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: 

Supply costing information for management control 
SAQA US ID UNIT STANDARD TITLE
12994  Supply costing information for management control 
ORIGINATOR
SGB HET Accountancy and Financial Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
FASSET - Financial and Accounting Services SETA 
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 5  Level TBA: Pre-2009 was L5 
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 does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
People credited with this unit standard are generally found within the accounting technician field. On successful completion of the unit standard, people will be able to code and extract information, and provide comparisons on costs and income within an accounting environment. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Unit standards for basic accounting at NQF level 4. 

UNIT STANDARD RANGE 
A person may exhibit this competence in the private and/ or the public sector. 

Specific Outcomes and Assessment Criteria: 

SPECIFIC OUTCOME 1 
Demonstrate an understanding of the business and accounting environment. 

ASSESSMENT CRITERIA
 

ASSESSMENT CRITERION 1 
1. The business environment is defined in relation to generally accepted accounting practice/ GRAP. 
ASSESSMENT CRITERION RANGE 
Types of cost centres (profit centres, investment centres), Costs (wages, salaries, services, consumables)
 

ASSESSMENT CRITERION 2 
2. Accounting methods are identified and described in line with organisational requirements and GAAP/ GRAP. 
ASSESSMENT CRITERION RANGE 
Cost centre identification, Purpose of management information, Gross pay, Relationship and integration of financial and management accounting, Information presentation, Confidential information, Role of management information in the organisation
 

ASSESSMENT CRITERION 3 
3. Organisational policies and procedures related to accounting and administrative systems are explained in GAAP/ GRAP terms. 
ASSESSMENT CRITERION RANGE 
Business transactions, Goods and services, Cost centres, Coding structures, Confidentiality requirements, Documentation presentation style
 

SPECIFIC OUTCOME 2 
Code and extract costing information. 

ASSESSMENT CRITERIA
 

ASSESSMENT CRITERION 1 
1. Appropriate cost centres and elements of costs are recognised. 
ASSESSMENT CRITERION RANGE 
Elements - Materials, Labour, Expenses
 

ASSESSMENT CRITERION 2 
2. Income and expenditure details are extracted from the relevant sources. 
ASSESSMENT CRITERION RANGE 
Sources - Purchases, Invoices, Sales invoices, Policy manual, Payroll
 

ASSESSMENT CRITERION 3 
3. Income and expenditure are coded correctly. 

ASSESSMENT CRITERION 4 
4. Any problems in obtaining the necessary information are referred to the appropriate person. 
ASSESSMENT CRITERION RANGE 
Information - Cost, Income, Expenditure
 

ASSESSMENT CRITERION 5 
5. Errors are identified and reported to the appropriate person. 
ASSESSMENT CRITERION RANGE 
Wrong codes, Excessive volumes, Wrong organisation
 

SPECIFIC OUTCOME 3 
Provide comparisons on costs and income. 

ASSESSMENT CRITERIA
 

ASSESSMENT CRITERION 1 
1. Information requirements are clarified with the appropriate person. 
ASSESSMENT CRITERION RANGE 
Costs, Income
 

ASSESSMENT CRITERION 2 
2. Information extracted from a particular source is compared with actual results. 
ASSESSMENT CRITERION RANGE 
Sources - Previous period's data, Corresponding period's data, Forecast data, Ledgers
 

ASSESSMENT CRITERION 3 
3. Discrepancies are identified and resolved or referred to the appropriate person. 

ASSESSMENT CRITERION 4 
4. Comparisons are provided to the appropriate person in the required format in line with organisational requirements. 
ASSESSMENT CRITERION RANGE 
Letter, Memo, E-mail, Note, Report
 

ASSESSMENT CRITERION 5 
5. Organisational requirements for confidentiality are strictly adhered to. 


UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
Accreditation for this unit standard shall be obtained from the relevant Education and Training Quality Assurance Body, through summative assessment by a registered assessor.

Moderation Option: Moderation activity comments by SGB's, organisations and individuals may be forwarded to NSB03. 

UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
A demonstrated understanding of:
  • The business environment
  • Accounting methods
  • The organisation
  • Creditors and debtors
  • Management Information
  • Cost Centres

    Terminology
  • GAAP - Generally accepted accounting practice
  • GRAP - Generally recognised accounting practice 

  • UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    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  36213   National Diploma: Technical Financial Accounting  Level 5  NQF Level 05  Reregistered  2023-06-30  FASSET 
    Elective  58376   Further Education and Training Certificate: Bookkeeping  Level 4  NQF Level 04  Reregistered  2023-06-30  FASSET 
    Elective  58394   National Certificate: Film and Television Production  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2023-06-30  MICTS 


    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. Big Fish School of Digital Filmmaking (Pty) Ltd 
    2. Definitive Training Solutions CC 
    3. eMedia Investment 
    4. FILM Mentorship & Training 
    5. Footprint Media academy Pty ltd 
    6. Media Village Communication 
    7. South African Film Institute 
    8. The Media Workshop cc 
    9. Training for Results (Pty) Ltd 



    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.