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: 

Administer payments and expenses 
SAQA US ID UNIT STANDARD TITLE
117420  Administer payments and expenses 
ORIGINATOR
SGB GET & FET Business, Commerce and Mngment Stud 
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 3  NQF Level 03  4 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2029-06-30  

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 does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
Learners credited with this unit standard are generally found within the accounting clerk field. On successful completion of the unit standard learners will be able to process documents relating to goods received and payments made. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
  • Accounting NQF level 2
  • Communication at NQF Level 2
  • Mathematical Literacy at NQF Level 2 
    		•

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Identify and complete the appropriate source and supporting documents. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Documents used to identify for purchases and purchases returns/allowances are identified for a specific organisation. 
    ASSESSMENT CRITERION RANGE 
    The following documents are to be covered, but are not limited to: cash invoice; general journal vouchers, cash register slips, deposit slips, debit and credit card vouchers, receipts, cheques and cheque counterfoils, electronic funds transfer confirmation slip, bank statement.
     

    ASSESSMENT CRITERION 2 
    Authorisations are received for the return of goods, allowances, and discounts is obtained and an indication is given for non-compliance. 

    ASSESSMENT CRITERION 3 
    Documents for various purchases and returns/allowances transactions are completed accurately. 
    ASSESSMENT CRITERION RANGE 
    The following documents are to be covered, but is not limited to: Returns of cash purchases voucher; additional discount allowed, discount disallowed, damaged goods, goods charged for but not ordered/received.
     

    ASSESSMENT CRITERION 4 
    The document flow for the various transactions is explained and illustrated graphically. 

    SPECIFIC OUTCOME 2 
    Record Cash Purchases Transactions in the appropriate journals. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Source documents are batched sequentially according to company policy. 
    ASSESSMENT CRITERION RANGE 
    Includes but not limited to: alpha, numerical, monthly, pay point's vendor, employer.
     

    ASSESSMENT CRITERION 2 
    Source documents are accurately entered in the appropriate Journals. 

    ASSESSMENT CRITERION 3 
    Columns in the Journals are totalled accurately. 
    ASSESSMENT CRITERION RANGE 
    Including, but not limited to: VAT, Purchases.
     

    ASSESSMENT CRITERION 4 
    Source documents are correctly archived and indication is given of the consequences if documents are incorrectly archived or missing. 

    SPECIFIC OUTCOME 3 
    Record non-routine related expense transactions in relevant Journals or cash book. 
    OUTCOME RANGE 
    Including but not limited to: loans, rental, interest, cash donations paid, general operating expenses. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Transactions to be recorded in the relevant journal or cashbook are classified correctly. 

    ASSESSMENT CRITERION 2 
    Source documents relating to the non-routine are completed correctly. 

    ASSESSMENT CRITERION 3 
    Source documents are correctly recorded in the appropriate journal or cashbook. 

    ASSESSMENT CRITERION 4 
    Source documents are correctly archived according to company policy and indication is given of the consequences if documents are incorrectly archived or missing. 

    SPECIFIC OUTCOME 4 
    Make and record payments. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Payments are checked against relevant supporting information. 
    ASSESSMENT CRITERION RANGE 
    Includes but not limited to: Cash, Cheques, Automated payments, deposits.
     

    ASSESSMENT CRITERION 2 
    Payments are entered in appropriate accounting records. 

    ASSESSMENT CRITERION 3 
    Appropriate source documents are correctly prepared and reconciled to relevant records. 

    ASSESSMENT CRITERION 4 
    Discrepancies are identified and either resolved or referred to the delegated person. 
    ASSESSMENT CRITERION RANGE 
    Including but not limited to: incomplete/incorrect cheques, stale cheques, Credit and debit cards, Limits exceeded, Disagreement with supporting documentation, Under payments, Over payments, Cheques returned to drawer.
     


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • An individual wishing to be assessed (including through RPL) against this Unit Standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Anyone assessing a learner against this Unit Standard must be registered as an assessor with the relevant ETQA or with an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Any institution offering learning that will enable achievement of this Unit Standard or assessing this Unit Standard must be accredited as a provider with the relevant ETQA or with an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 
    		•

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    N/A 

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    Be culturally and aesthetically sensitive across a range of social contexts. 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems in which responses display that responsible decisions using critical and creative thinking have been made. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, organise and critically evaluate information. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and language skills in the modes of oral and written presentations. 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically (showing responsibility towards the environment and health of others). 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of related systems. 

    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 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  58375   National Certificate: Bookkeeping  Level 3  NQF Level 03  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  FASSET 
    Elective  65409   National Certificate: Building and Civil Construction  Level 3  NQF Level 03  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  CETA 
    Elective  49089   National Certificate: Financial Services  Level 3  NQF Level 03  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  INSETA 


    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.
     
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    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.