EVIDENCE PLAN

COMPETENCY STANDARD: BOOKKEEPING NCIII

UNIT OF COMPETENCY: JOURNALIZE TRANSACTIONS
Ways in which evidence will be collected

Demonstration &

Written Test
Questioning

Interview
The evidence must show that the trainee….

Determine the nature of business based on

P P
client information
Prepare list of asset, liability, equity, income,
and expense account titles in accordance with P P
industry practices *
Prepare accounting manual in accordance with
P P
industry practices
Gather, Check and verify documents in
accordance with verification and validation P P
processes.
Analyze documents* P P
Select account titles in accordance with
P P
standard selection process
Prepare journals in accordance with industry
practice and generally accepted accounting
P P
principles/Philippine Financial Reporting
Standards for transactions and events *
Determine debit account titles in accordance
P P
with chart of accounts
Determine credit account tiles in accordance
P P
with chart of accounts
Prepare explanation to journal entry in
P P
accordance with nature of transaction
Accurately prepared the journal entries P P
*Critical aspects of competency
Prepared by: ROY VICTOR F. SUMUGAT Date 12/20/2020
:
Checked by: Date
:
Date Developed: Nov. Document No.
16,2020

Date Revised: Issued by:

Bookkeeping
NCIII
Developed by: Page 1 of 2
ROY VICTOR F.
Revision # 000
SUMUGAT
 Date Developed: Nov. Document No.
16,2020

Date Revised: Issued by:

Bookkeeping
NCIII
Developed by: Page 2 of 2
ROY VICTOR F.
Revision # 000
SUMUGAT