant and facilities
Who would be invited
Other ______________________
Explain why an open day may improve Customer relations
Community relations
Relations with general public
Employee relations
Other ______________________
Describe in more detail two of the elements below in an open day Address by the MD or CEO
Exhibition of company products or services
Awards
Films
Tour of plant and facilities
Other ______________________
Task 2.3.6
Discuss the advantages and disadvantages of each of the following in promoting good PR:
Sales bulletins
Page 20 of 76
Newsletters
Magazines
Newspapers
Other 5 __________________________
Other 6 __________________________
Task 2.3.7
From the information below discuss:
How each of the factors below affect corporate image Size and nature of business
Product performance
Labour relations
Earnings records
Pricing and service
Trademarks and logos
Advertising
How each the factors below affect a corporate identity programme Development of visual concepts
Adequate research
Clear objectives
Impact and clarity of message
Feedback to ensure the right image is achieved
Task 2.3.8
Use a current crisis at work or a case study of a hypothetical crisis e.g. strike, death of
employee due to poor safety standards, impending retrenchments, or any other and apply
it below as instructed:
Given the definition of a crisis a critical situation; a turning point explain
Page 21 of 76
how your crisis would fit into this definition

Would you say the crisis is Immediate
Emerging
Sustained
and explain why you placed it into one of the above categories
How would you plan to effectively control the damage from your crisis using
Effective structures communication; clearly set out responsibilities; clear

policy & procedures; disaster plans
Identification of hot spots and strategies to minimize damage
Media relations
Any other method 1 ______________________________
Any other method 2 ______________________________
Any other method 2 ______________________________
Task 2.3.9
Give brief descriptions of each of the PR techniques and/or activities below:
Scientific symposia
Public speaking engagements
Authority briefs submitted to agencies and committees
Media releases
Press conferences
Radio and TV interviews

Page 22 of 76
Research
Publications
Corporate advertising
Lobbying
Networking
Press management
Outline the profile of a professional PR practitioner and the reasons for Reference
employing his/her services
Timing and
Completion Date
Task 2.4.1
The profile below is considered essential for a successful PR practitioner.
Explain why these attributes are necessary. If you disagree then that is fine as long as
your reasons are given! Why is a degree necessary, for example? Is moral courage really
necessary given that the PR practitioner operates in a corporate environment? Etc?
Relevant academic background degree; diploma; SETA accredited PR courses
Relevant experience media, industrial relations, business management,
education, planning and logistics or combinations thereof
Membership of PRISA
Personal characteristics Organisational ability
Administrative talent
Proficiency in communications
Tenacity and adaptability
Moral courage and integrity
Task 2.4.2
Page 23 of 76
Explain why you agree (or not) that the following situations below need PR services:
A company needs professional assistance in projecting a suitable corporate image
(also refer to Task 2.3.7)
To soften up a market prior to an advertising campaign
To facilitate two way communication between the company and the public
To remove barriers to communication
Employee communication
To set up a PR programme situation analysis; set objectives; determine target
audience; develop message; strategy and action plans
Crisis management (refer to task 2.3.8)

Reference
Timing and
Completion Date
Task 2.5.1
PRISA (Public Relations Institute of SA) regulates its members as below.
Explain why and how society as a whole benefits from PRISA:
The PRISA code of professional standards Professional conduct truth, accuracy, fairness and responsibility to the
public
Continuing education and research to improve the competence of PR
practitioners
Regulation of conduct towards
Clients and employers
Colleagues
The business environment
Channels of communication
The state
Page 24 of 76
PRISA
Other
The disciplinary function exercised by PRISA when PR practitioners abuse their
position
Any other?

Page 25 of 76
Unit 3
Administrative Practice
Outcome 3.1
Outcome 3.2
(b) Demonstrate an understanding of administrative practice with regard to meetings of
clubs and companies
(c) Describe the procedures at meetings other than clubs and companies
(d) Define the term defamation and explain the defences that may be raised against
accusations of defamation in meetings
(e) Draft the agenda and minutes of meetings - file this evidence in Unit 4 as evidence for both
Outcome 3.2(e) and Outcome 4.4
(f) Write resolutions

(g) Identify extracts from minutes
Outcome 3.3
Draft reports
N.B. File this evidence in Learning Outcome 1.2 of Unit 1 as evidence for both Outcomes 1.2 (c) and 3.3
Outcome 3.4
Outcome 3.5
Page 26 of 76

Reference
Timing and
Completion Date
Task 3.1.1
Demonstrate an understanding the position of directors in a limited company by:
Explaining the difference between directors and shareholders
Discussing the difference between non-executive and executive directors and
listing some of the advantages of each
Giving reasons for a person being disqualified as a director
Outlining the procedures involved in appointing a director into his/her position
Task 3.1.2
Explain what the duties of directors are with respect to all of the following:
The company policy and strategies

Safety, environmental care and compliance to legislation
Interaction with managers of the company who are not themselves directors
Delegation of authority; and the paper trail to be used for this
General conduct at board meetings
Task 3.1.3
The learner must give typical examples to illustrate where directors either act in good
faith, or alternatively act in bad faith, in one of the following situations:
Where a profitable contract is given to one of the companys suppliers in which
the director has a substantial interest
The assumption that a director will exercise care, diligence and skill in the
execution of his duties
Where the director trades a high volume of shares of his company either privately
or on the JSE
Page 27 of 76
Task 3.1.4
Give examples as to how a director can be affected by the following two bodies if he/she
has been proved to be reckless or negligent in the course of her/his duties:
Trade creditors
SA Revenue Service
Discuss the purpose of indemnity insurance with respect to the above
Task 3.1.5
Highlight the key similarities and differences in the responsibilities of directors of a
company and members of a close corporation by contrasting:
The duties of members of a CC towards the CC and outsiders
The duties of directors to the shareholders and outsiders

