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  Complete 

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  Reregistered  2023-06-30  AgriSETA 
Core  57804   National Certificate: Public Administration  Level 3  NQF Level 03  Reregistered  2023-06-30  PSETA 
Core  49447   National Certificate: Trade Exhibition Support  Level 3  NQF Level 03  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  Reregistered  2021-06-30  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  Reregistered  2021-06-30  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  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
Elective  59386   National Certificate: Fresh Meat Processing  Level 3  NQF Level 03  Reregistered  2023-06-30  FOODBEV 
Elective  57880   National Certificate: Meat Processing  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. Abetech 
2. Academy of Training and Development 
3. AccTech Systems (PTY)LTD 
4. Acol Computer Training PTY LTD 
5. Afedile M Learning Centre (Pty) Ltd 
6. Affirmations Training 
7. AFRICALEADS ACADEMY 
8. Aldabri 106 Institute for Quality Pty Ltd 
9. All Connections cc 
10. Amitek Business College 
11. Anderson College (Pty) Ltd 
12. Angie Technologies 
13. Ankalite (Pty) Limited 
14. Arise Business Centre 
15. Artshub Institute (Pty) Ltd 
16. ATTI IT SOLUTIONS BLOEMFONTEIN 
17. ATTI Nelspruit Pty Ltd 
18. AUM IT Solutions 
19. Bantsho Marketing & Management Strategies 
20. Believers Care Society 
21. Best Information Solutions 
22. Beth Horner & Associates 
23. Bokamoso Competence (Pty) Ltd 
24. Bonalesedi Computer Training 
25. Broadband College of Technology 
26. Bytes People Solutions A Division of Altron TMT (Pty) Ltd 
27. Cape Town Society for the Blind 
28. Careers IT (Pty) Ltd 
29. Centretech Broadcasting 
30. Clean Heat Academy 
31. Columbus Consulting Pty Ltd 
32. Commerce and Computer College of South Africa 
33. CompEd IT Training 
34. Competence computer and business management 
35. Computer Technology Dev Institute 
36. Critical Skills Training (Pty) Ltd 
37. CYBER MINDS (PTY) LIMITED 
38. Daily Training Cc 
39. Damelin 
40. Delight Computer Training 
41. DIGMAC PTY LTD 
42. Ditlotlo Trading Enterprise Cc 
43. Eagle High IT Training 
44. Eastern Cape Academy of Technology 
45. Egsibit Training and Development 
46. Ekasi IT Solutions CC 
47. Ekukhanyeni Community Development Centre 
48. Ekurhuleni Computer College 
49. Elchees Software Solutions 
50. Falcon Business Institute (Pty) Ltd 
51. False Bay College 
52. Far North Youth Development Initiative 
53. Far-Ahead Computer Training Centre Cc 
54. Forek Institute of Technology (Pty) Ltd 
55. Fort Hare Solutions (PTY) LTD 
56. FURNITURE BEDDING UPHOLSTERY INDUSTRY BARGAINING COUNCIL 
57. Futurekids SA (Fochville) 
58. Gabasega Consulting and Training Centre 
59. Gauteng Central College PTY LTD 
60. Gegana Computer Academy and Business Solutions cc 
61. Gijima Holdings (Pty) Ltd 
62. Golden Step Campus (Pty) Ltd. 
63. Hazyview Computer College 
64. Hlanganani ICT (Pty) Ltd 
65. I.C.E Computer College 
66. iLearn Corporate Services PTY LTD 
67. Imbalenhle Learning Academy 
68. Imvana Training College 
69. In Excess Trading 22 T/A ATTI Polokwane 
70. Indonsa Consulting and Training cc 
71. Information Technology Resource Centre 
72. InnerOut Training Solutions 
