Location via proxy:   [ UP ]  
[Report a bug]   [Manage cookies]                

Competency-Based Curriculum: A. Course Design

Download as docx, pdf, or txt
Download as docx, pdf, or txt
You are on page 1of 48

TESDA-OP-CO-01-F11

(Rev.No.00-03/08/17)

COMPETENCY-BASED CURRICULUM

A. Course Design

Course Title: Bookkeeping


Nominal Duration: 295 hours
Qualification Level: NC III
Course Description: This course is designed to enhance the knowledge, skills
and attitude of Bookkeepers in accordance with industry
standards. It covers the basic, common and core
competencies on journalizing transactions, posting
transactions, preparing trial balance, preparing financial
reports and reviewing internal control system.

To obtain this, all units prescribed for this qualification


must be achieved.

Trainee Entry
Requirements: Trainees or students wishing to gain entry into these
qualifications should possess the following requirements:
 Must be able to communicate effectively both orally
and in written form
 Must be physically, emotionally, psychologically and
mentally fit
 Must be able to perform basic mathematical
computations

Course Structure
Basic Competencies
No. of Hours: (20 hours)

Unit of Learning Nominal


Module Title
Competency Outcomes Duration

1. Lead Leading 1.1Communicate


workplace workplace information about
communication communication workplace processes
1.2 Lead workplace
4 hours
discussions
1.3 Identify and
communicate
issues arising in the
workplace
2. Lead small Leading small 2.1 Provide team 4 hours
teams teams leadership
2.2 Assign

1
responsibilities
among members
2.3 Set performance
expectation for
team members
2.4 Supervise team
Performance

3. Develop and Developing and 3.1 Identify relevant


practice Practicing information in
negotiation negotiation skills planning negotiations
skills 3.2 Participate in
2 hours
negotiations
3.3 Document areas for
agreement

4. Solve Solving 4.1 Explain the


workplace workplace Analytical techniques
problem problem related 4.2 Identify the problem
related to to work activities 4.3 Determine the 2 hours
work activities possible cause/s of
the problem.

5. Use Using 5.1 Explain the analytical


mathematical mathematical techniques
concepts and concepts and 5.2 Identify mathematical
techniques techniques tools
and techniques to
4 hours
solve problem
5.3 Apply mathematical
procedures/solution
5.4 Analyze results

6. Use relevant Using relevant 6.1 Identify appropriate


technologies technologies technology
6.2 Apply relevant
4 hours
technology
6.3 Maintain/enhance
relevant technology

2
Common Competencies
No. of Hours: (24 hours)

Unit of Module Title Learning Nominal


Competency Outcomes Duration
1. Apply quality Applying quality 1.1 Assess clients
standards standards needs
1.2 Assess own work
5 hours
1.3 Engage in quality
Improvement

2. Perform computer Performing 2.1 Plan and prepare


operations computer for task to be
operations undertaken
2.2 Input data into
computer
2.3 Access information
using computer
2.4 Produce
output/data using
10 hours
computer system
2.5 Use basic
functions of a www-
browser to locate
information
2.6 Maintain computer
equipment and
systems

3. Maintain an Maintaining an 3.1 Maintain a


effective effective professional image
relationship with relationship with 3.2 Meet
clients/customer clients/customers client/customer
4 hours
s requirements
3.3 Build credibility
with customers/
clients

4. Manage own Managing own 4.1 Plan for completion


performance performance of own workload
5 hours
4.2 Maintain quality of
performance

3
Core Competencies
No. of Hours: (248 hours)

Unit of Nominal
Module Title Learning Outcomes
Competency Duration

1. Journalize Journalizing 1.1 Prepare chart of


transactions transactions accounts
1.2 Analyze
120 hours
documents
1.3 Prepare journal
entry

2. Post Posting 2.1 Prepare ledger


transactions transactions 2.2 Transfer journal
entries 16 hours
2.3 Summarize ledger

3. Prepare trial Preparing trial 3.1 List account titles


balance balance 3.2 Transfer balances
from the ledger
16 hours
3.3 Summarize trial
balance

4. Prepare financial Preparing 4.1 Prepare financial


reports financial statements
reports 4.2 Analyze financial 72 hours
statements

5. Review internal Reviewing 5.1 Check policy


control system internal compliance
24 hours
control system 5.2 Prepare policy
compliance report
Assessment Methods:
 Observation
 Interviews/Questioning
 Demonstration
 Case studies
 Written test
 Practical/ performance test

Course Delivery: distance and online


Individualized / self-paced

Resources:

List of recommended tools, equipment and materials for the training of


25 trainees for BOOKKEEPING NC III.
4
Qty. Tools Qty. Equipment Qty. Materials
1 pc. Stapler 1 unit Computer/Laptop 25 pcs. Pencils
25 pcs. Calculators 1 unit Aircon unit 25 pcs. Pencil erasers
1 unit LCD Projector 25 pcs. Ballpens
1 unit Teacher’s table/chair 25 pcs. Ruler
25 pcs. Arm chairs 25 pcs. Journals
(assorted
columns)
1 pc. White Board 25 pcs. Ledger
25 pcs. Worksheets
(assorted)
1 box Acetate
3 pcs. Marker
Diskettes/CD
25 pcs. Envelopes
(long)
25 pcs. Registration
forms
1 pc. Teacher’s
record book
50 pcs. Worksheets
(assorted)
1 pc. Marker ink
25 pcs. Ledger book
1 box Staple wire

Facilities:

Based on a class intake of 25 students/trainees

Space Area in Sq. Total Area in Sq.


Size in Meters
Requirement Meters Meters
Student/Trainee
1 x 1 m. 1 sq. m. 25 sq. m
Working Space
Lecture/Demo Room 8 x 5 m. 40 sq. m. 40 sq. m.
Learning Resource
3 x 5 m. 15 sq. m. 15 sq. m.
Center
Facilities/Equipment/
6 x 4 m. 24 sq. m. 24 sq. m.
Circulation Area
Total : 104 sq. m.
Qualification of Instructors/Trainers:

The trainer must:

5
 be a holder of Bookkeeping NC III or a Certified Public Accountant
 a graduate of B.S. Accounting or its equivalent
 have completed Training Methodology III or its equivalent
 be able to communicate effectively both orally and in written form
 have at least three (3) years experience in the industry as a bookkeeper
 possess good moral character

B. Modules of Instruction

Basic Competencies: 20 hours


Unit of Competency: Lead Workplace Communication
Module Title: Leading Workplace Communication
Module Descriptor: This unit covers the knowledge, skills and attitudes
required to lead in the dissemination and discussion of
ideas, information and issues in the workplace.
Nominal Duration: 4 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Communicate information about workplace processes