(b) Demonstrate understanding of administrative practice with regard to
meetings of clubs and companies
(c) Describe the procedures at meetings other than clubs and companies
(d) Define the term defamation and explain the defences that may be raised
against accusations of defamation in meetings
(e) Draft the agenda and minutes of meetings - file this evidence in Outcome
4.4 as evidence for both Outcomes 3.2 (e) and 4.4
(f) Write resolutions and identify extracts from minutes
Reference
Timing and
Completion Date
[N.B. The procedures for meetings of clubs are very similar to those for companies only
Page 28 of 76
they are governed by the clubs constitution this assessment is for companies]
Task 3.2.1
Demonstrate knowledge of the procedures at the Annual General Meeting (AGM) of a
limited company:
Who can attend?
Discuss what quorums are and how they apply to an AGM
What is the role of the company chairman at these meetings?
Discuss the following procedures at an AGM Review of Annual Financial Statements
Chairmans speech main content
Election and remuneration of directors; appointment of auditors; control
over un-issued shares
Adoption of resolutions
Discuss the differences in voting by:
A show of hands
Taking a poll
Proxy votes
Task 3.2.2
Board meetings are held regularly and the purpose is for directors to review the overall
performance of the company, direct strategy and raise resolutions as and when they are
necessary. In the light of this expand on the following:
Explain where a director can be held liable for his conduct at a board meeting
The difference between special resolutions and round robin resolutions
Duties of the board in keeping absent directors abreast of board discussions
Difference between director attendance for critical board meetings and routine
board meetings
Preparation for a board meeting
Sequence of events at a board meeting
Voting procedure
Page 29 of 76
Role and purpose of sub-committee meetings arising out of issues at the main
board meeting
Task 3.2.3
Demonstrate a knowledge of resolutions arising from a board meeting by describing:
What a resolution is
What the requirements are for a well drafted resolution
The role played by the word that in the drafting of a resolution!!
Now draft three specimen resolutions selected from any of the following (the
learner can refer to any suitable text book for guidance):
Appointment of committee; Approval of guarantee; Issue of a prospectus;
Allotment of shares; Transfer of shares; Adoption of agreement;
Declaration of interim dividend; Convening an AGM; Removing a director;
Extending borrowing powers
Task 3.2.4
Explain defamation; how it arises; and any recourse available against accusations within
the ambit below:
Define what defamation is
Give examples as to the delict, or criteria, that is necessary to constitute
defamation.
What is the test for wrongfulness with respect to defamation?
What could give cause to defamation with respect to Directors
Auditors
Conduct/accusations at meetings
Page 30 of 76
Explain valid defences that the accused (i.e. the person being sued for defamation)
can raise to prove his/her comments were not defamatory, even if the recipient
felt adversely affected by the statement
Task 3.2.5 (this is the same task as Task 4.4.1 and does not have to be repeated here)
Provide the assessor with two sets of agenda plus minutes of group meetings that you
have prepared and distributed in the past 12 months, and then clarify verbally:
Refer to Outcome 4.4.1

for evidence
Refer to Outcome 4.4.1

for competency
Reference
Timing and
Completion Date
The background to each meeting

What you intended to achieve when you distributed the agenda
Whether you achieved what you originally set out to accomplish with the agenda
What some of the group dynamics and difficulties were that emerged at the
meeting
How you set out to plan, take notes, organise and finally draft the minutes
Why you decided on the particular format/layout you chose for your minutes
Whether the meeting in fact achieved what the group originally set out to
accomplish
Whether responsibilities, actions and deadlines agreed at the meeting were
achieved

Draft reports
N.B. File this evidence in Learning Outcome 1.2 as evidence for both Outcome 1.2(c) and
Outcome 3.3
Task 3.3.1
Page 31 of 76
Demonstrate the ability to draft reports in appropriate styles in the workplace by providing
the assessor with two reports (preferably one involving accounting/finance and the other
for administrative practice) that you have drafted and distributed in the past 12 months

Refer to Outcome 1.2(c)

for evidence
Refer to Outcome 1.2(c)

for competency
Reference
Competency confirmed
Assessors initials & date
Task 3.4.1
Demonstrate knowledge as to the formation of a close corporation by explaining:
CK1 forms and key information

CK2 and CK2A forms and key information
CK7 forms and key information
Name reservation and registration
Membership interest and Members contribution
Certificates of members interest
Changes in membership
Who can be members persons only or juristic entities?
Disqualification of members
Task 3.4.2
Discuss the position of members in a CC with respect to:
Limited liability
Instances where members can be personally liable ICB National Certificate: Office Administration Learnership
Page 32 of 76
when activities of a close corporation adversely affect third parties
where the CC is derelict in conformance to legislation (including tax

payments to SARS)
member/s signing suretyship for loans
Task 3.4.3
Discuss the statutory requirements of close corporations with respect to:

Annual Financial Statements
Appointment of the Accounting Officer
Annual returns to the Registrar of Companies
Record retention
Winding up and deregistration
Reference
Competency confirmed
Assessors initials & date
Task 3.5.1
Demonstrate an understanding of the nature of, and the differences between, various types
of trusts:
Explain the difference between an ownership trust and a bewind trust
Explain the difference between a testamentary trust and a trust inter vivos
Explain the difference between trusts with an impersonal objective and private
Page 33 of 76
trusts specifically for beneficiaries

Explain what a business trust is
List some essential criterion in the creation of a trust, e.g. there must be an
intention to create a trust; etc.
Task 3.5.2
Demonstrate a knowledge of who the parties to a trust are and also the position of the
trustee/s of a trust, by describing and explaining:
The parties to a trust
The founder
The trustee
The beneficiary
Who can appoint a trustee?
What the duties of trustees are
Reasons as to exclusion of a person as a trustee
The differences in the power and authority of a trustee with respect to
A discretionary trust
A non discretionary trust

