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. BEE Clinic Pty Ltd 
29. Bells Technical College 
30. Bohlokoa Business Consultancy 
31. Bokamoso Skills and Economic Development Centre 
32. Brainwave Projects 1430 cc 
33. Business Optimization Training Institute (Pty) Ltd 
34. Cale Developments 
35. Careers IT 
36. CENTRE FOR EXCELLENCE & PROFESSIONAL TRAINING 
37. Chartered Institute of Management (Pty) Ltd 
38. CHILI PEPPER INFORMATION TECHNOLOGY SOLUTIONS 
39. Clean Heat Academy 
40. College Africa Group (Pty) Ltd 
41. College of Cape Town TVET 
42. Columbus Consulting Pty Ltd 
43. Common Vision Young Specialist Trading cc 
44. COMPUSTEPS COLLEGE (PTY) LTD 
45. CSL Accountants 
46. CYBAX SYSTEMS 
47. CYBER-CITY IT SOLUTIONS 
48. DC Academy (PTY)LTD 
49. Decade Pulse (Pty) Ltd 
50. Dee's Training (Pty) Ltd 
51. Delight Computer Training 
52. Destiny Management Consultants (Pty) Ltd 
53. DotCentre Business Consulting 
54. Dzindalo Consulting (Pty) Ltd 
55. Eagle Computer Training 
56. Eagle High IT Training 
57. EAST LONDON MANAGEMENT INSTITUTE 
58. Eastern Cape Academy of Technology 
59. ED-U Options Academy 
60. Edutel Public Service Company 
61. Ekasi IT Solutions Centre 
62. Ekurhuleni Artisans and Skills Training Centre Pty Ltd 
63. Elangeni Training Institute 
64. Elchees Software Solutions 
65. Emalahleni Institute of Techno 
66. Enter on Stilts 
67. Epitome Villa (Pty)Ltd 
68. Eshybrand Pty Ltd 
69. Excellent Minds Institute (Pty) Ltd 
70. EYETHU NATIONAL COMPUTER COLLEGE PTY LTD 
71. Finweb Business Consultancy 
72. Fort Hare Trading Solutions (Pty) Ltd 
73. Foster-Melliar (Pty) Ltd 
74. Fourways Private College 
75. Free State Training and Development Institute 
76. Futurekids SA (Fochville) 
77. Genii Institute PTY LTD 
78. Genvio (Pty) Ltd 
79. Gert Sibande FET College 
80. Gigimo Tourism Academy 
81. Gleyding Management Institute (Pty) Ltd 
82. Global Institute for Capacity 
83. Global Steel Merchants (Pty) Ltd 
84. Greater Tzaneen Community Foundation 
85. Growth Management Consulting cc 
86. Gurandbuilt Management Development 
87. Harvestine Investments (Pty) Ltd 
88. Harvitex cc 
89. HAVOHEJ CONSULTANCY 
90. Hazyview Computer College 
91. Higherway Institute of Learning (Pty) Ltd 
92. HILLCROSS BUSINESS SCHOOL (PTY 
93. Hlanganani ICT (Pty) Ltd 
94. Home of Compassion/Grace Ministries 
95. HUAWEI Technologies Africa (PTY) LTD 
96. iCollege College 
97. Ikusasa Technology Solutions 
98. Ikusasalethu Youth Development Project NPC 
99. iLearn Corporate Services PTY LTD 
100. Imbizo Training and Development Consultants Cc 
101. Immaculate Training and Consulting 
102. Information Technology Resource Centre 
103. InnerOut Training Solutions 
104. Inqubeko Institute (Pty) Ltd 
105. Institute of Busines Management of Southern Africa 
106. Integrated Corporate Skills Solution 
107. Intercept Consulting and Training Solutions 
108. IT Academy 
109. IT-HI-Q Training (PTY) Ltd 
110. Iyam Training Services 
111. Jeppe College of Commerce and 
112. Josmap Training Institute 
113. K Boneng Consulting Services P 
114. K Centre Business Enterprise (PTY) LTD 
115. Keep The Dream 285 
116. Keybase Training Solutions Cc 
117. Kgaka Kgolo Institute 
118. Khongoloti Training Academy 
119. KN Training Specialist 
120. KT Mobile Services 
121. Kundani Trading 
122. L and P Computer Academy Pty Ltd 
123. Lead Afrika Consulting (Pty) Ltd 
124. Leronsa Trading Enterprise 
125. Leseding Computer Systems 
126. LETAGO DEVELOPMENT CONSULTING 
127. LIMPOPO COMPUTER COLLEGE BK 
128. LINDAMAHLE MANAGEMENT SYSTEMS (PTY) LTD 
129. Loomee Group 
130. Lusa Social Enterprenueship Institute (PTY)LTD 
131. LYFE COMPUTER TECHNOLOGIES (PTY) LTD 
132. Majuba Technical Vocational Education and Training 
133. Makhophila Training 
134. Masakhane Training and Consult 
135. Mash Computer Training 
136. Matash Holdings (Pty) Ltd 
137. MBOWA COLLEGE PTY LTD 
138. Metanoia Ratings PTY LTD 
139. Mgwezane Training and Management cc 
140. MMELA VILLAGE TECHNOLOGIES (PT 
141. MMPS Holdings 
142. MND Training and Projects 
143. Mogapi Education Group (Pty) Ltd 
144. Mokoai Business Solutions (Pty) Ltd 
145. Molly Malete Productions CC 
146. Moripe Business Training and C 
147. MORTERBOARD TRAINING SOLUTIONS 
148. Motlhamme Executive Management 
149. Moving Ahead Development Agenc 
