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: 

Interpret basic financial statements 
SAQA US ID UNIT STANDARD TITLE
117156  Interpret basic financial statements 
ORIGINATOR
SGB Insurance and Investment 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
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 4  NQF Level 04 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
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 replaces: 
US ID Unit Standard Title Pre-2009 NQF Level NQF Level Credits Replacement Status
10388  Interpret basic financial statements  Level 4  NQF Level 04   

PURPOSE OF THE UNIT STANDARD 
Learners who achieve this unit standard are able to interpret an income and expenditure statement and use information in the statement to make a financial decision.

The qualifying learner is capable of:
  • Analysing the basic elements of an income and expenditure statement.
  • Analysing the basic elements of a balance sheet.
  • Compiling a personal assets and liabilities statement.
  • Using the evidence in financial statements to make a financial decision. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    There is open access to this unit standard. Learners should be competent in Communication, Mathematical Literacy and Financial Literacy at NQF Level 3. 

    UNIT STANDARD RANGE 
    The typical scope of this unit standard is
  • Different types of financial statement including business, personal and organisation.
  • An enterprise could be a school, body corporate, club, church, small business, etc. 

  • Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Analyse the basic elements of an income and expenditure statement. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The purposes of an income and expenditure statement are explained and an indication is given of how often these statements are required for two case studies. 

    ASSESSMENT CRITERION 2 
    Sources of income and expenditure are identified for three different kinds of financial statements. 
    ASSESSMENT CRITERION RANGE 
    Kinds of financial statements include but are not limited to business (close corporates, listed companies, partnerships, public entities, SMMEs, and sole ownerships), personal, organisations (club, church). (Any three).
     

    ASSESSMENT CRITERION 3 
    Sources of income and expenditure are explained with reference to an income and expenditure statement. 

    ASSESSMENT CRITERION 4 
    Three income and expenditure statements are examined and evaluated in terms of financial viability of the enterprise. 

    SPECIFIC OUTCOME 2 
    Analyse the basic elements of a balance sheet. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The purpose of a balance sheet is explained and an indication is given of how often a balance sheet is necessary for two case studies. 

    ASSESSMENT CRITERION 2 
    A balance sheet is analysed and evaluated in terms of equity or financial net worth. 

    ASSESSMENT CRITERION 3 
    The concept of an asset is explained and the assets in a balance sheet are classified in terms of fixed and current assets. 

    ASSESSMENT CRITERION 4 
    The concept of a liability is explained and the liabilities in a balance sheet are classified in terms of long term and current liabilities. 

    ASSESSMENT CRITERION 5 
    Balance sheets for an entity are compared and evaluated in terms of performance over two years and a decision is made based on evidence in the balance sheet. 

    SPECIFIC OUTCOME 3 
    Compile a personal assets and liabilities statement. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    A personal assets and liabilities statement is compiled based on own financial situation over the past year. 

    ASSESSMENT CRITERION 2 
    The situations when an assets and liabilities statement are required are listed and an indication is given of the advantages of keeping such records. 

    SPECIFIC OUTCOME 4 
    Use the evidence in financial statements to make a financial decision. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The financial strengths and weaknesses of an entity are analysed and suggestions are made of ways to improve income and reduce costs. 

    ASSESSMENT CRITERION 2 
    The concept of a cost to income ratio is explained and suggestions are made on how to improve the ratio. 

    ASSESSMENT CRITERION 3 
    The relationship between turnover, income, revenue, sales/earnings and profit is explained with examples. 

    ASSESSMENT CRITERION 4 
    The concept of cash flow is explained in terms of liquidity. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    This Unit Standard will be internally assessed by the provider and moderated by a moderator registered by a relevant accredited ETQA or an ETQA that has a Memorandum of Understanding with the relevant accredited ETQA. 

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    N/A 

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    The learner is able to identify, solve problems and make decisions based on the information in basic financial statements. 

    UNIT STANDARD CCFO ORGANISING 
    The learner is able to organise and manage him/herself effectively compiling a personal assets and liabilities statement. 

    UNIT STANDARD CCFO COMMUNICATING 
    The learner is able to communicate effectively using visual, mathematics and language skills in the modes of oral and written presentation when evaluating the strengths and weaknesses of an entity. 

