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   

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. Academy Training Group 
3. Acorser Corporate & Business Consulting t/a Acorser Academy 
4. Acorser Corporate and Business Consulting Cc 
5. Action for Blind and Disabled 
6. Action4 
7. Affirmations Training 
8. Africa Learn (Pty) Ltd 
9. Afrika Tikkun NCC 
10. Aldabri 106 Institute for Quality Pty Ltd 
11. All Nation Group Five Trading and Projects 
12. Amadi Institute of Management And Technology (Pty) Ltd 
13. Amilak Training Center 
14. Angie Technologies 
15. Answer The Call Skills and Entrepreneurship 
16. Arishi ISD (PTY) Ltd 
17. ASMO INSTITUTE OF BUSINESS AN 
18. Aspirations Communication Training CC 
19. Assured Vocational Skill Institute 
20. ATTI (Advanced Technonogy Training Institute) 
21. ATTI IT SOLUTIONS (Bloemfontei 
22. ATTI Nelspruit Pty Ltd 
23. Atvance Institute (Pty) Ltd 
24. Aubrey Nyiko Business Enterprises 
25. Balefile Trading and Services 
26. Basadipele Skills Development and Training 
27. BEE Clinic Pty Ltd 
28. Bells Technical College 
29. Bohlokoa Business Consultancy 
30. Bokamoso Skills and Economic Development Centre 
31. Brainwave Projects 1430 cc 
32. Business Optimization Training Institute (Pty) Ltd 
33. Cale Developments 
34. Careers IT 
35. CENTRE FOR EXCELLENCE & PROFESSIONAL TRAINING 
36. Chartered Institute of Management (Pty) Ltd 
37. CHILI PEPPER INFORMATION TECHNOLOGY SOLUTIONS 
38. Clean Heat Academy 
39. College Africa Group (Pty) Ltd 
40. College of Cape Town TVET 
41. Columbus Consulting Pty Ltd 
42. Common Vision Young Specialist Trading cc 
43. COMPUSTEPS COLLEGE (PTY) LTD 
44. CSL Accountants 
45. CYBAX SYSTEMS 
46. CYBER-CITY IT SOLUTIONS 
47. DC Academy (PTY)LTD 
48. Decade Pulse (Pty) Ltd 
49. Dee's Training (Pty) Ltd 
50. Delight Computer Training 
51. Destiny Management Consultants (Pty) Ltd 
52. DotCentre Business Consulting 
53. Dzindalo Consulting (Pty) Ltd 
54. Eagle Computer Training 
55. Eagle High IT Training 
56. EAST LONDON MANAGEMENT INSTITUTE 
57. Eastern Cape Academy of Technology 
58. ED-U Options Academy 
59. Edutel Public Service Company 
60. Ekasi IT Solutions Centre 
61. Ekurhuleni Artisans and Skills Training Centre Pty Ltd 
62. Elangeni Training Institute 
63. Elchees Software Solutions 
64. Emalahleni Institute of Techno 
65. Enter on Stilts 
66. Epitome Villa (Pty)Ltd 
67. Eshybrand Pty Ltd 
68. Excellent Minds Institute (Pty) Ltd 
69. EYETHU NATIONAL COMPUTER COLLEGE PTY LTD 
70. Finweb Business Consultancy 
71. Fort Hare Trading Solutions (Pty) Ltd 
72. Foster-Melliar (Pty) Ltd 
73. Fourways Private College 
74. Free State Training and Development Institute 
75. Futurekids SA (Fochville) 
76. Genii Institute PTY LTD 
77. Genvio (Pty) Ltd 
78. Gert Sibande FET College 
79. Gigimo Tourism Academy 
80. Gleyding Management Institute (Pty) Ltd 
81. Global Institute for Capacity 
82. Global Steel Merchants (Pty) Ltd 
83. Greater Tzaneen Community Foundation 
84. Growth Management Consulting cc 
85. Gurandbuilt Management Development 
86. Harvestine Investments (Pty) Ltd 
87. Harvitex cc 
88. HAVOHEJ CONSULTANCY 
89. Hazyview Computer College 
90. Higherway Institute of Learning (Pty) Ltd 
