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: 

Apply basic invoicing and accounting principles 
SAQA US ID UNIT STANDARD TITLE
252435  Apply basic invoicing and accounting principles 
ORIGINATOR
SGB Transport and Logistics Operations 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 11 - Services Transport, Operations and Logistics 
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
Reregistered  2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

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 replaces: 
US ID Unit Standard Title Pre-2009 NQF Level NQF Level Credits Replacement Status
11241  Perform Basic Business Calculations  Level 3  NQF Level 03   

PURPOSE OF THE UNIT STANDARD 
The person credited with this Unit Standard will be able to perform routine financial transactions and calculations and need 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.

The qualifying learner is capable of:
  • Explaining items of expenditure and revenue.
  • Explaining fixed and variable costs.
  • Performing invoicing operations and post amounts to the appropriate accounts.
  • Reconciling and identifying individual transactions with statements of accounts.
  • Identifying and disbursing the items on behalf of the organisation to be recovered in the invoicing process. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners accessing this qualification will be assumed competent in:
  • Communication at NQF Level 2 or equivalent.
  • Mathematical Literacy at NQF Level 2 or equivalent. 

  • UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Explain items of expenditure and revenue. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    A definition of expenditure is provided in the context of freight forwarding and customs clearing. 

    ASSESSMENT CRITERION 2 
    A definition of revenue is provided in the context of freight forwarding and customs clearing. 

    ASSESSMENT CRITERION 3 
    The difference between expenditure and revenue are explained as they apply to freight forwarding. 

    SPECIFIC OUTCOME 2 
    Explain fixed and variable costs. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Fixed cost is defined with examples. 

    ASSESSMENT CRITERION 2 
    Variable cost is defined with examples. 

    ASSESSMENT CRITERION 3 
    Three examples are provided where fixed costs could happen. 

    ASSESSMENT CRITERION 4 
    Examples are provided where variable costs could be confused as fixed costs. 
    ASSESSMENT CRITERION RANGE 
    Three examples must be given.
     

    ASSESSMENT CRITERION 5 
    The consequences of a variable cost being confused as a fixed cost is explained with examples. 

    SPECIFIC OUTCOME 3 
    Perform invoicing operations and post amounts to the appropriate accounts. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    An invoice is prepared which has items of expenditure and items revenue for a sea freight shipment for a full container load and import which has paid customs duty, duty schedule, and the ocean freight is on a collect basis. 

    ASSESSMENT CRITERION 2 
    An invoice is prepared for an air freight export shipment which has items of expenditure and items of revenue where the master airway bill is collected, insurance must be invoiced as well as cartage collection charges. 

    ASSESSMENT CRITERION 3 
    The expenditure items must be posted to the appropriate accounts for both the seafreight and airfreight invoices. 

    ASSESSMENT CRITERION 4 
    A record is made up of the over-recoveries of the items of expenditure which must later be taken to profit. 

    SPECIFIC OUTCOME 4 
    Reconcile and identify individual transactions with statements of accounts. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Ocean freight or air freight is identified as items of the organisations invoices. 

    ASSESSMENT CRITERION 2 
    Cartage is identified as an item of the company's invoices and statements from the transporter taking into account all over-and-under recoveries. 

    ASSESSMENT CRITERION 3 
    All landside and surface charges are identified including port authority charges, airline charges, depot charges and carrier's handling. 

    ASSESSMENT CRITERION 4 
    All customs and charges are identified and reconciled with bills of entries, statements and deferment accounts. 

    ASSESSMENT CRITERION 5 
    Other disbursements charges are identified and reconciled with invoices from those parties taking into account all over-and-under recoveries. 
    ASSESSMENT CRITERION RANGE 
    Other disbursements may include but is not limited to other agents', storage charges, packing, fumigation, inspection, insurance.
     

    ASSESSMENT CRITERION 6 
    Supplementary charges from outside parties are identified and reconciled to the organisations invoice taking into account all over-and-under recoveries. 

    ASSESSMENT CRITERION 7 
    Supplementary invoices are disbursed by the organisation and account for all disbursement items which have been invoiced. 

    ASSESSMENT CRITERION 8 
    Reconciliation is made between the invoices and statement of accounts. 

    SPECIFIC OUTCOME 5 
    Identify and disburse the items on behalf of the organisation to be recovered in the invoicing process. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Cartage charges as disbursed by the organisation, are identified and posted to the cartage disbursement account. 

    ASSESSMENT CRITERION 2 
    Storage charges as disbursed by the organisation are identified and posted to the storage disbursement account. 

