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Competency Based Learning Materials
Competency Based Learning Materials
Learning Materials
Welcome!
The unit of competency, “Develop and Update knowledge on protocol” is one of
the competencies of “Events Management Services NC III, a course which
comprises the knowledge, skills and attitudes required for this qualification.
The module, “Develop and Update knowledge on protocol”, covers the
knowledge, skills and attitude required to be able to prepare and produce a
range of high-quality bakery products in commercial food production
environments and hospitality establishments
You may already have some or most of the knowledge and skills covered in this
learner's guide because you have already completed training in this area.
If you can demonstrate to your trainer that you are competent in a particular
skill or skills, talk to him/her about having them formally recognized so you
don't have to do the same training again. If you have a qualification or
Certificate of Competency from previous trainings, show it to your trainer. If
At the end of this module is a Learner’s Diary. Use this diary to record
important dates, jobs undertaken and other workplace events that will assist
you in providing further details to your trainer or assessor. A Record of
Achievement is also provided for your trainer to complete once you complete
the module.
This module was prepared to help you achieve the required competency in
Developing Event Concept. This will be the source of information for you to
acquire knowledge and skills in this particular trade independently and at your
own pace, with minimum supervision or help from your instructor.
Talk to your trainer and agree on how you will both organize the Training
of this unit. Read through the module carefully. It is divided into
sections, which cover all the skills, and knowledge you need to
successfully complete this module.
Work through all the information and complete the activities in each
section. Read information sheets and complete the self-check. Suggested
references are included to supplement the materials provided in this
module.
Most probably your trainer will also be your supervisor or manager.
He/she is there to support you and show you the correct way to do
things.
Your trainer will tell you about the important things you need to consider
when you are completing activities and it is important that you listen and
take notes.
List of Competencies
4 Select event venue and site Selecting event venue and site TRS342318
MODULE CONTENT
MODULE DESCRIPTOR: This unit covers the knowledge, skills, behavior and
motivations required to develop and apply knowledge of protocol to a range of
tourism related activities. It is particularly relevant to those involved in the
management and operation of events, including functions.
LEARNING OUTCOME:
At the end of this module you MUST be able to:
LO1. Seek information on appropriate protocol
LO2. Integrate appropriate protocol procedures into work activities
LO3. Update knowledge on protocol
ASSESSMENT CRITERIA:
Assessment Method:
Oral or written test
Direct observation
Practical test
Evaluation of work done by learner
LEARNING EXPERIENCES
Learning Outcome 1 – Seek information on appropriate protocol
Learning Objectives:
After reading this information sheet you must be able to:
Learning Objectives:
After reading this information sheet you must be able to:
Deliver receipt – a document stating the type and quantity of goods that
have arrived at a place, which the buyer signs to show that they have received
the goods.
3. A document stating the type and quantity of goods that have arrived at a
place, which the buyer signs to show that they have received the goods.
Sources of Documents
1. Official Receipt
2. Sales Invoice
3. Purchase Order
4. Deposit Slip
Assets
Liabilities
Proprietorship
212 Drawing
211 Capital
213 Revenue and Expense
Summary
Expenses
140 Merchandise Debit Cost of merchandise purchased but has not yet
Inventory been sold.
Cost of supplies that have not yet been used.
150 Supplies Debit Supplies that have been used are recorded in
supplies expense.
170 Land Debit Cost to acquire and prepare land for use by the
company.
180 Equipment Debit Cost to acquire and prepare equipment for use
by the company.
Accumulated Amount of equipment’s cost that has been
188 Depreciation Credit allocated Depreciation Expense since the time
- the equipment was acquired.
Equipment
LIABILITIES
No. Account Title To Description / Explanation of Account
Increase
The amount of principal due on a formal
210 Notes Credit written promise to pay. Loans from banks
Payable are included in this account.
Amount owed to suppliers who provided
215 Accounts Credit goods and services to the company but did
Payable not require immediate payment in cash
Wages Amount Owed to employees for hours
220 Payable Credit worked but not yet paid.
Amount owed for interest on Notes Payable
up until the date of the balance sheet. This
230 Interest Credit is computed by multiplying the amount of
Payable the note times the effective interest rate
times the time period.
Amounts received in advance of delivering
240 Unearned Credit goods or providing services. When the goods
Revenues are delivered or services are provided, this
liability amount decreases.
Mortgage A formal loan that involves a lien on real
250 Loan Payable Credit estate until the loan is repaid.
REVENUE
1. Coins, currency, and other cash equivalents owned by the business and
not yet deposited in the bank.
a. Cash on Hand b. Cash on Bank c. Debit
3. Amounts collectible from customers for goods sold and services rendered
on credit or from others for loan granted.
a. Notes receivable b. Debit c. Credit
8. Amount withdrawn by the owner from the assets of the business for
personal use.
a. Capital b. Revenue c. Expenses
1. A
2. B
3. A
4. A
5. C
6. C
7. A
8. C
9. B
10. A
Learning Objective:
After reading this INFORMATION SHEET, you must be able to understand the
basic principles of accounting.
Self-Check
True or False: Write True if the Statement is correct, if not write False.
2. Assets are recorded based on their original cost and not on market vale.
5. Matching principle means the revenue and the expenses recorded should
have an equal amount recorded.
6. This Conservatism principle states that given two options in the amount
of business transactions, the amount recorded should be the lower rather
than the higher value.
9. Materiality Concept means the business transactions will not affect the
decision of a used considering the material which should not be reported at
all.
10. Accrual means the principle states that the recorded amount should
have some form of documentation.
12. This principle means business is considered a separate entity from the
owner(s) and should be treated separately.
Answer Key
I.
1. True
2. True
3. False
4. False
5. True
6. True
7. True
8. True
9. False
10. True
II.
1. Going Concern Concept
2. Consistency in accounting practice from period to period
3. Monetary Unit
4. Time Recognition in Accounting Records
5. Materiality
6. Full disclosure
7. Conservatism
8. Objectivity principle
9. Historical Cost
10. Revenue Recognition Principle
11. Accrual
12. Business Entity
TASK SHEET
No. 1.2-5
Title : Journalizing
Task Objective: To prepare journal entries
Materials :
Pen
2 Column Journal Sheets
Calculator
Transaction Sheet
Instructions
Recorded the debit first. Record the title in the account in the
account title column.
Indented twice and record the source document that was used
to gather information?