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. Acorser Corporate & Business Consulting t/a Acorser Academy 
4. Acorser Corporate and Business Consulting Cc 
5. Action for Blind and Disabled 
6. Action4 
7. Affirmations Training 
8. Africa Learn (Pty) Ltd 
9. Afrika Tikkun NCC 
10. Aldabri 106 Institute for Quality Pty Ltd 
11. All Nation Group Five Trading and Projects 
12. Amadi Institute of Management And Technology (Pty) Ltd 
13. Amandla Obunye Training Academy 
14. Amilak Training Center 
15. Angie Technologies 
16. Answer The Call Skills and Entrepreneurship 
17. Arishi ISD (PTY) Ltd 
18. ASMO INSTITUTE OF BUSINESS AN 
19. Aspirations Communication Training CC 
20. Assured Vocational Skill Institute 
21. ATTI (Advanced Technonogy Training Institute) 
22. ATTI IT SOLUTIONS (Bloemfontei 
23. ATTI Nelspruit Pty Ltd 
24. Atvance Institute (Pty) Ltd 
25. Aubrey Nyiko Business Enterprises 
26. Balefile Trading and Services 
27. Basadipele Skills Development and Training 
28. baseni 
29. BEE Clinic Pty Ltd 
30. Bells Technical College 
31. Bohlokoa Business Consultancy 
32. Bokamoso Skills and Economic Development Centre 
33. Brainwave Projects 1430 cc 
34. Business Optimization Training Institute (Pty) Ltd 
35. Cale Developments 
36. Cape Innovation Technology Initiative 
37. Careers IT 
38. CENTRE FOR EXCELLENCE & PROFESSIONAL TRAINING 
39. Chartered Institute of Management (Pty) Ltd 
40. CHILI PEPPER INFORMATION TECHNOLOGY SOLUTIONS 
41. Clean Heat Academy 
42. College Africa Group (Pty) Ltd 
43. College of Cape Town TVET 
44. Columbus Consulting Pty Ltd 
45. Common Vision Young Specialist Trading cc 
46. CompEd IT Training 
47. COMPUSTEPS COLLEGE (PTY) LTD 
48. CSL Accountants 
49. CYBAX SYSTEMS 
50. CYBER-CITY IT SOLUTIONS 
51. DC Academy (PTY)LTD 
52. Decade Pulse (Pty) Ltd 
53. Dee's Training (Pty) Ltd 
54. Delight Computer Training 
55. Destiny Management Consultants (Pty) Ltd 
56. DotCentre Business Consulting 
57. Dzindalo Consulting (Pty) Ltd 
58. Eagle Computer Training 
59. Eagle High IT Training 
60. EAST LONDON MANAGEMENT INSTITUTE 
61. Eastern Cape Academy of Technology 
62. ED-U Options Academy 
63. Edutel Public Service Company 
64. Ekasi IT Solutions Centre 
65. Ekurhuleni Artisans and Skills Training Centre Pty Ltd 
66. Elangeni Training Institute 
67. Elchees Software Solutions 
68. Emalahleni Institute of Techno 
69. Enter on Stilts 
70. Epitome Villa (Pty)Ltd 
71. Eshybrand Pty Ltd 
72. Excellent Minds Institute (Pty) Ltd 
73. EYETHU NATIONAL COMPUTER COLLEGE PTY LTD 
74. Finweb Business Consultancy 
75. Fort Hare Trading Solutions (Pty) Ltd 
76. Foster-Melliar (Pty) Ltd 
77. Fourways Private College 
78. Free State Training and Development Institute 
79. Futurekids SA (Fochville) 
80. Genii Institute PTY LTD 
81. Genvio (Pty) Ltd 
82. Gert Sibande FET College 
83. Gigimo Tourism Academy 
84. Gleyding Management Institute (Pty) Ltd 
85. Global Institute for Capacity 
86. Global Steel Merchants (Pty) Ltd 
87. Greater Tzaneen Community Foundation 
88. Growth Management Consulting cc 
89. Gurandbuilt Management Development 
90. Harvestine Investments (Pty) Ltd 
91. Harvitex cc 
92. HAVOHEJ CONSULTANCY 
93. Hazyview Computer College 
94. Higherway Institute of Learning (Pty) Ltd 
