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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

Interpret basic financial statements 
SAQA US ID UNIT STANDARD TITLE
10388  Interpret basic financial statements 
ORIGINATOR
SGB Financial Services 
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  3 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Registered" 		 2002-06-12  2004-12-02  SAQA 0742/02 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2005-12-02   2008-12-02  

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
117156  Interpret basic financial statements  Level 4  NQF Level 04  4   

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 
    1. The purpose 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 
    2. Sources of income and expenditure are identified for three different types of financial statements. 

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

    ASSESSMENT CRITERION 4 
    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 
    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 
    2. A balance sheet is analysed and evaluated in terms of equity or financial net worth. 

    ASSESSMENT CRITERION 3 
    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 
    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 
    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 
    1. A personal assets and liabilities statement is compiled based on own financial situation over the past year. 

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

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

    ASSESSMENT CRITERION 4 
    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 INSQA or a relevant accredited ETQA. The mechanisms and requirements for moderation are contained in the document obtainable from INSQA,
    INSQA framework for assessment and moderation. 


    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 NOTES 
    This unit standard has been replaced by 117156, which is ' Interpret basic financial statements', Level 4, 4 Credits. 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  48812   Further Education and Training Certificate: Heritage Practice  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  CATHSSETA 
    Core  65110   Further Education and Training Certificate: Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2009-03-14  As per Learning Programmes recorded against this Qual 
    Core  36436   National Certificate: Local Economic Development  Level 4  Level TBA: Pre-2009 was L4  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 
    Fundamental  20638   National Certificate: Collective Investment Schemes  Level 4  NQF Level 04  Passed the End Date -
    Status was "Registered"     		 2004-12-05  INSETA 
    Fundamental  48640   National Certificate: Financial Services Management  Level 4  Level TBA: Pre-2009 was L4  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  INSETA 
    Fundamental  48493   National Certificate: Financial Services: Wealth Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Registered"     		 2007-02-11  Was INSETA until Last Date for Achievement 
    Fundamental  20639   National Certificate: Healthcare Benefits Administration: Claims Assessing  Level 4  NQF Level 04  Passed the End Date -
    Status was "Registered"     		 2004-12-05  INSETA 
    Fundamental  20773   National Certificate: Long Term Insurance  Level 4  NQF Level 04  Passed the End Date -
    Status was "Registered"     		 2004-12-05  INSETA 
    Fundamental  24396   National Certificate: Risk Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Registered"     		 2006-10-08  Was INSETA until Last Date for Achievement 
    Fundamental  21796   National Certificate: Short Term Insurance  Level 4  NQF Level 04  Passed the End Date -
    Status was "Registered"     		 2005-06-12  Was INSETA until Last Date for Achievement 
    Elective  61595   Further Education and Training Certificate: Business Administration Services  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  67462   Further Education and Training Certificate: Music Industry: Sound Technology  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  23953   Further Education and Training Certificate: New Venture Creation (SMME)  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2009-05-13  Was SERVICES until Last Date for Achievement 
    Elective  48808   Further Education and Training Certificate: Performing Arts  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  CATHSSETA 
    Elective  24194   National Certificate: Construction Material Manufacturing  Level 4  Level TBA: Pre-2009 was L4  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  CETA 
    Elective  24197   National Certificate: Corrections Science  Level 4  Level TBA: Pre-2009 was L4  Passed the End Date -
    Status was "Reregistered"     		 2009-02-18  Was SAS SETA until Last Date for Achievement 
    Elective  48669   National Certificate: Live Event Technical Production  Level 4  Level TBA: Pre-2009 was L4  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  CATHSSETA 
    Elective  23976   National Certificate: Local Employment and Skills Development Practices  Level 4  NQF Level 04  Passed the End Date -
    Status was "Registered"     		 2006-08-13  PSETA 
    Elective  20884   National Certificate: New Venture Creation (SMME)  Level 4  NQF Level 04  Passed the End Date -
    Status was "Registered"     		 2005-04-10   