LO2. Lead workplace discussions
LO3. Identify and communicate issues arising in the workplace

Details of Learning Outcomes:

LO1. COMMUNICATE INFORMATION ABOUT WORKPLACE PROCESSES

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Appropriate 1. Method of 1. Variety of  Online Group  Observation


communication communication Information discussion  Interviews
method is 2. Communication 2. Communicat  Role Play
selected skills ion tools (video
2. Multiple 3. Communication 3. Simulated presentation)
operations tools workplace  Online
involving 4. Questioning Brainstorming
several topics techniques
areas are
communicated
accordingly
3. Questions are
used to gain
extra
information
4. Correct sources
of information
are identified
5. Information is

6
selected and
organized
correctly
6. Verbal and
written
reporting is
undertaken
when required
7. Communication
skills are
maintained in
all situations

LO2. LEAD WORKPLACE DISCUSSIONS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Response to 1. Method/ 1. Variety of  Online Group  Observation


workplace techniques of Information discussion  Interviews
issues are discussion 2. Communicat  Role Play
sought 2. How to lead ion tools (video
2. Response to discussion 3. Simulated presentation)
workplace 3. How to solicit workplace  Online
issues are response Brainstorming
provided when
sought
3. Constructive
contributions
are made to
workplace
discussion on
such issues as
production,
quality and
safety
4. Goals and aims
of actions
under taken in
the workplace
are
communicated

LO3. IDENTIFY AND COMMUNICATE ISSUES ARISING IN THE WORKPLACE

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Issues and 1. Identify 4. Variety of  Online Group  Observation


problems are problems and Information discussion  Interviews
identified as issues 5. Communicat  Role Play
they arise 2. Organizing ion tools (video
2. Information information on 6. Simulated presentation)
regarding problem and workplace  Online
problems and issues Brainstorming
issues are 3. Relating

7
organized problems and
coherently to issues
ensure clear 4. Communication
and effective barriers
communication affecting
3. Dialog is workplace
initiated with discussions
appropriate
personnel
4. Communication
problems and
issues are
addressed as
they arises

Basic Competencies: 20 hours


Unit of Competency: Lead Small Teams
Module Title: Leading Small Teams
Module Descriptor: This unit covers the knowledge, skills and attitudes to
lead small teams including setting and maintaining
team and individual performance standards.
Nominal Duration: 4 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Provide team leadership


LO2. Assign responsibilities
LO3. Set performance expectation for team members
LO4. Supervise team performance

Details of Learning Outcomes:

LO1. PROVIDE TEAM LEADERSHIP

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Work 1. Communication 1. Access to  Online Lecture  Demonstration


requirements skills required relevant  Demonstration  Case studies
are identified for leading workplace or  Self-paced
and prescribed small team appropriatel (modular)
to members 2. Skills and y simulated
2. Reasons for techniques in environment
instructions and promoting team where
requirements building assessment
are properly 3. Negotiating can take
disseminated to skills place
team members 4. Up to date 2. Materials
3. Team members dissemination relevant to
questions, of instruction the
problems, and proposed

8
concerns are requirements to activity or
recognized, members task
discussed and 5. Art of listening
dealt with and treating
individual team
members
concern

LO2. ASSIGN RESPONSIBILITIES

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Duties, and 1. Duties and 1. Access to  Online Lecture  Demonstration


responsibilities responsibilities relevant  Demonstration  Case studies
are allocated of each team workplace or  Self-paced
having regard member appropriatel (modular)
to the skills, 2. Skills in y simulated
knowledge and identifying environment
aptitude individual where
required to skills, assessment
properly knowledge can take
undertake the and attitude as place
assigned task basis for 2. Materials
and according allocating relevant to
to company responsibilities the
policy 3. Knowledge in proposed
2. Duties are identifying activity or
allocated each team task
having regard member
to individual duties and
preference, responsibilities
domestic and
personal
consideration,
whenever
possible

LO3. SET PERFORMANCE EXPECTATIONS FOR TEAM MEMBERS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Performance 1.Knowledge and 1. Access to  Online Lecture  Demonstration


expectations skills in setting relevant  Demonstration  Case studies
are established individual workplace or  Self-paced
based on client performance appropriatel (modular)
needs and target/expectatio y simulated
according to n environment
assignment 2.Team members where
requirements duties and assessment
2. Performance responsibilities can take
expectations 3.Employee place
are based on policies and 2. Materials
individual team procedures relevant to

9
members 4.Defining the
duties and area performance proposed
of responsibility expectations activity or
3. Performance criteria task
expectations
are discussed
and
disseminated to
individual team
members

LO4. SUPERVISED TEAM PERFORMANCE

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Monitoring of 1. Knowledge and 1. Access to  Online Lecture  Demonstration


performance skills in relevant  Demonstration  Case studies
takes place monitoring workplace or  Self-paced
against defined team member appropriatel (modular)
performance performance y simulated
criteria and/or 2. Monitoring environment
assignment team operation where
instructions and to ensure client assessment
corrective needs and can take
action taken if satisfaction place
required 3. Methods of 2. Materials
2. Team members monitoring relevant to
are provided performance the
with feedback, 4. Informal/formal proposed
positive support counseling activity or
and advice on skills task
strategies to
overcome any
deficiencies
3. Performance
issues which
cannot be
rectified or
addressed
within the team
are referenced
to appropriate
personnel
according to
employer policy
4. Team members
are kept
informed of any
changes in the
priority
allocated to
assignments or
tasks which
might impact on
client/customer
needs and
satisfaction

10
5. Team
operations are
monitored to
ensure that
employer/client
needs and
requirements
are met
6. Follow-up
communication
is provided on
all issues
affecting the
team
7. All relevant
documentation
is completed in
accordance
with company
procedures

Basic Competencies: 20 hours


Unit of Competency: Develop and Practice Negotiation Skills
Module Title: Developing and Practicing Negotiation Skills
Module Descriptor: This unit covers the skills, knowledge and attitudes
required to collect information in order to negotiate to a
desired outcome and participate in the negotiation.
Nominal Duration: 2 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Plan negotiations


LO2. Participate in negotiations

Details of Learning Outcomes:

LO1. PLAN NEGOTIATIONS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Information on 1. Collecting 1. Room with  Direct  Written test


preparing for information facilities Observation  Practical/
negotiation is 2. Preparing for necessary  Simulation/role performance
identified and negotiation for the playing test
included in 3. Positive negotiation  Case studies
the plan negotiating process
2. Information on 4. Creating non- 2. Human
creating non- verbal resources
verbal environments (negotiators)
environments 5. Active
for positive listening

