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: 

Interpret basic financial statements 
SAQA US ID UNIT STANDARD TITLE
117156  Interpret basic financial statements 
ORIGINATOR
SGB Insurance and Investment 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Finance, Economics and Accounting 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 4  NQF Level 04 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Reregistered  2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

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 replaces: 
US ID Unit Standard Title Pre-2009 NQF Level NQF Level Credits Replacement Status
10388  Interpret basic financial statements  Level 4  NQF Level 04  Complete 

PURPOSE OF THE UNIT STANDARD 
Learners who achieve this unit standard are able to interpret an income and expenditure statement and use information in the statement to make a financial decision.

The qualifying learner is capable of:
  • Analysing the basic elements of an income and expenditure statement.
  • Analysing the basic elements of a balance sheet.
  • Compiling a personal assets and liabilities statement.
  • Using the evidence in financial statements to make a financial decision. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    There is open access to this unit standard. Learners should be competent in Communication, Mathematical Literacy and Financial Literacy at NQF Level 3. 

    UNIT STANDARD RANGE 
    The typical scope of this unit standard is
  • Different types of financial statement including business, personal and organisation.
  • An enterprise could be a school, body corporate, club, church, small business, etc. 

  • Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Analyse the basic elements of an income and expenditure statement. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The purposes of an income and expenditure statement are explained and an indication is given of how often these statements are required for two case studies. 

    ASSESSMENT CRITERION 2 
    Sources of income and expenditure are identified for three different kinds of financial statements. 
    ASSESSMENT CRITERION RANGE 
    Kinds of financial statements include but are not limited to business (close corporates, listed companies, partnerships, public entities, SMMEs, and sole ownerships), personal, organisations (club, church). (Any three).
     

    ASSESSMENT CRITERION 3 
    Sources of income and expenditure are explained with reference to an income and expenditure statement. 

    ASSESSMENT CRITERION 4 
    Three income and expenditure statements are examined and evaluated in terms of financial viability of the enterprise. 

    SPECIFIC OUTCOME 2 
    Analyse the basic elements of a balance sheet. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The purpose of a balance sheet is explained and an indication is given of how often a balance sheet is necessary for two case studies. 

    ASSESSMENT CRITERION 2 
    A balance sheet is analysed and evaluated in terms of equity or financial net worth. 

    ASSESSMENT CRITERION 3 
    The concept of an asset is explained and the assets in a balance sheet are classified in terms of fixed and current assets. 

    ASSESSMENT CRITERION 4 
    The concept of a liability is explained and the liabilities in a balance sheet are classified in terms of long term and current liabilities. 

    ASSESSMENT CRITERION 5 
    Balance sheets for an entity are compared and evaluated in terms of performance over two years and a decision is made based on evidence in the balance sheet. 

    SPECIFIC OUTCOME 3 
    Compile a personal assets and liabilities statement. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    A personal assets and liabilities statement is compiled based on own financial situation over the past year. 

    ASSESSMENT CRITERION 2 
    The situations when an assets and liabilities statement are required are listed and an indication is given of the advantages of keeping such records. 

    SPECIFIC OUTCOME 4 
    Use the evidence in financial statements to make a financial decision. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The financial strengths and weaknesses of an entity are analysed and suggestions are made of ways to improve income and reduce costs. 

    ASSESSMENT CRITERION 2 
    The concept of a cost to income ratio is explained and suggestions are made on how to improve the ratio. 

    ASSESSMENT CRITERION 3 
    The relationship between turnover, income, revenue, sales/earnings and profit is explained with examples. 

    ASSESSMENT CRITERION 4 
    The concept of cash flow is explained in terms of liquidity. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    This Unit Standard will be internally assessed by the provider and moderated by a moderator registered by a relevant accredited ETQA or an ETQA that has a Memorandum of Understanding with the relevant accredited ETQA. 

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    N/A 

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    The learner is able to identify, solve problems and make decisions based on the information in basic financial statements. 

