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: 

Demonstrate a knowledge and understanding of the basic principles of budgeting and financial management applicable to a local economic development project 
SAQA US ID UNIT STANDARD TITLE
110493  Demonstrate a knowledge and understanding of the basic principles of budgeting and financial management applicable to a local economic development project 
ORIGINATOR
SGB Economics 
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
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 
This Unit Standard is intended for people who are, or seek to be, employed in the local economic development sector. It introduces the learner to basic concepts applicable to budgeting and financial management. It also provides an understanding of these concepts in action by applying them in the local economic development context.People credited with this Unit Standard are able to:
  • Identify and explain the functions of accounting in the local economic development context
  • Explain the concept of double entry bookkeeping as it applies to budgeting and financial management
  • Identify and explain the framework for budget accounting
  • Identify and explain the framework for financial management 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that the learner is competent in:
  • Communication at NQF Level 4
  • Mathematical Literacy at NQF Level 4
  • Accounting at NQF Level 4. 

  • UNIT STANDARD RANGE 
  • Concepts of control include: buying only what is affordable; paying for products or services only once; cost recovery)
  • Double-entry bookkeeping includes: income/funding/money in versus expenditure/money out/payment for products or services
  • Key financial indicators include: statistics; ratios; management accounts; variance reports; bank statements; balance sheets; income statements; cash flow statements 

  • Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Identify and explain the functions of accounting in the local economic development context. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The information function of accounting is illustrated by referring to financial information typically recorded and reported on in the local economic development environment 

    ASSESSMENT CRITERION 2 
    2. The control function is explained by referring to examples of financial transactions in own work context 

    ASSESSMENT CRITERION 3 
    3. The contribution of financial accounting to decision-making is discussed by referring to examples of local economic development related decisions in own work context 

    SPECIFIC OUTCOME 2 
    Explain the concept of double entry bookkeeping as it applies to budgeting and financial management. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The principles of double-entry bookkeeping are listed and explained with reference to the balances sought in budgeting and/or financial management 

    ASSESSMENT CRITERION 2 
    2. The concept of `debits` is explained in terms of money spent or owing by the financial entity 

    ASSESSMENT CRITERION 3 
    3. The concept of `credits` is explained in terms of monies paid or owed to the financial entity 

    SPECIFIC OUTCOME 3 
    Identify and explain the framework for budget accounting. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. A range of budget entities is listed and each is described with reference to the local economic development environment 

    ASSESSMENT CRITERION 2 
    2. A variety of budget periods is listed and explained in terms of the budget entities 

    ASSESSMENT CRITERION 3 
    3. Key budget elements are explained with reference to a specified budget 

    SPECIFIC OUTCOME 4 
    Identify and explain the framework for financial management. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. A range of reporting periods is listed and explained with reference to selected financial entities in the local economic development environment 

    ASSESSMENT CRITERION 2 
    2. A variety of reporting formats is listed and explained with reference to selected financial entities in the local economic development environment 

    ASSESSMENT CRITERION 3 
    3. The use of key financial indicators is discussed by referring to examples from own work context 


    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, or with an ETQA that has a Memorandum of Understanding with the relevant ETQA.
    2. Any institution offering learning that will enable achievement of this Unit Standard or will assess this Unit Standard must be accredited as a provider with the relevant ETQ, or with an ETQA that has a Memorandum of Understanding with the relevant ETQA .
    3. Moderation of assessment will be overseen by the relevant ETQA according to the moderation guidelines in the relevant qualification and the agreed ETQA procedures or with an ETQA that has a Memorandum of Understanding with the relevant ETQA .
    4. Therefore, anyone wishing to be assessed against this Unit Standard may apply to be assessed by any assessment agency, assessor or provider institution that is accredited by the relevant ETQA or with an ETQA that has a Memorandum of Understanding with the relevant ETQA. 

