Bookkeeping NC III

BOOKKEEPING NC III
HEALTH, SOCIAL, AND OTHER COMMUNITY DEVELOPMENT SERVICES SECTOR

TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY
East Service Road, South Superhighway, Taguig City
------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007
TABLE OF CONTENTS
HEALTH, SOCIAL AND OTHER COMMUNITY DEVELOPMENT SERVICES SECTOR
BOOKKEEPING NC III
Page No.
SECTION 1 SECTION 2
BOOKKEEPING NC III QUALIFICATION COMPETENCY STANDARDS Ba"#$ Co%&e'e($#e" Co%%o( Co%&e'e($#e" Co)e Co%&e'e($#e" BOOKKEEPING NC III TRAINING STANDARDS *.1 *.2 *.* *.2 *.! *.+ *.6 C-))#$-.-% De"#g( T)a#(#(g De.#/e)0 T)a#(ee E(')0 Re1-#)e%e('" L#"' o3 Too.", E1-#&%e(' a(4 Ma'e)#a." T)a#(#(g Fa$#.#'#e" T)a#(e)"5 Q-a.#3#$a'#o(" I("'#'-'#o(a. A""e""%e('
1 2 !1 2 21 22 35 3 51
SECTION *
!2 +, 52 ! 5 5 ! 57 57 5" 5# 0 0
SECTION 2
NATIONAL ASSESSMENT AND CERTIFICATION ARRANGEMENTS
+1
COMPETENCY MAP DEFINITION OF TERMS ACKNO8LEDGEMENTS
+2 +* 7 +6 +9 +:
TRAINING REGULATIONS FOR BOOKKEEPING NC III SECTION 1 BOOKKEEPING NC III QUALIFICATION T$e B%%&&''PIN( NC III )uali*i+ation +on,i,t, o* +ompeten+ie, t$at a per,on mu,t a+$ieve to enable $im-$er to .ournali/e tran,a+tion,0 po,t tran,a+tion,0 prepare trial balan+e0 prepare *inan+ial report, and revie1 internal +ontrol ,2,tem3 T$e 4nit, o* Competen+2 +ompri,ing t$i, )uali*i+ation in+lude t$e *ollo1ing5 CODE NO. 50031110# 500311110 500311111 500311112 500311113 50031111: CODE NO. ;C8315202 ;C8311201 ;C8#13201 ;C8#13202 CODE NO. ;C8:12301 ;C8:12302 ;C8:12303 ;C8:1230: ;C8:12305 BASIC COMPETENCIES U(#'" o3 Co%&e'e($0 6ead 1orkpla+e +ommuni+ation 6ead ,mall team 7evelop and pra+ti+e negotiation ,kill, 8olve problem, related to 1ork a+tivitie, 4,e mat$emati+al +on+ept, and te+$ni9ue, 4,e relevant te+$nologie, COMMON COMPETENCIES U(#'" o3 Co%&e'e($0 <ppl2 9ualit2 ,tandard, Per*orm +omputer operation, =aintain an e**e+tive relation,$ip 1it$ +lient, and +u,tomer, =anage o1n per*orman+e CORE COMPETENCIES U(#'" o3 Co%&e'e($0 >ournali/e tran,a+tion, Po,t tran,a+tion, Prepare trial balan+e Prepare *inan+ial report, Revie1 internal +ontrol ,2,tem
< per,on 1$o $a, a+$ieved t$i, )uali*i+ation i, +ompetent to be5

