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: 

Apply accounting principles and procedures in the preparation of reports and decision making 
SAQA US ID UNIT STANDARD TITLE
119350  Apply accounting principles and procedures in the preparation of reports and decision making 
ORIGINATOR
SGB Public Administration and Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Public Administration 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 5  Level TBA: Pre-2009 was L5  15 
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
2029-06-30   2032-06-30  

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 
Learners working towards this standard will be working within a Public Sector environment, specialising in Public Finance Management and Administration, where the acquisition of competence against this standard will add value to one's job. This standard will also add value to public officials who are seeking to develop a career pathway towards becoming an accomplished public finance management and administration specialist.

The qualifying learner is capable of:
  • Demonstrating an understanding of accounting principles and reporting requirements and nature of functions in the public sector
  • Using accounting techniques and approaches to process financial information
  • Applying end of period accounting procedures in the preparation of financial statements
  • Applying procedures necessary for control over cash transactions and balances
  • Utilising procedures for reporting and recording accounts receivables
  • Utilising procedures for recording and reporting on liabilities in the public sector 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners accessing this Unit Standard must be in possession of a Further Education and Training Certificate or equivalent qualification 

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Demonstrate an understanding of accounting principles and reporting requirements and nature of functions in public sector. 
    OUTCOME RANGE 
    Accounting principles include but are not limited to matching, consistency, prudence, substance over form, conservatism, going concern and fair presentation, GRAP 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The public sector accounting environment is explained in the context of the public sector. 

    ASSESSMENT CRITERION 2 
    The nature of accounting principles, concepts and organisations influencing the development of accounting practice for the public sector are explained. 

    ASSESSMENT CRITERION 3 
    Appropriate accounting systems and procedures are derived and implemented in the public sector environment. 

    ASSESSMENT CRITERION 4 
    Treasury guidelines relating to accounting are explained. 

    ASSESSMENT CRITERION 5 
    Understand the importance of maintaining accounting records that are updated timely. 

    ASSESSMENT CRITERION 6 
    Understand the different financial reports to support management and decision-making in the public sector. 

    ASSESSMENT CRITERION 7 
    Understand the difference between the cash and accrual basis of accounting. 

    SPECIFIC OUTCOME 2 
    Use accounting techniques and approaches to process financial information. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The different accounting records that are necessary to process financial information are prepared. These include the general ledger, cash books, fixed asset registers and stores ledgers. 

    ASSESSMENT CRITERION 2 
    Regular reports on the financial position, financial performance and cash-flow are prepared in-year and analysed. 
    ASSESSMENT CRITERION RANGE 
    Range statement Includes but not limited to all requirements to prepare in-year reports and to analyse and interpret financial trends and ratios.
     

    ASSESSMENT CRITERION 3 
    Present information to decision-makers on the performance against the budget. 

    ASSESSMENT CRITERION 4 
    The use and role of the standard charts of accounts in the public sector is explained. 

    SPECIFIC OUTCOME 3 
    Apply end of period accounting procedures in the preparation of financial statements. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Appropriate end of period accounting procedures are used to finalise selected financial statements. 

    ASSESSMENT CRITERION 2 
    End of period transactions and events are recognized, measured and recorded in finalizing financial statements in accordance with standards applying to the public sector. 

    ASSESSMENT CRITERION 3 
    Year-end financial statements are reviewed and presented for approval to the appropriate person in the prescribed format. 

    SPECIFIC OUTCOME 4 
    Apply procedures necessary for control over cash transactions and balances. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Sound procedures for recording of cash receipts and payments are applied. 

    ASSESSMENT CRITERION 2 
    Regular reconciliations are prepared. 

    ASSESSMENT CRITERION 3 
    The principles and procedures underlying procedures of petty cash funds in the public sector are identified and explained. 

    ASSESSMENT CRITERION 4 
    Generally recognized internal controls of principles are applied in the handling of cash receipts and payments. 

    SPECIFIC OUTCOME 5 
    Utilise procedures for reporting and recording accounts receivables. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Sound procedures for issuing invoices for services rendered are applied. 

    ASSESSMENT CRITERION 2 
    Account receivable ledgers are maintained and reconciled. 

    ASSESSMENT CRITERION 3 
    An age analysis is prepared to monitor debtor payments effectively. 

    ASSESSMENT CRITERION 4 
    Collections of bad debts and reports related thereto are completed. 

    ASSESSMENT CRITERION 5 
    All legalities pertaining to the handling over of bad debt accounts are adhered to. 

    ASSESSMENT CRITERION 6 
    Discounts and interest calculations are determined for accounts receivable according to agreed payment terms. 

    SPECIFIC OUTCOME 6 
    Utilise procedures for recording and reporting on liabilities in the public sector. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Records of liabilities and their measurements are compiled and reconciled. 

    ASSESSMENT CRITERION 2 
    Interest is calculated on liable amounts 

    ASSESSMENT CRITERION 3 
    Discounts are calculated according to payment terms and conditions 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    1. Any individual wishing to be assessed (including through RPL) against this unit standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
    2. Anyone assessing a learner against this unit standard must be registered as an assessor with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
    3. Any institution offering learning that will enable achievement of this unit standard or assessing this unit standard must be accredited as a provider with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
    4. Moderation of assessment will be conducted by the relevant ETQA at its discretion. 