95. HILLCROSS BUSINESS SCHOOL (PTY 
96. Hlanganani ICT (Pty) Ltd 
97. Home of Compassion/Grace Ministries 
98. HUAWEI Technologies Africa (PTY) LTD 
99. iCollege College 
100. Ikusasa Technology Solutions 
101. Ikusasalethu Youth Development Project NPC 
102. iLearn Corporate Services PTY LTD 
103. Imbizo Training and Development Consultants Cc 
104. Immaculate Training and Consulting 
105. Information Technology Resource Centre 
106. InnerOut Training Solutions 
107. Inqubeko Institute (Pty) Ltd 
108. Institute of Busines Management of Southern Africa 
109. Integrated Corporate Skills Solution 
110. Intercept Consulting and Training Solutions 
111. IT Academy 
112. IT-HI-Q Training (PTY) Ltd 
113. Iyam Training Services 
114. Jeppe College of Commerce and 
115. Josmap Training Institute 
116. K Boneng Consulting Services P 
117. K Centre Business Enterprise (PTY) LTD 
118. Keep The Dream 285 
119. Keybase Training Solutions Cc 
120. Kgaka Kgolo Institute 
121. Khongoloti Training Academy 
122. KN Training Specialist 
123. KT Mobile Services 
124. Kundani Trading 
125. L and P Computer Academy Pty Ltd 
126. Lead Afrika Consulting (Pty) Ltd 
127. Learnfast Training Solutions ( 
128. Leronsa Trading Enterprise 
129. Leseding Computer Systems 
130. LETAGO DEVELOPMENT CONSULTING 
131. LIMPOPO COMPUTER COLLEGE BK 
132. LINDAMAHLE MANAGEMENT SYSTEMS (PTY) LTD 
133. Loomee Group 
134. Lusa Social Enterprenueship Institute (PTY)LTD 
135. LYFE COMPUTER TECHNOLOGIES (PTY) LTD 
136. Majuba Technical Vocational Education and Training 
137. Makhophila Training 
138. Masakhane Training and Consult 
139. Mash Computer Training 
140. Matash Holdings (Pty) Ltd 
141. MBOWA COLLEGE PTY LTD 
142. Metanoia Ratings PTY LTD 
143. Mgwezane Training and Management cc 
144. MMELA VILLAGE TECHNOLOGIES (PT 
145. MMPS Holdings 
146. MND Training and Projects 
147. Mogapi Education Group (Pty) Ltd 
148. Mokoai Business Solutions (Pty) Ltd 
149. Molly Malete Productions CC 
150. Moripe Business Training and C 
151. MORTERBOARD TRAINING SOLUTIONS 
152. Motlhamme Executive Management 
153. Moving Ahead Development Agenc 
154. Mowils Consultants 
155. MP Avuxeni Computer Academy 
156. Mpande Technologies cc 
157. Mpumalanga School of Government - MPSG 
158. Mthonyama Technologies cc 
159. Mufuka Business and Technical 
160. Musengavhadzimu Media 
161. Nape Angwato Trading 
162. Natfin Holdings Pty Ltd 
163. National Skills and Technical 
164. NBC Technologies 
165. NCC - Vereeniging 
166. Ndulita Solutions 
167. New Link Computer Skills 
168. NokushoM Consultancy and Trading 
169. Nolwazi Stem Education for The 
170. Ntamunde Investment 
171. Ntandokazi Holdings Pty Ltd 
172. NW Avuxeni Computer Academy 
173. Nyankwavi Inverstment 
174. Nyathela Business College 
175. Nyelati Trading Enterprise 
176. Olrich Home of Technology 
177. On the Ball College Pty ltd 
178. OPELONG BUSINESS INSTITUTE (PT 
179. Orchards Graduate School (Pty) Ltd 
180. Paramixed Pty Ltd 
181. Parkton College of Catering & Tourism Studies 
182. Peo Entle HIV Wellness Management and Youth Skills Development NPO 
183. Phoka Tshela Projects 
184. Pioneer Business Consulting 
185. Polokwane Technology Institute (Pty) Ltd 
186. Positive Thinking Consultants cc 
