COMPETENCY BASED LEARNING MATERIALS

MODULES OF INSTRUCTIONS
A. COURSE DESIGN

COURSE TITLE : Bookkeeping

NOMINAL DURATION : 292 HRS
QUALIFICATION LEVEL : NC III
COURSE DESCRIPTION : This course is designed to enhance the
knowledge, skills and attitudes of the students to Lead workplace communication ,Lead small
teams, Develop and practice negotiation skills, Solve workplace problem related to work
activities, Use mathematical concepts and techniques, Use relevant technologies, Maintain an
effective relationship with clients/customers, Manage own performance, Apply quality
standards, Perform computer operations. It include core competencies such as; Journalize
transactions, Post transactions ,Prepare trial balance, Prepare financial reports, and Review
internal control system.

TRAINEE ENTRY REQUIREMENTS

Students/trainees must 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 computation
BASIC COMPETENCIES (20 hours)
Units of competency
1. Lead workplace communication
2. Lead small team
3. Develop and practice negotiation skills
4. Solve problem related to work activities
5. Use mathematical concepts and techniques
6. Use relevant technologies

COMMON COMPETENCIES (24 hours)

Units of competency
1. Maintain an effective relationship with clients/ customers
2. Manage own performance
3. Apply quality standards
4. Perform computer operations

CORE COMPETENCIES (248 hours)

Units of competency
1. Journalize transactions
2. Post transactions
3. Prepare trial balance
4. Prepare financial reports
5. Review internal control system
 COURSE STRUCTURE:
BASIC COMPETENCIES
(20 hours)
UNIT OF NOMINAL
MODULE TITLE LEARNING OUTCOMES
COMPETENCY DURATION
1. Lead workplace 1.1 Leading workplace 1.1.1 Communicate information
communication communication about workplace processes
1.1.2 Lead workplace discussions 4 hours
1.1.3 Identify and communicate
issues arising in the
workplace
2. Lead small 2.1 Leading small 2.1.1 Provide team leadership.
team team 2.1.2 Assign responsibilities
among members 4 hours
2.1.3 Set performance
expectation for team
members
2.1.4 Supervise team
performance
3. Develop and 3.1 Developing and 3.1.1 Identify relevant information
practice practicing in planning negotiations
negotiation negotiation 3.1.2 Participate in negotiations 2 hours
skills skills 3.1.3 Document areas for
agreement
4. Solve problem 4.1 Identifying/ 4.1.1 Explain the analytical
related to work determining techniques
activities fundamental 4.1.2 Identify the problem 2 hours
cause of 4.1.3 Determine the possible
problem cause/s of the problem
5. Use 5.1 Using 5.1.1 Identify mathematical tools
mathematical mathematical and techniques to solve
concepts and concepts and problem 4 hours
techniques techniques 5.1.2 Apply mathematical
procedures/solution
5.1.3 Analyze results
6. Use relevant 6.1 Using relevant 6.1.1 Study/ select appropriate
technologies technologies technology
6.1.2 Apply relevant technology 4 hours
6.1.3 Maintain/enhance relevant
technology
 COMMON COMPETENCIES
(24 hours)

UNIT OF NOMINAL
MODULE TITLE LEARNING OUTCOMES
COMPETENCY DURATION
1. Maintain an 1.1 Maintaining 1.1.1 Maintain a professional
effective client relations image 4 hours
relationship with 1.1.2 Meet client/customer
clients/ requirements
customers 1.1.3 Build credibility with
customers /clients
2. Manage own 2.1 Managing own 2.1.1 Plan own workload
performance performance 2.1.2 Maintain quality of own 5 hours
performance
2.1.3 Establish credibility with
customers/clients
3. Apply quality 3.1 Applying quality 3.1.1 Assess client service needs
standards standards 3.1.2 Assess own work 5 hours
3.1.3 Engage in quality
improvement
4. Perform 4.1 Performing 4.1.1 Identify and explain the
computer computer functions, general features 10 hours
operations operations and capabilities of both
hardware and software
4.1.2 Prepare and use appropriate
hardware and software
according to task
requirement
4.1.3 Use appropriate devices and
procedures to transfer
files/data
4.1.4 Produce accurate and
complete data according to
the requirements
4.1.5 Maintain computer system
 CORE COMPETENCIES
(248 hours)

UNIT OF NOMINAL
MODULE TITLE LEARNING OUTCOMES
COMPETENCY DURATION
1. Journalize 1.1 Journalizing 1.1.1 Prepare chart of accounts
transactions transactions for 1.1.2 Analyze documents 72 hours
single 1.1.3 Prepare journal entry
proprietorship
1.2 Journalizing 1.2.1 Prepare chart of accounts
transactions for 1.2.2 Analyze documents 24 hours
partnership 1.2.3 Prepare journal entry
1.3 Journalizing 1.3.1 Prepare chart of accounts
transactions for 1.3.2 Analyze documents 24 hours
corporation 1.3.3 Prepare journal entry
2. Post 2.1 Posting 2.1.1 Prepare ledger
transactions transactions 2.1.2 Transfer journal entries 16 hours
2.1.3 Summarize ledger
3. Prepare trial 3.1 Preparing trial 3.1.1 List account titles and
balance balance transfer balances from the 16 hours
ledger
3.1.2 Summarize trial balance
4. Prepare 4.1 Preparing 4.1.1 Prepare financial statements
financial reports financial reports 4.1.2 Analyze financial statements 24 hours
for single
proprietorship
4.2 Preparing 4.2.1 Prepare financial statements
financial reports 4.2.2 Analyze financial statements 24 hours
for partnership
4.3 Preparing 4.3.1 Prepare financial statements
financial reports 4.3.2 Analyze financial statements 24 hours
for corporation
5. Review internal 5.1 Reviewing 5.1.1 Check policy compliance
control system internal control 5.1.2 Prepare policy compliance 24 hours
system report
ASSESSMENT METHODS:
 Observation
 Demonstration
 Written test
 Portfolio

COURSE DELIVERY:
 School based
 Dual training/on-the-Job-training
 Modular/self-paced instruction