Bookkeeper <++ounting Clerk
SECTION 2 COMPETENCY STANDARDS T$i, ,e+tion give, t$e detail, o* t$e +ontent, o* t$e unit, o* +ompeten+2 re9uired in B%%&&''PIN( NC III3 T$e,e unit, o* +ompeten+2 are +ategori/ed into ba,i+0 +ommon and +ore +ompeten+ie,3 BASIC COMPETENCIES UNIT OF COMPETENCY ; LEAD 8ORKPLACE COMMUNICATION UNIT CODE UNIT DESCRIPTOR ; !,,*111,: ; T$i, unit +over, t$e kno1ledge0 ,kill, and attitude, re9uired to lead in t$e di,,emination and di,+u,,ion o* idea,0 in*ormation and i,,ue, in t$e 1orkpla+e3 PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, <ppropriate communication method i, ,ele+ted =ultiple operation, involving ,everal topi+, area, are +ommuni+ated a++ordingl2 )ue,tion, are u,ed to gain e@tra in*ormation Corre+t ,our+e, o* in*ormation are identi*ied In*ormation i, ,ele+ted and organi/ed +orre+tl2 ?erbal and 1ritten reporting i, undertaken 1$en re9uired Communi+ation ,kill, are maintained in all ,ituation, Re,pon,e to 1orkpla+e i,,ue, are ,oug$t Re,pon,e to 1orkpla+e i,,ue, are provided immediatel2 Con,tru+tive +ontribution, are made to 1orkpla+e di,+u,,ion, on ,u+$ i,,ue, a, produ+tion0 9ualit2 and ,a*et2 (oal,-ob.e+tive, and a+tion plan undertaken in t$e 1orkpla+e are +ommuni+ated I,,ue, and problem, are identi*ied a, t$e2 ari,e In*ormation regarding problem, and i,,ue, are organi/ed +o$erentl2 to en,ure +lear and e**e+tive +ommuni+ation 7ialogue i, initiated 1it$ appropriate per,onnel Communi+ation problem, and i,,ue, are rai,ed a, t$e2 ari,e
ELEMENT 13 Communi+ate in*ormation about 1orkpla+e pro+e,,e, 1313 1323 1333 13:3 1353 13 3 1373 23 6ead 1orkpla+e di,+u,,ion, 2313 2323 2333 23:3 33 Identi*2 and +ommuni+ate i,,ue, ari,ing in t$e 1orkpla+e 3313 3323 3333 33:3
RANGE OF VARIABLES VARIABLE 13 =et$od, o* +ommuni+ation RANGE 1313 Non!verbal ge,ture, 1323 ?erbal 1333 Aa+e to *a+e 13:3 T1o!1a2 radio 1353 8peaking to group, 13 3 4,ing telep$one 1373 Britten 13"3 Internet
EVIDENCE GUIDE 13 Criti+al a,pe+t, o* Competen+2 <,,e,,ment re9uire, eviden+e t$at t$e +andidate5 1313 7ealt 1it$ a range o* +ommuni+ation-in*ormation at one time 1323 =ade +on,tru+tive +ontribution, in 1orkpla+e i,,ue, 1333 8oug$t 1orkpla+e i,,ue, e**e+tivel2 13:3 Re,ponded to 1orkpla+e i,,ue, promptl2 1353 Pre,ented in*ormation +learl2 and e**e+tivel2 1ritten *orm 13 3 4,ed appropriate ,our+e, o* in*ormation 1373 <,ked appropriate 9ue,tion, 13"3 Provided a++urate in*ormation 2313 %rgani/ation re9uirement, *or 1ritten and ele+troni+ +ommuni+ation met$od, 2323 '**e+tive verbal +ommuni+ation met$od, 3313 %rgani/e in*ormation 3323 4nder,tand and +onve2 intended meaning 3333 Parti+ipate in variet2 o* 1orkpla+e di,+u,,ion, 33:3 Compl2 1it$ organi/ation re9uirement, *or t$e u,e o* 1ritten and ele+troni+ +ommuni+ation met$od, T$e *ollo1ing re,our+e, =48T be provided5 :313 ?ariet2 o* In*ormation :323 Communi+ation tool, :333 8imulated 1orkpla+e Competen+2 ma2 be a,,e,,ed t$roug$5 5313 7ire+t %b,ervation 5323 Intervie1 313 323 Competen+2 ma2 be a,,e,,ed in t$e 1orkpla+e or in ,imulated 1orkpla+e environment <,,e,,ment ,$all be ob,erved 1$ile ta,k are being undertaken 1$et$er individuall2 or in!group
23 4nderpinning kno1ledge 33 4nderpinning 8kill,
:3 Re,our+e Impli+ation,
53 =et$od, o* <,,e,,ment
3 Conte@t *or <,,e,,ment
UNIT OF COMPETENCY UNIT CODE UNIT DESCRIPTOR
; ; ;
LEAD SMALL TEAMS !,,*1111, T$i, unit +over, t$e kno1ledge0 ,kill, and attitude, to lead ,mall team, in+luding ,etting and maintaining team and individual per*orman+e ,tandard,3
ELEMENT 13 Provide team leader,$ip 1313 1323
PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, Work requirements are identi*ied and pre,ented to team member, Rea,on, *or in,tru+tion, and re9uirement, are +ommuni+ated to team member,
1333 Team members queries and concerns are re+ogni/ed0 di,+u,,ed and dealt 1it$ 23 <,,ign re,pon,ibilitie, 2313 7utie,0 and re,pon,ibilitie, are allo+ated $aving regard to t$e ,kill,0 kno1ledge and aptitude re9uired to properl2 undertake t$e a,,igned ta,k and a++ording to +ompan2 poli+2 7utie, are allo+ated $aving regard to individual pre*eren+e0 dome,ti+ and per,onal +on,ideration,0 1$enever po,,ible
2323
33 8et per*orman+e e@pe+tation, *or team member,
3313 Per*orman+e e@pe+tation, are e,tabli,$ed ba,ed on +lient need, and a++ording to a,,ignment re9uirement, 3323 Per*orman+e e@pe+tation, are ba,ed on individual team member, dutie, and area o* re,pon,ibilit2 3333 Per*orman+e e@pe+tation, are di,+u,,ed and di,,eminated to individual team member,
"
ELEMENT :3 8upervi,ed team per*orman+e :313
PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, Monitoring of performance take, pla+e again,t de*ined per*orman+e +riteria and-or a,,ignment in,tru+tion, and +orre+tive a+tion taken i* re9uired Team member, are provided 1it$ feedback0 po,itive ,upport and advi+e on ,trategie, to over+ome an2 de*i+ien+ie, Performance issues 1$i+$ +annot be re+ti*ied or addre,,ed 1it$in t$e team are re*eren+ed to appropriate per,onnel a++ording to emplo2er poli+2 Team member, are kept in*ormed o* an2 +$ange, in t$e priorit2 allo+ated to a,,ignment, or ta,k, 1$i+$ mig$t impa+t on +lient-+u,tomer need, and ,ati,*a+tion Team operation, are monitored to en,ure t$at emplo2er-+lient need, and re9uirement, are met Aollo1!up +ommuni+ation i, provided on all i,,ue, a**e+ting t$e team <ll relevant do+umentation i, +ompleted in a++ordan+e 1it$ +ompan2 pro+edure,
:323
:333
:3:3
:353
:3 3 :373
RANGE OF VARIABLES
VARIABLE 13 Bork re9uirement, 1313 Client Pro*ile
RANGE
1323 <,,ignment in,tru+tion, 23 Team memberC, +on+ern, 33 =onitor per*orman+e 2313 Ro,ter-,$i*t detail, 3313 Aormal pro+e,, 3323 In*ormal pro+e,, :3 Aeedba+k :313 Aormal pro+e,, :323 In*ormal pro+e,, 53 Per*orman+e i,,ue, 5313 Bork output 5323 Bork 9ualit2 5333 Team parti+ipation 53:3 Complian+e 1it$ 1orkpla+e proto+ol, 5353 8a*et2 53 3 Cu,tomer ,ervi+e
10
EVIDENCE GUIDE 13 Criti+al a,pe+t, o* Competen+2 <,,e,,ment re9uire, eviden+e t$at t$e +andidate5 1313 =aintained or improved individual, and-or team per*orman+e given a variet2 o* po,,ible ,+enario 1323 <,,e,,ed and monitored team and individual per*orman+e again,t ,et +riteria 1333 Repre,ented +on+ern, o* a team and individual to ne@t level o* management or appropriate ,pe+iali,t and to negotiate on t$eir be$al* 13:3 <llo+ated dutie, and re,pon,ibilitie,0 $aving regard to individualC, kno1ledge0 ,kill, and aptitude and t$e need, o* t$e ta,k, to be per*ormed 1353 8et and +ommuni+ated per*orman+e e@pe+tation, *or a range o* ta,k, and dutie, 1it$in t$e team and provided *eedba+k to team member, 2313 Compan2 poli+ie, and pro+edure, 2323 Relevant legal re9uirement, 2333 ;o1 per*orman+e e@pe+tation, are ,et 23:3 =et$od, o* =onitoring Per*orman+e 2353 Client e@pe+tation, 23 3 Team memberC, dutie, and re,pon,ibilitie, 3313 Communi+ation ,kill, re9uired *or leading team, 3323 In*ormal per*orman+e +oun,eling ,kill, 3333 Team building ,kill, 33:3 Negotiating ,kill, T$e *ollo1ing re,our+e, MUST be provided5 :313 <++e,, to relevant 1orkpla+e or appropriatel2 ,imulated environment 1$ere a,,e,,ment +an take pla+e :323 =aterial, relevant to t$e propo,ed a+tivit2 or ta,k Competen+2 ma2 be a,,e,,ed t$roug$5 5313 7ire+t ob,ervation, o* 1ork a+tivitie, o* t$e individual member in relation to t$e 1ork a+tivitie, o* t$e group 5323 %b,ervation o* ,imulation and-or role pla2 involving t$e parti+ipation o* individual member to t$e attainment o* organi/ational goal 5333 Ca,e ,tudie, and ,+enario, a, a ba,i, *or di,+u,,ion o* i,,ue, and ,trategie, in team1ork 313 Competen+2 a,,e,,ment ma2 o++ur in 1orkpla+e or an2 appropriatel2 ,imulated environment 323 <,,e,,ment ,$all be ob,erved 1$ile ta,k are being undertaken 1$et$er individuall2 or in!group
23 4nderpinning &no1ledge
33 4nderpinning 8kill, :3 Re,our+e Impli+ation,
11
UNIT OF COMPETENCY; DEVELOP AND PRACTICE NEGOTIATION SKILLS UNIT CODE UNIT DESCRIPTOR ; !,,*11111 ; T$i, unit +over, t$e ,kill,0 kno1ledge and attitude, re9uired to +olle+t in*ormation in order to negotiate to a de,ired out+ome and parti+ipate in t$e negotiation3 PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, 131 132 In*ormation on preparing for negotiation i, identi*ied and in+luded in t$e plan In*ormation on +reating non verbal environments *or po,itive negotiating i, identi*ied and in+luded in t$e plan In*ormation on active listening i, identi*ied and in+luded in t$e plan In*ormation on di**erent questioning techniques i, identi*ied and in+luded in t$e plan In*ormation i, +$e+ked to en,ure it i, +orre+t and up! to! date Criteria for successful outcome are agreed upon b2 all partie, 7e,ired out+ome o* all partie, are +on,idered <ppropriate language i, u,ed t$roug$out t$e negotiation < variet2 o* 9ue,tioning te+$ni9ue, are u,ed T$e i,,ue, and pro+e,,e, are do+umented and agreed upon b2 all partie, Po,,ible ,olution, are di,+u,,ed and t$eir viabilit2 a,,e,,ed <rea, *or agreement are +on*irmed and re+orded 237 Aollo1!up a+tion i, agreed upon b2 all partie,
ELEMENT 13 Plan negotiation,
133 13:
23 Parti+ipate in negotiation,
231 232 233 23: 235 23
12
RANGE OF VARIABLES VARIABLE 13 Preparing *or negotiation 131 132 133 13: RANGE Ba+kground in*ormation on ot$er partie, to t$e negotiation (ood under,tanding o* topi+ to be negotiated Clear under,tanding o* de,ired out+ome-, Per,onal attribute, 13:313 ,el* a1arene,, 13:323 ,el* e,teem 13:333 ob.e+tivit2 13:3:3 empat$2 13:353 re,pe+t *or ot$er, Interper,onal ,kill, 135313 li,tening-re*le+ting 135323 non verbal +ommuni+ation 135333 a,,ertivene,, 1353:3 be$avior labeling 135353 te,ting under,tanding 1353 3 ,eeking in*ormation 135373 ,el* di,+lo,ing <nal2ti+ ,kill, 13 313 ob,erving di**eren+e, bet1een +ontent and pro+e,, 13 323 identi*2ing bargaining in*ormation 13 333 appl2ing ,trategie, to manage pro+e,, 13 3:3 appl2ing ,tep, in negotiating pro+e,, 13 353 ,trategie, to manage +on*li+t 13 3 3 ,tep, in negotiating pro+e,, 13 373 option, 1it$in organi/ation and e@ternall2 *or re,olving +on*li+t Ariendl2 re+eption Barm and 1el+oming room Re*re,$ment, o**ered 6ead in +onver,ation be*ore negotiation begin, <ttentive 7onCt interrupt (ood po,ture =aintain e2e +onta+t Re*le+tive li,tening 7ire+t Indire+t %pen!ended
135
13
23 Non verbal environment, 33 <+tive li,tening
231 232 233 23: 331 332 333 33: 335 :31 :32 :33
:3 )ue,tioning te+$ni9ue,
13
EVIDENCE GUIDE 13 Criti+al a,pe+t, o* <,,e,,ment re9uire, eviden+e t$at t$e +andidate5 1313 7emon,trated ,u**i+ient kno1ledge o* t$e *a+tor, Competen+2 in*luen+ing negotiation to a+$ieve agreed out+ome 1323 Parti+ipated in negotiation 1it$ at lea,t one per,on to a+$ieve an agreed out+ome 23 4nderpinning &no1ledge and <ttitude 2313 Code, o* pra+ti+e and guideline, *or t$e organi/ation 2323 %rgani/ation, poli+2 and pro+edure, *or negotiation, 2333 7e+i,ion making and +on*li+t re,olution ,trategie, pro+edure, 23:3 Problem ,olving ,trategie, on $o1 to deal 1it$ une@pe+ted 9ue,tion, and attitude, during negotiation 2353 Ale@ibilit2 23 3 'mpat$2 33 4nderpinning 8kill, 3313 Interper,onal ,kill, to develop rapport 1it$ ot$er partie, 3323 Communi+ation ,kill, Dverbal and li,teningE 3333 %b,ervation ,kill, 33:3 Negotiation ,kill, :3 Re,our+e Impli+ation, T$e *ollo1ing re,our+e, MUST be provided5 :31 Room 1it$ *a+ilitie, ne+e,,ar2 *or t$e negotiation pro+e,, :32 ;uman re,our+e, Dnegotiator,E 53 =et$od, o* <,,e,,ment Competen+2 ma2 be a,,e,,ed t$roug$5 531 %b,ervation-demon,tration and 9ue,tioning 532 Port*olio a,,e,,ment 533 %ral and 1ritten 9ue,tioning 53: T$ird part2 report 3 Conte@t *or <,,e,,ment 31 Competen+2 to be a,,e,,ed in real 1ork environment or in a ,imulated 1orkpla+e ,etting3
1:
UNIT OF COMPETENCY
SOLVE PROBLEMS RELATED TO 8ORK ACTIVITIES !,,*11112 T$i, unit o* +over, t$e kno1ledge0 ,kill, and attitude, re9uired to ,olve problem, in t$e 1orkpla+e in+luding t$e appli+ation o* problem ,olving te+$ni9ue, and to determine and re,olve t$e root +au,e o* problem,3 PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, 1313 1323 ?arian+e, are identi*ied *rom normal operating parameter,F and produ+t 9ualit2 '@tent0 +au,e and nature are o* t$e problem are de*ined t$roug$ ob,ervation0 inve,tigation and analytical techniques Problems are +learl2 ,tated and ,pe+i*ied Po,,ible +au,e, are identi*ied ba,ed on e@perien+e and t$e u,e o* problem ,olving tool, anal2ti+al te+$ni9ue,3 Po,,ible +au,e ,tatement, are developed ba,ed on *inding, Aundamental +au,e, are identi*ied per re,ult, o* inve,tigation +ondu+ted <ll po,,ible option, are +on,idered *or re,olution o* t$e problem 8trengt$, and 1eakne,,e, o* po,,ible option, are +on,idered Corre+tive a+tion, are determined to re,olve t$e problem and po,,ible *uture +au,e, A$'#o( plans are developed identi*2ing mea,urable ob.e+tive,0 re,our+e need, and timeline, in a++ordan+e 1it$ ,a*et2 and operating pro+edure, Report on re+ommendation, are prepared Re+ommendation, are pre,ented to appropriate per,onnel3 Re+ommendation, are *ollo1ed!up0 i* re9uired
UNIT CODE UNIT DESCRIPTOR
; ;
ELEMENT 13 Identi*2 t$e problem
1333 23 7etermine *undamental +au,e, o* t$e problem 2313
2323 2333 33 7etermine +orre+tive a+tion 3313 3323 3333 33:3
:3
Provide re+ommendation-, to manager
:313 :323 :333
15
RANGE OF VARIABLES VARIABLE 13 <nal2ti+al te+$ni9ue, 1313 1323 1333 13:3 1353 13 3 1373 2313 2323 2333 23:3 3313 3323 3333 33:3 3353 33 3 3373 33"3 RANGE Brain,torming Intuition,-6ogi+ Cau,e and e**e+t diagram, Pareto anal2,i, 8B%T anal2,i, (ant +$art0 Pert CP= and grap$, 8+attergram, Non routine pro+e,, and 9ualit2 problem, '9uipment ,ele+tion0 availabilit2 and *ailure Team1ork and 1ork allo+ation problem 8a*et2 and emergen+2 ,ituation, and in+ident, Priorit2 re9uirement, =ea,urable ob.e+tive, Re,our+e re9uirement, Timeline, Co!ordination and *eedba+k re9uirement, 8a*et2 re9uirement, Ri,k a,,e,,ment 'nvironmental re9uirement,
23
Problem
33
<+tion plan,
EVIDENCE GUIDE 13 Criti+al a,pe+t, o* Competen+2 <,,e,,ment re9uire, eviden+e t$at t$e +andidate5 1313 Identi*ied t$e problem 1323 7etermined t$e *undamental +au,e, o* t$e problem 1333 7etermined t$e +orre+t - preventive a+tion 13:3 Provided re+ommendation to manager T$e,e a,pe+t, ma2 be be,t a,,e,,ed u,ing a range o* ,+enario, - +a,e ,tudie, - 1$at i*, a, a ,timulu, 1it$ a 1alk t$roug$ *orming part o* t$e re,pon,e3 T$e,e a,,e,,ment a+tivitie, ,$ould in+lude a range o* problem,0 in+luding ne10 unu,ual and improbable ,ituation, t$at ma2 $ave $appened3 2313 Competen+e in+lude, a t$oroug$ kno1ledge and under,tanding o* t$e pro+e,,0 normal operating parameter,0 and produ+t 9ualit2 to re+ogni/e non! ,tandard ,ituation, 2323 Competen+e to in+lude t$e abilit2 to appl2 and e@plain0 ,u**i+ient *or t$e identi*i+ation o* *undamental +au,e0 determining t$e +orre+tive a+tion and provi,ion o* re+ommendation, 232313 Relevant e9uipment and operational pro+e,,e, 232323 'nterpri,e goal,0 target, and mea,ure, 232333 'nterpri,e 9ualit20 %;8 and environmental re9uirement 2323:3 Prin+iple, o* de+i,ion making ,trategie, and te+$ni9ue, 232353 'nterpri,e in*ormation ,2,tem, and data +ollation 2323 3 Indu,tr2 +ode, and ,tandard, 3313 3323 3333 33:3 3353 4,ing range o* *ormal problem ,olving te+$ni9ue, Identi*2ing and +lari*2ing t$e nature o* t$e problem 7evi,ing t$e be,t ,olution 'valuating t$e ,olution Implementation o* a developed plan to re+ti*2 t$e problem
33 4nderpinning 8kill,
:313 <,,e,,ment 1ill re9uire a++e,, to an operating plant over an e@tended period o* time0 or a ,uitable met$od o* gat$ering eviden+e o* operating abilit2 over a range o* ,ituation,3 < bank o* ,+enario, - +a,e ,tudie, - 1$at i*, 1ill be re9uired a, 1ell a, bank o* 9ue,tion, 1$i+$ 1ill be u,ed to probe t$e rea,on be$ind t$e ob,ervable a+tion3
17
Competen+2 ma2 be a,,e,,ed t$roug$5 5313 Ca,e ,tudie, on ,olving problem, in t$e 1orkpla+e 5323 %b,ervation T$e unit 1ill be a,,e,,ed in a $oli,ti+ manner a, i, pra+ti+al and ma2 be integrated 1it$ t$e a,,e,,ment o* ot$er relevant unit, o* +ompeten+23 <,,e,,ment 1ill o++ur over a range o* ,ituation,0 1$i+$ 1ill in+lude di,ruption, to normal0 ,moot$ operation3 8imulation ma2 be re9uired to allo1 *or timel2 a,,e,,ment o* part, o* t$i, unit o* +ompeten+23 8imulation ,$ould be ba,ed on t$e a+tual 1orkpla+e and 1ill in+lude 1alk t$roug$ o* t$e relevant +ompeten+2 +omponent,3 313 In all 1orkpla+e0 it ma2 be appropriate to a,,e,, t$i, unit +on+urrentl2 1it$ relevant team1ork or operation unit,3
1"
UNIT OF COMPETENCY ; USE MATHEMATICAL CONCEPTS AND TECHNIQUES UNIT CODE UNIT DESCRIPTOR ; !,,*1111* ; T$i, unit +over, t$e kno1ledge0 ,kill, and attitude, re9uired in t$e appli+ation o* mat$emati+al +on+ept, and te+$ni9ue,3 PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, 131 Problem area, are identi*ied ba,ed on given +ondition 132 Mathematical techniques are ,ele+ted ba,ed on t$e given problem 231 =at$emati+al te+$ni9ue, are applied ba,ed on t$e problem identi*ied 232 =at$emati+al +omputation, are per*ormed to t$e level o* a++ura+2 re9uired *or t$e problem 233 Re,ult, o* mat$emati+al +omputation i, determined and veri*ied ba,ed on .ob re9uirement, 331 Re,ult o* appli+ation i, revie1ed ba,ed on e@pe+ted and re9uired ,pe+i*i+ation, and out+ome 332 !ppropriate action i, applied in +a,e o* error
ELEMENT 13 Identi*2 mat$emati+al tool, and te+$ni9ue, to ,olve problem
23 <ppl2 mat$emati+al pro+edure-,olution
33 <nal2/e re,ult,
1#
RANGE OF VARIABLES VARIABLE 13 =at$emati+al te+$ni9ue, RANGE =a2 in+lude but are not limited to5 1313 Aour *undamental operation, =ea,urement, 1323 4,e-Conver,ion o* unit, o* mea,urement, 1333 4,e o* ,tandard *ormula, 231 Revie1 in t$e u,e o* mat$emati+al te+$ni9ue, De3g3 re+al+ulation0 re!modelingE 232 Report error to immediate ,uperior *or proper a+tion
23 <ppropriate a+tion
20
EVIDENCE GUIDE 13 Criti+al <,pe+t, o* Competen+2 <,,e,,ment re9uire, eviden+e t$at t$e +andidate5 131 Identi*ied0 applied and revie1ed t$e u,e o* mat$emati+al +on+ept, and te+$ni9ue, to 1orkpla+e problem, 231 Aundamental operation Daddition0 ,ubtra+tion0 divi,ion0 multipli+ationE 232 =ea,urement ,2,tem 233 Pre+i,ion and a++ura+2 23: Ba,i+ mea,uring tool,-devi+e, 331 <ppl2ing mat$emati+al +omputation, 332 4,ing +al+ulator 3333 4,ing di**erent mea,uring tool, T$e *ollo1ing re,our+e, MUST be provided5 :31 Cal+ulator :32 Ba,i+ mea,uring tool, :33 Ca,e Problem, Competen+2 ma2 be a,,e,,ed t$roug$5 531 <ut$enti+ated port*olio 532 Britten Te,t 5333 Intervie1-%ral )ue,tioning 53:3 7emon,tration 313 Competen+2 ma2 be a,,e,,ed in t$e 1ork pla+e or in a ,imulated 1ork pla+e ,etting
