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

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

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

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

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. Academy Training Group 
3. Action for Blind and Disabled 
4. Action4 
5. Affirmations Training 
6. Africa Learn (Pty) Ltd 
7. Afrika Tikkun NCC 
8. Aldabri 106 Institute for Quality Pty Ltd 
9. Amilak Training Center 
10. ASMO INSTITUTE OF BUSINESS AN 
11. Aspirations Communication Training CC 
12. Atvance Institute (Pty) Ltd 
13. Balefile Trading and Services 
14. Basadipele Skills Development and Training 
15. BEE Clinic Pty Ltd 
16. Bells Technical College 
17. Bokamoso Skills and Economic Development Centre 
18. Brainwave Projects 1430 cc 
19. Business Optimization Training Institute (Pty) Ltd 
20. Careers IT 
21. CHILI PEPPER INFORMATION TECHNOLOGY SOLUTIONS 
22. Clean Heat Academy 
23. College Africa Group (Pty) Ltd 
24. Columbus Consulting Pty Ltd 
25. Common Vision Young Specialist Trading cc 
26. COMPUSTEPS COLLEGE (PTY) LTD 
27. CSL Accountants 
28. DC Academy (PTY)LTD 
29. Decade Pulse (Pty) Ltd 
30. Dee's Training (Pty) Ltd 
31. Delight Computer Training 
32. Eagle Computer Training 
33. EAST LONDON MANAGEMENT INSTITUTE 
34. ED-U Options Academy 
35. Ekasi IT Solutions Centre 
36. Ekurhuleni Artisans and Skills Training Centre Pty Ltd 
37. Elangeni Training Institute 
38. Elchees Software Solutions 
39. Emalahleni Institute of Techno 
40. Epitome Villa (Pty)Ltd 
41. Eshybrand Pty Ltd 
42. EYETHU NATIONAL COMPUTER COLLEGE PTY LTD 
43. Finweb Business Consultancy 
44. Foster-Melliar (Pty) Ltd 
45. Fourways Private College 
46. Futurekids SA (Fochville) 
47. Gigimo Tourism Academy 
48. Global Institute for Capacity 
49. Greater Tzaneen Community Foundation 
50. HAVOHEJ CONSULTANCY 
51. Hazyview Computer College 
52. HILLCROSS BUSINESS SCHOOL (PTY 
53. Hlanganani ICT (Pty) Ltd 
54. Home of Compassion/Grace Ministries 
55. Ikusasalethu Youth Development Project NPC 
56. iLearn Corporate Services PTY LTD 
57. Information Technology Resource Centre 
58. Inqubeko Institute (Pty) Ltd 
59. Intercept Consulting and Training Solutions 
60. IT Academy 
61. IT-HI-Q Training (PTY) Ltd 
62. Iyam Training Services 
63. Jeppe College of Commerce and 
64. K Boneng Consulting Services P 
65. K Centre Business Enterprise (PTY) LTD 
66. Keybase Training Solutions Cc 
67. KN Training Specialist 
68. KT Mobile Services 
69. L and P Computer Academy Pty Ltd 
70. LETAGO DEVELOPMENT CONSULTING 
71. LIMPOPO COMPUTER COLLEGE BK 
72. LINDAMAHLE MANAGEMENT SYSTEMS (PTY) LTD 
73. Loomee Group 
74. LYFE COMPUTER TECHNOLOGIES (PTY) LTD 
75. Makhophila Training 
76. Masakhane Training and Consult 
77. Mash Computer Training 
78. MBOWA COLLEGE PTY LTD 
79. Metanoia Ratings PTY LTD 
80. MMELA VILLAGE TECHNOLOGIES (PT 
81. Mogapi Education Group (Pty) Ltd 
82. Motlhamme Executive Management 
83. Moving Ahead Development Agenc 
84. Mpande Technologies cc 
85. Mufuka Business and Technical 
86. Musengavhadzimu Media 
87. Natfin Holdings Pty Ltd 
88. NBC Technologies 
89. NCC - Vereeniging 
90. Ndulita Solutions 
91. New Link Computer Skills 
92. Nolwazi Stem Education for The 
93. Ntandokazi Holdings Pty Ltd 
94. NW Avuxeni Computer Academy 
95. Nyathela Business College 
96. Olrich Home of Technology 
97. On the Ball College Pty ltd 
98. OPELONG BUSINESS INSTITUTE (PT 
99. Paramixed Pty Ltd 
100. Peo Entle HIV Wellness Management and Youth Skills Development NPO 
101. Pioneer Business Consulting 
102. Polokwane Technology Institute (Pty) Ltd 
103. Pretoria Technical College 
104. Priha Projects Pty Ltd 
105. Progressive School of Business 
106. Prophesy Training College (Pty) Ltd 
107. PRX SCHOOL TEST 
108. QUARPHIX (PTY) LTD 
109. Ramotec Business College 
110. Redefine Human Capital (PTY) L 
111. Richfield Graduate Institute of Technology Pty Ltd 
112. Rostec Technical FET College (Pty) Ltd 
113. Sabile Human Resources Consult 
114. SANDM IT TRAINING (PTY) LTD 
115. School of Shipping 
116. SED Computer Academy 
117. Sesk Facilitation Development (PTY) LTD 
118. Silulo Ulutho Technologies 
119. Sisekelo Sustainability Institute 
120. SIYAFUNDA COMMUNITY TECHNOLOGY CENTRE NPC 
121. SOUTH AFRICAN CORPORATE TRAINING ASSOCIATION (PTY) LTD 
122. Spears Business and Life Couch Consulting (Pty) Ltd 
123. SPLS Consultants (Pty) Ltd 
124. SUCCESS BUILDERS INTERNATIONAL CC 
125. SUPREME ICT CONSULTANTS 
126. Synergistic Covenant Network NPO 
127. Techtisa (pty) Ltd 
128. Terrawood 
129. Terry Computer Services cc 
130. Thalita Koume Directions (Pty) Ltd 
131. The Finishing College (Pty) Lt 
132. Think Tank T2 (Pty) Ltd 
133. Titan Trade Technologies 
134. Tlou Foundation College 
135. TORQUE TECHNICAL COMPUTER TRAINING PTY LTD 
136. TSP COLLEGE 
137. TURFLOOP TRAINING SERVICES CC 
138. Ubuhlanti Sances Trading (Pty) Ltd 
139. Ukwazi Academy and Corporate S 
140. Umbrella Training and Development 
141. Umbusi Consulting Services 
142. UTHINGO BRITE SERVICES 
143. Varsity Institute of Science & Technology (Pty)Ltd 
144. Visionary Skill Academy 
145. Vukani Solutions 
146. Waterberg TVET College 
147. Wellinkwise Pty Ltd 
148. Whitestone College 
149. Xylo Trading 12 (Pty) Ltd 
150. YITRO INNOVATIONS 
151. Yonet Training Academy 
152. ZA WIT (PTY) LTD 
153. Zealot Business College 
154. Zikode Development Trust 



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.