    UNIT STANDARD CCFO ORGANISING 
    The learner is able to organise and manage him/herself effectively compiling a personal assets and liabilities statement. 

    UNIT STANDARD CCFO COMMUNICATING 
    The learner is able to communicate effectively using visual, mathematics and language skills in the modes of oral and written presentation when evaluating the strengths and weaknesses of an entity. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    This unit standard has replaced 10388 which was "Interpret basic financial statements", Level 4 with 3 credits 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  58376   Further Education and Training Certificate: Bookkeeping  Level 4  NQF Level 04  Reregistered  2023-06-30  FASSET 
    Core  57901   Further Education and Training Certificate: Credit Management  Level 4  NQF Level 04  Reregistered  2023-06-30  FASSET 
    Core  59298   Further Education and Training Certificate: Freight Forwarding and Customs Compliance  Level 4  NQF Level 04  Reregistered  2023-06-30  TETA 
    Core  65989   Further Education and Training Certificate: Human Settlements Development  Level 4  NQF Level 04  Reregistered  2023-06-30  CETA 
    Core  49155   Further Education and Training Certificate: Shipping  Level 4  NQF Level 04  Reregistered  2023-06-30  TETA 
    Core  48883   Further Education and Training Certificate: Small Business Advising (Information Support)  Level 4  NQF Level 04  Reregistered  2023-06-30  SERVICES 
    Core  65669   Further Education and Training Certificate: Thoroughbred Horse Racing  Level 4  NQF Level 04  Reregistered  2023-06-30  CATHSSETA 
    Core  48888   National Diploma: Hiring Operations Management  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered" 
    2016-12-31  SERVICES 
    Fundamental  49649   Further Education and Training Certificate: Long-term Insurance  Level 4  NQF Level 04  Reregistered  2023-06-30  INSETA 
    Fundamental  49529   Further Education and Training Certificate: Long-Term Risk Assessment  Level 4  NQF Level 04  Reregistered  2023-06-30  INSETA 
    Fundamental  49356   Further Education and Training Certificate: Medical Claims Assessing  Level 4  NQF Level 04  Reregistered  2023-06-30  INSETA 
    Fundamental  66609   Further Education and Training Certificate: Retail Insurance  Level 4  NQF Level 04  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
    Fundamental  66610   Further Education and Training Certificate: Short Term Insurance  Level 4  NQF Level 04  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
    Fundamental  57613   Further Education and Training Certificate: Short-Term Risk Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered" 
    2012-06-30  INSETA 
    Fundamental  66613   Further Education and Training Certificate: Wealth Management  Level 4  NQF Level 04  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
    Elective  67465   National Certificate: Business Administration Services  Level 3  NQF Level 03  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
    Elective  72051   National Certificate: Electrical Engineering  Level 3  NQF Level 03  Passed the End Date -
    Status was "Registered" 
    2013-11-07  As per Learning Programmes recorded against this Qual 
    Elective  49089   National Certificate: Financial Services  Level 3  NQF Level 03  Reregistered  2023-06-30  INSETA 
    Elective  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 
    Elective  50479   Further Education and Training Certificate: Advertising  Level 4  NQF Level 04  Reregistered  2023-06-30  MICTS 
    Elective  61595   Further Education and Training Certificate: Business Administration Services  Level 4  NQF Level 04  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
    Elective  72052   Further Education and Training Certificate: Electrical Engineering  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered" 
    2013-11-07  As per Learning Programmes recorded against this Qual 
    Elective  67461   Further Education and Training Certificate: Event Support  Level 4  NQF Level 04  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
    Elective  66489   Further Education and Training Certificate: Foundry Operations  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered" 
    2013-11-07  MERSETA 
    Elective  57712   Further Education and Training Certificate: Generic Management  Level 4  NQF Level 04  Reregistered  2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  48915   Further Education and Training Certificate: Manufacturing and Assembly Operations Supervision  Level 4  NQF Level 04  Reregistered  2023-06-30  MERSETA 
    Elective  66249   Further Education and Training Certificate: New Venture Creation  Level 4  NQF Level 04  Reregistered  2023-06-30  SERVICES 
    Elective  58779   Further Education and Training Certificate: Production Technology  Level 4  NQF Level 04  Reregistered  2023-06-30  MERSETA 
    Elective  58800   Further Education and Training Certificate: Project Support Services  Level 4  NQF Level 04  Reregistered  2023-06-30  SERVICES 
    Elective  67697   Further Education and Training Certificate: Sport Administration  Level 4  NQF Level 04  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
    Elective  58337   Further Education and Training Certificate: Trade Union Practice  Level 4  NQF Level 04  Reregistered  2023-06-30  ETDP SETA 
    Elective  36153   National Certificate: Polymer Composite Fabrication  Level 4  Level TBA: Pre-2009 was L4  Reregistered  2023-06-30  MERSETA 
    Elective  49397   National Certificate: Wholesale and Retail Operations Supervision  Level 4  Level TBA: Pre-2009 was L4  Reregistered  2023-06-30  W&RSETA 
    Elective  57611   National Certificate: 2D Animation  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2023-06-30  MICTS 
    Elective  58394   National Certificate: Film and Television Production  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2023-06-30  MICTS 
    Elective  58978   National Certificate: Journalism  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2023-06-30  MICTS 
    Elective  49710   National Diploma: Development Practice  Level 5  NQF Level 05  Reregistered  2023-06-30  ETDP SETA 