    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.S.A.P Training And Consulting 
    2. A4 Consultancy Cc 
    3. Abanguni College of South Africa 
    4. Advanced Assessments and Training (Pty) Ltd 
    5. AFRIC POLICING INSTITUTE 
    6. Africa Corporate Training Institute And Hr Consulting 
    7. Africa Institute For Public Administration 
    8. Africawide Consulting 
    9. AGRIHLASH (PTY) LTD 
    10. Akha Unique telecoms (pty) ltd 
    11. All Access Holdings 
    12. Alpharide 
    13. Amabamba Recruitment 
    14. Amangile Academy (Pty) Ltd 
    15. Amaqamu Project Management and Consulting 
    16. Amg Training And Hygiene Consultants 
    17. Anicrop Training 
    18. Aphiwezothe 
    19. Assured Vocational Skills Institute 
    20. Attractive Softcare Application Projects cc t/a ASAP Events and Consulting 
    21. Avax Sa 481 Cc. T/A Mandisa Development Services 
    22. Avc Corporate Advisory Services (Pty) Ltd. 
    23. Avenida (Pty) Ltd 
    24. Bafedile M (Pty) Ltd 
    25. Bakgatla Municipal Solutions 
    26. Baledi And Lutramark 
    27. Bantubanye Skills 
    28. Batla Gorona Trading Enterprise 
    29. Bavelile Consultants And Training 
    30. Belgravia Institute Of Mangement (Pty) Ltd 
    31. Bendrew Trading 
    32. Bettes - Types Trading And Projects 
    33. Black Thari Trading Enterprise 
    34. Bmst Consulting 
    35. Boikgalaletso Skills Development 
    36. Boikgantsho Consulting & Events 
    37. Bokamoso Urban Planners 
    38. BOLAND COLLEGE 
    39. Boni Africa Events & Development 
    40. Brilliant Affairs (PTY) Ltd 
    41. Bull's Business and Skills Training Institute 
    42. Business Circle Consultation 
    43. C Madumo Projects Cc 
    44. CEDROS DEVELOPMENT AND PROJECTS 
    45. Central Bridge Trading 109 
    46. Central Institute of Professional Studies and Services 
    47. Central Johannesburg Public FET College - Alexandra Campus 
    48. Chuene Bosa Bosele Trading & Enterprise (Pty) Ltd. 
    49. Continuing Education Programme 
    50. Cradle Stars Trading Enterprise 
    51. CSG Skills Institute (Pty) Ltd 
    52. D T M Consulting Cc 
    53. Daily Double Traiding 281 
    54. Danearl (Pty) Ltd 
    55. Development Bank Of Southern Africa (Dbsa) 
    56. Dialnx Consultants 
    57. Ditirelo Skills Development Services 
    58. Ditlou Solutions 
    59. DotCentre Business Consulting 
    60. Dru-A Professional Training Consultancy 
    61. Eastern Rose Enterprise 
    62. Edtisa Education And Development Training Institute Of South Africa 
    63. Edutraining Business College 
    64. Elangeni Consulting 
    65. Elangeni Consulting (PTY) LTD 
    66. Elective Training Institute Enterprise Cc 
    67. Empilweni Management Solutions cc 
    68. Esehlula Bashuki 
    69. Ethembeni Multi Service Enterprise (Pty) Ltd 
    70. Express Model 405 
    71. Eyamintokozo 
    72. Faith First Trading 
    73. Falcon Business Institute (Pty) Ltd 
    74. Faranang Marketing 
    75. Finito Training And Consultancy 
    76. Frugatrax Consultants 
    77. Fundiswa Learning (Pty) Ltd 
    78. FUTURE DISCOVERY TRAINING ACADEMY 
    79. Giamanje Tvet College 
    80. Giggs Creations 
    81. Glentech Innovative Design Concepts 
    82. Glere Skills And Consultants 
    83. Global Care Trading 100 CC 
    84. Gns Training Consultants 
    85. Gotsec Skills Training 
    86. Green Horizon Consulting (Pty) Ltd 
    87. Groen Mintirho (Pty)Ltd 
    88. Gudlhuza Development Solutions Cc 