RESOURCES:
TOOLS EQUIPMENT
 Stapler  Computer/Laptop
 Calculators  Aircon unit
 LCD Projector
 Teacher’s Table/Chair
 Arm Chairs
 White Board
MATERIALS
 Pencils
 Pencil Erasers
 Ballpens
 Ruler
 Journals (assorted
columns)
 Ledger
 Worksheets (assorted)
 Acetate
 Marker
 Diskettes/CD
 Envelopes (Long)
 Registration Forms
 Teacher’s Record Book
 Worksheets (Asstd.)
 Marker Ink
 Ledger Book
 Staple Wire

TRAINER’S QUALIFICATIONS:
 Must have completed Trainer’s Training Methodology Course (TTMC) or its equivalent
 Must be able to communicate effectively both orally and in written form
 Must be physically, emotionally, psychologically and mentally fit
 Must have at least three (3) years experience in the industry
 Must possess good moral character
 MODULES OF INSTRUCTION
BASIC COMPETENCIES
UNIT OF COMPETENCY : LEAD WORKPLACE COMUNICATION

MODULE TITLE : LEADING WORKPLACE COMMUNICATION

MODULE DESCRIPTOR : This module covers the knowledge, skills and attitudes
required to prepare different reports required in the workplace

NOMINAL DURATION : 4 hours

PREREQUISITE : Before entering this module the student/trainee must be able to

participate in workplace communication

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

LO1. COMMUNICATE INFORMATION ABOUT WORKPLACE PROCESSES

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
 Appropriate  Method of The  Discussion  Direct
communication communication students/trainees  Role play observation
method is  Communication must be provided  Brainstorming  Interview
selected skills with the following:
 Multiple  Communication
operations tools  Simulated
involving  Questioning workplace
several topic techniques environment
areas are  Communication
communicated tools
 Question are  Variety of
used to gain information’s
extra
information
 Correct sources
of information
are identified
 Information is
selected and
sequenced
correctly when
required
 Verbal and
written reporting
are maintained
in both familiar
and unfamiliar
situations
 LO2. LEAD WORKPLACE DISCUSSIONS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGI ASSESSMENT

CRITERIA ES: METHODS:

 Response to  Method/techniq The students /trainees  Discussion  Direct

workplace issues ues of must be provided with  Role play observation
are sought discussion the following:  Brainstorming  Interview
 Response to  How to lead
workplace issues discussion  Simulated
are provided when  How to solicit workplace
sought response environment
 Constructive  Communication
contributions are tools
made to workplace  Variety of
discussion on such information’s
issues as
production, quality
and safety
 Goals and aims of
actions under taken
in the workplace are
communicated

LO3. IDENTIFY AND COMMUNICATE ISSUES ARISING IN THE WORKPLACE

ASSESSMENT CONTENTS CONDITION: METHODOLOGIES: ASSESSMENT

CRITERIA
METHODS:

 Issues and  Identify problems and The students  Discussion  Direct

problems are issues /trainees must be  Role play observation
identified as they  Organizing provided with the  Brainstorming  Interview
arise information on following:
 Information problem and issues
regarding problems  Relating problems  Simulated
and issues are and issues workplace
organized  Communication environment
coherently to ensure barriers affecting  Communication
clear and effective workplace discussions tools
communication  Variety of
 Dialog is initiated information’s
with appropriate
personnel
 Communication
problems and issues
are addressed as
they arises
 UNIT OF COMPETENCY : LEAD SMALL TEAM
MODULE TITLE : LEADING SMALL TEAM
MODULE DESCRIPTOR : This module covers the knowledge, skills and attitudes
required to lead small team including setting and maintaining
team and individual performance standard.
NOMINAL DURATION : 4 hours
PREREQUISITE : Before entering this module, the student/learner must be able
to demonstrate competency in working in a team environment

SUMMARY OF LEARNING OUTCOMES:

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

LO1. Provide team leadership

LO2. Assign responsibilities among members

LO3. Set performance expectation for team members

LO4. Supervise team performance

LO1. PROVIDE TEAM LEADERSHIP

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
 Work  Communication The  Traditional/lecture  Direct
requirements skills required students/trainees  Demonstration observation
are identified for leading must be provided  Case studies  Interview
and prescribed small team with the following:
to members  Skills and
 Reasons for techniques in  Learning
instructions promoting team materials
and building - team building
requirements  Negotiating manual
are properly skills - catalogs
disseminated  Up to date - brochures
to team dissemination of  Simulated team
members instruction and
 Team requirements to
members members
questions,  Art of listening
problems, and treating
concerns are individual team
recognized, members
discussed and concern
dealt
accordingly
 LO2. ASSIGN RESPONSIBILITIES AMONG MEMBERS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
 Duties and  Duties and  The  Traditional/lecture  Direct
responsibilities responsibilities students/trainee  Demonstration observation
are allocated in of each team s must be  Interview
respect to the member provided with
skills,  Skills in the following:
knowledge and identifying
attitudes of individual skills,  Learning
every team knowledge and materials
member attitude as - relevant legal
 Duties are basis for requirements
allocated having allocating - manuals
regard to responsibilities
individual  Knowledge in
preference, identifying each
domestic and team member
personal duties and
considerations responsibilities
 Duties and
responsibilities
of each member
are properly
identified and
defined

LO3. SET PERFORMANCE EXPECTATION FOR TEAM MEMBERS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
 Performance The  Traditional/lecture  Direct
expectations  Knowledge and students/trainees  Demonstration observation
are established skills in setting must be provided  Case studies  Interview
based on client individual with the following:
needs and performance
according to target/expectatio  Performance
assigned n expectation
requirements  Team members worksheet
 Performance duties and  Relevant legal
expectations responsibilities requirements
are based on  Employee
individual team policies and
member’s procedures
duties and  Defining
responsibilities performance
 Performance expectations
expectations criteria
are discussed
and
disseminated
to individual
team member.
 LO4. SUPERVISE TEAM PERFORMANCE