    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 
    This unit standard has replaced 10388 which was "Interpret basic financial statements", Level 4 with 3 credits 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  58376   Further Education and Training Certificate: Bookkeeping  Level 4  NQF Level 04  Reregistered  2023-06-30  FASSET 
    Core  57901   Further Education and Training Certificate: Credit Management  Level 4  NQF Level 04  Reregistered  2023-06-30  FASSET 
    Core  59298   Further Education and Training Certificate: Freight Forwarding and Customs Compliance  Level 4  NQF Level 04  Reregistered  2023-06-30  TETA 
    Core  65989   Further Education and Training Certificate: Human Settlements Development  Level 4  NQF Level 04  Reregistered  2023-06-30  CETA 
    Core  49155   Further Education and Training Certificate: Shipping  Level 4  NQF Level 04  Reregistered  2023-06-30  TETA 
    Core  48883   Further Education and Training Certificate: Small Business Advising (Information Support)  Level 4  NQF Level 04  Reregistered  2023-06-30  SERVICES 
    Core  65669   Further Education and Training Certificate: Thoroughbred Horse Racing  Level 4  NQF Level 04  Reregistered  2023-06-30  CATHSSETA 
    Core  48888   National Diploma: Hiring Operations Management  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered" 
    2016-12-31  SERVICES 
    Fundamental  49649   Further Education and Training Certificate: Long-term Insurance  Level 4  NQF Level 04  Reregistered  2023-06-30  INSETA 
    Fundamental  49529   Further Education and Training Certificate: Long-Term Risk Assessment  Level 4  NQF Level 04  Reregistered  2023-06-30  INSETA 
    Fundamental  49356   Further Education and Training Certificate: Medical Claims Assessing  Level 4  NQF Level 04  Reregistered  2023-06-30  INSETA 
    Fundamental  66609   Further Education and Training Certificate: Retail Insurance  Level 4  NQF Level 04  Reregistered  2023-06-30  As per Learning Programmes recorded against this Qual 
    Fundamental  66610   Further Education and Training Certificate: Short Term Insurance  Level 4  NQF Level 04  Reregistered  2023-07-30  As per Learning Programmes recorded against this Qual 
    Fundamental  57613   Further Education and Training Certificate: Short-Term Risk Management  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered" 
    2012-06-30  INSETA 
    Fundamental  66613   Further Education and Training Certificate: Wealth Management  Level 4  NQF Level 04  Reregistered  2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  67465   National Certificate: Business Administration Services  Level 3  NQF Level 03  Reregistered  2023-07-30  As per Learning Programmes recorded against this Qual 
    Elective  72051   National Certificate: Electrical Engineering  Level 3  NQF Level 03  Reregistered  2024-12-05  As per Learning Programmes recorded against this Qual 
    Elective  49089   National Certificate: Financial Services  Level 3  NQF Level 03  Reregistered  2023-06-30  INSETA 
    Elective  61591   National Certificate: Information Technology: End User Computing  Level 3  NQF Level 03  Reregistered  2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  50479   Further Education and Training Certificate: Advertising  Level 4  NQF Level 04  Reregistered  2023-06-30  MICTS 
    Elective  61595   Further Education and Training Certificate: Business Administration Services  Level 4  NQF Level 04  Reregistered  2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  72052   Further Education and Training Certificate: Electrical Engineering  Level 4  NQF Level 04  Reregistered  2024-12-05  As per Learning Programmes recorded against this Qual 
    Elective  67461   Further Education and Training Certificate: Event Support  Level 4  NQF Level 04  Reregistered  2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  66489   Further Education and Training Certificate: Foundry Operations  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered" 
    2013-11-07  MERSETA 
    Elective  57712   Further Education and Training Certificate: Generic Management  Level 4  NQF Level 04  Reregistered  2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  48915   Further Education and Training Certificate: Manufacturing and Assembly Operations Supervision  Level 4  NQF Level 04  Reregistered  2023-06-30  MERSETA 
    Elective  66249   Further Education and Training Certificate: New Venture Creation  Level 4  NQF Level 04  Reregistered  2023-06-30  SERVICES 
    Elective  58779   Further Education and Training Certificate: Production Technology  Level 4  NQF Level 04  Reregistered  2023-06-30  MERSETA 
    Elective  58800   Further Education and Training Certificate: Project Support Services  Level 4  NQF Level 04  Reregistered  2023-06-30  SERVICES 
    Elective  67697   Further Education and Training Certificate: Sport Administration  Level 4  NQF Level 04  Reregistered  2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  58337   Further Education and Training Certificate: Trade Union Practice  Level 4  NQF Level 04  Reregistered  2023-06-30  ETDP SETA 
    Elective  36153   National Certificate: Polymer Composite Fabrication  Level 4  Level TBA: Pre-2009 was L4  Reregistered  2023-06-30  MERSETA 
    Elective  49397   National Certificate: Wholesale and Retail Operations Supervision  Level 4  Level TBA: Pre-2009 was L4  Reregistered  2023-06-30  W&RSETA 
    Elective  57611   National Certificate: 2D Animation  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2023-06-30  MICTS 
    Elective  58394   National Certificate: Film and Television Production  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2023-06-30  MICTS 
    Elective  58978   National Certificate: Journalism  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2023-06-30  MICTS 
    Elective  49710   National Diploma: Development Practice  Level 5  NQF Level 05  Reregistered  2023-06-30  ETDP SETA 


