Evidence Plan

Competency
BOOKKEEPING NC III
standard:

Unit of competency: JOURNALIZE TRANSACTIONS

Observation & Questioning

Ways in which evidence will be collected:
[tick the column]

Demonstration &
Questioning

Written test
The evidence must show that the trainee…

 Determines nature of business based on client information.

 Prepares list of asset, liability, equity, income, and expense
account titles in accordance with Generally Accepted
Accounting Principles (GAAP).
 Prepares Accounting manual in accordance with industry
manual.
 Gathers, checks and verifies documents in accordance with
verification and validation processes.
 Selects account titles in accordance with standard selection
processes.
 Prepares journal entries in accordance with Generally
Accepted Accounting Principles (GAAP).
 Determines debit and credit account titles in accordance with
chart of accounts.
 Prepares explanation to journal entry in accordance with the
nature of transaction.
 Prepares journal entries with 100% accuracy.
NOTE: *Critical aspects of competency

Date Developed: Document No. TM1-01

CBLM on November 2020 Issued by:
BOOKKEEPING Date Revised: Page 1 of 1
NC III None
Journalizing Developed by:
Transactions
Revision # 00