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
 Monitor team The  Traditional/lecture  Written
member’s  Knowledge students/trainees  Demonstration examination
performance and skills in must be provided  Modular  Direct
in respect to monitoring with the following: observation
the defined team member
performance performance  Performance
criteria  Monitoring expectation
 Provide team team operation worksheet
members with to ensure client  Relevant legal
feedback, needs and requirements
positive satisfaction
support and  Methods of
advice on monitoring
strategies to performance
overcome any  Informal/formal
difficulties counseling
 Inform team skills
members of
any changes
in the priority
allocated to
assignment or
task
 Provide
communicatio
n follow-up on
all issues
affecting the
team.
 UNIT OF COMPETENCY : DEVELOP AND PRACTICE NEGOTIATION SKILLS

MODULE TITLE : DEVELOPING AND PRACTICING NEGOTIATION SKILLS

MODULE DESCRIPTOR : This module 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 the module, the learner/students must be able to:

LO1. Plan negotiations

LO2. Participate in negotiations

LO1. PLAN NEGOTIATIONS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT
CRITERIA METHODS:
 Information on   The  Lecturette  Written
preparing for  Collecting students/learne  Group discussion  Interview
negotiation is information rs must be  Practical application  demonstration
identified and  Preparing for provided with
included in the negotiation the following:
plan  Positive
 Information on negotiating  Room with
creating non  Creating non facilities
verbal verbal necessary for
environments for environments the negotiation
positive  Active listening process
negotiating is  Different  Human
identified and questioning resources
included in the techniques (negotiators)
plan  Ensure
 Information on correctness and
active listening up to date
is identified and information
included in the  Personal attributes
plan  Interpersonal skills
 Information on  Analytic skills
different
questioning
techniques is
identified and
included in the
plan
 Information is
checked to
ensure it is
correct and up-
to- date
 LO2. PARTICIPATE IN NEGOTIATIONS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
 Criteria for  Questioning  The  Lecturette  Written
successful techniques students/learner  Group discussion  Interview
outcome are  Codes of s must be  Film showing  Demonstration
agreed upon practice and provided with
by all parties guidelines for the following:
 Desired the organization
outcome of all  Organizations  Room with
parties are policy and facilities
considered procedures for necessary for
 Appropriate negotiations the negotiation
language is  Decision process
used making and  Human
throughout the conflict resources
negotiation resolution (negotiators)
 A variety of strategies
questioning procedures
techniques are  Problem solving
used strategies on
 The issues and how to deal with
processes are unexpected
documented questions and
and agreed attitudes during
upon by all negotiation
parties  Flexibility
 Possible  Empathy
solutions are  Interpersonal
discussed and skills to develop
their viability rapport with
assessed other parties
 Areas for  Communication
agreement are skills (verbal
confirmed and and listening)
recorded  Observation
 Follow-up skills
action is  Negotiation
agreed upon skills
by all parties
 UNIT OF COMPETENCY : SOLVE WORKPLACE PROBLEM RELATED TO
WORK ACTIVITIES

MODULE TITLE : IDENTIFYING / DETERMINING FUNDAMENTAL CAUSE OF

PROBLEM

MODULE DESCRIPTOR : This module expresses the competency required to apply

problem solving techniques to identify/determine fundamental cause problem

NOMINAL DURATION : 2 hours

SUMMARY OF LEARNING OUTCOMES:

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

LO1. Explain the analytical techniques

LO2. Identify the problem
LO3. Determine the possible cause/s of the problem

LO1. Explain the analytical techniques

ASSESSMENT CONTENTS CONDITIONS METHODOLOGIES ASSESSMENT

CRITERIA : METHODS:

 Importance  Observation, The students  Direct observation  Written

and investigation & /trainees must  Simulation/role  Practical/performan
application of analytical be provided with playing ce test
analytical techniques the following:  Case studies
techniques  Brainstorming  Courseware
are explained  Cause and  Learning
 Analytical effect diagrams materials
techniques  PARETO /guides
such as analysis  Computer
brainstorming,  SWOT analysis  OHP
cause and  GANT chart
effects  PERT CPM &
diagrams, graph
PARETO  SCATTERGRA
analysis, MS
SWOT
analysis,
GANT chart,
PERT CPM &
graphs, and
scatter grams
are defined
 LO2. Identify the problem

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
 Variances are  Normal operating The students  Direct observation  Written
identified from parameters & product /trainees must be  Simulation/role playing  Practical
normal operating quality provided with the
 Case studies /performance
parameters and  Identifying & clarifying following:
test
product quality the nature of problem  Courseware
 Extent, cause,  Application of analytical  Learning materials
and nature of the techniques /guides
problem are  Computer
defined based on  OHP
observation,
investigation and
analytical
techniques
 Problems are
clearly stated and
specified

LO3. Determine the possible cause/s of the problem

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
• Possible cause/s of • Non-routine The students/trainees  
problem are process and must be provided  Direct observation  Written
identified based on quality problems with the following:  Simulation/role playing  Practical/perf
experience & the • Teamwork and  Case studies ormance test
use of problem work allocation • Courseware
solving problem • Learning
tools/analytical • Safety and materials/guides
techniques emergency • Computer
• Possible cause situations and • OHP
statements are incidents
developed
• Fundamental
causes are
explained
 UNIT OF COMPETENCY : USE MATHEMATICAL CONCEPTS AND
TECHNIQUES

MODULE TITLE : USING MATHEMATICAL CONCEPTS AND

TECHNIQUES

MODULE DESCRIPTOR : This module 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 the module, the learner/students must be able to:

LO1. Identify mathematical tools and techniques to solve problems

LO2. Apply mathematical procedure/solution

LO3. Analyze results

LO1. Identify mathematical tools and techniques to solve problems

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIE ASSESSMENT
CRITERIA S: METHODS:

• Problem areas based  Four Fundamental The students/learners  Lecturette

on given condition are Operations must be provided  Self-pace  Written
identified  Steps in solving a with the following:  Group discussion  Demonstration
• Mathematical problem
techniques based on  Standard formulas  Manuals
 Conversion  Hand-outs
the given problem are
 Measurement  Problem set
selected
 Conversion table
 Table of formulas
 Measuring tools

LO2. Apply mathematical procedure/solution

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIE ASSESSMENT

CRITERIA S: METHODS:

• Mathematical • Problem-based The students  Lecturette

techniques based on questions /learners must be  Self-pace  Written
the problem identified • Estimation provided with the  Group  Oral interview
are applied • Use of following: discussion
• Mathematical mathematical  Practical
computations are tools and • Manuals work
approach
performed to the level standard • Hand-outs
of accuracy required formulas • Calculator
for the problem • Mathematical • Measuring
• Results of techniques tools/devices
mathematical • Case problems
computation based on
job requirements is
determined and
verified
 LO3. Analyze results

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
• Results of • Four The • Lecturette  Written
application based Fundamental students/learners • Self-pace  Oral
on expected and Operations must be provided • Group discussion
required • Steps in solving with the following: • Research study
specifications and a problem
outcome is • Standard • Manuals
reviewed formulas • Hand-outs
• Appropriate action • Conversion • Problem set
in case of error is • Measurement • Conversion table
applied • Table of formulas
• Measuring tools
 UNIT OF COMPETENCY : USE RELEVANT TECHNOLOGIES

MODULE TITLE : USING RELEVANT TECHNOLOGIES

MODULE DESCRIPTOR : This module covers the knowledge, skills and

attitudes required in selecting, sourcing and applying appropriate and affordable technologies in
the workplace.

NOMINAL DURATION : 4 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of the module, the learner/students must be able to:

LO1. Study/select appropriate technology

LO2. Apply relevant technology

LO3. Maintain/enhance relevant technology

LO1. Study/select appropriate technology

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
• Appropriate  Machineries/equip The students/learners  Lecturette • Written
technology are ment and their must be provided with  Self-pace • Interview
studied based on application the following:  Group discussion
work requirements  Software/programs  Film showing
• Appropriate  Manuals
technology are  Hand-outs
identified and  Multimedia
selected based on  Video tape
work requirements  Brochures
 CD’s
 Internet access
 Computer

LO2. Apply relevant technology

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
• Relevant technology is • Office technology The students/learners
used in carrying out • Iceplant technology must be provided with • Lecturette •Written
function based on work • System technology the following: • Self-pace •Interview
requirements • Information
• Applicable software technology • Manuals
• Group discussion
and hardware is used • Training technology • Hand-outs • Film showing
as per job requirement • Different software / • Multimedia
• Management concept Hardware • Video tape
are observed as per • 5S (Proper House • Brochures
established industry Keeping) • CD’s
practices • Internet access
• Computer
 LO3. Maintain/enhance relevant technology

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
• Maintenance of • Corrective and The students/learners • Lecturette
technology is applied in preventive must be provided with • Self-pace •Written
accordance with the maintenance the following: • Group discussion •Interview
industry standard • Upgrading of • Film showing
operating procedure, technology • Manuals
manufacturer’s operating • Communication • Hand-outs
guidelines and Skills • Multimedia
occupational health and • Organizational set- • Video tape
safety procedure up/work flow • Brochures
• Updating of technology • CD’s
is maintained through • Internet access
continuing education or • Computer
training in accordance
with job requirement
• Appropriate action for
technology failure/
defect is immediately
reported to the
concerned/ responsible
person or section
 MODULES OF INSTRUCTION
COMMON COMPETENCIES

BOOKKEEPING NC III

UNIT OF COMPETENCY : MAINTAIN AN EFFECTIVE RELATIONSHIP WITH

CLIENTS/CUSTOMERS
MODULE TITLE : MAINTAINING CLIENT RELATIONS

MODULE DESCRIPTOR : This module covers the knowledge, skills and attitudes
required in building and maintaining an effective relationship with clients, customers and the
public. It involves maintaining professional image, meeting client’s requirements, and building
credibility with customers

NOMINAL DURATION : 4 hours

SUMMARY OF LEARNING OUTCOMES:

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

LO1. Maintain a professionnel image

LO2. Meet client/customer requirements

LO3. Build credibility with customers/clients

LO1. Maintain a professional image

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
• Uniform and personal • Stance • Stance • Lecture • Interview
grooming is maintained • Posture • Posture • Discussion •Demonstration
in accordance with • Body language • Body language • Group work with questioning
established policies and • Grooming • Grooming
procedures • Standing orders • Standing orders
• Stance, posture, body • Company policy • Company policy and
language, and other and procedures procedures
personal presence is
maintained according to
required standards
• Visible work area is
kept tidy and uncluttered
• Equipment are stored
according to assignment
requirements

LO2. Meet client/customer requirements

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
• Assignment • Assignment The students  Lecture
instructions and post instructions /learners must be  Discussion Demonstration
orders are identified • Post orders provided with the  Group work With questioning
and understood • Reviewing following:
according to standard assignment
procedures instructions  Access to
• Scope to modify • Discussion workplace
instructions/orders is techniques with location or
accomplished in light client/customer simulated
of changed situations • Implementing workplace
• Client required changes environment
requirements are met • Referral to  Materials
according to the appropriate relevant to the
assignment employer/personnel unit
instructions • Clarification of  Company
• Changes to client needs and policy and
client’s needs and instructions procedures
requirements are  Assignment
monitored and instruction
appropriate action is
taken
• All
communication with
the client or customer
is cleared and
complied with
assignment
requirements

LO3. Build credibility with customers/clients

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
• Client • Interpersonal skills • Lecture • Interview
expectations for • Customer service The students/learners • Discussion • Demonstration
reliability, punctuality skills must be provided with • Group work with questioning
and appearance are • Telephone etiquette the following:
adhered to • Maintaining records
• Possible causes • Company policy and
of client/customer procedures manual
dissatisfaction is • Appropriate tools and
identified, dealt with materials relevant to
and recorded the unit
according to • Access to workplace
employer policy location or simulated
• Client is fully workplace environment
informed of all
relevant security
matters in a timely
manner and
according to agreed
reporting procedures
 UNIT OF COMPETENCY : MANAGE OWN PERFORMANCE

MODULE TITLE : MANAGING OWN PERFORMANCE

MODULE DESCRIPTOR : This unit covers the knowledge, skills and attitudes
required in effectively managing own workload and
quality of work

