SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

Perform Basic Business Calculations 
SAQA US ID UNIT STANDARD TITLE
11241  Perform Basic Business Calculations 
ORIGINATOR
SGB Procurement, Logistics and Supply Chain Mngt 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Procurement 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 3  NQF Level 03 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 
2005-09-13  2007-11-28  SAQA 0160/05 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2008-11-28   2011-11-28  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This unit standard is replaced by: 
US ID Unit Standard Title Pre-2009 NQF Level NQF Level Credits Replacement Status
252435  Apply basic invoicing and accounting principles  Level 3  NQF Level 03  Complete 

PURPOSE OF THE UNIT STANDARD 
This Unit Standard is intended for people who are required to perform routine financial transactions and calculations.

Individuals who are credited with this Unit Standard will be able to apply the processes and procedures necessary to initiate the recording of disbursements and revenues, and to understand the financial implications to the organisation of each element in the transaction. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Numeracy and Literacy at NQF level 2
INTFIN 1: Commercial Arithmetic
EUC2: Operate a Personal Computer or equivalent 

UNIT STANDARD RANGE 
Learning accredited with this standard will reflect the ability to:

! Employ a narrow range of applied knowledge, skills and basic comprehension within a limited range of predictable and structured contexts, including working with others under direct supervision, but with a very limited degree of discretion and judgement about possible action

! Demonstrate the acquisition of a knowledge base without which the tasks and procedures cannot be undertaken. This knowledge base consists of a discrete and limited set of data and known responses. Learners are not expected to generate ideas from information supplied, but they are expected to make choices from a limited range of options.

Learners will be expected to demonstrate applied competence within the context of a clearly defined (structured) role within a cooperative working environment.

Learners should be able to operate independently in familiar contexts taking some responsibility for the tasks and procedures, with guidance, support and regular quality control. Learners are expected to recover monies timeiously in accordance with company standards 

Specific Outcomes and Assessment Criteria: 

SPECIFIC OUTCOME 1 
The learner must demonstrate the ability to consider a range of options. 
OUTCOME NOTES 
The learner must demonstrate the ability to consider a range of options, make decisions about and evidence performance around each of the specific outcomes. 

ASSESSMENT CRITERIA
 

ASSESSMENT CRITERION 1 
1. Distinguish between items of expenditure and revenue. 

ASSESSMENT CRITERION 2 
2. Differentiate between fixed and variable costs. 

ASSESSMENT CRITERION 3 
3. Perform invoicing operations and post amounts to the appropriate accounts. 

ASSESSMENT CRITERION 4 
4. Reconcile individual transactions with statements of accounts. 

ASSESSMENT CRITERION 5 
5. Identify the items disbursed on behalf of the organisation to be recovered in the invoicing process. 

SPECIFIC OUTCOME 2 
A composite statement of outcomes which expresses applied competence. 
OUTCOME NOTES 
A composite statement of outcomes which expresses applied competence in the particular component of practice. 

ASSESSMENT CRITERIA
 

ASSESSMENT CRITERION 1 
1. From source documents, identify items of disbursement and revenue. 

ASSESSMENT CRITERION 2 
2. Demonstrate an understanding of the effect of costs relative to the transaction. 

ASSESSMENT CRITERION 3 
3. Identify the circumstances in which cost items can be fixed and/or variable. 

ASSESSMENT CRITERION 4 
4. From source documents, allocate cost items to the appropriate accounts and apply relevant client tariffs for the calculation of revenue and prepare invoices in a predetermined format. 

ASSESSMENT CRITERION 5 
5. Compare transaction amounts which have been recorded in the company's books with those reflected on third party statements, and initiate the recovery of shortfalls and the refunding of excesses. 


UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
1. Anyone assessing a learner against this unit standard must be registered as an assessor with the relevant ETQA.
2. Any institution offering learning that will enable achievement of this unit standard must be accredited by the relevant ETQA.
3. Moderation of assessment will be done by the relevant ETQA at its discretion. 

UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
ESSENTIAL EMBEDDED KNOWLEDGE:

The learners can understand, explain and apply:

1. Concepts of disbursements and revenue
2. Principles of fixed and variable costs
3. Processes and procedures involved in invoicing
4. Processes and procedures involved in reconciliations
5. An appreciation of the consequences of under recovery and disbursements 


Critical Cross-field Outcomes (CCFO): 

UNIT STANDARD CCFO IDENTIFYING 
1. Identify and solve problems in which responses display that responsible decisions, using critical thinking, have been made,eg,
! Identify shortfalls following a detailed comparison of transaction amounts recorded in company`s books and those reflected in third party statements. 

UNIT STANDARD CCFO WORKING 
2. Work effectively with others as a member of a team, group, organisation or community,eg,

Appreciate that:
* since the Forwarding and Clearing Industry is practised in an international environment at the micro, meso and macro levels it operates in systems which are reliant on others and which address the processing of data,
* the processing systems approach as well as the productivity orientation of Forwarding and Clearing companies demands high levels of teamwork and the understanding, reaction and maintenance of team coherence and co- operation,
* the level of competency is largely dependent on the individual`s ability and capacity to operate effectively with peers, supervisors, internal and external customers. 

UNIT STANDARD CCFO ORGANISING 
3. Organise and manage oneself and one`s activities responsibly and effectively,eg,
! The learner will be able to apply an appreciation of the importance of structured self-management in meeting the time requirements of the Forwarding and Clearing industry, and that this is a critical factor contributing to achievement of customer satisfaction. 

UNIT STANDARD CCFO COLLECTING 
4. Collect, analyse, organise and critically evaluate information,eg,
! The learner will be able to analyse the effect of costs relative to the transaction and use this evaluation to initiate appropriate action. 

UNIT STANDARD CCFO COMMUNICATING 
5. Communicate effectively using visual, mathematical, and/or language skills in the modes of written and/or oral presentation,eg,
! The learner will be able to communicate understanding, knowledge and application in appropriate oral and written modes. 

UNIT STANDARD NOTES 
This unit standard has been replaced by unit standard 252435, which is " Apply basic invoicing and accounting principles", NQF Level 3, 6 credits. 

QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
  ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
Core  48902   National Certificate: Abattoir Supervision  Level 3  NQF Level 03  Reregistered  2023-06-30  AgriSETA 
Core  57804   National Certificate: Public Administration  Level 3  NQF Level 03  Reregistered  2023-06-30  PSETA 
Core  49447   National Certificate: Trade Exhibition Support  Level 3  NQF Level 03  Reregistered  2023-06-30  SERVICES 
Fundamental  48864   National Certificate: Auctioneering Support  Level 3  NQF Level 03  Passed the End Date -
Status was "Reregistered" 
2011-02-16  Was SERVICES until Last Date for Achievement 
Fundamental  67465   National Certificate: Business Administration Services  Level 3  NQF Level 03  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
Fundamental  22440   National Certificate: Customs Clearing  Level 3  NQF Level 03  Passed the End Date -
Status was "Reregistered" 
2008-09-13  Was TETA until Last Date for Achievement 
Fundamental  22442   National Certificate: Freight Forwarding  Level 3  NQF Level 03  Passed the End Date -
Status was "Reregistered" 
2008-09-13  TETA 
Fundamental  61591   National Certificate: Information Technology: End User Computing  Level 3  NQF Level 03  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
Fundamental  48513   National Certificate: Public Administration  Level 3  NQF Level 03  Passed the End Date -
Status was "Registered" 
2006-11-16  Was PSETA until Last Date for Achievement 
Fundamental  60650   Professional Qualification: Business Administration  Level 3  NQF Level 03  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
Elective  59386   National Certificate: Fresh Meat Processing  Level 3  NQF Level 03  Reregistered  2023-06-30  FOODBEV 
Elective  57880   National Certificate: Meat Processing  Level 3  NQF Level 03  Reregistered  2023-06-30  FOODBEV 


PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
 
1. Abetech 
2. Abongile Computer Co-operative Limited 
3. Academy of Training and Development 
4. AccTech Systems (PTY)LTD 
5. Acol Computer Training PTY LTD 
6. Addskills Computer Training 
7. Afedile M Learning Centre (Pty) Ltd 
8. Affirmations Training 
9. AFRICALEADS ACADEMY 
10. Aldabri 106 Institute for Quality Pty Ltd 
11. All Connections cc 
12. Amitek Business College 
13. Anderson College (Pty) Ltd 
14. Angie Technologies 
15. Ankalite (Pty) Limited 
16. Arise Business Centre 
17. Artshub Institute (Pty) Ltd 
18. ATTI IT SOLUTIONS BLOEMFONTEIN 
19. ATTI Nelspruit Pty Ltd 
20. AUM IT Solutions 
21. Bantsho Marketing & Management Strategies 
22. Believers Care Society 
23. Best Information Solutions 
24. Beth Horner & Associates 
25. Bokamoso Competence (Pty) Ltd 
26. Bonalesedi Computer Training 
27. Boston Technology Campus (Pty) Ltd 
28. Broadband College of Technology 
29. Bytes People Solutions A Division of Altron TMT (Pty) Ltd 
30. Cape Town Society for the Blind 
31. Careers IT (Pty) Ltd 
32. Centretech Broadcasting 
33. Clean Heat Academy 
34. Columbus Consulting Pty Ltd 
35. Come Again Printing Services cc 
36. Commerce and Computer College of South Africa 
37. CompEd IT Training 
38. Competence computer and business management 
39. Computer Technology Dev Institute 
40. Critical Skills Training (Pty) Ltd 
41. CTU Training Solutions 
42. CYBER MINDS (PTY) LIMITED 
43. Daily Training Cc 
44. Damelin 
45. Damelin Correspondence College (Pty) Ltd 
46. Delight Computer Training 
47. DIGMAC PTY LTD 
48. Ditlotlo Trading Enterprise Cc 
49. Eagle High IT Training 
50. Eastern Cape Academy of Technology 
51. Egsibit Training and Development 
52. Ekasi IT Solutions CC 
53. Ekukhanyeni Community Development Centre 
54. Ekurhuleni Computer College 
55. Elchees Software Solutions 
56. Fakazani Management Services 
57. Falcon Business Institute (Pty) Ltd 
58. False Bay College 
59. Far North Youth Development Initiative 
60. Far-Ahead Computer Training Centre Cc 
61. Forek Institute of Technology (Pty) Ltd 
62. Fort Hare Solutions (PTY) LTD 
63. FURNITURE BEDDING UPHOLSTERY INDUSTRY BARGAINING COUNCIL 
64. Futurekids SA (Fochville) 
65. Gabasega Consulting and Training Centre 
66. Gauteng Central College PTY LTD 
67. Gegana Computer Academy and Business Solutions cc 
68. Giga Skills Training 
69. Gijima Holdings (Pty) Ltd 
70. Global Softech Skills Academy 
71. Go Computer Cash and Carry 
72. Golden Step Campus (Pty) Ltd. 
73. Hazyview Computer College 
74. Hectic Productions cc 
75. Hlanganani ICT (Pty) Ltd 
76. I.C.E Computer College 
77. iLearn Corporate Services PTY LTD 
78. Imbalenhle Learning Academy 
79. Imvana Training College 
80. In Excess Trading 22 T/A ATTI Polokwane 
81. Indonsa Consulting and Training cc 
82. Information Technology Resource Centre 
83. InnerOut Training Solutions 
84. Intec College 
85. Intercept Consulting and Training Solutions 
86. ISAMON VOCATIONAL COLLEGE OF EXCELLENCE 
87. iSolve Business Solutions (Pty) Ltd 
88. IT Certification Academy 
89. IT Schools Innovation (Pty) Ltd 
90. IT-HI-Q Training (PTY) Ltd 
91. Johannesburg Institute of Engineering & Technology 
92. John Taolo Gaetsewe Developmental Trust 
93. Jonda Learning Academy 
94. Kaelo Computer Training cc 
95. Keybase Training Solutions Cc 
96. Kezla Investments 
97. Kgopotso Computer Training 
98. Khuphulanani Training Institute (Pty) Ltd 
