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: 

Demonstrate an understanding of basic accounting practices 
SAQA US ID UNIT STANDARD TITLE
13999  Demonstrate an understanding of basic accounting practices 
ORIGINATOR
Interim SGB for Business, Commerce, Mgmnt Studies 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Generic Management 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
ABET Level 4  Regular  Level 1  NQF Level 01  4 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Reregistered  2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

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 
A candidate credited with this general competence will be able to: demonstrate an understanding of basic accounting skills. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Numeracy ABET Level 3. 

Specific Outcomes and Assessment Criteria: 

SPECIFIC OUTCOME 1 
Explain the cycle of recording transactions and relevant terminology. 

ASSESSMENT CRITERIA 

ASSESSMENT CRITERION 1 
1. Accounting transactions are explained. 

ASSESSMENT CRITERION 2 
2. Accounting terminology is explained. 
ASSESSMENT CRITERION RANGE 
Assets, Liabilities, Owners Equity, Income, Expenditure, Receipts, Payments, Profits etc.
 

ASSESSMENT CRITERION 3 
3. The cycle of recording transactions is explained and demonstrated. 
ASSESSMENT CRITERION RANGE 
Source documents, subsidiary journals, ledger, trial balance, final accounts
 

SPECIFIC OUTCOME 2 
Explain and demonstrate an understanding of source documents. 

ASSESSMENT CRITERIA 

ASSESSMENT CRITERION 1 
1. The concept source document is explained. 

ASSESSMENT CRITERION 2 
2. Different types of source documents are identified. 
ASSESSMENT CRITERION RANGE 
Receipts, invoices, petty cash vouchers, cheque counterfoils, etc.
 

ASSESSMENT CRITERION 3 
3. The understanding to complete source documents is demonstrated. 
ASSESSMENT CRITERION RANGE 
Receipts, invoices, petty cash vouchers, cheque counterfoils, etc.
 

ASSESSMENT CRITERION 4 
4. The relevance of source documents is analysed. 
ASSESSMENT CRITERION RANGE 
Storage, keeping it in proper sequence, etc.
 

SPECIFIC OUTCOME 3 
Explain the purpose of each subsidiary journal. 

ASSESSMENT CRITERIA 

ASSESSMENT CRITERION 1 
1. The concept subsidiary journal is explained. 

ASSESSMENT CRITERION 2 
2. Types of subsidiary journals are identified and discussed. 
ASSESSMENT CRITERION RANGE 
Cash receipts journal, cash payments journal, petty cash journal, debtors journal, etc.
 

ASSESSMENT CRITERION 3 
3. The use of each subsidiary journal is justified. 
ASSESSMENT CRITERION RANGE 
Cash receipts journal for all receipts, Cash payments journal for all payments, etc.
 

SPECIFIC OUTCOME 4 
Prepare subsidiary journals. 

ASSESSMENT CRITERIA 

ASSESSMENT CRITERION 1 
1. The relationship between source documents and subsidiary journals is expressed. 
ASSESSMENT CRITERION RANGE 
Receipts to cash receipts journal, cheque counterfoils to cash payments journal, petty cash vouchers to petty cash journal, etc.
 

ASSESSMENT CRITERION 2 
2. The correct recording of entries from the source documents into subsidiary journals is demonstrated. 
ASSESSMENT CRITERION RANGE 
Practical exercises - from source documents to subsidiary journals
 

ASSESSMENT CRITERION 3 
3. The understanding of closing the subsidiary journals at the end of each month is demonstrated. 
ASSESSMENT CRITERION RANGE 
Practical exercises - subsidiary journals closed off
 

SPECIFIC OUTCOME 5 
Post subsidiary journals to the general ledger. 

ASSESSMENT CRITERIA 

ASSESSMENT CRITERION 1 
1. The purpose of the general ledger is explained. 