NOMINAL DURATION : 5 hours

SUMMARY OF LEARNING OUTCOMES:

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

LO1. Plan own workload

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

LO1. Plan own workload

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
• Tasks are accurately The students/learners • Lecture  Interview
identified according to • Assignment must be provided with • Discussion  Demonstrati
instructions instructions the following: • Role play on with
• Work plans are • Verbal instructions questioning
developed according • Policy documents  Task list  Written report
to assignment • Duty statements  Work schedules
requirements and • Self-assessment  Assignment
employer policy • Daily tasks instructions
• Priority and timelines • Weekly tasks
are allocated to each • Regularly or
task irregularly occurring
• Tasks deadlines are tasks
known and complied • Allocating priority
with whenever and timelines
possible
• Work schedules are
known and completed
according to agreed
time frames

LO2. Maintain quality of own performance

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
• Personal • Monitoring • Quality procedures • Lecture • Interview
performance personal manual • Discussion • Written report
continually monitored performance • Evaluation report • Role play
against agreed • Determining forms
performance performance • Logbooks
standards standards • Operational manual
• Advice and • Interpreting • Assessment
guidance sought work standards instruments
when necessary to • Quality of
achieve or maintain work
agreed standards
• Guidance from
management applied
 to achieve or
maintain agreed
standards
• Standard of
work clarified and
agreed according to
employer policy and
procedures

LO3. Establish credibility with customers/clients

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
• Client expectations for • Interpersonal skills The students/learners • Lecture • Interview
reliability, punctuality • Customer service must be provided with • Discussion • Demonstration
and appearance are skills the following: • Group work with questioning
adhered to • Telephone etiquette
• Possible causes of • Maintaining • Company policy and
client/customer records procedures manual
dissatisfaction is • Appropriate tools
identified, dealt with and materials
and recorded relevant to the unit
according to employer • Access to workplace
policy location or simulated
• Client is fully informed workplace
of all relevant security environment
matters in a timely
manner and according
to agreed reporting
procedures
• Client expectations for
reliability, punctuality
and appearance are
adhered to
• Possible causes of
client/customer
dissatisfaction is
identified, dealt with
and recorded
according to employer
policy
• Client is fully informed
of all relevant security
matters in a timely
manner and according
to agreed reporting
procedures
 UNIT OF COMPETENCY : APPLY QUALITY STANDARDS

MODULE TITLE : APPLYING QUALITY STANDARDS

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes
needed to apply quality standards in the workplace. It
includes application of relevant procedures and other
client requirements

NOMINAL DURATION : 5 hours

SUMMARY OF LEARNING OUTCOMES:

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

LO1. Assess client service needs

LO2. Assess own work

LO3 Engage in quality improvement

LO1. ASSESS CLIENT SERVICE NEEDS

ASSESSMENT CRITERIA CONTENTS CONDITIONS: METHODOLOGIE ASSESSMENT

S: METHODS:

• Work instruction is obtained • Communication The  Lecture •Interview

and work is carried out in skills students/learners  Discussion •Written
accordance with standard • Client relation •Demonstration
must be provided  Hands on
operating procedures • Salon services with questioning
• Client needs are evaluated • Documentation
with the following:  Role play
base on workplace procedures
standards and specifications • Handling of  Office supplies
• Salon services is analyzed complaints  Forms
against clients needs  Log book
• Salon services are explained
and consulted with the client
• Faults on clients and any
identified causes are
recorded and/or reported to
the supervisor concerned in
accordance with workplace
procedures
• Client’s profile and service
extended to them are
documented in accordance
with workplace procedures

LO2. Assess own work

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
• Documentation relative • Documentation The udents/learners  Lecture  Interview
to quality within the • Workplace quality must be provided with  Discussion  Written
company is identified standards the following:
 Hands on report
and use • Feedback
• Completed work is • Self-assessment • Office supplies
checked against procedures • Forms
workplace standards • Job analysis • Log book
relevant to the tasks
undertaken
• Errors are identified
and improved on
• Information on the
quality and other
indicators of individual
performance is recorded
in accordance with
workplace procedures
• In cases of deviations
from specific quality
standards, causes are
documented and
reported in accordance
with the workplace
standards operating
procedures
• Feedback is collected
and analyzed base on
required quality
standards

LO3 Engage in quality improvement

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
• Process improvement • Service processes The students/learners  Lecture  Interview
procedures are and procedures must be provided with  Discussion  Written report
participated in relative • Client service the following:
to workplace • Environmental
assignment regulations • Office supplies
• Work is carried out in • New trends and • Forms
accordance with technology • Log book
process improvement awareness • Quality standard
procedures • Transparent manual
• Performance of management
operation or quality of • Work values
product of service to
ensure client
satisfaction is
monitored
 UNIT OF COMPETENCY : PERFORM COMPUTER OPERATIONS

MODULE TITLE : PERFORMING COMPUTER OPERATIONS

MODULE DESCRIPTION : This module covers the knowledge, skills and attitudes
needed to perform computer operations. This includes
inputting, accessing, producing and transferring data
using appropriate hardware and software.

SUGGESTED DURATION : 10 hours

SUMMARY OF LEARNING OUTCOMES:

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

LO1. Identify and explain the functions, general features and capabilities of both
Hardware and software
LO2. Prepare and use appropriate hardware and software according to task
requirement
LO3. Use appropriate devices and procedures to transfer files/data
LO4. Produce accurate and complete data according to the requirements
LO5. Maintain computer system