    89. Hadima Training Academy 
    90. Hanyeleni Business Enterprise 
    91. Hercuscope 
    92. HILLCROSS BUSINESS SCHOOL (PTY 
    93. Hlombe And Associates 
    94. Htb Consulting 
    95. Ibambeni Consulting Management 
    96. Igkm Management Services (Pty) Ltd 
    97. Iklwa Contractors 
    98. Ikwanda International Trading (Pty) Ltd 
    99. Iliso Investment holdings (Pty) Ltd 
    100. Ilitha Lelizwe Consulting 
    101. Inafrica General Trading Pty Ltd 
    102. Inkazimulo Trading 
    103. Inkcubeko Yakwantu Trading 
    104. Innercity Training Institute (Pty) Ltd 
    105. Innova8 Solutions 
    106. Institute For Local Government And Housing 
    107. Institute Of Cooperatives And Community Economic Development 
    108. Intermasiko Cc 
    109. Inzalo Enterprise Management Systems (Pty) Ltd 
    110. Isago Communications And Consulting 
    111. Ito Focus Reagile 
    112. Iziko Capacity Building Cc. 
    113. Jabukile Consultancy 
    114. Jeppe College of Commerce and Computer Studies 
    115. Jit Projects 
    116. Jknb Business Works Cc 
    117. Jobafrik Consulting 
    118. Josmap Training Institute 
    119. Jucamo Shelf 4 Cc. 
    120. Kagiso Trust - Training 
    121. KALIDEEN MANAGEMENT SERVICES 
    122. Katlehong Corporate Group 
    123. Kellery Projects 
    124. Kernel Management And Consulting (Pty) Ltd. 
    125. Keydimensions Risk Solutions 
    126. KG Business Development 
    127. Kgotla Trading Enterprise 
    128. Khatheo Trading And Projects (Pty) Ltd 
    129. KHOSITHI TRAINING 
    130. Khula Nonke Training & Development 
    131. Khumo Project Management Services 
    132. Kia Chuma 
    133. Kmmqs 
    134. Kph Enterprises 
    135. Kpk Training Solutions 
    136. Kwindla Institute of Learning and Consulting 
    137. KZN Tourism Training 
    138. KZN Tourism Training Centre 
    139. LE SIGO 
    140. LEGAL EAGLES ACADEMY 
    141. Lelethu Training (Pty) Ltd 
    142. LEMARK TRAINING & DEVELOPMENT 
    143. Leronsa Trading Enterprise 
    144. Lesias Educational Services 
    145. Letlhokoa Management Services Cc 
    146. Letsete Behub 
    147. Letzaa Group 
    148. Lewerb Holdings (Pty) Ltd 
    149. LFP Training Consultants 
    150. Life Long Abet Consulting 
    151. Lilihle Trading And Projects 
    152. Lilithalethu Holdings 
    153. Limpopo Led Resource Centre 
    154. Livhus Consulting Service 
    155. Local Government Management Academy 
    156. Londimvelo Consultants 
    157. Lumiere Holdings 
    158. Lunga 99 Trading Enterprise 
    159. Lwazi Community Facilitator 
    160. M.I.C. Training And Development 
    161. Mabuya Amahle Trading 
    162. Madingoane And Family Construction 
    163. Mafusega Projects 
    164. Magongo Investments 
    165. Magumzane Traiding Cc 
    166. Mahayi Hrd Services Cc 
    167. Maikarabelo Business Enterprise 
    168. Makaota Training Consultants 
    169. Makhophila Training 
    170. Makhuba Development Projects CC 
    171. Makhutsisa Business Training Centre 
    172. Makoti Skills Development Solutions 
    173. Makwenzeke Grass And Cleaners Cc. 
    174. Malizana Projects CC 
    175. Mamuhle Academy 
    176. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    177. MANCOSA Pty (Ltd) 
    178. MASEBAPALE RESOURCES 
    179. MASM Trading Enterprise (Pty) Ltd 
    180. MASS COMUTER TRAINING AND PRINTERS 
    181. Mathaveiya Skills Enhancement 
    182. Mathye And Ditlou Dynasty Corporate 
    183. Matsila Holdings 
