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TM Portfolio 03.28.

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Sector : Health , Social and Other Community Development Services Sector

Qualification Title: Bookkeeping NC III

Is thisUnit
content inappropriate?
of Competency Report
: Journalize this Document
Transactions

Module Title: Journalizing Transactions

Badian National High School


Poblacion, Badian, Cebu

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Plan
Training
Session

Date Developed: Document No.


BOOKKEEPING NC August 9, 2019 Issued by:
III
Date Revised: Page 1 of 175
Developed by:
Journalizing
Transactions Sharon T. Galabin Revision #

Sample Data Gathering Instrument for Trainee’s Characteristics


Please answer the following instrument according to the
characteristics described below. Highlight your choice that best describes
you as a learner. Blank spaces are provided for some data that need your
response.
Name: Sharra Jane
Institution: Badian National High School
Characteristics of learners

Language, Average grade in: Average grade in:


literacy and
English Math
numeracy (LL&N)
a. 95 and above a. 95 and above
b. 90 to 94 b. 90 to 94
c. 85 to 89 c. 85 to 89
d. 80 to 84 d. 80 to 84
a. 75 to 79 e. 75 to 79

Cultural and Ethnicity/culture:


language a. Ifugao
background
b. Igorot
c. Ibanag
d. Gaddang
e. Muslim
f. Ibaloy
g. Others( please specify) Cebuano

Education & Highest Educational Attainment:


general a. Senior High School Level
knowledge
b. High School Graduate
c. College Level
d. College Graduate
e. with units in Master’s degree
f. Masteral Graduate
g. With units in Doctoral Level
h. Doctoral Graduate

Date Developed: Document No.


BOOKKEEPING NC August 9, 2019 Issued by:
III
Date Revised: Page 2 of 175
Developed by:
Journalizing
Transactions Sharon T. Galabin Revision #

Characteristics of learners
Sex a. Female
b. Female
Age Your age: 18 yrs
Physical ability 1. Disabilities(if any) none
2. Existing Health Conditions (Existing illness
if any)
a. None
b. Asthma
c. Heart disease
d. Anemia
e. Hypertension
f. Diabetes
g. Others(please specify)

Previous None
experience with
the topic
None
Previous
learning
experience
National Certificates acquired and NC level
Training Level
completed

Special courses Other courses related to your qualification


a. Units in education
b. Accountancy
c. Others(please specify)
_________________________

Learning styles a. Visual - The visual learner takes mental


pictures of information given, so in order
for this kind of learner to retain
information, oral or written, presentations
of new information must contain diagrams
and drawings, preferably in color. The
visual learner can't concentrate with a lot
of activity around him and will focus better
and learn faster in a quiet study
environment.
b. Kinesthetic - described as the students in
Date Developed: Document No.
BOOKKEEPING NC August 9, 2019 Issued by:
III
Date Revised: Page 3 of 175
Developed by:
Journalizing
Transactions Sharon T. Galabin Revision #

Characteristics of learners

the classroom, who have problems sitting


still and who often bounce their legs while
tapping their fingers on the desks. They are
often referred to as hyperactive students
with concentration issues.
c. Auditory- a learner who has the ability to
remember speeches and lectures in detail
but has a hard time with written text.
Having to read long texts is pointless and
will not be retained by the auditory learner
unless it is read aloud.
d. Activist - Learns by having a go
e. Reflector - Learns most from activities
where they can watch, listen and then
review what has happened.
f. Theorist - Learns most when ideas are
linked to existing theories and concepts.
g. Pragmatist - Learns most from learning
activities that are directly relevant to their
situation.
Other needs a. Financially challenged
b. Working student
c. Solo parent
d. Others(please specify)
___________________________

Date Developed: Document No.


