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	6
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	6

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	Passed the End Date - Status was "Reregistered"	2023-06-30	AgriSETA
Core	57804	National Certificate: Public Administration	Level 3	NQF Level 03	Passed the End Date - Status was "Reregistered"	2023-06-30	PSETA
Core	49447	National Certificate: Trade Exhibition Support	Level 3	NQF Level 03	Passed the End Date - Status was "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	Passed the End Date - Status was "Reregistered"	2023-07-30	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	Passed the End Date - Status was "Reregistered"	2023-06-30	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	Passed the End Date - Status was "Reregistered"	2023-06-30	As per Learning Programmes recorded against this Qual
Elective	59386	National Certificate: Fresh Meat Processing	Level 3	NQF Level 03	Passed the End Date - Status was "Reregistered"	2023-06-30	FOODBEV
Elective	57880	National Certificate: Meat Processing	Level 3	NQF Level 03	Passed the End Date - Status was "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.	Academy at Vaal Triangle (AVT
2.	Action for Blind and Disabled
3.	Amandla Obunye Training Academy
4.	Aspirations Communication Training CC
5.	Atvance Institute (Pty) Ltd
6.	Balefile Trading and Services
7.	Bohlokoa Business Consultancy
8.	Bokamoso Skills and Economic Development Centre
9.	Cale Developments
10.	College Africa Group (Pty) Ltd
11.	CSL Accountants
12.	Destiny Management Consultants (Pty) Ltd
13.	DotCentre Business Consulting
14.	Eagle Computer Training
15.	Edutel Public Service Company
16.	Ekasi IT Solutions Centre
17.	Ekurhuleni Artisans and Skills Training Centre Pty Ltd
18.	Elangeni Training Institute
19.	Elchees Software Solutions
20.	Eshybrand Pty Ltd
21.	Excellent Minds Institute (Pty) Ltd
22.	EYETHU NATIONAL COMPUTER COLLEGE PTY LTD
23.	Finweb Business Consultancy
24.	Fort Hare Trading Solutions (Pty) Ltd
25.	Foster-Melliar (Pty) Ltd
26.	Fourways Private College
27.	Free State Training and Development Institute
28.	Global Institute for Capacity
29.	Global Steel Merchants (Pty) Ltd
30.	Harvestine Investments (Pty) Ltd
31.	HAVOHEJ CONSULTANCY
32.	Hazyview Computer College
33.	HILLCROSS BUSINESS SCHOOL (PTY
34.	Hlanganani ICT (Pty) Ltd
35.	Ikusasalethu Youth Development Project NPC
36.	Innovative Technology Design
37.	Inqubeko Institute (Pty) Ltd
38.	Institute of Busines Management of Southern Africa
39.	Integrated Corporate Skills Solution
40.	Intercept Consulting and Training Solutions
41.	IT Academy
42.	Jeppe College of Commerce and
43.	K Boneng Consulting Services P
44.	K Centre Business Enterprise (PTY) LTD
45.	Kgaka Kgolo Institute
46.	Loomee Group
47.	Majuba Technical Vocational Education and Training
48.	Masakhane Training and Consult
49.	Matash Holdings (Pty) Ltd
50.	MMPS Holdings
51.	Mogapi Education Group (Pty) Ltd
52.	Moving Ahead Development Agenc
53.	Mowils Consultants
54.	Mpumalanga School of Government - MPSG
55.	MSC Education Holdings (PTY) LTD
56.	Musengavhadzimu Media
57.	Natfin Holdings Pty Ltd
58.	Ndulita Solutions
59.	Orchards Graduate School (Pty) Ltd
60.	Polokwane Technology Institute (Pty) Ltd
61.	Positive Thinking Consultants cc
62.	Prestige Leaders Consulting (Pty) Ltd
63.	Prodigy Business Services
64.	Progressive School of Business
65.	Prospen Group (Pty) Ltd
66.	PRX SCHOOL TEST
67.	QUARPHIX (PTY) LTD
68.	Ramazwi Security Service and Training Agency (Pty) Ltd
69.	Redefine Human Capital (PTY) L
70.	Regen Institute of Leadership and Management Education
71.	Regenesys School of Public Management
72.	Richfield Graduate Institute of Technology Pty Ltd
73.	Ritepath HR Solutions
74.	Rostec Technical FET College (Pty) Ltd
75.	Sabile Human Resources Consult
76.	SANDM IT TRAINING (PTY) LTD
77.	Silulo Ulutho Technologies
78.	Step Ahead Academy (Pty) Ltd
79.	Synergistic Covenant Network NPO
80.	Techtisa (pty) Ltd
81.	Thandiwenathi (Pty) Ltd
82.	The Diplomatic Academy
83.	The Finishing College (Pty) Lt
84.	Tippinggate Business Solutions
85.	Titan Trade Technologies
86.	Tloumogale Business Development & Consulting (Pty) Ltd
87.	Tonex Management Solutions (Pty) Ltd
88.	TORQUE TECHNICAL COMPUTER TRAINING PTY LTD
89.	Tshwane Training Institute (Pty) Ltd
90.	Varsity Institute of Science & Technology (Pty)Ltd
91.	Vuca Institute of Leadership Development
92.	Weinvest Investments
93.	Wellinkwise Pty Ltd
94.	Whitestone College
95.	ZA WIT (PTY) LTD
96.	Zealot Business College
97.	Zizzy Printing & Projects (Pty) Ltd