    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. A and S Training Consultancy 
    2. Abetech 
    3. Abongile Computer Co-operative Limited 
    4. Academy of Business and Computer Studies 
    5. Academy of Guilds ''design in the making'' 
    6. ACADEMY OF LEARNING JHB CENTRAL 
    7. Academy of Training and Development 
    8. Accounting Made Easy 
    9. AccTech Systems (PTY)LTD 
    10. Acol Computer Training PTY LTD 
    11. Act of Grace 97 
    12. Addskills Computer Training 
    13. Afedile M Learning Centre (Pty) Ltd 
    14. Affirmations Training 
    15. AFRICA COMPETENCY DEVELOPMENT (PTY)LTD 
    16. African Resources & Financial Training (Pty) Ltd 
    17. ALCARI 233 CC T/A ALCARI (Eversdal)(TP) 
    18. Alcari Learning Centre (Pty) Ltd 
    19. Aldabri 106 Institute for Quality Pty Ltd 
    20. ALL CONNECTIONS 
    21. All Connections cc 
    22. Altimax (Pty) Ltd 
    23. Amco Consulting Enterprise T/A Amco Training Providers 
    24. Amitek Business College 
    25. Anderson College (Pty) Ltd 
    26. Angie Technologies 
    27. Ankalite (Pty) Limited 
    28. ArcelorMittal South Africa Ltd (VANDERBIJLPARK) (TP) 
    29. Arise Business Centre 
    30. Arrow Creek Investments (Pty) Ltd T/A Avisa Academy of Learning (PRETO 
    31. Artshub Institute (Pty) Ltd 
    32. ATTI IT SOLUTIONS BLOEMFONTEIN 
    33. ATTI Nelspruit Pty Ltd 
    34. AUM IT Solutions 
    35. Avisa Academy of Learning(TP) 
    36. Awona Technologies cc 
    37. Bantsho Marketing & Management Strategies 
    38. Believers Care Society 
    39. Best Information Solutions 
    40. Beth Horner & Associates 
    41. Big Fish School of Digital Filmmaking (Pty) Ltd 
    42. Bokamoso Competence (Pty) Ltd 
    43. BOLAND COLLEGE 
    44. Bonalesedi Computer Training 
    45. Bophelo Tota ICT Driving Academy (Pty) Ltd 
    46. Boston Technology Campus (Pty) Ltd 
    47. Boxer Superstores (Pty) Ltd 
    48. BPL Academy 
    49. Braune Training (Pty) Ltd 
    50. BRC Solutions (Pty) Ltd 
    51. Breakeven 59(PTY) Ltd 
    52. Broadband College of Technology 
    53. Bytes People Solutions A Division of Altron TMT (Pty) Ltd 
    54. Cape Town Society for the Blind 
    55. Career Pathing Solutions (Pty) Ltd (KRUGERSDORP) (TP) 
    56. Careers IT (Pty) Ltd 
    57. CENTRAL BUSINESS ACADEMY (PTY) LTD 
    58. Centretech Broadcasting 
    59. CKP Development Agency (Pty) Ltd. 
    60. Clean Heat Academy 
    61. College of Production Technology 
    62. Columbus Consulting Pty Ltd 
    63. Come Again Printing Services cc 
    64. Commerce and Computer College of South Africa 
    65. Compass Academy of Learning 
    66. CompEd IT Training 
    67. Competence computer and business management 
    68. Computer Technology Dev Institute 
    69. Continental Tyres SA (Pty) Ltd (NEW BRIGHTON) (TP) 
    70. CREATIVE FOUNDATION TRAINING 
    71. Critical Skills Training (Pty) Ltd 
    72. CTU Training Solutions 