BOOKKEEPING NC August 9, 2019 Issued by:
III
Date Revised: Page 4 of 175
Developed by:
Journalizing
Transactions Sharon T. Galabin Revision #

Characteristics of learners
) y c e d s e
th d ti i c e l
N a n
u il
p
o n te s
r
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t
& M o t e e
l S
N
n
r a
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o g
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m
o l
n
i
y d a d c e C a n
c a b el s
i th
i g l i
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r
a
a
r r e y n e
v e e
e G g w h w i e p L
e a o P e n L S
m g u n c r
u a g k n a g
Nh r n l e e n
d s e a a ri L i
n
Name of n g li v
A
l r
e x e e
p
s i
a n d n e g x u a
r
Trainee n e S A e oi
y E a g v T
c l s e
a
r a & u r
e r oi P
ti u n v
tl o e
,
L
u ti r
e a P
g C c
a u
u d
ge E
nta
ar
Le
v
A
90-94 High F 1 Bachelor of
Science in
School 7 Physicall Accounting None none
clerk Business

Date Developed: Document No.


BOOKKEEPING NC III August 9, 2019 Issued by:
Date Revised: Page 5 of 175
Journalizing Transactions Developed by:

Sharon T. Galabin Revision #

Beverly 90-94 Cebuano y fit Administration Reflector


Graduate
Oliveres
Bachelor of
High
1 Sales clerk
Science –
91-95 School F Physicall None none
Sharra 91-94 Cebuano 8 Management Reflector
y fit
Jane Ong Graduate Accounting

Senior High
1
Joan Ababa 90-94 90-94 Cebuano School F Physicall Accounting No ne B oo kke ep in g Working
Reflector
9 y fit clerk NC III Student
Level

Date Developed: Document No.


BOOKKEEPING NC III August 9, 2019 Issued by:
Date Revised: Page 6 of 175
Journalizing Transactions Developed by:

Sharon T. Galabin Revision #

FORM 1.1 SELF-ASSESSMENT CHECK

INSTRUCTIONS: This Self-Check Instrument will give the trainer necessary


data or information which is essential in planning training
sessions. Please check the appropriate box of your answer
to the questions below.
BASIC COMPETENCIES
CAN I…? YES NO
1. LEAD WORKPLACE COMMUNICATION
1.1 Communicate information about workplace processes !
1.2 Lead workplace discussions !
1.3 Identify and communicate issues arising in the !
workplace
2. LEAD SMALL TEAMS

2.1 Provide team leadership !


2.2 Assign responsibilities !
2.3 Set performance expectations for team members !
2.4 Supervised team performance !
3. DEVELOP AND PRACTICE NEGOTIATION SKILLS
3.1 Plan negotiations !
3.2 Participate in negotiations !
4. SOLVE PROBLEMS RELATED TO WORK ACTIVITIES
4.1 Identify the problem !
4.2 Determine fundamental causes of the problem !
4.3 Determine corrective action !
4.4 Provide recommendation/s to manager !
5. USE MATHEMATICAL CONCEPTS AND
TECHNIQUES
5.1 Identify mathematical tools and techniques to solve !
problem
5.2 Apply mathematical procedure/solution !
5.3 Analyze results !

BOOKKEEPING NC Date Developed: Document No.


August 9, 2019 Issued
III
Date Revised:
by: Page 7 of 175
Journalizing Developed by:
Transactions
Sharon T. Galabin Revision #

6. USE RELEVANT TECHNOLOGIES

6.1 Study/select appropriate technology !


6.2 Apply relevant technology !
6.3 Maintain/enhance relevant technology

COMMON COMPETENCIES
CAN I…? YES NO
1. APPLY QUALITY STANDARDS
1.1 Assess quality of received materials !
1.2 Assess own work !
1.3 Engage in quality improvement !
2. PERFORM COMPUTER OPERATIONS
2.1 Plan and prepare for task to be taken undertaken !
2.2 Input data into computer !
2.3 Access information using computer !
2.4 Produce output/ data using computer system !
2.5 Use basic functions of a www-browser to locate !
information
2.6 Maintain computer equipment and systems !
4. MAINTAIN AN EFFECTIVE RELATIONSHIP WITH
CLIENT/CUSTOMERS
4.1 Maintain a clean and hygienic environment !
3.2 Meet client/customer requirements !
3.3 Build credibility with customers/clients !
5. MANAGE OWN PERFORMANCE
5.1 Plan for completion of own workload !
1.2 Maintain quality of performance !
1.3 Build credibility with customers/clients !