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
  • Basic accounting principles and practices
  • Budgeting and financial management vocabulary and concepts
  • Institutional arrangements for local economic development (e.g. section 21 company; municipal LED unit; community development trust; partnerships) 

  • 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 by, e.g.
  • discussing the contribution of financial accounting to decision making according to assessment criterion:
    The contribution of financial accounting to decision-making is discussed by referring to examples of local economic development related decisions in own work context 

  • UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organize and critically evaluate information by, e.g.
  • listing and explaining a range of reporting periods and reporting formats according to assessment criteria:
    A range of budget entities is listed and each is describred with reference to the local economic development environment
    A variety of budget periods is listed and explained in terms of the budget entities
  • discussing the use of key indicators according to assessment criteria:
    The use of key financial indicators is discussed by referring to examples from own work context 

  • UNIT STANDARD CCFO COMMUNICATING 
    Communicate or written presentation by, e.g.
  • listing and explaining a variety of reporting formats according to assessment criterion:
    A variety of reporting formats is listed and explained with reference to selected financial entities in the local economic development environment 

  • UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically, showing responsibility towards the environment and health of others by, eg.
  • discussing the use of key indicators according to assessment criteria:
    The use of key financial indicators is discussed by referring to examples from own work context 

  • 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  36436   National Certificate: Local Economic Development  Level 4  Level TBA: Pre-2009 was L4  Passed the End Date -
    Status was "Reregistered" 
    2023-06-30  LG SETA 
    Elective  48884   Further Education and Training Certificate (FETC): Community Facilitation in Society and Environment Interactions  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered" 
    2012-06-30   


