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 Training and Development 
    5. Accounting Made Easy 
    6. AccTech Systems (PTY)LTD 
    7. Acol Computer Training PTY LTD 
    8. Act of Grace 97 
    9. Added Advantage Academy (Durban) 
    10. Afedile M Learning Centre (Pty) Ltd 
    11. Affirmations Training 
    12. AFRICA COMPETENCY DEVELOPMENT (PTY)LTD 
    13. AFRICALEADS ACADEMY 
    14. African Resources & Financial Training (Pty) Ltd 
    15. ALCARI 233 CC T/A ALCARI (Eversdal)(TP) 
    16. Alcari Learning Centre (Pty) Ltd 
    17. Aldabri 106 Institute for Quality Pty Ltd 
    18. ALL CONNECTIONS 
    19. All Connections cc 
    20. Altimax (Pty) Ltd 
    21. Amco Consulting Enterprise T/A Amco Training Providers 
    22. Amitek Business College 
    23. Anderson College (Pty) Ltd 
    24. Angie Technologies 
    25. Ankalite (Pty) Limited 
    26. ArcelorMittal South Africa Ltd (VANDERBIJLPARK) (TP) 
    27. Arise Business Centre 
    28. Artshub Institute (Pty) Ltd 
    29. ATTI IT SOLUTIONS BLOEMFONTEIN 
    30. ATTI Nelspruit Pty Ltd 
    31. AUM IT Solutions 
    32. Bantsho Marketing & Management Strategies 
    33. Believers Care Society 
    34. Best Information Solutions 
    35. Beth Horner & Associates 
    36. Big Fish School of Digital Filmmaking (Pty) Ltd 
    37. Birnam Business College (Pty) Limited 
    38. Bokamoso Competence (Pty) Ltd 
    39. Bonalesedi Computer Training 
    40. Bophelo Tota ICT Driving Academy (Pty) Ltd 
    41. Boston Technology Campus (Pty) Ltd 
    42. Boxer Superstores (Pty) Ltd 
    43. BPL Academy 
    44. Braune Training (Pty) Ltd 
    45. BRC Solutions (Pty) Ltd 
    46. Breakeven 59(PTY) Ltd 
    47. Broadband College of Technology 
    48. Bytes People Solutions A Division of Altron TMT (Pty) Ltd 
    49. Calandra Trading 523(PTY) 
    50. Cape Innovation Technology Initiative 
    51. Cape Town Society for the Blind 
    52. Career Pathing Solutions (Pty) Ltd (KRUGERSDORP) (TP) 
    53. Careers IT (Pty) Ltd 
    54. CBM TRAINING PTY LTD 
    55. Centretech Broadcasting 
    56. Certified Workforce Trainers cc. 
    57. CKP Development Agency (Pty) Ltd. 
    58. Clean Heat Academy 
    59. College Africa Group (Pty) Ltd 
    60. College of Production Technology 
    61. Columbus Consulting Pty Ltd 
    62. Come Again Printing Services cc 
    63. Commerce and Computer College of South Africa 
    64. Compass Academy of Learning 
    65. CompEd IT Training 
    66. Competence computer and business management 
    67. Computer Technology Dev Institute 
    68. Continental Tyres SA (Pty) Ltd (NEW BRIGHTON) (TP) 
    69. CREATIVE FOUNDATION TRAINING 
    70. Critical Skills Training (Pty) Ltd 
    71. CTU Training Solutions 
    72. CYBER MINDS (PTY) LIMITED 
    73. Daily Training Cc 
    74. Damelin 
    75. Damelin - Randburg 
    76. Damelin Correspondence College (Pty) Ltd 
    77. DC Dynamic College of Commerce & Further Training (Pty) Ltd 
    78. De Vries Management & Training Services cc 
    79. Delcom Training Institute 
    80. Delight Computer Training 
    81. Denwin's Computer & Business School 
    82. DIGMAC PTY LTD 
    83. Ditlotlo Trading Enterprise Cc 
    84. DITSELA LABOUR INSTITUTION 
    85. DSBI (Pty) Ltd 
    86. DVG Property (Pty)Ltd 
    87. Eagle Computer Training 
    88. Eagle High IT Training 
    89. Eastern Cape Academy of Technology 
    90. EBN-TEC 
    91. EDUTEL SKILLS DEVELOPMENT PTY LTD 
    92. Edutel Wholesale & Retail Academy 
    93. Egsibit Training and Development 
    94. EJW Financial Services (Pty) Ltd 
    95. Ekasi IT Solutions CC 
    96. Ekukhanyeni Community Development Centre 
    97. Ekurhuleni Computer College 
    98. Elangeni College for FET - Pinetown Campus 
    99. Elchees Software Solutions 
    100. ELECTRICAL CONTRACTORS ASSOCIATION OF SOUTH AFRICA, CAPE TOWN 
    101. ELIJAH BARAYI MEMORIAL TRAINING CENTRE 
    102. eMedia Investment 
    103. EOH Abantu (Pty) Ltd 
    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 Education & Training Trust (FNETT) 