ASSESSMENT CRITERION 2 
2. The sections of the general ledger is explained. 
ASSESSMENT CRITERION RANGE 
Balance sheet section, Nominal Accounts Section, Final accounts section
 

ASSESSMENT CRITERION 3 
3. The understanding of the posting from the subsidiary journal is explained, and demonstrated. 
ASSESSMENT CRITERION RANGE 
Double-entry system, practical exercises: from subsidiary journals to ledger
 

SPECIFIC OUTCOME 6 
Prepare the final statements. 

ASSESSMENT CRITERIA 

ASSESSMENT CRITERION 1 
1. The final statements of business' are identified and explained. 
ASSESSMENT CRITERION RANGE 
Income statements, balance sheet
 

ASSESSMENT CRITERION 2 
2. The purpose of final statements is explained. 
ASSESSMENT CRITERION RANGE 
Calculate profit /loss, etc.
 

ASSESSMENT CRITERION 3 
3. The understanding to complete an income statement from the given information is demonstrated. 
ASSESSMENT CRITERION RANGE 
Practical exercises - from trial balances to income statements
 

ASSESSMENT CRITERION 4 
4. The understanding to complete a balance sheet from the given information is demonstrated. 
ASSESSMENT CRITERION RANGE 
Practical exercises: from trial balances and income statements to balance sheets.
 


UNIT STANDARD DEVELOPMENTAL OUTCOME 
1. Reflecting on and exploring a variety of strategies to learn more effectively;
2. Participating as responsible citizens in the life of local, national and global communities;
3. Being culturally and aesthetically sensitive across a range of social contexts;
4. Exploring education and career opportunities; and
5. Developing entrepreneurial opportunities. 


Critical Cross-field Outcomes (CCFO): 

UNIT STANDARD CCFO IDENTIFYING 
Identify and solve problems in which responses display that responsible decisions using critical and creative thinking have been made. 

UNIT STANDARD CCFO WORKING 
Work effectively with others as a member of a team, group, organisation and community. 

UNIT STANDARD CCFO ORGANISING 
Organise and manage oneself and one`s activities responsibly and effectively. 

UNIT STANDARD CCFO COLLECTING 
Collect, analyse, organise and critically evaluate information. 

UNIT STANDARD CCFO COMMUNICATING 
Communicate effectively using visual, mathematical and/or language skills in the modes of oral and/or written presentation. 

UNIT STANDARD CCFO SCIENCE 
Use science and technology effectively and critically, showing responsibility towards the environments and health of others. 

UNIT STANDARD CCFO DEMONSTRATING 
Demonstrate an understanding of the world as a set of related systems by recognising that problem-solving contexts do not exist in isolation. 

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  24153   General Education and Training Certificate: Adult Basic Education and Training  Level 1  NQF Level 01  Passed the End Date -
Status was "Reregistered" 		 2008-09-13  Was ETDP SETA until Last Date for Achievement 
Core  61755   General Education and Training Certificate: Business Practice  Level 1  NQF Level 01  Reregistered  2023-06-30  SERVICES 
Core  64909   National Certificate: Small Scale Mining  Level 2  NQF Level 02  Reregistered  2023-06-30  MQA 
Fundamental  22971   General Education and Training Certificate: Conservation  Level 1  NQF Level 01  Passed the End Date -
Status was "Reregistered" 		 2012-06-30  CATHSSETA 
Fundamental  22190   General Education and Training Certificate: Tourism  Level 1  NQF Level 01  Passed the End Date -
Status was "Reregistered" 		 2012-06-30  CATHSSETA 
Elective  71751   General Education and Training Certificate: Adult Basic Education and Training  Level 1  NQF Level 01  Passed the End Date -
Status was "Reregistered" 		 2020-09-16  As per Learning Programmes recorded against this Qual 
Elective  73249   General Education and Training Certificate: Adult Basic Education and Training: Academic Curriculum  Level 1  NQF Level 01  Reregistered  2021-06-30  UMALUSI 
Elective  50584   General Education and Training Certificate: Clothing Manufacturing Processes  Level 1  NQF Level 01  Reregistered  2023-06-30  FPMSETA 
Elective  20183   National Certificate: Banking  Level 2  NQF Level 02  Passed the End Date -
Status was "Reregistered" 		 2015-06-30  BANKSETA 
Elective  20288   National Certificate: Farming  Level 2  NQF Level 02  Reregistered  2023-06-30  AgriSETA 
Elective  48969   National Certificate: Service Station Operations  Level 2  NQF Level 02  Passed the End Date -
Status was "Reregistered" 		 2008-11-26  Was W&RSETA until Last Date for Achievement 