    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. A.S.A.P Training And Consulting 
    2. A4 Consultancy Cc 
    3. Abanguni College of South Africa 
    4. AFRIC POLICING INSTITUTE 
    5. Africa Corporate Training Institute And Hr Consulting 
    6. Africa Institute For Public Administration 
    7. Africawide Consulting 
    8. Akha Unique telecoms (pty) ltd 
    9. All Access Holdings 
    10. Alpharide 
    11. Amabamba Recruitment 
    12. Amangile Academy (Pty) Ltd 
    13. Amaqamu Project Management and Consulting 
    14. Amg Training And Hygiene Consultants 
    15. Anicrop Training 
    16. Aphiwezothe 
    17. Asiphokuhle Training And Research Institute 
    18. Assured Vocational Skills Institute 
    19. Attractive Softcare Application Projects cc t/a ASAP Events and Consulting 
    20. Avax Sa 481 Cc. T/A Mandisa Development Services 
    21. Avc Corporate Advisory Services (Pty) Ltd. 
    22. Avenida (Pty) Ltd 
    23. Bafedile M (Pty) Ltd 
    24. Bakgatla Municipal Solutions 
    25. Baledi And Lutramark 
    26. Bantubanye Skills 
    27. Batla Gorona Trading Enterprise 
    28. Bavelile Consultants And Training 
    29. Belgravia Institute Of Mangement (Pty) Ltd 
    30. Bendrew Trading 
    31. Bettes - Types Trading And Projects 
    32. Black Thari Trading Enterprise 
    33. Bmst Consulting 
    34. Boikgalaletso Skills Development 
    35. Boikgantsho Consulting & Events 
    36. Bokamoso Urban Planners 
    37. BOLAND COLLEGE 
    38. Boni Africa Events & Development 
    39. Brilliant Affairs (PTY) Ltd 
    40. Bull's Business and Skills Training Institute 
    41. Business Circle Consultation 
    42. C Madumo Projects Cc 
    43. CEDROS DEVELOPMENT AND PROJECTS 
    44. Central Bridge Trading 109 
    45. Central Institute of Professional Studies and Services 
    46. Central Johannesburg Public FET College - Alexandra Campus 
    47. Chuene Bosa Bosele Trading & Enterprise (Pty) Ltd. 
    48. Classic Human Capital Solutions 
    49. Continuing Education Programme 
    50. Cradle Stars Trading Enterprise 
    51. D T M Consulting Cc 
    52. Daily Double Traiding 281 
    53. Danearl (Pty) Ltd 
    54. Development Bank Of Southern Africa (Dbsa) 
    55. Dialnx Consultants 
    56. Ditirelo Skills Development Services 
    57. Ditlou Solutions 
    58. DotCentre Business Consulting 
    59. Dru-A Professional Training Consultancy 
    60. Eastern Rose Enterprise 
    61. Edtisa Education And Development Training Institute Of South Africa 
    62. Edutraining Business College 
    63. Elangeni Consulting 
    64. Elangeni Consulting (PTY) LTD 
    65. Elective Training Institute Enterprise Cc 
    66. Empilweni Management Solutions cc 
    67. Esehlula Bashuki 
    68. Ethembeni Multi Service Enterprise (Pty) Ltd 
    69. Express Model 405 
    70. Eyamintokozo 
    71. Faith First Trading 
    72. Falcon Business Institute (Pty) Ltd 
    73. Faranang Marketing 
    74. Finito Training And Consultancy 
    75. Frugatrax Consultants 
    76. Future Discovery Training Academy 
    77. Giamanje Tvet College 
    78. Giggs Creations 
    79. Glentech Innovative Design Concepts 
    80. Glere Skills And Consultants 
    81. Global Care Trading 100 CC 
    82. Gns Training Consultants 
    83. Gotsec Skills Training 
    84. Green Horizon Consulting (Pty) Ltd 
    85. Groen Mintirho (Pty)Ltd 
    86. Gudlhuza Development Solutions Cc 
    87. Hadima Training Academy 
    88. Hanyeleni Business Enterprise 
    89. Hercuscope 
    90. Hlombe And Associates 
    91. Htb Consulting 
    92. Ibambeni Consulting Management 
    93. Igkm Management Services (Pty) Ltd 
    94. Iklwa Contractors 
    95. Ikwanda International Trading (Pty) Ltd 
    96. Ilanga Libalele Institute PTY LTD 
    97. Iliso Investment holdings (Pty) Ltd 
    98. Ilitha Lelizwe Consulting 
    99. Inafrica General Trading Pty Ltd 
    100. Inkazimulo Trading 
    101. Inkcubeko Yakwantu Trading 
    102. Innercity Training Institute (Pty) Ltd 
    103. Innova8 Solutions 
    104. Institute For Local Government And Housing 
    105. Institute Of Cooperatives And Community Economic Development 
    106. Intermasiko Cc 
    107. Inzalo Enterprise Management Systems (Pty) Ltd 
    108. Isago Communications And Consulting 
    109. Ito Focus Reagile 
    110. Iziko Capacity Building Cc. 
    111. Jabukile Consultancy 
    112. Jeppe College of Commerce and Computer Studies 
    113. Jit Projects 
    114. Jknb Business Works Cc 
    115. Jobafrik Consulting 
    116. Josmap Training Institute 
    117. Jucamo Shelf 4 Cc. 
    118. Kagiso Trust - Training 