LO1. Identify and explain the functions, general features and capabilities of both
hardware and software
ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT
CRITERIA METHODS:
1. General features of the  Main types of The trainees /students  Self- - Written/oral
computer are explained computers and must be provided with paced/modular examination
according to sequence of basic features of the following:  Demonstration - Practical
operation. different operating • Equipment and  Small group demonstration
2. Functions of computer systems accessories discussion - interview
hardware and software  Main parts of a -Personal computer  Distance education
are identified and computer -Network system
explained. -Communication
 Storage devices and
3. Types of peripheral equipment
basic categories of
devices are identified. - Printer
memory
4. Connections between - Scanner
computer and peripheral  Types of software - Keyboard
devices are explained.  Peripheral devices - Mouse
• Supplies and
materials
- Office supplies
- Diskettes
- CDs
- Zip disks
•Tools
- Set of screw driver
•Learning materials
-Learning elements
/activity sheets
- Manufacturer’s
manual
 LO2. Prepare and use appropriate hardware and software according to task
requirement
ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT
CRITERIA METHODS:
1. Requirements of task are • Basic ergonomics of The 1. –Self-paced/modular
determined. keyboard and trainees/students
2. -Demonstration -Written/oral
2. Prepared and used computer use must3. be provided -Small group examination
hardware components • Standard operating with the following: discussion
correctly and according to procedures in entering 4.Equipment -Distance education - Practical
task requirement. and saving data into and demonstration
3. Task is planned to ensure the computer accessories
OH & S guidelines and • Storage media - Personal - Interview
procedures are followed. • Ergonomic guidelines computer
Network
system
- Communication
equipment
- Printer
- Scanner
- Keyboard
- Mouse
 Supplies and
materials
- Office supplies
- Diskettes
- CDs
- Zip disks
Tools
-Set of screw
driver
 Learning
materials
- Learning
elements/activity
sheets
- Manufacturer’s
manual

LO3. Use appropriate devices and procedures to transfer files/data

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT
CRITERIA METHODS:
1. Correct • Procedures/techniques The trainees • Self-paced/modular • Written/oral
program/application is in accessing /students must be • Demonstration examination
selected based on job Information provided with the • Small group • Practical
requirements • Desktop Icons following: discussion demonstration
2. Program/application • Keyboard techniques • Equipment and • Distance education • interview
containing the based on OHS accessories
information required is requirements - Personal
accessed in accordance computer
with the company - Network system
procedures -Communication
3. Desktop icons are equipment
correctly selected, -Printer
opened and closed for -Scanner
navigation purposes. -Keyboard
4. Keyboard techniques is -Mouse
carried out in line with • Supplies
OHS requirements for and materials
safe use of keyboards -Office supplies
-Diskettes
-CDs
-Zip disks
•Tools
 -Set of screw driver
•Learning materials
-Learning
elements/activity
sheets
-Manufacturer’s
manual

LO4. Produce accurate and complete data according to the requirements

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1.Entered data is The trainees
processed using • Software /students must be • Self-paced/modular • Written/oral
appropriate software commands provided with the • Demonstration examination
commands • Operation and use following: • Small group • Practical
2.Printed out data as of peripheral discussion demonstration
required using devices  Equipment and • Distance education • Interview
computer • Procedures in accessories
hardware/peripheral transferring - Personal computer
devices is in files/data - Network system
accordance with - Communication
standard operating equipment
procedures - Printer
3.Transferred files/data - Scanner
between compatible - Keyboard
systems using - Mouse
computer software,  Supplies and
hardware/peripheral materials
devises is in - Office supplies
accordance with - Diskettes
standard operating - CDs
procedures - Zip disks
 Tools
- Set of screw driver
 Learning materials
- Learning
elements/activity
sheets
-Manufacturer’s
manual

LO5. Maintain computer system

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. Cleaning, minor • Cleaning, Minor The trainees/students • Self-paced/modular • Written/oral
maintenance and Maintenance and must be provided with • Demonstration examination
replacement of Replacements of the following: • Small group • Practical
consumables are Consumables • Equipment and discussion demonstration
implemented in • Creating More accessories • Interview
accordance with Space in the Hard - Personal computer
standard operating Disk - Network system
procedures • Reviewing - Communication
2. Procedures for Programs equipment
ensuring security of • Deleting Unwanted - Printer
data including regular Files - Scanner
back-ups and virus • Checking Hard - Keyboard
checks are Disk for Errors - Mouse
implemented in • Viruses and Up to • Supplies and
accordance with Date Anti-Virus materials
standard operating Programs - Office supplies
procedures - Diskettes
3. Basic file maintenance - CDs
procedures are - Zip disks
implemented in line • Tools
with the standard - Set of screw driver
operating procedures • Learning materials
- Learning
elements/activity
sheets
- Manufacturer’s
manual
MODULES OF INSTRUCTION
CORE COMPETENCIES
BOOKKEEPING NC III
 UNIT OF COMPETENCY : JOURNALIZE TRANSACTIONS

MODULE TITLE : JOURNALIZING TRANSACTIONS FOR SINGLE

PROPRIETORSHIP

MODULE DESCRIPTOR : This module 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

LO1. PREPARE CHART OF ACCOUNTS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT
CRITERIA METHODS:
1. List of asset, • Definition and The students/trainees • Group discussion  Written test
liability, equity, income, functions of must be provided with • Interaction  Practical
and expense account Bookkeeping and the following: • Lecture /performance
titles are prepared in Accounting. • Practical exercises test
accordance with • Types of business  Calculator  Interview
Generally Accepted organization  Paper
Accounting Principles. • Types of business  Learning Materials
2. Chart of activities  Pencil
Accounts is coded • Basic Accounting Eraser
according to industry Equation
practice. • Basic Financial
Statement

LO2. ANALYZE DOCUMENTS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. Documents are • Types of Business The students/trainees • Group discussion • Written test
gathered, checked Documents must be provided with • Interaction •Practical
and verified in • Account Title the following: • Lecture /performance
accordance with Selection • Practical exercises test
verification and  Calculator • Interview
validation processes.  Paper
2. Account titles are  Learning Materials
selected in  Pencil
accordance with  Eraser
standard selection  Sample Business
processes. Documents
 LO3. PREPARE JOURNAL ENTRY

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. Journal entries are • Generally The students/trainees • Group discussion • Written test
prepared in Accepted must be provided with • Interaction  Practical
accordance with Accounting the following: • Lecture /performance
generally accepted Principles • Calculator test
accounting principles. • Accounting • Journal Paper • Interview
2. Debit and credit Equation • Learning Materials • Practical
account titles are • Journalizing of • Pencil exercises
determined in Proprietor account • Eraser
accordance with chart titles • Philippine Financial
of accounts. Reporting Standards
3. Explanation to journal
entry is prepared in
accordance with the
nature of transaction.
 UNIT OF COMPETENCY : JOURNALIZE TRANSACTIONS