11
negotiating is 6. Different
identified and questioning
included in techniques
the plan 7. Ensure
3. Information on correctness
active and up to date
listening is information
identified and 8. Personal
included in attributes
the plan 9. Interpersonal
4. Information on skills
different 10. Analytic skills
questioning
techniques is
identified and
included in
the plan
5. Information is
checked to
ensure it is
correct and
up-to- date

LO2. PARTICIPATE IN NEGOTIATIONS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Criteria for 1. Criteria for 1. Room with  Direct  Written test


successful successful facilities Observation  Practical/
outcome are outcome are necessary  Simulation/role performance
agreed upon by agreed upon by for the playing test
all parties all parties negotiation  Case studies
2. Desired 2. Desired process
outcome of all outcome of all 2. Human
parties are parties are resources
considered considered (negotiators)
3. Appropriate 3. Appropriate
language is language is
used used
throughout the throughout the
negotiation negotiation
4. A variety of 4. A variety of
questioning questioning
techniques are techniques are
used used
5. The issues and 5. The issues and
processes are processes are
documented documented
and agreed and agreed
upon by all upon by all
parties parties
6. Possible 6. Possible
solutions are solutions are
discussed and discussed and
their viability their viability
assessed assessed
7. Areas for 7. Areas for

12
agreement are agreement are
confirmed and confirmed and
recorded recorded
8. Follow-up 8. Follow-up
action is agreed action is agreed
upon by all upon by all
parties parties

Basic Competencies: 20 hours


Unit of Competency: Solve Problems Related to Work Activities
Module Title: Solving Problems Related to Work Activities
Module Descriptor: This unit of covers the knowledge, skills and attitudes
required to solve problems in the workplace including
the application of problem solving techniques and to
determine and resolve the root cause of problems.
Nominal Duration: 2 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Identify the problem


LO2. Determine fundamental causes of the problem
LO3. Determine corrective action
LO4. Provide recommendation/s to manager

Details of Learning Outcomes:

LO1. IDENTIFY THE PROBLEM

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Variances are 1. Normal 1. Assessment  Direct  Written test


identified from operating will require Observation  Practical/
normal parameters & access to an  Simulation/role performance
operating product quality operating playing test
parameters; 2. Identifying & plant over  Case studies
and product clarifying the an extended
quality nature of period of
2. Extent, cause problem time, or a
and nature 3. Application of suitable
are of the analytical method of
problem are techniques gathering
defined evidence of
through operating
observation, ability over a
investigation range of
and analytical situations. A
techniques bank of
3. Problems are scenarios /
clearly stated case studies

13
and specified / what ifs will
Information is be required
checked to as well as
ensure it is bank of
correct and questions
up-to- date which will be
used to
probe the
reason
behind the
observable
action.

LO2. DETERMINE FUNDAMENTAL CAUSES OF THE PROBLEM

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Possible 1. Possible 1. Assessment  Direct  Written test


causes are cause/s of will require Observation  Practical/
identified based problem are access to an  Simulation/role performance
on experience identified based operating playing test
and the use of on experience plant over  Case studies
problem solving & the use of an extended
tools/analytical problem solving period of
techniques. tools/analytical time, or a
2. Possible cause techniques suitable
statements are 2. Possible cause method of
developed statements are gathering
based on developed evidence of
findings 3. Fundamental operating
3. Fundamental causes are ability over a
causes are explained range of
identified per situations. A
results of bank of
investigation scenarios /
conducted case studies
/ what ifs will
be required
as well as
bank of
questions
which will be
used to
probe the
reason
behind the
observable
action.

LO3. DETERMINE CORRECTIVE ACTION

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. All possible 1. Using range of 1. Assessment  Direct  Written test

14
options are formal problem will require Observation  Practical/
considered for solving access to an  Simulation/role performance
resolution of techniques operating playing test
the problem 2. How to devise plant over  Case studies
2. Strengths and the best an extended
weaknesses of solution period of
possible 3. Devising the time, or a
options are best solution to suitable
considered the problem method of
3. Corrective 4. Ways in gathering
actions are evaluating the evidence of
determined to solution operating
resolve the 5. Implementation ability over a
problem and of the range of
possible future developed plan situations. A
causes to rectify the bank of
4. Action plans problem scenarios /
are developed case studies
identifying / what ifs will
measurable be required
objectives, as well as
resource needs bank of
and timelines in questions
accordance which will be
with safety and used to
operating probe the
procedures reason
behind the
observable
action.

LO4. PROVIDE RECOMMENDATION/S TO MANAGER

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Report on 1. How to prepare 1. Assessment  Direct  Written test


recommendatio a will require Observation  Practical/
ns are prepared recommendatio access to an  Simulation/role performance
2. Recommendati n report operating playing test
ons are 2. Presentation of plant over  Case studies
presented to recommendatio an extended
appropriate ns to period of
personnel. appropriate time, or a
3. Recommendati personnel suitable
ons are 3. Follow-up the method of
followed-up, if report gathering
required evidence of
operating
ability over a
range of
situations. A
bank of
scenarios /
case studies
/ what ifs will
be required
as well as

15
bank of
questions
which will be
used to
probe the
reason
behind the
observable
action.

Basic Competencies: 20 hours


Unit of Competency: Use Mathematical Concepts and Techniques
Module Title: Using Mathematical Concepts and Techniques
Module Descriptor: This unit covers the knowledge, skills and attitudes
required in the application of mathematical concepts
and techniques.
Nominal Duration: 4 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Identify mathematical tools and techniques to solve problem


LO2. Apply mathematical procedure/solution
LO3. Analyze results

Details of Learning Outcomes:

LO1. IDENTIFY MATHEMATICAL TOOLS AND TECHNIQUES TO SOLVE


PROBLEM

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Problem areas 1. Four 1. The  Direct  Written test


are identified Fundamental following Observation  Practical/
based on given Operations resources  Simulation/role performance
condition 2. Steps in solving MUST be playing test
2. Mathematical a problem provided:  Case studies
techniques are 3. Standard  Calculator
selected based formulas  Basic
on the given 4. Conversion measuring
problem 5. Measurement tools
 Case
Problems
LO2. APPLY MATHEMATICAL PROCEDURE/SOLUTION

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Mathematical 1. Problem-based 2. The  Direct  Written test

16
techniques are questions following Observation  Practical/
applied based 2. Estimation resources  Simulation/role performance
on the problem 3. Use of MUST be playing test
identified mathematical provided:  Case studies
2. Mathematical tools and  Calculator
computations standard  Basic
are performed formulas measuring
to the level of 4. Mathematical tools
accuracy techniques  Case
required for the Problems
problem
3. Results of
mathematical
computation is
determined and
verified based
on job
requirements