99. Kondi Computer Training 
100. Kumani Computer College 
101. Kundi Computer Training Centre 
102. LA Gomme Training Centre 
103. Leading Edge Business Solutions (Pty) Ltd 
104. Leanco Business Services & Training Centre CC 
105. Lephalale Core Skills Academy (Pty) Ltd 
106. Lesedi Consulting 
107. Leseding Computer Systems (Pty) Ltd 
108. LGIT Smart Solutions 
109. Limco Consulting and management (Pty) Ltd 
110. Limptech Computer Training Centre 
111. LMoss Trading cc 
112. Loxtion Server CC 
113. Lwazi Lwethu Training Centre and Trading Enterprise 
114. M-cot Corporate Training 
115. Madzahisi College 
116. Magnitude College of education 
117. Makau Tours and Skills Development 
118. Makhophila Business Enterprise 
119. Masana Brainstorm Conferencing cc 
120. Mass Computer Training And Printers 
121. Mkoneni Consulting (Pty) Ltd 
122. Modise Computer College 
123. Mokk Consultants Cc 
124. Mosadikago Trading Cc 
125. Mourema Computer Training Centre 
126. Mpande Technologies cc 
127. Mpisholo Training Solutions 
128. Mpondo Zengwenya Trading Cc 
129. Mthonyama Technologies cc 
130. National Computer College Carletonville 
131. Ndabezitha Life Skills Training Institute 
132. NET2G Technologies (Pty) Ltd t/a IT SCHOOL 
133. NetCampus (Pty) Ltd. 
134. Nextgen Training Solutions (Pty) Ltd 
135. Ngubeni Corporation 
136. Nyankwavi Inverstment 
137. Ocule IT cc 
138. On the Ball College Pty ltd 
139. Overcomers Training College (Pty) Ltd 
140. Parkton College of Catering & Tourism Studies 
141. Phokophela Investment Holdings (Pty) Ltd 
142. Pillays Computer and Careers 
143. Prompt It Solutions 
144. Qhakaza Management Services 
145. Quantum Career Development (PTY) LTD 
146. Rainbow Nation Skills Development (Pty) Ltd. 
147. Rand Training College 
148. Regent-Comp 
149. Richfield Graduate Institute of Technology Pty Ltd 
150. Ron and Becky Trading 
151. Rorisang Computer (Pty) Ltd 
152. School of Shipping 
153. SEBATA Institute of Consulting and Development 
154. Sed General Trading Enterprise 
155. SEDIBENG 
156. Setlagole Telecentre 
157. Silulo Ulutho Technologies 
158. Siyabonga Multi - Purpose Centre 
159. Siyafunda Community Technology Centre 
160. Software Support And Training 
161. Southern Africa Youth Project NPC 
162. Sovereign Skills Development Institute (Pty) 
163. Speccon (Pty) Ltd 
164. Springfield Training (Pty) Ltd 
165. Star Light Consulting 
166. Taballos Business Services 
167. Technology Corporate Management (Pty) Ltd 
168. Terry Computer Services cc 
169. Thalita Koume Directions (Pty) Ltd 
170. The Graduate Institute of South Africa 
171. The Ulwazi Computer Training Center 
172. Tira Telecoms 
173. Torque Technical Computer Training (Pty) Ltd 
174. Tshedza Training Technologies (Pty) Ltd 
175. Tshiredo Training Academy Cc 
176. Turfloop Training Services Cc 
177. Turnstone Trading 183 (Pty) Ltd 
178. UBUHLE TECHNOLOGY & MULTIPURPOSE PRIMARY CO-OPERATIVE LIMITED 
179. Umbrella Training and Development 
180. Victory Ticket 580 cc 
181. Vukani Solutions 
182. Vuthlari Marketing Consulting (PTY)LTD 
183. Waterberg TVET College 
184. Whispers ETD Consulting 
185. Whitestone College 
186. Work Skills Resources 
187. Xtensive ICT Academy (Pty) Ltd 
188. Xylo Trading 12 (Pty) Ltd 
189. Y2K College 
190. Youmessi Trading cc 
191. Young Angels Centre for Technology 
192. Zinjiva Trading 



All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.