What would lead to the termination of a trusteeship?
Other trustee matters trust property: remuneration; litigation
Reasons for the termination of trusts
Task 3.5.3
Briefly explain the position and the rights of beneficiaries in trusts for the following ICB National Certificate: Office Administration Learnership
Page 34 of 76
What recourse does the trust beneficiary have if he/she is not happy with trustee
performance?
What rights does a beneficiary have in respect of the capital and/or income in a
trust for
Unit 4
A bewind trust?
An ownership trust?
Business and Office Administration
Outcome 4.1
Demonstrate an understanding of the role and function of a secretary in the organisation
Outcome 4.2

Outcome 4.3

(a) Prepare and handle correspondence/mail
(b) Manage records
(c) Use computer software (e.g. MS Word, Excel and Powerpoint) and the Internet and E-mail
[learners do not have to prepare (draft/write) correspondence here as this is part of Learning Outcome 1.2
of Unit 1 (Communication) and will be assessed there]
Outcome 4.4
Draft the documentation related to meetings
Outcome 4.5
Demonstrate an understanding of security (including health and safety) measures in a range of

situations at work

Page 35 of 76
Demonstrate an understanding of the role and function of a secretary in the Reference

organisation
Timing and
Completion Date
Task 4.1.1
List and explain the stages involved in office administration:
Receiving incoming information
Processing information
Recording, classifying and filing
Controlling information and making it available for people to take action
Transmitting outgoing information
Task 4.1.2
Organise diaries, appointments and travel arrangements:
Plan and organise a personal daily work routine based on given tasks Identify tasks and prioritise tasks for a given day
Separate tasks into achievable components and select resources needed to
complete the tasks
Complete tasks within designated timelines and/or reprioritise in responses
Page 36 of 76
to reviewed instruction
Schedule appointments, meetings and events For visitors/events expected with appointments
For visitors/events expected without appointments
For visitors/events not expected (without appointments)
Using calendars/planners/schedules/boards and/or electronic scheduling
(N.B. A meeting is an appointment to which you invite people and resources
while an event is an activity that can last 24 hours or longer)
Make business travel and accommodation arrangements and bookings from a
given itinerary Clarify purpose of travel and itinerary
Identify travel and accommodation requirements
Make bookings
Check documentation and rectify discrepancies
Finalise itinerary and forward details to the traveller within designated
deadlines
Tasks 4.1.3 to 4.1.10
Other important functions of a secretary are covered in various other learning units as
follows:
4.1.3 Writing business correspondence - Outcome 1.2
4.1.4 Establishing and maintaining professional working relationships
(individual and group) with superiors, colleagues and clients - Outcome 1.3
4.1.5 Reception protocol and customer service - Outcome 4.2
4.1.6 Effective use of the telephone and office & reprographic equipment ICB National Certificate: Office Administration Learnership
Page 37 of 76
Outcome 4.2
4.1.7 Effective use of computer hardware, software and internet Outcome 4.3
4.1.8 Handle correspondence/mail and manage records Outcome 4.3
4.1.9 Co-ordinate meetings, take minutes and draft all the documentation related
to meetings Outcomes 3.2 and 4.4
4.1.10 Prepare, check and record various financial source documents and handle
petty cash some aspects of Outcomes 5.1 and 5.2

Reference
Timing and
Completion Date
Task 4.2.1
Operate a telephone system effectively in the workplace:
Use all the features of the system
Follow the procedures in the operating manual
Answer calls promptly and clearly using the companys protocol procedures
Correctly identify callers and establish their requirements
Give only disc losable information
Transfer calls to the correct location/person promptly
Record messages effectively using clear and concise language
Distribute messages according to organisational procedures
Make calls using organisational protocol procedures
Convey the message clearly and concisely
Write up an induction guide for a new/relief telephone receptionist on all of the
above organisational protocol, techniques and procedures (note that this induction
Page 38 of 76
guide could well also be used as evidence for one of your reports in Learning
Outcome 1.2 (c)
Note that there are two ways that some of the above items can be assessed:
1. Before the assessment interview but after the learner has formally notified the
assessor that he/she is ready to be assessed - the assessor and/or a witness may
conduct an actual assessment by direct observation in the actual workplace
without warning, e.g. by phoning in during working hours and acting as a
potential or existing client
2. During the assessment interview the assessor may conduct an assessment by
observing or participating in a telephonic roleplay activity involving a potential
or existing client
Task 4.2.2
Receive visitors and attend to their needs so as to ensure a positive image of the
organisation (this includes external visitors and internal staff):
Maintain a warm, friendly, neat and professional reception environment
Receive visitors promptly and courteously
Establish visitors through appropriate and polite questioning and active listening
Interact courteously with clients and staff and project a positive corporate image
Direct or escort visitors as appropriate
Explain courteously the reasons for any delay or non-availability
Identify any situations outside area of responsibility and obtain assistance from
the appropriate person promptly
Write up an induction guide for a new/relief receptionist on all of the above
organisational protocol, techniques and procedures (note that this induction guide
could well also be used as evidence for one of your reports in Learning Outcome
1.2 (c)
Note that there are two ways that some of the above items can be assessed:
1. Before the assessment interview but after the learner has formally notified the
Page 39 of 76
assessor that he/she is ready to be assessed - the assessor and/or a witness may
conduct an actual assessment by direct observation in the actual workplace
without warning, e.g. by visiting the reception area during working hours and
acting as a potential or existing client
2. During the assessment interview the assessor may conduct an assessment by
observing or participating in a roleplay activity involving a visit by a potential or
existing client
Task 4.2.3
Demonstrate the ability to understand the principles of reprographics and to use all the
reprographic and other related equipment that is available in your office:
Describe at least three reprographic equipment/processes that are used in your
organisation (or by a supplier for your organisation) Photocopiers
Computer printers
Other 3 _____________________
Demonstrate your ability to use and maintain two of the above four reprographic
equipment and/or processes that are used in your organisation 1 _____________________
2 _____________________
Demonstrate your ability to use and maintain at least three other items of
equipment that are used in your office Binders and/or laminators
Other 2 _____________________
Other 3 _____________________