LO3. ANALYZE RESULTS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Result of 1.Application of 3. The  Direct  Written test


application is mathematical following Observation  Practical/
reviewed based computations resources  Simulation/role performance
on expected using calculator MUST be playing test
and required 2.Different provided:  Case studies
specifications measuring tools  Calculator
and outcome application  Basic
2. Appropriate measuring
action is tools
applied in case  Case
of error Problems

Basic Competencies: 20 hours


Unit of Competency: Use Relevant Technologies
Module Title: Using Relevant Technologies
Module Descriptor: This unit of competency covers the knowledge, skills,
and attitude required in selecting, sourcing and

17
applying appropriate and affordable technologies in the
workplace.
Nominal Duration: 4 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Study/select appropriate technology


LO2. Apply relevant technology
LO3. Maintain/enhance relevant technology

Details of Learning Outcomes:

LO1. STUDY/SELECT APPROPRIATE TECHNOLOGY

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Usage of 1.Machineries/ 1.The following  Direct  Written test


different equipment and resources Observation  Practical/
technologies is their application MUST be  Simulation/role performance
determined 2.Software/ provided: playing test
based on job programs  Relevant  Case studies
requirements technology
2. Appropriate  Interview
technology is and
selected as per demonstrati
work on
specification questionnair
es
 Assessment
packages

LO2. APPLY RELEVANT TECHNOLOGIES

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Relevant 1. Office 1. The  Direct  Written test


technology is technology following Observation  Practical/
effectively used 2. Iceplant resources  Simulation/role performance
in carrying out technology MUST be playing test
function 3. System provided:  Case studies
2. Applicable technology  Relevant
software and 4. Information technology
hardware are technology  Interview
used as per 5. Training and
task technology demonstrati
requirement 6. Different on
3. Management software / questionnair
concepts are Hardware es
observed and 7. 5S (Proper  Assessment
practiced as House packages
per established Keeping)

18
industry
practices

LO3. MAINTAIN/ENHANCE RELEVANT TECHNOLOGY

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Maintenance 1.Corrective and 2. The  Direct  Written test


of technology preventive following Observation  Practical/
is applied in maintenance resources  Simulation/role performance
accordance 2.Upgrading of MUST be playing test
with the technology provided:  Case studies
industry 3.Communication  Relevant
standard Skills technology
operating 4.Organizational  Interview
procedure, set-up/work flow and
manufacturer’s demonstrati
operating on
guidelines and questionnair
occupational es
health and  Assessment
safety packages
procedure to
ensure its
operative
ability
2. Updating of
technology is
maintained
through
continuing
education or
training in
accordance
with job
requirement
3. Technology
failure/ defect
is immediately
reported to the
concern/respo
nsible person
or section for
appropriate
action

Common Competencies: 24 hours


Unit of Competency: Apply Quality Standards
Module Title: Applying Quality Standards
Module Descriptor: This unit covers the knowledge, skills, attitudes and
values needed to apply quality standards in the
workplace. The unit also includes the application of

19
relevant safety procedures and regulations,
organization procedures and customer
requirements.
Nominal Duration: 5 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Assess quality of received materials


LO2. Assess own work
LO3. Engage in quality improvement

Details of Learning Outcomes:

LO1. ASSESS QUALITY OF RECEIVED MATERIALS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Work 1. Relevant 1. Materials,  Online Group  Demonstration


instruction is production software and discussion  Observation
obtained and processes, hardware to  Online  Interviews/
work is carried materials and be used in a collaboration Questioning
out in products real or
accordance 2. Characteristics simulated
with standard of materials, situation
operating software and record book
procedures. hardware used
2. Received in production
materials are processes
checked 3. Quality
against checking
workplace procedures
standards and 4. Workplace
specifications. procedures
3. Faulty materials 5. Safety and
related to work environmental
are identified aspects of
and isolated. production
4. Faults and any processes
identified 6. Fault
causes are identification
recorded and/or and reporting
reported to the
supervisor
concerned in
accordance
with workplace
procedures.
5. Faulty materials
are replaced in
accordance
with workplace
procedures.

20
LO2. ASSESS OWN WORK

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Documentation 1. Documentation 1.Materials,  Online Group  Demonstration


relative to 2. Workplace software and discussion  Observation
quality within quality hardware to  Online  Interviews/
the company is standards be used in a collaboration Questioning
identified and 3. Feedback real or
used. 4. Self- simulated
2. Completed assessment situation
work is procedures record book
checked 5. Job analysis
against
workplace
standards
relevant to the
task
undertaken.
3. Errors are
identified and
isolated.
4. Information on
the quality and
other indicators
of production
performance
are recorded in
accordance
with workplace
procedures.
5. In cases of
deviations from
specific quality
standards,
causes are
documented
and reported in
accordance
with the
workplace’ s
standards
operating
procedures.

LO3. ENGAGE IN QUALITY IMPROVEMENT

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Process 1. Service 1. Materials,  Online Group  Demonstration


improvement processes and software and discussion

21
procedures are procedures hardware to  Online  Observation
participated in 2. Client service be used in a collaboration  Interviews/
relative to 3. Environmental real or Questioning
workplace regulations simulated
assignment. 4. New trends and situation
2. Work is carried technology record book
out in awareness
accordance 5. Transparent
with process management
improvement 6. Work values
procedures.
3. Performance of
operation or
quality of
product of
service to
ensure
customer
satisfaction is
monitored.

Common Competencies: 24 hours


Unit of Competency: Perform Computer Operations
Module Title: Performing Computer Operations
Module Descriptor: This unit covers the knowledge, skills, attitudes and
values needed to perform computer operations
which include inputting, accessing, producing and
transferring data using the appropriate hardware
and software.
Nominal Duration: 10 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Plan and prepare for task to be undertaken


LO2. Input data into computer
LO3. Access information using computer
LO4. Produce output/data using computer system
LO5. Use basic functions of a www-browser to locate information
LO6. Maintain computer equipment and systems

22
Details of Learning Outcomes:

LO1. PLAN AND PREPARE FOR TASK TO BE UNDERTAKEN

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Requirements 1. Main types of 1. Computer  Online Lecture  Interviews/


of task are computers and hardware  Online Group Questioning
determined in basic features with discussion  Demonstration
accordance of different peripherals  Tutorial or self-  Observation
with the operating 2. Appropriate pace
required output. systems software
2. Appropriate 2. Main parts of a
hardware and computer
software are 3. Storage
selected devices and
according to basic
task assigned categories of
and required memory
outcome. 4. Types of
3. Task is planned software
to ensure that 5. Peripheral
OH & S devices
guidelines and
procedures are
followed.
4. Client -specific
guidelines and
procedures are
followed.
5. Required data
security
guidelines are
applied in
accordance
with existing
procedures.