    ASSESSMENT CRITERION 3 
    All special charges such as extra attendance are disbursed by the organisation are identified and posted to the disbursement accounts. 


    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.
  • Anyone assessing a learner against this unit standard must be registered as an assessor 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.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 

  • UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
  • Concepts of disbursements and revenue.
  • Principles of fixed and variable costs.
  • Processes and procedures involved in invoicing.
  • Processes and procedures involved in reconciliations.
  • An appreciation of the consequences of under recovery and disbursements. 

  • UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems related to the invoicing and accounting practices. 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others to ensure that all figures are obtained and reconciled to meet the organisations needs. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities in such a way as to have an alternative plan available should problems arise in the reconciliation and invoicing process. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information pertaining to the information required for invoicing and reconciling of accounts. 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology to process all the data. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of related systems whereby poor reconciliation practices provide inaccurate financial information. 

    UNIT STANDARD CCFO CONTRIBUTING 
    In order to contribute to the full personal development of each learner and the social and economic development of society at large, it must be the intention underlying any programme of learning to make an individual aware of the importance of:
  • Participating as responsible citizens in the life of local, national and global communities in the process of invoicing and reconciling accounts. 

  • 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 
    This unit standard replaces unit standard 11241, which is "Perform basic business calculations", 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  59365   National Certificate: Freight Forwarding and Customs Compliance  Level 3  NQF Level 03  Reregistered  2023-06-30  TETA 
    Elective  74189   National Certificate: Cereals, Snacks, Pasta and Condiments Manufacturing  Level 3  NQF Level 03  Reregistered  2023-06-30  FOODBEV 
    Elective  63929   National Certificate: Spirits Production  Level 3  NQF Level 03  Reregistered  2023-06-30  FOODBEV 
    Elective  63869   National Certificate: Winemaking  Level 3  NQF Level 03  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. A4 Consultancy Pty Ltd 
    2. Academy at Vaal Triangle (AVT 
    3. Academy of Training and Allied Services Pty Ltd 
    4. Academy of Training and Development 
    5. Academy Training Group 
    6. AccTech Systems (PTY)LTD 
    7. Acorser Corporate & Business Consulting t/a Acorser Academy 
    8. Act of Grace 97 
    9. Action for Blind and Disabled 
    10. Action4 
    11. Added Advantage Academy 
    12. Addskills Computer Training 
    13. Advanced Assessments and Train 
    14. Affirmations Training 
    15. Afric Training Centre and Security Studies PTY LTD 
    16. African Shipping Training (Pty) Ltd 
    17. Afrika Tikkun 
    18. Aldabri 106 Institute for Quality Pty Ltd 
    19. All Nation Group Five Trading and Projects 
    20. Amadi Institute of Management And Technology (Pty) Ltd 
    21. Amilak Training Center 
    22. AMPHI SA (PTY) LTD 
    23. Angie Technologies 
    24. Answer The Call Skills ands En 
    25. APEXEA 
    26. Artshub Institute 
    27. ASMO INSTITUTE OF BUSINESS AN 
    28. Aspirations Communication Training CC 
    29. Assured Vocational Skill Institute 
    30. ATTI (Advanced Technonogy Training Institute) 
    31. ATTI IT SOLUTIONS (Bloemfontei 
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    34. Atvance Institute (Pty) Ltd 
    35. Atvance Learning PTY LTD 
    36. AUK MARINE AND MINING 
    37. Aviwe Business Development and 
    38. Award Media (Pty) Ltd T/A Award Training (PORT ELIZABETH) (TP) 
    39. Awona Technologies cc 
    40. AWRISE 
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    44. baseni 
    45. Batshepile Projects (Pty) Ltd 
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    47. BDCE (Pty) Ltd 