Page 40 of 76

(a) Prepare and handle correspondence/mail
(b) Manage records
(c) Use computer software (e.g. MS Word,/Excel/Powerpoint) and the
Internet and E-mail
Reference
Timing and
Completion Date
Task 4.3.1
[This task will not include the ability to write business correspondence (e-mails,
memoranda and letters) in appropriate styles this is included and will be assessed in
Learning Outcome 1 on Communication]
Receive, process and distribute incoming mail and correspondence (including e-mail):
Collect, open, check and, where appropriate, register incoming mail so as to
ensure accuracy of records
Identify and distribute urgent and confidential mail to the correct person/location
Sort mail and despatch to correct location promptly
Identify, record and report any damaged, suspicious or missing items promptly
Receive, process, register and despatch outgoing mail (including instructions by e-mail):
Collect outgoing mail from each section
Check and sort mail to ensure that all items are correctly prepared for despatch
Fold, address and package mail
Classify, weigh and stamp/frank mail according to postal requirements
Arrange for collections by designated courier/s
Record despatch details accurately
Despatch mail to meet designated deadlines

Page 41 of 76
Task 4.3.2
Demonstrate the ability to manage records (including both paper and electronic records)
effectively by (a) handling, (b) processing and (c) maintaining records/documents/ files
systematically and securely.
(a) Handling records:
Classify and sort documents to maintain the integrity of each of the following
systems where appropriate Alphabetic
Numeric
Geographic
Subject
Chronological
Electronic filing
Other
Refer classification uncertainties to an appropriate authority
Index and file documents in the correct locations, e.g. Lever arch files
Filing cabinets
Box files
Off-site locations, e.g. Metrofile
MS Office (or other software) folders, sub-folders and files
E-mail inbox & outbox folders and sub-folders (MS Outlook, etc)
Other
Identify and retrieve files/documents in both paper-based and electronic systems
while implementing safety procedures, e.g. Locate and extract specified files/documents within designated timelines
Record file/document movement and destination in accordance with
Page 42 of 76
security procedures
Despatch file/document to nominated person ensuring confidentiality
procedures are followed
(b) Processing records:
Update and modify existing organisational records to allow for easy access Enter records in each file register regularly and accurately to ensure the
integrity of the filing system
Collect, sort and place individual items in the filing system
Cross reference files as directed for easy access
Archive files as directed Remove inactive files from working system, record on register and
store/archive
Remove dead/obsolete files from system, record on register and
archive/destroy as directed
(c) Maintaining records:
Collect and collate information to be incorporated into a new file (or MS folder)
Create a new file promptly and index accurately
Record the new file on the system register
Establish multiple files/subfiles (or MS folders, sub-folders and files)
Identify and archive inactive and dead files
Task 4.3.3
Demonstrate the ability to use computer software effectively (inputting, checking,
distributing, downloading, printing, filing) and securely (passwords, backup, storage, data
integrity, confidentiality):
Page 43 of 76
Wordprocessing (MS Word or similar)

Spreadsheet (MS Excel or similar)
Graphics (if you do not have a special graphics package on your PC use Excel)
Database (if you do not have a special database package on your PC use Excel)
E-mail (MS Outlook, Outlook Express or similar)
Internet Explorer

Draft documentation related to meetings
Reference
Timing and
Completion Date
Task 4.4.1 (this is the same task as Task 3.2.5 and does not have to be repeated there)
Provide the assessor with two sets of agenda plus minutes of group meetings that you
have prepared and distributed in the past 12 months, and then clarify verbally:
The background to each meeting

What you intended to achieve when you distributed the agenda
Whether you achieved what you originally set out to accomplish with the agenda
What some of the group dynamics and difficulties were that emerged at the
meeting
How you set out to plan, take notes, organise and finally draft the minutes
Why you decided on the particular format/layout you chose for your minutes
Whether the meeting in fact achieved what the group originally set out to
accomplish
Whether responsibilities, actions and deadlines agreed at the meeting were
achieved

Page 44 of 76
Demonstrate an understanding of security measures (including health and Reference

safety) in a range of situations
Timing and
Completion Date
Task 4.5.1
Demonstrate an understanding of safety and security in your office environment:
Describe what you personally do to ensure that Your office is orderly, tidy and free from hazards
You recognise and promptly report potential hazards
You deal competently with any hazardous or potentially hazardous
situations
Describe your companys safety procedures and practices for dealing with Access control and security for visitors, vehicles, possessions (e.g.
firearms, computers, etc)
Access control, behaviour and security for the different categories of staff
Fires and other emergencies
Accidents at work
Task 4.5.2
Demonstrate an ability to react professionally to health, safety and security situations in
your workplace:
Given the following actual or hypothetical incidents at work, perform the
following activities A colleague in your office slipped in the passage and is unconscious you are the only witness and she appears to have sustained a badly
gashed forehead and a broken leg describe what you will do
immediately and then later when, as part of your duties, you officially
Page 45 of 76
report the accident in compliance with the COID Act

There is an electrical fault and a fire breaks out in your office - describe
what you will do immediately then describe what you will need to do
later in terms of any legislation and the companys own policies and
procedures
You have been asked to take responsibility for first aid for your office
building which consists of one office floor, with 10 offices for 20 staff
and an outside parking area motivate what items you wish to include in
a first aid kit and why; what first aid training you propose and why; and
then prepare a costing now, assuming that your proposal and budget
have been approved by management, prepare a sample official order as
well as a cheque requisition
One of your own filing clerks has just informed you that she has just been
diagnosed as HIV positive and asks for your advice and support
summarise your companys Aids Policy for this employee and also
describe what personal actions you will be taking over the next six
months in your capacity as her supervisor to support her