    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. 2 BOYS TRAINING CONSULTANTS 
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    3. Academy of Management and Entrepreneurial Excellence 
    4. Academy of Training and Development 
    5. AccTech Systems (PTY)LTD 
    6. Act of Grace 97 
    7. Added Advantage Academy (Durban) 
    8. Afedile M Learning Centre (Pty) Ltd 
    9. Affirmations Training 
    10. AFRICA COMPETENCY DEVELOPMENT (PTY) LTD 
    11. African Resources & Financial Training (Pty) Ltd 
    12. Alcari Learning Centre (Pty) Ltd 
    13. Aldabri 106 Institute for Quality (Pty) Ltd 
    14. Aldabri 106 Institute for Quality Pty Ltd 
    15. All Connections cc 
    16. Altimax (Pty) Ltd 
    17. Amco Consulting Enterprise T/A Amco Training Providers 
    18. Amitek Business College 
    19. Ankalite (Pty) Limited 
    20. ArcelorMittal South Africa Ltd (VANDERBIJLPARK) (TP) 
    21. Artshub Institute (Pty) Ltd 
    22. Aspirations Communication Training CC 
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    24. Bantsho Marketing & Management Strategies 
    25. BBBEE EMPOWERMENT SERVICES PTY LTD 
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    27. Big Fish School of Digital Filmmaking (Pty) Ltd 
    28. Birnam Business College (Pty) Limited 
    29. Bophelo Tota ICT Driving Academy (Pty) Ltd 
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    31. BPL Academy 
    32. Braune Training (Pty) Ltd 
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    36. BTC Campus (Pty) Ltd 
    37. Bytes People Solutions A Division of Altron TMT (Pty) Ltd 
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    47. Columbus Consulting Pty Ltd 
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    51. Continental Tyres SA (Pty) Ltd (NEW BRIGHTON) (TP) 
    52. CTU Training Solutions 
    53. CYBER MINDS (PTY) LIMITED 
    54. DB Schenker Logistics Campus NMEA Pty Ltd 
    55. DC Dynamic College of Commerce & Further Training (Pty) Ltd 
    56. De Vries Management & Training Services cc 
    57. Ditlotlo Trading Enterprise Cc 
    58. DITSELA WORKERS EDUCATION INSTITUTION 
    59. DVG Property (Pty)Ltd 
    60. Eagle Computer Training 
    61. Eastern Cape Academy of Technology 
    62. EBN-TEC 
    63. EDUTEL SKILLS DEVELOPMENT PTY LTD 
    64. Edutel Wholesale & Retail Academy 
    65. EJW Financial Services (Pty) Ltd 
    66. Ekasi IT Solutions CC 
    67. Ekurhuleni Computer College 
    68. Elangeni College for FET - Pinetown Campus 
    69. ELIJAH BARAYI MEMORIAL TRAINING CENTRE 
    70. ESKILLZ COLLEGE 
    71. EXECU PRIME TRAINING 
    72. Fachs Business Consulting and Training 
    73. Faisit (Pty) Ltd 
    74. Fakazani Management Services 
    75. Falcon Business Institute (Pty) Ltd 
    76. Far-Ahead Computer Training Centre Cc 
    77. FBT Consultants CC 
    78. FILM Mentorship & Training 
    79. Footprint Media academy Pty ltd 
    80. Forek Institute of Technology (Pty) Ltd 
    81. Fort Hare Solutions (PTY) LTD 
    82. Gabasega Consulting and Training Centre 
    83. Gauteng College of Engineering and Technology (PTY) LTD 
