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: 

Interpret basic financial statements 
SAQA US ID UNIT STANDARD TITLE
117156  Interpret basic financial statements 
ORIGINATOR
SGB Insurance and Investment 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Finance, Economics and Accounting 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 4  NQF Level 04  4 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2029-06-30  

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 replaces: 
US ID Unit Standard Title Pre-2009 NQF Level NQF Level Credits Replacement Status
10388  Interpret basic financial statements  Level 4  NQF Level 04  3   

PURPOSE OF THE UNIT STANDARD 
Learners who achieve this unit standard are able to interpret an income and expenditure statement and use information in the statement to make a financial decision.

The qualifying learner is capable of:
  • Analysing the basic elements of an income and expenditure statement.
  • Analysing the basic elements of a balance sheet.
  • Compiling a personal assets and liabilities statement.
  • Using the evidence in financial statements to make a financial decision. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    There is open access to this unit standard. Learners should be competent in Communication, Mathematical Literacy and Financial Literacy at NQF Level 3. 

    UNIT STANDARD RANGE 
    The typical scope of this unit standard is
  • Different types of financial statement including business, personal and organisation.
  • An enterprise could be a school, body corporate, club, church, small business, etc. 
    		•

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Analyse the basic elements of an income and expenditure statement. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The purposes of an income and expenditure statement are explained and an indication is given of how often these statements are required for two case studies. 

    ASSESSMENT CRITERION 2 
    Sources of income and expenditure are identified for three different kinds of financial statements. 
    ASSESSMENT CRITERION RANGE 
    Kinds of financial statements include but are not limited to business (close corporates, listed companies, partnerships, public entities, SMMEs, and sole ownerships), personal, organisations (club, church). (Any three).
     

    ASSESSMENT CRITERION 3 
    Sources of income and expenditure are explained with reference to an income and expenditure statement. 

    ASSESSMENT CRITERION 4 
    Three income and expenditure statements are examined and evaluated in terms of financial viability of the enterprise. 

    SPECIFIC OUTCOME 2 
    Analyse the basic elements of a balance sheet. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The purpose of a balance sheet is explained and an indication is given of how often a balance sheet is necessary for two case studies. 

    ASSESSMENT CRITERION 2 
    A balance sheet is analysed and evaluated in terms of equity or financial net worth. 

    ASSESSMENT CRITERION 3 
    The concept of an asset is explained and the assets in a balance sheet are classified in terms of fixed and current assets. 

    ASSESSMENT CRITERION 4 
    The concept of a liability is explained and the liabilities in a balance sheet are classified in terms of long term and current liabilities. 

    ASSESSMENT CRITERION 5 
    Balance sheets for an entity are compared and evaluated in terms of performance over two years and a decision is made based on evidence in the balance sheet. 

    SPECIFIC OUTCOME 3 
    Compile a personal assets and liabilities statement. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    A personal assets and liabilities statement is compiled based on own financial situation over the past year. 

    ASSESSMENT CRITERION 2 
    The situations when an assets and liabilities statement are required are listed and an indication is given of the advantages of keeping such records. 

    SPECIFIC OUTCOME 4 
    Use the evidence in financial statements to make a financial decision. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The financial strengths and weaknesses of an entity are analysed and suggestions are made of ways to improve income and reduce costs. 

    ASSESSMENT CRITERION 2 
    The concept of a cost to income ratio is explained and suggestions are made on how to improve the ratio. 

    ASSESSMENT CRITERION 3 
    The relationship between turnover, income, revenue, sales/earnings and profit is explained with examples. 

    ASSESSMENT CRITERION 4 
    The concept of cash flow is explained in terms of liquidity. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    This Unit Standard will be internally assessed by the provider and moderated by a moderator registered by a relevant accredited ETQA or an ETQA that has a Memorandum of Understanding with the relevant accredited ETQA. 

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    N/A 

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    The learner is able to identify, solve problems and make decisions based on the information in basic financial statements. 

    UNIT STANDARD CCFO ORGANISING 
    The learner is able to organise and manage him/herself effectively compiling a personal assets and liabilities statement. 

