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	6
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	6

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	Passed the End Date - Status was "Reregistered"	2023-06-30	AgriSETA
Core	57804	National Certificate: Public Administration	Level 3	NQF Level 03	Passed the End Date - Status was "Reregistered"	2023-06-30	PSETA
Core	49447	National Certificate: Trade Exhibition Support	Level 3	NQF Level 03	Passed the End Date - Status was "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	Passed the End Date - Status was "Reregistered"	2023-07-30	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	Passed the End Date - Status was "Reregistered"	2023-06-30	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	Passed the End Date - Status was "Reregistered"	2023-06-30	As per Learning Programmes recorded against this Qual
Elective	59386	National Certificate: Fresh Meat Processing	Level 3	NQF Level 03	Passed the End Date - Status was "Reregistered"	2023-06-30	FOODBEV
Elective	57880	National Certificate: Meat Processing	Level 3	NQF Level 03	Passed the End Date - Status was "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.	Academy at Vaal Triangle (AVT
2.	Action for Blind and Disabled
3.	Amandla Obunye Training Academy
4.	Aspirations Communication Training CC
5.	Atvance Institute (Pty) Ltd
6.	Bohlokoa Business Consultancy
7.	Bokamoso Skills and Economic Development Centre
8.	Cale Developments
9.	College Africa Group (Pty) Ltd
10.	Destiny Management Consultants (Pty) Ltd
11.	DotCentre Business Consulting
12.	Edutel Public Service Company
13.	Elangeni Training Institute
14.	Elchees Software Solutions
15.	Eshybrand Pty Ltd
16.	Falcon Business Institute
17.	Fort Hare Trading Solutions (Pty) Ltd
18.	Foster-Melliar (Pty) Ltd
19.	Fourways Private College
20.	Free State Training and Development Institute
21.	Gleyding Management Institute (Pty) Ltd
22.	Global Steel Merchants (Pty) Ltd
23.	Harvestine Investments (Pty) Ltd
24.	Harvitex cc
25.	HAVOHEJ CONSULTANCY
26.	Hazyview Computer College
27.	HILLCROSS BUSINESS SCHOOL (PTY
28.	Hlanganani ICT (Pty) Ltd
29.	Ikusasalethu Youth Development Project NPC
30.	Innovative Technology Design
31.	Inqubeko Institute (Pty) Ltd
32.	Institute of Busines Management of Southern Africa
33.	Integrated Corporate Skills Solution
34.	Intercept Consulting and Training Solutions
35.	Josmap Training Institute
36.	K Boneng Consulting Services P
37.	K Centre Business Enterprise (PTY) LTD
38.	Kgaka Kgolo Institute
39.	Khongoloti Training Academy
40.	Loomee Group
41.	Majuba Technical Vocational Education and Training
42.	Masakhane Training and Consult
43.	Matash Holdings (Pty) Ltd
44.	MMPS Holdings
45.	Mogapi Education Group (Pty) Ltd
46.	Moving Ahead Development Agenc
47.	Mowils Consultants
48.	Mpumalanga School of Government - MPSG
49.	Musengavhadzimu Media
50.	Ndulita Solutions
51.	Orchards Graduate School (Pty) Ltd
52.	Polokwane Technology Institute (Pty) Ltd
53.	Positive Thinking Consultants cc
54.	Prestige Leaders Consulting (Pty) Ltd
55.	Prodigy Business Services
56.	Prospen Group (Pty) Ltd
57.	PRX SCHOOL TEST
58.	QUARPHIX (PTY) LTD
59.	Ramazwi Security Service and Training Agency (Pty) Ltd
60.	Redefine Human Capital (PTY) L
61.	Regen Institute of Leadership and Management Education
62.	Regenesys School of Public Management
63.	Richfield Graduate Institute of Technology Pty Ltd
64.	Ritepath HR Solutions
65.	Rostec Technical FET College (Pty) Ltd
66.	School of Shipping (Pty) Ltd.
67.	Silulo Ulutho Technologies
68.	Step Ahead Academy (Pty) Ltd
69.	Synergistic Covenant Network NPO
70.	Thandiwenathi (Pty) Ltd
71.	The Diplomatic Academy
72.	Tippinggate Business Solutions
73.	Titan Trade Technologies
74.	Tloumogale Business Development & Consulting (Pty) Ltd
75.	Tonex Management Solutions (Pty) Ltd
76.	TORQUE TECHNICAL COMPUTER TRAINING PTY LTD
77.	Tshwane Training Institute (Pty) Ltd
78.	Varsity Institute of Science & Technology (Pty)Ltd
79.	Vuca Institute of Leadership Development
80.	Weinvest Investments
81.	Wellinkwise Pty Ltd
82.	ZA WIT (PTY) LTD
83.	Zizzy Printing & Projects (Pty) Ltd