BOOKKEEPING NC Date Developed: Document No.


August 9, 2019 Issued
III
Date Revised:
by: Page 8 of 175
Journalizing Developed by:
Transactions
Sharon T. Galabin Revision #

COMMON COMPETENCIES
CAN I…? YES NO
1. JOURNALIZE TRANSACTIONS
1.1 Prepare chart of accounts !
1.2 Analyze documents !
1.3 Prepare journal entry !
2. POST TRANSACTIONS
2.1 Prepare ledger !
2.2 Transfer journal entries !
2.3 Summarize ledger !
3. PREPARE TRIAL BALANCE
3.1 List account titles !
3.2 Transfer balances from the ledger !
3.3 Summarize trial balance !
4. PREPARE FINANCIAL REPORTS
4.1 Prepare financial statements !
4.2 Analyze financial statements !
5. REVIEW INTERNAL CONTROL SYSTEM

5.1 Check policy compliance !


5.2 Prepare policy compliance report !

Note: In making the Self-Check for your Quali7ca8on, all required competencies
should be speci7ed. It is therefore required of a Trainer to be well - versed
of the CBC or TR of the program quali<ca>on he is teaching.
Evidences/Proof of Current Competencies
Form 1.2: Evidence of Current Competencies acquired related to
Job/Occupation

BOOKKEEPING NC Date Developed: Document No.


August 9, 2019 Issued
III
Date Revised:
by: Page 9 of 175
Journalizing Developed by:
Transactions
Sharon T. Galabin Revision #

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Current competencies Proof/Evidence Means of validating


BASIC COMPETENCIES
1. Lead workplace communication

1.1 Communicate
information about
workplace
processes

1.2 Lead workplace


discussions

Certificate of Submitted original COE,


Employment & called up issuing
Passed the company to verify
1.3 Identify and Interview authenticity and conduct
communicate interview
issues arising in
the workplace Or Form 10

1.4 Use mathematical


concepts and
Techniques

1.5 Use relevant


Technologies

2. Lead small team


Certificate of
Employment &
2.1 Provide team
Passed the
leadership
Interview
Submitted original COE,
2.2 Assign called up issuing
Certificate of
responsibilities company to verify
Employment &
authenticity and conduct
2.3 Set Passed the
interview
performance Interview
expectations for
Or Form 10
team members

BOOKKEEPING NC Date Developed: Document No.


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III
Date Revised:
by: Page 10 of 175
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Sharon T. Galabin Revision #

2.4 Supervised
team performance
4. Solve Problems Related to Work
4.1 Identify the
problem

Certificate of
4.2 Determine the Employment &
Submitted original COE,
fundamental Passed the
called up issuing
causes of the Interview
company to verify
problem authenticity and conduct
interview
Or Form 10
4.3 Determine
corrective
action

4.4 Provide
recommendatio
n to manager
5. Solve Problems Related to Work
5.1 Identify Certificate of Submitted original COE,
mathematical and Employment & called up issuing
techniques to solve Passed the company to verify
problem Interview authenticity and conduct
interview
5.2 Apply
mathematical Or Form 10
procedure/solutio
n
6. Use Relevant Technologies
6.1 Study/select Certificate of Submitted original COE,
appropriate technology Employment & called up issuing
Passed the company to verify
6.2 Apply relevant
Interview authenticity and conduct
technology
interview

Or Form 10

6.3 Maintain/enhance Certificate of Submitted original COE,


relevant Employment & called up issuing
technology Passed the company to verify
Interview authenticity and conduct
interview

BOOKKEEPING NC Date Developed: Document No.