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. 1 CLASSIE AFRICA 
2. A Z Community Services 
3. African Dream Campus 
4. African Duchess Coutore solutions (Pty) Ltd 
5. African Education Helper Foundations NPC 
6. AGB Finance 
7. AL Development Services cc 
8. Al-fidaa Foundation 
9. Aldabri 106 (Pty) Ltd 
10. Amagema Development Consultants cc 
11. Amilekhoboya (Pty) Ltd 
12. Amos / Kgaphamadi Community Organisation 
13. Aranda Learnership College (Pty) Ltd 
14. Aranda Textile Mills Pty Ltd 
15. Arden School of Management 
16. Asilon Trading Enterprise 
17. Assured Vocational Skills Institute (Pty) Ltd 
18. Avad Projects (Pty) Ltd 
19. Ayasaphe Trading cc 
20. Babina Tlou Trading and Projects 001 
21. Bakgoni Empowerment Centre (Pty) Ltd 
22. Becoz Empire Multi-Choice and Trading Primary Co-operative Limited 
23. Better beginning trading and projects pty ltd 
24. Big Tree Group (Pty) Ltd 
25. Bokamoso Competence (Pty) Ltd 
26. Bonenhle Investments 
27. Bosasa Youth Development Centres (Pty) Ltd 
28. Bright Future General Trading and Projects (Pty) Ltd 
29. Broadway Sky Trading 
30. Btech 
31. Camblish Training Institute (Pty) Ltd 
32. CANDYS UNLIMITED COLLECTION Pty Ltd 
33. Cape Town Workbased Learning Academy 
34. Capricorn FET College - Central Office 
35. Capricorn TVET College 
36. CAROLINE'S FASHION ENTERPRISE 
37. Chamonix Consulting (Pty) Ltd 
38. Changing Women 
39. Chippa Training Academy (Pty) Ltd 
40. Circleway College 
41. CKWEI Clothing (Pty) Ltd 
42. College of Cape Town - Athlone Campus 
43. Cre8tion Projects 6 PTY LTD 
44. CRG Group (Pty) Ltd 
45. Dieketseng Training Centre 
46. Dinaka Business Management & Consulting 
47. DITEBOGO CONSULTANCY CC 
48. Dlabane Investment Holdings (Pty) Ltd 
49. Do It Again Academy (Pty) Ltd 
50. Dr M Investments 
51. Duzi-Corp 56 
52. Ebotse Development and Training Centre 
53. Eddels Shoes Pty Ltd 
54. Egsibit Training and Development 
55. Ekurhuleni Artisans & Skills Training Centre (Pty) Ltd 
56. Eldonai School of Fashion (Pty) Ltd 
57. Elimofo Trading& Projects 
58. Emfundisweni Skills Development & Resource Centre (Pty) Ltd 
59. Ergonomic Construction and Managed Disability Projects 
60. ES Training Services (Pty) Ltd 
61. Esethu Manufacturing, Packaging, Printing & Design (Pty) Ltd 
62. Eshet Chayil Concepts (Pty) Ltd 
63. Eskilz College (Pty) Ltd 
64. Ethicae Juridico Consulting (Pty) Ltd 
65. Ezandleni-Ezethu Trading (Pty) Ltd 
66. Faithworks Development Consultants (Pty) Ltd 
67. FALSE BAY TECHNICAL VOCATIONAL EDUCATION & TRAINING COLLEGE 
68. Fezile Fashion Skills Academy (Pty) Ltd 
69. Firstrand Bank - Benmore 
70. Flavious Mareka TVET College 
71. Forthwawe Business Centre 
72. Fundakahle Multi-Purpose Co-operative Limited 
73. Furniture World Training Centre 
74. Future Discovery Training Academy CC 
