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 IT SOLUTIONS (Bloemfontei 
21. ATTI Nelspruit Pty Ltd 
22. Atvance Institute (Pty) Ltd 
23. Aubrey Nyiko Business Enterprises 
24. Balefile Trading and Services 
25. Basadipele Skills Development and Training 
26. BEE Clinic Pty Ltd 
27. Bells Technical College 
28. Bohlokoa Business Consultancy 
29. Bokamoso Skills and Economic Development Centre 
30. Brainwave Projects 1430 cc 
31. Business Optimization Training Institute (Pty) Ltd 
32. Cale Developments 
33. Careers IT 
34. CENTRE FOR EXCELLENCE & PROFESSIONAL TRAINING 
35. Chartered Institute of Management (Pty) Ltd 
36. CHILI PEPPER INFORMATION TECHNOLOGY SOLUTIONS 
37. Clean Heat Academy 
38. College Africa Group (Pty) Ltd 
39. College of Cape Town TVET 
40. Columbus Consulting Pty Ltd 
41. Common Vision Young Specialist Trading cc 
42. COMPUSTEPS COLLEGE (PTY) LTD 
43. CSL Accountants 
44. CYBAX SYSTEMS 
45. CYBER-CITY IT SOLUTIONS 
46. DC Academy (PTY)LTD 
47. Decade Pulse (Pty) Ltd 
48. Dee's Training (Pty) Ltd 
49. Delight Computer Training 
50. Destiny Management Consultants (Pty) Ltd 
51. DotCentre Business Consulting 
52. Dzindalo Consulting (Pty) Ltd 
53. Eagle Computer Training 
54. Eagle High IT Training 
55. EAST LONDON MANAGEMENT INSTITUTE 
56. ED-U Options Academy 
57. Edutel Public Service Company 
58. Ekasi IT Solutions Centre 
59. Ekurhuleni Artisans and Skills Training Centre Pty Ltd 
60. Elangeni Training Institute 
61. Elchees Software Solutions 
62. Emalahleni Institute of Techno 
63. Enter on Stilts 
64. Epitome Villa (Pty)Ltd 
65. Eshybrand Pty Ltd 
66. Excellent Minds Institute (Pty) Ltd 
67. EYETHU NATIONAL COMPUTER COLLEGE PTY LTD 
68. Finweb Business Consultancy 
69. Fort Hare Trading Solutions (Pty) Ltd 
70. Foster-Melliar (Pty) Ltd 
71. Fourways Private College 
72. Free State Training and Development Institute 
73. Futurekids SA (Fochville) 
74. Genii Institute PTY LTD 
75. Genvio (Pty) Ltd 
76. Gert Sibande FET College 
77. Gigimo Tourism Academy 
78. Gleyding Management Institute (Pty) Ltd 
79. Global Institute for Capacity 
80. Global Steel Merchants (Pty) Ltd 
81. Greater Tzaneen Community Foundation 
82. Growth Management Consulting cc 
83. Gurandbuilt Management Development 
84. Harvestine Investments (Pty) Ltd 
85. Harvitex cc 
86. HAVOHEJ CONSULTANCY 
87. Hazyview Computer College 
88. Higherway Institute of Learning (Pty) Ltd 
89. HILLCROSS BUSINESS SCHOOL (PTY 
90. Hlanganani ICT (Pty) Ltd 
91. Home of Compassion/Grace Ministries 
92. HUAWEI Technologies Africa (PTY) LTD 
93. iCollege College 
94. Ikusasa Technology Solutions 
95. Ikusasalethu Youth Development Project NPC 
96. iLearn Corporate Services PTY LTD 
97. Imbizo Training and Development Consultants Cc 
98. Immaculate Training and Consulting 
99. Information Technology Resource Centre 
100. InnerOut Training Solutions 
101. Inqubeko Institute (Pty) Ltd 
102. Institute of Busines Management of Southern Africa 
103. Integrated Corporate Skills Solution 
104. Intercept Consulting and Training Solutions 
105. IT Academy 
106. IT-HI-Q Training (PTY) Ltd 
107. Iyam Training Services 
108. Jeppe College of Commerce and 
109. Josmap Training Institute 
110. K Boneng Consulting Services P 
111. K Centre Business Enterprise (PTY) LTD 
112. Keep The Dream 285 
113. Keybase Training Solutions Cc 
114. Kgaka Kgolo Institute 
115. Khongoloti Training Academy 
116. KN Training Specialist 
117. KT Mobile Services 
118. Kundani Trading 
119. L and P Computer Academy Pty Ltd 
120. Lead Afrika Consulting (Pty) Ltd 
121. Leronsa Trading Enterprise 
122. LETAGO DEVELOPMENT CONSULTING 
123. LIMPOPO COMPUTER COLLEGE BK 
124. LINDAMAHLE MANAGEMENT SYSTEMS (PTY) LTD 
125. Loomee Group 
126. Lusa Social Enterprenueship Institute (PTY)LTD 
127. LYFE COMPUTER TECHNOLOGIES (PTY) LTD 
128. Majuba Technical Vocational Education and Training 
129. Makhophila Training 
130. Masakhane Training and Consult 
131. Mash Computer Training 
132. Matash Holdings (Pty) Ltd 
133. MBOWA COLLEGE PTY LTD 
134. Metanoia Ratings PTY LTD 
135. Mgwezane Training and Management cc 
136. MMELA VILLAGE TECHNOLOGIES (PT 
137. MMPS Holdings 
138. MND Training and Projects 
139. Mogapi Education Group (Pty) Ltd 
140. Mokoai Business Solutions (Pty) Ltd 
141. Molly Malete Productions CC 