187. Prestige Leaders Consulting (Pty) Ltd 
188. Pretoria Technical College 
189. Priha Projects Pty Ltd 
190. Prodigy Business Services 
191. Progressive School of Business 
192. Prophesy Training College (Pty) Ltd 
193. Prospen Group (Pty) Ltd 
194. PRX SCHOOL TEST 
195. QUARPHIX (PTY) LTD 
196. Ramazwi Security Service and Training Agency (Pty) Ltd 
197. Ramotec Business College 
198. Rand Training College 
199. Ratomac Trading Consultants (Pty) Ltd 
200. Redefine Human Capital (PTY) L 
201. Regen Institute of Leadership and Management Education 
202. Regenesys School of Public Management 
203. Richfield Graduate Institute of Technology Pty Ltd 
204. Ritepath HR Solutions 
205. Rostec Technical FET College (Pty) Ltd 
206. Sabile Human Resources Consult 
207. Sampatla Procurement Solutions (Pty) Ltd 
208. SANDM IT TRAINING (PTY) LTD 
209. School of Shipping 
210. SED Computer Academy 
211. Sesk Facilitation Development (PTY) LTD 
212. Silulo Ulutho Technologies 
213. Sisekelo Sustainability Institute 
214. SIYAFUNDA COMMUNITY TECHNOLOGY CENTRE NPC 
215. Sizanesu Consulting 
216. Skills Unlimited 
217. South Africa School of Diplomacy, Protocol and Public Administration 
218. SOUTH AFRICAN CORPORATE TRAINING ASSOCIATION (PTY) LTD 
219. Spears Business and Life Coach Consulting 
220. Spears Business and Life Couch Consulting (Pty) Ltd 
221. SPLS Consultants (Pty) Ltd 
222. Step Ahead Academy (Pty) Ltd 
223. SUCCESS BUILDERS INTERNATIONAL CC 
224. Success Christian Training Cen 
225. Succinct Investments (Pty) Ltd 
226. SUPREME ICT CONSULTANTS 
227. Synergistic Covenant Network NPO 
228. Tech-Com Solutions cc 
229. Techtisa (pty) Ltd 
230. Terrawood 
231. Terry Computer Services cc 
232. Thalita Koume Directions (Pty) Ltd 
233. Thandiwenathi (Pty) Ltd 
234. The Finishing College (Pty) Lt 
235. THE SKILLS DEVELOPMENT CORPORA 
236. Think Tank T2 (Pty) Ltd 
237. Thubelihle Graduate Institute (Pty) Ltd 
238. Tinotel Communications 
239. Tippinggate Business Solutions 
240. Titan Trade Technologies 
241. Tlou Foundation College 
242. Tloumogale Business Development & Consulting (Pty) Ltd 
243. Tonex Management Solutions (Pty) Ltd 
244. TORQUE TECHNICAL COMPUTER TRAINING PTY LTD 
245. Tshwane College of Commerce an 
246. Tsima Consulting Development S 
247. TSP COLLEGE 
248. TURFLOOP TRAINING SERVICES CC 
249. Ubuhlanti Sances Trading (Pty) Ltd 
250. Ukwazi Academy and Corporate S 
251. Umbrella Training and Development 
252. Umbusi Consulting Services 
253. UTHINGO BRITE SERVICES 
254. Varsity Institute of Science & Technology (Pty)Ltd 
255. Visionary Skill Academy 
256. Vuca Institute of Leadership Development 
257. Vukani Solutions 
258. Vumilia Africa Group 
259. VUTHLARI MARKETING CONSULTING 
260. Waterberg TVET College 
261. Weinvest Investments 
262. Wellinkwise Pty Ltd 
263. Whitestone College 
264. WORK SKILLS RESOURCES CC 
265. Working Solution International 
266. Xylo Trading 12 (Pty) Ltd 
267. YITRO INNOVATIONS 
268. Yonet Training Academy 
269. Youth Media Movement 
270. ZA WIT (PTY) LTD 
271. Zealot Business College 
272. Zikode Development Trust 
273. ZIPHELELE RURAL DEVELOPMENT AC 
274. Zizzy Printing & Projects (Pty) Ltd 



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.