    84. Gegana Computer Academy and Business Solutions cc 
    85. Gemini Training And Development Pty Ltd 
    86. Global Maritime Legal Solutions Pty Ltd 
    87. GODUS CLEANING SERVICES 
    88. Golden Step Campus (Pty) Ltd. 
    89. Goldfields TVET College 
    90. Goodwill Institute Of Technology 
    91. Gurandbuilt Management Development 
    92. Hazyview Computer College 
    93. Hectic Productions cc 
    94. HEIRS TRAINING AND DEVELOPMENT PTY LTD 
    95. iLearn Corporate Services PTY LTD 
    96. IMPERIAL CROWN TRADING 490 PTY LTD 
    97. Indonsa Consulting and Training cc 
    98. INFINITUS TRAINING SOLUTION PTY LTD 
    99. Information Technology Resource Centre 
    100. Institute of Business Management 
    101. Institute of Training and Education for Capacity Building 
    102. Intelligo Solutions Pty (Ltd) 
    103. Investmentwise (Pty) Ltd 
    104. Invuya Institute of Learning (Pty) Ltd 
    105. ISAMON VOCATIONAL COLLEGE OF EXCELLENCE 
    106. iSolve Business Solutions (Pty) Ltd 
    107. Jeppe College of Commerce and Computer Studies 
    108. John Taolo Gaetsewe Developmental Trust 
    109. KEEWAVE TRADING 403 
    110. Keybase Training Solutions Cc 
    111. Kezla Investments 
    112. King Sabata Dalindyebo TVET College 
    113. Kumani Computer College 
    114. Learning Exchange Pty (Ltd) 
    115. Lephalale Core Skills Academy (Pty) Ltd 
    116. Leronsa Trading Enterprise 
    117. Leseding Computer Systems (Pty) Ltd 
    118. LGIT Smart Solutions 
    119. License to Skill cc 
    120. Loja Trading cc 
    121. Mackeys Computing (Pty) Ltd 
    122. MacSteel Services Centres SA (WADEVILLE) (TP) 
    123. MAGOS GROUP PTY LTD 
    124. Malope IT Solutions 
    125. Masana Brainstorm Conferencing cc 
    126. Mash Computer Training 
    127. Mass Computer Training And Printers 
    128. Metro Minds 
    129. Mosadikago Trading Cc 
    130. MOTHUSI MANAGEMENT CONSULTANTS 
    131. Mpisholo Training Solutions 
    132. MSV WEALTH MANAGEMENT 
    133. Mthonyama Technologies cc 
    134. National Computer College Carletonville 
    135. NCM Computer and Business Academy 
    136. Ndabezitha Life Skills Training Institute 
    137. NetCampus (Pty) Ltd. 
    138. New Clicks South Africa (Pty) Ltd 
    139. New Era Computer Training Centre (Hidobyte CC) 
    140. Northlink College - Protea Campus 
    141. Ntamunde Investment 
    142. O Keeffe and Swartz Consultants (Pty) Ltd 
    143. Octomate (Pty) Ltd 
    144. Ocule IT cc 
    145. On the Ball College Pty ltd 
    146. ON-TRACK EMPOWERING SOLUTIONS PTY LTD 
    147. OPTIMUM LEARNING TECHNOLOGIES PTY LTD 
    148. Outsurance Insurance Company Ltd 
    149. Overcomers Training College (Pty) Ltd 
    150. PAPPILON LIFE AND BUSINESS COACHING PTY LTD 
    151. Pillays Computer and Careers 
    152. Plastics Federation of South Africa (MAITLAND) (TP) 
    153. Plastics Federation of South Africa (MIDRAND) (TP) 
    154. Plastics Federation of South Africa (WESTMEAD) (TP) 
    155. PMADS Holdings (PTY) Ltd 
    156. PND Academy of Learning cc 
    157. Production Management Institute 
    158. Production Management Institute of Southern Africa (PMI) 