75. Future Dynamics Learning 
76. Futuretech Campus (Pty) Ltd 
77. Gauteng City College 
78. Gia Development Trades 
79. Glicam Trading Enterprise 
80. GNBR Solutions (Pty) Ltd 
81. Goodwill Institute of Technology 
82. Grandstar Projects 
83. Green Earth Training & Development (Pty) Ltd 
84. Green Enviro & Projects (Pty)Ltd 
85. Greenrim Training 
86. Gufferty Consulting 
87. HHO Enterprise 
88. HLUVUKA TRAINING AND CONSULTING 
89. Hoseah Training and Manufacturing NPC 
90. Hot To Go Training College and Services 
91. Hybrid Dynamics 
92. HYGRO TRAINING COLLEGE (Pty) LTD 
93. I Care Resource Centre 
94. IALE School of Advance Learning and Education (Pty) Ltd 
95. Ideal Method Trading & Projects 
96. Ikamvelihle Youth Development (Pty) Ltd 
97. Imbeleko Community Development Projects 
98. Imbewu Development Institute (Pty) Ltd 
99. Impangela Trading 
100. Impela Trading cc 
101. In House Media Instruction 
102. In Time Industrial (Pty) Ltd 
103. Inafrica General Trading Pty LTD 
104. Injiya Trading and Projects 
105. Inkwenkwezi Private Community College & Skills Development 
106. Inter-Coastal Business & Property Services cc 
107. INTERMASIKO CC 
108. Intselelo Community & Development Institute NPC 
109. Intsukaze Training Center 
110. Intuthuko Yesizwe Community Organisation 
111. Inyapa Vhusiku Consulting Pty Ltd 
112. Inyathi Visions 
113. IQ Skills Academy (PTY) LTD. 
114. Ithemba Lomphakathi Community Organisation 
115. Ithuteng Learning Academy & Projects (Pty) Ltd 
116. Ivulandlela (Pty) Ltd 
117. Izintombizekhethelo (Pty) Ltd 
118. Jeppe College of Commerce and Computer Studies 
119. Jumpstart Training Institute (Pty) Ltd 
120. kagisho Business Concepts (Pty) Ltd 
121. Kelmik Training Centre (Pty) Ltd 
122. Khosi JS Designs (Pty) Ltd 
123. Kingdom Varsity College (Pty) Ltd 
124. KINGSBURY INTERNATIONAL COLLEGE SA PTY LTD 
125. Knoop Academy NPC 
126. Kotton Wear (Pty) Ltd 
127. Kudis Designs and Supply 
128. Kusabelele Investments 
129. KWEM Management Solutions 
130. La Gratitude Academy 
131. Lembede Investment Holdings (Pty) Ltd 
132. Leronsa Trading Enterprise 
133. Letaba TVET College 
134. LFS DESIGNS 
135. Lilunzo Creations 
136. Lisakhanya Skills Development Consultants (Pty) Ltd 
137. LLSM (Pty) Ltd 
138. Longata Consultant 
139. Lucky Neo (Pty) Ltd 
140. Lungile Mchunu Consultancy (Pty) Ltd 
141. Lwaziphezinhle (Pty) Ltd 
142. Maab Training Management ( Pty) Ltd 
143. Maboko Skill Development & Projects 
144. Majuba TVET College 
145. Malkai Devrani Holding (PTY) Ltd 
146. Maluti TVET College 
147. Mananthatshema Skills Dev. Centre 
148. Mandys Sewing School (PTY) Ltd 
149. Master Patterns by Rona 
150. Matatiele Fashion Design Academy (Pty) Ltd 
151. MATHOSIM TRIMMING AND UPHOLSTERY 
152. Mavco Engineering (Pty) Ltd 
153. Maxlen Holdings (Pty) Ltd 
