Training Plan: Bookkeeper & Accounts — Tsakane Sebone

Employee ID: HR-EMP-00024 | Email: accounts@velobiotics.co.za

Reports To: Chomba Chuma (General Manager)

Role: Bookkeeper & Accounts — financial backbone of Velobiotics

Currency: ZAR

---

1. Role Overview

Tsakane owns every rand that flows in and out of Velobiotics. From supplier invoices to sales receipts, from payroll journals to tax submissions — all bookkeeping, reconciliations, expense approvals, and reporting happen exclusively in ERPNext. Nothing lives in spreadsheets.

---

2. Daily Inputs

2.1 Sales Invoice Review

What: Review all new sales invoices for accuracy

How in ERPNext:

1. Go to Selling → Sales Invoice → filter by today's date, draft status

2. Check each: customer, items, quantities, rates, VAT (15%)

3. Verify: pricing matches Item Price records (flag R0.00 items)

4. Submit approved invoices

2.2 Payment Entry Processing

What: Record all payments received and made

How in ERPNext:

1. Go to Accounts → Payment Entry → New

2. For receipts: Payment Type = "Receive", Customer, amount, reference (bank statement ref)

3. For payments: Payment Type = "Pay", Supplier, amount, reference

4. Allocate to correct invoice(s) — match by reference or amount

5. Save → Submit

2.3 Bank Statement Reconciliation

What: Match bank transactions to ERPNext records

How:

1. Go to Accounts → Bank Reconciliation

2. Upload or enter bank statement transactions

3. Match each transaction to Payment Entry or Journal Entry

4. Flag unmatched items for investigation

5. Items over R1,000 unmatched → escalate to Chomba

2.4 Expense Claim Processing

What: Review and process employee expense claims

How:

1. Go to HR → Expense Claim → filter by status = Pending

2. Review: receipts, amounts, expense type

3. Approve valid claims → reject with reason if invalid

4. Create Payment Entry for approved claims

---

3. Weekly Inputs

3.1 AR Aging Report

What: Review debtor aging and follow up on overdue accounts

When: Every Monday

How:

1. Go to Reports → "CD-Velobiotics Debtor Age Analysis"

2. Review: Current, 1-30, 31-60, 61-90, 91+ days

3. For invoices 30+ days overdue → notify Precious (B2B) or Bridget (B2C)

4. For invoices 90+ days → escalate to Chomba for write-off or legal action

5. Log follow-up in Debtor Followup (if using Finance agent)

3.2 AP Aging Report

What: Review creditor aging

How:

1. Go to Reports → "CD-Velobiotics Creditor Age Analysis"

2. Review: Current, 1-30, 31-60, 61-90, 91+ days

3. Flag overdue supplier accounts for payment

4. Check for early-payment discounts available

3.3 Weekly Bank Reconciliation

What: Complete weekly bank reconciliation

How:

1. Download FNB bank statement for the week

2. Import or enter into ERPNext Bank Reconciliation

3. Match all transactions

4. Target: zero unmatched items >R1,000

5. Flag unmatched items to Chomba if >R50,000 total

3.4 Supplier Statement Reconciliation

What: Reconcile key supplier accounts

How:

1. Go to Reports → "CD-Velobiotics Supplier Statement"

2. Review: opening balance, transactions, closing balance

3. Match to supplier invoices and payments

4. Flag discrepancies

---

4. Monthly Inputs

4.1 Month-End Close (25th of month)

What: Execute month-end close checklist

Checklist:

1. [ ] All Sales Invoices submitted (no drafts remaining)

2. [ ] All Purchase Invoices submitted

3. [ ] All Payment Entries allocated to invoices

4. [ ] Bank reconciliation complete (zero unmatched >R1,000)

5. [ ] AR aging reviewed and overdue accounts followed up

6. [ ] AP aging reviewed and payments scheduled

7. [ ] Stock valuation verified (Finished Goods - V)

8. [ ] Salary slips verified and submitted

9. [ ] Payroll recognition JV created

10. [ ] Accruals and prepayments posted (if any)