August 9, 2019 Issued
III
Date Revised:
by: Page 11 of 175
Journalizing Developed by:
Transactions
Sharon T. Galabin Revision #

7. Apply Quality Standards


7.1 Assess quality Certificate of Submitted original COE,
quality received Employment & called up issuing
materials Passed the Interview company to verify
authenticity and conduct
7.2 Asses own work
interview
7.3 Engage in quality
improvement
8. Perform Computer Operations
8.1 Plan and prepare Certificate of Submitted original COE,
for task to be taken Employment & called up issuing
undertaken Passed the Interview company to verify
authenticity and conduct
8.2 Input data into
interview
computer Or Form 10
8.3 Access information
using computer
8.4 Produce
output/data using
computer system
8.5 Use basic functions
of a www-browser to
locate information
8.6 Maintain computer
equipment and
systems
9. Maintain An Effective Relationship with Client/Customer
9.1 Maintain a clean Certificate of Submitted original COE,
and hygienic Employment & called up issuing
environment Passed the company to verify
Interview authenticity and conduct
9.2 Meet
interview
client/customer
requirements Or Form 10
9.3 Build credibility with
customers/clients
10. Manage Own Performance
10.1 Plan for completion Certificate of Submitted original COE,
of own workload Employment & called up issuing
Passed the company to verify
10.2 Maintain quality of
Interview authenticity and conduct
performance
interview
10.3 Build credibility

BOOKKEEPING NC Date Developed: Document No.


August 9, 2019 Issued
III
Date Revised:
by: Page 12 of 175
Journalizing Developed by:
Transactions
Sharon T. Galabin Revision #

with customers/clients Or Form 10


CORE COMPETENCIES
1. JOURNALIZE TRANSACTIONS
1.1 Prepare chart of
Accounts
Certificate of Submitted original COE,
Employment & called up issuing
Passed the company to verify
1.2 Analyze
Interview authenticity and conduct
documents
interview
1.3 Prepare journal
entry Or Form 10

2. Post Transactions
2.1 Prepare ledger Certificate of Submitted original COE,
Employment & called up issuing
2.2 Transfer journal
Passed the company to verify
entries
Interview authenticity and conduct
2.3 Summarize ledger interview

Or Form 10
3. Prepare Trial Balance
3.1 List of account titles Certificate of Submitted original COE,
Employment & called up issuing
3.2 Transfer balances
Passed the company to verify
from the ledger
Interview authenticity and conduct
3.3 Summarize trial interview
balance
Or Form 10
4. Prepare Financial Reports
4.1 Prepare financial Certificate of Submitted original COE,
statements Employment & called up issuing
Passed the company to verify
4.2 Analyze financial
Interview authenticity and conduct
statements
interview
Or Form 10
5. Review Internal Control System
5.1Check policy Certificate of Submitted original COE,
compliance Employment & called up issuing
Passed the company to verify
5.2 Prepare policy
Interview authenticity and conduct
compliance report
interview

BOOKKEEPING NC Date Developed: Document No.


August 9, 2019 Issued
III
Date Revised:
by: Page 13 of 175
Journalizing Developed by:
Transactions
Sharon T. Galabin Revision #

Identifying Training Gaps

From the accomplished Self-Assessment Check (Form 1.1) and the


evidences of current competencies (Form 1.2), the Trainer will be able to
identify what the training needs of the prospective trainee are.