33 4nderpinning 8kill, :3 Re,our+e Impli+ation,
21
UNIT OF COMPETENCY ; USE RELEVANT TECHNOLOGIES UNIT CODE UNIT DESCRIPTOR ; !,,*11112 ; T$i, unit o* +ompeten+2 +over, t$e kno1ledge0 ,kill,0 and attitude re9uired in ,ele+ting0 ,our+ing and appl2ing appropriate and a**ordable te+$nologie, in t$e 1orkpla+e3 PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, 1313 4,age o* di**erent technologies i, determined ba,ed on .ob re9uirement, 1323 <ppropriate te+$nolog2 i, ,ele+ted a, per 1ork ,pe+i*i+ation 2313 Relevant te+$nolog2 i, e**e+tivel2 u,ed in +arr2ing out *un+tion 2323 <ppli+able ,o*t1are and $ard1are are u,ed a, per ta,k re9uirement 2333 Management concepts are ob,erved and pra+ti+ed a, per e,tabli,$ed indu,tr2 pra+ti+e, 3313 =aintenan+e o* te+$nolog2 i, applied in a++ordan+e 1it$ t$e industry standard operating procedure0 manufacturers operating guidelines and occupational health and safety procedure to en,ure it, operative abilit2 3323 4pdating o* te+$nolog2 i, maintained t$roug$ +ontinuing edu+ation or training in a++ordan+e 1it$ .ob re9uirement 333 Te+$nolog2 *ailure- de*e+t i, immediatel2 reported to t$e +on+ern-re,pon,ible per,on or ,e+tion *or appropriate action
ELEMENT
13 8tud2-,ele+t appropriate te+$nolog2
23 <ppl2 relevant te+$nolog2
33 =aintain-en$an+e relevant te+$nolog2
22
RANGE OF VARIABLES VARIABLE 13 Te+$nolog2 RANGE =a2 in+lude but are not limited to5 1313 %**i+e te+$nolog2 1323 Indu,trial te+$nolog2 1333 82,tem te+$nolog2 13:3 In*ormation te+$nolog2 1353 Training te+$nolog2 =a2 in+lude but not limited to5 231 Real Time =anagement 232 &<IG'N or +ontinuou, improvement 233 5, 23:3 Total )ualit2 =anagement 2353 %t$er management-produ+tivit2 tool, 3313 Britten guideline, relative to t$e u,age o* o**i+e te+$nolog2-e9uipment 3323 ?erbal advi,e-in,tru+tion *rom t$e +o!1orker :31 Britten in,tru+tion-manual, o* ,pe+i*i+ Te+$nolog2- e9uipment :32 (eneral in,tru+tion manual :33 ?erbal advi,e *rom manu*a+turer relative to t$e operation o* e9uipment 53 %++upational $ealt$ and ,a*et2 pro+edure 531 Relevant ,tatute, on %;8 532 Compan2 guideline, in u,ing te+$nolog2-e9uipment 31 Implementing preventive maintenan+e ,+$edule 32 Coordinating 1it$ manu*a+turerC, te+$ni+ian
23 =anagement +on+ept,
33 Indu,tr2 ,tandard operating pro+edure :3 =anu*a+turerC, operating guideline,- in,tru+tion,
3 <ppropriate a+tion
23
EVIDENCE GUIDE 1 13 Criti+al a,pe+t, o* Competen+2 <,,e,,ment re9uire, eviden+e t$at t$e +andidate5 131 8tudied and ,ele+ted appropriate te+$nolog2 +on,i,tent 1it$ 1ork re9uirement, 132 <pplied relevant te+$nolog2 133 =aintained and en$an+ed operative abilit2 o* relevant te+$nolog2 23 4nderpinning &no1ledge 231 232 233 23: 235 23 237 <1arene,, on te+$nolog2 and it, *un+tion Repair and maintenan+e pro+edure %perating in,tru+tion, <ppli+able ,o*t1are Communi+ation te+$ni9ue, ;ealt$ and ,a*et2 pro+edure Compan2 poli+2 in relation to relevant te+$nolog2
23" 7i**erent management +on+ept, 23# Te+$nolog2 adaptabilit2 33 4nderpinning 8kill, 331 332 333 33: Relevant te+$nolog2 appli+ation-implementation Ba,i+ +ommuni+ation ,kill, 8o*t1are appli+ation, ,kill, Ba,i+ trouble,$ooting ,kill,
T$e *ollo1ing re,our+e, MUST be provided5 :31 Relevant te+$nolog2 :32 Intervie1 and demon,tration 9ue,tionnaire, :33 <,,e,,ment pa+kage, Competen+2 mu,t be a,,e,,ed t$roug$5 531 Intervie1 532 <+tual demon,tration 533 <ut$enti+ated port*olio Drelated +erti*i+ate, o* training-,eminarE
31 Competen+2 ma2 be a,,e,,ed in a+tual 1orkpla+e or ,imulated environment
2:
COMMON COMPETENCIES UNIT TITLE UNIT CODE UNIT DESCRIPTOR ; ; ; APPLY QUALITY STANDARDS HCS*1!2,2 T$i, unit +over, t$e kno1ledge0 ,kill,0 attitude, and value, needed to appl2 9ualit2 ,tandard, in t$e 1orkpla+e3 T$e unit al,o in+lude, t$e appli+ation o* relevant ,a*et2 pro+edure, and regulation,0 organi/ation pro+edure, and +u,tomer re9uirement,3 PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, 1313 Bork in,tru+tion i, obtained and 1ork i, +arried out in a++ordan+e 1it$ ,tandard operating pro+edure,3 1323 Re+eived materials are +$e+ked again,t 1orkpla+e ,tandard, and ,pe+i*i+ation,3 1333 Aault2 material, related to 1ork are identi*ied and i,olated3 13:3 "aults and an2 identi*ied +au,e, are re+orded and-or reported to t$e ,upervi,or +on+erned in a++ordan+e 1it$ 1orkpla+e pro+edure,3 1353 Aault2 material, are repla+ed in a++ordan+e 1it$ 1orkpla+e pro+edure,3 2313 #ocumentation relative to 9ualit2 1it$in t$e +ompan2 i, identi*ied and u,ed3 2323 Completed 1ork i, +$e+ked again,t 1orkpla+e ,tandard, relevant to t$e ta,k undertaken3 2333 $rrors are identi*ied and i,olated3 23:3 In*ormation on t$e 9ualit2 and ot$er indi+ator, o* produ+tion per*orman+e are re+orded in a++ordan+e 1it$ 1orkpla+e pro+edure,3 2353 In +a,e, o* deviation, *rom ,pe+i*i+ quality standards0 +au,e, are do+umented and reported in a++ordan+e 1it$ t$e 1orkpla+eC , ,tandard, operating pro+edure,3 3313 Pro+e,, improvement pro+edure, are parti+ipated in relative to 1orkpla+e a,,ignment3 3323 Bork i, +arried out in a++ordan+e 1it$ pro+e,, improvement pro+edure,3 3333 Per*orman+e o* operation or 9ualit2 o* produ+t o* ,ervi+e to en,ure customer ,ati,*a+tion i, monitored3
ELEMENTS 13 <,,e,, 9ualit2 o* re+eived material,
23 <,,e,, o1n 1ork
33 'ngage in 9ualit2 improvement
25
RANGE OF VARIABLES VARIABLE 1 =aterial, 131 RANGE =aterial, ma2 in+lude but not limited to5 131313 =anual, 131323 >ob order, 131333 In,tru+tional video, Aault, ma2 in+lude but not limited to5 231313 =aterial, not to ,pe+i*i+ation 231323 =aterial, +ontain in+orre+t-outdated in*ormation 231333 ;ard1are de*e+t, 2313:3 =aterial, t$at do not +on*orm 1it$ an2 regulator2 agen+ie, %rgani/ation 1ork pro+edure, =anu*a+turerC, in,tru+tion manual Cu,tomer re9uirement, Aorm,
2 Aault,
231
3 7o+umentation
331 332 333 33:
: 'rror,
:31 'rror, ma2 be related but not limited to t$e *ollo1ing5 :31313 7eviation *rom t$e re9uirement, o* t$e Client :31323 7eviation *rom t$e re9uirement o* t$e organi/ation 531 )ualit2 ,tandard, ma2 be related but not limited to t$e *ollo1ing5 531313 =aterial, 531323 ;ard1are 531333 Ainal produ+t 5313:3 Produ+tion pro+e,,e, 531353 Cu,tomer ,ervi+e 31 32 33 3: Co!1orker 8upplier-?endor Client %rgani/ation re+eiving t$e produ+t or ,ervi+e
5 )ualit2 ,tandard,
Cu,tomer
EVIDENCE GUIDE 1 Criti+al a,pe+t o* +ompeten+2 <,,e,,ment mu,t ,$o1 t$at t$e +andidate5 131 Carried out 1ork in a++ordan+e 1it$ t$e +ompan2C, ,tandard operating pro+edure, 132 Per*ormed ta,k a++ording to ,pe+i*i+ation, 133 Reported de*e+t, dete+ted in a++ordan+e 1it$ ,tandard operating pro+edure, 13: Carried out 1ork in a++ordan+e 1it$ t$e pro+e,, improvement pro+edure, 231 Relevant produ+tion pro+e,,e,0 material, and produ+t, 232 C$ara+teri,ti+, o* material,0 ,o*t1are and $ard1are u,ed in produ+tion pro+e,,e, 233 )ualit2 +$e+king pro+edure, 23: Borkpla+e pro+edure, 235 8a*et2 and environmental a,pe+t, o* produ+tion pro+e,,e, 23 Aault identi*i+ation and reporting 237 )ualit2 improvement pro+e,,e, 331 Reading ,kill, re9uired to interpret 1ork in,tru+tion 332 Communi+ation ,kill, needed to interpret and appl2 de*ined 1ork pro+edure, 333 Carr2 out 1ork in a++ordan+e 1it$ %;8 poli+ie, and pro+edure, 33: Criti+al t$inking 335 8olution providing and de+i,ion!making T$e a,,e,,or mu,t ,ele+t t1o o* t$e *ollo1ing to ob.e+tivel2 evaluate t$e +andidate5 :31 %b,ervation and oral 9ue,tioning :32 T$ird part2 report :33 Port*olio :3: Pra+ti+al demon,tration =aterial,0 ,o*t1are and $ard1are to be u,ed in a real or ,imulated ,ituation <,,e,,ment ma2 be +ondu+ted in t$e 1orkpla+e or in a ,imulated environment
2 4nderpinning kno1ledge
3 4nderpinning ,kill,
: =et$od o* a,,e,,ment
5 Re,our+e impli+ation Conte@t o* <,,e,,ment
27
UNIT TITLE UNIT CODE UNIT DESCRIPTOR
; ; ;
PERFORM COMPUTER OPERATIONS HCS*112,1 T$i, unit +over, t$e kno1ledge0 ,kill,0 attitude, and value, needed to per*orm +omputer operation, 1$i+$ in+lude inputting0 a++e,,ing0 produ+ing and tran,*erring data u,ing t$e appropriate $ard1are and ,o*t1are3 PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, 1313 Re9uirement, o* ta,k are determined in a++ordan+e 1it$ t$e re9uired output3 1323 <ppropriate hard%are and soft%are are ,ele+ted a++ording to ta,k a,,igned and re9uired out+ome3 1333 Ta,k i, planned to en,ure t$at &' ( ) guidelines and pro+edure, are *ollo1ed3 13:3 Client !,pe+i*i+ guideline, and pro+edure, are *ollo1ed3 1353 Re9uired data ,e+urit2 guideline, are applied in a++ordan+e 1it$ e@i,ting pro+edure,3 2313 7ata are entered into t$e +omputer u,ing appropriate program-appli+ation in a++ordan+e 1it$ +ompan2 pro+edure,3 2323 <++ura+2 o* in*ormation i, +$e+ked and in*ormation i, ,aved in a++ordan+e 1it$ ,tandard operating pro+edure,3 2333 Inputted data i, ,tored in storage media a++ording to re9uirement,3 23:3 Bork i, per*ormed 1it$in ergonomic guidelines* 3313 Corre+t program-appli+ation i, ,ele+ted ba,ed on .ob re9uirement,3 3323 Program-appli+ation +ontaining t$e in*ormation re9uired i, a++e,,ed a++ording to +ompan2 pro+edure,3 3333 #esktop icons are +orre+tl2 ,ele+ted0 opened and +lo,ed *or navigation purpo,e,3 33:3 &e2board te+$ni9ue, are +arried out in line 1it$ %; H 8 re9uirement, *or ,a*e u,e o* ke2board,3
ELEMENT 13 Plan and prepare *or ta,k to be taken undertaken
23 Input data into +omputer
33 <++e,, in*ormation u,ing +omputer
2"
:3 Produ+e output- data u,ing +omputer ,2,tem
:313
'ntered data are pro+e,,ed u,ing appropriate ,o*t1are +ommand,3 :323 7ata are printed out a, re9uired u,ing +omputer $ard1are -perip$eral devi+e, in a++ordan+e 1it$ ,tandard operating pro+edure,3 :333 Aile, and data are tran,*erred bet1een +ompatible ,2,tem, u,ing +omputer ,o*t1are0 $ard1are-perip$eral devi+e, in a++ordan+e 1it$ ,tandard operating pro+edure,3 5313 In*ormation re9uirement, *or internet ,ear+$ are e,tabli,$ed3 5323 Bro1,er i, laun+$ed3 5333 8ear+$ engine i, loaded3 53:3 <ppropriate ,ear+$ +riteria-or 4R6 o* ,ite i, entered3 5353 Relevant link, are *ollo1ed to lo+ate re9uired in*ormation3 53 3 4,e*ul page, are bookmarked or printed a, re9uired3 313 Pro+edure, *or en,uring ,e+urit2 o* data0 in+luding regular ba+k!up, and viru, +$e+k, are implemented in a++ordan+e 1it$ ,tandard operating pro+edure,3 323 Ba,i+ *ile maintenan+e pro+edure, are implemented in line 1it$ t$e ,tandard, operating pro+edure,3
53 4,e ba,i+ *un+tion, o* a 111!bro1,er to lo+ate in*ormation
3 =aintain +omputer e9uipment and ,2,tem,
2#
RANGE OF VARIABLES VARIABLE 1 ;ard1are and perip$eral devi+e, 131 132 133 13: 135 13 137 13" RANGE Per,onal +omputer, Net1orked ,2,tem, Communi+ation e9uipment Printer, 8+anner, &e2board =ou,e ?oi+e-7ata logger
2 8o*t1are
8o*t1are in+lude, t$e *ollo1ing but are not limited to5 231 Bord pro+e,,ing pa+kage, 232 7ataba,e pa+kage, 233 Internet 23: 8pread,$eet, 235 Client 8pe+i*i+ 8o*t1are 331 %;8 guideline, 332 'nterpri,e pro+edure, 8torage media in+lude t$e *ollo1ing but are not limited to5 :31 7i,kette, :32 C7, :33 Gip di,k, :3: $ard di,k drive,0 lo+al and remote :35 %pti+al drive, 531 532 533 53: 535 31 32 33 3: 35 3 T2pe, o* e9uipment u,ed <ppropriate *urniture 8eating po,ture 6i*ting po,ture ?i,ual di,pla2 unit ,+reen brig$tne,, I+on, in+lude t$e *ollo1ing but not limited to5 7ire+torie,-*older, Aile, Net1ork devi+e, Re+2+le bin Program i+on,
3 %; H 8 guideline, : 8torage media
5 'rgonomi+ guideline,
7e,ktop i+on,
30
7 =aintenan+e
731 Creating and managing more ,pa+e in t$e $ard di,k and ot$er perip$eral, 732 Revie1ing program, 733 7eleting un1anted *ile, 73: Ba+king up *ile, 735 C$e+king $ard drive *or error, 73 4,ing up to date anti!viru, program, 737 Cleaning du,t *rom internal and e@ternal ,ur*a+e,
31
EVIDENCE GUIDE 1 Criti+al a,pe+t, o* +ompeten+2
<,,e,,ment mu,t ,$o1 t$at t$e +andidate5 131 8ele+ted and u,ed $ard1are +omponent, +orre+tl2 and a++ording to t$e ta,k re9uirement 132 u,ed ba,i+ ,o*t1are appli+ation, to +reate ne1 *ile, and do+ument, 133 Produ+ed a++urate and +omplete data in a++ordan+e 1it$ t$e re9uirement, 13: 4,ed appropriate devi+e, and pro+edure, to tran,*er *ile,-data a++uratel2 135 4,ed ba,i+ *un+tion, o* a 111!bro1,er to lo+ate in*ormation3 231 Ba,i+ ergonomi+, o* ke2board and +omputer u,er 232 =ain t2pe, o* +omputer, and ba,i+ *eature, o* di**erent operating ,2,tem, 233 =ain part, o* a +omputer 23: 8torage devi+e, and ba,i+ +ategorie, o* memor2 235 Relevant t2pe, o* ,o*t1are 23 (eneral ,e+urit20 priva+2 legi,lation and +op2rig$t 237 ?iru,e, 23" %; H 8 prin+iple, and re,pon,ibilitie, 23# Cal+ulating +omputer +apa+it2 2310 Produ+tivit2 <ppli+ation 2311 Bu,ine,, <ppli+ation 2312 82,tem 8o*t1are 331 Reading and +ompre$en,ion ,kill, re9uired to interpret 1ork in,tru+tion and to interpret ba,i+ u,er manual,3 332 Communi+ation ,kill, to identi*2 line, o* +ommuni+ation0 re9ue,t advi+e0 *ollo1 in,tru+tion, and re+eive *eedba+k3 333 Te+$nolog2 ,kill, to u,e e9uipment ,a*el2 in+luding ke2board ,kill,3 T$e a,,e,,or ma2 ,ele+t t1o o* t$e *ollo1ing a,,e,,ment met$od, to ob.e+tivel2 a,,e,, t$e +andidate5 :31 7ire+t %b,ervation and %ral )ue,tioning :32 Pra+ti+al demon,tration
: =et$od o* a,,e,,ment
5 Re,our+e impli+ation Conte@t o* <,,e,,ment
531 532
Computer $ard1are 1it$ perip$eral, <ppropriate ,o*t1are
<,,e,,ment ma2 be +ondu+ted in t$e 1orkpla+e or in a ,imulated environment
32
4NIT %A C%=P'T'NCI 5
MAINTAIN AN EFFECTIVE RELATIONSHIP 8ITH CLIENT<CUSTOMERS HCS:1*2,1 T$i, unit +over, t$e kno1ledge0 ,kill, and attitude, and value, re9uired in building and maintaining an e**e+tive relation,$ip 1it$ +lient,0 +u,tomer, and t$e publi+3 PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, 131 4ni*orm and per,onal grooming maintained to a,,ignment re9uirement,3 132 Personal presence maintained a++ording to employer standards3 133 ?i,ible 1ork area kept tid2 and un+luttered3 13: '9uipment ,tored a++ording to a,,ignment re9uirement,3
4NIT C%7' 4NIT 7'8CRIPT%R
5 5
ELEMENT 13 =aintain a +lean and $2gieni+ environment
23 =eet +lient-+u,tomer re9uirement,
2.1 232 233 23:
Client requirements identi*ied and under,tood b2 re*erral to t$e assignment instructions3 Client re9uirement, met a++ording to t$e a,,ignment in,tru+tion,3 C$ange, to clients needs and requirements monitored and appropriate action taken3 <ll +ommuni+ation 1it$ t$e +lient or customer i, +lear and +omplied 1it$ a,,ignment re9uirement,3
33 Build +redibilit2 1it$ +u,tomer,-+lient,
331 Client e@pe+tation, *or reliabilit20 pun+tualit2 and appearan+e ad$ered to3 332 Po,,ible +au,e, o* +lient-+u,tomer di,,ati,*a+tion identi*ied0 dealt 1it$ re+orded a++ording to emplo2er poli+23 333 Client *ull2 in*ormed o* all relevant ,e+urit2 matter, in a timel2 manner and a++ording to agreed reporting pro+edure,3
33
RANGE OF VARIABLES VARIABLE 13 Per,onal Pre,en+e RANGE =a2 in+lude5 131 8tan+e 132 Po,ture 133 Bod2 6anguage 13: 7emeanor 135 (rooming =a2 in+lude5 231 8tanding %rder, =a2 in+lude5 331 <,,ignment In,tru+tion, 332 Po,t %rder, 333 8+ope to modi*2 in,tru+tion,-order, in lig$t o* +$anged ,ituation, =a2 +onve2ed in5 :31 Briting :32 ?erball2 :33 'le+troni+all2 =a2 be dete+ted b25 531 Revie1 o* t$e +lient brie* and-or a,,ignment in,tru+tion, 532 7i,+u,,ion 1it$ t$e +lient-+u,tomer =a2 in+lude5 31 Implementing re9uired +$ange, 32 Re*erral to appropriate emplo2er per,onnel 33 Clari*i+ation o* +lient need, and in,tru+tion, =a2 in+lude5 731 <ll member, o* t$e publi+
23 'mplo2er 8tandard, 33 Client Re9uirement,
:3 <,,ignment In,tru+tion, 53 Client Need, and Re9uirement, 3 <ppropriate <+tion
73 Cu,tomer,
3:
EVIDENCE GUIDE 13 Criti+al a,pe+t, o* +ompeten+2 <,,e,,ment re9uire, t$at t$e +andidate5 131 =aintained a pro*e,,ional image3 132 Interpreted +lient-+u,tomer re9uirement, *rom in*ormation +ontained in t$e +lient brie* and-or a,,ignment in,tru+tion,3 133 7ealt ,u++e,,*ull2 1it$ a variet2 o* +lient-+u,tomer intera+tion,3 13: =onitored and a+ted on +$anging +lient or +u,tomer need,3 135 =et +lient-+u,tomer re9uirement,3 13 Built +redibilit2 1it$ +u,tomer,-+lient, 231 4ni*orm and per,onal grooming re9uirement, * t$e emplo2er and t$e +lient 232 %++upational $ealt$ and ,a*et2 re9uirement *or t$e a,,ignment 233 <,,ignment In,tru+tion, 131 <ttention to detail 1$en +ompleting +lient-emplo2er do+umentation 132 Interper,onal and +ommuni+ation ,kill, re9uired in +lient +onta+t a,,ignment, 133 Cu,tomer ,ervi+e ,kill, re9uired to meet +lient-+u,tomer need, 13: Pun+tualit2 135 Cu,tomer 8ervi+e 13 Telep$one Te+$ni9ue 137 Problem 8olving and Negotiation 13" =aintaining Re+ord, T$e *ollo1ing re,our+e, MUST be provided5 :31 <,,e,,ment Center,-?enue, :32 <++redited <,,e,,or, :33 =ode, o* <,,e,,ment :3: 'valuation Report, :35 <++e,, to a relevant venue0 e9uipment and material, :3 <,,ignment In,tru+tion, :37 6ogbook, :3" %perational manual, and maker,-+u,tomer,C in,tru+tion, :3# <,,e,,ment in,trument,0 in+luding per,onal planner and a,,e,,ment re+ord book Competen+2 ma2 be a,,e,,ed t$roug$5 531 Britten Te,t 532 7emon,tration 1it$ 9ue,tioning 533 %b,ervation 1it$ 9ue,tioning <,,e,,ment ma2 be +ondu+ted in t$e 1orkpla+e or in a ,imulated environment3
23 4nderpinning kno1ledge and attitude, 33 4nderpinning ,kill,
:3 Re,our+e impli+ation,
53 =et$od o* a,,e,,ment 3 Conte@t o* <,,e,,ment
35
4NIT %A C%=P'T'NCI 5 4NIT C%7' 4NIT 7'8CRIPT%R 5 5
MANAGE O8N PERFORMANCE HCS:1*2,2 T$i, unit +over, t$e kno1ledge0 ,kill, and attitude, in e**e+tivel2 managing o1n 1orkload and 9ualit2 o* 1ork3 PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable,
ELEMENT
13 Plan *or +ompletion o* 1.1 Tasks a++uratel2 identi*ied3 o1n 1orkload 132 Priorit2 allo+ated to ea+$ ta,k3 133 Time line, allo+ated to ea+$ ta,k or ,erie, o* ta,k,3 13: Ta,k, deadline, kno1n and +omplied 1it$ 1$enever po,,ible3 135 Bork ,+$edule, are kno1n and +ompleted 1it$ agreed time *rame,3 13 Bork plan, developed a++ording to a,,ignment re9uirement, and emplo2er poli+23 137 4n+ompleted 1ork or ta,k, detailed and re,pon,ibilit2 *or +ompletion pa,,ed to in+oming ,$i*t or ot$er appropriate per,on,3 23 =aintain 9ualit2 o* per*orman+e 231 Per,onal per*orman+e +ontinuall2 monitored again,t agreed performance standards3 232 <dvi+e and guidan+e ,oug$t 1$en ne+e,,ar2 to a+$ieve or maintain agreed ,tandard,3 233 (uidan+e *rom management applied to a+$ieve or maintain agreed ,tandard,3 23: 8tandard o* 1ork +lari*ied and agreed a++ording to emplo2er poli+2 and pro+edure,3 33 Build +redibilit2 1it$ +u,tomer,-+lient, 331 Client e@pe+tation, *or reliabilit20 pun+tualit2 and appearan+e ad$ered to3 332 Po,,ible +au,e, o* +lient-+u,tomer di,,ati,*a+tion identi*ied0 dealt 1it$ re+orded a++ording to emplo2er poli+23 333 Client *ull2 in*ormed o* all relevant ,e+urit2 matter, in a timel23