Page 46 of 76
Unit 5
Financial Accounting
Outcome 5.1
Outcome 5.2
Outcome 5.3
Prepare ledger balances and an initial trial balance for a sole proprietorship
Outcome 5.4
Process year-end adjustments and prepare income statements and balance sheets for a sole
proprietorship
Outcome 5.5
Explain:
(a) the key legal requirements (from an ownership, accounting and taxation perspective) for sole
proprietorships, partnerships, close corporations and companies
(b) how the financial statements for Outcome 5.4 would differ (if the legal entity was a partnership,
close corporation or company) with respect to owners equity, taxation and profit distribution
Instructions to the Assessor

Request the learner to produce a minimum of three documentations each (for all the aspects of tasks 5.1, 5.2, 5.3 and
5.4 to enable you, as the Assessor, to evaluate the evidence supplied for this unit
Also request the learner to produce a summary in tabular format for each of tasks 5.5 (a) and 5.5 (b) and then to
demonstrate his/her knowledge and understanding by answering your questions
Page 47 of 76

Reference
Timing and
Completion Date
Task 5.1.1
Process source documents relating to all types of goods and services (of a capital or
revenue nature) supplied :
Prepare and check invoices and credit notes
Ensure VAT compliance
Process sales, sales returns and general journals using both the periodic and
perpetual inventory systems
Post these journals to the general, debtors and creditors ledgers
Task 5.1.2
Receive and record receipts (of a capital or revenue nature):
Check and reconcile receipts against e.g. statements, invoices, till registers,
deposit slips and electronic banking records
Process cash receipts journals and any related general journal entries using both
the periodic and perpetual inventory systems
Check and process interest and cash/settlement discounts and reversals of
payments
Post journals to the general, debtors and creditors ledgers

Page 48 of 76

Reference
Timing and
Completion Date
Task 5.2.1
Process documents relating to all types of goods and services (of a capital or revenue
nature) received:
Check invoices, debit notes and credit notes against e.g. quotes, orders, trade
discounts, delivery notes, proof of delivery signatures, VAT compliance, etc
Identify discrepancies in pricing, quantities delivered, discounts, etc.
Process purchases, purchases returns and general journals using both the periodic
and perpetual inventory systems
Check and reconcile creditors statements
Task 5.2.2
Prepare, make and record authorised payments (of a capital or revenue nature):
Calculate, check, reconcile, schedule and make payments against e.g. statements,
invoices, cheque/electronic requisitions, signatures, electronic banking records,
etc
Process cash payments journals and any related general journal entries using both
the periodic and perpetual inventory systems
Check and process interest and cash/settlement discounts and reversals of receipts
Page 49 of 76
Reconcile creditors statements

Reference
Timing and
Completion Date
Task 5.3.1
Use evidence from learning outcomes 5.1 and 5.2 to demonstrate an understanding of
how:
Cash, credit and other transactions are processed from source documents into all
the journals (subsidiary books) in compliance with statutory legislation (e.g. VAT,
Employees Tax, SDL and UIF)
Journals (subsidiary books) are posted to the general, debtors and creditors ledgers
All the accounts are balanced
Task 5.3.2
Perform a month-end bank reconciliation:
Entries on the bank statement are compared (ticked off) to entries in the cash book
Differences are highlighted in the cash book or bank statement and itemised
Entries on bank statement not recorded in the cash book (cash receipts and
payments journals) are entered in the cash book
Other differences and bank errors are entered in the bank reconciliation statement
Draft a monthly bank reconciliation statement to reconcile the bank statement
balance and the general ledger bank account
Task 5.3.3
Prepare ledger balances and reconcile control/clearing accounts:
Prepare a debtors list and reconcile to the debtors control account
Prepare a creditors list and reconcile to the creditors control account
Given a simple salary register, post this to the general ledger and reconcile all the
Page 50 of 76
payroll and statutory clearing/control accounts as well as the VAT control

account
Identify and resolve (or refer) any discrepancies
Task 5.3.4
Draft an initial (pre-adjustment) trial balance:
The trial balance must balance
Any discrepancies and/or anomalies must be identified and resolved (or reported)
Process year-end adjustments and prepare income statements and balance Reference
sheets for a sole proprietorship
Timing and
Completion Date
Task 5.4.1
Given a pre-adjustment trial balance for a sole trader, provide for and journalise the
following simple adjustments:
Stock valuation and cost of sales (periodic and perpetual inventory methods)
Stock valuation and cost of sales (using FIFO, LIFO and Average Weighted Cost
methods)
Depreciation (straight-line and diminishing balance methods)
Prepaid and accrued expenses
Prepaid and accrued income
Reversals of accruals and prepayments
Corrections of errors
Bad debts written off (no provision for doubtful debts)
Profit and/or loss on disposal of assets
Task 5.4.2
Use the information generated in task 5.4.1 above to draft the following two financial
statements in accordance with GAAP:
Income Statement
Page 51 of 76
Balance Sheet
In these financial statements, include either:
(a) brief notes to highlight the details of line items or
(b) expand on these line items in more detail

Explain:
(a) the key legal requirements (from an ownership, accounting and taxation perspective)
for sole proprietorships, partnerships, close corporations and companies
Reference
(b) how the financial statements for Outcome 5.4 would differ (if the legal entity was a
partnership, close corporation or company) with respect to owners equity, taxation
and profit distribution
Timing and
Completion Date
Task 5.5.1
Using MS Word or Excel, the learner must provide the assessor with a summary in tabular
format that highlights the key differences (from a legal, ownership, accounting and tax
perspective) between the following types of business entities:
Sole Proprietorship
Partnership
Close Corporation
Private Company
Public Company
The assessor will then ask the learner questions to clarify and test his/her knowledge and
understanding of these key differences and make notes on the learners summary table
Task 5.5.2
The learner must use one of his/her documentations of task 5.4.2 above to prepare a
second summary in tabular format to highlight the key differences in the presentation of
the Financial Statements (Income Statement and Balance Sheet) of the following business
Page 52 of 76
entities:
Sole Proprietorship
Partnership
Close Corporation
Company - Private or Public
The assessor will then ask the learner questions to clarify and test his/her basic knowledge
and understanding of the following key differences in each entitys financial statements
and make notes on the learners summary table:
How profits are taxed and distributed
What Owners Equity consists of and how it is calculated
What kind of verification/auditing is required