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    The learner must demonstrate an understanding of:
  • Accounting techniques
  • Legislation, regulatory frameworks, policies and procedures that apply to accounting in public sector finance and administration
  • Financial statements
  • GAAP 
    		•

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems using critical and creative thinking processes to manage accounts effectively and according to procedures 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organization or community to gather all the necessary accounting information to consolidate into financial statements and reports 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively in order to ensure that accounting reports are completed within given timeframes 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organize and crtically evaluate information in order to assess any discrepancies 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and/or language in the modes of oral and/or written persuasion to gather and disseminate accounting/financial information 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically, showing responsibility to the environment and health of others in ensuring that accounting systems are effectively utilized 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of interrelated systems by recognising that problem-solving contexts relating to financial decision making do not exist in isolation 

    UNIT STANDARD CCFO CONTRIBUTING 
    Participating as responsible citizens in the life of local, national and global communities by ensuring that all accounting practices and regulatory requirements are adhered to within the public sector finance and administration 

    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 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  49554   National Diploma: Public Finance Management and Administration  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 
    Elective  50081   Further Education and Training Certificate: Leadership Development  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 
    Elective  50205   National Certificate: Municipal Integrated Development Planning  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 
    Elective  58395   National Certificate: Project Management  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  SERVICES 
    Elective  50060   National Certificate: Public Administration  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  PSETA 
    Elective  57805   National Certificate: Public Sector Employment and Skills Development Practices  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  PSETA 