RANGE OF VARIABLES VARIABLE 13 Ta,k, RANGE =a2 be identi*ied t$roug$5 13131 <,,ignment In,tru+tion, 13132 ?erbal In,tru+tion, b2 8enior 8ta** 13133 Poli+2 7o+ument, 1313: 7ut2 8tatement, 13135 8el* <,,e,,ment =a2 be5 13231 7ail2 ta,k, 13232 Beekl2 ta,k, 13233 Regularl2 or irregularl2 o++urring ta,k,
131
132
23 Per*orman+e 8tandard,
=a2 in+lude5 231 <,,ignment In,tru+tion, 232 Pro+edure, e,tabli,$ed in poli+2 do+ument,
37
EVIDENCE GUIDE 13 Criti+al a,pe+t, o* +ompeten+2 <,,e,,ment re9uire, eviden+e t$at t$e +andidate5 131 Planned *or +ompletion o* o1n 1orkload3 132 <,,e,,ed verbal or 1ritten 1ork plan t$roug$ ob,ervation and di,+u,,ion o* ,ite and emplo2er re9uirement,3 133 7emon,trated +apa+it2 to +omplete ta,k 1it$in ,pe+i*ied time *rame3 13: =aintained 9ualit2 o* o1n per*orman+e3 231 8ite and a,,ignment re9uirement, 232 'mplo2er poli+2 on per*orman+e management 233 Indi+ator, o* appropriate per*orman+e *or ea+$ area o* re,pon,ibilit2 23: 8tep, *or improving or maintaining per*orman+e 331 Capa+it2 to plan and prioriti/e 1ork load, and re9uirement, 332 Time and ta,k management T$e *ollo1ing re,our+e, MUST be provided5 :31 <,,e,,ment Center,-?enue, :32 <++redited <,,e,,or, :33 =ode, o* <,,e,,ment :3: 'valuation Report, :35 <++e,, to relevant venue0 e9uipment and material, :3 <,,ignment In,tru+tion, :37 6ogbook, :3" %perational manual, and maker,C-+u,tomer,C in,tru+tion, :3# <,,e,,ment In,trument,0 in+luding per,onal planner and a,,e,,ment re+ord book Competen+2 ma2 be a,,e,,ed t$roug$5 531 Britten Te,t 532 7emon,tration 533 %b,ervation 53: )ue,tioning 31 Competen+2 ma2 be a,,e,,ed in t$e 1orkpla+e or in a ,imulated 1ork ,etting3
23 4nderpinning kno1ledge and attitude, 33 4nderpinning ,kill, :3 Re,our+e impli+ation,
53 =et$od o* a,,e,,ment
3 Conte@t o* a,,e,,ment
3"
CORE COMPETENCIES 4NIT %A C%=P'T'NCI5 =OURNALI>E TRANSACTIONS 4NIT C%7'5 4NIT 7'8CRIPT%R5 ;C8:12301 T$i, unit +over, t$e kno1ledge0 ,kill,0 and attitude, in logging-re+ording bu,ine,, tran,a+tion, in an a++ounting .ournal3 PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, 131 Nature o* business i, determined ba,ed on +lient in*ormation 132 6i,t o* asset+ liability+ equity+ income+ and e,pense account titles are prepared in a++ordan+e 1it$ indu,tr2 pra+ti+e, 133 <++ounting manual i, prepared in a++ordan+e 1it$ indu,tr2 pra+ti+e 231 #ocuments are gat$ered0 +$e+ked and veri*ied in a++ordan+e 1it$ veri*i+ation and validation pro+e,,e, 232 !ccount titles are ,ele+ted in a++ordan+e 1it$ ,tandard ,ele+tion pro+e,,e, 331 -ournals are prepared in a++ordan+e 1it$ indu,tr2 pra+ti+e and generall2 a++epted a++ounting prin+iple,-P$ilippine Ainan+ial Reporting 8tandard, *or transactions and events* 332 #ebit account titles are determined in a++ordan+e 1it$ +$art o* a++ount, 333 Credit account titles are determined in a++ordan+e 1it$ +$art o* a++ount, 33: '@planation to .ournal entr2 i, prepared in a++ordan+e 1it$ t$e nature o* tran,a+tion 335 >ournal entrie, are prepared 1it$ 100J a++ura+2
ELEMENT 13 Prepare +$art o* a++ount,
23 <nal2/e do+ument,
33 Prepare .ournal entr2
3#
RANGE OF VARIABLES VARIABLE 13 Bu,ine,, RANGE =a2 in+lude but are not limited to5 <3 Nature o* Bu,ine,,5 131 =anu*a+turing 132 Trading 133 8ervi+e, B3 Aorm, o* %rgani/ation5 131 8ingle proprietor,$ip 132 Partner,$ip 133 Corporation =a2 in+lude but are not limited to5 231 Ca,$ and Ca,$ '9uivalent, 232 Re+eivable, 233 Inventorie, 23: Prepa2ment, 235 Propert20 plant and e9uipment 23 %t$er <,,et, =a2 in+lude but are not limited to5 331 <++ount, pa2able, 332 6oan, pa2able, 333 Note, pa2able, 33: In+ome ta@ pa2able, 335 <++rued '@pen,e, 33 %t$er 6iabilitie, =a2 in+lude but are not limited to5 :31 Capital :32 7ra1ing :33 Retained 'arning, =a2 in+lude but are not limited to5 531 8ale, 532 Intere,t In+ome 533 7ividend in+ome 53: Rent in+ome 535 8ervi+e In+ome 53 %t$er In+ome =a2 in+lude but are not limited to5 31 8alarie,-1age, 32 Rent e@pen,e 33 4tilitie, e@pen,e 3: 7epre+iation 35 8upplie, 3 Repair, and =aintenan+e 37 Tran,portation
23 <,,et,
33 6iabilitie,
:3 '9uit2
53 In+ome
3 '@pen,e,
:0
73 7o+ument,
"3 <++ount title,
#3 >ournal,
103 Tran,a+tion, and event,
113 7ebit a++ount title,
123 Credit a++ount title,
=a2 in+lude but are not limited to5 731 8ale, invoi+e 732 ?ou+$er, 733 %**i+ial re+eipt, 73: Pur+$a,e invoi+e =a2 in+lude but are not limited to5 "31 <,,et, "32 6iabilitie, "33 '9uitie, "3: In+ome "35 '@pen,e =a2 in+lude but are not limited to5 #31 (eneral >ournal #32 Ca,$ Re+eipt, >ournal, #33 Ca,$ Pa2ment, >ournal, #3: 8ale, >ournal #35 Pur+$a,e >ournal #3 (eneral 6edger =a2 in+lude but are not limited to5 1031 Routine-dail2 tran,a+tion, 1032 'nd o* t$e mont$ tran,a+tion to update t$e book, o* a++ount, 1033 'nd o* t$e a++ounting 2ear tran,a+tion, to +lo,e t$e book, o* a++ount, =a2 in+lude but are not limited to5 1131 Ca,$ 1132 Re+eivable, 1133 '@pen,e, 113: Inventorie, 1135 Propert20 Plant and '9uipment =a2 in+lude but are not limited to5 1231 8ale, 1232 6oan, pa2able, 1233 Intere,t in+ome 123: Ca,$
:1
EVIDENCE GUIDE 13 Criti+al a,pe+t, o* +ompeten+2 <,,e,,ment re9uire, eviden+e t$at t$e +andidate5 131 Prepared +$art o* a++ount, 132 <nal2/ed do+ument, 133 Prepared .ournal entr2 231 <++ounting prin+iple,-P$ilippine Ainan+ial Reporting 8tandard, 232 <++ounting e9uation 331 4,ing *our D:E *undamental mat$emati+al operation, 332 Reading and +ompre$en,ion ,kill, 333 Communi+ation ,kill, 33: Computer operation ,kill, T$e *ollo1ing re,our+e, MUST be provided5 :31 Borkpla+e5 real or ,imulated 1ork area :32 <ppropriate tool, and e9uipment :33 =aterial,-,upplie, relevant to t$e a+tivit2 Competen+2 MUST be a,,e,,ed t$roug$5 531 Britten '@amination 532 Bork Related Pro.e+t 31 Competen+2 ma2 be a,,e,,ed in t$e 1orkpla+e or in a ,imulated 1ork ,etting3
23 4nderpinning kno1ledge 33 4nderpinning ,kill,
--------------------------------------------------------------------------------------------------- :2 ---TR Bookkeeping NC III Promulgated November 2007
4NIT %A C%=P'T'NCI5 POST TRANSACTIONS 4NIT C%7'5 4NIT 7'8CRIPT%R5 ;C8:12302 T$i, unit +over, t$e kno1ledge0 ,kill,0 and attitude, in po,ting tran,a+tion, manuall23 PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, 131 .edger *or t$e li,t o* asset+ liability+ and equity account titles are prepared in a++ordan+e 1it$ t$e C$art o* <++ount, 132 6edger *or t$e li,t o* income and e,pense account titles are prepared in a++ordan+e 1it$ t$e C$art o* <++ount, 231 -ournal entries are tran,*erred in +$ronologi+al order 232 Po,ting, are done 1it$ 100J a++ura+2 331 7ebit, H Credit, *or ea+$ ledger a++ount are added +orre+tl2 332 Balan+e, are e@tra+ted 1it$ 100J a++ura+23
ELEMENT 13 Prepare ledger
23 Tran,*er .ournal entrie,
33 8ummari/e ledger
----------------------------------------------------------------------------------------------------- :3 -TR Bookkeeping NC III Promulgated November 2007
RANGE OF VARIABLES VARIABLE 13 6edger RANGE =a2 in+lude but are not limited to5 131 (eneral 6edger 132 8ub,idiar2 6edger 13231 <++ount, Re+eivable, 13232 <++ount, Pa2able, 13233 Propert20 Plant and '9uipment 1323: Pa2roll =a2 in+lude but are not limited to5 231 Ca,$ 232 Re+eivable, 233 Inventorie, 23: Propert20 plant and e9uipment 235 <++ount, Pa2able =a2 in+lude but are not limited to5 331 8ale, 332 8alarie, 333 Rent In+ome 33: Rent '@pen,e 335 Pur+$a,e, 33 Ta@e, and 6i+en,e, 337 4tilitie, 33" 8tationer2 and 8upplie, 33# In,uran+e and Bond, 3310 Tran,portation and Travel =a2 in+lude but are not limited to5 :31 routine .ournal entrie, :32 ad.u,ting .ournal entrie, :33 +lo,ing entrie,
23 <,,et,0 liabilitie,0 and e9uit2 a++ount title,
33 In+ome and '@pen,e, a++ount title,
:3 >ournal entrie,
::
EVIDENCE GUIDE 13 Criti+al a,pe+t, o* +ompeten+2 <,,e,,ment re9uire, eviden+e t$at t$e +andidate5 131 Prepared ledger 132 Tran,*erred .ournal entrie, 133 8ummari/ed ea+$ ledger a++ount 231 <++ounting prin+iple,-P$ilippine Ainan+ial Reporting 8tandard, 232 <++ounting e9uation 331 4,ing *our D:E *undamental mat$emati+al operation, 332 Reading and +ompre$en,ion ,kill, 333 Communi+ation ,kill, 33: Computer operation ,kill, T$e *ollo1ing re,our+e, MUST be provided5 :31 Borkpla+e5 real or ,imulated 1ork area :32 <ppropriate tool, and e9uipment :33 =aterial,-,upplie, relevant to t$e a+tivit2 Competen+2 MUST be a,,e,,ed t$roug$5 531 Britten '@amination 532 Bork Related Pro.e+t 31 Competen+2 ma2 be a,,e,,ed in t$e 1orkpla+e or in a ,imulated 1ork ,etting
------------------------------------------------------------------------------------------------------- :5
TR Bookkeeping NC III Promulgated November 2007
4NIT %A C%=P'T'NCI5 PREPARE TRIAL BALANCE 4NIT C%7'5 4NIT 7'8CRIPT%R5 ;C8:12303 T$i, unit +over, t$e kno1ledge0 ,kill,0 and attitude, in li,ting a++ount,0 tran,*erring and ,ummari/ing trial balan+e, *rom a ledger3 PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, 131 !sset+ liability+ and equity account titles are li,ted in a++ordan+e 1it$ C$art o* <++ount 132 Income and e,pense account titles are li,ted in a++ordan+e 1it$ C$art o* <++ount, 231 <,,et0 liabilit20 and e9uit2 balan+e, are tran,*erred in a++ordan+e 1it$ C$art o* <++ount, 232 In+ome and e@pen,e balan+e, are tran,*erred in a++ordan+e 1it$ C$art o* <++ount, 331 7ebit, and +redit, are totaled 1it$ 100J a++ura+2 332 Trial /alances are e@tra+ted 1it$ 100J a++ura+23
ELEMENT 13 6i,t a++ount title,
23 Tran,*er balan+e, *rom t$e ledger
33 8ummari/e trial balan+e
------------------------------------------------------------------------------------------------------- :
RANGE OF VARIABLES VARIABLE 13 <,,et,0 liabilit2 and e9uit2 a++ount title, RANGE =a2 in+lude but are not limited to5 131 Ca,$ 132 Re+eivable, 133 Inventorie, 13: 6oan, Pa2able =a2 in+lude but are not limited to5 231 8ale, 232 Rent In+ome 233 Rent '@pen,e 23: 7epre+iation =a2 in+lude but are not limited to5 331 Preliminar2 Trial Balan+e 332 <d.u,ted Trial Balan+e 333 Po,t!Clo,ing Trial Balan+e
23 In+ome and e@pen,e a++ount title,
33 Trial Balan+e,
------------------------------------------------------------------------------------------------------- :7
EVIDENCE GUIDE 13 Criti+al a,pe+t, o* +ompeten+2 <,,e,,ment re9uire, eviden+e t$at t$e +andidate5 131 Tran,*erred ledger balan+e, 132 8ummari/ed trial balan+e 133 Prepared trial balan+e 231 <++ounting prin+iple,-P$ilippine Ainan+ial Reporting 8tandard, 232 <++ounting e9uation 331 4,ing *our D:E *undamental mat$emati+al operation, 332 Reading and +ompre$en,ion ,kill, 333 Communi+ation ,kill, 33: Computer operation ,kill, T$e *ollo1ing re,our+e, MUST be provided5 :31 Borkpla+e5 real or ,imulated 1ork area :32 <ppropriate tool, and e9uipment :33 =aterial,-,upplie, relevant to t$e a+tivit2 Competen+2 MUST be a,,e,,ed t$roug$5 531 Britten '@amination 532 Bork Related Pro.e+t 31 Competen+2 ma2 be a,,e,,ed in t$e 1orkpla+e or in a ,imulated 1ork ,etting3
------------------------------------------------------------------------------------------------------- :"
4NIT %A C%=P'T'NCI5 PREPARE FINANCIAL REPORTS 4NIT C%7'5 4NIT 7'8CRIPT%R5 ;C8:1230: T$i, unit +over, t$e kno1ledge0 ,kill,0 and attitude, in preparing *inan+ial report, manuall23 PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, 131 Bork,$eet i, prepared u,ing t$e pre,+ribed *ormat 132 In+ome ,tatement i, prepared in a++ordan+e 1it$ generall2 a++epted a++ounting prin+iple,-P$ilippine Ainan+ial Reporting 8tandard, 133 8tatement o* C$ange, in '9uit2 i, prepared in a++ordan+e 1it$ generall2 a++epted a++ounting prin+iple,-P$ilippine Ainan+ial Reporting 8tandard, 13: Balan+e 8$eet i, prepared in a++ordan+e 1it$ generall2 a++epted a++ounting prin+iple,-P$ilippine Ainan+ial Reporting 8tandard, 135 8tatement o* Ca,$ Alo1 i, prepared in a++ordan+e 1it$ generall2 a++epted a++ounting prin+iple,-P$ilippine Ainan+ial Reporting 8tandard, 13 "inancial statements are prepared in a++ordan+e 1it$ generall2 a++epted a++ounting prin+iple,-P$ilippine Ainan+ial Reporting 8tandard, 231 Ainan+ial 8tatement, are anal2/ed in a++ordan+e 1it$ pre,+ribed *ormat3 232 0eport on *inan+ial anal2,i, i, prepared in a++ordan+e 1it$ indu,tr2 re9uirement,3
ELEMENT 13 Prepare *inan+ial ,tatement,
23 <nal2/e *inan+ial ,tatement,
:#
RANGE OF VARIABLES VARIABLE 13 Ainan+ial ,tatement, RANGE =a2 in+lude but are not limited to5 131 Balan+e ,$eet 132 In+ome ,tatement 133 Ca,$ Alo1 8tatement =a2 in+lude but are not limited to5 231 =ont$l2 232 )uarterl2 233 <nnuall2
23 Report
------------------------------------------------------------------------------------------------------- 50
EVIDENCE GUIDE 13 Criti+al a,pe+t, o* +ompeten+2 <,,e,,ment re9uire, eviden+e t$at t$e +andidate5 131 Prepared *inan+ial ,tatement, 132 <nal2/ed *inan+ial ,tatement, 133 Prepared report on *inan+ial anal2,i, 231 <++ounting prin+iple,-P$ilippine Ainan+ial Reporting 8tandard, 232 Ainan+ial anal2,i, 331 4,ing *our D:E *undamental mat$emati+al operation, 332 Reading and +ompre$en,ion ,kill, 333 Communi+ation ,kill, 33: Computer operation ,kill, T$e *ollo1ing re,our+e, MUST be provided5 :31 Borkpla+e5 real or ,imulated 1ork area :32 <ppropriate tool, and e9uipment :33 =aterial,-,upplie, relevant to t$e a+tivit2 Competen+2 MUST be a,,e,,ed t$roug$5 531 Britten '@amination 532 Bork Related Pro.e+t 31 Competen+2 ma2 be a,,e,,ed in t$e 1orkpla+e or in a ,imulated 1ork ,etting3
------------------------------------------------------------------------------------------------------- 51
4NIT %A C%=P'T'NCI5 REVIE8 INTERNAL CONTROL SYSTEM 4NIT C%7'5 4NIT 7'8CRIPT%R5 ;C8:12305 T$i, unit +over, t$e kno1ledge0 ,kill,0 and attitude, in revie1ing and determining e@tent o* +omplian+e 1it$ a *irmC, internal +ontrol manual3 PERFORMANCE CRITERIA Italicized terms are elaborated in t$e Range o* ?ariable, 131 Internal +ontrol manual i, prepared-updated in a++ordan+e 1it$ indu,tr2 pra+ti+e 132 Complian+e i, +$e+ked and validated in a++ordan+e 1it$ t$e internal +ontrol ,2,tem 231 Poli+2 +omplian+e reports are prepared in a++ordan+e 1it$ t$e internal +ontrol ,2,tem 232 Policy compliance report, are ,ubmitted to management *or validation3 233 Poli+2 +omplian+e report, are *iled *or *uture re*eren+e3
ELEMENT 13 C$e+k poli+2 +omplian+e
23 Prepare poli+2 +omplian+e report
52
RANGE OF VARIABLES VARIABLE 13 <++ounting Report, RANGE =a2 in+lude but are not limited to5 131 =ont$l2 report, 132 )uarterl2 +omplian+e report, 133 <nnual +omplian+e report, =a2 in+lude but are not limited to5 231 8ale, poli+2 232 ;R Poli+ie,
23 Poli+2 +omplian+e
53
EVIDENCE GUIDE 13 Criti+al a,pe+t, o* +ompeten+2 <,,e,,ment re9uire, eviden+e t$at t$e +andidate5 131 Prepared internal +ontrol manual 132 Prepared +omplian+e report, 231 Internal +ontrol prin+iple, 232 =anagement poli+ie, 331 4,ing *our D:E *undamental mat$emati+al operation, 332 Reading and +ompre$en,ion ,kill, 333 Communi+ation ,kill, 33: Computer-+al+ulator operation ,kill, T$e *ollo1ing re,our+e, MUST be provided5 :31 Borkpla+e5 real or ,imulated 1ork area :32 <ppropriate tool, and e9uipment :33 =aterial,-,upplie, relevant to t$e a+tivit2 Competen+2 MUST be a,,e,,ed t$roug$5 531 Britten '@amination 532 Bork Related Pro.e+t 31 Competen+2 ma2 be a,,e,,ed in t$e 1orkpla+e or in a ,imulated 1ork ,etting3
23 4nderpinning kno1ledge 33 4nderpinning ,kill,
5:
SECTION * TRAINING STANDARDS T$i, ,et o* ,tandard, provide, Te+$ni+al and ?o+ational 'du+ation and Training DT?'TE provider, 1it$ in*ormation and ot$er important re9uirement, to +on,ider 1$en de,igning training program, *or Bookkeeping NC III3 T$i, in+lude, in*ormation on +urri+ulum de,ign0 training deliver20 trainee entr2 re9uirement,0 tool, and e9uipment0 training *a+ilitie,0 and trainer, 9uali*i+ation3 *.1 CURRICULUM DESIGN Cour,e Title5 Boo??ee&#(g NC 6evel5 NC III Nominal Training 7uration5 2, HOURS 22 HOURS *+, HOURS Co-)"e De"$)#&'#o(; T$i, +our,e i, de,igned to en$an+e t$e kno1ledge0 ,kill, and attitude o* Bookkeeper, in a++ordan+e 1it$ indu,tr2 ,tandard,3 It +over, t$e ba,i+0 +ommon and +ore +ompeten+ie, on .ournali/ing tran,a+tion,0 po,ting tran,a+tion,0 preparing trial balan+e0 preparing *inan+ial report, and revie1ing internal +ontrol ,2,tem3 To obtain t$i,0 all unit, pre,+ribed *or t$i, 9uali*i+ation mu,t be a+$ieved3 BASIC COMPETENCIES 8ugge,ted Nominal Training 7uration5 2, H)".
U(#' o3 Co%&e'e($0 Lea)(#(g O-'$o%e" Me'Bo4o.og0 A""e""%e(' A&&)oa$B
@Ba"#$ Co%&e'e($#e"A @Co%%o( Co%&e'e($#e"A @Co)e Co%&e'e($#e"A
13 6ead 1orkpla+e +ommuni+ation
131
132 133
Communi+ate in*ormation about 1orkpla+e pro+e,,e,3 6ead 1orkpla+e di,+u,,ion,3 Identi*2 and +ommuni+ate i,,ue, ari,ing in t$e 1orkpla+e
(roup di,+u,,ion Role Pla2 Brain,torming
%b,ervation Intervie1,
55
U(#' o3 Co%&e'e($0
Lea)(#(g O-'$o%e"
Me'Bo4o.og0
A""e""%e(' A&&)oa$B
23 6ead ,mall team,
231 232 233 23:
33 7evelop and pra+ti+e negotiation ,kill,
331
332 333 8olve 1orkpla+e problem related to 1ork a+tivitie, 33: 335 33
Provide team leader,$ip3 <,,ign re,pon,ibilitie, among member, 8et per*orman+e e@pe+tation *or team member, 8upervi,e team per*orman+e Identi*2 relevant in*ormation in planning negotiation, Parti+ipate in negotiation, 7o+ument area, *or agreement '@plain t$e anal2ti+al te+$ni9ue, Identi*2 t$e problem3 7etermine t$e po,,ible +au,e-, o* t$e problem3 '@plain t$e anal2ti+al te+$ni9ue, Identi*2 mat$emati+al tool, and te+$ni9ue, to ,olve problem <ppl2 mat$emati+al pro+edure,,olution <nal2/e re,ult, Identi*2 appropriate te+$nolog2 <ppl2 relevant te+$nolog2 =aintainen$an+e relevant te+$nolog2
6e+ture 7emon,tration 8el*!pa+ed DmodularE
7emon,tration Ca,e ,tudie,
7ire+t ob,ervation 8imulationrole pla2ing Ca,e ,tudie,
Britten te,t Pra+ti+alper*orman+e te,t
7ire+t Britten te,t ob,ervation Pra+ti+al 8imulation-role per*orman+e pla2ing te,t Ca,e ,tudie,
:3 4,e mat$emati+al +on+ept, and te+$ni9ue,
:31 :32
:33
:3: 53 4,e relevant te+$nologie, 531 532 533
COMMON COMPETENCIES 8ugge,ted Nominal Training 7uration5 22 H)".