    73. CYBER MINDS (PTY) LIMITED 
    74. Daily Training Cc 
    75. Damelin 
    76. Damelin Correspondence College (Pty) Ltd 
    77. De Vries Management & Training Services cc 
    78. Delcom Training Institute 
    79. Delight Computer Training 
    80. Denwin's Computer & Business School 
    81. DIGMAC PTY LTD 
    82. Ditlotlo Trading Enterprise Cc 
    83. DITSELA LABOUR INSTITUTION 
    84. DSBI (Pty) Ltd 
    85. DVG Property (Pty)Ltd 
    86. Eagle Computer Training 
    87. Eagle High IT Training 
    88. Eastern Cape Academy of Technology 
    89. EBN-TEC 
    90. EDUTEL SKILLS DEVELOPMENT PTY LTD 
    91. Edutel Wholesale & Retail Academy 
    92. Egsibit Training and Development 
    93. EJW Financial Services (Pty) Ltd 
    94. Ekasi IT Solutions CC 
    95. Ekukhanyeni Community Development Centre 
    96. Ekurhuleni Computer College 
    97. Elangeni College for FET - Pinetown Campus 
    98. Elchees Software Solutions 
    99. ELECTRICAL CONTRACTORS ASSOCIATION OF SOUTH AFRICA, CAPE TOWN 
    100. ELIJAH BARAYI MEMORIAL TRAINING CENTRE 
    101. eMedia Investment 
    102. Enviroparks Riverlea 
    103. ESKOM MERSEY TRAINING CENTRE 
    104. EXECU PRIME TRAINING 
    105. Executive People Development Solutions (Pty) Ltd 
    106. Fachs Business Consulting and Training 
    107. Faisit (Pty) Ltd 
    108. Fakazani Management Services 
    109. Falcon Business Institute (Pty) Ltd 
    110. False Bay College 
    111. Far North Youth Development Initiative 
    112. Far-Ahead Computer Training Centre Cc 
    113. FILM Mentorship & Training 
    114. Footprint Media academy Pty ltd 
    115. Forek Institute of Technology (Pty) Ltd 
    116. Fort Hare Solutions (PTY) LTD 
    117. Fosuitektel Computer Training Institute 
    118. FURNITURE BEDDING UPHOLSTERY INDUSTRY BARGAINING COUNCIL 
    119. Futurekids SA (Fochville) 
    120. Futurevista cc 
    121. Gabasega Consulting and Training Centre 
    122. Gauteng Central College PTY LTD 
    123. Gegana Computer Academy and Business Solutions cc 
    124. Giga Skills Training 
    125. Gijima Holdings (Pty) Ltd 
    126. Global Maritime Legal Solutions Pty Ltd 
    127. Global Softech Skills Academy 
    128. Go Computer Cash and Carry 
    129. GODUS CLEANING SERVICES 
    130. Golden Step Campus (Pty) Ltd. 
    131. Hazyview Computer College 
    132. Hectic Productions cc 
    133. Hlanganani ICT (Pty) Ltd 
    134. HV Consultants (Pty) Ltd (PORT ELIZABETH) (TP) 
    135. I.C.E Computer College 
    136. IALE School of Advanced Learning and Education (Pty) Ltd 
    137. iLearn Corporate Services PTY LTD 
    138. Imvana Training College 
    139. In Excess Trading 22 T/A ATTI Polokwane 
    140. Indonsa Consulting and Training cc 
    141. INFINITUS TRAINING SOLUTION PTY LTD 
    142. Information Technology Resource Centre 
    143. Institute of Business Management 
    144. Institute of Professional Studies and Services 