Form 1.3 Summary of Current Competencies versus Required


Competencies

Required Units of Current Training


Competency/Learning Competencies Gaps/Requirements
Outcomes based on CBC
BASIC COMPETENCIES
1. Lead workplace communication
1.1 Communicate 1.1 Communicate
information about workplace information about
processes workplace processes
1.2 Lead workplace 1. Lead workplace
discussions discussions
1.3 Identify and communicate 1.3 Identify and
issues arising in the communicate issues
workplace arising in the
workplace
2. LEAD SMALL TEAMS
2.1 Provide team 2.1 Provide team
leadership leadership

2.2 Assign responsibilities 2.2 Assign


responsibilities
2.3 Set performance 2.3 Set performance
expectations for team expectations for
members team members
2.4 Supervised team 2.4 Supervised team
performance performance

3. DEVELOP AND PRACTICE NEGOTIATION SKILLS

3.1 Plan negotiations 3.1 Plan negotiations


3.3.2 Participate in negotiations 3.2 Participate in
BOOKKEEPING NC Date Developed: Document No.
August 9, 2019 Issued
III
Date Revised:
by: Page 14 of 175
Journalizing Developed by:
Transactions
Sharon T. Galabin Revision #

negotiations

4. SOLVE PROBLEMS RELATED TO WORK ACTIVITIES

4.1 Identify the problem 4.1 Identify the


problem
4.2 Determine fundamental 4.2 Determine
causes of the problem fundamental causes
of the problem
. 4.3 Determine corrective 4.3 Determine
action corrective action
4.4 Provide 4.4 Provide
recommendation/s to manager recommendation/s
to manager
5.0 USE MATHEMATICAL CONCEPTS AND TECHNIQUES
5.1 Identify mathematical 5.1 Identify
tools and techniques to solve mathematical tools
problem and techniques to
solve problem
5.2 Apply mathematical 5.2 Apply
procedure/solution mathematical
procedure/solution
5.3 Analyze results 5.3 Analyze results
6.0 USE RELEVANT TECHNOLOGIES
6.1 Study/select appropriate 6.1 Study/select
technology appropriate
technology
6.2 Study/select appropriate 6.2 Study/select
technology appropriate
technology
6.3 Apply relevant technology 6.3 Apply relevant
technology
6.4 Maintain/enhance 6.4
relevant technology Maintain/enhance
relevant technology

Required Units of Current Training


Competency/Learning Competencies Gaps/Requirements
Outcomes based on CBC

BOOKKEEPING NC Date Developed: Document No.


August 9, 2019 Issued
III
Date Revised:
by: Page 15 of 175
Journalizing Developed by:
Transactions
Sharon T. Galabin Revision #

COMMON COMPETENCIES
1. APPLY QUALITY STANDARDS
1.1 Assess quality of Assess quality of
received materials received materials
1.2 Assess own work Assess own work
1.3 Engage in quality Engage in quality
improvement improvement
2. PERFORM COMPUTER OPERATIONS
2.1 Plan and prepare for task Plan and prepare for
to be taken undertaken task to be taken
undertaken
2.2 Input data into computer Input data into
computer
2.3 Access information using Access information
computer using computer
2.4 Produce output/ data Produce output/
using computer system data using
computer system
2.5 Use basic functions of a Use basic functions
www-browser to locate of a www-browser to
information locate information
2.6 Maintain computer Maintain computer
equipment and systems equipment and
systems
3. MAINTAIN AN EFFECTIVE RELATIONSHIP WITH
CLIENT/CUSTOMERS
3.1 Maintain a clean and Maintain a clean
hygienic environment and hygienic
environment
3.2 Meet client/customer Meet
requirements client/customer
requirements
3.3 Build credibility with Build credibility
customers/clients with
customers/clients
4. MANAGE OWN PERFORMANCE
4.1 Plan for completion of Plan for completion
own workload of own workload

BOOKKEEPING NC Date Developed: Document No.