A""e""%e(' A&&)oa$ B
U(#' o3 Co%&e'e($0
Lea)(#(g O-'$o%e"
Me'Bo4o.og0
13 =aintain an e**e+tive relation,$ip 1it$ +lient,-+u,tomer,
131 =aintain a pro*e,,ional image 132 =eet +lient-+u,tomer re9uirement, 133 Build +redibilit2 1it$ +u,tomer,-+lient, 231 Identi*2 ta,k, a++uratel2 232 <llo+ate priorit2 to ea+$ ta,k 233 <llo+ate time line, to ea+$ ta,k 23: =eet and +ompl2 deadline, 235 &no1 and +ompl2 1it$ 1ork ,+$edule, 23 7evelop 1ork plan, 237 =onitor per,onal per*orman+e 23" (et advi+e and guidan+e *rom management 23# <ppl2 guidan+e *rom management 2310 Clari*2 ,tandard o* 1ork 331 <,,e,, +lient, need, 332 <,,e,, o1n 1ork 333 'ngage in 9ualit2 improvement
(roup 7i,+u,,ion Po1er Point Pre,entation
7emon,tration %b,ervation Intervie1,)ue,tioning
23 =anage o1n per*orman+e
(roup 7i,+u,,ion Po1er Point Pre,entation
33 <ppl2 9ualit2 ,tandard,
(roup 7i,+u,,ion Intera+tion
57
U(#' o3 Co%&e'e($0
Lea)(#(g O-'$o%e"
Me'Bo4o.og0
A""e""%e(' A&&)oa$ B
:3 Per*orm +omputer operation,
:31 Identi*2 and e@plain t$e *un+tion,0 general *eature, and +apabilitie, o* bot$ $ard1are and ,o*t1are :32 Prepare and u,e appropriate $ard1are and ,o*t1are a++ording to ta,k re9uirement :33 4,e appropriate devi+e, and pro+edure, to tran,*er *ile,-data :3: Produ+e a++urate and +omplete data a++ording to t$e re9uirement,
6e+ture (roup 7i,+u,,ion Tutorial or ,el*!pa+e
Intervie1,)ue,tioning 7emon,tration %b,ervation
CORE COMPETENCIES
Cour,e Title5 BOOKKEEPING NC 6evel5 NC III S-gge"'e4 No%#(a. T)a#(#(g D-)a'#o(; *+, H)".
A""e""%e(' A&&)oa$B
U(#' o3 Co%&e'e($0
Lea)(#(g O-'$o%e"
Me'Bo4o.og0
13 >ournali/e tran,a+tion,
Prepare +$art o* a++ount, <nal2/e do+ument, Prepare .ournal entr2
6e+ture7emon,tration %>T
Britten '@amination 7emon,tration %b,ervation
5"
23 Po,t tran,a+tion,
Prepare ledger Tran,*er .ournal entrie, 8ummari/e ledger
33 Prepare trial balan+e
331 6i,t a++ount title, 332 Tran,*er balan+e, *rom t$e ledger 333 8ummari/e trial balan+e
:3 Prepare *inan+ial report,
:31 Prepare *inan+ial 6e+ture,tatement, 7emon,tration %>T :32 <nal2/e *inan+ial ,tatement, 531 C$e+k poli+2 +omplian+e 532 Prepare poli+2 +omplian+e report 6e+ture7emon,tration %>T
53 Revie1 internal +ontrol ,2,tem
*.2 TRAINING DELIVERY T$e deliver2 o* training ,$ould ad$ere to t$e de,ign o* t$e +urri+ulum3 7eliver2 ,$ould be guided b2 t$e 10 ba,i+ prin+iple, o* +ompeten+2!ba,ed T?'T3 T$e training i, ba,ed on +urri+ulum developed *rom t$e +ompeten+2 ,tandard,F 6earning i, modular in it, ,tru+tureF Training deliver2 i, individuali/ed and ,el*!pa+edF Training i, ba,ed on 1ork t$at mu,t be per*ormedF
5#
Training material, are dire+tl2 related to t$e +ompeten+2 ,tandard, and t$e +urri+ulum module,F <,,e,,ment i, ba,ed in t$e +olle+tion o* eviden+e o* t$e per*orman+e o* 1ork to t$e indu,tr2 re9uired ,tandardF Training i, ba,ed bot$ on and o**!t$e!.ob +omponent,F <llo1, *or re+ognition o* prior learning DRP6E or +urrent +ompeten+ie,F Training allo1, *or multiple entr2 and e@itF and <pproved training program, are nationall2 a++redited3
T$e +ompeten+2!ba,ed T?'T ,2,tem re+ogni/e, variou, t2pe, o* deliver2 mode,0 bot$ on and o**!t$e!.ob a, long a, t$e learning i, driven b2 t$e +ompeten+2 ,tandard, ,pe+i*ied b2 t$e indu,tr23 T$e *ollo1ing training modalitie, ma2 be adopted 1$en de,igning training program,5 T$e duali/ed mode o* training deliver2 i, pre*erred and re+ommended3 T$u, program, 1ould +ontain bot$ in!,+$ool and in!indu,tr2 training or *ield1ork +omponent,3 7etail, +an be re*erred to t$e 7ual Training 82,tem D7T8E Implementing Rule, and Regulation,3 =odular-,el*!pa+ed learning i, a +ompeten+2!ba,ed training modalit2 1$erein t$e trainee i, allo1ed to progre,, at $i, o1n pa+e3 T$e trainer .u,t *a+ilitate, t$e training deliver23 Peer tea+$ing-mentoring i, a training modalit2 1$erein *a,t learner, are given t$e opportunit2 to a,,i,t t$e ,lo1 learner,3 8upervi,ed indu,tr2 training or on!t$e!.ob training i, an approa+$ in training de,igned to en$an+e t$e kno1ledge and ,kill, o* t$e trainee t$roug$ a+tual e@perien+e in t$e 1orkpla+e to a+9uire ,pe+i*i+ +ompeten+ie, pre,+ribed in t$e training regulation,3 7i,tan+e learning i, a *ormal edu+ation pro+e,, in 1$i+$ ma.orit2 o* t$e in,tru+tion o++ur, 1$en t$e ,tudent, and in,tru+tor are not in t$e ,ame pla+e3 7i,tan+e learning ma2 emplo2 +orre,ponden+e ,tud20 audio0 video or +omputer te+$nologie,3 Pro.e+t!ba,ed in,tru+tion i, an aut$enti+ in,tru+tional model ,trateg2 in 1$i+$ ,tudent, plan0 implement and evaluate pro.e+t, t$at $ave real 1orld appli+ation,3
*.* TRAINEE ENTRY REQUIREMENTS Trainee, or ,tudent, 1i,$ing to gain entr2 into t$e,e 9uali*i+ation, ,$ould po,,e,, t$e *ollo1ing re9uirement,5