11. [ ] VAT computation complete (Output - Input = Net payable)

12. [ ] Financial statements generated (P&L, Balance Sheet)

4.2 VAT Period Summary

What: Compute VAT for the period

How:

1. Output VAT: sum of VAT charged on all Sales Invoices (15% of taxable amount)

2. Input VAT: sum of VAT claimed on Purchase Invoices (15% of taxable amount)

3. Net = Output - Input (payable if positive, refundable if negative)

4. Verify against GL entries to VAT accounts

5. File VAT201 return via SARS eFiling by due date

6. Save VAT_Period_Summary

4.3 Monthly P&L Summary

What: Generate and review monthly P&L

How:

1. Go to Reports → "CD-Velobiotics Monthly P&L Summary"

2. Review: Revenue, COGS, Gross Profit, Operating Expenses, Net Profit

3. Compare to prior month and budget

4. Flag any expense >10% variance to Chomba

4.4 Monthly Sales Summary

What: Review monthly sales performance

How:

1. Go to Reports → "CD-Velobiotics Monthly Sales Summary"

2. Review: total revenue, top 10 customers, top 10 products

3. Compare to target and prior month

4.5 Statutory Payments (by 7th of next month)

What: Process all statutory payments

Payments:

1. PAYE → SARS eFiling (sum from salary slips)

2. UIF (Employer + Employee) → uFiling (sum from salary slips × 2)

3. SDL (1% of gross payroll) → SARS eFiling

4. Pension Fund (Employer + Employee) → FNB Umbrella Fund

5. Log all payment references in ERPNext

4.6 Salary Slip Compliance Check

What: Verify all salary slips have correct components

How:

1. For each employee, check salary slip contains:

• PAYE (via SA PAYE 2025-2026 tax slab)

• UIF Employee (1% capped at R177.12)

• UIF Employer (1% capped at R177.12) — **verify this exists!**

• SDL (1%) — **verify this exists!**

• Pension Employee (5%)

• Pension Employer (5%) — **verify this exists!**

2. Flag any missing components to Chomba immediately

3. Note: Payroll compliance check runs automatically on 25th via workflow

---

5. Outputs

Frequency	Output	Delivered To	Source
Daily	Sales invoices submitted	Internal	ERPNext Sales Invoice
Daily	Payment entries processed	Internal	ERPNext Payment Entry
Weekly	AR aging report	Chomba + Precious/Bridget	CD-Velobiotics Debtor Age Analysis
Weekly	AP aging report	Chomba	CD-Velobiotics Creditor Age Analysis
Weekly	Bank reconciliation	Chomba	ERPNext Bank Reconciliation
Monthly	Month-end close checklist	Chomba	Close_Checklist_Item
Monthly	VAT period summary	Chomba + SARS	VAT_Period_Summary
Monthly	Monthly P&L Summary	Chomba	CD-Velobiotics Monthly P&L Summary
Monthly	Monthly Sales Summary	Chomba	CD-Velobiotics Monthly Sales Summary
Monthly	Statutory payment confirmations	Chomba	SARS/uFiling/FNB
Monthly	Salary slip compliance check	Chomba	Automated 25th workflow
Quarterly	Quarterly Business Review	Chomba	CD-Velobiotics Quarterly Business Review
Annually	Annual Sales Analysis	Chomba	CD-Velobiotics Annual Sales Analysis

---

6. KPIs and How to Track Them

Weekly KPIs

KPI	Target	Where in ERPNext	How to Check
Bank reconciliation complete	Zero unmatched >R1,000	Accounts → Bank Reconciliation	Count unmatched items
AR aging reviewed	100% on Monday	CD-Velobiotics Debtor Age Analysis	Report generated
AP aging reviewed	100% on Monday	CD-Velobiotics Creditor Age Analysis	Report generated
Supplier statements reconciled	Key suppliers done weekly	CD-Velobiotics Supplier Statement	Reports reviewed

