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 of Training and Allied Services Pty Ltd 
3. Academy Training Group 
4. Acorser Corporate & Business Consulting t/a Acorser Academy 
5. Acorser Corporate and Business Consulting Cc 
6. Action for Blind and Disabled 
7. Action4 
8. Affirmations Training 
9. Africa Learn (Pty) Ltd 
10. Afrika Tikkun NCC 
11. Aldabri 106 Institute for Quality Pty Ltd 
12. All Nation Group Five Trading and Projects 
13. Amadi Institute of Management And Technology (Pty) Ltd 
14. Amilak Training Center 
15. Angie Technologies 
16. Answer The Call Skills and Entrepreneurship 
17. Arishi ISD (PTY) Ltd 
18. ASMO INSTITUTE OF BUSINESS AN 
19. Aspirations Communication Training CC 
20. Assured Vocational Skill Institute 
21. ATTI (Advanced Technonogy Training Institute) 
22. ATTI IT SOLUTIONS (Bloemfontei 
23. ATTI Nelspruit Pty Ltd 
24. Atvance Institute (Pty) Ltd 
25. Aubrey Nyiko Business Enterprises 
26. Awona Technologies cc 
27. Balefile Trading and Services 
28. Basadipele Skills Development and Training 
29. baseni 
30. BEE Clinic Pty Ltd 
31. Bells Technical College 
32. Bokamoso Skills and Economic Development Centre 
33. Brainwave Projects 1430 cc 
34. Business Optimization Training Institute (Pty) Ltd 
35. BYTES PEOPLE SOLUTIONS (PTY) LTD 
36. Cale Developments 
37. Cape Innovation Technology Initiative 
38. Careers IT 
39. CENTRE FOR EXCELLENCE & PROFESSIONAL TRAINING 
40. Chartered Institute of Management (Pty) Ltd 
41. CHILI PEPPER INFORMATION TECHNOLOGY SOLUTIONS 
42. Claas Illustration 
43. Clean Heat Academy 
44. College Africa Group (Pty) Ltd 
45. College of Cape Town TVET 
46. Columbus Consulting Pty Ltd 
47. Comfortable Tech 
48. Common Vision Young Specialist Trading cc 
49. CompEd IT Training 
50. COMPUSTEPS COLLEGE (PTY) LTD 
51. Computer and Careers 
52. CSL Accountants 
53. CYBAX SYSTEMS 
54. CYBER-CITY IT SOLUTIONS 
55. DC Academy (PTY)LTD 
56. Decade Pulse (Pty) Ltd 
57. Dee's Training (Pty) Ltd 
58. Delight Computer Training 
59. Destiny Management Consultants (Pty) Ltd 
60. Ditlotlo Trading Enterprise 
61. DotCentre Business Consulting 
62. DYNAMIC DNA (PTY) LTD 
63. Dzindalo Consulting (Pty) Ltd 
64. Eagle Computer Training 
65. Eagle High IT Training 
66. EAST LONDON MANAGEMENT INSTITUTE 
67. Eastern Cape Academy of Technology 
68. ED-U Options Academy 
69. Edutel Public Service Company 
70. Ekasi IT Solutions Centre 
71. Ekurhuleni Artisans and Skills Training Centre Pty Ltd 
72. Elangeni Training Institute 
73. Elchees Software Solutions 
74. Emalahleni Institute of Techno 
75. Enter on Stilts 
76. Epitome Villa (Pty)Ltd 
77. Eshybrand Pty Ltd 
78. EYETHU NATIONAL COMPUTER COLLEGE PTY LTD 
79. Finweb Business Consultancy 
80. Forek Institute of Technology (Pty) Ltd 
81. Foster-Melliar (Pty) Ltd 
82. Four Stars Communication 
83. Fourways Private College 
84. Free State Training and Development Institute 
85. Futurekids SA (Fochville) 
86. Genii Institute PTY LTD 
87. Genvio (Pty) Ltd 
88. Gert Sibande FET College 
89. Gigimo Tourism Academy 
90. Gleyding Management Institute (Pty) Ltd 
91. Global Institute for Capacity 
92. Global Steel Merchants (Pty) Ltd 
93. Greater Tzaneen Community Foundation 
94. Growth Management Consulting cc 
95. Gurandbuilt Management Development 
