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 Training Group 
3. Action for Blind and Disabled 
4. Action4 
5. Affirmations Training 
6. Africa Learn (Pty) Ltd 
7. Afrika Tikkun NCC 
8. Aldabri 106 Institute for Quality Pty Ltd 
9. Amilak Training Center 
10. ASMO INSTITUTE OF BUSINESS AN 
11. Aspirations Communication Training CC 
12. Atvance Institute (Pty) Ltd 
13. Balefile Trading and Services 
14. Basadipele Skills Development and Training 
15. BEE Clinic Pty Ltd 
16. Bells Technical College 
17. Bokamoso Skills and Economic Development Centre 
18. Brainwave Projects 1430 cc 
19. Business Optimization Training Institute (Pty) Ltd 
20. Careers IT 
21. CENTRE FOR EXCELLENCE & PROFESSIONAL TRAINING 
22. CHILI PEPPER INFORMATION TECHNOLOGY SOLUTIONS 
23. Clean Heat Academy 
24. College Africa Group (Pty) Ltd 
25. Columbus Consulting Pty Ltd 
26. Common Vision Young Specialist Trading cc 
27. COMPUSTEPS COLLEGE (PTY) LTD 
28. CSL Accountants 
29. DC Academy (PTY)LTD 
30. Decade Pulse (Pty) Ltd 
31. Dee's Training (Pty) Ltd 
32. Delight Computer Training 
33. Eagle Computer Training 
34. EAST LONDON MANAGEMENT INSTITUTE 
35. ED-U Options Academy 
36. Ekasi IT Solutions Centre 
37. Ekurhuleni Artisans and Skills Training Centre Pty Ltd 
38. Elangeni Training Institute 
39. Elchees Software Solutions 
40. Emalahleni Institute of Techno 
41. Epitome Villa (Pty)Ltd 
42. Eshybrand Pty Ltd 
43. EYETHU NATIONAL COMPUTER COLLEGE PTY LTD 
44. Finweb Business Consultancy 
45. Foster-Melliar (Pty) Ltd 
46. Fourways Private College 
47. Futurekids SA (Fochville) 
48. Gigimo Tourism Academy 
49. Global Institute for Capacity 
50. Greater Tzaneen Community Foundation 
51. HAVOHEJ CONSULTANCY 
52. Hazyview Computer College 
53. HILLCROSS BUSINESS SCHOOL (PTY 
54. Hlanganani ICT (Pty) Ltd 
55. Home of Compassion/Grace Ministries 
56. Ikusasalethu Youth Development Project NPC 
57. iLearn Corporate Services PTY LTD 
58. Information Technology Resource Centre 
59. Inqubeko Institute (Pty) Ltd 
60. Intercept Consulting and Training Solutions 
61. IT Academy 
62. IT-HI-Q Training (PTY) Ltd 
63. Iyam Training Services 
64. Jeppe College of Commerce and 
65. K Boneng Consulting Services P 
66. K Centre Business Enterprise (PTY) LTD 
67. Keybase Training Solutions Cc 
68. KN Training Specialist 
69. KT Mobile Services 
70. L and P Computer Academy Pty Ltd 
71. LETAGO DEVELOPMENT CONSULTING 
72. LIMPOPO COMPUTER COLLEGE BK 
73. LINDAMAHLE MANAGEMENT SYSTEMS (PTY) LTD 
74. Loomee Group 
75. LYFE COMPUTER TECHNOLOGIES (PTY) LTD 
76. Makhophila Training 
77. Masakhane Training and Consult 
78. Mash Computer Training 
79. MBOWA COLLEGE PTY LTD 
80. Metanoia Ratings PTY LTD 
81. MMELA VILLAGE TECHNOLOGIES (PT 
82. Mogapi Education Group (Pty) Ltd 
83. Motlhamme Executive Management 
84. Moving Ahead Development Agenc 
85. Mpande Technologies cc 
86. Mufuka Business and Technical 
87. Musengavhadzimu Media 
88. Natfin Holdings Pty Ltd 
89. NBC Technologies 
90. NCC - Vereeniging 
91. Ndulita Solutions 
92. New Link Computer Skills 
93. Nolwazi Stem Education for The 
94. Ntandokazi Holdings Pty Ltd 
95. NW Avuxeni Computer Academy 
96. Nyathela Business College 
97. Olrich Home of Technology 
98. On the Ball College Pty ltd 
99. OPELONG BUSINESS INSTITUTE (PT 
100. Paramixed Pty Ltd 
101. Peo Entle HIV Wellness Management and Youth Skills Development NPO 
102. Pioneer Business Consulting 
103. Polokwane Technology Institute (Pty) Ltd 
104. Pretoria Technical College 
105. Priha Projects Pty Ltd 
106. Progressive School of Business 
107. Prophesy Training College (Pty) Ltd 
108. PRX SCHOOL TEST 
109. QUARPHIX (PTY) LTD 
110. Ramotec Business College 
111. Redefine Human Capital (PTY) L 
112. Richfield Graduate Institute of Technology Pty Ltd 
113. Rostec Technical FET College (Pty) Ltd 
114. Sabile Human Resources Consult 
115. SANDM IT TRAINING (PTY) LTD 
116. School of Shipping 
117. SED Computer Academy 
118. Sesk Facilitation Development (PTY) LTD 
119. Silulo Ulutho Technologies 
120. Sisekelo Sustainability Institute 
121. SIYAFUNDA COMMUNITY TECHNOLOGY CENTRE NPC 
122. SOUTH AFRICAN CORPORATE TRAINING ASSOCIATION (PTY) LTD 
123. Spears Business and Life Couch Consulting (Pty) Ltd 
124. SPLS Consultants (Pty) Ltd 
125. SUCCESS BUILDERS INTERNATIONAL CC 
126. SUPREME ICT CONSULTANTS 
127. Synergistic Covenant Network NPO 
128. Techtisa (pty) Ltd 
129. Terrawood 
130. Terry Computer Services cc 
131. Thalita Koume Directions (Pty) Ltd 
132. The Finishing College (Pty) Lt 
133. Think Tank T2 (Pty) Ltd 
134. Titan Trade Technologies 
135. Tlou Foundation College 
136. TORQUE TECHNICAL COMPUTER TRAINING PTY LTD 
137. TSP COLLEGE 
138. TURFLOOP TRAINING SERVICES CC 
139. Ubuhlanti Sances Trading (Pty) Ltd 
140. Ukwazi Academy and Corporate S 
141. Umbrella Training and Development 
142. Umbusi Consulting Services 
143. UTHINGO BRITE SERVICES 
144. Varsity Institute of Science & Technology (Pty)Ltd 
145. Visionary Skill Academy 
146. Vukani Solutions 
147. VUTHLARI MARKETING CONSULTING 
148. Waterberg TVET College 
149. Wellinkwise Pty Ltd 
150. Whitestone College 
151. Xylo Trading 12 (Pty) Ltd 
152. YITRO INNOVATIONS 
153. Yonet Training Academy 
154. ZA WIT (PTY) LTD 
155. Zealot Business College 
156. 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.