    184. MAXIMUM DEVELOPMENT INSTITUTE 
    185. Mc Intosh Xaba And Associates (Mxa) 
    186. Mc Tee Holdings 
    187. Meyiswa Training Academy 
    188. Mgwezane Training And Events Management Cc. 
    189. Miczo'S Enterprise 
    190. Mikhenso 
    191. Mimoisa Business Solutions Cc 
    192. Mimshack Royal Heritage 
    193. Misol Construction 
    194. Mj Mafunisa Consulting (Pty) Ltd 
    195. Mmanape Private Technical College Pty Ltd 
    196. Mml Consulting Cc. 
    197. Mod-Mosh Projects And Consulting (Pty) Ltd 
    198. Mohlaje Solutions (Pty) Ltd 
    199. Mokgwadiba Electrical Services Pty Ltd 
    200. Morena Empire Investment 
    201. Mortarboard Training Solutions 
    202. Mosadikago Trading (Pty) Ltd 
    203. Mosako Wa Kitso 
    204. Motheo FET College 
    205. Mothusi Management Consultants 
    206. Mpeza Training And Development Specialist 
    207. Mthashana FET College - Nongoma Campus 
    208. Muhangwene Development Enterprise 
    209. Multi-Skills Training & Development Institute (Pty) Ltd 
    210. Multiple Productive Management Solutions 
    211. Myeza Trading Enterprise 
    212. National Peace Accord Trust 
    213. Ndashe And Associates 
    214. Ndrendre Building & General Services 
    215. Nebsa Management Services Cc 
    216. Nedtex 61 Cc 
    217. Nedtex73 
    218. Nemalale Eagles Consultancy Cc 
    219. Neopeo Trading & Projects 
    220. Networx for Career Development 
    221. Nj & L Trading Enterprise Cc. 
    222. Nkarise Training and Consulting Services 
    223. Nomagwanishe Investments cc 
    224. Nonunu Projects 
    225. Northern Cape Rural Public FET College - De Aar Campus 
    226. Northlink College - Wingfield Campus 
    227. Ns Global Academy 
    228. Omithombo Management Academy 
    229. Outeniqua Leadership Institute 
    230. Pachedu Skills Solutions 
    231. Pandelani Investment Holdings (Pty) Ltd. 
    232. Pathways Institute 
    233. Pathways of Purpose Potential Development Centre Pty Ltd 
    234. PAUL ALLEN DEVELOPMENT PTY LTD 
    235. Pebetse Training And Consulting 
    236. Peuneo Training (Pty) Ltd 
    237. Pfim Trading (Pty) Ltd 
    238. Phatsimo Technologies 
    239. Philani Solutions 
    240. Phoebelle (Pty) Ltd 
    241. Pioneer Business Consulting 
    242. PLATINUM ELECTRICAL(PTY) LTD 
    243. Plumb Line Risk Alignment 
    244. Pm Skills House 
    245. Pma Holdings (Pty ) Ltd. 
    246. Power Rush Trading 170 Cc. 
    247. Powergate Trading 1040 
    248. Powernexus 
    249. Primeserv Corporate Solutions (Pty) Ltd 
    250. Princetop Corporative Training (Pty) Ltd 
    251. Prior Learning Centre 
    252. Progressive School Of Business And Engineering (Pty) 
    253. Ptdev (Pty) Ltd 
    254. Pulakgadi Training Consulting Cc 
    255. Qeto Business Consulting 
    256. Rasinkhu Investments 
    257. Ratomac Trading Consultants (Pty) Ltd 
    258. Red Carpet Marketing Management Solutions 
    259. Reflections Development Institute 
    260. Regent Business School (Pty) Ltd t/a Regent Business School 
    261. Resonance Institue of Learning 
    262. Rme Projects 
    263. Sabela Trading And Projects Cc. 
    264. Salt Lake Residence Action Group (Sarag) 
    265. Samukela Injabulo 
    266. Sebenzisanane Human Capital 
    267. Sebobatho Project Management 
    268. Senelo Trading Cc 
    269. Shandu Technical Services 
    270. Shemeshe Tm 
    271. Shirs Vision Compleadev (Pty) Ltd 
    272. Silalele Skills Academy (Pty) Ltd 
