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    PTS - CBLM

    Uploaded by

    Deex Agueron
    This document provides learning materials for the Bookkeeping NC III competency unit "Prepare Financial Reports". Specifically, it outlines a module on preparing financial reports for single proprietorships. The module will teach participants how to prepare four key financial statements according to accounting standards: the income statement, statement of changes in equity, balance sheet, and statement of cash flows. Participants will also learn how to analyze these financial statements. The module is designed to be completed in 24 hours through written tests and practical assessments.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    PTS - CBLM

    Uploaded by

    Deex Agueron
    2K views7 pages
    This document provides learning materials for the Bookkeeping NC III competency unit "Prepare Financial Reports". Specifically, it outlines a module on preparing financial reports for single proprietorships. The module will teach participants how to prepare four key financial statements according to accounting standards: the income statement, statement of changes in equity, balance sheet, and statement of cash flows. Participants will also learn how to analyze these financial statements. The module is designed to be completed in 24 hours through written tests and practical assessments.

    Original Description:

    cblm - lm

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    © © All Rights Reserved

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    This document provides learning materials for the Bookkeeping NC III competency unit "Prepare Financial Reports". Specifically, it outlines a module on preparing financial reports for single proprietorships. The module will teach participants how to prepare four key financial statements according to accounting standards: the income statement, statement of changes in equity, balance sheet, and statement of cash flows. Participants will also learn how to analyze these financial statements. The module is designed to be completed in 24 hours through written tests and practical assessments.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    2K views7 pages

    PTS - CBLM

    Uploaded by

    Deex Agueron
    This document provides learning materials for the Bookkeeping NC III competency unit "Prepare Financial Reports". Specifically, it outlines a module on preparing financial reports for single proprietorships. The module will teach participants how to prepare four key financial statements according to accounting standards: the income statement, statement of changes in equity, balance sheet, and statement of cash flows. Participants will also learn how to analyze these financial statements. The module is designed to be completed in 24 hours through written tests and practical assessments.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    Competency-Based Learning

    Materials

    Sector
    : HEALTH, SOCIAL AND OTHER COMMUNITY
    DEVELOPMENT SERVICES

    Qualification Title:

    Unit of Competency:

    Module Title:
    PROPRIETORSHIP

    Bookkeeping NC III

    PREPARE FINANCIAL REPORTS

    PREPARING FINANCIAL REPORTS FOR SINGLE

    SKILLS MASTERY INSTITUTE


    Jacinto Tan Bldg, Capistrano St, Cagayan de Oro, 9000
    Misamis Oriental, Philippines

    BOOKKEEPING NC III
    COMPETENCY-BASED LEARNING MATERIALS
    List of Competencies
    No.

    Unit of Competency

    Module Title

    1.

    Journalize
    transactions

    Journalizing
    transactions

    2.

    Post transactions

    HCS412302
    Posting transactions

    3.

    Prepare trial balance

    HCS412303
    Preparing trial balance

    4.

    Prepare financial
    reports

    Preparing financial
    HCS412304
    reports

    5.

    Review internal control


    system

    Reviewing internal
    HCS412305
    control system

    HCS412301

    Code

    MODULE CONTENT
    UNIT OF COMPETENCY

    PREPARE FINANCIAL REPORTS

    MODULE TITLE
    SINGLE PROPRIETORSHIP

    PREPARING FINANCIAL REPORTS FOR

    MODULE DESCRIPTOR: This module covers the knowledge, skills, and


    attitudes in
    preparing financial reports manually for Single
    Proprietorship.

    NOMINAL DURATION: 24 hours

    LEARNING OUTCOMES:
    At the end of this module you MUST be able to:
    1. Prepare financial statements
    2. Analyze financial statements

    ASSESSMENT CRITERIA:
    1. Income statement is prepared in accordance with generally accepted
    accounting principles/Philippine Financial Reporting
    Standards/Philippine Financial Reporting Standards
    2. Statement of Changes in Equity is prepared in accordance with
    generally accepted accounting principles/Philippine Financial
    Reporting Standards/Philippine Financial Reporting Standards

    3. Balance Sheet is prepared in accordance with generally accepted


    accounting principles/Philippine Financial Reporting
    Standards/Philippine Financial Reporting Standards
    4. Statement of Cash Flow is prepared in accordance with generally
    accepted accounting principles/Philippine Financial Reporting
    Standards/Philippine Financial Reporting Standards
    5. Financial Statements are analyzed in accordance with prescribed
    format.
    6. Report on financial analysis is prepared in accordance with industry
    requirements.

    LEARNING OUTCOME NO. 1


    Prepare financial statements
    Contents:
    1.

    Financial Statements for Single Proprietorship

    Assessment Criteria
    1. Income statement is prepared in accordance with generally accepted
    accounting principles/Philippine Financial Reporting
    Standards/Philippine Financial Reporting Standards
    2. Statement of Changes in Equity is prepared in accordance with
    generally accepted accounting principles/Philippine Financial
    Reporting Standards/Philippine Financial Reporting Standards
    3. Balance Sheet is prepared in accordance with generally accepted
    accounting principles/Philippine Financial Reporting
    Standards/Philippine Financial Reporting Standards
    4. Statement of Cash Flow is prepared in accordance with generally
    accepted accounting principles/Philippine Financial Reporting
    Standards/Philippine Financial Reporting Standards

    Conditions
    The participants will have access to:

    1. Calculator
    2. Paper
    3. Learning Materials
    4. Pencil
    5. Eraser
    6. Ruler
    7. Worksheet
    Assessment Method:
    1. Written test
    2. Practical/performance test

    Learning Experiences
    Learning Outcome 1

    (LO TITLE)
    Learning Activities

    Special Instructions

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