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Evidence Plan: Bookkeeping Nciii Page 1 of 2

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EVIDENCE PLAN

COMPETENCY STANDARD: BOOKKEEPING NCIII


UNIT OF COMPETENCY: JOURNALIZE TRANSACTIONS

QuestioningDemonstration &
Ways in which evidence will be collected

Written Test
Interview
The evidence must show that the trainee….

Determine the nature of business based on


P P
client information
Prepare list of asset, liability, equity, income,
and expense account titles in accordance with P P
industry practices *
Prepare accounting manual in accordance with
P P
industry practices
Gather, Check and verify documents in
accordance with verification and validation P P
processes.
Analyze documents* P P
Select account titles in accordance with
P P
standard selection process
Prepare journals in accordance with industry
practice and generally accepted accounting
P P
principles/Philippine Financial Reporting
Standards for transactions and events *
Determine debit account titles in accordance
P P
with chart of accounts
Determine credit account tiles in accordance
P P
with chart of accounts
Prepare explanation to journal entry in
P P
accordance with nature of transaction
Accurately prepared the journal entries P P
*Critical aspects of competency
Prepared by: ROY VICTOR F. SUMUGAT Date 12/20/2020
Date Developed: Nov. Document No.
16,2020
Issued by:
Bookkeeping Date Revised:
NCIII Developed by: Page 1 of 2
ROY VICTOR F.
Revision # 000
SUMUGAT
:
Checked by: Date
:

Date Developed: Nov. Document No.


16,2020
Issued by:
Bookkeeping Date Revised:
NCIII Developed by: Page 2 of 2
ROY VICTOR F.
Revision # 000
SUMUGAT

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