=u,t be able to +ommuni+ate e**e+tivel2 bot$ orall2 and in 1ritten *orm =u,t be p$2,i+all20 emotionall20 p,2+$ologi+all2 and mentall2 *it
0
Promulgated November 2007
------------------------------------------------------------------------------------------------------TR Bookkeeping NC III
=u,t be able to per*orm ba,i+ mat$emati+al +omputation,
*.2 TOOLS AND EQUIPMENT LIST OF TOOL, EQUIPMENT AND MATERIALS BOOKKEEPING 7 NC III Re+ommended li,t o* tool,0 e9uipment and material, *or t$e training o* a minimum o* 25 trainee, *or Bookkeeping NC III are a, *ollo1,5
TOOLS QTY
1 p+3 25 p+,
EQUIPMENT QTY
1 unit 1 unit 1 unit 1 unit
MATERIALS QTY
25 p+,3 25 p+,3 25 p+,3 25 p+,3 25 p+,3 25 p+,3 25 p+,3 1 bo@ 3 p+,3 25 p+,3 25 p+,3 1 p+3 50 p+, 1 p+3 25 p+,3 1 bo@
SPECIFICATION< DESCRIPTION
8tapler Cal+ulator,
Pen+il, Pen+il 'ra,er, Ballpen, Ruler >ournal, Da,,orted +olumn,E 6edger Bork,$eet, Da,,ortedE <+etate =arker 7i,kette,-C7 'nvelope, D 6ongE Regi,tration Aorm, Tea+$erC, Re+ord Book Bork,$eet, D<,,td3E =arker Ink 6edger Book 8taple Bire
Computer-6aptop <ir+on unit 6C7 Pro.e+tor Tea+$erC, Table-C$air 25 p+,3 <rm C$air, 1 p+3 B$ite Board
*.! TRAINING FACILITIESC Ba,ed on a +la,, intake o* 25 ,tudent,-trainee, S&a$e Re1-#)e%e(' 8tudent-Trainee Borking 8pa+e 6e+ture-7emo Room 6earning Re,our+e Center Aa+ilitie,-'9uipmentCir+ulation <rea S#De #( Me'e)" 1 @ 1 m3 A)ea #( S1. Me'e)" 1 ,93 m3 To'a. A)ea #( S1. Me'e)" 25 ,93 m
" @ 5 m3 3 @ 5 m3
:0 ,93 m3 15 ,93 m3
:0 ,93 m3 15 ,93 m3
@ : m3
2: ,93 m3
2: ,93 m3
Total 5 No'e;
1,2 ,93 m3
C TBe $o-)"e %a0 Ee Be.4 o) $o(4-$'e4 #( Bo'e." a(4 "#%#.a).0 "#'-a'e4