    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. 42020 VISION TRAINING AND CONSULTING (PTY) LTD 
    2. A.S.A.P Training And Consulting 
    3. A4 Consultancy Cc 
    4. Aba Sebenzi 
    5. Abacwaningi Business Solutions 
    6. Abanguni College of South Africa 
    7. Abinet Training and Development 
    8. ABM COLLEGE SA (PTY) LTD 
    9. Abvaho Phanda Group 
    10. Accolades Business Services 
    11. Acme Institute Of Training 
    12. Adcca 
    13. Africa Corporate Training Institute And Hr Consulting 
    14. Africa Institute For Public Administration 
    15. Africa Mayibuye Leadership 
    16. Africa Rising Advisory Services Pty Ltd 
    17. African Khalom Holdings 
    18. African Resources And Financial Training 
    19. African Training Institute (PTY) LTD 
    20. Africawide Consulting 
    21. Afriwealth Consulting 
    22. Afroxpert Performance Developement Cc 
    23. Akadon Trading (Pty) Ltd 
    24. Akanani Consulting (Pty) Ltd 
    25. Akili Training 
    26. All Access Holdings 
    27. ALL CONNECTIONS 
    28. Alpharide 
    29. Altec Training And Consulting 
    30. Altimax (Pty) Ltd 
    31. Amabamba Recruitment 
    32. Amadi Institute of Management And Technology (Pty) Ltd 
    33. Amadube Investments Cc 
    34. Amakhuze Amahle Consulting 
    35. Amandla Obunye Training Academy 
    36. Amangile Academy (Pty) Ltd 
    37. Amaqamu Project Management and Consulting 
    38. Amasu Consulting (Pty )Ltd 
    39. Amelron General Business Enterprise 
    40. Amg Training And Hygiene Consultants 
    41. AMODA LEGAL CONSULTING 
    42. Aphiwezothe 
    43. Aphro Collective 
    44. Arms - Audit & Risk Management Solutions 
    45. Arnl Construction Development Projects 
    46. Asiphokuhle Training And Research Institute 
    47. Attractive Softcare Application Projects cc t/a ASAP Events and Consulting 
    48. AURECON TRAINING ACADEMY 
    49. Avax Sa 481 Cc. T/A Mandisa Development Services 
    50. Avc Corporate Advisory Services (Pty) Ltd. 
    51. Avenida (Pty) Ltd 
    52. Aviwe Business Development and Transport Services cc 
    53. Ayandona Manufacturing And Distribution (Pty) Ltd 
    54. BAHF HOLDINGS 
    55. Bakgatla Municipal Solutions 
    56. Balcare Advisory 
    57. Bantubanye Skills 
    58. Baobab Consulting And Training 
    59. Bashumi Consulting 
    60. Basiea Development And Training 
    61. Bavuse Trading Enterprises Cc 
    62. Bayden Pty Ltd 
    63. Bbt Business Projects (Pty) Ltd 
    64. BDCE 
    65. Be For Sunset Trading And Projects 266 
    66. BEC Training Consultants 
    67. Belgravia Institute Of Mangement (Pty) Ltd 
    68. Ben Tyres And Training Institute 
    69. Bendle Training And Projects 
    70. Bendrew Trading 
    71. Bephaswana Skills Development (Pty) Ltd 
    72. Beso Business Empowerment Solutions Cc 
    73. Bettes - Types Trading And Projects 
    74. Bikologix Projects 
    75. Black Bull Consulting 
    76. Blue Poplar 
    77. Bo Support Services Cc 
    78. Bo-Ndu Traiding 
    79. Boikgantsho Consulting & Events 
    80. Bokamoso Competence (Pty) Ltd 
    81. Bokatoka Construction and Projects 
    82. Bonolo Training Institute 
    83. Bothanda Trading 
    84. Botlhale Business Consulting 
    85. Botlhokwa Events And Projects 
    86. Break The Chains Development Services 
    87. Bright Day Consultancy 
    88. Bright Ideas Projects 2905 Cc 
    89. Bright Ideas Training 
    90. Brightstone Academy 
    91. Brilliant Affairs (PTY) Ltd 
    92. BUCKS BUB TRADING 5 CC 
    93. Bulwa Minerals Pty Ltd 
    94. Business Circle Consultation 
    95. Business Edge Consulting And Training 
    96. Buyandiswa Development Training Cc 
    97. Bw Khuzwayo Consulting Cc 
    98. C College 
    99. C Ngubane & Associates Inc. 
    100. Camblish Training Institute (Pty) Ltd 
    101. Camissa Institute 
    102. Canterbury General Services 
    103. Canton Investments (Pty) Ltd 
    104. Capital Pioneer Consulting 
    105. Capricon Training Consultants cc 
    106. Careers IT (Pty) Ltd 
    107. Cb Willemse Training 
    108. Ccg Systems 
    109. Central Bridge Trading 109 
    110. Central Business Academy 
    111. Central Johannesburg Public FET College - Alexandra Campus 
    112. Central University of Technology, Free State 
    113. Centre For Municipal Research And Advice 
    114. Change Strategies Consulting Services Cc 
    115. Chartered Institute Of Safety Management 
    116. Chas Institute Of Development 
    117. Christian Campus Bible College 
    118. Chuma Development Consultants 
    119. City Of Tshwane Metro - Premos 
    120. Classic Human Capital Solutions 
    121. Clean Heat Academy (Pty) Ltd 
    122. Cnl And Associates 
    123. Constructive Asset Development (Pty) Ltd 
    124. Continuing Education Programme 
    125. Cool Ideas 1016 (Pty) Ltd T/A Esp Consulting 
    126. Crack Down Pest Control Services 
    127. Cradle Stars Trading Enterprise 
    128. Cre8Ive Organisational Development 
    129. Creative Venture Joint Trading And Projects 
    130. Crimsonblu (Pty) Ltd 
    131. Ctc College 
    132. Cutting Edge Consultants Pty Ltd 
    133. Cymbol Consulting(Pty) Ltd. 
    134. CYPRESS CREEK INVESTEMENTS 68 
    135. D and D Lwazi Renaissance Research and Development Institute 
    136. Dalitso Consulting 
    137. DALUXOLO HUMAN CAPITAL DEVELOPMENT 
    138. Danearl (Pty) Ltd 
    139. Datatecture (Pty) Ltd 