Monthly KPIs

KPI	Target	Where in ERPNext	How to Check
Month-end close completed	By 25th	Close_Checklist_Item	All items marked Complete
VAT return filed	By SARS due date	VAT_Period_Summary	Filed = true
Statutory payments made	By 7th of next month	External confirmations	All payments confirmed
Salary slip compliance	100% of slips valid	HR → Salary Slip	All components present
All payments captured within 24h	100%	Accounts → Payment Entry	Check creation date vs transaction date

Quarterly KPIs

KPI	Target	How to Check
Reconciliation accuracy	100% of accounts reconciled	Bank, supplier, customer reconciliations
Zero unposted documents	All docs submitted	No draft documents at quarter end
Quarterly Business Review	Completed on time	CD-Velobiotics Quarterly Business Review

---

7. ERPNext Training — Step by Step

Module 1: Sales Invoice Management (Day 1)

1. Navigate: Selling → Sales Invoice

2. Review draft invoices: customer, items, rates, VAT

3. Verify VAT = 15% on taxable items

4. Submit valid invoices

Module 2: Payment Entry (Day 1)

1. Navigate: Accounts → Payment Entry → New

2. Payment Type: Receive (customer) or Pay (supplier)

3. Link to invoice(s) — allocate amount

4. Reference: bank statement reference number

5. Save → Submit

Module 3: Bank Reconciliation (Day 2)

1. Navigate: Accounts → Bank Reconciliation

2. Upload bank statement (CSV) or enter manually

3. Match: compare bank amount/date/reference to ERPNext Payment Entry

4. Matched → check off; Unmatched → investigate

5. Target: zero unmatched items >R1,000

Module 4: Journal Entry (Day 2)

1. Navigate: Accounts → Journal Entry → New

2. Voucher Type: Journal Entry / Bank Entry / Cash Entry

3. Debit and Credit accounts (must balance!)

4. Reference: always include reference number

5. Save as Draft → review → Submit

Module 5: Report Generation (Week 1)

1. Reports → search "CD-Velobiotics"

2. Key reports:

• CD-Velobiotics Debtor Age Analysis (weekly)

• CD-Velobiotics Creditor Age Analysis (weekly)

• CD-Velobiotics Supplier Statement (weekly)

• CD-Velobiotics Monthly P&L Summary (monthly)

• CD-Velobiotics Monthly Sales Summary (monthly)

3. Export to PDF/Excel as needed

Module 6: Purchase Invoice Processing (Week 2)

1. Navigate: Buying → Purchase Invoice → New

2. Select Supplier

3. Add items/services with rates and VAT

4. Verify against supplier invoice

5. Save → Submit

6. Schedule payment based on terms

Module 7: VAT Computation (Week 2)

1. Output VAT = sum of tax on Sales Invoices for period

2. Input VAT = sum of tax on Purchase Invoices for period

3. Net payable = Output - Input

4. Verify against GL entries

5. File VAT201 via SARS eFiling

Module 8: Month-End Close (Month 1)

1. Follow 12-step checklist (Section 4.1 above)

2. Each step → verify → check off

3. Generate P&L and Balance Sheet

4. Submit to Chomba for sign-off

---

8. Assessment Criteria

Week 1: Core Skills

☐ Can review and submit Sales Invoices

☐ Can create Payment Entries (receipts and payments)

☐ Can run bank reconciliation

☐ Can create a Journal Entry

☐ Can generate AR and AP aging reports

Month 1: Full Routine

☐ All daily invoices submitted same day

☐ All payments captured within 24 hours

☐ Weekly bank reconciliation complete

☐ Monthly VAT computed and filed

☐ Month-end close checklist completed

☐ Statutory payments made by 7th

☐ Monthly P&L submitted to Chomba

Quarter 1: Full Competency

☐ All monthly KPIs met consistently

☐ Zero reconciliation errors

☐ All statutory payments on time

☐ Salary slip compliance = 100%

☐ Quarterly Business Review completed

☐ Ready for quarterly performance review