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. Academy Training Group 
3. Acorser Corporate & Business Consulting t/a Acorser Academy 
4. Action for Blind and Disabled 
5. Action4 
6. Affirmations Training 
7. Africa Learn (Pty) Ltd 
8. Afrika Tikkun NCC 
9. Aldabri 106 Institute for Quality Pty Ltd 
10. All Nation Group Five Trading and Projects 
11. Amadi Institute of Management And Technology (Pty) Ltd 
12. Amilak Training Center 
13. Angie Technologies 
14. Answer The Call Skills and Entrepreneurship 
15. ASMO INSTITUTE OF BUSINESS AN 
16. Aspirations Communication Training CC 
17. ATTI IT SOLUTIONS (Bloemfontei 
18. ATTI Nelspruit Pty Ltd 
19. Atvance Institute (Pty) Ltd 
20. Balefile Trading and Services 
21. Basadipele Skills Development and Training 
22. BEE Clinic Pty Ltd 
23. Bells Technical College 
24. Bokamoso Skills and Economic Development Centre 
25. Brainwave Projects 1430 cc 
26. Business Optimization Training Institute (Pty) Ltd 
27. Careers IT 
28. CENTRE FOR EXCELLENCE & PROFESSIONAL TRAINING 
29. CHILI PEPPER INFORMATION TECHNOLOGY SOLUTIONS 
30. Clean Heat Academy 
31. College Africa Group (Pty) Ltd 
32. Columbus Consulting Pty Ltd 
33. Common Vision Young Specialist Trading cc 
34. COMPUSTEPS COLLEGE (PTY) LTD 
35. CSL Accountants 
36. CYBAX SYSTEMS 
37. DC Academy (PTY)LTD 
38. Decade Pulse (Pty) Ltd 
39. Dee's Training (Pty) Ltd 
40. Delight Computer Training 
41. Eagle Computer Training 
42. Eagle High IT Training 
43. EAST LONDON MANAGEMENT INSTITUTE 
44. ED-U Options Academy 
45. Ekasi IT Solutions Centre 
46. Ekurhuleni Artisans and Skills Training Centre Pty Ltd 
47. Elangeni Training Institute 
48. Elchees Software Solutions 
49. Emalahleni Institute of Techno 
50. Epitome Villa (Pty)Ltd 
51. Eshybrand Pty Ltd 
52. EYETHU NATIONAL COMPUTER COLLEGE PTY LTD 
53. Finweb Business Consultancy 
54. Foster-Melliar (Pty) Ltd 
55. Fourways Private College 
56. Futurekids SA (Fochville) 
57. Genii Institute PTY LTD 
58. Gigimo Tourism Academy 
59. Global Institute for Capacity 
60. Greater Tzaneen Community Foundation 
61. Gurandbuilt Management Development 
62. HAVOHEJ CONSULTANCY 
63. Hazyview Computer College 
64. HILLCROSS BUSINESS SCHOOL (PTY 
65. Hlanganani ICT (Pty) Ltd 
66. Home of Compassion/Grace Ministries 
67. HUAWEI Technologies Africa (PTY) LTD 
68. Ikusasa Technology Solutions 
69. Ikusasalethu Youth Development Project NPC 
70. iLearn Corporate Services PTY LTD 
71. Information Technology Resource Centre 
72. Inqubeko Institute (Pty) Ltd 
73. Intercept Consulting and Training Solutions 
74. IT Academy 
75. IT-HI-Q Training (PTY) Ltd 
76. Iyam Training Services 
77. Jeppe College of Commerce and 
78. K Boneng Consulting Services P 
79. K Centre Business Enterprise (PTY) LTD 
80. Keybase Training Solutions Cc 
81. KN Training Specialist 
82. KT Mobile Services 
83. Kundani Trading 
84. L and P Computer Academy Pty Ltd 
85. LETAGO DEVELOPMENT CONSULTING 
86. LIMPOPO COMPUTER COLLEGE BK 
87. LINDAMAHLE MANAGEMENT SYSTEMS (PTY) LTD 
88. Loomee Group 
89. LYFE COMPUTER TECHNOLOGIES (PTY) LTD 
90. Makhophila Training 