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    49. BEE Clinic Pty Ltd 
    50. Bells Technical College 
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    52. Big J Training Academy 
    53. Birnam Business College (Pty) 
    54. Blue Ora Pty Ltd 
    55. Bokamoso Skills and Economic Development Centre 
    56. Bonitas Unversity College 
    57. Bopang Consulting Services (PT 
    58. Bosasa Youth Development Centres (PTY) LTD 
    59. Brainwave Projects 1430 cc 
    60. Bristol Training College 
    61. Business Optimization Training Institute (Pty) Ltd 
    62. BYTES PEOPLE SOLUTIONS (PTY) LTD 
    63. Cape Innovation Technology Initiative 
    64. Cape Town Society for the Blind 
    65. Careers IT 
    66. CENTRE FOR EXCELLENCE & PROFESSIONAL TRAINING 
    67. Centre for Logistics Excellence (Pty) Ltd 
    68. CHILI PEPPER INFORMATION TECHNOLOGY SOLUTIONS 
    69. Circleway College 
    70. City College 
    71. Claas Illustration 
    72. ClassTech 
    73. Clean Heat Academy 
    74. College Africa Group (Pty) Ltd 
    75. COLUMBUS TECHNOLOGIES PTY LTD 
    76. Comfortable Tech 
    77. Common Vision Young Specialist Trading cc 
    78. CompEd IT Training 
    79. Competence computer and business management 
    80. Compus training institution 
    81. COMPUSTEPS COLLEGE (PTY) LTD 
    82. Computer and Careers 
    83. computer college SA 
    84. CREATIVE ARTS COLLEGE 
    85. Creative Minds Rustenburg 
    86. Creatividad Consulting CC 
    87. CSL Accountants 
    88. CTU Training Solutions 
    89. CW Trainers 
    90. CYBAX SYSTEMS 
    91. CYBER-CITY IT SOLUTIONS 
    92. Cyber.Com Career Academy 
    93. DAB Health Care Centre 
    94. DC Academy (PTY)LTD 
    95. De Compu School (SA) cc 
    96. Decade Pulse (Pty) Ltd 
    97. Dee's Training (Pty) Ltd 
    98. Dee-Bravo Training Centre 
    99. Delight Computer Training 
    100. Destiny Global Trade and Logistics 
    101. Dibana Business Consultants 
    102. Digital Media Arts College 
    103. Digital Paper (Pty) Ltd 
    104. Ditlotlo Trading Enterprise 
    105. Dorcas Aid South Africa 
    106. DVG Media Training 
    107. DYNAMIC DNA (PTY) LTD 
    108. Dynamic Dyvention Trading and 
    109. Eagle Computer Training 
    110. Eagle High IT Training 
    111. EAST LONDON MANAGEMENT INSTITUTE 
    112. Eastern Cape Academy of Technology 
    113. ED-U Options Academy 
    114. Edge Training Consultancy 
    115. Edging Forward Training and Co 
    116. EHLANZENI TVET COLLEGE 
    117. Ekasi IT Solutions Centre 
    118. Ekurhuleni Artisans and Skills Training Centre Pty Ltd 
    119. Elangeni Training Institute 
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    126. EYETHU NATIONAL COMPUTER COLLEGE PTY LTD 
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    128. Forek Institute of Technology (Pty) Ltd 
    129. FORGE ACADEMY 
    130. Foster-Melliar (Pty) Ltd 
    131. Four Stars Communication 
    132. Fourways Private College 
    133. FSM Source of Success Youth Development 
    134. Fullimput108 (Pty) Ltd 
    135. Future Africa Consulting t/a Future Africa Consulting & Training 
    136. Futurekids SA (Fochville) 
    137. Gabasega Consulting and Training Centre 
    138. Gauteng College of Engineering 
    139. GCABS 
    140. Genii Institute PTY LTD 
    141. Gert Sibande FET College 
    142. Gigimo Tourism Academy 
    143. Gijima Holdings (Pty) Ltd 
    144. Global Institute for Capacity 
    145. Global Maritime Legal Solutions Pty Ltd 
    146. Global Star Trading (Pty) Ltd 
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    154. HAVOHEJ CONSULTANCY 
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    156. HCLS HUMAN CAPITAL LEARNING SOLUTIONS 
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    160. Hlanganani ICT (Pty) Ltd 
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    162. HUAWEI Technologies Africa (PTY) LTD 
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    165. Ikusasa Lethu Projects and Training (Pty) Ltd 
    166. Ikusasa Technology Solutions 
    167. Ikusasalethu Youth Development 
    168. iLearn Corporate Services PTY LTD 
    169. Imbizo Training and Development Consultants Cc 
    170. Impact Sourcing Academy - NPO 
    171. InfinityTraining Solution Pty Ltd 
    172. Infomage PTY LTD 
    173. Information Technology Resource Centre 
    174. Ingomsotech Solutions and Trai 
    175. Initium 
    176. Innovative Shared Services 