MODULE TITLE : JOURNALIZING TRANSACTIONS FOR

PARTNERSHIP

MODULE DESCRIPTOR : This module covers 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

LO1. PREPARE CHART OF ACCOUNTS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. List of asset, liability, The students/trainees • Group discussion  Written test
equity, income, and • Definition and must be provided with • Interaction  Practical/perf
expense account titles functions of the following: • Lecture ormance test
are prepared in Bookkeeping and • Practical exercises  Interview
accordance with Accounting.  Calculator
Generally Accepted • Types of business  Paper
Accounting Principles. organization  Learning Materials
2. Chart of Accounts is • Types of business  Pencil
coded according to activities  Eraser
industry practice. • Basic Accounting
Equation
• Basic Financial
Statement

LO2. ANALYZE DOCUMENTS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. Documents are • Types of Business The students/trainees • Group discussion • Written test
gathered, checked Documents must be provided with • Interaction • Practical
and verified in • Account Title the following: • Lecture /performance
accordance with Selection • Practical exercises test
verification and • Calculator • Interview
validation processes. • Paper
2. Account titles are • Learning Materials
selected in • Pencil
accordance with • Eraser
standard selection  Sample Business
processes. Documents
 LO3. PREPARE JOURNAL ENTRY
ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT
CRITERIA METHODS:
1. Journal entries are • Generally Accepted The students/trainees  Group discussion • Written test
prepared in Accounting must be provided with  Interaction • Practical
accordance with Principles the following:  Lecture /performance
generally accepted • Accounting test
accounting principles. Equation  Calculator • Interview
2. Debit and credit • Journalizing of  Journal Paper • Practical
account titles are Partnerships  Learning Materials exercises
determined in account titles  Pencil
accordance with chart  Eraser
of accounts.  Philippine Financial
3. Explanation to journal Reporting
entry is prepared in Standards
accordance with the
nature of transaction.
 UNIT OF COMPETENCY : JOURNALIZE TRANSACTIONS

MODULE TITLE : JOURNALIZING TRANSACTIONS FOR

CORPORATION

MODULE DESCRIPTOR : This module covers 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

LO1. PREPARE CHART OF ACCOUNTS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. List of asset, liability, • Definition and The students/trainees  Group discussion  Written test
equity, income, and functions of must be provided with  Interaction  Practical/perf
expense account titles Bookkeeping and the following:  Lecture ormance test
are prepared in Accounting.  Practical exercises  Interview
accordance with • Types of business  Calculator
Generally Accepted organization  Paper
Accounting Principles. • Types of business  Learning Materials
2. Chart of Accounts is activities  Pencil
coded according to • Basic Accounting  Eraser
industry practice. Equation
• Basic Financial
Statement

LO2. ANALYZE DOCUMENTS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. Documents are  Types of The students/trainees  Group discussion • Written test
gathered, checked Business must be provided with  Interaction • Practical
and verified in Documents the following:  Lecture /performance
accordance with  Account Title  Practical exercises test
verification and Selection  Calculator • Interview
validation processes.  Paper
2. Account titles are  Learning Materials
selected in  Pencil
accordance with  Eraser
standard selection  Sample Business
processes. Documents
 LO3. PREPARE JOURNAL ENTRY

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. Journal entries are • Generally Accepted The students/trainees  Group discussion  Written test
prepared in Accounting must be provided with  Interaction  Practical/perf
accordance with Principles the following:  Lecture ormance test
generally accepted • Accounting  Interview
accounting principles. Equation  Calculator  Practical
2. Debit and credit • Journalizing of  Journal Paper exercises
account titles are Corporation  Learning Materials
determined in account titles  Pencil
accordance with chart  Eraser
of accounts.  Philippine Financial
3. Explanation to journal Reporting Standards
entry is prepared in
accordance with the
nature of transaction.
UNIT OF COMPETENCY : POST TRANSACTIONS

MODULE TITLE : POSTING TRANSACTIONS

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
posting transactions manually for all types of business
organizations and business activities.

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

 LO1. PREPARE LEDGER

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. Ledger for the list of  Posting Procedure The students/trainees  Group discussion  Written test
asset, liability, and for all types of must be provided with  Interaction  Practical/per
equity account titles business the following:  Lecture formance test
are prepared in organization and Practical exercises
accordance with the activities. • Calculator
Chart of Accounts • Ledger
2. Ledger for the list of • Learning Materials
income and expense • Pencil
account titles are • Eraser
prepared in • Ruler
accordance with the • Chart of Accounts
Chart of Accounts of all types of
business
organizations.

LO2. TRANSFER JOURNAL ENTRIES

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. Journal entries are • Posting Procedure The students/trainees • Group discussion • Written test
transferred in for all types of must be provided with • Interaction •Practical/perfor
chronological order business the following: • Lecture mance test
2 Postings are done with organizations. • Interview
100% accuracy • Calculator
• Learning Materials
• Pencil
• Eraser
• Ledger
• Ruler

LO3. SUMMARIZE LEDGER

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. Debits & Credits for • Balance Extraction The students/trainees • Group discussion • Written test
each ledger account must be provided with • Interaction  Practical/perf
are added accurately. the following: • Lecture ormance test
2. Balances are • Practical exercise
extracted with 100% • Calculator
accuracy • Paper
• Learning Materials
• Pencil
• Eraser
• Ledger
 UNIT OF COMPETENCY : PREPARE TRIAL BALANCE

MODULE TITLE : PREPARING TRIAL BALANCE

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
preparing trial balance for all types of business
organizations.