Page 53 of 76
Unit 6
Cost and Management Accounting
Outcome 6.1
Outcome 6.2
Demonstrate an understanding of fixed and variable overheads; how to allocate overheads; and
also how to deal with over- or under-applied overheads
Distinguish between absorption costing and marginal costing; and then use marginal costing to
calculate breakeven
Outcome 6.3
Distinguish between process costing and job costing
Outcome 6.4
Demonstrate a knowledge of stock valuation; also define equivalent units using FIFO and AWC
stock valuation methods
Outcome 6.5

Page 54 of 76

Reference
Timing and
Completion Date
Task 6.1.1
Provide information for three wage earners:
Normal hours worked and the hourly rate
Overtime hours worked
Overtime hours on a Sunday
PAYE/SITE and UIF deductions
Pension fund deduction
From this information prepare the three payslips; include gross pay, deductions for
SITE/PAYE, UIF & pension fund and net pay
Task 6.1.2
Calculate bonuses for a staff of at least 6 workers based on one of the following schemes:
Rowan bonus scheme
Hasley bonus scheme
Another bonus scheme made up of appropriate productivity measurements
Task 6.1.3
Using the three payslips from Task 6.1.1 above, and including amounts for the company
contribution to the pension fund, prepare a wages register and draft a weekly or monthly
journal entry to include:
Gross amount to wages control
Net wages for payment to employees
Pension fund liability
UIF liability
SITE/PAYE liability
Page 55 of 76
Demonstrate how wage costs are journalised to various cost centres from the wage
control account based on wages paid, a % factor and/or the number of workers per
cost centre
Also explain how the labour costs for a labour force of, say, 50 workers would be
allocated from the wages control to various cost centres in an accounting system
Task 6.1.4
Provide a simple flow chart setting out:
How either
Clock cards or
Electronic swipe records
are collected and hours summarised for employees

How the cards are fed into or downloaded into a standard software system for
wages
How gross pay is calculated and how deductions are calculated
How various cost summaries are prepared and printed
Just the concept and not all the detail are required
Briefly describe the advantages of a payroll software system over a manual system taking
volumes of data into consideration, and name two popular payroll software packages

Page 56 of 76

Demonstrate an understanding of fixed and variable overheads; how to allocate overheads; Portfolio of Evidence
and how to deal with over- or under-applied overheads
Distinguish between absorption costing and marginal costing; and use marginal costing to
calculate a breakeven point
Reference
Timing and
Completion Date
Task 6.2.1
Demonstrate knowledge of the difference between fixed costs and variable costs by
carrying out the following exercises:
Classify the following costs into fixed and variable wages, salaries, electricity,
rent, depreciation, machine consumables, petrol for delivery vehicles, advertising,
bank charges, telephones, stationery
Draw two graphs 1. Fixed costs use one line for plotting how total fixed costs move in
relation to increased production and sales; and another line plotting how
fixed costs per unit move in relation to increased production and sales
2. Variable costs use one line for plotting how total variable costs move in
relation to increased production and sales; and another line plotting how
variable costs per unit move in relation to increased production and sales
Task 6.2.2
Demonstrate an understanding of marginal costing by showing how breaking up costs into
variable costs and fixed costs can be applied to basic breakeven analysis:
Use the selling price per unit and variable cost per unit to calculate the contribution
margin per unit
Calculate breakeven units (volume) using total fixed costs and contribution margin
per unit
Also calculate the breakeven sales (in rands)
Given all the above, also calculate the number of units needed to achieve a target
Page 57 of 76
profit
Task 6.2.3
Demonstrate an understanding of absorption costing by setting out an income statement in
(i) marginal costing and (ii) absorption costing layout, given the following sales and cost
information:
Sales
Factory variable costs
Factory fixed costs
Selling and admin variable costs
Selling and admin fixed costs
Task 6.2.4
Demonstrate an understanding of how to allocate overheads to departments, given expense
line items with distribution criteria for three departments:
Examples of cost line items Wages
Canteen costs
Depreciation
Rent
Insurance for machinery
Examples of distribution (allocation) criteria Number of employees per department
Value of machinery per department
Square metres of floor space per department
Task 6.2.5
Demonstrate knowledge of the impact of volumes in accounting for fixed overheads:
Volume variances for fixed overheads in a standard accounting system
Describe what over and under applied overheads are
Page 58 of 76
Draft a journal entry to clear an over applied overhead

Draft a journal entry to clear an under applied overhead

Distinguish between process costing and job costing
Reference
Timing and
Completion Date
Task 6.3.1
Demonstrate knowledge of the difference between process costing and job costing:
Describe process costing The nature and attributes of the type of products and operations that fall
under process costing
Give some examples of the type of businesses that would use process
costing
Provide a description of how costs are accumulated and distributed
Describe how standard costs are used in process costing
Describe job costing Give some examples of the type of products and businesses that would use
job costing
Describe how costs would be accumulated on a job card
Explain why actual costs (and not standard costs) are used in job costing
Task 6.3.2
Draw a basic flow diagram to illustrate:
Process costing
Page 59 of 76
Job costing
Demonstrate a knowledge of stock valuation; also define equivalent units Reference

using FIFO and AWC stock valuation methods
Timing and
Completion Date
Task 6.4.1
Demonstrate knowledge of both FIFO (first in first out) and AWC (average weighted cost)
in a perpetual stock system by calculating year-end values for both stock (inventory) and
cost of sales, given:
Two purchases with unit cost increasing