LO2. INPUT DATA INTO COMPUTER

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Data are 1. Basic 1.Computer  Online Lecture  Interviews/


entered into the ergonomics of hardware  Online Group Questioning
computer using keyboard and with discussion  Demonstration
appropriate computer use peripherals  Tutorial or self-  Observation
program/applic 2. Standard 2.Appropriate pace
ation in operating software
accordance procedures in
with company entering and
procedures. saving data into
2. Accuracy of the computer
information is 3. Storage media
checked and 4. Ergonomic
information is guidelines

23
saved in
accordance
with standard
operating
procedures.
3. Inputted data is
stored in
storage media
according to
requirements.
4. Work is
performed
within
ergonomic
guidelines.

LO3. ACCESS INFORMATION USING COMPUTER

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Correct 1. Procedures/tec 1. Computer  Online Lecture  Interviews/


program/applic hniques in hardware  Online Group Questioning
ation is accessing with discussion  Demonstration
selected based Information peripherals  Tutorial or self-  Observation
on job 2. Desktop Icons 2. Appropriate pace
requirements 3. Keyboard software
2. Program/applic techniques
ation containing based on OHS
the information requirements
required is
accessed in
accordance
with the
company
procedures
3. Desktop icons
are correctly
selected,
opened and
closed for
navigation
purposes.
4. Keyboard
techniques is
carried out in
line with OHS
requirements
for safe use of
keyboards

24
LO4. PRODUCE OUTPUT/DATA USING COMPUTER SYSTEM

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Entered data 1. Software 1. Computer  Online Lecture  Interviews/


are processed commands hardware  Online Group Questioning
using 2. Operation and with discussion  Demonstration
appropriate use of peripherals  Tutorial or self-  Observation
software peripheral 2. Appropriate pace
commands. devices software
2. Data are 3. Procedures in
printed out as transferring
required using files/data
computer
hardware
/peripheral
devices in
accordance
with standard
operating
procedures.
3. Files and data
are transferred
between
compatible
systems using
computer
software,
hardware/perip
heral devices in
accordance
with standard
operating
procedures

LO5. USE BASIC FUNTIONS OF A WWW-BROWSER TO LOCATE


INFORMATON

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Information 1. How to 1. Computer  Online Lecture  Interviews/


requirements Browse and hardware  Online Group Questioning
for internet locate with discussion  Demonstration
search are information peripherals  Tutorial or self-  Observation
established. using internet 2. Appropriate pace
2. Browser is 2. How to software
launched. bookmark or
3. Search engine print useful
is loaded. pages from
4. Appropriate the net.
search
criteria/or URL
of site is
entered.

25
5. Relevant links
are followed to
locate required
information.
6. Useful pages
are
bookmarked or
printed as
required.

LO6. MAINTAIN COMPUTER EQUIPMENT AND SYSTEMS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Procedures for 3. Cleaning, 3. Computer  Online Lecture  Interviews/


ensuring Minor hardware  Online Group Questioning
security of data, Maintenance with discussion  Demonstration
including and peripherals  Tutorial or self-  Observation
regular back- Replacements 4. Appropriate pace
ups and virus of software
checks are Consumables
implemented in 4. Creating More
accordance Space in the
with standard Hard Disk
operating 5. Reviewing
procedures. Programs
2. Basic file 6. Deleting
maintenance Unwanted
procedures are Files
implemented in 7. Checking
line with the Hard Disk for
standards Errors
operating 8. Viruses and
procedures. Up to Date
Anti-Virus
Programs

26
Common Competencies: 24 hours
Unit of Competency: Maintain an Effective Relationship with
Clients/Customers
Module Title: Maintaining an Effective Relationship with
Clients/Customers
Module Descriptor: This unit covers the knowledge, skills and attitudes
and values required in building and maintaining an
effective relationship with clients, customers and the
public.
Nominal Duration: 4 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Maintain a clean and hygienic environment


LO2. Meet client/customer requirements
LO3. Build credibility with customers/clients

Details of Learning Outcomes:

LO1. MAINTAIN A CLEAN AND HYGIENIC ENVIRONMENT

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Uniform and 1. Stance 1.Access to  Online Group  Demonstration


personal 2. Posture workplace discussion  Observation
grooming 3. Body language location or  Powerpoint  Interviews/
maintained to 4. Grooming simulated presentation Questioning
assignment 5. Standing orders workplace 
requirements. 6. Company environment
2. Personal policy and 2.Materials
presence procedures relevant to
maintained the unit
according to 3.Company
employer policy and
standards. procedures
3. Visible work
area kept tidy
and
uncluttered.
4. Equipment
stored
according to
assignment
requirements.

27
LO2. MEET CLIENT/CUSTOMER REQUIREMENTS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Client 1. Assignment 1. Access to  Online Group  Demonstration


requirements instructions workplace discussion  Observation
identified and 2. Post orders location or  Powerpoint  Interviews/
understood by 3. Reviewing simulated presentation Questioning
referral to the assignment workplace 
assignment instructions environment
instructions. 4. Discussion 2. Materials
2. Client techniques with relevant to
requirements client/customer the unit
met according 5. Implementing 3. Company
to the required policy and
assignment changes procedures
instructions. 6. Referral to 4. Assignment
3. Changes to appropriate instruction
client’s needs employer/perso
and nnel
requirements 7. Clarification of
monitored and client needs
appropriate and instructions
action taken.
4. All
communication
with the client
or customer is
clear and
complied with
assignment
requirements.

LO3. BUILD CREDIBILITY WITH CUSTOMERS/CLIENTS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Client 1. Interpersonal 1. Company  Online Group  Demonstration


expectations for skills policy and discussion  Observation
reliability, 2. Customer procedures  Powerpoint  Interviews/
punctuality and service skills manual presentation Questioning
appearance are 3. Telephone 2. Appropriate 
adhered to etiquette tools and
2. Possible 4. Maintaining materials
causes of records relevant to
client/customer the unit
dissatisfaction 3. Access to
is identified, workplace
dealt with and location or
recorded simulated
according to workplace
employer policy environment
3. Client is fully
informed of all
relevant

28
security matters
in a timely
manner and
according to
agreed
reporting
procedures

Common Competencies: 24 hours


Unit of Competency: Manage Own Performance
Module Title: Managing Own Performance
Module Descriptor: This unit covers the knowledge, skills and attitudes
in effectively managing own workload and quality of
work.
Nominal Duration: 5 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Plan for completion of own workload


LO2. Maintain quality of performance
LO3. Build credibility with customers/clients