    112. Far North Youth Development Initiative 
    113. Far-Ahead Computer Training Centre Cc 
    114. FILM Mentorship & Training 
    115. Footprint Media academy Pty ltd 
    116. Forek Institute of Technology (Pty) Ltd 
    117. Fort Hare Solutions (PTY) LTD 
    118. Foster-Melliar 
    119. FURNITURE BEDDING UPHOLSTERY INDUSTRY BARGAINING COUNCIL 
    120. Futurekids SA (Fochville) 
    121. Gabasega Consulting and Training Centre 
    122. Gauteng Central College PTY LTD 
    123. Gauteng College of Engineering and Technology (PTY) LTD 
    124. Gegana Computer Academy and Business Solutions cc 
    125. Gemini Training And Development Pty Ltd 
    126. Giga Skills Training 
    127. Gijima Holdings (Pty) Ltd 
    128. Global Maritime Legal Solutions Pty Ltd 
    129. Global Softech Skills Academy 
    130. Go Computer Cash and Carry 
    131. GODUS CLEANING SERVICES 
    132. Golden Step Campus (Pty) Ltd. 
    133. Goldfields TVET College 
    134. Goodwill Institute Of Technology 
    135. Gurandbuilt Management Development 
    136. Hazyview Computer College 
    137. Hectic Productions cc 
    138. Hlanganani ICT (Pty) Ltd 
    139. HV Consultants (Pty) Ltd (PORT ELIZABETH) (TP) 
    140. I.C.E Computer College 
    141. IALE School of Advanced Learning and Education (Pty) Ltd 
    142. iLearn Corporate Services PTY LTD 
    143. Imvana Training College 
    144. In Excess Trading 22 T/A ATTI Polokwane 
    145. Indonsa Consulting and Training cc 
    146. INFINITUS TRAINING SOLUTION PTY LTD 
    147. Information Technology Resource Centre 
    148. Institute of Business Management 
    149. Institute of Professional Studies and Services 
    150. Institute of Training and Education for Capacity Building 
    151. Intec College 
    152. Intelligo Solutions Pty (Ltd) 
    153. Invuya Institute of Learning (Pty) Ltd 
    154. ISAMON VOCATIONAL COLLEGE OF EXCELLENCE 
    155. iSolve Business Solutions (Pty) Ltd 
    156. IT Certification Academy 
    157. IT SA Computer Services Solutions (Pty) Ltd 
    158. IT Schools Innovation (Pty) Ltd 
    159. IT-HI-Q Training (PTY) Ltd 
    160. Jeppe College of Commerce and Computer Studies 
    161. JESUA CONSULTANTS (Hartenbos) (WA) 
    162. Jesua Consultants (Pty) Ltd (MOSSEL BAY) (TP) 
    163. Johannesburg Institute of Engineering & Technology 
    164. John Taolo Gaetsewe Developmental Trust 
    165. Jonda Learning Academy 
    166. Kaelo Computer Training cc 
    167. Keybase Training Solutions Cc 
    168. Kezla Investments 
    169. Kgopotso Computer Training 
    170. Khuphulanani Training Institute (Pty) Ltd 
    171. KIB College (Pty) Ltd 
    172. King Sabata Dalindyebo TVET College 
    173. Kondi Computer Training 
    174. Kumani Computer College 
    175. Kundani Trading 
    176. Kundi Computer Training Centre 
    177. Kylix Information Systems 
    178. LA Gomme Training Centre 
    179. Leading Edge Business Solutions (Pty) Ltd 
    180. Leanco Business Services & Training Centre CC 
    181. Learning Exchange Pty (Ltd) 
    182. Lephalale Core Skills Academy (Pty) Ltd 
    183. Lesedi Consulting 
    184. Leseding Computer Systems (Pty) Ltd 
    185. LGIT Smart Solutions 
    186. Limco Consulting and management (Pty) Ltd 
    187. Limptech Computer Training Centre 
