Accounts and Budget Support Le: Learning Guide

Training, Teaching and Learning Materials
ACCOUNTS AND BUDGET SUPPORT LE LEARNING GUIDE
Unit of Competence Process Customer Complaints

Module Title Processing Customer Complaints
LG Code: BUF ACB3 18 0921
TTLM Code: BUF ACB3M18 0921
1
TTLM Development Manual Date: September ,2021
Compiled by: Accounting and Business Department
INTRODUCTION
Welcome to the module “Process Customer Complaints”. This learner’s guide was prepared to
help you achieve the required competence in “Accounts and Budget Support Level III ”. This will be
the source of information for you to acquire knowledge attitude and skills in this particular occupation
with minimum supervision or help from your trainer.
Summary of Learning Outcomes
After completing this learning guide, you should be able to:

Lo1:- Respond to complaints
Lo2:- Refer complaints
Lo3:- Exercise judgement to resolve customer service issues
How to Use this TTLM
o Read through the Learning Guide carefully. It is divided into sections that cover all the
knowledge, skills and attitude that you need.
o Read Information Sheets and complete the Self-Check at the end of each section to check
your progress
o Read and make sure to Practice the activities in the Operation Sheets. Ask your trainer to
show you the correct way to do things or talk to more experienced person for guidance.
o When you are ready, ask your trainer for institutional assessment and provide you with
feedback from your performance.
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Lo1:- Respond to complaints
Consumer and company interactions are a part of everyday life. In a perfect world, products and services
would meet all the needs of a consumer but this is not the case. So making a complaint or an inquiry is not
only a customer's right when he has been wronged, but it is also a way for a company to improve its
product. A well thought out complaint procedure is sure to increase the effectiveness of your complaint
and minimize the time it takes to get results.
1. Problem Arises
o Identify your problem. Was it with product or was it a customer service issue? From here,
you should then map out what it is you want to get out of making a customer complaint.
Evidence is also critical here. Take photos or videos where necessary. This will
strengthen your case should your credibility be called into question. Sometimes, these
kinds of problems may end up in court so organization is crucial if you want to win in the
end.
Choose a Method
o There are a few ways you can go about making a complaint. One of the most common is
a telephone inquiry. Some companies have a department set up specifically for this
purpose while others have it as an extension of another department, such as human
resources.
Putting a complaint in writing is a more formal approach. Some companies have websites
in which you can submit the specifics of your problems. Snail mail is another option but
stands to take longer.
By far, the most direct way is to make a complaint in person. This may take the form of
meeting with a representative or dealing directly with a manager.
Complaint Tips
o Don't let anger fuel your complaint. Keeping calm and cool when dealing with a
company's representative will ensure a steady exchange of communication as well as
build a non-hostile environment.
Be pushy, but respect boundaries. An assertive approach will show you mean business but
do not let your temper get out of control. If you do not reach anyone on your first attempt,
stay with it. If your complaint is valid, it deserves the relevant attention.
Timing is crucial when making a complaint. As soon as you are sure you have been
wronged, make contact. Sitting on the issue will only lessen your case.
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OPERATION SHEET 1: Work within financial services industry guidelines,

Procedures and legislation
Purpose:
This learning outcome aims to provide trainees with the knowledge, skill and attitude of .financial services
industry guidelines, procedures and legislation. Understanding the concept and apply practically.
Equipment, Tools and Materials:

 Computer
 Projector
 White board
 White board marker &Duster
 Lecture room
 Printer
Conditions:
Students and trainer’s are legally required to lock the health and safety of trainer. This applies to all
organizations and including voluntary organizations.
 Students must provide safe working environment.

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 Students must not put themselves or others at risk
Procedure:
 Prepare guides
 Prepare legislations
 Prepare procedures
 Prepare list of abbreviations that we use in the accounting terms
Quality Criteria:
The trainee must be practice properly and organize microcomputer work environment 100% suitable for
working health and safety.
Self Check
1. Describe basic steps to follow when dealing with a customer’s complaint?