91. HILLCROSS BUSINESS SCHOOL (PTY 
92. Hlanganani ICT (Pty) Ltd 
93. Home of Compassion/Grace Ministries 
94. HUAWEI Technologies Africa (PTY) LTD 
95. iCollege College 
96. Ikusasa Technology Solutions 
97. Ikusasalethu Youth Development Project NPC 
98. iLearn Corporate Services PTY LTD 
99. Imbizo Training and Development Consultants Cc 
100. Immaculate Training and Consulting 
101. Information Technology Resource Centre 
102. InnerOut Training Solutions 
103. Inqubeko Institute (Pty) Ltd 
104. Institute of Busines Management of Southern Africa 
105. Integrated Corporate Skills Solution 
106. Intercept Consulting and Training Solutions 
107. IT Academy 
108. IT-HI-Q Training (PTY) Ltd 
109. Iyam Training Services 
110. Jeppe College of Commerce and 
111. Josmap Training Institute 
112. K Boneng Consulting Services P 
113. K Centre Business Enterprise (PTY) LTD 
114. Keep The Dream 285 
115. Keybase Training Solutions Cc 
116. Kgaka Kgolo Institute 
117. Khongoloti Training Academy 
118. KN Training Specialist 
119. KT Mobile Services 
120. Kundani Trading 
121. L and P Computer Academy Pty Ltd 
122. Lead Afrika Consulting (Pty) Ltd 
123. Leronsa Trading Enterprise 
124. Leseding Computer Systems 
125. LETAGO DEVELOPMENT CONSULTING 
126. LIMPOPO COMPUTER COLLEGE BK 
127. LINDAMAHLE MANAGEMENT SYSTEMS (PTY) LTD 
128. Loomee Group 
129. Lusa Social Enterprenueship Institute (PTY)LTD 
130. LYFE COMPUTER TECHNOLOGIES (PTY) LTD 
131. Majuba Technical Vocational Education and Training 
132. Makhophila Training 
133. Masakhane Training and Consult 
134. Mash Computer Training 
135. Matash Holdings (Pty) Ltd 
136. MBOWA COLLEGE PTY LTD 
137. Metanoia Ratings PTY LTD 
138. Mgwezane Training and Management cc 
139. MMELA VILLAGE TECHNOLOGIES (PT 
140. MMPS Holdings 
141. MND Training and Projects 
142. Mogapi Education Group (Pty) Ltd 
143. Mokoai Business Solutions (Pty) Ltd 
144. Molly Malete Productions CC 
145. Moripe Business Training and C 
146. MORTERBOARD TRAINING SOLUTIONS 
147. Motlhamme Executive Management 
148. Moving Ahead Development Agenc 
149. Mowils Consultants 
150. MP Avuxeni Computer Academy 
151. Mpande Technologies cc 
152. Mpumalanga School of Government - MPSG 
153. Mthonyama Technologies cc 
154. Mufuka Business and Technical 
155. Musengavhadzimu Media 
156. Nape Angwato Trading 
157. Natfin Holdings Pty Ltd 
158. National Skills and Technical 
159. NBC Technologies 
160. NCC - Vereeniging 
161. Ndulita Solutions 
162. New Link Computer Skills 
163. NokushoM Consultancy and Trading 
164. Nolwazi Stem Education for The 
165. Ntamunde Investment 
166. Ntandokazi Holdings Pty Ltd 
167. NW Avuxeni Computer Academy 
168. Nyankwavi Inverstment 
169. Nyathela Business College 
170. Nyelati Trading Enterprise 
171. Olrich Home of Technology 
172. On the Ball College Pty ltd 
173. OPELONG BUSINESS INSTITUTE (PT 
174. Orchards Graduate School (Pty) Ltd 
175. Paramixed Pty Ltd 
176. Parkton College of Catering & Tourism Studies 
177. Peo Entle HIV Wellness Management and Youth Skills Development NPO 
178. Phoka Tshela Projects 
179. Pioneer Business Consulting 
180. Polokwane Technology Institute (Pty) Ltd 
181. Positive Thinking Consultants cc 