150. Mowils Consultants 
151. MP Avuxeni Computer Academy 
152. Mpande Technologies cc 
153. Mpumalanga School of Government - MPSG 
154. Mthonyama Technologies cc 
155. Mufuka Business and Technical 
156. Musengavhadzimu Media 
157. Nape Angwato Trading 
158. Natfin Holdings Pty Ltd 
159. National Skills and Technical 
160. NBC Technologies 
161. NCC - Vereeniging 
162. Ndulita Solutions 
163. New Link Computer Skills 
164. NokushoM Consultancy and Trading 
165. Nolwazi Stem Education for The 
166. Ntamunde Investment 
167. Ntandokazi Holdings Pty Ltd 
168. NW Avuxeni Computer Academy 
169. Nyankwavi Inverstment 
170. Nyathela Business College 
171. Nyelati Trading Enterprise 
172. Olrich Home of Technology 
173. On the Ball College Pty ltd 
174. OPELONG BUSINESS INSTITUTE (PT 
175. Orchards Graduate School (Pty) Ltd 
176. Paramixed Pty Ltd 
177. Parkton College of Catering & Tourism Studies 
178. Peo Entle HIV Wellness Management and Youth Skills Development NPO 
179. Phoka Tshela Projects 
180. Pioneer Business Consulting 
181. Polokwane Technology Institute (Pty) Ltd 
182. Positive Thinking Consultants cc 
183. Prestige Leaders Consulting (Pty) Ltd 
184. Pretoria Technical College 
185. Priha Projects Pty Ltd 
186. Prodigy Business Services 
187. Progressive School of Business 
188. Prophesy Training College (Pty) Ltd 
189. Prospen Group (Pty) Ltd 
190. PRX SCHOOL TEST 
191. QUARPHIX (PTY) LTD 
192. Ramazwi Security Service and Training Agency (Pty) Ltd 
193. Ramotec Business College 
194. Rand Training College 
195. Ratomac Trading Consultants (Pty) Ltd 
196. Redefine Human Capital (PTY) L 
197. Regen Institute of Leadership and Management Education 
198. Regenesys School of Public Management 
199. Richfield Graduate Institute of Technology Pty Ltd 
200. Ritepath HR Solutions 
201. Rostec Technical FET College (Pty) Ltd 
202. Sabile Human Resources Consult 
203. Sampatla Procurement Solutions (Pty) Ltd 
204. SANDM IT TRAINING (PTY) LTD 
205. School of Shipping 
206. SED Computer Academy 
207. Sesk Facilitation Development (PTY) LTD 
208. Silulo Ulutho Technologies 
209. Sisekelo Sustainability Institute 
210. SIYAFUNDA COMMUNITY TECHNOLOGY CENTRE NPC 
211. Sizanesu Consulting 
212. Skills Unlimited 
213. South Africa School of Diplomacy, Protocol and Public Administration 
214. SOUTH AFRICAN CORPORATE TRAINING ASSOCIATION (PTY) LTD 
215. Spears Business and Life Coach Consulting 
216. Spears Business and Life Couch Consulting (Pty) Ltd 
217. SPLS Consultants (Pty) Ltd 
218. Step Ahead Academy (Pty) Ltd 
219. SUCCESS BUILDERS INTERNATIONAL CC 
220. Success Christian Training Cen 
221. Succinct Investments (Pty) Ltd 
222. SUPREME ICT CONSULTANTS 
223. Synergistic Covenant Network NPO 
224. Tech-Com Solutions cc 
225. Techtisa (pty) Ltd 
226. Terrawood 
227. Terry Computer Services cc 
228. Thalita Koume Directions (Pty) Ltd 
229. Thandiwenathi (Pty) Ltd 
230. The Finishing College (Pty) Lt 
231. THE SKILLS DEVELOPMENT CORPORA 
232. Think Tank T2 (Pty) Ltd 
233. Thubelihle Graduate Institute (Pty) Ltd 
234. Tippinggate Business Solutions 
235. Titan Trade Technologies 
236. Tlou Foundation College 
237. Tloumogale Business Development & Consulting (Pty) Ltd 
238. Tonex Management Solutions (Pty) Ltd 
239. TORQUE TECHNICAL COMPUTER TRAINING PTY LTD 
240. Tshwane College of Commerce an 
241. Tsima Consulting Development S 
242. TSP COLLEGE 
243. TURFLOOP TRAINING SERVICES CC 
244. Ubuhlanti Sances Trading (Pty) Ltd 
245. Ukwazi Academy and Corporate S 
246. Umbrella Training and Development 
247. Umbusi Consulting Services 
248. UTHINGO BRITE SERVICES 
249. Varsity Institute of Science & Technology (Pty)Ltd 
250. Visionary Skill Academy 
251. Vuca Institute of Leadership Development 
252. Vukani Solutions 
253. Vumilia Africa Group 
254. VUTHLARI MARKETING CONSULTING 
255. Waterberg TVET College 
256. Weinvest Investments 
257. Wellinkwise Pty Ltd 
258. Whitestone College 
259. WORK SKILLS RESOURCES CC 
260. Working Solution International 
261. Xylo Trading 12 (Pty) Ltd 
262. YITRO INNOVATIONS 
263. Yonet Training Academy 
264. Youth Media Movement 
265. ZA WIT (PTY) LTD 
266. Zealot Business College 
267. Zikode Development Trust 
268. ZIPHELELE RURAL DEVELOPMENT AC 
269. 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.