96. Harvestine Investments (Pty) Ltd 
97. Harvitex cc 
98. HAVOHEJ CONSULTANCY 
99. Hazyview Computer College 
100. HCLS HUMAN CAPITAL LEARNING SOLUTIONS 
101. Hectic Productions cc 
102. Higherway Institute of Learning (Pty) Ltd 
103. HILLCROSS BUSINESS SCHOOL (PTY 
104. Hlanganani ICT (Pty) Ltd 
105. Home of Compassion/Grace Ministries 
106. HUAWEI Technologies Africa (PTY) LTD 
107. iCollege College 
108. Ikusasa Technology Solutions 
109. Ikusasalethu Youth Development Project NPC 
110. iLearn Corporate Services PTY LTD 
111. Imbizo Training and Development Consultants Cc 
112. Information Technology Resource Centre 
113. InnerOut Training Solutions 
114. Inqubeko Institute (Pty) Ltd 
115. Institute of Busines Management of Southern Africa 
116. Integrated Corporate Skills Solution 
117. Intercept Consulting and Training Solutions 
118. IT Academy 
119. IT Labs Consulting 
120. IT-HI-Q Training (PTY) Ltd 
121. Ithemba IT Solution 
122. Iyam Training Services 
123. Jeppe College of Commerce and 
124. K Boneng Consulting Services P 
125. K Centre Business Enterprise (PTY) LTD 
126. Keep The Dream 285 
127. Keybase Training Solutions Cc 
128. Khongoloti Training Academy 
129. Kishugu Training (Pty) Ltd 
130. KN Training Specialist 
131. KT Mobile Services 
132. Kundani Trading 
133. L and P Computer Academy Pty Ltd 
134. Learnfast Training Solutions ( 
135. Leseding Computer Systems 
136. LETAGO DEVELOPMENT CONSULTING 
137. LIMPOPO COMPUTER COLLEGE BK 
138. LINDAMAHLE MANAGEMENT SYSTEMS (PTY) LTD 
139. Loomee Group 
140. Lusa Social Enterprenueship Institute (PTY)LTD 
141. LYFE COMPUTER TECHNOLOGIES (PTY) LTD 
142. Majuba Technical Vocational Education and Training 
143. Makhophila Training 
144. Masakhane Training and Consult 
145. Mash Computer Training 
146. Matash Holdings (Pty) Ltd 
147. MBOWA COLLEGE PTY LTD 
148. Metanoia Ratings PTY LTD 
149. Mgwezane Training and Management cc 
150. Mikyle Consulting 
151. MMELA VILLAGE TECHNOLOGIES (PT 
152. MMPS Holdings 
153. MND Training and Projects 
154. Mogapi Education Group (Pty) Ltd 
155. Moripe Business Training and C 
156. MORTERBOARD TRAINING SOLUTIONS 
157. Motlhamme Executive Management 
158. Moving Ahead Development Agenc 
159. Mowils Consultants 
160. MP Avuxeni Computer Academy 
161. Mpande Technologies cc 
162. Mpumalanga School of Government - MPSG 
163. Mthonyama Technologies cc 
164. Mufuka Business and Technical 
165. Musengavhadzimu Media 
166. Nape Angwato Trading 
167. Natfin Holdings Pty Ltd 
168. National Skills and Technical 
169. NBC Technologies 
170. NCC - Vereeniging 
171. Ndulita Solutions 
172. New Link Computer Skills 
173. New Trend Computers cc 
174. NokushoM Consultancy and Trading 
175. Nolwazi Stem Education for The 
176. Northern Computer Training Centre 
177. Ntamunde Investment 
178. Ntandokazi Holdings Pty Ltd 
179. NW Avuxeni Computer Academy 
180. Nyankwavi Inverstment 
181. Nyathela Business College 
182. Nyelati Trading Enterprise 
183. Olrich Home of Technology 
184. On the Ball College Pty ltd 
185. OPELONG BUSINESS INSTITUTE (PT 
186. Orchards Graduate School (Pty) Ltd 
187. Paramixed Pty Ltd 
188. Parkton College of Catering & Tourism Studies 
189. Peo Entle HIV Wellness Management and Youth Skills Development NPO 
190. Pioneer Business Consulting 