182. Prestige Leaders Consulting (Pty) Ltd 
183. Pretoria Technical College 
184. Priha Projects Pty Ltd 
185. Prodigy Business Services 
186. Progressive School of Business 
187. Prophesy Training College (Pty) Ltd 
188. Prospen Group (Pty) Ltd 
189. PRX SCHOOL TEST 
190. QUARPHIX (PTY) LTD 
191. Ramazwi Security Service and Training Agency (Pty) Ltd 
192. Ramotec Business College 
193. Rand Training College 
194. Ratomac Trading Consultants (Pty) Ltd 
195. Redefine Human Capital (PTY) L 
196. Regen Institute of Leadership and Management Education 
197. Regenesys School of Public Management 
198. Richfield Graduate Institute of Technology Pty Ltd 
199. Ritepath HR Solutions 
200. Rostec Technical FET College (Pty) Ltd 
201. Sabile Human Resources Consult 
202. Sampatla Procurement Solutions (Pty) Ltd 
203. SANDM IT TRAINING (PTY) LTD 
204. School of Shipping 
205. SED Computer Academy 
206. Sesk Facilitation Development (PTY) LTD 
207. Silulo Ulutho Technologies 
208. Sisekelo Sustainability Institute 
209. SIYAFUNDA COMMUNITY TECHNOLOGY CENTRE NPC 
210. Sizanesu Consulting 
211. Skills Unlimited 
212. South Africa School of Diplomacy, Protocol and Public Administration 
213. SOUTH AFRICAN CORPORATE TRAINING ASSOCIATION (PTY) LTD 
214. Spears Business and Life Coach Consulting 
215. Spears Business and Life Couch Consulting (Pty) Ltd 
216. SPLS Consultants (Pty) Ltd 
217. Step Ahead Academy (Pty) Ltd 
218. SUCCESS BUILDERS INTERNATIONAL CC 
219. Success Christian Training Cen 
220. Succinct Investments (Pty) Ltd 
221. SUPREME ICT CONSULTANTS 
222. Synergistic Covenant Network NPO 
223. Tech-Com Solutions cc 
224. Techtisa (pty) Ltd 
225. Terrawood 
226. Terry Computer Services cc 
227. Thalita Koume Directions (Pty) Ltd 
228. Thandiwenathi (Pty) Ltd 
229. The Finishing College (Pty) Lt 
230. THE SKILLS DEVELOPMENT CORPORA 
231. Think Tank T2 (Pty) Ltd 
232. Thubelihle Graduate Institute (Pty) Ltd 
233. Tippinggate Business Solutions 
234. Titan Trade Technologies 
235. Tlou Foundation College 
236. Tloumogale Business Development & Consulting (Pty) Ltd 
237. Tonex Management Solutions (Pty) Ltd 
238. TORQUE TECHNICAL COMPUTER TRAINING PTY LTD 
239. Tshwane College of Commerce an 
240. Tsima Consulting Development S 
241. TSP COLLEGE 
242. TURFLOOP TRAINING SERVICES CC 
243. Ubuhlanti Sances Trading (Pty) Ltd 
244. Ukwazi Academy and Corporate S 
245. Umbrella Training and Development 
246. Umbusi Consulting Services 
247. UTHINGO BRITE SERVICES 
248. Varsity Institute of Science & Technology (Pty)Ltd 
249. Visionary Skill Academy 
250. Vuca Institute of Leadership Development 
251. Vukani Solutions 
252. Vumilia Africa Group 
253. VUTHLARI MARKETING CONSULTING 
254. Waterberg TVET College 
255. Weinvest Investments 
256. Wellinkwise Pty Ltd 
257. Whitestone College 
258. WORK SKILLS RESOURCES CC 
259. Working Solution International 
260. Xylo Trading 12 (Pty) Ltd 
261. YITRO INNOVATIONS 
262. Yonet Training Academy 
263. Youth Media Movement 
264. ZA WIT (PTY) LTD 
265. Zealot Business College 
266. Zikode Development Trust 
267. ZIPHELELE RURAL DEVELOPMENT AC 
268. Zizzy Printing & Projects (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.