    177. Inqolobane Computer Services 
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    180. ISAMON VOCATIONAL COLLEGE OF EXCELLENCE 
    181. Isivande Projects 
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    183. IT Labs Consulting 
    184. IT-HI-Q Training (PTY) Ltd 
    185. Ithemba IT Solution 
    186. ITI 
    187. Iyam Training Services 
    188. JEN-LER TRADING AND PROJECTS 
    189. Jeppe College of Commerce and 
    190. Johannesburg Institute of Engi 
    191. John Taolo Gaetsewe Developmental Trust 
    192. Jonda Learning Academy 
    193. JTB Group 
    194. K Boneng Consulting Services P 
    195. K Centre Business Enterprise (PTY) LTD 
    196. KDS Centre for Skills Development and Training Pty Ltd 
    197. Keep The Dream 285 
    198. KEYBASE PRETORIA 
    199. Keybase Training Solutions Cc 
    200. Kgolo Institute 
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    202. KING HINTSA TVET COLLGE 
    203. King Sabata Dalindyebo TVET College 
    204. Kingswood Academy 
    205. Kishugu Training (Pty) Ltd 
    206. KLM Empowered Human Solution Specialists 
    207. KMT Training and Business Solutions 
    208. KN Training Specialist 
    209. Komatiland Forests 
    210. KT Mobile Services 
    211. Kumani Computer College 
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    213. KVR Training and Business Solutions 
    214. L and P Computer Academy Pty Ltd 
    215. Labournet Learning and Development Solutions 
    216. Lamus Training Academy 
    217. Leanco cc 
    218. Learnfast Training Solutions ( 
    219. Learning 4 Life (Pty) Ltd 
    220. Learning Exchange Pty (Ltd) 
    221. Lephalale Business & Technical 
    222. Leseding Computer Systems 
    223. LETAGO DEVELOPMENT CONSULTING 
    224. LIMPOPO COMPUTER COLLEGE BK 
    225. Limsa Training Institute 
    226. LINDAMAHLE MANAGEMENT SYSTEMS (PTY) LTD 
    227. Lindel Education Training College 
    228. LINKINGNOTES 
    229. Livhone FET College 
    230. Loomee Group 
    231. LUPHINDI BUSINESS SOLUTIONS 
    232. LYFE COMPUTER TECHNOLOGIES (PTY) LTD 
    233. M-COT CORPORATE TRAINING 
    234. Makau Tours and Skills Development 
    235. Makhophila Training 
    236. Mamelodi Digital Centre cc 
    237. MANAGED OUTSOURCED TECHNOLOGY SOLUTIONS PTY LTD 
    238. Mapubo Consulting 
    239. Marilyn Chili Consulting 
    240. Maritime Business Institute 
    241. Masakhane Training and Consult 
    242. Mash Computer Training 
    243. Mashup Community Development N 
    244. MASITHUTHUKE HOLDINGS (PTY) LTD 
    245. Masterskills Training Institute (Pty) Ltd 
    246. Matiwane Computer Networks (Pty) Ltd 
    247. MBOWA COLLEGE PTY LTD 
    248. Mecer Inter-ED 
    249. Mentec Group PTY LTD 
    250. Metanoia Ratings PTY LTD 
    251. Metro Minds 
    252. Mikyle Consulting 
    253. Milzet Holdings 
    254. Mmamohule General Traders 
    255. Mmanape Private Technical Coll 
    256. MMELA VILLAGE TECHNOLOGIES (PT 
    257. MND Training and Projects 
    258. Mogapi Education Group 
    259. MOKALENG IT 
    260. Moripe Business Training and C 
    261. MORTERBOARD TRAINING SOLUTIONS 
    262. Motheo Skills Entity 
    263. Mothusi Management Consultants 
    264. Motlhamme Executive Management 
    265. Moving Ahead Development Agenc 
    266. MP Avuxeni Computer Academy 
    267. Mpande Technologies cc 
    268. Mpisholo Training Solutions 
    269. MSC Business College 
    270. Mthonyama Technologies cc 
    271. Mufuka Business and Technical 
    272. Multi Tech College 
    273. Musengavhadzimu Media 
    274. Nape Angwato Trading 
    275. Natfin Holdings Pty Ltd 
    276. NBC Technologies 
    277. Ncameni Kasizane Skills Development PTY LTD 
    278. NCC - Vereeniging 
    279. Nchebeko Skills Consultancy (PTY) LTD 
    280. NCM Computer and Business Academy 
    281. Ndulita Solutions 
    282. Nebsol IT Solutions 
    283. Nemja Security and Projects Pty Ltd 
    284. New Era Computer Training Centre (Hidobyte CC) 
    285. New Link Computer Skills 
    286. New Trend Computers cc 
    287. NEWDAY UNITED NPC 
    288. NEWLEIGH BUSINESS COLLEGE 
    289. Nkangala Skills Centre 
    290. Nkqubela Community Developers 
    291. Nolwazi Stem Education for The 
    292. Nomasojabula Computer Project 
    293. Northern Computer Training Centre 
    294. NOSA LOGISTICS PTY LTD 
    295. Ntamunde Investment 
    296. Ntandokazi Holdings Pty Ltd 
    297. Ntshebele Institute 
