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
2026-06-30   2029-06-30  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
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. A4 Consultancy CC 
    2. Abacwaningi Business Solutions 
    3. Accolades Business Services 
    4. Africa Institute For Public Administration 
    5. AFRICA MAYIBUYE LEADERSHIP 
    6. African Divas 
    7. African Khalom Holdings 
    8. African Resources and Financial Training 
    9. AfroXpert Performance Developement cc 
    10. Akadon Trading (Pty) Ltd 
    11. Akili Training 
    12. Alpha Business Consultants 
    13. Amabamba Recruitment 
    14. Amandla Obunye Training Academy 
    15. Amangile Academy (Pty) Ltd 
    16. Amelron General Business Enterprise 
    17. Aphro Collective 
    18. ARMS - Audit & Risk Management Solutions 
    19. ARNL Construction Development Projects 
    20. Ashley Maloka Consulting 
    21. Asiphokuhle Training and Research Institute 
    22. AVAX SA 481 CC. T/A Mandisa Development Services 
    23. AVC Corporate Advisory Services (PTY) LTD. 
    24. Ayandona Manufacturing and Distribution (Pty) Ltd 
    25. Bakgatla Municipal Solutions 
    26. Balcare Advisory 
    27. Bantubanye Skills 
    28. Baobab Consulting and Training 
    29. Bashumi Consulting 
    30. Bavuse Trading Enterprises cc 
    31. Be for sunset trading and projects 266 
    32. Belgravia Institute of Mangement (PTY) LTD 
    33. Bephaswana Skills Development (Pty) Ltd 
    34. BESO Business Empowerment Solutions CC 
    35. Bettes - Types Trading and Projects 
    36. Bikologix Projects 
    37. Black Bull Consulting 
    38. Black Expression Consulting 
    39. Blue Poplar 
    40. BO Support Services CC 
    41. Bo-Ndu Traiding 
    42. Boikgantsho Consulting & Events 
    43. Bonolo Training Institute 
    44. Break The Chains Development Services 
    45. Buena Vista Learning Academy 
    46. C Ngubane & Associates Inc. 
    47. CAD Academy (PTY) LTD. 
    48. Camissa Institute 
    49. Canton Trading 273 
    50. Capital Pioneer Consulting 
    51. CB Willemse Training 
    52. Centre For Municipal Research And Advice 
    53. Centre for Public Participation 
    54. Concepts of Sustainable Management (CSM) 
    55. Continuing Education Programme 
    56. Cool Ideas 1016 (Pty) LTD t/a ESP Consulting 
    57. Crack Down Pest Control Services 
    58. Cre8ive Organisational Development 
    59. Crimsonblu (PTY) LTD 
    60. CTC College(PTY) LTD. 
    61. Cutting Edge Consultants Pty LTD 
    62. Datatecture (PTY) LTD 
    63. Dean Institute Of Learning (Pty) Ltd 
    64. Delbra Innovative Consultancy 
    65. Deloitte & Touche 
    66. Dependable Consulting (Pty) 
    67. Development Bank of Southern Africa (DBSA) 
    68. Devhula Financial Services (pty) (LTD) 
    69. DGK Advisory 
    70. Dijama Training Academy 
    71. Dimension Development Network 
    72. Ditirelo Skills Development Services 
    73. E-Login Business Institute (Pty) Ltd 
    74. Eastern Rose Enterprise 
    75. Edequette Training Institute 
    76. Edutel Public Service Company 
    77. Edutraining Business College 
    78. Elective Training Institute Enterprise CC 
    79. Envirogreen 
    80. Equilibruim Skills Development and Research Pty Ltd 
    81. ETAMIC PTY LTD 
    82. Ethekwini Corporate and Human Resources Skills Development Unit 
    83. Excellent Minds Institute (Pty) Ltd 
    84. Execuprime Business College (Pty) Ltd 
    85. Express Model 405 
    86. Fabulous City Trading 
    87. Fachs Business Consulting and Training 
    88. Falcon Business Institute 
    89. Fire Protection Association of Southern Africa 
    90. Fort Hare Trading Solutions (Pty) Ltd 
    91. Free State Training and Development Institute 