2. Describe Procedures for handling customer complaints
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Lo2:- Refer complaints
Procedures for handling customer complaints
Customer complaints are usually about poor service, faulty goods or goods that don’t meet the customer’s
needs. A skilled employee can turn a customer complaint into a positive experience for the customer.
If an employee receives a customer complaint it should be dealt with quickly and sympathetically. The
customer should be thanked for taking the time to highlight a problem with service or product. The
majority of customers who have a problem with a business don’t complain directly to the business - they
just don’t deal with the business again, and they tell their friends about the faulty product or poor service
they received. The ramifications for the business are that they have definitely lost one customer and
probably many more as the tale of their faulty product or service is spread by word of mouth. The business
can’t do anything about it because they don’t know about it. Therefore the customer who complains is a
person who is doing a service to the business and they should be treated accordingly.
Here are some basic steps to follow when dealing with a customer’s complaint.
 Greet the customer, smile and tell them your name.

 Ask the customer for their name (always be respectful and use their title Mr, Mrsetc). Once they
have given you their name continue using it throughout the discussion.
 Ask the customer the details of the complaint (it doesn’t work, couldn’t hear the microphone or the
technician arrived late). Try not to interrupt the customer as people can become stressed when they
are interrupted, particularly if it happens in the middle of a sentence.
 Acknowledge their distress about the problem. This is important as they won’t be interested in a
solution until they have had their chance to vent their anger.
 Paraphrase their problem back to them to ensure you have all the facts and they are reassured that
you have been listening to them.
 Offer a solution (exchange the faulty product, offer a reduction of fees).
 Give them something extra (an upgraded product, a discount on their next service, a voucher they
can spend in the shop).
 Thank them for assisting you by pointing out a problem and apologise for their inconvenience.
Take care not to admit liability for the problem, just apologise for their inconvenience and distress.
 Record details about the complaint such as customer’s name and contact details, the product or
service, how you dealt with it and how the customer reacted.
 Ring the customer a few days later to see if they are satisfied with their replaced product. Follow
up after a problem ensures repeat business.
Sometimes an easy solution is not possible, and the complaint is beyond your level of authority to solve
and must be passed on. If this is the case, write down the customer’s details and the nature of the problem,
and, if possible, speak to the person you have referred the customer too. Let the customer know what you
are doing so they do not feel excluded. It is important that the customer doesn’t have to repeat the problem
to your supervisor, as this can become frustrating to the customer. If immediate assistance from a
supervisor is not possible, tell the customer that their complaint will be looked at as soon as your
1
TTLM Development Manual Date: November ,2017
Compiled by: Yared D, Acct department
supervisor is available. A follow up phone call after any complaint is a very good way of ensuring the
customer will be a repeat customer.
Sometimes a customer can be so angry that they will raise their voice at you immediately. Do not take this
personally and raise your voice back at them. Their intention is often to create a ‘scene’ and to make other
customers uncomfortable. They hope that this will make you give them what they want immediately, to
avoid upsetting other customers. In this situation, do not raise your voice, stay calm and continue to
question them about their grievance. Often you will have to repeat a question as they were so upset they
didn’t answer it the first time you asked. Use respectful language and don’t be rude to the customer, no
matter how rude and inconsiderate they are being to you. Try to move them away from other customers, or
maybe take them to the office or a more isolated part of the shop. Without an audience they will settle
down.
If you feel the situation is beyond your ability to deal with, call for assistance from your supervisor. When
your supervisor arrives, paraphrase the customer’s problems so the customer is made aware that you were
paying attention. It also avoids the customer becoming upset again by having to repeat the problem.
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Purpose:

 Computer
 Projector
 White board
 Lecture room
 Printer
Conditions:

Procedure:
 Prepare guides
Quality Criteria:
3
Self Check

1
Compiled by Yared D, Acct department
Lo3:- Exercise judgement to resolve customer service issues
Authorised personnel may include: dispute resolution officer

 employees
supervisors and managers
Transactions may be processed: using manual or electronic systems