    298. NW Avuxeni Computer Academy 
    299. Nyankwavi Inverstment 
    300. Nyathela Business College 
    301. Nyelati Trading Enterprise 
    302. Olrich Home of Technology 
    303. OMNIVISION INSTITUTE 
    304. On the Ball College Pty ltd 
    305. OPELONG BUSINESS INSTITUTE (PT 
    306. Open Learning Group 
    307. Overcomers Training College (P 
    308. P and R Development and Training (Pty) Ltd 
    309. PACE Academia College (Pty) Lt 
    310. Paramixed Pty Ltd 
    311. Parkton College of Catering & Tourism Studies 
    312. Pelican Training (Pty) Ltd 
    313. Peo Entle HIV Wellness Management and Youth Skills Development NPO 
    314. Peritum Agri Insitute (PTY) LTD 
    315. Petcon Capacity Building Solut 
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    319. Pioneer Business Consulting 
    320. PLATINUM PEAK CONSULTING (PTY) LTD 
    321. Polokwane Technology Institute (Pty) Ltd 
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    332. Quantum Leap College Pty Ltd 
    333. QUARPHIX (PTY) LTD 
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    335. Ramotec Business College 
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    337. Rasinkhu Investment (Pty) Ltd 
    338. Reaithuta Computer Academy 
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    359. SED Computer Academy 
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    361. Setlagole Telecentre 
    362. Silulo Ulutho Technologies 
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    364. Siyafunda CTC 
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    367. SM SAFETY AND TECHNICAL LEARNI 
    368. Sokwanya Trading (Pty) Ltd 
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    376. Spears Business and Life Couch Consulting (Pty) Ltd 
    377. SPLS Consultants (Pty) Ltd 
    378. Springs Comtech College 
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    380. Step Ahead Computer Training Centre 
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    385. Sunalaw Empowerment Projects 
    386. Supreme ICT Consultants 
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    388. Synergy Transformation Solutio 
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    395. Tech-Com Solutions cc 
    396. Techtisa (pty) Ltd 
    397. Terrawood 
    398. Terry Computer Services cc 
    399. Tfutfukani Techoology Training 
    400. Thalita Koume Directions (Pty) Ltd 
    401. Thasullulo F.E.T College (Pty) Ltd 
    402. The Computer Tutor 
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    404. The Living Legacy Group (PTY) LTD 
    405. THE SKILLS DEVELOPMENT CORPORA 
    406. Think Tank T2 (Pty) Ltd 
    407. Thubelihle Graduate Institute 
    408. Tinotel Communications 
    409. TIRA TELECOMS 
    410. Titan Trade Technologies 
    411. Tlatlana Trading (PTY) LTD 
    412. Tlou Foundation College 
    413. TORQUE TECHNICAL COMPUTER TRAINING PTY LTD 
    414. TRAINING BUSINESS 2 BUSINESS 
    415. Training Consultant and SD College 
    416. Tri-Anagram 
    417. Triple Desire Trading & Projects 43 
    418. Tshiredo Training Academy 
    419. Tshwane College of Commerce an 
    420. Tsima Consulting Development S 
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    424. Two Aces Learnerships 
    425. Ubuhlanti Sances Trading (Pty) Ltd 
    426. Ukwakhile Training 
    427. Ukwazi Academy and Corporate S 
    428. ululo Empowerment 
    429. Umbrella Training and Development 
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    431. Umzansi Fretex Consultancy 
    432. Urban Journey 
    433. UTHINGO BRITE SERVICES 
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    435. Vastratech Pty) Ltd 
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    438. VUTHLARI MARKETING CONSULTING 
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    441. Wellinkwise Pty Ltd 
    442. Westrand Youth Development 
    443. Whitestone College 
    444. WORK SKILLS RESOURCES CC 
    445. Working Solution International 
    446. Xylo Trading 12 (Pty) Ltd 
    447. YAB Business Solutions (Pty)Ltd 
    448. YITRO INNOVATIONS 
    449. Yonet Training Academy 
    450. Young Angels Centre for Technology 
    451. Youth Media Movement 
    452. ZA WIT (PTY) LTD 
    453. Zealot Business College 
    454. Zikode Development Trust 
    455. ZIPHELELE RURAL DEVELOPMENT AC 
    456. ZJ Africa Learn 



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