    92. FRN Holdings 
    93. Furniture World Training Centre 
    94. GALKINA INVESTMENTS (PTY) LTD t/a BELGRAVIA INSTITUTE 
    95. Gauteng Association Of Local Authorities 
    96. Giamanje TVET College 
    97. Giant Alive Services 
    98. Giggs Creations 
    99. Glere Skills and Consultants 
    100. Global Care Trading 100 CC 
    101. Goitsikitso Enterprise Trading 
    102. Gomolemo's Consultant (Pty) Ltd 
    103. Grant Thornton Learning Institute 
    104. Growth Management Consulting 
    105. Hadima Training Academy 
    106. Hamonate Consulting 
    107. Hanyeleni Business Enterprise 
    108. Harvitex cc 
    109. Health Science Academy 
    110. HEARTBEATS CONSULTING SERVICES 
    111. Hercuscope 
    112. His Mercy Learning Academy 
    113. Hlombe and Associates 
    114. HS GLOBAL SKILLS BUSINESS SOLUTIONS 
    115. HYM Consulting 
    116. IALE School of Advanced Learning Education 
    117. Ikhaya Training and Consulting 
    118. Ikwanda Customs Consultants CC 
    119. Ilinge Labantu Debt Solution 
    120. Iliso Investment holdings (Pty) Ltd 
    121. IMITHENTE DEVELOPMENT HOLDINGS 
    122. Indigo Institute 
    123. Inkcubeko YakwaNtu Trading 
    124. Inkqubeko Investment (Pty) Ltd 
    125. Innovative Technology Design 
    126. Institute of Public Affairs and Governance PTY (LTD) 
    127. Institute of Sector Education and Training 
    128. IQ Skills Academy (PTY) LTD. 
    129. Isipho Equiping (Pty) Ltd 
    130. ITIRELENG BOKAMOSO TRADING ENTERPRISE 
    131. Itumeleng Wellness Solutions 
    132. Iyana Property management 
    133. Izicwe Consulting 
    134. JBM CONSULTING PTY LTD 
    135. JIT Projects 
    136. JLD Institute 
    137. Jobafrik Consulting 
    138. Johsie Enertprise 
    139. Jojo Training Institute 
    140. Josmap Training Institute 
    141. JTM Empowered 
    142. July GM Holdings 
    143. K-Leng Touch, Events and Skills Development 
    144. Kadimo Consulting CC. 
    145. Kamanga Skills Projects 
    146. Karabo Ya Karabo 
    147. Kelsey Events and Business Consulting 
    148. Kernel Management and Consulting (PTY) LTD. 
    149. Kgakishe Trading and Projects (PTY) LTD 
    150. Kgotla Trading Enterprise 
    151. Khabolwazi Pty LTD 
    152. Khanyisela Consulting 
    153. Khehli Institute 
    154. Kholo Trading Enterprise 
    155. Kia Chuma 
    156. Kingdom Development Consultancy 
    157. KOKANO PROJECTS PTY LTD 
    158. Konwaba Training Solutions 
    159. KPK Training Solutions 
    160. Kutlwa Consultancy 
    161. Kwazulu Skills Academy 
    162. KWEM Management Solutions 
    163. KYM MANAGEMENT CONSULTING 
    164. KZN Tourism Training 
    165. LATHITHAA CONSULTING SERVICES 
    166. Lavinda Trade and Invest 
    167. Le - Mark Training and Development Pty (Ltd) 
    168. Legalnalulwazi 
    169. Lelethu Training (Pty) Ltd 
    170. Lemao Enterprise 
    171. Lesias Educational Services 
    172. Less Aid More Trade Pty Ltd 
    173. Letlotlo La Gae (Pty) Ltd 
    174. Lewerb Holdings (PTY) Ltd 
    175. Lindasande General Trading 
    176. Lindo Training and Services 
    177. Lip Holding (pty) LTD 
    178. Local Government Management Academy 
    179. Lorpen Investments 
    180. Lwazi Community Facilitator 
    181. M.I.C. Training and Development 
    182. Mabuya Amahle Trading 
    183. MAC NDLOVU INCORPORATED 
    184. Mafamawethu Consultants 
    185. Mahlasedi Training Matters 
    186. Majuba Technical Vocational Education and Training 
    187. Makgoka Development Facilitation (PTY) Ltd. 
    188. Makoti Skills Development Solutions 
    189. Makuka Investment Group 
    190. Makwenzeke Grass and Cleaners CC. 
    191. Malivha Holdings 
    192. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    193. MANCOSA Pty (Ltd) 