    140. DC Academy 
    141. Dean Institute Of Learning (Pty) Ltd 
    142. Dee's Training (PTY) LTD 
    143. Delbra Innovative Consultancy 
    144. Deloitte & Touche 
    145. Dependable Consulting (Pty) 
    146. Development Bank Of Southern Africa (Dbsa) 
    147. Devhula Financial Services (Pty) (Ltd) 
    148. Devolden Group 
    149. Dgk Advisory 
    150. Didintle Training Services 
    151. Dijama Training Academy 
    152. Dimension Development Network 
    153. Dintshang Trading 
    154. DITEBOGO CONSULTANCY CC 
    155. Ditirelo Skills Development Services 
    156. Ditlou Sons And Daughters 
    157. Divhani Environmental And Engineering Solutions 
    158. DM Management & Consulting 
    159. DM Training Consultants 
    160. DotCentre Business Consulting 
    161. Dumakude 
    162. Dynafrica 
    163. E Mali Outsourcing Cc 
    164. Eastern Rose Enterprise 
    165. Ebus-Tech Consulting (Pty) Ltd 
    166. Edequette Training Institute 
    167. Edtisa Education And Development Training Institute Of South Africa 
    168. Edutel Public Service Company 
    169. Edutraining Business College 
    170. Eduversity Pty Ltd 
    171. Efficient Leaders Pty Ltd 
    172. Ehsq System Matter 
    173. Elangeni Consulting 
    174. Elangeni Consulting (PTY) LTD 
    175. Elective Training Institute Enterprise Cc 
    176. Engakimi Pty Ltd 
    177. Enviro Mobi Pty Ltd 
    178. Equilibruim Skills Development And Research Pty Ltd 
    179. Erf 340 Holdings 
    180. Escon 
    181. Esehlula Bashuki 
    182. Eskilz College (Pty) Ltd 
    183. Essence Human Development (Pty) Ltd 
    184. Etamic Pty Ltd 
    185. Ethekwini Corporate And Human Resources Skills Development Unit 
    186. Ethekwini Fire And Disaster Management Services 
    187. Ethembeni Multi Service Enterprise (Pty) Ltd 
    188. Eukon Engineering And Projects 
    189. Excellent Minds Institute (Pty) Ltd 
    190. Execuprime Business College (Pty) Ltd 
    191. Experiential Technologies (Pty) Ltd 
    192. Express Model 405 
    193. Extribyte (Pty) Ltd 
    194. Fabulous City Trading 
    195. Fachs Business Consulting and Training 
    196. Falcon Business Institute 
    197. Falcon Business Institute (Pty) Ltd 
    198. Faranang Marketing 
    199. Finito Training And Consultancy 
    200. Fire Protection Association Of Southern Africa 
    201. Fort Hare Trading Solutions (Pty) Ltd 
    202. Frayintermedia College of Communication 
    203. Free State Training and Development Institute 
    204. Frn Holdings 
    205. Frugatrax Consultants 
    206. Furniture World Training Centre 
    207. Future Discovery Training Academy 
    208. Fuze Business Initiative 
    209. Gain-learning Today Leading Tomorrow cc 
    210. Gakeinehe Pty Ltd 
    211. Galkina Investments (Pty) Ltd T/A Belgravia Institute 
    212. Gatyana Training Academy (Pty) Ltd 
    213. Gauteng City College 
    214. Gauteng City Region Academy (GCRA) 
    215. Gauteng Talent Management Solutions 
    216. Genvio (Pty) Ltd 
    217. Getsmarter 
    218. Giamanje Tvet College 
    219. Giant Alive Group 
    220. Giggs Creations 
    221. Glere Skills And Consultants 
    222. Global Care Trading 100 CC 
    223. Global Centre For Academic Research 
    224. Gnl Consulting Services 
    225. GOBELA CONSULTING 
    226. Goitsikitso Enterprise Trading 
    227. Golden Rewards 2192 Cc 
    228. Gomolemo'S Consultant (Pty) Ltd 
    229. Gotsec Skills Training 
    230. Grant Thornton Learning Institute 
    231. Great Innovation Services 
    232. Groen Mintirho (Pty)Ltd 
    233. Growth Management Consulting 
    234. Gudlhuza Development Solutions Cc 
    235. Gwala Training Insitute 
    236. Hadima Training Academy 
    237. Hamonate Consulting 
    238. Hanyeleni Business Enterprise 
    239. Harvitex cc 
    240. HDPSA 
    241. Health Science Academy 
    242. Heartbeats Consulting Services 
    243. Heavenly Button Trading Cc 
    244. Heirs Training and Development Pty Ltd 
    245. Hercuscope 
    246. Higher Grade Solutions 
    247. His Mercy Learning Academy 
    248. Hlekabo Trading Enterprise 
    249. HLOGIRATI (PTY) LTD 
    250. Hlolo Entle Training and Projects (Pty) Ltd 
    251. Hlombe And Associates 
    252. Hs Global Skills Business Solutions 
    253. Htb Consulting 
    254. Hym Consulting 
    255. Iale School Of Advanced Learning Education 
    256. Ibambeni Consulting Management 
    257. Ibless Enterprise 
    258. Ibusaphi Trading (Pty) Ltd 
    259. ICM t/a Institute for Career Management 
    260. Igkm Management Services (Pty) Ltd 
    261. Ikhaya Training And Consulting 
    262. Ikhwezi Traning Institute (PTY) LTD 
    263. Iklwa Contractors 
    264. Ikwanda International Trading (Pty) Ltd 
    265. Ilanga Libalele Institute PTY LTD 
    266. Ilinge Labantu Debt Solution 
    267. Iliso Investment holdings (Pty) Ltd 
    268. Ilitha Lelizwe Consulting 
    269. Imani 
    270. Imithente Development Holdings 
    271. Imperial City Campus (Pty) Ltd 
    272. Inafrica General Trading Pty Ltd 
    273. Indigo Institute 
    274. Infoport Africa 
    275. Injeje Training 
    276. Inkazimulo Trading 
    277. Inkcubeko Yakwantu Trading 
    278. Inkqubeko Investment (Pty) Ltd 
    279. Innercity Training Institute (Pty) Ltd 
    280. Innovative Technology Design 
    281. Inside Out Group 
    282. Institute For Built Environment & Psycho Socio Intervention 