Details of Learning Outcomes:

LO1. PLAN FOR COMPLETION OF OWN WORKLOAD


Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Tasks accurately 1. Assignment 1. The following  Online Group  Demonstration


identified. instructions resources discussion  Observation
2. Priority allocated 2. Verbal MUST be  Powerpoint  Interviews/
to each task. instructions provided: presentation Questioning
3. Time lines 3. Policy  Assessment
allocated to documents Centers/
each task or 4. Duty Venues
series of tasks. statements  Accredited
4. Tasks deadlines 5. Self- Assessors
known and assessment  Modes of
complied with 6. Daily tasks Assessment
whenever 7. Weekly tasks  Evaluation
possible. 8. Regularly or Reports
5. Work schedules irregularly  Access to
are known and occurring relevant
completed with tasks venue,
agreed time 9. Allocating equipment
frames. priority and and materials
6. Work plans timelines  Assignment
developed Instructions
according to

29
assignment  Logbooks
requirements  Operational
and employer manuals and
policy. makers’/custo
7. Uncompleted mers’
work or tasks instructions
detailed and  Assessment
responsibility for Instruments,
completion including
passed to personal
incoming shift or planner
other 2. and
appropriate assessment
persons. record book

LO2. MAINTAIN QUALITY OF PERFORMANCE

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Personal 1. Monitoring 1. The following  Online Group  Demonstration


performance personal resources discussion  Observation
continually performance MUST be  Powerpoint  Interviews/
monitored 2. Determining provided: presentation Questioning
against agreed performance  Assessment 
performance standards Centers/
standards. 3. Interpreting Venues
2. Advice and work standards  Accredited
guidance 4. Quality of work Assessors
sought when  Modes of
necessary to Assessment
achieve or  Evaluation
maintain Reports
agreed  Access to
standards. relevant
3. Guidance from venue,
management equipment
applied to and materials
achieve or  Assignment
maintain Instructions
agreed
 Logbooks
standards.
 Operational
4. Standard of
manuals and
work clarified
makers’/custo
and agreed
mers’
according to
instructions
employer policy
and  Assessment
procedures. Instruments,
including
personal
planner
2. and
assessment
record book

30
Core Competencies: 248 hours
Unit of Competency: Journalize Transactions
Module Title: Journalizing Transactions for Single Proprietorship
Module Descriptor: This unit covers the knowledge, skills, and attitudes in
preparing chart of accounts, analyze documents and
preparing journal entries for Single Proprietorship.
Nominal Duration: 72 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Prepare chart of accounts


LO2. Analyze documents
LO3. Prepare journal entry

Details of Learning Outcomes:

LO1. PREPARE CHART OF ACCOUNTS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Nature of 1. Definition and The following  Online Lecture  Written


business is functions of resources  Demonstration Examination
determined Bookkeeping MUST be  OJT  Demonstration
based on and provided:  Observation
client Accounting.  Workplace:
information 2. Types of real or
2. List of asset, business simulated
liability, organization work area
equity, 3. Types of  Appropriate
income, and business tools and
expense activities equipment
account titles 4. Basic  Materials/
are prepared Accounting supplies
in accordance Equation relevant to
with industry 5. Basic Financial the activity
practices Statement
3. Accounting
manual is
prepared in
accordance
with industry
practice

LO2. ANALYZE DOCUMENTS

31
Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Documents are 1. Types of The following  Online Lecture  Written


gathered, Business resources  Demonstration Examination
checked and Documents MUST be  OJT  Demonstration
verified in 2. Account Title provided:  Observation
accordance Selection  Workplace:
with verification real or
and validation simulated
processes work area
2. Account titles  Appropriate
are selected in tools and
accordance equipment
with standard  Materials/
selection supplies
processes relevant to
the activity

LO3. PREPARE JOURNAL ENTRY

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Journals are 1. Generally The following  Online Lecture  Written


prepared in Accepted resources  Demonstration Examination
accordance Accounting MUST be  OJT  Demonstration
with industry Principles provided:  Observation
practice and 2. Accounting  Workplace:
generally Equation real or
accepted 3. Journalizing of simulated
accounting Proprietor work area
principles/Phili account titles  Appropriate
ppine tools and
Financial equipment
Reporting  Materials/
Standards for supplies
transactions relevant to
and events. the activity
2. Debit account
titles are
determined in
accordance
with chart of
accounts
3. Credit account
titles are
determined in
accordance
with chart of
accounts
4. Explanation to
journal entry is
prepared
5. in accordance
with the nature

32
of
6. transaction
7. 3.5 Journal
entries are
prepared with
100%
accuracy

Core Competencies: 248 hours


Unit of Competency: Journalize Transactions
Module Title: Journalizing Transactions for Partnership
Module Descriptor: This unit overs the knowledge, skills, and attitudes in
preparing chart of accounts, analyze documents and
preparing journal entries for Partnership.
Nominal Duration: 24 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Prepare chart of accounts


LO2. Analyze documents
LO3. Prepare journal entry

Details of Learning Outcomes:

LO1. PREPARE CHART OF ACCOUNTS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. List of asset, 1.Definition and The following  Online Lecture  Written


liability, equity, functions of resources  Demonstration Examination
income, and Bookkeeping MUST be  OJT  Demonstration
expense and Accounting. provided:  Observation
account titles 2.Types of  Workplace:
are prepared in business real or
accordance organization simulated
with Generally 3.Types of work area
Accepted business  Appropriate
Accounting activities tools and
Principles. 4.Basic equipment
2. Chart of Accounting  Materials/s
Accounts is Equation upplies
coded 5.Basic Financial relevant to
according to Statement the activity
industry
practice.

LO2. ANALYZE DOCUMENTS

33
Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Documents are 1. Types of The following  Online Lecture  Written


gathered, Business resources  Demonstration Examination
checked and Documents MUST be  OJT  Demonstration
verified in 2. Account Title provided:  Observation
accordance Selection  Workplace:
with verification real or
and validation simulated
processes. work area
2. Account titles  Appropriate
are selected in tools and
accordance equipment
with standard  Materials/s
selection upplies
processes. relevant to
the activity

LO3. PREPARE JOURNAL ENTRY

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Journal entries 1. Generally The following  Online Lecture  Written


are prepared in Accepted resources  Demonstration Examination
accordance Accounting MUST be  OJT  Demonstration
with generally Principles provided:  Observation
accepted 2. Accounting  Workplace:
accounting Equation real or
principles. 3. Journalizing of simulated
2. Debit and credit Partnerships work area
account titles account titles  Appropriate
are determined tools and
in accordance equipment
with chart of  Materials/s
accounts. upplies
3. Explanation to relevant to
journal entry is the activity
prepared in
accordance
with the nature
of transaction.