 using the standard procedures and systems of the financial services institution and may include:
 bank cheques
 credit card transactions
 debits such as from:
 savings accounts
 cheque accounts
 inward credits/outward payments
 payroll deductions
Periodic payments.
Customer transactions are processed in an accurate and timely manner using standard policies,
procedures and systems
Documentation or systems entry to support transactions is checked for accuracy and completeness
and customer account and transaction details maintained and verified using correct procedures
Customer complaints and disputes are resolved or referred to other authorized personnel and
customer accounts are rectified where necessary
 The relevant financial services organisation's policies, procedures and systems may relate or be
influenced by:administrative and clerical systems
 database and IT systems
 product and account and service range
 range of responsibility
 size, type and location of branch
types of equipment used.
Accurate reconciliation of subsidiary ledgers to general ledger accounts is performed and fees
appropriate to the transaction are levied in accordance with standard procedures
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Types of Sales Order Systems
Information Sheet – 1
Various relationships between the order, billing, and shipping functions are feasible depending on the
circumstances. The major consideration is the preparation of the invoice. In a complete pre-billing
system, the complete invoice is prepared at the same time as the shipping order. In this case, the shipping
order is usually a copy of the invoice. This system minimizes paperwork. The invoice is released after the
goods are shipped. A complete pre-billing system requires that all invoicing information be known prior to
the preparation of the invoice/shipping order set. This requires few back-orders or other inventory
problems. Also, freight and other charges must be either absorbed by the seller or standardized (e.g., “add
50 cents fir postage”). Any change between the customer order as rewritten and as actually shipped
requires a new invoice and the destruction of the original invoice. If such situations are common, complete
pre-billing is very inefficient.
The shipping order is prepared separately from the invoice. The invoice is prepared after the goods have
been prepared for shipment. A separate order and billing system is necessary when there is a significant
difference between the information on the shipping order (internal to the seller) and the invoice. For
example, technical specifications in the shipping order may not be required or desired on the invoice.
Excessive back-order and out-of-stock conditions also warrant this approach, because the final content of
the invoice cannot be determined until the goods are ready for shipment. In many industries, alterations of
substitution of goods ordered are allowed by customary trade practices. In retailing, for example, different
styles or colors may be substituted in an order for clothing. The changed specifications from the
customer’s order must be shown on the invoice. In other instances, several shipments are made to the
same customer over a specific time period under a single blanket order. In this case, there is no one-to-
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one correspondence between the customer order and the subsequent invoices. Typically, one blanket order
requires several separate invoices-- one for each shipment made under the blanket order.
Invoice Sample-
CITRUS SUPPLY CO. INVOICE
SOLD 1467 CLAY STREET
TO: PETERSBURG, WISCONSIN Burroughs B
44444
DITRUS SUPPLY CO.

SHIP 1467 CLAY STREET
TO: PETERSBURG, WISCONSIN
44444
TERMS ORDER CUSTOMER NO. SOL SHIP DATE INVO
NO. D BY VIA ICE
NO.
2-10NET 30 P87654 102,912 7 OUR NOV. 15 12,34
TRUCK 7
CODE QUANTI DESCRIPTI PRICE UNIT GROSS DISCO NET