142. Moripe Business Training and C 
143. MORTERBOARD TRAINING SOLUTIONS 
144. Motlhamme Executive Management 
145. Moving Ahead Development Agenc 
146. Mowils Consultants 
147. MP Avuxeni Computer Academy 
148. Mpande Technologies cc 
149. Mpumalanga School of Government - MPSG 
150. Mthonyama Technologies cc 
151. Mufuka Business and Technical 
152. Musengavhadzimu Media 
153. Natfin Holdings Pty Ltd 
154. National Skills and Technical 
155. NBC Technologies 
156. NCC - Vereeniging 
157. Ndulita Solutions 
158. New Link Computer Skills 
159. NokushoM Consultancy and Trading 
160. Nolwazi Stem Education for The 
161. Ntamunde Investment 
162. Ntandokazi Holdings Pty Ltd 
163. NW Avuxeni Computer Academy 
164. Nyankwavi Inverstment 
165. Nyathela Business College 
166. Nyelati Trading Enterprise 
167. Olrich Home of Technology 
168. On the Ball College Pty ltd 
169. OPELONG BUSINESS INSTITUTE (PT 
170. Orchards Graduate School (Pty) Ltd 
171. Paramixed Pty Ltd 
172. Parkton College of Catering & Tourism Studies 
173. Peo Entle HIV Wellness Management and Youth Skills Development NPO 
174. Phoka Tshela Projects 
175. Pioneer Business Consulting 
176. Polokwane Technology Institute (Pty) Ltd 
177. Positive Thinking Consultants cc 
178. Prestige Leaders Consulting (Pty) Ltd 
179. Pretoria Technical College 
180. Priha Projects Pty Ltd 
181. Prodigy Business Services 
182. Progressive School of Business 
183. Prophesy Training College (Pty) Ltd 
184. Prospen Group (Pty) Ltd 
185. PRX SCHOOL TEST 
186. QUARPHIX (PTY) LTD 
187. Ramazwi Security Service and Training Agency (Pty) Ltd 
188. Ramotec Business College 
189. Rand Training College 
190. Ratomac Trading Consultants (Pty) Ltd 
191. Redefine Human Capital (PTY) L 
192. Regen Institute of Leadership and Management Education 
193. Regenesys School of Public Management 
194. Richfield Graduate Institute of Technology Pty Ltd 
195. Ritepath HR Solutions 
196. Rostec Technical FET College (Pty) Ltd 
197. Sabile Human Resources Consult 
198. Sampatla Procurement Solutions (Pty) Ltd 
199. SANDM IT TRAINING (PTY) LTD 
200. School of Shipping 
201. SED Computer Academy 
202. Sesk Facilitation Development (PTY) LTD 
203. Silulo Ulutho Technologies 
204. Sisekelo Sustainability Institute 
205. SIYAFUNDA COMMUNITY TECHNOLOGY CENTRE NPC 
206. Sizanesu Consulting 
207. South Africa School of Diplomacy, Protocol and Public Administration 
208. SOUTH AFRICAN CORPORATE TRAINING ASSOCIATION (PTY) LTD 
209. Spears Business and Life Coach Consulting 
210. Spears Business and Life Couch Consulting (Pty) Ltd 
211. SPLS Consultants (Pty) Ltd 
212. Step Ahead Academy (Pty) Ltd 
213. SUCCESS BUILDERS INTERNATIONAL CC 
214. Succinct Investments (Pty) Ltd 
215. SUPREME ICT CONSULTANTS 
216. Synergistic Covenant Network NPO 
217. Tech-Com Solutions cc 
218. Techtisa (pty) Ltd 
219. Terrawood 
220. Terry Computer Services cc 
221. Thalita Koume Directions (Pty) Ltd 
222. Thandiwenathi (Pty) Ltd 
223. The Finishing College (Pty) Lt 
224. THE SKILLS DEVELOPMENT CORPORA 
225. Think Tank T2 (Pty) Ltd 
226. Thubelihle Graduate Institute (Pty) Ltd 
227. Tippinggate Business Solutions 
228. Titan Trade Technologies 
229. Tlou Foundation College 
230. Tloumogale Business Development & Consulting (Pty) Ltd 
231. Tonex Management Solutions (Pty) Ltd 
232. TORQUE TECHNICAL COMPUTER TRAINING PTY LTD 
233. Tshwane College of Commerce an 
234. Tsima Consulting Development S 
235. TSP COLLEGE 
236. TURFLOOP TRAINING SERVICES CC 
237. Ubuhlanti Sances Trading (Pty) Ltd 
238. Ukwazi Academy and Corporate S 
239. Umbrella Training and Development 
240. Umbusi Consulting Services 
241. UTHINGO BRITE SERVICES 
242. Varsity Institute of Science & Technology (Pty)Ltd 
243. Visionary Skill Academy 
244. Vuca Institute of Leadership Development 
245. Vukani Solutions 
246. Vumilia Africa Group 
247. VUTHLARI MARKETING CONSULTING 
248. Waterberg TVET College 
249. Weinvest Investments 
250. Wellinkwise Pty Ltd 
251. Whitestone College 
252. WORK SKILLS RESOURCES CC 
253. Working Solution International 
254. Xylo Trading 12 (Pty) Ltd 
255. YITRO INNOVATIONS 
256. Yonet Training Academy 
257. Youth Media Movement 
258. ZA WIT (PTY) LTD 
259. Zealot Business College 
260. Zikode Development Trust 
261. 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.