154. Mberwana Trading Enterprise 
155. Mbimbini Training and Community Development 
156. Mbova Multi Services cc 
157. Media Works 
158. Melenial Media (Pty) Ltd 
159. Mgadaveni Training Projects (Pty) Ltd 
160. MICROMATICA 384 (PTY) LTD 
161. Microzone Trading 747 
162. Mlasimbi Catering Primary Co-operative Limited 
163. MMBG Trading & Consulting 
164. Mnambithi TVET College 
165. MORENTHO INSTITUTE SA 
166. Morito Diphateng Projects & Services 
167. Motheo FET College - Central Office 
168. Mphahle Consultancy (Pty) Ltd 
169. Mugazi Consultancy cc 
170. Nchuncheko Holdings (Pty) Ltd 
171. NDIMASE TRADING 
172. Ndwamato Training Solutions (Pty) Ltd 
173. Nedbank Ltd 
174. NELLY-SGUEEJE TRADING 
175. New Business Initiative Management Consultancy 
176. Ngaphakathi Investments 
177. Ngcebo Consulting (Pty) Ltd 
178. Nguni Shades SA School of Fashion 
179. NokushoM Consultancy & Trading (Pty) Ltd 
180. Nolwazi Dev Centre (Pty) Ltd 
181. Nomzumbe Trading & Projects (Pty) Ltd 
182. Northlink College 
183. Nosino Projects (Pty) Ltd 
184. Nqothu Projects (PTY) LTD 
185. NSJ Agricultural Farming And Multipurpose 
186. Nteko Investments 
187. Ntuthuko Projects & Services 
188. Nurtured Minds Trading (Pty) Ltd 
189. OTP 
190. Oyama Kulwazi Training & Consulting (Pty) Ltd 
191. P&R Development and Training (Pty) Ltd 
192. Pectosource (Pty) Ltd 
193. Penny Lane Fashion School (Pty) Ltd 
194. People Upliftments t/a POPUP Upliftment 
195. Pesac Professional Training (Pty) Ltd 
196. Phala Projects cc 
197. Phetho Concepts (Pty) Ltd 
198. Phumazeth Training Academy (Pty) Ltd 
199. Pinus Tech Technologies Trading and Projects 
200. PMV Destiny Skills Training and Development (Pty) Ltd 
201. Positive Thinking Consultants CC 
202. Practice Makes Perfect Training Centre 
203. Prempie Business Solutions (Pty) Ltd 
204. Prispiri (Pty) Ltd 
205. Professional Development and Training Institute (Pty) Ltd 
206. Professional Training Institute (Pty) Ltd 
207. Qualfurn Training & Projects 
208. Rally Business Consulting PTY LTD 
209. Re Tshepeng Holdings 
210. Redefined Skills Training & Development (Pty) Ltd 
211. Safe Heavens Properties (Pty) Ltd 
212. Sarva Dharma Ashram 
213. Seacrest Investments 156 (Pty) Ltd 
214. Sedibeng TVET College 
215. Sefudi Business Solutions 
216. Sekhukhune FET College - Central Office 
217. SEOPOSENGOE TRAINING CONSULTANCY CC 
218. Sesamkelokuhle Trading Enterprise (Pty) Ltd 
219. Setlakala Business Development 
220. Sew Africa Training Centre 
221. SEWAFRICA Marketing (Pty) Ltd 
222. SHEET PLASTIC MARKETING CC 
223. Sheet Plastic Pty Ltd 
224. Shiloh Ministries, International Faith Based Organisation 
225. Sibonguthando Projects And Services Cc 
226. Silungokuhle (Pty) Ltd 
227. Sisiziwe Training Centre Co-operative 
228. Siyahumelela Training Academy 
229. Siyasanga Training Centre 