    UNIT STANDARD CCFO COMMUNICATING 
    The learner is able to communicate effectively using visual, mathematics and language skills in the modes of oral and written presentation when evaluating the strengths and weaknesses of an entity. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    This unit standard has replaced 10388 which was "Interpret basic financial statements", Level 4 with 3 credits 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  58376   Further Education and Training Certificate: Bookkeeping  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  FASSET 
    Core  57901   Further Education and Training Certificate: Credit Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  FASSET 
    Core  59298   Further Education and Training Certificate: Freight Forwarding and Customs Compliance  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  TETA 
    Core  65989   Further Education and Training Certificate: Human Settlements Development  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  CETA 
    Core  49155   Further Education and Training Certificate: Shipping  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  TETA 
    Core  48883   Further Education and Training Certificate: Small Business Advising (Information Support)  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  SERVICES 
    Core  65669   Further Education and Training Certificate: Thoroughbred Horse Racing  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  CATHSSETA 
    Core  48888   National Diploma: Hiring Operations Management  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2016-12-31  SERVICES 
    Fundamental  49649   Further Education and Training Certificate: Long-term Insurance  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  INSETA 
    Fundamental  49529   Further Education and Training Certificate: Long-Term Risk Assessment  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  INSETA 
    Fundamental  49356   Further Education and Training Certificate: Medical Claims Assessing  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  INSETA 
    Fundamental  66609   Further Education and Training Certificate: Retail Insurance  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Fundamental  66610   Further Education and Training Certificate: Short Term Insurance  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-07-30  As per Learning Programmes recorded against this Qual 
    Fundamental  57613   Further Education and Training Certificate: Short-Term Risk Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2012-06-30  INSETA 
    Fundamental  66613   Further Education and Training Certificate: Wealth Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  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 
    Elective  72051   National Certificate: Electrical Engineering  Level 3  NQF Level 03  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  49089   National Certificate: Financial Services  Level 3  NQF Level 03  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  INSETA 
    Elective  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 
    Elective  50479   Further Education and Training Certificate: Advertising  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  MICTS 
    Elective  61595   Further Education and Training Certificate: Business Administration Services  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  72052   Further Education and Training Certificate: Electrical Engineering  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  67461   Further Education and Training Certificate: Event Support  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  66489   Further Education and Training Certificate: Foundry Operations  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2013-11-07  MERSETA 
    Elective  57712   Further Education and Training Certificate: Generic Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  48915   Further Education and Training Certificate: Manufacturing and Assembly Operations Supervision  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  MERSETA 
    Elective  66249   Further Education and Training Certificate: New Venture Creation  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  SERVICES 
    Elective  58779   Further Education and Training Certificate: Production Technology  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  MERSETA 
    Elective  58800   Further Education and Training Certificate: Project Support Services  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  SERVICES 
    Elective  67697   Further Education and Training Certificate: Sport Administration  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  58337   Further Education and Training Certificate: Trade Union Practice  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  ETDP SETA 
    Elective  36153   National Certificate: Polymer Composite Fabrication  Level 4  Level TBA: Pre-2009 was L4  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  MERSETA 
    Elective  49397   National Certificate: Wholesale and Retail Operations Supervision  Level 4  Level TBA: Pre-2009 was L4  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  W&RSETA 
    Elective  57611   National Certificate: 2D Animation  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  MICTS 
    Elective  58394   National Certificate: Film and Television Production  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  MICTS 
    Elective  58978   National Certificate: Journalism  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  MICTS 
    Elective  49710   National Diploma: Development Practice  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  ETDP SETA 