.o$a'#o(".
C TBe $o-)"e %a0 Ee $o(4-$'e4 o( .#(e o) #('e)(e' Ea"e4 ')a#(#(g.
*.+
TRAINERFS QUALIFICATIONS FOR BOOKKEEPING NC III
BOOKKEEPING 7 NC III TRAINER QUALIFICATION TBe ')a#(e) %-"'; be a $older o* Bookkeeping NC III or a Certi*ied Publi+ <++ountant a graduate o* B383 <++ounting or it, e9uivalent $ave +ompleted Training =et$odolog2 III or it, e9uivalent be able to +ommuni+ate e**e+tivel2 bot$ orall2 and in 1ritten *orm $ave at lea,t t$ree D3E 2ear, e@perien+e in t$e indu,tr2 a, a bookkeeper po,,e,, good moral +$ara+ter
*.6 INSTITUTIONAL ASSESSMENT In,titutional <,,e,,ment i, undertaken b2 trainee, to determine t$eir a+$ievement o* unit, o* +ompeten+23 < +erti*i+ate o* a+$ievement i, i,,ued *or ea+$ unit o* +ompeten+23
SECTION 2 NATIONAL ASSESSMENT AND CERTIFICATION ARRANGEMENTS
:31 To attain t$e national )uali*i+ation o* Bookkeeping NC III t$e +andidate mu,t demon,trate +ompeten+e t$roug$ pro.e+t!t2pe a,,e,,ment +overing all t$e unit, li,ted in 8e+tion 13 8u++e,,*ul +andidate, ,$all be a1arded a National Certi*i+ate ,igned b2 t$e T'87< 7ire+tor (eneral3 :32 <,,e,,ment ,$all *o+u, on t$e +ore unit, o* +ompeten+23 T$e ba,i+ and +ommon unit, ,$all be integrated or a,,e,,ed +on+urrentl2 1it$ t$e +ore unit,3 :33 T$e *ollo1ing are 9uali*ied to appl2 *or a,,e,,ment and +erti*i+ation5 :3331 (raduate, o* *ormal0 non!*ormal and in*ormal in+luding enterpri,e!ba,ed training program, :3332 '@perien+ed Borker, D1age emplo2ed or ,el*!emplo2edE :3: Rea,,e,,ment i, allo1ed onl2 a*ter one mont$ *rom t$e date o* a,,e,,ment3 Rea,,e,,ment *or a National Certi*i+ate ,$all be done onl2 on t$e ta,k-, t$at t$e +andidate did not ,u++e,,*ull2 a+$ieve3 :35 < +andidate 1$o *ail, t$e a,,e,,ment *or t1o D2E +on,e+utive time, 1ill be re9uired to go t$roug$ a re*re,$er +our,e be*ore taking anot$er a,,e,,ment3 :3 %nl2 +erti*ied individual, in t$i, )uali*i+ation ma2 be nominated b2 t$e indu,tr2 ,e+tor *or a++reditation a, +ompeten+2 a,,e,,or3
:37 %nl2 a++redited +ompeten+2 a,,e,,or, are allo1ed to +ondu+t +ompeten+2 a,,e,,ment0 $o1ever0 trainee, 1$o are a++redited +ompeten+2 a,,e,,or, are not allo1ed to a,,e,, t$eir trainee,3 :3" <,,e,,ment o* +ompeten+e mu,t be undertaken onl2 in t$e T'87< a++redited a,,e,,ment +enter3 T$e per*orman+e a,,e,,ment Ddemon,tration o* +ompeten+eE0 $o1ever0 ma2 be done in an2 venue or 1orkpla+e dul2 de,ignated b2 an a++redited a,,e,,ment +enter3 :3# T$e guideline, on a,,e,,ment and +erti*i+ation are di,+u,,ed in detail in t$e KPro+edure, =anual on <,,e,,ment and Certi*i+ationK and K(uideline, on t$e Implementation o* t$e P$ilippine T?'T )uali*i+ation and Certi*i+ation 82,tem DPT)C8EK
BASIC COMPETENCIES
COMPETENCY MAP BOOKKEEPING NC III
6ead 1orkpla+e +ommuni+ation
6ead ,mall team,
7evelop and pra+ti+e negotiation ,kill,
COMMON COMPETENCIES
8olve problem, related to 1ork a+tivitie,
4,e mat$emati+al +on+ept, H te+$ni9ue,
4,e relevant te+$nologie,
<ppl2 9ualit2 ,tandard,
Per*orm +omputer operation,
=aintain an e**e+tive relation,$ip 1- +lient, H +u,tomer,
CORE COMPETENCIES
=anage o1n per*orman+e
>ournali/e tran,a+tion,
Po,t tran,a+tion,
Prepare trial balan+e
Prepare *inan+ial report,
Revie1 internal +ontrol ,2,tem
DEFINITION OF TERMS
!ccount i, a *ormal re+ord t$at repre,ent,0 in 1ord,0 mone2 or ot$er unit o* mea,urement0 +ertain re,our+e,0 +laim, to ,u+$ re,our+e,0 tran,a+tion, or ot$er event, t$at re,ult in +$ange, to t$o,e re,our+e, and +laim, !ccounting i, t$e re+ording and reporting o* *inan+ial tran,a+tion,0 in+luding t$e origination o* t$e tran,a+tion0 it, re+ognition0 pro+e,,ing0 and ,ummari/ation in t$e AIN<NCI<6 8T<T'='NT8 !ccounting equation i, a,,et, e9ual, liabilitie, plu, e9uit23 D< L 6 M 'E !ccounting period year i, a period o* 12 +on,e+utive mont$, +$o,en b2 an entit2 a, it, <CC%4NTIN( period 1$i+$ ma2 or ma2 not be a +alendar 2ear3 !ccounts Payable i, t$e amount o1ed to a CR'7IT%R *or delivered good, or +ompleted ,ervi+e, !ccounts receivable are amount, +olle+tible *rom it, +u,tomer,3 It i, t$e +laim again,t a 7'BT%R *or an un+olle+ted amount0 generall2 *rom a +ompleted tran,a+tion o* ,ale, or ,ervi+e, rendered3 !d1usting 1ournal entries are a++ounting entrie, to a++ount *or a period, +$ange,0 omi,,ion, or ot$er *inan+ial data re9uired to be reported Kin t$e book,K !d1usted Trial /alance re*le+t, total, a*ter t$e ad.u,ting entrie, are po,ted to t$e general ledger3 !sset repre,ent, *uture bene*it to t$e +ompan2 1it$ reliable mea,urement !ccounting Manual i, a do+ument prepared to provide bookkeeper, 1it$ dire+tion and guidan+e in +onne+tion 1it$ t$o,e bookkeeping re9uirement, o* entitie, Ba.a($e i, t$e 8um o* 7'BIT entrie, minu, t$e 84= o* CR'7IT entrie, in an <CC%4NT3 I* po,itive0 t$e di**eren+e i, +alled a 7'BIT B<6<NC'F i* negative0 a CR'7IT B<6<NC' /alance )heet report, t$e *inan+ial po,ition at a point in time Dend o* t$e 9uarter or 2earE3 /ookkeeping i, t$e re+ording o* all *inan+ial tran,a+tion, undertaken b2 a bu,ine,, Dor an individualE3 < Eoo??ee&e) Dor book!keeperE0 ,ometime, +alled an a++ounting +lerk in t$e i, a per,on who keeps the books o* an organi/ation3 T$e organi/ation mig$t be a bu,ine,,0 a +$arit2 or even a lo+al ,port, +lub /usiness i, t$e ,o+ial ,+ien+e o* managing people to organi/e and maintain +olle+tive produ+tivit2 to1ard a++ompli,$ing parti+ular produ+tive goal,0 1$i+$ i, u,uall2 to generate pro*it ------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007
Capital i, +alled e9uit23 Cashu,uall2 re*er, to mone2 in t$e *orm o* li9uid +urren+20 ,u+$ a, banknote, or +oin,3 Cash Payments -ournal i, a book u,ed to re+ord all &a0%e('" made in $a"B ,u+$ a, *or a++ount, pa2able0 mer+$andi,e pur+$a,e,0 and operating e@pen,e,F al,o termed $a"B 4#"E-)"e%e('" Go-)(a. Cash 0eceipts -ournals i, a book u,ed to re+ord all $o..e$'#o(" made in $a"B ,u+$ a, *or a++ount, re+eivable 0 mer+$andi,e ,old0 and intere,t in+ome3 Chart of !ccounts i, a ,2,temati+ li,ting o* all a++ount, u,ed b2 an entit23 Closing entries are prepared a*ter t$e *inan+ial ,tatement, $ave been +ompleted3 Corporation ! i, a *orm o* doing bu,ine,, pur,uant to a +$arter granted b2 government3 Credit D+rE ! mean, an entr2 to t$e rig$t $and ,ide o* an a++ount3 'ntr2 on t$e rig$t ,ide o* a 7%4B6'!'NTRI B%%&&''PIN( ,2,tem t$at repre,ent, t$e redu+tion o* an <88'T or e@pen,e or t$e addition to a 6I<BI6ITI or R'?'N4'3 D8ee 7'BIT3E #ebit DdrE ! mean, an entr2 to t$e le*t $and ,ide o* an a++ount3 'ntr2 on t$e le*t ,ide o* a 7%4B6'!'NTRI B%%&&''PIN( ,2,tem t$at repre,ent, t$e addition o* an <88'T or e@pen,e or t$e redu+tion to a 6I<BI6ITI or R'?'N4'3 D8ee CR'7IT3E #epreciation i, t$e pro+e,, o* allo+ating t$e +o,t o* propert20 plant and e9uipment a,,et, to t$e period, t$at 1ill bene*it *rom it, u,e #ividend income i, in+ome re+eived *rom o1ner,$ip ,$are, in a +orporation3 < dividend i, a di,tribution to a +orporation, ,to+k$older, u,uall2 in +a,$F #ocuments are ba,e, o* re+ording tran,a+tion, in bookkeeping3 T$i, ma2 in+lude but not limited to ,ale, invoi+e and o**i+ial re+eipt,3 #ra%ing i, 1$en a bu,ine,, proprietor dra1, mone2 *or per,onal need, $quity repre,ent, t$e re,idual +laim, o* o1ner, $,penses repre,ent t$e out*lo1 o* a,,et, Dor in+rea,e, in liabilitie,E due to a +ompan2C, operating a+tivitie,3 "inancial statements report t$e bu,ine,, a+tivitie, during t$e 2ear and t$e *inan+ial +ondition at t$e end o* t$e 2ear3 It i, al,o t$e pre,entation o* *inan+ial data in+luding B<6<NC' 8;''T80 INC%=' 8T<T'='NT8 and 8T<T'='NT8 %A ------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007
"
C<8; A6%B0 or an2 ,upporting ,tatement t$at i, intended to +ommuni+ate an entit2N, *inan+ial po,ition at a point in time and it, re,ult, o* operation, *or a period t$en ended3 2enerally accepted accounting standards D(<<PE determine 1$at to re+ord0 1$en to re+ord0 and amount to re+ord3 It i, al,o t$e rule,0 and pro+edure, ne+e,,ar2 to de*ine a++epted a++ounting pra+ti+e at a parti+ular time3 2eneral -ournal i, t$e mo,t ba,i+ o* .ournal,3 It i, a +$ronologi+al li,t o* tran,a+tion,3 2eneral .edger i, t$e +olle+tion o* all <88'T0 6I<BI6ITI0 o1ner, ')4ITI0 R'?'N4'0 and e@pen,e a++ount,3 T$i, i, a book o* a++ount, in 1$i+$ data *rom tran,a+tion, re+orded in .ournal, are po,ted and t$ereb2 +la,,i*ied and ,ummari/ed3 <l,o +alled ledger3 Income i, t$e in*lo1 o* R'?'N4' during a period o* time3 T$i, al,o mone2 re+eived b2 a per,on or organi/ation be+au,e o* e**ort D1orkE0 or *rom return on inve,tment,3 Income )tatement ,$o1, t$e +omponent, o* net in+ome in detail3 It i, t$e ,ummar2 o* t$e e**e+t o* R'?'N4'8 and e@pen,e, over a period o* time3 Income Ta,es Payable i, in+ome ta@e, due in+luding +urrent portion o* de*erred ta@e,3 Interest Income in+lude, amount, *rom intere,t on all intere,t!bearing depo,it, and a++ount,3 Internal Control i, t$e pro+e,, de,igned to provide rea,onable a,,uran+e regarding a+$ievement o* variou, management ob.e+tive, ,u+$ a, t$e reliabilit2 o* *inan+ial report,3 Inventories are produ+t, on $and *or ,ale to +u,tomer,3 -ournal i, a book 1$ere all tran,a+tion, are initiall2 re+orded3 -ournal entry are t$e logging o* bu,ine,, tran,a+tion, and t$eir monetar2 value into t$e t!a++ount, o* t$e a++ounting .ournal a, eit$er debit, or +redit,3 < .ournal entr2 i, u,uall2 ba+ked up 1it$ a pie+e o* paperF a re+eipt0 a bill0 an invoi+e0 or ,ome ot$er dire+t re+ord o* t$e tran,a+tionF making t$em ea,2 to re+ord and to maintain tra+eabilit2 *or ea+$ tran,a+tion3 -ournalize transactions i, t$e pro+e,, o* re+ording a bu,ine,, tran,a+tion in a .ournal3 .edger i, a tool u,ed *or +la,,i*2ing and ,ummari/ing in*ormation about in+rea,e,0 de+rea,e,0 and balan+e, o* item, in t$e +$art o* a++ount,3
.iability repre,ent, obligation,0 pa2able, or debt, o1ed3 7'BT8 or obligation, o1ed b2 one entit2 D7'BT%RE to anot$er entit2 DCR'7IT%RE pa2able in mone20 good,0 or ,ervi+e, .oans Payable i, t$e a++ount title u,ed to re+ord amount, to be paid *or borro1ed mone23 T$i, i, al,o +alled Note, Pa2able3 3otes Payable i, t$e a++ount title u,ed to re+ord amount, to be paid *or borro1ed mone2 and eviden+ed b2 a promi,,or2 note3 T$i, i, al,o +alled 6oan, Pa2able3 &fficial receipts i, a do+ument i,,ued to a+kno1ledge re+eipt o* +a,$3 Partnership i, a *orm o* entit2 1it$ t1o or more o1ner,3 Relation,$ip bet1een t1o or more per,on, ba,ed on a 1ritten0 oral0 or implied agreement 1$ereb2 t$e2 agree to +arr2 on a trade or bu,ine,, *or pro*it and ,$are t$e re,ulting pro*it,3 Philippine "inancial 0eporting )tandards o*ten kno1n a, PAR8 are a ,et o* a++ounting ,tandard,3 T$e2 are i,,ued b2 t$e Ainan+ial Reporting 8tandard, Coun+il3 OAR8CP3 Post Closing Trial /alance i, balan+e ,$eet in trial balan+e *orm3 Preliminary Trial /alance i, a li,ting o* t$e a++ount, in t$e general ledger and t$eir balan+e, a, o* a ,pe+i*ied date3 < trial balan+e i, u,uall2 prepared at t$e end o* an a++ounting period and i, u,ed to ,ee i* additional ad.u,tment, are re9uired to an2 o* t$e balan+e,3 Posting i, t$e pro+e,, o* tran,*erring *igure, *rom t$e .ournal to t$e ledger a++ount, Property Plant and $quipment are a,,et, u,ed in t$e produ+tion o* good, and ,ervi+e, Purchase invoice i, a bill *rom a vendor *or ,pe+i*i+ material, or ,upplie, *urni,$ed or ,ervi+e, rendered3 It i, +alled ,ale, invoi+e *rom t$e point o* vie1 o* t$e ,eller3 Purchases -ournal* T$i, i, a pa2able ,2,tem involve, a Purchases Journal !! in 1$i+$ all in+oming mer+$andi,e invoi+e, are re+orded3 0atio !nalysis i, t$e +ompari,on o* a+tual or pro.e+ted data *or a parti+ular +ompan2 to ot$er data *or t$at +ompan2 or indu,tr2 in order to anal2/e trend, or relation,$ip, 0eceivables are amount, o* mone2 due *rom +u,tomer, or ot$er 7'BT%R8 0ent e,pense i, t$e e@penditure made to +over t$e rental *or t$e premi,e,3 0ent income i, mone2 re+eived b2 a per,on or organi/ation *rom rental o* premi,e, and-or ot$er a,,et,3 ------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007
70
0etained $arnings are pro*it, o* t$e bu,ine,, t$at $ave not been paid out to t$e o1ner, a, o* t$e balan+e ,$eet date3 0evenue repre,ent, t$e in*lo1 o* a,,et, Dor de+rea,e in liabilitie,E due operating a+tivitie,3 T$i, ma2 in+lude ,ale, o* produ+t,0 mer+$andi,e0 and ,ervi+e,F and earning, *rom INT'R'8T0 7I?I7'N70 rent,3 0outine 1ournal entries Re+urring *inan+ial a+tivitie, re*le+ted in t$e a++ounting re+ord, in t$e normal +our,e o* bu,ine,,3 )alaries %ages e,pense i, an a++ount title u,ed to re+ord ,alarie,0 1age,0 and bene*it, an emplo2ee re+eive, *rom an emplo2er3 )ales -ournal T$i, i, a re+eivable, ,2,tem involve, a Sales Journal !! in 1$i+$ all invoi+e, outgoing to +u,tomer, are re+orded3 )ales invoice i, a do+ument i,,ued b2 a vendor *or ,pe+i*i+ material, or ,upplie, *urni,$ed or ,ervi+e, rendered3 It i, +alled pur+$a,e invoi+e *rom t$e point o* vie1 o* t$e ,eller3 )ole Proprietorship i, a *orm o* entit2 1it$ one o1ner and t$e ,imple,t po,,ible *orm o* bu,ine,,3 )tatement of Cash "lo% report, ,our+e, and u,e, o* +a,$3 T$i, i, one o* t$e ba,i+ *inan+ial ,tatement, t$at are re9uired a, part o* a +omplete ,et o* *inan+ial ,tatement, prepared in +on*ormit2 1it$ generall2 a++epted a++ounting prin+iple,3 It +ategori/e, net +a,$ provided or u,ed during a period a, operating0 inve,ting and *inan+ing a+tivitie,0 and re+on+ile, beginning and ending +a,$ and +a,$ e9uivalent, )tatement of Changes in $quity e@plain, t$e +$ange, in +ontributed +apital and retained earning, during t$e period3 )ubsidiary .edger i, a group o* ,ub,idiar2 a++ount, t$e ,um o* t$e balan+e, o* 1$i+$ i, e9ual to t$e balan+e o* t$e related +ontrol a++ount in t$e general ledger Transactions and events are re+orded a, t$e2 o++ur0 re+orded even i* +a,$ i, not re+eived or paid and a**e+t, t$e a++ounting e9uation3 Trial balance +on*irm, t$at a++ount, are ,till in balan+e3 4tilities e,pense i, an a++ount title u,ed to re+ord amount in+urred on $eat0 lig$t0 1ater0 and po1er3 5ouchers i, a 1ritten re+ord o* e@penditure0 di,bur,ement0 or +ompleted tran,a+tion3 Worksheet i, a do+ument or ,+$edule in 1$i+$ a bookkeeper u,e, to gat$er in*ormation to ,ub,tantiate an a++ount balan+e3 ------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007
71
ACKNO8LEDGEMENTS
T$e Te+$ni+al 'du+ation and 8kill, 7evelopment <ut$orit2 DT'87<E 1i,$e, to e@tend t$ank, and appre+iation to t$e Pro*e,,ional Bookkeeper, <,,o+iation o* t$e P$ilippine,0 In+3 DPB<PIE and t$e man2 repre,entative, o* bu,ine,,0 indu,tr20 a+ademe and government agen+ie, 1$o rendered t$eir time and e@perti,e to t$e development and validation o* t$e,e Training Regulation,3 THE TECHNICAL<INDUSTRY EHPERTS; DR. ROSALINDA D. EVANGELISTA Pre,ident Pro*e,,ional Bookkeeper, <,,o+iation o* t$e P$ilippine,0 In+3 4nit 3100 B8< =an,ion0 Benavide/ 8t3 6ega,pi ?illage0 =akati Cit2 MS. ANA MARIA D. DE CASTRO 7ire+tor Pro*e,,ional Bookkeeper, <,,o+iation o* t$e P$ilippine,0 In+3 4nit 3100 B8< =an,ion0 Benavide/ 8t3 6ega,pi ?illage0 =akati Cit2 MR. FAUSTINO D. EVANGELISTA Pre,ident <,ian In,titute o* Certi*ied Bookkeeper,0 In+3 23:3 %n2@ 8t30 Bg23 6a Pa/ =akati Cit2
MS. LOIDA NERY LAO <dmi,,ion %**i+er-Regi,trar <,ian In,titute o* Certi*ied Bookkeeper,0 In+3 23:3 %n2@ 8t30 Bg23 6a Pa/0 =akati Cit2
TBe PARTICIPANTS #( 'Be Na'#o(a. Va.#4a'#o( o3 'Be"e T)a#(#(g Reg-.a'#o(" M". D#/#(#a >. =-g-e'a Pre,ident DAI 200 !2007E PICP<! Nort$ M). He()0 L. Koa 6iai,on %**i+er0 7ebbie &aren &oa!6im H <,,o+iate, M". =a$1-e.#(e T. L#% 8e+retar20 =ar+o, T3 6im0 CP< M). =o"-e M. Lo)e(Do Comptroller0 PBC%= Ainan+e Corp3 M". A(#'a V. Oge(a %1ner0 <3?3 %gena H <,,o+iate, M". Ka'Be)#(e U. SoE)e%o('e CP<0 Publi+ Pra+titioner M". =ea((e''e D. To.e('#(o Pra+titioner0 >eannette 73 Tolentino0 CP< M". =o"e&B#(e B. Ve.a"$o CP<0 Publi+ Pra+titioner M". A.%a Ce$#.#a G. AEe"a%#" 8e+retar20 6olita C3 Po0 CP<, M". A(ge.e" S. A)ago( <uditor0 '3'3 <tien/a H <,,o+iate, D). Ra%o( E. 8oo, =). 8+$ool 7ire+tor <C8<T Center0 Cubao0 )ue/on Cit2 M". Fe.#"a C. L#% %1ner 8e+urit2 Bu,ine,, <gen+2 M). Ma)$o" T. L#% %peration, =gr30 PBC%= Ainan+e Corp3 M). 8#..#a% Q-e %1ner0 Billiam )ue0 CP< M". E4e( D. Sa)(e <++ountant0 '6'&TR% B'R&0 INC3 M". Lo.#'a P. Ta(g CP<0 6olita C3 Po0 CP<, M". Me)#.0( S. To))e CP<0 Publi+ Pra+titioner M". A%e.#a T. U0 %1ner0 <melia T3 420 CP< M". =oa( O. Ag#(o 8ale, <dmin3 8ta**0 (old1a,t =arine '@port0 In+3 M". E/e.0( E. A'#e(Da %1ner0 '3'3 <tien/a H <,,o+iate,
72
M". Do(aEe. T. CB-a CP<! C$ua0 =edina and <,,o+iate, M". V#)g#(#a R. De.a'#(a 6iai,on %**i+er0 R8< 7ilino <++tCg3 %**i+e M". Geo)g#(a N. F-(go Bookkeeper0 7G> >ugueta H <,,o+iate, M". Lo)(a I(4-$'#/o Bookkeeper0 Aoundation *or 7evCt3 <lternative,0 In+3 M". C0('B#a V. =o"e >o,e0 >o,e H Compan20 CP<, Me%Ee)" o3 'Be TESDA Boa)4 TESDA EHCOM
M". Ma(o.#'o B. 4e.a C)-D <uditor0 Triple < Car Rental 8ervi+e, M". Me.#(4a C. De Ve)a Bookkeeper0 >et+o Bu,3 =gnCt3 8ervi+e, M". E)a.0( A. H#('a0 Bookkeeper0 <2,on <++tCg3 H Bu,3 Center M". Ma)#e G)a$e R. =a.-ag-e Bookkeeper0 %+ampo0 =endo/a H Co30 CP<,
TBe MANAGEMENT a(4 STAFF o3 'Be TESDA Se$)e'a)#a' )8% T'87< Regional %**i+e,
73