    273. Sisezwa Business Enterprise 
    274. Sisodwa Investment Enterprise 
    275. Siyakhula Trust Etd Institute Pty Ltd 
    276. Siza Nesu Training And Consultants 
    277. Skillus Training 
    278. Smartkip 
    279. Social Capital Group 
    280. Sogwa Business Enterprise 
    281. Solstice Networks Cc. 
    282. Sonani Skills 
    283. Soni Investment 
    284. South African Institute of Learning (SAIL) 
    285. South African Abet Development Agency Saada 
    286. South African Corporate Training Association 
    287. South African Governance And Business College 
    288. South West Gauteng TVET College 
    289. Spectrium 
    290. Stankay Trading Enterprise 
    291. Striving Mind Trading 289 
    292. Swaranang Management Consulting Cc 
    293. T Mabuya & Associates CC 
    294. Taalnet & It Consultation Cc 
    295. Tachfin Holdings 
    296. Talent Centre Training 
    297. Talent Emporium Academy (PTY) Ltd 
    298. Tasc Business Consulting And Training 
    299. Tau And Tau Training Enterprises Pty Ltd 
    300. Tavo Investment 
    301. Tcns Resources (Pty) Ltd 
    302. Technogirl Trust 
    303. Tee Zet Group 
    304. Tgh Traders 
    305. Thabelanang Trading Enterprise 
    306. The Chosen Consulting Services 
    307. The Crimson Co Cc. 
    308. THE GMC GROUP PTY LTD 
    309. Thepa Trading 511 
    310. Thinking Mind Trading 
    311. Thobologo Training And Education Group 
    312. Thubelihle Graduate Institute 
    313. Thuto-Boswa Education And Training Solution 
    314. TIESPRO (Pty) Ltd 
    315. Tlaletso Consultants 
    316. Tlotlangthuto Training & Consulting 
    317. Tloumogale Business Development & Consulting 
    318. Tmp Training And Development 
    319. Tonex Management Solutions 
    320. TPLR and Training Services (PTY) LTD 
    321. Trade Avail 172 Cc. 
    322. Tradesman Consulting And Training Solutions 
    323. Trainers without Borders 
    324. Training At Work (Pty) Ltd 
    325. Transafric Consulting Pty Ltd 
    326. Tru-ThoughtsTrading and Projects 
    327. Tshamutengu General Trading Cc. 
    328. Tshelopele Development Institution 
    329. Tshwane Training Institute (Pty) Ltd. 
    330. TSK Projects(PTY)LTD 
    331. Tswelopele Rural Development Network 
    332. TTTC 
    333. Tummo Development Enterprise 
    334. Twin Peak Technologies 
    335. TWS Business Development Solutions 
    336. Tytons (Pty) Ltd 
    337. Ukwakhile Projects (PTY) Ltd 
    338. Umfolozi FET College 
    339. Umfolozi TVET College 
    340. Umlando Projects Pty Ltd 
    341. Umqondo Business College 
    342. Umsenge Sdcs 
    343. University Of Business Excellence(Pty)Ltd 
    344. University Of Intellectual Excellence (Pty)Ltd 
    345. University of Venda 
    346. Vantage Training 
    347. Vicmat Consultants 
    348. Victorompie Enterprises Cc. 
    349. VSL General Trading 
    350. Vumilia Africa Group 
    351. Vuselela FET College - Klerksdorp Campus 
    352. VUWA PROJECTS 
    353. Vuyelwa Sl Trading And Projects (Pty) Ltd 
    354. Wag Consulting 
    355. Waoesi 
    356. WEINVEST INVESTMENT CC 
    357. WHITE RIVER TECHNICAL COLLEGE 
    358. World Pace Development And Training Institute 
    359. Xharo Skills Transfer Pty (Ltd) 
    360. Ya Hina Management Consulting And Projects 
    361. Zamsiba Development Consultants 
    362. Zerben Management Solutions 
    363. Zmg Consulting 
    364. Zwelixoliletrading Enterprise 


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