    119. KALIDEEN MANAGEMENT SERVICES 
    120. Katlehong Corporate Group 
    121. Kellery Projects 
    122. Kernel Management And Consulting (Pty) Ltd. 
    123. Keydimensions Risk Solutions 
    124. KG Business Development 
    125. Kgotla Trading Enterprise 
    126. Khatheo Trading And Projects (Pty) Ltd 
    127. KHOSITHI TRAINING 
    128. Khula Nonke Training & Development 
    129. Khumo Project Management Services 
    130. Kia Chuma 
    131. Kmmqs 
    132. Kph Enterprises 
    133. Kpk Training Solutions 
    134. Kwindla Institute of Learning and Consulting 
    135. KZN Tourism Training 
    136. KZN Tourism Training Centre 
    137. LE SIGO 
    138. LEGAL EAGLES ACADEMY 
    139. Lelethu Training (Pty) Ltd 
    140. LEMARK TRAINING & DEVELOPMENT 
    141. Leronsa Trading Enterprise 
    142. Lesias Educational Services 
    143. Letlhokoa Management Services Cc 
    144. Letsete Behub 
    145. Letzaa Group 
    146. Lewerb Holdings (Pty) Ltd 
    147. Life Long Abet Consulting 
    148. Lilihle Trading And Projects 
    149. Lilithalethu Holdings 
    150. Limpopo Led Resource Centre 
    151. Livhus Consulting Service 
    152. Local Government Management Academy 
    153. Londimvelo Consultants 
    154. Lumiere Holdings 
    155. Lunga 99 Trading Enterprise 
    156. Lwazi Community Facilitator 
    157. M.I.C. Training And Development 
    158. Mabuya Amahle Trading 
    159. Madingoane And Family Construction 
    160. Mafusega Projects 
    161. Magongo Investments 
    162. Magumzane Traiding Cc 
    163. Mahayi Hrd Services Cc 
    164. Maikarabelo Business Enterprise 
    165. Makaota Training Consultants 
    166. Makhophila Training 
    167. Makhuba Development Projects CC 
    168. Makhutsisa Business Training Centre 
    169. Makoti Skills Development Solutions 
    170. Makwenzeke Grass And Cleaners Cc. 
    171. Malizana Projects CC 
    172. Mamuhle Academy 
    173. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    174. MANCOSA Pty (Ltd) 
    175. MandyPhelz Pty Ltd 
    176. MANZIMANDE TRADING AND PROJECTS 
    177. MASEBAPALE RESOURCES 
    178. MASM Trading Enterprise (Pty) Ltd 
    179. MASS COMUTER TRAINING AND PRINTERS 
    180. Mathaveiya Skills Enhancement 
    181. Mathye And Ditlou Dynasty Corporate 
    182. Matsila Holdings 
    183. MAXIMUM DEVELOPMENT INSTITUTE 
    184. MBD CONSULTING 
    185. Mc Intosh Xaba And Associates (Mxa) 
    186. Mc Tee Holdings 
    187. Meyiswa Training Academy 
    188. Mgwezane Training And Events Management Cc. 
    189. Miczo'S Enterprise 
    190. Mikhenso 
    191. Mimoisa Business Solutions Cc 
    192. Mimshack Royal Heritage 
    193. Misol Construction 
    194. Mj Mafunisa Consulting (Pty) Ltd 
    195. MKHAYA SOLUTIONS GROUP 
    196. Mmanape Private Technical College Pty Ltd 
    197. Mml Consulting Cc. 
    198. Mod-Mosh Projects And Consulting (Pty) Ltd 
    199. Mohlaje Solutions (Pty) Ltd 
    200. Mokgwadiba Electrical Services Pty Ltd 
    201. Morena Empire Investment 
    202. Mortarboard Training Solutions 
    203. Mosadikago Trading (Pty) Ltd 
    204. Mosako Wa Kitso 
    205. Motheo FET College 
    206. Mothusi Management Consultants 
    207. Mpeza Training And Development Specialist 
    208. Mthashana FET College - Nongoma Campus 
    209. Muhangwene Development Enterprise 
    210. Multi-Skills Training & Development Institute (Pty) Ltd 
    211. Multiple Productive Management Solutions 
    212. Myeza Trading Enterprise 
    213. National Peace Accord Trust 
    214. Ndashe And Associates 
    215. Ndrendre Building & General Services 
    216. Nebsa Management Services Cc 
    217. Nedtex 61 Cc 
    218. Nedtex73 
    219. Nemalale Eagles Consultancy Cc 
    220. Neopeo Trading & Projects 
    221. Networx for Career Development 
    222. Nj & L Trading Enterprise Cc. 
    223. Nkarise Training and Consulting Services 
    224. Nomagwanishe Investments cc 
    225. Nonunu Projects 
    226. Northern Cape Rural Public FET College - De Aar Campus 
    227. Northlink College - Wingfield Campus 
    228. Ns Global Academy 
    229. Omithombo Management Academy 
    230. Outeniqua Leadership Institute 
    231. Pachedu Skills Solutions 
    232. Pandelani Investment Holdings (Pty) Ltd. 
    233. Pathways Institute 
    234. PAUL ALLEN DEVELOPMENT PTY LTD 
    235. Pebetse Training And Consulting 
    236. Peuneo Training (Pty) Ltd 
    237. Pfim Trading (Pty) Ltd 
    238. Phatsimo Technologies 
    239. Philani Solutions 
    240. Phoebelle (Pty) Ltd 
    241. Pioneer Business Consulting 
    242. PLATINUM ELECTRICAL(PTY) LTD 
