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:

Determine capital investment appraisal

SAQA US ID	UNIT STANDARD TITLE
13106	Determine capital investment appraisal
ORIGINATOR
SGB HET Accountancy and Financial Management
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
FASSET - Financial and Accounting Services SETA
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 6	Level TBA: Pre-2009 was L6	10
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 does not replace any other unit standard and is not replaced by any other unit standard.

PURPOSE OF THE UNIT STANDARD

People credited with this unit standard are able to determine capital investment appraisal as it relates to capital budgeting decisions and techniques.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Unit standard, Determine the cost of capital, NQF level 6.

Specific Outcomes and Assessment Criteria:

SPECIFIC OUTCOME 1

Determine capital budgeting decisions.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

1. The optimal replacement cycle is calculated per recognized accounting methods.

ASSESSMENT CRITERION 2

2. The information for the purposes of deciding on the acquisition of new capital assets is prepared in line with the principles of capital investment appraisal.

SPECIFIC OUTCOME 2

Select and apply capital budgeting techniques.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

1. Capital budgeting techniques are selected against pre-determined criteria.

ASSESSMENT CRITERION 2

2. Capital budgeting techniques are applied in line with the principles of capital investment appraisal.

ASSESSMENT CRITERION RANGE

including payback and discounted payback, net present value with finite and infinite horizons, internal rate of return, accounting rate of return

SPECIFIC OUTCOME 3

Demonstrate a working knowledge of investment appraisal.

ASSESSMENT CRITERIA

ASSESSMENT CRITERION 1

1. Issues in investment appraisal are described in relation to project life cycles, capital rationing, abandonment or expansion, impact of inflation, analysis and allowance for risk, and other qualitative factors.

ASSESSMENT CRITERION 2

2. Techniques used for investment appraisal are described in a meaningful manner.

UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS

Accreditation for this unit standard shall be obtained from the relevant Education and Training Quality Assurance Body, through summative assessment by registered assessor

Moderation activity comments by SGB's, organisations and individuals may be forwarded to NSB03

UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE

A demonstrated understanding of:

Capital investment appraisal, Capital budgeting techniques, Issues in investment appraisal

Critical Cross-field Outcomes (CCFO):

UNIT STANDARD CCFO IDENTIFYING

Solve problems

UNIT STANDARD CCFO WORKING

Work effectively with others a member of a team/group

UNIT STANDARD CCFO ORGANISING

Organise and manage oneself and one's activities responsibly and effectively

UNIT STANDARD CCFO COLLECTING

Collect, organise and critically evaluate information

UNIT STANDARD CCFO COMMUNICATING

Communicate effectively using visual, mathematics and language skills in the modes of oral and written presentations

UNIT STANDARD CCFO SCIENCE

Use science and technology effectively and critically

REREGISTRATION HISTORY

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

QUALIFICATIONS UTILISING THIS UNIT STANDARD:

	ID	QUALIFICATION TITLE	PRE-2009 NQF LEVEL	NQF LEVEL	STATUS	END DATE	PRIMARY OR DELEGATED QA FUNCTIONARY
Core	49196	National Certificate: Social Housing Property Development	Level 6	Level TBA: Pre-2009 was L6	Passed the End Date - Status was "Reregistered"	2023-06-30	PSETA
Fundamental	24453	National Certificate: Real Estate	Level 6	Level TBA: Pre-2009 was L6	Passed the End Date - Status was "Reregistered"	2023-06-30	SERVICES
Elective	66089	National Certificate: Human Settlements Development	Level 5	Level TBA: Pre-2009 was L5	Passed the End Date - Status was "Reregistered"	2023-06-30	CETA

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.

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