    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 COMPETENCY DEVELOPMENT (PTY) LTD 
    8. Africa Learn (Pty) Ltd 
    9. Afrika Tikkun NCC 
    10. Aldabri 106 Institute for Quality (Pty) Ltd 
    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. Amco Consulting Enterprise T/A Amco Training Providers 
    15. Amilak Training Center 
    16. Angie Technologies 
    17. Answer The Call Skills and Entrepreneurship 
    18. ASMO INSTITUTE OF BUSINESS AN 
    19. Aspirations Communication Training CC 
    20. ATTI IT SOLUTIONS (Bloemfontei 
    21. ATTI Nelspruit Pty Ltd 
    22. Atvance Institute (Pty) Ltd 
    23. Balefile Trading and Services 
    24. Basadipele Skills Development and Training 
    25. BEE Clinic Pty Ltd 
    26. Bells Technical College 
    27. BLC Entertainment 
    28. Bokamoso Skills and Economic Development Centre 
    29. BPL Academy 
    30. Brainwave Projects 1430 cc 
    31. Breakeven 59(PTY) Ltd 
    32. Business Optimization Training Institute (Pty) Ltd 
    33. Careers IT 
    34. CENTRE FOR EXCELLENCE & PROFESSIONAL TRAINING 
    35. CHILI PEPPER INFORMATION TECHNOLOGY SOLUTIONS 
    36. Clean Heat Academy 
    37. College Africa Group (Pty) Ltd 
    38. Columbus Consulting Pty Ltd 
    39. Common Vision Young Specialist Trading cc 
    40. Compass Academy of Learning 
    41. COMPUSTEPS COLLEGE (PTY) LTD 
    42. CSL Accountants 
    43. CTU Training Solutions 
    44. CYBAX SYSTEMS 
    45. Dabulamanzi & Njabulo Ndaba Consulting cc 
    46. DB Schenker Logistics Campus MEA Pty Ltd 
    47. DC Academy (PTY)LTD 
    48. Decade Pulse (Pty) Ltd 
    49. Dee's Training (Pty) Ltd 
    50. Delight Computer Training 
    51. DITSELA WORKERS EDUCATION INSTITUTION 
    52. Eagle Computer Training 
    53. Eagle High IT Training 
    54. EAST LONDON MANAGEMENT INSTITUTE 
    55. ED-U Options Academy 
    56. EDUTEL SKILLS DEVELOPMENT PTY LTD 
    57. Ekasi IT Solutions Centre 
    58. Ekurhuleni Artisans and Skills Training Centre Pty Ltd 
    59. Elangeni Training Institute 
    60. Elchees Software Solutions 
    61. ELIJAH BARAYI MEMORIAL TRAINING CENTRE 
    62. Emalahleni Institute of Techno 
    63. Epitome Villa (Pty)Ltd 
    64. Eshybrand Pty Ltd 
    65. EYETHU NATIONAL COMPUTER COLLEGE PTY LTD 
    66. FBT Consultants CC 
    67. FILM Mentorship & Training SA 
    68. Finweb Business Consultancy 
    69. Foster-Melliar (Pty) Ltd 
    70. Fourways Private College 
    71. Frayintermedia Cc 
    72. Futurekids SA (Fochville) 
    73. Gauteng City College 
    74. Gemini Training And Development Pty Ltd 
    75. Genii Institute PTY LTD 
    76. Gigimo Tourism Academy 
    77. Global Institute for Capacity 
    78. Global Maritime Legal Solutions Pty Ltd 
    79. Greater Tzaneen Community Foundation 
    80. Gurandbuilt Management Development 
    81. HAVOHEJ CONSULTANCY 
    82. Hazyview Computer College 
    83. Hectic Productions cc 
    84. HILLCROSS BUSINESS SCHOOL (PTY 
    85. Hlanganani ICT (Pty) Ltd 
    86. Home of Compassion/Grace Ministries 
    87. HUAWEI Technologies Africa (PTY) LTD 
    88. Ikusasa Technology Solutions 
    89. Ikusasalethu Youth Development Project NPC 
    90. iLearn Corporate Services PTY LTD 
    91. Information Technology Resource Centre 
    92. Innovative Shared Services 
    93. Inqubeko Institute (Pty) Ltd 
    94. Institute of Sport Education and Training 
    95. IT Academy 
    96. IT-HI-Q Training (PTY) Ltd 
    97. Iyam Training Services 
    98. Jeppe College of Commerce and 
    99. K Boneng Consulting Services P 
    100. K Centre Business Enterprise (PTY) LTD 
    101. Keybase Training Solutions Cc 
    102. KN Training Specialist 
    103. KT Mobile Services 
    104. Kundani Trading 
    105. L and P Computer Academy Pty Ltd 
    106. Learning Exchange Pty (Ltd) 
    107. Leronsa Trading Enterprise 
    108. LETAGO DEVELOPMENT CONSULTING 
    109. LIMPOPO COMPUTER COLLEGE BK 
    110. LINDAMAHLE MANAGEMENT SYSTEMS (PTY) LTD 
    111. Loomee Group 
    112. LYFE COMPUTER TECHNOLOGIES (PTY) LTD 
    113. Makhophila Training 
    114. Malope It Solutions (Pty) Ltd 
    115. Masakhane Training and Consult 
    116. Mash Computer Training 