    145. Intec College 
    146. Intelligo Solutions Pty (Ltd) 
    147. Invuya Institute of Learning (Pty) Ltd 
    148. ISAMON VOCATIONAL COLLEGE OF EXCELLENCE 
    149. iSolve Business Solutions (Pty) Ltd 
    150. IT Certification Academy 
    151. IT Schools Innovation (Pty) Ltd 
    152. IT-HI-Q Training (PTY) Ltd 
    153. JESUA CONSULTANTS (Hartenbos) (WA) 
    154. Jesua Consultants (Pty) Ltd (MOSSEL BAY) (TP) 
    155. Johannesburg Institute of Engineering & Technology 
    156. John Taolo Gaetsewe Developmental Trust 
    157. Jonda Learning Academy 
    158. K & T Computer College 
    159. Kaelo Computer Training cc 
    160. Keybase Training Solutions Cc 
    161. Kezla Investments 
    162. Kgopotso Computer Training 
    163. Khuphulanani Training Institute (Pty) Ltd 
    164. Kingsway College of Computing and Business Studies Pty (Ltd) 
    165. Kondi Computer Training 
    166. Kumani Computer College 
    167. Kundani Trading 
    168. Kundi Computer Training Centre 
    169. Kwahlwa Kwasa Multimedia Centre 
    170. LA Gomme Training Centre 
    171. Leading Edge Business Solutions (Pty) Ltd 
    172. Leanco Business Services & Training Centre CC 
    173. Learning Exchange Pty (Ltd) 
    174. Lephalale Core Skills Academy (Pty) Ltd 
    175. Lesedi Consulting 
    176. Leseding Computer Systems (Pty) Ltd 
    177. LGIT Smart Solutions 
    178. License to Skill cc 
    179. Limco Consulting and management (Pty) Ltd 
    180. Limptech Computer Training Centre 
    181. LMoss Trading cc 
    182. Loxtion Server CC 
    183. Lwazi Lwethu Training Centre and Trading Enterprise 
    184. M-cot Corporate Training 
    185. MacSteel Services Centres SA (WADEVILLE) (TP) 
    186. Madzahisi College 
    187. Magnifica (Pty) Ltd 
    188. Magnitude College of education 
    189. Majuba FET College - Central Office 
    190. Makau Tours and Skills Development 
    191. Makhophila Business Enterprise 
    192. Malope IT Solutions 
    193. Masana Brainstorm Conferencing cc 
    194. Masifunde Training Centre (Pty) Ltd 
    195. Mass Computer Training And Printers 
    196. MasterGrade IT 
    197. Media Village Communication 
    198. Mercedes Benz South Africa (Pty) Ltd (CENTURION) (TP) 
    199. Mercedes Benz South Africa (Pty) Ltd (EAST LONDON) (TP) 
    200. Metro Minds 
    201. Mkoneni Consulting (Pty) Ltd 
    202. Modise Computer College 
    203. Mokk Consultants Cc 
    204. Mosadikago Trading Cc 
    205. MOTHUSI MANAGEMENT CONSULTANTS 
    206. Mourema Computer Training Centre 
    207. Mpande Technologies cc 
    208. Mpisholo Training Solutions 
    209. Mpondo Zengwenya Trading Cc 
    210. MSC Education Holdings Pty Ltd 
    211. MSV WEALTH MANAGEMENT 
    212. Mthonyama Technologies cc 
    213. National Computer College Carletonville 
    214. NCM Computer and Business Academy 
    215. Ndabezitha Life Skills Training Institute 
    216. Nebsol IT Solutions 