    194. Mangalani Business Enterprises 
    195. Manpower Skills Academy 
    196. Maono Tai Consulting and Training 
    197. Maqhawe College 
    198. MARS Business Consulting 
    199. Masemase Consultancy CC. 
    200. Mashphe Logistics Services 
    201. Matash Holdings (Pty) Ltd 
    202. MATEPE INVESTMENTS (PTY) LTD 
    203. Matibidi Raphela Investments (Pty) LTD 
    204. Mc Intosh Xaba and Associates (MXA) 
    205. Meridian Capacity Building Corporation (Pty) Ltd 
    206. Mgwezane Training and Events Management CC. 
    207. Miczo's Enterprise 
    208. Midenrie 
    209. Milpark Education (Pty) Ltd 
    210. Mimoisa Business Solutions CC 
    211. Minotime (PTY) LTD 
    212. MJ Mafunisa Consulting (PTY) LTD 
    213. MK Consulting 
    214. Mmitsa Training Solution Pty Ltd 
    215. MML Consulting CC. 
    216. Mod-Mosh Projects and Consulting (PTY) LTD 
    217. Mohlaje Solutions (Pty) Ltd 
    218. Mokgosi Trading CC. 
    219. Mologadi and Associates 
    220. Morena Empire Investment 
    221. Mortarboard Training Solutions 
    222. Mosako Wa Kitso 
    223. Motheo Skills Entity 
    224. Moving Business Altitudes Consulting 
    225. Mowils Consultants 
    226. MTK Corporate Solutions 
    227. MUHANGWENE DEVELOPMENT ENTERPRISE 
    228. Multiple Productive Management Solutions 
    229. Munsoft 
    230. Murusu Mining Resources 
    231. Nalengmokoni Investors (Pty) Ltd 
    232. Ndingo Business Enterprise 
    233. Ndrendre Building & General Services 
    234. Ndwandwe Consultants 
    235. Nemalale Eagles Consultancy CC 
    236. Neopeo Trading & Projects 
    237. Nettcon SA 
    238. Nghano Training and Development Centre 
    239. Ngwadhla General Trading (PTY) LTD 
    240. Nhlahle Development Agency 
    241. Nkqubela Community Developers 
    242. NLKN Holdings (Pty) Ltd 
    243. Nokusho M Consulting and Trading 
    244. Nonunu Projects 
    245. Ntokosi Consulting 
    246. Ntsu Trading 559 CC. 
    247. Nungu Trading 468 
    248. Nvsion Consulting 
    249. Nyankwavi Investment CC. 
    250. Okhulumini Financial Solutions 
    251. Omithombo Management Academy 
    252. Onyx Training Support 
    253. OR Project Management 
    254. Outeniqua Leadership Institute 
    255. Pachedu Skills Solutions 
    256. PanAfrican Supply Chain Academy 
    257. Pandelani Investment Holdings (PTY) LTD. 
    258. Pebetse Training and Consulting 
    259. Peo-Seed Training Specialist 
    260. PFIM Trading (Pty) Ltd 
    261. Phexo Trading Enterprise 
    262. Philani Solutions 
    263. Phindile Development Services 
    264. Phoenix Training Institute 
    265. Pholo Human Capital (Pty) Ltd 
    266. Pioneer Business Consulting 
    267. Pitt Institute T/A Imithombo Institute 
    268. PMA Holdings (PTY ) LTD. 
    269. Positive Thinking Consultants cc 
    270. Power Rush Trading 170 CC. 
    271. Powernexus 
    272. Princetop Corporative Training (Pty) Ltd 
    273. Pro Jentibus Sports Development NPC 
    274. Progressive School of Business and Engineering (Pty) 
    275. Prospen Group (Pty) Ltd 
    276. Proverb Financial Services 
    277. PTDEV (Pty) Ltd 
    278. Pudi's Educational Services And Youth Development 
    279. Qabuka-Vuka Development Trading 
    280. Qeto Business Consulting 
    281. Ramazwi Security Service and Training Agency (Pty) Ltd 
    282. Rams Professional Training and Conferencing 
    283. RCG Markets 
    284. Reflections Development Institute 
    285. Regen Institute of Leadership and Management Education 
    286. Regenesys School of Public Management 
    287. Regent Business School (Pty) Ltd t/a Regent Business School 