    243. Pm Skills House 
    244. Pma Holdings (Pty ) Ltd. 
    245. Power Rush Trading 170 Cc. 
    246. Powergate Trading 1040 
    247. Powernexus 
    248. Primeserv Corporate Solutions (Pty) Ltd 
    249. Princetop Corporative Training (Pty) Ltd 
    250. Progressive School Of Business And Engineering (Pty) 
    251. Ptdev (Pty) Ltd 
    252. Pulakgadi Training Consulting Cc 
    253. Qeto Business Consulting 
    254. Rasinkhu Investments 
    255. Ratomac Trading Consultants (Pty) Ltd 
    256. Red Carpet Marketing Management Solutions 
    257. Reflections Development Institute 
    258. Regent Business School (Pty) Ltd t/a Regent Business School 
    259. Resonance Institue of Learning 
    260. Rme Projects 
    261. Sabela Trading And Projects Cc. 
    262. Salt Lake Residence Action Group (Sarag) 
    263. Samukela Injabulo 
    264. Sebenzisanane Human Capital 
    265. Sebobatho Project Management 
    266. Senelo Trading Cc 
    267. Shandu Technical Services 
    268. Shemeshe Tm 
    269. Shirs Vision Compleadev (Pty) Ltd 
    270. Silalele Skills Academy (Pty) Ltd 
    271. Sisezwa Business Enterprise 
    272. Sisodwa Investment Enterprise 
    273. Siyakhula Trust Etd Institute Pty Ltd 
    274. Siza Nesu Training And Consultants 
    275. Skillus Training 
    276. Smartkip 
    277. Social Capital Group 
    278. Sogwa Business Enterprise 
    279. Solstice Networks Cc. 
    280. Sonani Skills 
    281. Soni Investment 
    282. South African Institute of Learning (SAIL) 
    283. South African Abet Development Agency Saada 
    284. South African Corporate Training Association 
    285. South African Governance And Business College 
    286. South West Gauteng TVET College 
    287. Spectrium 
    288. Stankay Trading Enterprise 
    289. Striving Mind Trading 289 
    290. Swaranang Management Consulting Cc 
    291. T Mabuya & Associates CC 
    292. Taalnet & It Consultation Cc 
    293. Tachfin Holdings 
    294. Talent Centre Training 
    295. Talent Emporium Academy (PTY) Ltd 
    296. Tasc Business Consulting And Training 
    297. Tau And Tau Training Enterprises Pty Ltd 
    298. Tavo Investment 
    299. Tcns Resources (Pty) Ltd 
    300. Technogirl Trust 
    301. Tee Zet Group 
    302. Tgh Traders 
    303. Thabelanang Trading Enterprise 
    304. The Chosen Consulting Services 
    305. The Crimson Co Cc. 
    306. THE GMC GROUP PTY LTD 
    307. Thepa Trading 511 
    308. Thinking Mind Trading 
    309. Thobologo Training And Education Group 
    310. Thubelihle Graduate Institute 
    311. Thuto-Boswa Education And Training Solution 
    312. TIESPRO (Pty) Ltd 
    313. Tlaletso Consultants 
    314. Tlotlangthuto Training & Consulting 
    315. Tloumogale Business Development & Consulting 
    316. Tmp Training And Development 
    317. Tonex Management Solutions 
    318. TPLR and Training Services (PTY) LTD 
    319. Trade Avail 172 Cc. 
    320. Tradesman Consulting And Training Solutions 
    321. Trainers without Borders 
    322. Training At Work (Pty) Ltd 
    323. Transafric Consulting Pty Ltd 
    324. Tru-ThoughtsTrading and Projects 
    325. Tshamutengu General Trading Cc. 
    326. Tshelopele Development Institution 
    327. Tshwane Training Institute (Pty) Ltd. 
    328. TSK Projects(PTY)LTD 
    329. Tswelopele Rural Development Network 
    330. TTTC 
    331. Tummo Development Enterprise 
    332. Twin Peak Technologies 
    333. TWS Business Development Solutions 
    334. Tytons (Pty) Ltd 
    335. Ukwakhile Projects (PTY) Ltd 
    336. Umfolozi FET College 
    337. Umlando Projects Pty Ltd 
    338. Umqondo Business College 
    339. Umsenge Sdcs 
    340. University Of Business Excellence(Pty)Ltd 
    341. University Of Intellectual Excellence (Pty)Ltd 
    342. University of Venda 
    343. Vantage Training 
    344. VEB CELE & Associates (Pty) Ltd 
    345. Vicmat Consultants 
    346. Victorompie Enterprises Cc. 
    347. VSL General Trading 
    348. Vumilia Africa Group 
    349. Vuselela FET College - Klerksdorp Campus 
    350. VUWA PROJECTS 
    351. Vuyelwa Sl Trading And Projects (Pty) Ltd 
    352. Wag Consulting 
    353. Waoesi 
    354. WEINVEST INVESTMENT CC 
    355. WHITE RIVER TECHNICAL COLLEGE 
    356. World Pace Development And Training Institute 
    357. Xharo Skills Transfer Pty (Ltd) 
    358. Ya Hina Management Consulting And Projects 
    359. Zamsiba Development Consultants 
    360. Zerben Management Solutions 
    361. Zmg Consulting 
    362. Zwelixoliletrading Enterprise 



    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.