    217. NEMISA 
    218. NET2G Technologies (Pty) Ltd t/a IT SCHOOL 
    219. NetCampus (Pty) Ltd. 
    220. New Era Computer Training Centre (Hidobyte CC) 
    221. Ngubeni Corporation 
    222. Nketlana Holding Pty Ltd 
    223. Northlink College - Protea Campus 
    224. Ntamunde Investment 
    225. NuSeason iTraining (Pty) Ltd 
    226. Nyankwavi Inverstment 
    227. O'Keeffe & Swartz Consultants (Pty) Ltd 
    228. Octomate (Pty) Ltd 
    229. Ocule IT cc 
    230. Old Mutual Life Assurance Company South Africa 
    231. On the Ball College Pty ltd 
    232. OPTIMUM LEARNING TECHNOLOGIES PTY LTD 
    233. Organisation Development International (Pty) Ltd (CENTURION) (TP) 
    234. Organisational Development International (TP) 
    235. Outsurance Insurance Company Ltd 
    236. Overcomers Training College (Pty) Ltd 
    237. P AND T TECHNOLOGY (PTY) LTD 
    238. PAPPILON LIFE AND BUSINESS COACHING PTY LTD 
    239. Parkton College of Catering & Tourism Studies 
    240. Phokophela Investment Holdings (Pty) Ltd 
    241. Pillays Computer and Careers 
    242. Planet Waves 237 (Pty) Ltd T/A Occupational Learning Centre (OLC) (PRE 
    243. Plastics Federation of South Africa (MAITLAND) (TP) 
    244. Plastics Federation of South Africa (MIDRAND) (TP) 
    245. Plastics Federation of South Africa (WESTMEAD) (TP) 
    246. PMADS Holdings (PTY) Ltd 
    247. PND Academy of Learning cc 
    248. Production Management Institute 
    249. Production Management Institute of Southern Africa (PMI) 
    250. Production Management Institute of Southern Africa (PMI) - Johannesburg 
    251. Production Management Institute of Southern Africa - Durban 
    252. PRODUCTION MANAGEMENT INSTITUTE SA PTY LTD (PORT ELIZABETH) 
    253. PROEXPERT TRAINING 
    254. Prompt It Solutions 
    255. Prophesy Training College (Pty) Ltd 
    256. Protech Business and Computer College Pty Ltd. 
    257. Qhakaza Management Services 
    258. QTE Training & Consulting cc T/A QTE (GERMISTON) (TP) 
    259. Quantum Career Development (PTY) LTD 
    260. Rainbow Nation Skills Development (Pty) Ltd. 
    261. Rand Training College 
    262. Ray Strodl Consulting (Pty) Ltd 
    263. Regent-Comp 
    264. Rema Tip Top SA (Pty) Ltd (BENONI) (TP) 
    265. Riakona Computer Training Centre 
    266. Richfield Graduate Institute of Technology Pty Ltd 
    267. Ripple Effect 4 (Pty) Ltd 
    268. Rivoni Training N Communications 
    269. RJM Educational Consulting PTY LTD 
    270. Robertsons Cargo Consultancy (Pty) Ltd 
    271. Ron and Becky Trading 
    272. Rorisang Computer (Pty) Ltd 
    273. Russ Projects T/A Academy Workplace Development (AWD) (HARRIETDALE) (T 
    274. SA Maritime School and Transport College 
    275. Sabela Learning Academy 
    276. Sanlam Life Insurance Ltd 
    277. Sanlam Life Insurance Ltd. 
    278. Scaw Metals Group (Pty) Ltd T/A Scaw Metals (DINWIDDIE) (TP) 
    279. School of Shipping 