    188. LMoss Trading cc 
    189. Loja Trading cc 
    190. Loxtion Server CC 
    191. Lwazi Lwethu Training Centre and Trading Enterprise 
    192. M-cot Corporate Training 
    193. Mackeys Computing (Pty) Ltd 
    194. MacSteel Services Centres SA (WADEVILLE) (TP) 
    195. Madzahisi College 
    196. Magnitude College of education 
    197. Majuba FET College - Central Office 
    198. Makau Tours and Skills Development 
    199. Makhophila Business Enterprise 
    200. Masana Brainstorm Conferencing cc 
    201. Mash Computer Training 
    202. Masifunde Training Centre (Pty) Ltd 
    203. Mass Computer Training And Printers 
    204. Media Village Communication 
    205. Mercedes Benz South Africa (Pty) Ltd (EAST LONDON) (TP) 
    206. Metro Minds 
    207. Mkoneni Consulting (Pty) Ltd 
    208. Modise Computer College 
    209. Mokk Consultants Cc 
    210. Mosadikago Trading Cc 
    211. Motheo TVET College 
    212. MOTHUSI MANAGEMENT CONSULTANTS 
    213. Mourema Computer Training Centre 
    214. Mpande Technologies cc 
    215. Mpisholo Training Solutions 
    216. Mpondo Zengwenya Trading Cc 
    217. MSC Education Holdings Pty Ltd 
    218. MSV WEALTH MANAGEMENT 
    219. Mthonyama Technologies cc 
    220. Mveelaphanda Development and Projects cc 
    221. National Computer College Carletonville 
    222. Ndabezitha Life Skills Training Institute 
    223. NEMISA 
    224. NET2G Technologies (Pty) Ltd t/a IT SCHOOL 
    225. NetCampus (Pty) Ltd. 
    226. Ngubeni Corporation 
    227. Nicoflora Computers & PC Engineering (Pty) Ltd 
    228. Northlink College - Protea Campus 
    229. NuSeason iTraining (Pty) Ltd 
    230. Nyankwavi Inverstment 
    231. Octomate (Pty) Ltd 
    232. Ocule IT cc 
    233. ODL GROUP (PTY) Ltd 
    234. Old Mutual Life Assurance Company South Africa 
    235. On the Ball College Pty ltd 
    236. OPTIMUM LEARNING TECHNOLOGIES PTY LTD 
    237. Organisation Development International (Pty) Ltd (CENTURION) (TP) 
    238. Organisational Development International (TP) 
    239. Outsurance Insurance Company Ltd 
    240. Overcomers Training College (Pty) Ltd 
    241. PAPPILON LIFE AND BUSINESS COACHING PTY LTD 
    242. Parkton College of Catering & Tourism Studies 
    243. Phokophela Investment Holdings (Pty) Ltd 
    244. Pillays Computer and Careers 
    245. Plastics Federation of South Africa (MAITLAND) (TP) 
    246. Plastics Federation of South Africa (MIDRAND) (TP) 
    247. Plastics Federation of South Africa (WESTMEAD) (TP) 
    248. PMADS Holdings (PTY) Ltd 
    249. PND Academy of Learning cc 
    250. Production Management Institute 
    251. Production Management Institute of Southern Africa (PMI) 
    252. Production Management Institute of Southern Africa (PMI) - Johannesburg 
    253. Production Management Institute of Southern Africa - Durban 
    254. PRODUCTION MANAGEMENT INSTITUTE SA PTY LTD (PORT ELIZABETH) 
    255. PROEXPERT TRAINING 
    256. Prompt It Solutions 
    257. Prophesy Training College (Pty) Ltd 
    258. Protech Business and Computer College Pty Ltd. 
    259. Pulakgadi Training Consulting 
    260. Qhakaza Management Services 
    261. QTE Training & Consulting cc T/A QTE (GERMISTON) (TP) 
    262. Quantum Career Development (PTY) LTD 
