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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD: 

Use the computer as a business tool in an accounting environment 
SAQA US ID UNIT STANDARD TITLE
13098  Use the computer as a business tool in an accounting environment 
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 6  Level TBA: Pre-2009 was L6 
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 able to identify opportunities for and utilise the computer as a business tool in an accounting environment, as well as describe common elements of information systems and the movement of data through the system. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Unit standard, Work with information technology, NQF level 5. 

UNIT STANDARD RANGE 
Computer-based information system in the accounting environment. 

Specific Outcomes and Assessment Criteria: 

SPECIFIC OUTCOME 1 
Describe the basic elements of a computer-based information system. 

ASSESSMENT CRITERIA
 

ASSESSMENT CRITERION 1 
1. The four operations of the computer cycle (input, process, storage, output) are explained. 

ASSESSMENT CRITERION 2 
3. The differences in functionality, speed and importance of input and output devices are described. 

ASSESSMENT CRITERION 3 
4. The categories, access methods and capacity of secondary storage devices are described. 

ASSESSMENT CRITERION 4 
5. The basic types and functions of data communications networks and components are described. 

ASSESSMENT CRITERION 5 
8. The difference between system software and application software is explained. 

ASSESSMENT CRITERION 6 
9. The types and functions of operating systems are described. 

ASSESSMENT CRITERION 7 
10. The advantages and disadvantages of using databases are outlined and the types of databases and database structures (e.g. central, distributed, online, text, image, hierarchical, relational) are explained. 

SPECIFIC OUTCOME 2 
Use computer applications commonly found in the business environment. 

ASSESSMENT CRITERIA
 

ASSESSMENT CRITERION 1 
1. Mastery of basic operating system functions is demonstrated. 

ASSESSMENT CRITERION 2 
2. Numerical data is manipulated using an electronic spreadsheet (e.g. move around the spreadsheet, enter values, enter formulae, recalculate the worksheet, save a worksheet file). 

ASSESSMENT CRITERION 3 
3. Data stored on a database (e.g. define a database structure, enter data items, edit data items, extract information) is managed. 

ASSESSMENT CRITERION 4 
4. An application package is used to perform basic accounting functions (e.g. preparing a trial balance). 

SPECIFIC OUTCOME 3 
Describe the movement of data through typical commercial systems. 

ASSESSMENT CRITERIA
 

ASSESSMENT CRITERION 1 
1. The sub-systems in an organisation's total information system (e.g. debtors, creditors, stock control) are defined. 

ASSESSMENT CRITERION 2 
2. The sources of data which become input to typical commercial systems (e.g. invoices, timesheets, cheques) are defined. 

ASSESSMENT CRITERION 3 
3. The nature and format of data stored in master files/databases and transaction files used to update the master files/databases are described. 

ASSESSMENT CRITERION 4 
4. The flow of data through the sub-systems of an organisation is described. 

ASSESSMENT CRITERION 5 
5. The fields/data items extracted from a system to provide required business information (i.e. sources of output) is described. 

ASSESSMENT CRITERION 6 
6. The business uses of information (e.g. age analysis of accounts, overdrawn accounts, identifying exceptional cases) is described. 

SPECIFIC OUTCOME 4 
Identify opportunities to use the computer as a business tool. 

ASSESSMENT CRITERIA
 

ASSESSMENT CRITERION 1 
1. The opportunities, advantages and risks of using computers in business are advised on. 

ASSESSMENT CRITERION 2 
2. Examples of common application software which support business functions (e.g. accounting, finance, marketing, human resources) are provided. 

ASSESSMENT CRITERION 3 
3. Typical business uses of micro, midrange and mainframe computers are defined. 

ASSESSMENT CRITERION 4 
4. The benefits, limitations and trends in each of the major types of computer systems are explained. 

ASSESSMENT CRITERION 5 
5. Accepted procedures to select appropriate commercial application software are followed. 

ASSESSMENT CRITERION 6 
6. Accepted procedures to select commercially used hardware are followed. 

ASSESSMENT CRITERION 7 
7. The use of appropriate enquiry routines and query languages (e.g. CAATS) is advised on. 


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 activity comments by SGB's, organisations and individuals may be forwarded to NSB03 

UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
A demonstrated understanding of:
  • Information systems, Elements of computer systems, Software applications, CAAT's

    Terminology
  • CAAT's (Computer Assisted Accounting Techniques) 


  • Critical Cross-field Outcomes (CCFO): 

    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 SCIENCE 
    Use science and technology effectively and critically 

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

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Fundamental  23653   National Diploma: Financial Markets  Level 6  NQF Level 06  Reregistered  2023-06-30  FASSET 
    Fundamental  20909   National First Degree: Customer Management  Level 6  Level TBA: Pre-2009 was L6  Passed the End Date -
    Status was "Reregistered" 
    2018-06-30   
    Fundamental  20905   National First Degree: Marketing Communication  Level 6  NQF Level 07  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 
    Fundamental  20901   National First Degree: Marketing Management  Level 6  Level TBA: Pre-2009 was L6  Passed the End Date -
    Status was "Reregistered" 
    2018-06-30   
    Fundamental  20897   National First Degree: Marketing Research  Level 6  Level TBA: Pre-2009 was L6  Passed the End Date -
    Status was "Reregistered" 
    2018-06-30   


    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. Korbicom (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.