Core Competencies: 248 hours


Unit of Competency: Journalize Transactions
34
Module Title: Journalizing Transactions for Corporation
Module Descriptor: This unit overs the knowledge, skills, and attitudes in
preparing chart of accounts, analyze documents and
preparing journal entries for Corporation.
Nominal Duration: 24 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Prepare chart of accounts


LO2. Analyze documents
LO3. Prepare journal entry

Details of Learning Outcomes:

LO1. PREPARE CHART OF ACCOUNTS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. List of asset, 1. Definition and The following  Online Lecture  Written


liability, equity, functions of resources  Demonstration Examination
income, and Bookkeeping MUST be  OJT  Demonstration
expense and provided:  Observation
account titles Accounting.  Workplace:
are prepared in 2. Types of real or
accordance business simulated
with Generally organization work area
Accepted 3. Types of  Appropriate
Accounting business tools and
Principles. activities equipment
2. Chart of 4. Basic  Materials/s
Accounts is Accounting upplies
coded Equation relevant to
according to 5. Basic Financial the activity
industry Statement
practice.

LO2. ANALYZE DOCUMENTS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Documents are 1. Types of The following  Online Lecture  Written


gathered, Business resources  Demonstration Examination
checked and Documents MUST be  OJT  Demonstration
verified in 2. Account Title provided:  Observation
accordance Selection  Workplace:
with verification real or
and validation simulated
processes. work area

35
2. Account titles  Appropriate
are selected in tools and
accordance equipment
with standard  Materials/s
selection upplies
processes. relevant to
the activity

LO3. PREPARE JOURNAL ENTRY

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Journal entries 1. Generally The following  Online Lecture  Written


are prepared in Accepted resources  Demonstration Examination
accordance Accounting MUST be  OJT  Demonstration
with generally Principles provided:  Observation
accepted 2. Accounting  Workplace:
accounting Equation real or
principles. 3. Journalizing of simulated
2. Debit and credit Corporation work area
account titles account titles  Appropriate
are determined tools and
in accordance equipment
with chart of  Materials/s
accounts. upplies
3. Explanation to relevant to
journal entry is the activity
prepared in
accordance
with the nature
of transaction.

Core Competencies: 248 hours


Unit of Competency: Post Transactions
Module Title: Posting Transactions
Module Descriptor: This unit covers the knowledge, skills, and attitudes in

36
posting transactions manually.
Nominal Duration: 16 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Prepare ledger


LO2. Transfer journal entries
LO3. Summarize ledger

Details of Learning Outcomes:

LO1. PREPARE LEDGER

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Ledger for the 1.Posting The following  Online Lecture  Written


list of asset, Procedure for all resources  Demonstration Examination
liability, and types of MUST be  OJT  Demonstration
equity account business provided:  Observation
titles are organization and  Workplace:
prepared in activities. real or
accordance simulated
with the Chart work area
of Accounts  Appropriate
2. Ledger for the tools and
list of income equipment
and expense  Materials/s
account titles upplies
are prepared in relevant to
accordance the activity
with the Chart
of Accounts

LO2. TRANSFER JOURNAL ENTRIES

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Journal entries 1. Transferring all The following  Online Lecture  Written


are transferred journal entries resources  Demonstration Examination
in chronological into ledger for MUST be  OJT  Demonstration
order all types of provided:  Observation
2. Postings are business  Workplace:
done with organization real or
100% accuracy and activities. simulated
work area
 Appropriate
tools and
equipment
 Materials/s

37
upplies
relevant to
the activity

LO3. SUMMARIZE LEDGER

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Debits & 1. Balance The following  Online Lecture  Written


Credits for each Extraction resources  Demonstration Examination
ledger account MUST be  OJT  Demonstration
are added provided:  Observation
correctly  Workplace:
2. Balances are real or
extracted with simulated
100% work area
accuracy.  Appropriate
tools and
equipment
 Materials/s
upplies
relevant to
the activity

Core Competencies: 248 hours


Unit of Competency: Prepare Trial Balance
Module Title: Preparing Trial Balance
Module Descriptor: This unit covers the knowledge, skills, and attitudes in
listing accounts, transferring and summarizing trial

38
balances from a ledger.
Nominal Duration: 16 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. List account titles


LO2. Transfer balances from the ledger
LO3. Summarize trial balance

Details of Learning Outcomes:

LO1. LIST ACCOUNT TITLES

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Asset, liability, 1. Listing of The following  Online Lecture  Written


and equity account titles resources  Demonstration Examination
account titles MUST be  OJT  Demonstration
are listed in provided:  Observation
accordance  Workplace:
with Chart of real or
Account simulated
2. Income and work area
expense  Appropriate
account titles tools and
are listed in equipment
accordance  Materials/s
with Chart of upplies
Accounts relevant to
the activity

LO2. TRANSFER BALANCES FROM THE LEDGER

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

3. Asset, liability, 2. Transfer of The following  Online Lecture  Written


and equity Balances resources  Demonstration Examination
account titles MUST be  OJT  Demonstration
are transferred provided:  Observation
in accordance  Workplace:
with Chart of real or
Account simulated
4. Income and work area
expense  Appropriate
account titles tools and
are transferred equipment
in accordance  Materials/s
with Chart of upplies
Accounts relevant to

39
the activity

LO3. SUMMARIZE TRIAL BALANCE

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Debits and 1. Adding Debit & The following  Online Lecture  Written
credits are Credit Columns resources  Demonstration Examination
totaled with 2. Checking MUST be  OJT  Demonstration
100% accuracy Totals of Debit provided:  Observation
2. Trial Balances & Credit  Workplace:
are extracted Columns real or
with100% simulated
accuracy. work area
 Appropriate
tools and
equipment
 Materials/s
upplies
relevant to
the activity

Core Competencies: 248 hours


Unit of Competency: Prepare Financial Reports for Single Proprietorship
Module Title: Preparing Financial Reports for Single Proprietorship
Module Descriptor: This unit covers the knowledge, skills, and attitudes in
preparing financial reports manually for Single
Proprietorship.

