This is the THIRD module for the National Diploma, Public Sector Accounting, SAQA ID 20353. You will learn about the public sector and its components in terms of basis of funding, legislation, role, structure, reporting and interrelationships. You will understand the role of the Office of the Auditor General and Public Accounts Committee in relation to the financial management system in a public service organisation and parliament. Further along you will be able to describe the role of the Institute of Public Finance and Auditing.


You will learn how to:

  • Prepare an income statement that consolidates entities according to legal requirements
  • Analyse the difficulties in measuring performance in public services
  • Evaluate the process of performance measurement in a specific public sector context


Students should have completed the National Certificate: Public Sector Accounting, which consist of the previous 4 learning areas required. There is an exam through ICB required for this course.


Course available:

Agent Certificate                                   (Course Code: PSA007)