    283. Institute For Local Government And Housing 
    284. Institute of Health and Social Care Studies 
    285. Institute Of Public Affairs And Governance Pty (Ltd) 
    286. Inzalo Enterprise Management Systems (Pty) Ltd 
    287. Isibeleko Fast Forward Network 
    288. Isiphephelo Consultants 
    289. Isipho Equiping (Pty) Ltd 
    290. Itireleng Bokamoso Trading Enterprise 
    291. Itumeleng Wellness Solutions 
    292. Iyana Property Management 
    293. Izazi Training Solutions 
    294. Izwelethu Black Diamond 
    295. Jayleen Financial And Advisory Services 
    296. Jbm Consulting Pty Ltd 
    297. Jeppe College of Commerce and Computer Studies 
    298. Jerisi Development Propeller Npc 
    299. Jet Energy South Africa 
    300. Jit Projects 
    301. Jnuto Trading And Projects 
    302. Jobafrik Consulting 
    303. Jojo Training Institute 
    304. Jolly Boy Motor Spares 
    305. Josmap Training Institute 
    306. Joyride Trading 15 
    307. Jtm Empowered 
    308. July Gm Holdings 
    309. K And Z Projects Training And Development 
    310. K Boneng Consulting Services 
    311. K Shabangu Fet College 
    312. K-Leng Touch, Events And Skills Development 
    313. Kadimo Consulting Cc. 
    314. Kagisho Business Concepts (Pty) Ltd 
    315. Kalideen Investment T/A Kalvest 
    316. KALIDEEN MANAGEMENT SERVICES 
    317. Kamanga Skills Projects 
    318. Kappia Consulting Services 
    319. Karabo Ya Karabo 
    320. Katlego Strategies And Solutions 
    321. Keetileafrika Training Institute 
    322. Kegatilwe Construction & Projects 
    323. Keletshepile Trading Enterprise 
    324. Kelsey Events And Business Consulting 
    325. Keptel 
    326. Kernel Management And Consulting (Pty) Ltd. 
    327. Keydimensions Risk Solutions 
    328. Kezzy Pty Ltd 
    329. Kgaka Kgolo Institute 
    330. Kgakishe Trading And Projects (Pty) Ltd 
    331. Kgang-Kgolo Consulting 
    332. Kgl Consulting 
    333. Kgotla Trading Enterprise 
    334. Khabolwazi Pty Ltd 
    335. Khanyisela Consulting 
    336. Khatheo Trading And Projects (Pty) Ltd 
    337. Khehli Institute 
    338. Kholo Trading Enterprise 
    339. KHOSITHI TRAINING 
    340. Khula Nonke Training & Development 
    341. Kia Chuma 
    342. Kingdom Development Consultancy 
    343. Kn Business Solutions 
    344. Kokano Pty Ltd 
    345. Konwaba Training Solutions 
    346. Kpk Training Solutions 
    347. Kstd Pty Ltd 
    348. Ktmo Business Solutions 
    349. Kutlwa Consultancy 
    350. Kwa Nxamalala Computer College 
    351. Kwazulu Skills Academy 
    352. Kwem Management Solutions 
    353. Kwindla Institute of Learning and Consulting 
    354. Kym Management Consulting 
    355. KZN Tourism Training 
    356. KZN Tourism Training Centre 
    357. Lagnita Skills Solutions 
    358. Lathithaa Consulting Services 
    359. Lavinda Trade And Invest 
    360. Le - Mark Training and Development Pty (Ltd) 
    361. Leadership Institute Of South Africa 
    362. Legalnalulwazi 
    363. Lelethu Training (Pty) Ltd 
    364. Lemao Enterprise 
    365. LEMARK TRAINING & DEVELOPMENT 
    366. Leronsa Trading Enterprise 
    367. Lesias Educational Services 
    368. Less Aid More Trade Pty Ltd 
    369. Letlhokoa Management Services Cc 
    370. Letlotlo La Gae (Pty) Ltd 
    371. Letna Holdings 
    372. Letsete Behub 
    373. Letzaa Group 
    374. Lewerb Holdings (Pty) Ltd 
    375. Liberty College of Excellence (Pty) Ltd 
    376. Limadi Industrial Projects 
    377. Limsa Training Institute 
    378. Lindasande General Trading 
    379. Lindo Training And Services 
    380. Lionsden Africa Business Solutions 
    381. Lip Holding (Pty) Ltd 
    382. Lisolethu Consulting Pty Ltd 
    383. Liyagubha Trading Pty Ltd 
    384. Lmmm Training And Development 
    385. Lo Tantsi Fire Consultants (Pty) Ltd 
    386. Loadridge Trading 
    387. Loago Business Consulting 
    388. Local Government Management Academy 
    389. Londimvelo Consultants 
    390. Longo Ru Rixaka 
    391. Lorpen Investments 
    392. Lumiere Holdings 
    393. Lungile Mchunu Consultancy 
    394. Luruli Consulting And Projects 
    395. Lwazi Community Facilitator 
    396. M.I.C. Training And Development 
    397. Mabuya Amahle Trading 
    398. Mac Ndlovu Incorporated 
    399. Madingoane And Family Construction 
    400. Mafamawethu Consultants 
    401. Magongo Investments 
    402. Magumzane Traiding Cc 
    403. Mahayi Hrd Services Cc 
    404. Mahlasedi Training Matters 
    405. Maikarabelo Business Enterprise 
    406. Maile Consulting 
    407. Majuba Technical Vocational Education and Training 
    408. Makaota Training Consultants 
    409. Makgoka Development Facilitation (Pty) Ltd. 
    410. Makhophila Training 
    411. Makhutsisa Business Training Centre 
    412. Makhuva Consulting 
    413. Makoti Skills Development Solutions 
    414. Makuka Investment Group 
    415. Makwenzeke Grass And Cleaners Cc. 
    416. Malivha Holdings 
    417. Malizana Projects CC 
    418. Mamello Trust 
    419. Mamuhle Academy 
    420. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    421. MANCOSA Pty (Ltd) 
    422. MandyPhelz Pty Ltd 
    423. Mangalani Business Enterprises 
    424. Manpower Skills Academy 
    425. MANZIMANDE TRADING AND PROJECTS 
    426. Maono Tai Consulting And Training 
    427. Maqhawe College 
    428. Marcado Human Resources Strategies 