40
Nominal Duration: 24 hours

Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Prepare financial statements


LO2. Analyze financial statements

Details of Learning Outcomes:

LO1. PREPARE FINANCIAL STATEMENTS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Worksheet is 1. Financial The following  Online Lecture  Written


prepared using Statements for resources  Demonstration Examination
the prescribed Single MUST be  OJT  Demonstration
format Proprietorship provided:  Observation
2. Income  Workplace:
statement is real or
prepared in simulated
accordance work area
with generally  Appropriate
accepted tools and
accounting equipment
principles/Philip  Materials/s
pine Financial upplies
Reporting relevant to
Standards the activity
3. Statement of
Changes in
Equity is
prepared in
accordance
with generally
accepted
accounting
principles/Philip
pine Financial
Reporting
Standards
4. Balance Sheet
is prepared in
accordance
with generally
accepted
accounting
principles/Philip
pine Financial
Reporting
Standards
5. Statement of
Cash Flow is
prepared in

41
accordance
with generally
accepted
accounting
principles/Philip
pine Financial
Reporting
Standards
6. Financial
statements are
prepared in
accordance
with generally
accepted
accounting
principles/Philip
pine Financial
Reporting
Standards

LO2. ANALYZE FINANCIAL STATEMENTS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Financial 2. Financial The following  Online Lecture  Written


Statements are Ratios resources  Demonstration Examination
analyzed in MUST be  OJT  Demonstration
accordance provided:  Observation
with prescribed  Workplace:
format. real or
2. Report on simulated
financial work area
analysis is  Appropriate
prepared in tools and
accordance equipment
with industry  Materials/s
requirements. upplies
relevant to
the activity

Core Competencies: 248 hours


Unit of Competency: Prepare Financial Reports for Partnership
Module Title: Preparing Financial Reports for Partnership
Module Descriptor: This unit covers the knowledge, skills, and attitudes in
preparing financial reports manually for Partnership.
Nominal Duration: 24 hours

42
Summary of Learning Outcomes:

Upon completion of this module the students/trainees will be able to:

LO1. Prepare financial statements


LO2. Analyze financial statements

Details of Learning Outcomes:

LO1. PREPARE FINANCIAL STATEMENTS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Worksheet is 3. Financial The following  Online Lecture  Written


prepared using Statements for resources  Demonstration Examination
the prescribed Partnership MUST be  OJT  Demonstration
format provided:  Observation
2. Income  Workplace:
statement is real or
prepared in simulated
accordance work area
with generally  Appropriate
accepted tools and
accounting equipment
principles/Philip  Materials/s
pine Financial upplies
Reporting relevant to
Standards the activity
3. Statement of
Changes in
Equity is
prepared in
accordance
with generally
accepted
accounting
principles/Philip
pine Financial
Reporting
Standards
4. Balance Sheet
is prepared in
accordance
with generally
accepted
accounting
principles/Philip
pine Financial
Reporting
Standards
5. Statement of
Cash Flow is
prepared in
accordance
with generally
accepted

43
accounting
principles/Philip
pine Financial
Reporting
Standards
6. Financial
statements are
prepared in
accordance
with generally
accepted
accounting
principles/Philip
pine Financial
Reporting
Standards

LO2. ANALYZE FINANCIAL STATEMENTS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Financial 4. Financial The following  Online Lecture  Written


Statements are Ratios resources  Demonstration Examination
analyzed in MUST be  OJT  Demonstration
accordance provided:  Observation
with prescribed  Workplace:
format. real or
2. Report on simulated
financial work area
analysis is  Appropriate
prepared in tools and
accordance equipment
with industry  Materials/s
requirements. upplies
relevant to
the activity

Core Competencies: 248 hours


Unit of Competency: Prepare Financial Reports for Corporation
Module Title: Preparing Financial Reports for Corporation
Module Descriptor: This unit covers the knowledge, skills, and attitudes in
preparing financial reports manually for Corporation.
Nominal Duration: 24 hours

Summary of Learning Outcomes:

44
Upon completion of this module the students/trainees will be able to:

LO1. Prepare financial statements


LO2. Analyze financial statements

Details of Learning Outcomes:

LO1. PREPARE FINANCIAL STATEMENTS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Worksheet is 1.Financial The following  Online Lecture  Written


prepared using Statements for resources  Demonstration Examination
the prescribed Corporation MUST be  OJT  Demonstration
format provided:  Observation
2. Income  Workplace:
statement is real or
prepared in simulated
accordance work area
with generally  Appropriate
accepted tools and
accounting equipment
principles/Philip  Materials/s
pine Financial upplies
Reporting relevant to
Standards the activity
3. Statement of
Changes in
Equity is
prepared in
accordance
with generally
accepted
accounting
principles/Philip
pine Financial
Reporting
Standards
4. Balance Sheet
is prepared in
accordance
with generally
accepted
accounting
principles/Philip
pine Financial
Reporting
Standards
5. Statement of
Cash Flow is
prepared in
accordance
with generally
accepted
accounting

45
principles/Philip
pine Financial
Reporting
Standards
6. Financial
statements are
prepared in
accordance
with generally
accepted
accounting
principles/Philip
pine Financial
Reporting
Standards

LO2. ANALYZE FINANCIAL STATEMENTS

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Financial 1. Financial The following  Online Lecture  Written


Statements are Ratios resources  Demonstration Examination
analyzed in MUST be  OJT  Demonstration
accordance provided:  Observation
with prescribed  Workplace:
format. real or
2. Report on simulated
financial work area
analysis is  Appropriate
prepared in tools and
accordance equipment
with industry  Materials/s
requirements. upplies
relevant to
the activity

Core Competencies: 248 hours


Unit of Competency: Review Internal Control System
Module Title: Reviewing Internal Control System
Module Descriptor: This unit covers the knowledge, skills, and attitudes in
preparing financial reports manually for Corporation.
Nominal Duration: 24 hours

Summary of Learning Outcomes:

46
Upon completion of this module the students/trainees will be able to:

LO1. Check policy compliance


LO2. Prepare policy compliance report

Details of Learning Outcomes:

LO1. CHECK POLICY COMPLIANCE


Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Internal control 1. Internal The following  Online Lecture  Written


manual is Control resources  Demonstration Examination
prepared/update Fundamentals MUST be  OJT  Demonstration
d in accordance provided:  Observation
with industry  Workplace:
practice real or
2. Compliance is simulated
checked and work area
validated in  Appropriate
accordance with tools and
the internal equipment
control system  Materials/s
upplies
relevant to
the activity

LO2. PREPARE POLICY COMPLIANCE REPORT

Assessment Assessment
Contents Conditions Methodologies
Criteria Methods

1. Policy 1. Internal The following  Online Lecture  Written


compliance Control Policy resources  Demonstration Examination
reports are 2. Preparation of MUST be  OJT  Demonstration
prepared in Compliance provided:  Observation
accordance with Report  Workplace:
the internal real or
control system simulated
2. Policy work area
compliance  Appropriate
reports are tools and
submitted to equipment
management for  Materials/s
validation. upplies
3. Policy relevant to
compliance the activity
reports are filed
for future
reference.

47
48

You might also like