13414522 TY ON 2.80 EA 28.00 UNT 28.00
12415710 10 CUTTING TIP1.90 EA 19.00 .00 18.62
15611410 10 TT-3 1.50 PR 7.50 .38 7.35
12488806 5 SCREWDRI 1.00 EA 10.00 .15 10.00
10 VR 6” .00 63.97
WELDING TAX 5.0% 3.20
GLOVE # HAN 25.00
10 DING 92.17
DSK
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Incomplete rebilling is a third type of sales order system. The incomplete pre-billing system is very
similar to a separate order and billing system. The only difference is that an invoice is originally prepared
by the sales order department rather than a sales order. The invoice is completed to the extent possible, but
because actual quantities shipped and freight charges (if any) cannot be known with certainty until
shipment, the invoice is incomplete (i.e., only partially finished). This invoice is then distributed in the
same fashion as the sales order in a separate order and billing system--with copies to finished goods,
shipping, and billing--except that multiple copies of the invoice are sent to billing. When billing receives
notification of shipment, it pulls its copies of the invoice and completes them. In separate order and billing
prepares the original copy of the invoice when it receives notification to shipment.
Both separate order and billing and incomplete billing are post-billing systems. Incomplete billing is
commonly used in manual systems, as only one document (an invoice) rather than two documents (a sales
order and an invoice) must be prepared. This reduces transcription of information and thus is often more
efficient in a manual system. Note that the sales order is primarily an internal document. The invoice, on
the other hand, is the customer’s formal notification of the amount due for the shipment. Note also that the
terms invoice and bill can be used interchangeably. A bill of lading is an invoice for freight charges.
Separate order and billing might also be called separate order and invoicing.
Accounts Receivable System-
Accounts receivable represents the money owed by customers for merchandise sold or services rendered.
Because most business is done on credit, accounts receivable often represents the majority of an
organization’s working capital. Accounts receivable also maintains customer credit and payment history
information, which is useful in the overall administration of company credit policies. Conceptually, the
accounts receivable procedure is straightforward. A subsidiary ledger of individual accounts is
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maintained, with a control account in the general ledger. Remittance advices are routed from the cash
receipts function; credit memos and other invoice adjustments are routed to the accounts receivable
department from the billing department. Debits and credits are posted to the individual accounts;
periodically, statements are prepared and sent to customers. Aging schedules are prepared as a by-product
of sending statements. Special credit reports may also be prepared.
There are also two basic approaches to an accounts receivable application: open- item and balance-
forward processing. In open-item processing, a separate record is maintained in the accounts receivable
system for each of the customer’s unpaid invoices. As customer remittances are received, they are
matched to the unpaid invoices. In balance-forward processing, a customer’s remittances are applied
against a customer’s total outstanding balance rather than against a customer’s individual invoices. Data
processing of accounts receivable can be tedious because of the volume of transactions and number of
accounts that may exist. A large insurance company or bank may have close to a million separate
accounts. Even with computer processing, mailing all statements at month’s end may be impossible. Many
businesses use a cycle billing plan, in which the accounts receivable file is subdivided by alphabet or the
working days of the month; for example, accounts A to H may be billed on the 10 th, I to P on the 20th, and
so on. These plans often have a beneficial effect on a company’s cash flow, because consumers generally
pay bills shortly after receiving them.
Ledger less bookkeeping may be used to streamline receivable procedures in certain situations an
important procedural question is whether copies of sales slips are to be included with monthly statement.
This practice is increasingly uncommon. Usually, individual transactions are itemized on the statement,
with supporting document references by either code or invoice number. A company is obligated to
produce supporting documents at the customer’s request; this demands careful attention to the details of
filing source documents. Owing to the preceding procedural aspects some companies sell their accounts
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receivable at a discount to collection agencies. This process, called factoring, avoids record keeping costs.
This alternative should be considered by the analyst. But he or she must also carefully consider the
potential negative effects of factoring on customer relations.

Purpose:

 Computer
 Projector
 White board
 Lecture room
 Printer
Conditions:

Procedure:
 Prepare guides
Quality Criteria:
7
Self Check


Compiled by Accounting and Business Department

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Training, Teaching and Learning Materials

ACCOUNTS AND BUDGET SUPPORT LE LEARNING GUIDE

Unit of Competence Process Customer Complaints

Summary of Learning Outcomes

After completing this learning guide, you should be able to:

How to Use this TTLM

Lo1:- Respond to complaints

OPERATION SHEET 1: Work within financial services industry guidelines,

Equipment, Tools and Materials:

 Students must provide safe working environment.

 Students must not put themselves or others at risk

1. Describe basic steps to follow when dealing with a customer’s complaint?

Lo2:- Refer complaints

Procedures for handling customer complaints

 Greet the customer, smile and tell them your name.

OPERATION SHEET 1: Work within financial services industry guidelines,

Equipment, Tools and Materials:

 Students must provide safe working environment.

3. Describe basic steps to follow when dealing with a customer’s complaint?

Lo3:- Exercise judgement to resolve customer service issues

Authorised personnel may include: dispute resolution officer

Transactions may be processed: using manual or electronic systems

appropriate to the transaction are levied in accordance with standard procedures

Types of Sales Order Systems

pre-billing is very inefficient.

DITRUS SUPPLY CO.

CODE QUANTI DESCRIPTI PRICE UNIT GROSS DISCO NET

Accounts Receivable System-

accounts receivable procedure is straightforward. A subsidiary ledger of individual accounts is

of sending statements. Special credit reports may also be prepared.

pay bills shortly after receiving them.

potential negative effects of factoring on customer relations.

OPERATION SHEET 1: Work within financial services industry guidelines,

Equipment, Tools and Materials:

 Students must provide safe working environment.

5. Describe basic steps to follow when dealing with a customer’s complaint?

TTLM Development Manual Date: November ,2020

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