    429. Marematlou Training Institute 
    430. Maritime Business Institute 
    431. Mars Business Consulting 
    432. Masegare Business School (Pty) Ltd 
    433. Masemase Consultancy Cc. 
    434. Masheshafike (Pty) Ltd 
    435. Mashphe Logistics Services 
    436. MASM Trading Enterprise (Pty) Ltd 
    437. Masnas 
    438. MASS COMUTER TRAINING AND PRINTERS 
    439. Matash Holdings (Pty) Ltd 
    440. Matepe Investments (Pty) Ltd 
    441. Mathaveiya Skills Enhancement 
    442. Mathye And Ditlou Dynasty Corporate 
    443. Matibidi Raphela Investments (Pty) Ltd 
    444. Matprodev Consulting 
    445. Matsila Holdings 
    446. MAXIMUM DEVELOPMENT INSTITUTE 
    447. MBD CONSULTING 
    448. Mbhinelwa Trading 
    449. MBUSO MANAGEMENT SOLUTIONS 
    450. Mc Intosh Xaba And Associates (Mxa) 
    451. Mc Tee Holdings 
    452. Mcbirds Consulting 
    453. Mcebo Technologies 
    454. Mcofana 
    455. Mega Phase Trading 
    456. Melatrend Management Consulting 
    457. Mementos Consulting Pty Ltd 
    458. Meridian Capacity Building Corporation (Pty) Ltd 
    459. Metanoia Training And Projects (Pty) Ltd 
    460. Metbank 
    461. Meyiswa Training Academy 
    462. Mfanayashinga Pty Ltd 
    463. Mgwezane Training And Events Management Cc. 
    464. Mictech Skills Solutions 
    465. Miczo'S Enterprise 
    466. Midenrie 
    467. Mikhenso 
    468. Mikhongelo Franchise (Pty) Ltd 
    469. Milpark Education (Pty) Ltd 
    470. Mimoisa Business Solutions Cc 
    471. Mimosa Business Consultants 
    472. Minotime (Pty) Ltd 
    473. Mission Point Consulting 
    474. Mj Mafunisa Consulting (Pty) Ltd 
    475. MKHAYA SOLUTIONS GROUP 
    476. Mma Maru Pty Ltd 
    477. Mmage Group 
    478. Mmalethabo Consulting 
    479. Mmanape Private Technical College Pty Ltd 
    480. Mmela Village Technologies 
    481. Mmitsa Training Solution Pty Ltd 
    482. Mml Consulting Cc. 
    483. MMPS Holdings 
    484. Mod-Mosh Projects And Consulting (Pty) Ltd 
    485. Mohlaje Solutions (Pty) Ltd 
    486. Mokgosi Trading Cc. 
    487. Mokgwadiba Electrical Services Pty Ltd 
    488. Mologadi And Associates 
    489. Mondli Mthemba Consulting Services 
    490. Morar Incorporated 
    491. Morena Empire Investment 
    492. Mortarboard Training Solutions 
    493. Mosadikago Trading (Pty) Ltd 
    494. Mosako Wa Kitso 
    495. Motheo Skills Entity 
    496. Motheo Training Institute Trust 
    497. Mothusi Management Consultants 
    498. MOVING AHEAD DEVELOPMENT AGENCY 
    499. Moving Business Altitudes Consulting 
    500. Mowils Consultants 
    501. Mpeza Training And Development Specialist 
    502. Mscoa Solutions (Pty)Ltd 
    503. MSPD Consulting(Pty)Ltd 
    504. MTHENGENYA & ASSOCIATES 
    505. Mtk Corporate Solutions 
    506. Muhangwene Development Enterprise 
    507. Multiple Productive Management Solutions 
    508. Munsoft 
    509. Murusu Mining Resources 
    510. Nalengmokoni Investors (Pty) Ltd 
    511. Naphi Training Providers 
    512. Nare Training and Development 
    513. NBnet Consultancy & Projects (Pty) Ltd 
    514. Ndingo Business Enterprise 
    515. Ndoma Matlhodi Trading Enterprise 
    516. Ndotha General Trading 
    517. Ndrendre Building & General Services 
    518. Ndwandwe Consultants 
    519. Nedtex 61 Cc 
    520. Nelson Mandela University 
    521. Nemalale Eagles Consultancy Cc 
    522. Neopeo Trading & Projects 
    523. Netgrow Training Solutions 
    524. Nettcon Sa 
    525. Networx for Career Development 
    526. Nghano Training And Development Centre 
    527. Ngm Skills Transfer 
    528. Ngwadhla General Trading (Pty) Ltd 
    529. Nj & L Trading Enterprise Cc. 
    530. Njenje Resources(Pty)Ltd 
    531. Nkinane Trading Enterprise 
    532. Nkqubela Community Developers 
    533. Nkt Projects And Skills Development 
    534. Nlkn Holdings (Pty) Ltd 
    535. Nm Cuts 
    536. Nokusho M Consulting And Trading 
    537. Nomagwanishe Investments cc 
    538. NOMAKU TRADERS CC 
    539. Nomsithi Trading 
    540. Nonunu Projects 
    541. Norkem Leadership Development Institute (Pty) Ltd 
    542. Northern Cape Rural Public FET College - De Aar Campus 
    543. NRBC TRAINING AND DEVELOPMENT PTY LTD 
    544. Ns Global Academy 
    545. Ntoko Kunene Trading 
    546. Ntokosi Consulting 
    547. Ntsangalala Business Enterprise 
    548. Nvsion Consulting 
    549. Nyankwavi Investment Cc. 
    550. Okhulumini Financial Solutions 
    551. Omithombo Management Academy 
    552. Onyx Training Support 
    553. Opelong Business Institute 
    554. Opticlink Services 
    555. Or Project Management 
    556. Osolwazi Institute 
    557. Ostritrix T/A Concepts Of Sustainable Management 
    558. Outeniqua Leadership Institute 
    559. Pachedu Skills Solutions 
    560. Pachi Global Foundation 
    561. Panafrican Supply Chain Academy 
    562. Pandelani Investment Holdings (Pty) Ltd. 
    563. Paneso Development And Trading 
    564. Paramount Training Academy 
    565. Paseka Business Enterprise 
    566. Paskwa (Pty) Ltd 
    567. Peakford Management Consulting 
    568. Pearls Business Consulting (Pty) Ltd 
    569. Pebetse Training And Consulting 
    570. Peluma Environmental And Training Services 
    571. Peo Training Solutions (Pty) Ltd 
    572. Peo-Seed Training Specialist 
    573. Perfect Solutions Consultancy (Pty) Ltd 
    574. Performance Booster 
    575. Petra Institute of Development 
