DEMONSTRATION with Questioning tool

Candidate name: Pochollo Garay

Assessor name: Kim Sarah Jane Rembulat
Project-Based Prepare Trial Balance
Assessment:
Qualification: Bookkeeping
Date of assessment: July 25, 2021
Time of assessment: 8 am
Instructions for demonstration
Given the necessary materials, tools and equipment, the candidate must
be able to prepare trial balance

Materials and equipment

Ledger sheets, pencil, eraser, ruler, and calculator

DEMONSTRATION  to show if evidence is

demonstrated
During the demonstration of skills, the
Yes No N/A
candidate:
Define the five basic accounting accounts   
Identify each account titles use with
  
accordance in chart of accounts
Explain the procedure of preparing
  
accounting journals
Prepare trial balance   
Adjust entries base on situations given   
Prepare post adjusted trial balance   
The candidate’s demonstration was:
Satisfactory ❑ Not Satisfactory ❑
 Performance Test

Specific Instruction for the Candidate:

Bring ledger sheets, pencils, calculator, ruler, and eraser.

Qualification Bookkeeping

Unit of Competency Prepare Trial Balance

General Instruction:

Given the data below, show the step-by-step procedure of preparing

trial balance for 60 mins.

Specific Instruction:

1. All answers should be in ledger sheets.

2. 1 trial balance in each ledger

3. use only the front side of the paper

DEMONSTRATION INSTRUCTIONS

For the Trainee:

Given the necessary supplies and materials & tools you are required

TIME DURATION: 60 min

The following tasks should be accomplished:

1. List all the account titles with accordance in the chart of accounts
2. Prepare accounting journals in each transaction
3. Prepare pre-trial balance
4. Prepare adjusting entries
5. Prepare post adjusted trial balance
For the Trainer:

• The institutional assessment will cover the learning outcome:

1. LO1. List account titles

2. LO2. Transfer balances from the ledger
3. LO3. Summarize trial balance

• The assessment method is based on the evidence plan and this

includes:

1. Identify five basic accounting elements

2. Determine the use and meaning of account titles
3. Classify the account title base on chart of accounts
4. Transfer account titles from the accounting ledger
5. Prepare pre-trial balance
6. Tally the debits and credits side of trial balance
7. Perform adjusted trial balance
8. Prepare post-trial balance

• The trainer will give feedback at the end of the assessment. The
feedback shall indicate:

COMPETENT
NOT YET COMPETENT