230. Skills for All (POTCHEFSTROOM) (TP) 
231. Snyawunywu Poultry Farming (Pty) Ltd 
232. Somvi Catering & General Services cc 
233. Souls 4 Life Trading (Pty) Ltd 
234. South Africa Advanced Skills Institute (Pty) Ltd 
235. South African Advanced Skills Institute 
236. SOUTH AFRICAN FASHION DESIGNER AGENCY 
237. South Cape Public FET College - George Campus 
238. SPLS Consultants (Pty) Ltd 
239. SW Skills Wise (Pty) Ltd 
240. T Mdlatu Trading Enterprise cc 
241. Talent for Sewing 
242. TBL Empowerment Hub 
243. Tebkhan Investments (Pty) Ltd 
244. Tembe Service Providers 
245. THANDEKA VOCATIONAL EDUCATION TRUST (PTY) LTD 
246. The Brokers Learning Centre 
247. The Diepsloot Foundation 
248. The Finishing College (Pty) Ltd 
249. The Institute of Fashion and Garment Technology (Pty) Ltd 
250. The New Look 
251. The Tailor Shop School of Tailoring and Dress Design Training Centre (Pty) Ltd 
252. Thitha Training and Development Services 
253. Thuto Mfundo Adult Education Centre 
254. TIBZA Consulting (Pty) Ltd 
255. Tidlobi Developmental Activities NPC 
256. Tlhole Foundation (PTY) LTD 
257. Trade Call Investments Apparel (Pty) LTD 
258. Trade Call Investments Apparel (Pty) Ltd (Mobeni) 
259. True Reflections Training and Development (Pty) Ltd 
260. True Ruby Trading 1021 cc 
261. TRY EASY ELECTRICAL SOLUTIONS 
262. Tshwane North College 
263. Ubucubu Home Industries 
264. Ubuhle Bengcebo 
265. Udumo Services & Projects 
266. Umbuso Training Services 
267. Umfolozi FET College 
268. Umfolozi TVET College (Richards Bay) 
269. Umgungundlovu FET College - Central Office 
270. Umlozi Skills Centre (Pty) Ltd 
271. Umnotho We Afrika Foundation NPC 
272. Umtha Developments 
273. Umunotho Wealth Management Pty Ltd 
274. Uphiwekonke Holdings (Pty) Ltd 
275. Valotech 274 (Pty) Ltd 
276. Value Added Reward (Pty) Ltd 
277. Value at Hand (Pty) Ltd 
278. VCK Training and Technical Services Pty Ltd 
279. VEB CELE & Associates (Pty) Ltd 
280. Verge (Pty) Ltd 
281. Vhembe TVET College 
282. Vijay Bhagwan Consultancy and Solutions cc 
283. Visionary Skill Academy 
284. VMMK Capital Investment (Pty) Ltd 
285. VPK BUSINESS VENTURE C C 
286. Vuliqgondo Research & Manufacturing Centre 
287. Vuthlari Marketing Consulting (Pty) Ltd 
288. Warona Owethu Projects (Pty) Ltd 
289. Waterberg FET College - Central Office 
290. Wattville Community Learning College 
291. Western Cape Clothing and Textiles Service Centre 
292. Wilratty Consultants (Pty) Ltd 
293. Womens Leadership & Empowerment Initiative 
294. World Pace Development & Training Institute (Pty) Ltd 
295. World Pace Development and Training Institute 
296. Xhamela Development Services 
297. Yahweh Shammah Socio-Economic Development 
298. Youth for Survival NPO 
299. ZA GEAR 


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.