91. Masakhane Training and Consult 
92. Mash Computer Training 
93. MBOWA COLLEGE PTY LTD 
94. Metanoia Ratings PTY LTD 
95. MMELA VILLAGE TECHNOLOGIES (PT 
96. MND Training and Projects 
97. Mogapi Education Group (Pty) Ltd 
98. Motlhamme Executive Management 
99. Moving Ahead Development Agenc 
100. MP AVUXENI COMPUTER ACADEMY 
101. Mpande Technologies cc 
102. Mufuka Business and Technical 
103. Musengavhadzimu Media 
104. Natfin Holdings Pty Ltd 
105. NBC Technologies 
106. NCC - Vereeniging 
107. Ndulita Solutions 
108. New Link Computer Skills 
109. Nolwazi Stem Education for The 
110. Ntamunde Investment 
111. Ntandokazi Holdings Pty Ltd 
112. NW Avuxeni Computer Academy 
113. Nyankwavi Inverstment 
114. Nyathela Business College 
115. Olrich Home of Technology 
116. On the Ball College Pty ltd 
117. OPELONG BUSINESS INSTITUTE (PT 
118. Paramixed Pty Ltd 
119. Parkton College of Catering & Tourism Studies 
120. Peo Entle HIV Wellness Management and Youth Skills Development NPO 
121. Pioneer Business Consulting 
122. Polokwane Technology Institute (Pty) Ltd 
123. Pretoria Technical College 
124. Priha Projects Pty Ltd 
125. Progressive School of Business 
126. Prophesy Training College (Pty) Ltd 
127. PRX SCHOOL TEST 
128. QUARPHIX (PTY) LTD 
129. Ramotec Business College 
130. Rand Training College 
131. Redefine Human Capital (PTY) L 
132. Richfield Graduate Institute of Technology Pty Ltd 
133. Rostec Technical FET College (Pty) Ltd 
134. Sabile Human Resources Consult 
135. SANDM IT TRAINING (PTY) LTD 
136. School of Shipping 
137. SED Computer Academy 
138. Sesk Facilitation Development (PTY) LTD 
139. Silulo Ulutho Technologies 
140. Sisekelo Sustainability Institute 
141. SIYAFUNDA COMMUNITY TECHNOLOGY CENTRE NPC 
142. SOUTH AFRICAN CORPORATE TRAINING ASSOCIATION (PTY) LTD 
143. Spears Business and Life Couch Consulting (Pty) Ltd 
144. SPLS Consultants (Pty) Ltd 
145. SUCCESS BUILDERS INTERNATIONAL CC 
146. SUPREME ICT CONSULTANTS 
147. Synergistic Covenant Network NPO 
148. Tech-Com Solutions cc 
149. Techtisa (pty) Ltd 
150. Terrawood 
151. Terry Computer Services cc 
152. Thalita Koume Directions (Pty) Ltd 
153. The Finishing College (Pty) Lt 
154. Think Tank T2 (Pty) Ltd 
155. Titan Trade Technologies 
156. Tlou Foundation College 
157. TORQUE TECHNICAL COMPUTER TRAINING PTY LTD 
158. TSP COLLEGE 
159. TURFLOOP TRAINING SERVICES CC 
160. Ubuhlanti Sances Trading (Pty) Ltd 
161. Ukwazi Academy and Corporate S 
162. Umbrella Training and Development 
163. Umbusi Consulting Services 
164. UTHINGO BRITE SERVICES 
165. Varsity Institute of Science & Technology (Pty)Ltd 
166. Visionary Skill Academy 
167. Vukani Solutions 
168. VUTHLARI MARKETING CONSULTING 
169. Waterberg TVET College 
170. Wellinkwise Pty Ltd 
171. Whitestone College 
172. WORK SKILLS RESOURCES CC 
173. Working Solution International 
174. Xylo Trading 12 (Pty) Ltd 
175. YITRO INNOVATIONS 
176. Yonet Training Academy 
177. ZA WIT (PTY) LTD 
178. Zealot Business College 
179. Zikode Development Trust 


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.