    117. MBOWA COLLEGE PTY LTD 
    118. Media Village Training 
    119. Metanoia Ratings PTY LTD 
    120. Metro Minds 
    121. MMELA VILLAGE TECHNOLOGIES (PT 
    122. MND Training and Projects 
    123. Mogapi Education Group (Pty) Ltd 
    124. Motlhamme Executive Management 
    125. Moving Ahead Development Agenc 
    126. MP AVUXENI COMPUTER ACADEMY 
    127. Mpande Technologies cc 
    128. Mufuka Business and Technical 
    129. Musengavhadzimu Media 
    130. Natfin Holdings Pty Ltd 
    131. NBC Technologies 
    132. NCC - Vereeniging 
    133. NCM Computer and Business Academy 
    134. Ndulita Solutions 
    135. New Era Computer Training Centre (Hidobyte CC) 
    136. New Link Computer Skills 
    137. Nolwazi Stem Education for The 
    138. Ntamunde Investment 
    139. Ntandokazi Holdings Pty Ltd 
    140. NW Avuxeni Computer Academy 
    141. Nyankwavi Inverstment 
    142. Nyathela Business College 
    143. OL Afrika Media 
    144. Olrich Home of Technology 
    145. On the Ball College Pty ltd 
    146. OPELONG BUSINESS INSTITUTE (PT 
    147. P and R Development and Training (Pty) Ltd 
    148. Paramixed Pty Ltd 
    149. Parkton College of Catering & Tourism Studies 
    150. Peo Entle HIV Wellness Management and Youth Skills Development NPO 
    151. Pioneer Business Consulting 
    152. PMADS Holdings (PTY) Ltd 
    153. PND Academy of Learning cc 
    154. Polokwane Technology Institute (Pty) Ltd 
    155. Posh Multimedia 
    156. Pretoria Technical College 
    157. Priha Projects Pty Ltd 
    158. Progressive School of Business 
    159. Prophesy Training College (Pty) Ltd 
    160. PROTEA COIN GROUP (ASSETS IN TRANSIT AND ARMED REACTION) 
    161. PRX SCHOOL TEST 
    162. QUALITATIVE INNOVATIVE SOLUTIONS 
    163. QUARPHIX (PTY) LTD 
    164. Ramotec Business College 
    165. Rand Training College 
    166. Redefine Human Capital (PTY) L 
    167. Richfield Graduate Institute of Technology Pty Ltd 
    168. Robertsons Cargo Consultancy 
    169. Robertsons Cargo Consultancy (Pty) Ltd 
    170. Rostec Technical FET College (Pty) Ltd 
    171. SA Maritime School and Transport College 
    172. Sabile Human Resources Consult 
    173. SANDM IT TRAINING (PTY) LTD 
    174. School of Shipping 
    175. Sebenzisanane Human Capital 
    176. SED Computer Academy 
    177. Sesk Facilitation Development (PTY) LTD 
    178. Silulo Ulutho Technologies 
    179. Sisekelo Sustainability Institute 
    180. SIYAFUNDA COMMUNITY TECHNOLOGY CENTRE NPC 
    181. SOUTH AFRICAN CORPORATE TRAINING ASSOCIATION (PTY) LTD 
    182. Spears Business and Life Couch Consulting (Pty) Ltd 
    183. SPLS Consultants (Pty) Ltd 
    184. SUCCESS BUILDERS INTERNATIONAL CC 
    185. Success Christian Training Cen 
    186. SUPREME ICT CONSULTANTS 
    187. Synergistic Covenant Network NPO 
    188. T Mabuya & Associates (Pty) Ltd 
    189. Tech-Com Solutions cc 
    190. Techtisa (pty) Ltd 
    191. Terrawood 
    192. Terry Computer Services cc 
    193. Thalita Koume Directions (Pty) Ltd 
    194. The Finishing College (Pty) Lt 
    195. The Iscariota Group (Pty) Ltd 
    196. Think Tank T2 (Pty) Ltd 
    197. Titan Trade Technologies 
    198. Tlou Foundation College 
    199. Together Lifestyle Resort Pty Ltd 
    200. TORQUE TECHNICAL COMPUTER TRAINING PTY LTD 
    201. Trainyoucan (Pty) Ltd 
    202. TSP COLLEGE 
    203. TURFLOOP TRAINING SERVICES CC 
    204. Twasa 
    205. Ubuhlanti Sances Trading (Pty) Ltd 
    206. Ukwazi Academy and Corporate S 
    207. Umbrella Training and Development 
    208. Umbusi Consulting Services 
    209. UTHINGO BRITE SERVICES 
    210. Varsity Institute of Science & Technology (Pty)Ltd 
    211. Visionary Skill Academy 
    212. Vukani Solutions 
    213. VUTHLARI MARKETING CONSULTING 
    214. Waterberg TVET College 
    215. Wellinkwise Pty Ltd 
    216. Whitestone College 
    217. WORK SKILLS RESOURCES CC 
    218. Working Solution International 
    219. Xylo Trading 12 (Pty) Ltd 
    220. YITRO INNOVATIONS 
    221. Yonet Training Academy 
    222. ZA WIT (PTY) LTD 
    223. Zealot Business College 
    224. 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.