Travel Offi ce Procedures N5

TVET FIRST

Travel Offi ce Procedures N5

Changes to the previous curriculum New content

BRAND NEW CONTENT:

Module 1: Introduc on to entrepreneurship and accoun ng principles

LO 1.1 Introduc on to entrepreneurship and accoun ng principles

LO 1: Introduc on to entrepreneurship

• 1.1 Defi ne entrepreneurship. • 1.2 Diff eren ate between intrapreneur and entrepreneur. • 1.3 Diff eren 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.

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

• 9.1 Extract General Ledger balances and list these to test the validity of bookkeeping. • 9.2 Explain the diff erence between the Balance

Sheet sec on and the Nominal Accounts sec on.

Module 8: Wages Journal

(all new content)

Module 9: Trial balance

(second bullet is new)

Module 10: Financial Statements: Income Statements and Balance Sheet

(fi rst bullet is new)

Module 10: Financial Statements: Income Statements and Balance Sheet

• 10.1 Sources of fi nancing relevant to tourism establishments: – Capital (fi xed/working capital/growth) – Equity fi nancing – Borrowed capital

TVET FIRST

Travel Offi ce Procedures N5

Changes to the previous curriculum New content

OLD CONTENT 1995 SYLLABUS THAT HAS BEEN REDUCED IN 2021 SYLLABUS : Reduced content in the 2021 syllabus for LO 2.7 Balancing the General Ledger accounts: In the 1995 syllabus, students were required to post all the totals from the journals to the accounts. In the 2021 syllabus, they are only required to post the totals from the bank columns and balance the bank account in the General Ledger. OLD CONTENT 1995 SYLLABUS NEW PLACE/ ORDER IN 2021 SYLLABUS : Source documents now appear in every unit where the specifi c journal is taught. See Module 2–5.

Module 7: Balancing the General Ledger accounts

• 7.1 Balance the bank account in the General Ledger. Make use of opening balances (debit or credit), as well as totals of bank columns of Cash Receipts and Cash Payments Journals.

OLD CONTENT 1995 SYLLABUS THAT DOES NOT APPEAR IN THE 2021 SYLLABUS FOR TOP N5:

Module 2: Principles of South African law

1. South African law 2. Law of contracts 3. Contracts on purchase of sale

The sec on on law has moved to TOP N6 and the outcomes have been expanded on. The law module has been replaced by the new content in Module 1 Introduc on to entrepreneurship and accoun ng principles in the TOP N5 2021 syllabus.

Important points

1. This version of the book contains all of the addi ons and changes to the new syllabus and follows the order of the syllabus. 2. There is a Lecturer’s Guide with: • background informa on • suggested teaching plans • lesson plan templates

TVET FIRST

Travel Offi ce Procedures N5

• comprehensive answers • memorandum to the prac ce exam. 3. There is a Workbook with space to answer every ac vity and the prac ce exam in the Student’s Book.

Features of TVET First Travel Offi ce Procedures N5

• The book is fully aligned with the new 2021 curriculum – our book follows the structure of the new syllabus to make it easy for you to follow the syllabus. See the overview of outcomes at the beginning of each module that are linked to the syllabus. • Every module begins with a ‘starter ac vity’ that has been designed to determine what the student’s prior/ exis ng knowledge is before star ng the module. The starter ac vity also introduces students to the new content and links the content to their exis ng knowledge. • The book has an open and fresh layout, with user-friendly text that is easy to read. See key words boxes in the margins that highlight and defi ne key terms. • Concepts are clear and easy to follow, with worked examples and step-by-step explana ons. • The content and number of ac vi es are also aligned with the prescribed weigh ng of the syllabus. This is outlined in a useful six-month teaching plan. • The book also includes case studies combined with ac vi es to give students the opportunity to engage with the content in real-life scenarios and apply their knowledge of accoun ng to fi nd the answers. • Useful summaries appear at the end of every module. The summaries will assist students while studying to give them a good overview of what they should know. • Summa ve assessments at the end of every module are modelled on typical exam-style ques ons to ensure that students get enough prac ce reading and answering exam-style ques ons. • A prac ce exam at the end of the Student’s Book, with a memorandum in the Lecturer’s Guide, will give students the opportunity to complete a mock exam based on the new content in the syllabus. • The Lecturer’s Guide includes a useful overview of the learning outcomes and learning content, which can be used to compile your own six-month teaching plan.

TVET First author

Michelle Fourie