August 9, 2019 Issued
III
Date Revised:
by: Page 16 of 175
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Sharon T. Galabin Revision #

4.2 Maintain quality of Maintain quality of


performance performance
4.3 Build credibility with Build credibility
customers/clients with
customers/clients
Required Units of Current Training
Competency/Learning Competencies Gaps/Requirements
Outcomes based on CBC
CORE COMPETENCIES
1. JOURNALIZE TRANSACTIONS
1.1 Prepare chart of Prepare chart of
accounts accounts
2.1 Analyze documents Analyze documents
2.3 Prepare journal entry Prepare journal entry
2. POST TRANSACTIONS
2.1 Prepare ledger Prepare ledger
2.2 Transfer journal entries Transfer journal
entries
2.3 Summarize ledger Summarize ledger
3. PREPARE TRIAL BALANCE
3.1 List of Account titles List of Account titles
3.2 Transfer balances from Transfer balances
the ledger from the ledger
3.3 Summarize trial balance Summarize trial
balance
4. PREPARE FINANCIAL REPORTS
4.1 Prepare financial Prepare financial
statements statements
4.2 Analyze financial Analyze financial
statements statements
5. REVIEW INTERNAL CONTROL SYSTEM
5.1 Check policy compliance Check policy
compliance
5.2 Prepare policy Prepare policy
compliance report compliance report

BOOKKEEPING NC Date Developed: Document No.


August 9, 2019 Issued
III
Date Revised:
by: Page 17 of 175
Journalizing Developed by:
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Sharon T. Galabin Revision #

Identifying Training Needs

Form No. 1.4: Training Needs

Training Needs Module Title/Module of


Instruction
(Learning Outcomes)

Prepare chart of accounts

Analyze documents Journalizing Transactions

Prepare journal entry

BOOKKEEPING NC Date Developed: Document No.


August 9, 2019 Issued
III
Date Revised:
by: Page 18 of 175
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Sharon T. Galabin Revision #

SESSION PLAN

Sector : HEALTH, SOCIAL AND OTHER COMMUNITY DEVELOPMENT SERVICES


Qualification Title : Bookkeeping NC III
Unit of Competency : Journalize Transactions for Single Proprietorship
Module Title : Journalizing Transactions for Single Proprietorship

Learning Outcomes: After reading this module, you should be able to:
Prepare Chart of Accounts
" Analyze Documents
Prepare Journal Entries
A.INTRODUCTION:
This module covers the knowledge and skill in the preparation of the Chart of Accounts, analysing documents and
the preparation of Journal Entries for a Single Proprietorship engaged in Trading business.

B. LEARNING ACTIVITIES

LO 1: Prepare Chart of Accounts


Learning
Methods Presentation Practice Feedback Resources Time
Content
Types of ! Lecture Read Information Answer Self Compare CBLM
Business ! Group Sheet No. 1.1.1 Check No. 1.1.1 answers with
Entities Discussion Answer Key
! Interaction No.1.1.1

Date Developed: Document No.


BOOKKEEPING NC August 9, 2019 Issued by:
III Date Revised:
Page 19 of 175
Journalizing Transactions Developed by:
Sharon T. Galabin
Revision #

Improve Your Experience &


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Definition of ! Lecture Read Information Answer Self Compare


Accounting and ! Group Sheet No. 1.1.2 Check No. 1.1.2 answers with
the different Discussion Answer Key CBLM
account titles ! Interaction No. 1.1.2

Preparation of ! Lecture Read Information Answer Self Compare


Accounting ! Group Sheet No. 1.1.3 Check No. 1.1.3 answers with
Manual in Discussion Answer Key
accordance ! Interaction No. 1.1.3
with industry CBLM
practice and
GAA
Review Task Sheet Perform Task
Check the
No. 1.1.3 Sheet No. 1.1.3
performance
based
checklist No.
1.1.3
LO 2: Analyze Documents
Perform Job ! Lecture Review Job Sheet No. Check the
Sheet No. 1.2.1 ! OJT 1.2.1 performanc CBLM
! Practical e based on Invoice
Exercises checklist /OR
No. 1.2.1