    263. Rainbow Nation Skills Development (Pty) Ltd. 
    264. Rand Training College 
    265. Ray Strodl Consulting (Pty) Ltd 
    266. Regent-Comp 
    267. Rema Tip Top SA (Pty) Ltd (BENONI) (TP) 
    268. Richfield Graduate Institute of Technology Pty Ltd 
    269. Ripple Effect 4 (Pty) Ltd 
    270. Rivoni Training N Communications 
    271. Robertsons Cargo Consultancy (Pty) Ltd 
    272. Ron and Becky Trading 
    273. Rorisang Computer (Pty) Ltd 
    274. Russ Projects T/A Academy Workplace Development (AWD) (HARRIETDALE) (T 
    275. SA Maritime School and Transport College 
    276. Sabela Learning Academy 
    277. Sankin Computer Training Pty Ltd 
    278. Sanlam Life Insurance Ltd 
    279. Sanlam Life Insurance Ltd. 
    280. Sas Institute Pty Ltd 
    281. Scaw Metals Group (Pty) Ltd T/A Scaw Metals (DINWIDDIE) (TP) 
    282. School of Shipping 
    283. SDTSA Training Providers 
    284. SEBATA Institute of Consulting and Development 
    285. Sed General Trading Enterprise 
    286. SEDIBENG 
    287. Setlagole Telecentre 
    288. Silulo Ulutho Technologies 
    289. Sivile Housing Association RSA 
    290. Siyabonga Multi - Purpose Centre 
    291. Siyafunda Community Technology Centre 
    292. Software Support And Training 
    293. South Africa Advanced Skills Institute (Pty) Ltd 
    294. South African Film Institute 
    295. Southern Africa Youth Project NPC 
    296. Sovereign Skills Development Institute (Pty) 
    297. Speccon (Pty) Ltd 
    298. Spilamart cc T/A 1st Safety & Training (SABIE) (TP) 
    299. Springfield Training (Pty) Ltd 
    300. SSS Sheet Metal Work cc T/A Sheetech SA (DURBAN) (TP) 
    301. Star Light Consulting 
    302. T Mabuya & Associates (Pty) Ltd 
    303. T Mabuya and Associates 
    304. Taal-Net Training Institute 
    305. Taballos Business Services 
    306. TACHFIN HOLDINGS PTY LTD 
    307. Technology Corporate Management (Pty) Ltd 
    308. Terry Computer Services cc 
    309. The Graduate Institute of South Africa 
    310. The Institute of Health Risk Managers (Pty) Ltd 
    311. The Iscariota Group (Pty) Ltd 
    312. The Media Workshop cc 
    313. THE NEW RECLAMATION GROUP (PTY) LTD (Prospecton) (TP) 
    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. Tshedza Training Technologies (Pty) Ltd 
    322. Tshimedzwa Development Centre (Pty) Ltd 
    323. Tshiredo Training Academy Cc 
    324. Turfloop Training Services Cc 
    325. Turnstone Trading 183 (Pty) Ltd 
    326. UBUHLE TECHNOLOGY & MULTIPURPOSE PRIMARY CO-OPERATIVE LIMITED 
    327. Umbrella Training and Development 
    328. VALE DEVELOPMENT PTYLTD 
    329. Victory Ticket 580 cc 
    330. Vukani Solutions 
    331. Vuthlari Marketing Consulting (PTY)LTD 
    332. Waterberg TVET College 
    333. Whispers ETD Consulting 
    334. Whitestone College 
    335. Wide Horizon Advanced Training (PORT ELIZABETH) (TP) 
    336. Woolworths Pty Ltd 
    337. Work Skills Resources 
    338. Xtensive ICT Academy (Pty) Ltd 
    339. Xylo Trading 12 (Pty) Ltd 
    340. Y2K COLLEGE 
    341. Youmessi Trading cc 
    342. Young Angels Centre for Technology 
    343. Zealot Business College cc 
    344. Zinjiva Trading 
    345. ZJ Africa Learn (Pty) Ltd 



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