73. Intercept Consulting and Training Solutions 
74. ISAMON VOCATIONAL COLLEGE OF EXCELLENCE 
75. iSolve Business Solutions (Pty) Ltd 
76. IT Certification Academy 
77. IT Schools Innovation (Pty) Ltd 
78. Johannesburg Institute of Engineering & Technology 
79. John Taolo Gaetsewe Developmental Trust 
80. Jonda Learning Academy 
81. Kaelo Computer Training cc 
82. Keybase Training Solutions Cc 
83. Kezla Investments 
84. Khuphulanani Training Institute (Pty) Ltd 
85. Kondi Computer Training 
86. Kumani Computer College 
87. LA Gomme Training Centre 
88. Leading Edge Business Solutions (Pty) Ltd 
89. Leanco Business Services & Training Centre CC 
90. Lephalale Core Skills Academy (Pty) Ltd 
91. Lesedi Consulting 
92. Leseding Computer Systems (Pty) Ltd 
93. LGIT Smart Solutions 
94. Limco Consulting and management (Pty) Ltd 
95. LMoss Trading cc 
96. Loxtion Server CC 
97. M-cot Corporate Training 
98. Madzahisi College 
99. Makau Tours and Skills Development 
100. Makhophila Business Enterprise 
101. Masana Brainstorm Conferencing cc 
102. Mass Computer Training And Printers 
103. Mkoneni Consulting (Pty) Ltd 
104. Modise Computer College 
105. Mokk Consultants Cc 
106. Mosadikago Trading Cc 
107. Mourema Computer Training Centre 
108. Mpande Technologies cc 
109. Mpisholo Training Solutions 
110. Mpondo Zengwenya Trading Cc 
111. Mthonyama Technologies cc 
112. National Computer College Carletonville 
113. Ndabezitha Life Skills Training Institute 
114. NET2G Technologies (Pty) Ltd t/a IT SCHOOL 
115. NetCampus (Pty) Ltd. 
116. Nextgen Training Solutions (Pty) Ltd 
117. Ngubeni Corporation 
118. Nyankwavi Inverstment 
119. Ocule IT cc 
120. On the Ball College Pty ltd 
121. Overcomers Training College (Pty) Ltd 
122. Parkton College of Catering & Tourism Studies 
123. Pillays Computer and Careers 
124. Prompt It Solutions 
125. Qhakaza Management Services 
126. Rand Training College 
127. Regent-Comp 
128. Richfield Graduate Institute of Technology Pty Ltd 
129. Ron and Becky Trading 
130. Rorisang Computer (Pty) Ltd 
131. School of Shipping 
132. Sed General Trading Enterprise 
133. SEDIBENG 
134. Setlagole Telecentre 
135. Silulo Ulutho Technologies 
136. Siyabonga Multi - Purpose Centre 
137. Siyafunda Community Technology Centre 
138. Software Support And Training 
139. Southern Africa Youth Project NPC 
140. Sovereign Skills Development Institute (Pty) 
141. Speccon (Pty) Ltd 
142. Springfield Training (Pty) Ltd 
143. Star Light Consulting 
144. Taballos Business Services 
145. Technology Corporate Management (Pty) Ltd 
146. Terry Computer Services cc 
147. The Graduate Institute of South Africa 
148. The Ulwazi Computer Training Center 
149. Tira Telecoms 
150. Torque Technical Computer Training (Pty) Ltd 
151. Tshedza Training Technologies (Pty) Ltd 
152. Tshiredo Training Academy Cc 
153. Turfloop Training Services Cc 
154. Turnstone Trading 183 (Pty) Ltd 
155. Umbrella Training and Development 
156. Vukani Solutions 
157. Vuthlari Marketing Consulting (PTY)LTD 
158. Waterberg TVET College 
159. Whispers ETD Consulting 
160. Whitestone College 
161. Work Skills Resources 
162. Xtensive ICT Academy (Pty) Ltd 
163. Xylo Trading 12 (Pty) Ltd 
164. Y2K College 
165. Zinjiva Trading 



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.