Bookkeeping NC III

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BOOKKEEPING NC III

HEALTH, SOCIAL, AND OTHER COMMUNITY DEVELOPMENT SERVICES SECTOR

East Service Road, South Superhighway, Taguig City

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

NATIONAL ASSESSMENT AND CERTIFICATION ARRANGEMENTS

COMPETENCY MAP DEFINITION OF TERMS ACKNO8LEDGEMENTS

< per,on 1$o $a, a+$ieved t$i, )uali*i+ation i, +ompetent to be5

Bookkeeper <++ounting Clerk

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

23 4nderpinning kno1ledge 33 4nderpinning 8kill,

3 Conte@t *or <,,e,,ment

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

UNIT OF COMPETENCY UNIT CODE UNIT DESCRIPTOR

ELEMENT 13 Provide team leader,$ip 1313 1323

33 8et per*orman+e e@pe+tation, *or team member,

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

ELEMENT :3 8upervi,ed team per*orman+e :313

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

VARIABLE 13 Bork re9uirement, 1313 Client Pro*ile

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

33 4nderpinning 8kill, :3 Re,our+e Impli+ation,

3 Conte@t *or <,,e,,ment

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

ELEMENT 13 Plan negotiation,

231 232 233 23: 235 23

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

23 Non verbal environment, 33 <+tive li,tening

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

UNIT CODE UNIT DESCRIPTOR

ELEMENT 13 Identi*2 t$e problem

1333 23 7etermine *undamental +au,e, o* t$e problem 2313

2323 2333 33 7etermine +orre+tive a+tion 3313 3323 3333 33:3

Provide re+ommendation-, to manager

:313 :323 :333

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

3 Conte@t *or <,,e,,ment

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

ELEMENT 13 Identi*2 mat$emati+al tool, and te+$ni9ue, to ,olve problem

23 <ppl2 mat$emati+al pro+edure-,olution

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

33 4nderpinning 8kill, :3 Re,our+e Impli+ation,

3 Conte@t *or <,,e,,ment

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

13 8tud2-,ele+t appropriate te+$nolog2

23 <ppl2 relevant te+$nolog2

33 =aintain-en$an+e relevant te+$nolog2

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

33 Indu,tr2 ,tandard operating pro+edure :3 =anu*a+turerC, operating guideline,- in,tru+tion,

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

3 Conte@t *or <,,e,,ment

31 Competen+2 ma2 be a,,e,,ed in a+tual 1orkpla+e or ,imulated environment

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

ELEMENTS 13 <,,e,, 9ualit2 o* re+eived material,

23 <,,e,, o1n 1ork

33 'ngage in 9ualit2 improvement

------------------------------------------------------------------------------------------------------TR Bookkeeping NC III Promulgated November 2007

331 332 333 33:

33 8et perorman+e e@pe+tation, or team member,

1333 23 7etermine undamental +au,e, o t$e problem 2313

53 4,e ba,i+ un+tion, o a 111!bro1,er to lo+ate in*ormation

23 Tran,er balan+e, rom t$e ledger