    280. SEBATA Institute of Consulting and Development 
    281. Sed General Trading Enterprise 
    282. SEDIBENG 
    283. Setlagole Telecentre 
    284. Silulo Ulutho Technologies 
    285. Siyabonga Multi - Purpose Centre 
    286. Siyafunda Community Technology Centre 
    287. Software Support And Training 
    288. South Africa Advanced Skills Institute (Pty) Ltd 
    289. South African Film Institute 
    290. Southern Africa Youth Project NPC 
    291. Sovereign Skills Development Institute (Pty) 
    292. Speccon (Pty) Ltd 
    293. Spilamart cc T/A 1st Safety & Training (SABIE) (TP) 
    294. Springfield Training (Pty) Ltd 
    295. SSD Consultants 
    296. SSS Sheet Metal Work cc T/A Sheetech SA (DURBAN) (TP) 
    297. STAFFING DIRECT CC 
    298. Star Light Consulting 
    299. T Mabuya & Associates (Pty) Ltd 
    300. T Mabuya & Associates CC 
    301. Taballos Business Services 
    302. TACHFIN HOLDINGS PTY LTD 
    303. Targagenix Training Center (Pty) Ltd 
    304. Technology Corporate Management (Pty) Ltd 
    305. Terry Computer Services cc 
    306. Tfutfukani Technology Training Centre 
    307. Thasullulo F.E.T College (Pty) Ltd 
    308. The Graduate Institute of South Africa 
    309. The Institute of Health Risk Managers (Pty) Ltd 
    310. The Iscariota Group (Pty) Ltd 
    311. The Media Workshop cc 
    312. THE NEW RECLAMATION GROUP (PTY) LTD (Prospecton) (TP) 
    313. The Orbital ICT Centre Cc 
    314. The Skills College for Development & Training cc (PRETORIA) (TP) 
    315. The Ulwazi Computer Training Center 
    316. Tira Telecoms 
    317. Titan Trade Technologies (Pty) Ltd 
    318. Torque Technical Computer Training (Pty) Ltd 
    319. Training Force (Pty) Ltd 
    320. Training Force (Pty) Ltd (Durban) (TP) 
    321. TSD Business Solutions 
    322. Tshedza Training Technologies (Pty) Ltd 
    323. Tshimedzwa Development Centre (Pty) Ltd 
    324. Tshiredo Training Academy Cc 
    325. Turfloop Training Services Cc 
    326. Turnstone Trading 183 (Pty) Ltd 
    327. UBUHLE TECHNOLOGY & MULTIPURPOSE PRIMARY CO-OPERATIVE LIMITED 
    328. Umbrella Training and Development 
    329. Umfolozi FET College - Central Office 
    330. VALE DEVELOPMENT PTYLTD 
    331. Victory Ticket 580 cc 
    332. Virtual Afrika Business Solutions cc 
    333. Vukani Solutions 
    334. Vuthlari Marketing Consulting (PTY)LTD 
    335. Waterberg TVET College 
    336. Whispers ETD Consulting 
    337. Whitestone College 
    338. Wide Horizon Advanced Training (PORT ELIZABETH) (TP) 
    339. Woolworths Pty Ltd 
    340. Work Skills Resources 
    341. Xtensive ICT Academy (Pty) Ltd 
    342. Xylo Trading 12 (Pty) Ltd 
    343. Y2K COLLEGE 
    344. Y3K Training cc (CAPE TOWN) (TP) 
    345. Youmessi Trading cc 
    346. Young Angels Centre for Technology 
    347. Zealot Business College cc 
    348. Zinjiva Trading 



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