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 credit sales transactions 
SAQA US ID UNIT STANDARD TITLE
117422  Administer credit sales transactions 
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  3 
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 will be able to perform the duties of a debtors clerk working within the accounts department of an organisation. 

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 
    When completing transactions in this unit standard, learners will be required to calculate and record VAT where applicable.
    The use of an electronic accounting package may be utilised for the completion of this unit standard 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Identify and complete the appropriate source documents. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The source documents to be used for sales and sales returns/allowances are identified correctly 
    ASSESSMENT CRITERION RANGE 
    The following documents are to be covered: Debit invoice; Debit notes; general journal vouchers
     

    ASSESSMENT CRITERION 2 
    Appropriate authorisations are obtained for the return of goods, allowances, discounts and credit limit 

    ASSESSMENT CRITERION 3 
    Source documents for various sales and returns/allowances transactions are completed correctly 
    ASSESSMENT CRITERION RANGE 
    The following documents are to be covered: Credit sales; Returns of credit sales; additional discount allowed, discount disallowed, damaged goods, goods charged for but not ordered/delivered.
     

    ASSESSMENT CRITERION 4 
    Source documents for various transactions are distributed correctly 

    SPECIFIC OUTCOME 2 
    Record Credit Sales Transactions in the appropriate journals. 
    OUTCOME RANGE 
    Inclusive of the Control Account system 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Sources documents are sequentially batched according to company policy 

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

    ASSESSMENT CRITERION 3 
    Value Added Tax and Sales columns in the Journals are totalled accurately 
    ASSESSMENT CRITERION RANGE 
    Optional inclusion of cost of sales column if the continuous stock system is used
     

    ASSESSMENT CRITERION 4 
    Source documents are archived correctly 

    SPECIFIC OUTCOME 3 
    Record other credit related transactions in General Journal. 
    OUTCOME RANGE 
    Inclusive of the Control Account system. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Credit transactions to be recorded in the General journal are identified correctly. 
    ASSESSMENT CRITERION RANGE 
    The following transactions are to be covered: Bad debts, Interest on overdue accounts of debtors, Cancellation of discount on dishonoured cheques, correction of errors related to credit transactions.
     

    ASSESSMENT CRITERION 2 
    Source documents completed correctly 

    ASSESSMENT CRITERION 3 
    Source documents are correctly recorded in the General journal 

    ASSESSMENT CRITERION 4 
    Source documents are archived correctly 

    SPECIFIC OUTCOME 4 
    Maintain debtors accounts. 
    OUTCOME RANGE 
    Inclusive of the Control Account system. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Transactions from the journals are accurately posted to the relevant debtors accounts 

    ASSESSMENT CRITERION 2 
    Credit documents are reconciled with statements received from debtors 
    ASSESSMENT CRITERION RANGE 
    Credit documents as listed in the above specific outcomes
     

    ASSESSMENT CRITERION 3 
    Debtors accounts are reconciled with the debtors control account 

    ASSESSMENT CRITERION 4 
    Age analysis for the current month is prepared accurately 

    ASSESSMENT CRITERION 5 
    Monthly statements are prepared accurately 

    ASSESSMENT CRITERION 6 
    Investigate and resolve discrepancies 


    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 
    Core  57901   Further Education and Training Certificate: Credit Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  FASSET 
    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.
     
    NONE 


    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.