NOMINAL DURATION : 16 hours

SUMMARY OF LEARNING OUTCOMES:

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

LO1. List account titles and transfer balances from the ledger

LO2. Summarize trial balance

LO1. LIST ACCOUNT TITLES & TRANSFER BALANCES FROM THE LEDGER

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. Asset, liability, and • Listing of Account The students/trainees • Group discussion • Written test
equity account titles Titles must be provided with • Interaction • Practical
are listed in • Transfer of the following: • Lecture /performance
accordance with Chart Balances • Practical exercises test
of Accounts • Calculator
2. Income and expense • Learning Materials
account titles are listed • Pencil
in accordance with • Eraser
Chart of Accounts • Worksheet
• Paper
• Ledger
• Ruler

LO2. SUMMARIZE TRIAL BALANCE

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. Debit columns and • Adding Debit & The students/trainees • Group discussion • Written test
Credit columns are Credit Columns must be provided with • Interaction • Practical
totaled with 100% • Checking Totals of the following: • Lecture /performance
accuracy Debit & Credit • Practical exercises test
2. Total Debit & Credit Columns • Calculator • Interview
columns are checked • Learning Materials
& should be equal. • Pencil
• Eraser
• Worksheet
• Paper
• Ruler
 UNIT OF COMPETENCY : PREPARE FINANCIAL REPORTS

MODULE TITLE : PREPARING FINANCIAL REPORTS FOR SINGLE

PROPRIETORSHIP

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
preparing financial reports manually for Single
Proprietorship.

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

LO1. PREPARE FINANCIAL STATEMENTS

ASSESSMENT CRITERIA CONTENTS CONDITIONS: METHODOLOGI ASSESSMENT

ES: METHODS:

1 Income statement is Financial The students/trainees • Interaction • Written test

prepared in accordance Statements for must be provided with • Lecture • Practical
with generally accepted Single the following: • Practical /performance
accounting Proprietorship exercises test
principles/Philippine • Calculator
Financial Reporting • Paper
Standards/Philippine • Learning Materials
Financial Reporting • Pencil
Standards • Eraser
2 Statement of Changes in • Ruler
Equity is prepared in • Worksheet
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
 LO2. ANALYZE FINANCIAL STATEMENTS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. Financial Statements • Financial The students/trainees • Group discussion • Written test
are analyzed in Ratios must be provided with • Lecture • Practical
accordance with the following: • Practical exercises /performance test
prescribed format. • Oral questioning
2. Report on financial • Calculator
analysis is prepared in • Paper
accordance with • Learning Materials
industry requirements. • Pencil
• Eraser
• Worksheet
• Ruler
 UNIT OF COMPETENCY : PREPARE FINANCIAL REPORTS

MODULE TITLE : PREPARING FINANCIAL REPORTS FOR

PARTNERSHIP

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
preparing financial reports manually for Partnership.

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

LO1. PREPARE FINANCIAL STATEMENTS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIE ASSESSMENT

CRITERIA S: METHODS:

1 Income statement is Financial The students/trainees • Interaction  Written test

prepared in accordance Statements for must be provided with the • Lecture  Practical/perfor
with generally accepted partnership following: • Practical mance test
accounting exercises
principles/Philippine • Calculator
Financial Reporting • Paper
Standards/Philippine • Learning Materials
Financial Reporting • Pencil
Standards • Eraser
2 Statement of Changes in • Ruler
Equity is prepared in • Worksheet
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
 LO2. ANALYZE FINANCIAL STATEMENTS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. Financial Statements • Financial The students/trainees • Group discussion • Written test
are analyzed in Ratios must be provided with • Lecture • Practical
accordance with the following: • Practical exercises /performance
prescribed format. test
2. Report on financial • Calculator • Oral
analysis is prepared in • Paper questioning
accordance with • Learning Materials
industry requirements. • Pencil
• Eraser
• Worksheet
• Ruler
 UNIT OF COMPETENCY : PREPARE FINANCIAL REPORTS

MODULE TITLE : PREPARING FINANCIAL REPORTS FOR

CORPORATION

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
preparing financial reports manually for Corporation.

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

LO1. PREPARE FINANCIAL STATEMENTS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1 Income statement is Financial The students/trainees • Interaction • Written test
prepared in accordance Statements for must be provided • Lecture • Practical
with generally accepted Corporation with the following: • Practical exercises /performance test
accounting
principles/Philippine • Calculator
Financial Reporting • Paper
Standards/Philippine • Learning Materials
Financial Reporting • Pencil
Standards • Eraser
2 Statement of Changes in • Ruler
Equity is prepared in • Worksheet
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
 LO2. ANALYZE FINANCIAL STATEMENTS

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1. Financial Statements • Financial The students/trainees must • Group discussion • Written test
are analyzed in Ratios be provided with the • Lecture • Practical
accordance with following: • Practical exercises /performance
prescribed format. test
2. Report on financial • Calculator • Oral
analysis is prepared in • Paper questioning
accordance with • Learning Materials
industry requirements. • Pencil
• Eraser
• Worksheet
• Ruler
 UNIT OF COMPETENCY : REVIEW INTERNAL CONTROL SYSTEM

MODULE TITLE : REVIEWING INTERNAL CONTROL SYSTEM

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
reviewing internal control system for all types of business
organizations.

NOMINAL DURATION: 24 hours

SUMMARY OF LEARNING OUTCOMES:

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

LO1. Check policy compliance

LO2. Prepare policy compliance report

LO1. CHECK INTERNAL CONTROL POLICY COMPLIANCE

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1 Internal control policy • Internal The students/ trainees • Group discussion • Written test
is checked in Control must be provided with • Interaction • Practical
accordance with Fundamentals the following: • Lecture /performance
industry practice • Practical exercises test
2 Compliance is • Paper • Interview
checked and validated • Learning Materials
in accordance with the • Pencil
internal control policy • Eraser

LO2. PREPARE INTERNAL POLICY COMPLIANCE REPORT

ASSESSMENT CONTENTS CONDITIONS: METHODOLOGIES: ASSESSMENT

CRITERIA METHODS:
1 Compliance reports are • Internal Control The students/trainees • Group discussion • Written test
prepared in accordance Policy must be provided with • Interaction • Practical
with the internal control • Preparing the following: • Lecture /performance test
policy Compliance Report • Practical Exercises • Interview
2 Policy compliance • Paper
reports are submitted to • Learning Materials
management. • Pencil
3 Copies of policy • Eraser
compliance reports are • Computer
filed for future reference.