    288. RHINO CASHLOAN AND SERVICES 
    289. Ritepath HR Solutions 
    290. Running Business Today 
    291. Sabela Trading and Projects CC. 
    292. Saint Colonel Graduate Institute 
    293. Sasalethu Consulting and Associates 
    294. SAZM TRADING AND PROJECTS PTY LTD 
    295. Sekakopamo Holdings 
    296. SEKAMENG TRAINING AND DEVELOPMENT SOLUTIONS (PTY) LTD 
    297. Shekinah Deep Excellence (PTY) LTD 
    298. Sifuna Consulting CC 
    299. Silalele Consulting CC. 
    300. Siletha Consultant 
    301. Sithole Griffin & Associates (SGA) 
    302. SIYA-MLANDELA TRADING ENTERPRISE 
    303. Siyakhula Trust ETD Institute Pty Ltd 
    304. Siza Nesu Training and Consultants 
    305. Smat Engineering 
    306. Sobethu Properties Pty Ltd 
    307. South African Institute of Learning (SAIL) 
    308. South African ABET Development Agency SAADA 
    309. South African Governance and Business College 
    310. Southern African Institute of Learning 
    311. SPECTRA SKILLS DEVELOPMENT 
    312. SPG Promotions and Distributions CC 
    313. SSS Consulting Services 
    314. St Kings Institute of Technology and Business Studies 
    315. Step Ahead Academy (Pty) Ltd 
    316. SWARANANG MANAGEMENT CONSULTING CC 
    317. Tachfin Holdings 
    318. Talent Centre Training 
    319. Tankimo Trading (Pty) Ltd 
    320. Tasc Business Consulting and Training 
    321. TCNS Resources (PTY) Ltd 
    322. Team Dynamix 
    323. The Crimson CO CC. 
    324. The Viol Trading Enterprise 
    325. Thinking Mind Trading 
    326. Three Steps Trading 
    327. Thubelihle Graduate Institute 
    328. Thuto Lere Community Empowerment Programme 
    329. Timnet Management Consulting 
    330. Tlaletso Consultants 
    331. Tlhalefang Holdings 
    332. Tlotlangthuto Training & Consulting 
    333. Tloumogale Business Development & Consulting 
    334. Tonex Management Solutions (Pty) Ltd 
    335. Tradesman Consulting and Training Solutions 
    336. Training at Work (Pty) Ltd 
    337. Transafric Consulting Pty Ltd 
    338. Triads Management Services 
    339. Tru-ThoughtsTrading and Projects 
    340. Truly African Solutions CC. 
    341. Tsebong Training Centre 
    342. Tshelopele Development Institution 
    343. Tshepang Consulting & Project 
    344. TSHIF Trading 
    345. Tummo Development Enterprise 
    346. Tuns Trading and Projects (Pty) Ltd 
    347. Twin Peak Technologies 
    348. Ubuholi Bendabuko Capacity Building (PTY) Ltd 
    349. Ubuqhawe Consulting (Pty) Ltd 
    350. Ukhamba Quality Skills 
    351. Ukwakhile Projects (PTY) Ltd 
    352. Umnotho Wamazwe Trading 
    353. Umqondo Consultancy 
    354. Unakho Business Solutions 
    355. Unctionized Business Enterprise 
    356. UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD 
    357. University of Pretoria 
    358. University of Venda 
    359. Ursivox Interactive Systems 
    360. Uweso Consulting (Pty) Ltd 
    361. Vala Nge Bhetshu Human Capital Development (Pty) Ltd 
    362. Valinsight (PTY) LTD 
    363. Vantage Training 
    364. Venus Maintenance and Supply Services 
    365. Vibra Skills CC. 
    366. Victorious Training Institute 
    367. Visionary Academy 
    368. Vukauzakhe Traiding Enterprise 
    369. Vumilia Africa Group 
    370. Wasteng (PTY) Ltd 
    371. Weinvest Investments 
    372. World Pace Development and Training Institute 
    373. Ya Hina Management Consulting and projects 
    374. Yamangcuse Consulting 
    375. ZIKHALI TRADING (PTY) LTD 
    376. ZJ Africa Learn (pty)Ltd 
    377. ZMG CONSULTING 


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