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: 

Make and record payments 
SAQA US ID UNIT STANDARD TITLE
12989  Make and record payments 
ORIGINATOR
SGB HET Accountancy and Financial Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
FASSET - Financial and Accounting Services SETA 
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Finance, Economics and Accounting 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 5  Level TBA: Pre-2009 was L5  8 
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
2024-06-30   2027-06-30  

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

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

PURPOSE OF THE UNIT STANDARD 
People credited with this unit standard are generally found within the accounting technician field. On successful completion of the unit standard, people will be able to process documents relating to goods and services received, prepare authorised payments and, make and record payments. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
  • Unit standards for bookkeeping at NQF level 4
  • Unit standards for Basic mathematics/ numeracy at NQF levels 3 to 4 
    		•

    UNIT STANDARD RANGE 
    A person may exhibit this competence in the private and/ or the public sector. 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Process documents relating to goods and services received. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. Suppliers' invoices and credit notes are checked against delivery notes, ordering documentation and evidence that goods or services have been received. 
    ASSESSMENT CRITERION RANGE 
    Documents - orders, suppliers' invoices, delivery notes, credit notes
     

    ASSESSMENT CRITERION 2 
    2. Totals and balances are correctly calculated and checked on supplier invoices. 

    ASSESSMENT CRITERION 3 
    3. Available discounts are identified and deducted accordingly. 
    ASSESSMENT CRITERION RANGE 
    Trade, Settlement, Cash
     

    ASSESSMENT CRITERION 4 
    4. Documents are correctly entered as primary records according to organisational procedures. 
    ASSESSMENT CRITERION RANGE 
    Purchases journal and purchases returns journal, Creditor's journal and creditors allowances journal
     

    ASSESSMENT CRITERION 5 
    5. Entries are coded and recorded in the appropriate ledger. 
    ASSESSMENT CRITERION RANGE 
    Main ledger, Subsidiary ledger, Integrated ledger
     

    ASSESSMENT CRITERION 6 
    6. Discrepancies are identified and either resolved or referred to the appropriate person if outside own authority. 
    ASSESSMENT CRITERION RANGE 
    Incorrect calculations, Non-delivery of goods charged, Duplicated invoices, Incorrect VAT charges, Incorrect discounts
     

    ASSESSMENT CRITERION 7 
    7. Communications with suppliers regarding accounts are handled politely and effectively. 
    ASSESSMENT CRITERION RANGE 
    Oral and written communication
     

    SPECIFIC OUTCOME 2 
    Prepare authorised payments. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. Payments are correctly calculated from relevant documentation. 
    ASSESSMENT CRITERION RANGE 
    Petty cash claims, Suppliers' statements, Pay-slips, Cheque requisitions
     

    ASSESSMENT CRITERION 2 
    2. Payments are scheduled and authorised by the appropriate person. 
    ASSESSMENT CRITERION RANGE 
    Payroll, Creditors, Petty cash
     

    ASSESSMENT CRITERION 3 
    3. Queries are referred to the appropriate person. 
    ASSESSMENT CRITERION RANGE 
    Manager, Accountant
     

    ASSESSMENT CRITERION 4 
    4. Security and confidentiality are maintained according to organisational requirements. 

    SPECIFIC OUTCOME 3 
    Make and record payments. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. The appropriate payment method is used in accordance with organisational procedures. 
    ASSESSMENT CRITERION RANGE 
    Cash, Cheques, Automated payments
     

    ASSESSMENT CRITERION 2 
    2. Payments are made in accordance with organisational processes and timescales. 
    ASSESSMENT CRITERION RANGE 
    Creditors, Wages and salaries, Petty cash, Cheque requisition form
     

    ASSESSMENT CRITERION 3 
    3. Payments are entered into accounting records according to organisational procedures. 
    ASSESSMENT CRITERION RANGE 
    Cashbook
     

    ASSESSMENT CRITERION 4 
    4. Queries are referred to the appropriate person. 
    ASSESSMENT CRITERION RANGE 
    Unauthorised claims for payment, Insufficient supporting evidence, Claims exceeding prescribed limit
     

    ASSESSMENT CRITERION 5 
    5. Security and confidentiality are maintained according to organisational requirements. 

    SPECIFIC OUTCOME 4 
    Demonstrate an understanding of the business and accounting environment. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. The business environment is defined in relation to generally accepted accounting practice/ GRAP. 
    ASSESSMENT CRITERION RANGE 
    Types of business transactions and documents involved, Basic law (contract law, sale of goods, document retention policies, data protection), VAT principles, Discounts, Automated payments, Credit and debit cards, Ordering systems, Documentation for payment, Legal requirements relating to cheques.
     

    ASSESSMENT CRITERION 2 
    2. Accounting methods are identified and described in line with organisational requirements and GAAP/ GRAP. 
    ASSESSMENT CRITERION RANGE 
    Double entry bookkeeping, Methods of coding data, Operation of accounting systems (manual and computerised), Credit card procedures, Relationship between accounting system and ledger, Petty cash procedures, Payroll accounting procedures, Money handling and storage (security aspect)
     

    ASSESSMENT CRITERION 3 
    3. Organisational policies and procedures related to accounting and administrative systems are explained in GAAP/ GRAP terms. 
    ASSESSMENT CRITERION RANGE 
    Business transactions, Authorisation and coding of purchase invoices and payments, Source information filing
     


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    Accreditation for this unit standard shall be obtained from the relevant Education and Training Quality Assurance Body, through summative assessment by a registered assessor.

    Moderation activity comments by SGB`s, organisations and individuals may be forwarded to NSB03. 

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    A demonstrated understanding of:
  • The business environment
  • Accounting methods
  • The organisation
  • Creditors and debtors

    Legal Requirements:
  • Basic law relating to contract law, sale of goods act, document retention policies and data protection

    Terminology:
  • GAAP - Generally Accepted Accounting Practices
  • GRAP - Generally Recognised Accounting Practices 
    		•


    Critical Cross-field Outcomes (CCFO): 

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

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

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

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

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

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically (showing responsibility towards the environment and health of others). 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of related systems. 

    UNIT STANDARD CCFO CONTRIBUTING 
    Be culturally and aesthetically sensitive across a range of social contexts. 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  36213   National Diploma: Technical Financial Accounting  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  FASSET 
    Elective  48921   Further Education and Training Certificate: Road Traffic Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Registered"     		 2008-04-13  Was SAS SETA until Last Date for Achievement 
    Elective  58394   National Certificate: Film and Television Production  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  MICTS 
    Elective  61594   National Certificate: Management  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2009-05-02  As per Learning Programmes recorded against this Qual 


    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. BLC Entertainment 
    2. Epitome Villa (Pty)Ltd 
    3. EYETHU NATIONAL COMPUTER COLLEGE PTY LTD 
    4. FILM Mentorship & Training SA 
    5. Frayintermedia Cc 
    6. MBOWA COLLEGE PTY LTD 
    7. Media Village Training 
    8. OL Afrika Media 
    9. OPELONG BUSINESS INSTITUTE (PT 
    10. Peo Entle HIV Wellness Management and Youth Skills Development NPO 
    11. PRX SCHOOL TEST 
    12. Richfield Graduate Institute of Technology Pty Ltd 
    13. SOUTH AFRICAN CORPORATE TRAINING ASSOCIATION (PTY) LTD 
    14. VUTHLARI MARKETING CONSULTING 
    15. Youth Media Movement 
    16. ZA WIT (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.