One sale using a mix of the first two purchases
Then an additional two more purchases with unit cost increasing
Finally another sale using a mix of the last two purchases as well as the remainder
of the first set of purchases
Then contrast the above by using the periodic stock method to arrive at a FIFO valuation
for year-end values for stock and cost of sales
Task 6.4.2
Demonstrate knowledge of process costing by:
Describing what it is
Demonstrate why equivalent units are used in process costing
Distinguish between material costs and making costs (wages and overheads)
Explain why materials are valued without equivalent units; but why the making

Page 60 of 76
value requires the use of equivalent units

Discuss how FIFO and AWC stock valuation can be applied to process costing
Reference
Timing and
Completion Date
Task 6.5.1
Select a case study example (or work from an actual contract at work) which includes the
following transactions:
Expenses for the contract incurred during the contract period; wages, salaries, plant
hire costs, materials, head office expenses, and other expenses
Some balances carried forward from the previous contract period materials,
plant, accrued wages
Some closing balances to be carried forward to the next period materials, plant,
accrued wages
Provide a value of work certified
Prepare a contract WIP (work in progress) account from this information and calculate a
net balance to be carried forward to the next period
Task 6.5.2
Demonstrate how the estimated total profit of a contract can be established:
Extract the cost of the contract to date from the amount arrived at in task 6.5.1
above
Provide for the balance of costs expected to be incurred for the remainder of the
contract
Provide an amount for contingencies
Page 61 of 76
Provide for some closing balances that can be used elsewhere on another contract,
e.g. materials and plant
Provide the final contract price or total revenue for the contract
Calculate the final estimated profit for the contract based on all the above
Task 6.5.3
Demonstrate an understanding of how to apportion the final estimated profit into the
contract value to date:
Use the final profit for the contract (calculated in task 6.5.2 above) to calculate the
present value of a contract using one of the following
Cost of completion method
Value of work certified to final contract sales
Calculate a reserve against apportioned profit based on cash received in relation to
work certified

Page 62 of 76
Unit 7
Marketing
Outcome 7.1
Identify the elements and illustrate the dynamics of the marketing environment; also differentiate
between market segments and market sectors
Outcome 7.2
Outcome 7.3
Demonstrate an understanding of consumer behaviour and how products/services are developed to

satisfy consumer needs
Outcome 7.4
Relate how products, product development and pricing issues determine marketing decisions
Outcome 7.5
Describe the strategic marketing process taking into consideration marketing management and
marketing communication
Outcome 7.6

N.B. Evidence for Learning Outcome 1.5 of Unit 1 must be filed here as evidence for both Outcomes 1.5 and 7.6
Page 63 of 76

Identify the elements and illustrate the dynamics of the marketing
environment; also differentiate between market segments and market
sectors
Reference
Timing and
Completion Date
Task 7.1.1
Describe the attributes of the three types of competition below:
Fair competition
Monopoly
Oligopoly
Task 7.1.2
List and describe (in one or two sentences each):
Economic environment - three indices that measure economic performance 1 _____________________
2 _____________________
3 _____________________
Social environment - three general aspects of the South African social
environment that affects the countrys business environment 1 _____________________
2 _____________________
3 _____________________
Task 7.1.3
Discuss aspects of a SWOT analysis:
Page 64 of 76
What does SWOT stand for?
Arising from this SWOT analysis, provide at least three different types of
strategy can be pursued by a company
Strategy 1 _____________________
Strategy 2 _____________________
Strategy 3 _____________________
Task 7.1.4
Demonstrate your knowledge of the market segmentation process:
Give a definition of a market segment

How does a market segment differ from a market sector
Differentiate between a broad product market and a target market
Briefly describe the attributes of each of these two markets
Describe shotgun approach to a market and a rifle approach
How would product differentiation assist in reaching target markets?

Reference
Timing and
Completion Date
Task 7.2.1
Describe the advantages and disadvantages of the types of research methods below:
Questionnaires
Page 65 of 76
Telephone canvassing
In-depth personal interviews
Task 7.2.2
List various types of questions that will be asked when researching a market - two
examples are (but list more):
Who will buy the product?

Who are the competition?
3 ______________________
4 ______________________
5 ______________________
6 ______________________
7 ______________________
8 ______________________
Task 7.2.3
Identify eight steps in the marketing research process:
1 ______________________
2 ______________________
3 ______________________
4 ______________________
5 ______________________
6 ______________________

Page 66 of 76
7 ______________________
8 ______________________

Demonstrate an understanding of consumer behaviour and how products and
services are developed to satisfy consumer needs
Reference
Timing and
Completion Date
Task 7.3.1
Discuss the motivation and psychological needs of individual consumers:
Set out Maslows hierarchy of needs and give two examples as to what type of
consumer needs could be satisfied at each level
List and discuss examples of three psychological influences for an individual
One example is - needs motivate customers and customers seek benefits
to meet their needs
Example 2 _______________________________
Example 3 _______________________________
Task 7.3.2
Discuss three aspects about the profile of a company/organisation that may influence
consumers when they purchase goods or services from a company:
Page 67 of 76
Aspect 1 _______________________________
Aspect 2 _______________________________
Aspect 3 _______________________________
Task 7.3.3
Give an example of each type of product below, and then discuss the attributes of each
product class:
Example of a convenience product ____________________
Attribute 1 _________________________
Attribute 2 _________________________
Attribute 3 _________________________
Example of a shopping product ____________________
Attribute 1 _________________________
Attribute 2 _________________________
Attribute 3 _________________________
Example of a speciality product ____________________
Attribute 1 _________________________
Attribute 2 _________________________
Attribute 3 _________________________
Task 7.3.4
Page 68 of 76
Discuss how consumers are influenced by each of the two below:

Branding
Packaging

Relate how products, product development and pricing issues determine
marketing decisions
Reference
Timing and
Completion Date
Task 7.4.1
Briefly discuss the characteristics of each of the stages/phases in a products life cycle
below:
Introduction
Growth
Maturity
Decline
Additionally, describe the type of pricing policy likely to be employed during each stage
of a products life cycle:
Introduction
Growth
Maturity
Decline
Task 7.4.2
Page 69 of 76
Give examples of how pricing decisions will be affected by the following:

Sales expansion or gain in market share
Profitability
Competition
Cost push (cost oriented)
Demand pull (demand based)
Task 7.4.3
Explain the concepts below in terms of how they can affect pricing:
Marginal costing
Breakeven analysis
Task 7.4.4
Discuss the discount methods below:
Discount on list price
Promotional allowances
Discount vouchers
Rebates for volumes achieved
Task 7.4.5
Describe the following:
Loss leaders
Bait pricing
Psychological pricing
Product bundle pricing
Page 70 of 76
Task 7.4.6
Write a short description of the middlemen functions below:
Accumulating
Bulk breaking
Sorting
Assorting
and then discuss briefly three advantages of middlemen:
Advantage 1 _________________________
Advantage 2 _________________________
Advantage 3 _________________________
Task 7.4.7
Give three South African examples of the following types of middlemen:
Retailers
Wholesalers
Agents/brokers

Describe the strategic marketing process taking into consideration marketing
management and marketing communication
Reference
Timing and
Completion Date
Task 7.5.1
Page 71 of 76
Describe the 4 Ps of marketing and give brief examples of how each one affects the
marketing mix in reaching a target market:
P1 _______________________
Examples _____________________________________________________
P2 _______________________
Examples _____________________________________________________
P3 _______________________
Examples _____________________________________________________
P4 _______________________
Examples _____________________________________________________
Task 7.5.2
Discuss aspects of providing customer value for each of the following:
Taking the customers point of view to give customer satisfaction
How customers perceive benefits and costs and how their buying decisions are
affected by this
How competition affects customer decisions
Task 7.5.3
Discuss marketing management in relation to the following:
Researching markets
Forecasting consumer reaction to products depending on the 4 Ps
Predicting product life cycles
Page 72 of 76
Task 7.5.5
Discuss the attributes of the following types of companies, and give an example of each
type in South Africa today:
Market leader
Market challengers
Followers
Niches
Task 7.5.6
Case Study:
You have been asked to provide a summary of the structure of a marketing plan (in the
form of a diagram or mindmap or table highlighting the key components)

Page 73 of 76

N.B. Evidence for Learning Outcome 1.5 of Unit 1 must be filed here as evidence for both
Outcome 1.5 and Outcome 7.6
Reference

Timing and
Completion Date
Page 74 of 76
Task 7.6.1
Demonstrate an understanding of the different types of advertising by describing (with
South African examples):
Institutional or corporate advertising

Product advertising
Pioneering advertising
Competitive advertising
Comparative advertising
How advertising differs from public relations
Task 7.6.2
Demonstrate an understanding of the different advertising media describing the advantages
and disadvantages (using South African examples) of:
Newspapers
Magazines
Trade journals
Yellow pages
Direct mail
Internet
Radio
Television
Outdoor (billboards)
Other
Page 75 of 76
Task 7.6.3
Evaluate your own organisations advertising:
Which types of advertising (task 7.6.1 above) does it use and why?
Which advertising media (task 7.6.2 above) does it use and why?
Would you recommend any changes and why?

Page 76 of 76

16 Office Admin Practical Training Logbook

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

16 Office Admin Practical Training Logbook

Uploaded by

Copyright:

Available Formats

ICB LEARNERSHIP

SAQA Qualification ID No. 23618

Purpose of the Practical Training Record (Logbook):

Portfolio of Evidence (Training Record):

Examinations Report form

Contents of this Assessment Record

Identify, understand and apply concepts of communication theory

Demonstrate an understanding of the elements of advertising

Understand PR in relation to the social environment that PR operates in

ICB National Certificate: Office Administration Learnership

Describe how the PR profession regulates itself

(f) Write resolutions

Describe the conduct of a close corporation

Describe the conduct of a trust

ICB National Certificate: Office Administration Learnership

Business and Office Administration

Demonstrate an understanding of the role and function of a secretary in the organisation

Use the telephone and demonstrate competence as a receptionist

Demonstrate your ability to:

Draft the documentation related to meetings

Record income and receipts for a sole proprietorship

Make and record payments for a sole proprietorship

ICB National Certificate: Office Administration Learnership

Cost and Management Accounting

Demonstrate a knowledge of various methods of labour remuneration

Distinguish between process and job costing

Prepare contract accounts

Demonstrate a basic understanding of marketing information systems

Demonstrate an understanding of the elements of advertising

ICB National Certificate: Office Administration Learnership

Identify, understand and apply concepts of communication theory

Demonstrate an understanding of the elements of advertising

Instructions to the Learner

ICB National Certificate: Office Administration Learnership

Learning Outcome 1.1

Instructions for each of the following tasks:

Learning Outcome 1.2

Learning Outcome 1.3

Instructions for each of the following tasks:

achieving your organisations objectives

Learning Outcome 1.4

INTRODUCTION Tell them what youll tell them

Did you capture their attention?

Did you highlight the objective/purpose of your presentation?

BODY Tell them

Was the topic explained in a logical sequence?

Did you cover no more than 4 to 6 main ideas/points?

Were your explanations clear and relevant?

Did you use practical examples to support your explanations?

Did you demonstrate that you understood the topic?

CONCLUSION Tell them what you told them

Did you check for understanding by inviting questions at the end?

Did you handle the questions appropriately?

ICB National Certificate: Office Administration Learnership

Learning Outcome 1.5

Refer to Outcome 7.6

Refer to Outcome 7.6

Refer to Outcome 7.6

Demonstrate an understanding of the elements of advertising - file this Reference

ICB National Certificate: Office Administration Learnership

Refer to Outcome 7.6

Refer to Outcome 7.6

ICB National Certificate: Office Administration Learnership