191. Polokwane Technology Institute (Pty) Ltd 
192. Prestige Leaders Consulting (Pty) Ltd 
193. Pretoria Technical College 
194. Priha Projects Pty Ltd 
195. Prodigy Business Services 
196. Progressive School of Business 
197. Prophesy Training College (Pty) Ltd 
198. Prospen Group (Pty) Ltd 
199. PRX SCHOOL TEST 
200. QUARPHIX (PTY) LTD 
201. Ramazwi Security Service and Training Agency (Pty) Ltd 
202. Ramotec Business College 
203. Rand Training College 
204. Ratomac Trading Consultants (Pty) Ltd 
205. Redefine Human Capital (PTY) L 
206. Regen Institute of Leadership and Management Education 
207. Regenesys School of Public Management 
208. Richfield Graduate Institute of Technology Pty Ltd 
209. Ritepath HR Solutions 
210. Rostec Technical FET College (Pty) Ltd 
211. Sabile Human Resources Consult 
212. Sampatla Procurement Solutions (Pty) Ltd 
213. SANDM IT TRAINING (PTY) LTD 
214. School of Shipping 
215. SED Computer Academy 
216. Sesk Facilitation Development (PTY) LTD 
217. Silulo Ulutho Technologies 
218. Sisekelo Sustainability Institute 
219. SIYAFUNDA COMMUNITY TECHNOLOGY CENTRE NPC 
220. Sizanesu Consulting 
221. Skills Unlimited 
222. South Africa School of Diplomacy, Protocol and Public Administration 
223. SOUTH AFRICAN CORPORATE TRAINING ASSOCIATION (PTY) LTD 
224. Spears Business and Life Coach Consulting 
225. Spears Business and Life Couch Consulting (Pty) Ltd 
226. SPLS Consultants (Pty) Ltd 
227. Step Ahead Academy (Pty) Ltd 
228. SUCCESS BUILDERS INTERNATIONAL CC 
229. Success Christian Training Cen 
230. Succinct Investments (Pty) Ltd 
231. SUPREME ICT CONSULTANTS 
232. Synergistic Covenant Network NPO 
233. TBL Empowerment Hub 
234. Tech-Com Solutions cc 
235. Techtisa (pty) Ltd 
236. Terrawood 
237. Terry Computer Services cc 
238. Thalita Koume Directions (Pty) Ltd 
239. Thandiwenathi (Pty) Ltd 
240. The Finishing College (Pty) Lt 
241. THE SKILLS DEVELOPMENT CORPORA 
242. Think Tank T2 (Pty) Ltd 
243. Thubelihle Graduate Institute (Pty) Ltd 
244. Tinotel Communications 
245. Tippinggate Business Solutions 
246. Titan Trade Technologies 
247. Tlou Foundation College 
248. Tloumogale Business Development & Consulting (Pty) Ltd 
249. Tonex Management Solutions (Pty) Ltd 
250. TORQUE TECHNICAL COMPUTER TRAINING PTY LTD 
251. Tshwane College of Commerce an 
252. Tsima Consulting Development S 
253. TSP COLLEGE 
254. TURFLOOP TRAINING SERVICES CC 
255. Ubuhlanti Sances Trading (Pty) Ltd 
256. Ukwazi Academy and Corporate S 
257. Umbrella Training and Development 
258. Umbusi Consulting Services 
259. UTHINGO BRITE SERVICES 
260. Varsity Institute of Science & Technology (Pty)Ltd 
261. Visionary Skill Academy 
262. Vuca Institute of Leadership Development 
263. Vukani Solutions 
264. Vumilia Africa Group 
265. VUTHLARI MARKETING CONSULTING 
266. Waterberg TVET College 
267. Weinvest Investments 
268. Wellinkwise Pty Ltd 
269. Whitestone College 
270. WORK SKILLS RESOURCES CC 
271. Working Solution International 
272. Xylo Trading 12 (Pty) Ltd 
273. YITRO INNOVATIONS 
274. Yonet Training Academy 
275. Youth Media Movement 
276. ZA WIT (PTY) LTD 
277. Zealot Business College 
278. Zikode Development Trust 
279. ZIPHELELE RURAL DEVELOPMENT AC 
280. 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.