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. 2Inspire skills Training 
2. Abetech 
3. Academy of Training and Development 
4. AccTech Systems (PTY)LTD 
5. Acol Computer Training PTY LTD 
6. Afedile M Learning Centre (Pty) Ltd 
7. Affirmations Training 
8. AFRICALEADS ACADEMY 
9. Aldabri 106 Institute for Quality Pty Ltd 
10. All Connections cc 
11. Amaqamu Project Management &Consulting 
12. Amitek Business College 
13. Anderson College (Pty) Ltd 
14. Ankalite (Pty) Limited 
15. Arise Business Centre 
16. Artshub Institute (Pty) Ltd 
17. ATTI Nelspruit Pty Ltd 
18. AUBREY NYIKO BUSINESS ENTERPRISES 
19. AUM IT Solutions 
20. Bantsho Marketing & Management Strategies 
21. Best Information Solutions 
22. Beth Horner & Associates 
23. Better Best Skills Development 
24. Bokamoso Competence (Pty) Ltd 
25. Bonalesedi Computer Training 
26. Broadband College of Technology 
27. Cape Town Society for the Blind 
28. Careers IT (Pty) Ltd 
29. Columbus Consulting Pty Ltd 
30. CompEd IT Training 
31. Competence computer and business management 
32. CYBER MINDS (PTY) LIMITED 
33. Daily Training Cc 
34. Ditlotlo Trading Enterprise Cc 
35. Eastern Cape Academy of Technology 
36. Edutel Public Service Company 
37. Egsibit Training and Development 
38. Ekukhanyeni Community Development Centre 
39. Ekurhuleni Computer College 
40. Elchees Software Solutions 
41. Far North Youth Development Initiative 
42. Far-Ahead Computer Training Centre Cc 
43. Forek Institute of Technology (Pty) Ltd 
44. Fort Hare Solutions (PTY) LTD 
45. Free State Training and Development Institute 
46. Gabasega Consulting and Training Centre 
47. GATYANA TRAINING ACADEMY 
48. Gegana Computer Academy and Business Solutions cc 
49. Globalwise Training & Consulting (PTY) Ltd. 
50. Golden Step Campus (Pty) Ltd. 
51. Harvitex cc 
52. Hazyview Computer College 
53. HDPSA GROUP (PTY) LTD 
54. Imbalenhle Learning Academy 
55. Indonsa Consulting and Training cc 
56. Information Technology Resource Centre 
57. InnerOut Training Solutions 
58. Intercept Consulting and Training Solutions 
59. IQ Skills Academy (PTY) LTD. 
60. ISAMON VOCATIONAL COLLEGE OF EXCELLENCE 
61. iSolve Business Solutions (Pty) Ltd 
62. IT Certification Academy 
63. Jeppe College of Commerce and Computer Studies 
64. Johannesburg Institute of Engineering & Technology 
65. John Taolo Gaetsewe Developmental Trust 
66. Jonda Learning Academy 
67. Keybase Training Solutions Cc 
68. Kezla Investments 
69. Khoali Education, Training and development consultants 
70. KHOSITHI TRAINING 
71. Khuphulanani Training Institute (Pty) Ltd 
72. KMS COLLEGE 
73. Kondi Computer Training 
74. Kumani Computer College 
75. LA Gomme Training Centre 
76. Leading Edge Business Solutions (Pty) Ltd 
77. Lephalale Core Skills Academy (Pty) Ltd 
78. Lesedi Consulting 
79. Leseding Computer Systems (Pty) Ltd 
80. LGIT Smart Solutions 
81. Limco Consulting and management (Pty) Ltd 
82. M-cot Corporate Training 
83. Makhophila Business Enterprise 
84. Masana Brainstorm Conferencing cc 
85. Mass Computer Training And Printers 
86. Mkoneni Consulting (Pty) Ltd 
87. Mokk Consultants Cc 
88. Mosadikago Trading Cc 
89. Mourema Computer Training Centre 
90. Mowils Consultants 
91. Mpisholo Training Solutions 
92. Mthonyama Technologies cc 
93. Mtk Corporation Solutions 
94. National Computer College Carletonville 
95. Ndabezitha Life Skills Training Institute 
96. NET2G Technologies (Pty) Ltd t/a IT SCHOOL 
97. NetCampus (Pty) Ltd. 
98. Ngubeni Corporation 
99. Nkangala Public FET College - Witbank Campus 
100. Nyankwavi Inverstment 
101. Ocule IT cc 
102. On the Ball College Pty ltd 
103. Overcomers Training College (Pty) Ltd 
104. Pheto Development & HRSS 
105. Pillays Computer and Careers 
106. Pro-Active Public Services College (Pty) Ltd 
107. Pro-African College (PTY) LTD 
108. PRODIGY BUSINESS SERVICES (PTY) LTD 
109. Qhakaza Management Services 
110. RAMAZWI SECURITY SERVICES CC 
111. Rand Training College 
112. Reflections Development Institute 
113. Regen Institute of Leadership and Management Education 
114. Regenesys School of Public Management 
115. Regent-Comp 
116. Richfield Graduate Institute of Technology Pty Ltd 
117. Ron and Becky Trading 
118. Rorisang Computer (Pty) Ltd 
119. Saint Colonel Graduate Institute (PTY) Ltd 
120. SAMDI 
121. School of Shipping 
122. Sed General Trading Enterprise 
123. SEDIBENG 
124. Setlagole Telecentre 
125. Siyabonga Multi - Purpose Centre 
126. Siyafunda Community Technology Centre 
127. SIYANQOBA SEMINARS 
128. Sizanesu Consulting 
129. Southern Africa Youth Project NPC 
130. Springfield Training (Pty) Ltd 
131. Star Light Consulting 
132. Terry Computer Services cc 
133. The Diplomatic Academy 
134. The Graduate Institute of South Africa 
135. The People Architects 
136. The Ulwazi Computer Training Center 
137. Tira Telecoms 
138. Tloumogale Business Development & Consulting 
139. Torque Technical Computer Training (Pty) Ltd 
140. Trainyoucan 
141. Turnstone Trading 183 (Pty) Ltd 
142. Umbrella Training and Development 
143. University of Fort Hare 
144. V HERRMANNSEN AND ASSOCIATES CC 
145. Vukani Solutions 
146. VUSHENI LEARNING ACADEMY 
147. Vuthlari Marketing Consulting (PTY)LTD 
148. Waterberg TVET College 
149. Whitestone College 
150. Xtensive ICT Academy (Pty) Ltd 
151. Y2K College 
152. 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.