Selection of ! Lecture Reviews Job Sheet Perform Job Check t he


Date Developed: Document No.
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III Date Revised:
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Revision #

Account Title ! Discussion No. 1.2.2 Sheet No. 1.2.2 performanc CBLM
e based on Invoice
checklist /OR
No. 1.2.2
LO 3: Prepare Journal Entry

1.3.1. Types of ! Lecture Read Information Sheet Answer Self- Compare


Journal ! Demonstratio No. 1.3.1 Check Sheet answers with
n Types of Journals No. 1.3.1 Answer Key
No. 1.3.1

CBLM
Read Task Sheet No. Perform Task Check the GAAP
1.3.1 performance
Sheet No.
Identifying the types of 1.3.1 based on
journals checklist No.
1.3.1
1.3.2 Debit ! Lecture Read Information Sheet Answer Self- Compare
Account Titles ! Discussion No. 1.3.2 Check Sheet answers with
! OJT Debit Account Titles No. 1.3.2 Answer Key
No. 1.3.2

Read Task Sheet 1.3.2 CBLM


on Identifying Debit Perform Task Check the GAAP
Accounts performance
Sheet No.
based on
1.3.2
checklist No.
1.3.2
1.3.3 Credit ! Lecture Read Information Sheet Answer Self- Compare
Account Titles ! Discussion No. 1.3.3 on Credits Check No. answers with
! OJT Account Titles 1.3.3 Answer Key

Date Developed: Document No.


BOOKKEEPING NC August 9, 2019 Issued by:
III Date Revised:
Page 21 of 175
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Revision #

No. 1.3.3
CBLM
Read Task Sheet No. GAAP
1.3.3 on Credit Account Perform Task Check the
Titles Sheet No. performance
1.3.3 based on
checklist No.
1.3.3

1.3.4 ! Lecture Read Information Sheet Answer Self- Compare


Explanation to ! Demonstratio No. 1.3.4 on Check No. answers with
Journal Entries n Explanation to Journal 1.3.4 Answer Key
! OJT Entries No. 1.3.4

CBLM
Read Task Sheet No. Perform Task Check the GAAP
1.3.4 on Preparing Sheet performance
No.
Explanation to Journal 1.3.4 based on
Entries checklist No.
1.3.4
1.3.5 ! Lecture Read Information Sheet Answer Self- Compare
Journalizing ! Group No. 1.3.5 on Preparing Check No. answers with
Accounts Discussion Journal Entry 1.3.5 Answer Key CBLM
! OJT No. 1.3.5

Read Task Sheet 1.3.5


on Preparing Journal Perform Task Check the
Entry performance
Sheet No.
based on
1.3.5
checklist No.
1.3.5

Date Developed: Document No.


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Revision #

C. ASSESSMENT PLAN
! Written Test
! Practical /Performance Test

D. TEACHER’S SELF-REFLECTION OF THE SESSION

Prepared by: __________________ Approved by: ________________


Trainer

Date Developed: Document No.


BOOKKEEPING NC August 9, 2019 Issued by:
III Date Revised:
Page 23 of 175
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Sharon T. Galabin
Revision #

COMPETENCY-BASED LEARNING MATERIAL

Sector: Health, Social, and Other Community Development Services


Sector
Qualification Title: Bookkeeping NC III
Unit of Competency: Journalize Transactions
Module Title: Journalizing Transactions

Badian National High School

Date Developed: Document No.


BOOKKEEPING NC August 9, 2019 Issued by:
III
Date Revised: Page 24 of 175
Developed by:
Journalizing
Transactions Sharon T. Galabin Revision #

HOW TO USE THIS COMPETENCY –BASED LEARNING MATERIALS


Welcome!
The unit of competency, " Journalize
Transactions ", is one of the competencies of
Bookkeeping NC III, a course which comprises the
knowledge, skills and attitudes required for a
Bookkeeper to possess.

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