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: 

Administer accounts receivable and accounts payable on the system 
SAQA US ID UNIT STANDARD TITLE
243944  Administer accounts receivable and accounts payable on the system 
ORIGINATOR
SGB HET Accountancy and Financial Management 
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 does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
Learners credited with this unit standard will be able to operate and maintain a computerised sales and purchases ledger. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
  • Mathematical Literacy at NQF Level 3.
  • Communication at NQF Level 3.
  • Computer Literacy at NQF Level 3.
  • Unit Standard: Set up the system. 

  • UNIT STANDARD RANGE 
    The competence covered in this unit standard can be practiced in the public sector as well as in private companies and organisations. 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Enter details from sales and purchases invoices and credit notes, including VAT transactions. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Sales invoices are entered into the system according to prescribed policies and procedures. 

    ASSESSMENT CRITERION 2 
    Credit notes are entered into the system in accordance with company procedures. 

    ASSESSMENT CRITERION 3 
    Purchase invoices are entered into the system according to company requirements. 

    ASSESSMENT CRITERION 4 
    Credit notes for suppliers are entered into the system according to relevant procedures. 

    SPECIFIC OUTCOME 2 
    Allocate cheques and cash paid and received to the relevant debtor or creditor account. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Receipts are entered into the system. 

    ASSESSMENT CRITERION 2 
    Cheque payments are entered into the system. 

    ASSESSMENT CRITERION 3 
    Bank statement transactions are entered into the system. 

    SPECIFIC OUTCOME 3 
    Compile account for discounts received and allowed. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Information about received discounts is entered into the system in line with company policies and requirements. 

    ASSESSMENT CRITERION 2 
    Information about allowed discounts is entered into the system according to company policies and requirements. 

    SPECIFIC OUTCOME 4 
    Update accounts and records. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Month end documentation is prepared according to company procedures. 

    ASSESSMENT CRITERION 2 
    Back-up of the system is arranged in line with company procedures. 

    ASSESSMENT CRITERION 3 
    Next month opening is set according to relevant requirements. 

    SPECIFIC OUTCOME 5 
    Produce account history reports, aged debtor and creditor printouts, statements, remittance advices, cheques and overdue letters. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Debtors age analysis are prepared in line with company procedures. 

    ASSESSMENT CRITERION 2 
    Creditors age analysis are compiled according to required procedures. 

    ASSESSMENT CRITERION 3 
    Debtor's statements are produced according to requirements. 

    ASSESSMENT CRITERION 4 
    Creditors remittance advices are compiled in line with company procedures. 

    ASSESSMENT CRITERION 5 
    Overdue letters are produced according to procedures. 

    SPECIFIC OUTCOME 6 
    Produce all routine and non-routine reports using correct selection criteria and parameters. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    List of transactions are produced. 

    ASSESSMENT CRITERION 2 
    Account details for nominal ledger are added. 

    ASSESSMENT CRITERION 3 
    Account details for debtor's ledger are added. 

    ASSESSMENT CRITERION 4 
    Account details for creditors ledger are compiled. 

    ASSESSMENT CRITERION 5 
    Stock movement report is prepared. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • An 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.
  • Anyone assessing a learner against this Unit Standard must be registered as an assessor with the relevant ETQA or with an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Any institution offering training for the achievement of this Unit Standard or assessing this Unit Standard must be accredited as a provider with the relevant ETQA or with an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 

  • 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 
    Identify and solve problems in which responses display that responsible decisions using critical and creative thinking have been made. 

    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. 

    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
    Elective  58376   Further Education and Training Certificate: Bookkeeping  Level 4  NQF Level 04  Reregistered  2023-06-30  FASSET 


    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.
     
    NONE 



    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.