    159. Production Management Institute of Southern Africa (PMI) - Johannesburg 
    160. Production Management Institute of Southern Africa - Durban 
    161. PRODUCTION MANAGEMENT INSTITUTE SA PTY LTD (PORT ELIZABETH) 
    162. PROEXPERT TRAINING 
    163. Prophesy Training College (Pty) Ltd 
    164. PROSERV SA (PTY) LTD 
    165. PROTEA COIN GROUP (ASSETS IN TRANSIT AND ARMED REACTION) 
    166. Protech Business and Computer College Pty Ltd. 
    167. RAND INTERNATIONAL MANAGEMENT AND TRAINING CONSULTANTS PTY LTD 
    168. Rand Training College 
    169. Ray Strodl Consulting (Pty) Ltd 
    170. Regent-Comp 
    171. Richfield Graduate Institute of Technology Pty Ltd 
    172. Ripple Effect 4 (Pty) Ltd 
    173. RJM Educational Consulting (Pty) Ltd 
    174. Robertsons Cargo Consultancy 
    175. Robertsons Cargo Consultancy (Pty) Ltd 
    176. Rorisang Computer (Pty) Ltd 
    177. SA Maritime School and Transport College 
    178. Sabela Learning Academy 
    179. Sankin Computer Training Pty Ltd 
    180. Sanlam Life Insurance Ltd 
    181. SBONGUKHANYO PTY LTD 
    182. School of Shipping 
    183. Sebata Municipal Solutions (Pty) Limited 
    184. Sebenzisanane Human Capital 
    185. SEDIBENG 
    186. Setlagole Telecentre 
    187. Sivile Housing Association RSA 
    188. Siyabonga Multi - Purpose Centre 
    189. Siyafunda Community Technology Centre 
    190. SOKOZA CONSULTING SERVICES 
    191. South Africa Advanced Skills Institute (Pty) Ltd 
    192. South African Film Institute 
    193. Southern Africa Youth Project NPC 
    194. Sovereign Skills Development Institute (Pty) 
    195. SSD Consultants 
    196. SSS Sheet Metal Work cc T/A Sheetech SA (DURBAN) (TP) 
    197. Star Light Consulting 
    198. Success Christian Training Centre 
    199. T Mabuya & Associates (Pty) Ltd 
    200. Taal-Net Training Institute 
    201. TACHFIN HOLDINGS PTY LTD 
    202. Terry Computer Services cc 
    203. The Graduate Institute of Financial Sciences (Pty) Ltd 
    204. The Graduate Institute of South Africa 
    205. The Institute of Health Risk Managers (Pty) Ltd 
    206. The Iscariota Group (Pty) Ltd 
    207. THE NEW RECLAMATION GROUP (PTY) LTD (Prospecton) (TP) 
    208. Tira Telecoms 
    209. Titan Trade Technologies (Pty) Ltd 
    210. TOMM TRAINING SOLUTIONS PTY LTD 
    211. Training Force (Pty) Ltd 
    212. Training Force (Pty) Ltd (Durban) (TP) 
    213. Tshimedzwa Development Centre Pty Ltd 
    214. TSHOMARELO CONSULTING 
    215. Tshwane College of Commerce and Computer 
    216. Tumelo Education and Training 
    217. Turnstone Trading 183 (Pty) Ltd 
    218. Twasa 
    219. UKHIYE CONSULTING 
    220. Umbuso Training Services (Pty) Ltd. 
    221. Umfolozi FET College - Central Office 
    222. VALE DEVELOPMENT PTY LTD 
    223. Vukani Solutions 
    224. Vuthlari Marketing Consulting (PTY)LTD 
    225. Waterberg TVET College 
    226. Whitestone College 
    227. Wide Horizon Advanced Training (PORT ELIZABETH) (TP) 
    228. Woolworths Pty Ltd 
    229. Zealot Business College cc 
    230. ZJ Africa Learn (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.