    576. Peuneo Training (Pty) Ltd 
    577. Pfim Trading (Pty) Ltd 
    578. Phatsimo Technologies 
    579. PHETHA PROFFESSIONAL SERVICES CC 
    580. Phetho Concepts (Pty) Ltd 
    581. Phexo Trading Enterprise 
    582. Philani Solutions 
    583. Phindile Development Services 
    584. Phoenix Training Institute 
    585. Pholo Human Capital (Pty) Ltd 
    586. Pioneer Business Consulting 
    587. Pisnah 
    588. Pitt Institute T/A Imithombo Institute 
    589. Pkm Skills And Career Development 
    590. Pma Holdings (Pty ) Ltd. 
    591. PMC TRAINING CONSULTANTS AND ASSOCIATES (PTY) LTD 
    592. Pmg Training 
    593. PND Academy of Learning 
    594. Pono People Management Solutions 
    595. Positive Thinking Consultants cc 
    596. Power Rush Trading 170 Cc. 
    597. Powergate Trading 1040 
    598. Powernexus 
    599. Pozza Planning And Development 
    600. Preamo Project And General Trading 
    601. Primeserv Corporate Solutions (Pty) Ltd 
    602. Princetop Corporative Training (Pty) Ltd 
    603. Pro Jentibus Sports Development Npc 
    604. Pro-Active Assessment and RPL College (Pty) Ltd 
    605. Pro-Active Public Services College (Pty) Ltd 
    606. Progressive School Of Business And Engineering (Pty) 
    607. Prospen Group (Pty) Ltd 
    608. Proverb Financial Services 
    609. Ptdev (Pty) Ltd 
    610. Ptp Integrated 
    611. Pudi'S Educational Services And Youth Development 
    612. Pulakgadi Training Consulting Cc 
    613. Puno Global Skillsworx Pty Ltd 
    614. Qabuka-Vuka Development Trading 
    615. Qeda Higher Training Institute 
    616. Qeto Business Consulting 
    617. Quick Leap Investment 
    618. Ramazwi Security Service and Training Agency (Pty) Ltd 
    619. Rams Professional Training and Conferencing 
    620. Rankadi Consulting 
    621. Ras 
    622. Rasinkhu Investments 
    623. Ratanang Business College 
    624. Ratomac Trading Consultants (Pty) Ltd 
    625. Raviro Group(Pty)Ltd 
    626. Rcg Markets 
    627. Reach The Limit (Pty) Ltd 
    628. Red Carpet Marketing Management Solutions 
    629. Reflections Development Institute 
    630. Regen Institute of Leadership and Management Education 
    631. Regenesys Education (Pty) Ltd 
    632. Regenesys School of Public Management 
    633. Regent Business School (Pty) Ltd t/a Regent Business School 
    634. Reminiscent Business Consulting Pty (Ltd) 
    635. Remo Holdings Pty Ltd 
    636. Resolutions Studio 
    637. Resonance Institue of Learning 
    638. Rhino Cashloan And Services 
    639. Rhodes University 
    640. Ritepath HR Solutions 
    641. Rme Projects 
    642. RMK Industries 
    643. Rostec Technical FET College (Pty) Ltd 
    644. Running Business Today 
    645. Sa Campus 
    646. Sabela Trading And Projects Cc. 
    647. Saint Colonel Graduate Institute 
    648. Salt Lake Residence Action Group (Sarag) 
    649. Sanchaa Connection 
    650. Sanzah Academy 
    651. Sasalethu Consulting And Associates 
    652. Sazm Trading And Projects 
    653. Sebenzisanane Human Capital 
    654. Seige Trading Solutions 
    655. Sekakopamo Holdings 
    656. Sekameng Training And Development Solutions (Pty) Ltd 
    657. Seqebo Training And Counselling 
    658. Setaki Trading And Projects (Pty) Ltd 
    659. SEVEN ARROWS PROTECTION ALLIANCE CC 
    660. Shekinah Deep Excellence (Pty) Ltd 
    661. Shirs Vision Compleadev (Pty) Ltd 
    662. Sifuna Consulting Cc 
    663. Sijongo Trading Cc 
    664. Silalele Skills Academy (Pty) Ltd 
    665. Siletha Consultant 
    666. Simba Skills Consultants 
    667. Sinokuhle Konke Trading Enterprise 
    668. Sithole Griffin & Associates (Sga) 
    669. Siya-Mlandela Trading Enterprise 
    670. Siyahluma Education Institute 
    671. SIYAKHULA TRUST 
    672. Siyakhula Trust Etd Institute Pty Ltd 
    673. Siyakhulisa Leadership Academy 
    674. SIYANQOBA SEMINARS 
    675. Siza Nesu Training And Consultants 
    676. Sizampiloenhle Trading And Projects (Pty) Ltd 
    677. Skeelz Learning And Development Consultants (Pty) Ltd 
    678. Skills Fly Consulting Group Pty Ltd 
    679. Smartkip 
    680. Smat Engineering 
    681. Smatech It Solutions (Pty) Ltd 
    682. Sobethu Properties Pty Ltd 
    683. Sogwa Business Enterprise 
    684. Solstice Networks Cc. 
    685. Sombizi Holdings 
    686. Sonani Skills 
    687. Sonani Training and Communication (Pty) Ltd 
    688. Sourceworx 
    689. South African Institute of Learning (SAIL) 
    690. South African Abet Development Agency Saada 
    691. South African Business and Technology Institute 
    692. South African Corporate Training Association 
    693. South African Governance And Business College 
    694. South African Technological Academy 
    695. South West Gauteng TVET College 
    696. Southern African Institute of Learning 
    697. Southern African Institute Of Public Administration 
    698. SOUTHERN AFRICAN YOUTH MOVEMENT 
    699. Southern Seas Institute Pty Ltd 
    700. Spectra Skills Development 
    701. Spectrium 
    702. Spg Promotions And Distributions Cc 
    703. Sseh Pty Ltd 
    704. Sss Consulting Services 
    705. St Kings Institute Of Technology And Business Studies 
    706. Stankay Trading Enterprise 
    707. STARPLEX 408 CC 
    708. Starplex 489 cc 
    709. Stellenbosch University 
    710. Step Ahead Academy (Pty) Ltd 
    711. Straightmap (Pty) Ltd 
    712. Summat Training Institute 
