TVET FIRST
Travel Office Procedures N5
Changes to the previous curriculum
New content
BRAND NEW CONTENT: Module 1: Introduc on to entrepreneurship and accoun ng principles
LO 1: Introduc on to entrepreneurship
LO 1.1 Introduc on to entrepreneurship and accoun ng principles
• 1.2 Differen ate between intrapreneur and entrepreneur.
• 1.1 Define entrepreneurship.
• 1.3 Differen ate the SKAV (Skills, Knowledge, A tudes, Values) of entrepreneurial behaviour in rela on to tourism. • 1.4 Describe types of small businesses that are legal in South Africa. • 1.5 Advantages and disadvantages of small business types. Module 8: Wages Journal (all new content)
LO 8: Wages Journal • 8.1 Complete a Wages Journal, including hourly wage system and over me remunera on. • 8.2 Record employee’s deduc ons: Pension fund, PAYE, UIF and Medical fund. • 8.3 Record employer’s share of deduc ons: Pension fund and Medical fund. • 8.4 Close off the Wages Journal.
Module 9: Trial balance (second bullet is new)
Module 9: Trial balance • 9.1 Extract General Ledger balances and list these to test the validity of bookkeeping. • 9.2 Explain the difference between the Balance Sheet sec on and the Nominal Accounts sec on.
Module 10: Financial Statements: Income Statements and Balance Sheet (first bullet is new)
Module 10: Financial Statements: Income Statements and Balance Sheet • 10.1 Sources of financing relevant to tourism establishments: – Capital (fixed/working capital/growth) – Equity financing – Borrowed capital
Travel Office Procedures N5
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