    713. SUPREME ICT CONSULTANTS 
    714. Suthu Consulting And Skills Development 
    715. Svavo Holdings (Pty) Ltd 
    716. Swaranang Management Consulting Cc 
    717. Sylman Training Consultants 
    718. Taalnet & It Consultation Cc 
    719. Tachfin Holdings 
    720. Take Note Trading 205 Cc t/a Khululekani Training Centre 
    721. Talent Centre Training 
    722. Talent Emporium Academy 
    723. Talent Emporium Academy (PTY) Ltd 
    724. Tankimo Trading (Pty) Ltd 
    725. Tanosa Trading CC 
    726. Tasc Business Consulting And Training 
    727. Tau And Tau Training Enterprises Pty Ltd 
    728. Tcns Resources (Pty) Ltd 
    729. Team Dynamix 
    730. Technogirl Trust 
    731. Tembe Service Providers 
    732. Tgf Consulting 
    733. Tgh Traders 
    734. The Crimson Co Cc. 
    735. THE GMC GROUP PTY LTD 
    736. The Learning Organization 
    737. The National School of Government 
    738. Thinking Mind Trading 
    739. Thobologo Training And Education Group 
    740. Thodi Technical Training Centre 
    741. Three Steps Trading 
    742. Thubelihle Graduate Institute 
    743. Thusanang Skills & Training 
    744. Thuto Lere Community Empowerment Programme 
    745. Thuto-Boswa Education And Training Solution 
    746. Tice 
    747. Tidimatso Trading 
    748. Timnet Management Consulting 
    749. Tinissa Trading 29 PTY Ltd 
    750. Tinotel Communications 
    751. Tippinggate Business Solutions (Pty) Ltd 
    752. Tlaletso Consultants 
    753. Tlhalefang Holdings 
    754. Tlotlangthuto Training & Consulting 
    755. Tloumogale Business Development & Consulting 
    756. Tm Coaching 
    757. Tmi Solutions 
    758. Tmp Training And Development 
    759. Tonex Management Solutions 
    760. Tonex Management Solutions (Pty) Ltd 
    761. TPLR and Training Services (PTY) LTD 
    762. Tradesman Consulting And Training Solutions 
    763. Trainers without Borders 
    764. Training At Work (Pty) Ltd 
    765. Training Business 2 Business cc 
    766. Transafric Consulting Pty Ltd 
    767. Transgeneracion Consulting 
    768. Triads Management Services 
    769. Tru-ThoughtsTrading and Projects 
    770. Truly African Solutions Cc. 
    771. Tsebo Ke Bophelo Holdings 
    772. Tsebo Kitso Trainings 
    773. Tsebong Training Centre 
    774. Tshamutengu General Trading Cc. 
    775. Tshelopele Development Institution 
    776. Tshepang Consulting & Project 
    777. Tshif Trading 
    778. Tshwane College of Commerce and Computer Studies 
    779. Tshwane Training Institute (Pty) Ltd. 
    780. Tsoelapele Consulting Pty Ltd 
    781. Tsoelopele Leadership Consulting (Pty) Ltd 
    782. Tsoga Re Dire Holdings (Pty) Ltd 
    783. TTTC 
    784. Tummo Development Enterprise 
    785. Tumpu Trading And Projects 
    786. Tuns Trading And Projects (Pty) Ltd 
    787. Twin Peak Technologies 
    788. TWINMARK STRATEGY AND MANAGEMENT CONSULTANTS 
    789. Ubuholi Bendabuko Capacity Building (Pty) Ltd 
    790. Ubuqhawe Consulting (Pty) Ltd 
    791. Ukhamba Quality Skills 
    792. Ukwakhile Projects (PTY) Ltd 
    793. Umfolozi FET College 
    794. Umlando Projects Pty Ltd 
    795. Umnotho Wamazwe Trading 
    796. Umqondo Business College 
    797. Umsenge Sdcs 
    798. Umsizi Skills Academy 
    799. Unakho Business School 
    800. Unctionized Business Enterprise 
    801. University Of Business Excellence(Pty)Ltd 
    802. University of Fort Hare 
    803. University Of Intellectual Excellence (Pty)Ltd 
    804. University of North West 
    805. University of Pretoria 
    806. University of Venda 
    807. Ursivox Interactive Systems 
    808. Uweso Consulting (Pty) Ltd 
    809. Uzuri Training Solutions 
    810. Vala Nge Bhetshu Human Capital Development (Pty) Ltd 
    811. Valambya Education and Training Centre (Pty) Ltd 
    812. Valinsight (Pty) Ltd 
    813. Vantage Training 
    814. VEB CELE & Associates (Pty) Ltd 
    815. Venus Maintenance And Supply Services 
    816. Verge (Pty) Ltd 
    817. Vibra Skills CC. 
    818. Vicmat Consultants 
    819. Victorious Training Institute 
    820. Viol Projects 
    821. Visionary Academy 
    822. VISIONARY SKILLS ACADEMY 
    823. VSL General Trading 
    824. VUCA INSTITUTE OF LEADERSHIP DEVELOPMENT 
    825. Vukauzakhe Traiding Enterprise 
    826. Vulindlela Human Performamnce Technology 
    827. Vumilia Africa Group 
    828. Vuselela FET College - Klerksdorp Campus 
    829. VUWA PROJECTS 
    830. Wag Consulting 
    831. Wantshela Consulting 
    832. Waoesi 
    833. Wasteng (Pty) Ltd 
    834. Watera Trading And Projects 
    835. WEINVEST INVESTMENT CC 
    836. Weinvest Investments 
    837. Wits University 
    838. WMD Civils Pty Ltd 
    839. Wongintuthuko Projects 
    840. World Pace Development And Training Institute 
    841. Xharo Skills Transfer Pty (Ltd) 
    842. Ya Hina Management Consulting And Projects 
    843. Yamangcuse Consulting 
    844. Yellow Media Publishers 
    845. Zack Donelly Solutions PTY LTD 
    846. Zag Consultants 
    847. Zanda Izifiso Ezinhle 
    848. Zealot Business College 
    849. Zikhali Trading (Pty) Ltd 
    850. Zizi-Consulting Services (Pty) Ltd 
    851. Zj Africa Learn (Pty)Ltd 
    852. Zmg Consulting 
    853. Zwavhudi Business School (Pty) Ltd 
    854. Zwelixoliletrading Enterprise 
    855. Zwide Ka- Langa Dynamics 


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