INSTITUTIONAL

ASSESSMENT
TOOLS
Evidence Plan
(
Competency BOOKEEPING NCIII
standard:
Unit of Prepare Trial Balance
competency:
Ways in which evidence will be collected:

Demonstration & Questioning

Observation & Questioning
[tick the column]

Third party Report

Portfolio

Written
The evidence must show that the trainee…
 Asset, liability, and equity account titles are
listed in accordance with Chart of Account.
 Income and expense account titles are listed in
accordance with Chart of Accounts
 Asset, liability, and equity balances are
transferred in accordance with Chart
of Accounts.
 Income and expense balances are
transferred in accordance with Chart of
Accounts.

 Debits and credits are totaled with 100%

accuracy
 Trial Balances are extracted with 100%
accuracy.

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SPECIFIC INSTRUCTION FOR CANDIDATES
Qualification BOOKKEEPING NC III
Project Prepare Trial Balance
Unit of Competency  PREPARE TRIAL BALANCE
Covered:

1. Using the given supplies, tools, instrument and equipment, demonstrate

the tasks listed below for 1 hour:
 List account titles
 Transfer balances from the ledger
 Summarize trial balance
2. The assessment shall be based on the units of competency in the Training
Regulations and the Evidence Plan and shall focus on the following
evidence gathering methods:
 Demonstration with oral questioning
 Written Exams
3. Answer the oral questions to be asked by the trainer/assessor related to
your demonstration.
4. The final assessment will be the responsibility of your trainer/assessor.
5. Your trainer/ssessor shall provide you feedback at the end of the
assessment.

The feedback shall indicate whether you are:

 COMPETENT
 NOT YET COMPETENT

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 TABLE OF SPECIFICATION

# of
Objectives/Content
Knowledge Comprehension Application items/
area/Topics
% of test

Lists Account Titles 2 3 2 7/23%

Transfer balances
3 4 5 12/40%
from the ledger
Summarize Trial
5 2 4 11/37%
Balance
TOTAL 10 9 11 30/100%

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 WRITTEN TEST
BOKKEEPING NC III
Prepare Trial Balance

INSTRUCTIONS:

Read the direction carefully.

1. DO NOT WRITE ANYTHING ON THE QUESTIONNAIRE. Use the

answer sheets provided.

2. Test duration is 30 minutes. In case of finishing the test in less than

30 minutes, you can already submit your questionnaire and answer
sheet to the proctor.

3. This is a MULTIPLE CHOICE type of test. Write the letter that best
corresponds to your choice of answer on the answer sheet provided.

Please do not turn the page unless your proctor told you to do it. Return the
questionnaire to the proctor together with your answer sheet on or before
the end of 30 minutes.

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Name:

Date:

Qualification:

I. MULTIPLE CHOICE

Instructions: Write the letter of your choice on a separate sheet of paper.

Use CAPITAL letter.

1. The equality of debits and credits in the ledger should be verified at the
end of each accounting period by preparing

A. A Balance Report
B. A Trial Balance
C. An account verification report
D. An accounting statement

2. The receipt of cash from customers in payment of their accounts would

be recorded by a:

A. debit to cash and a credit to accounts payable

B. debit to cash and a credit to accounts receivable
C. debit to cash and a credit to fees earned
D. debit to cash and a credit to fees expense

3. The first step in recording a transaction in a two-column journal is to:

A. list the account to be credited

B. list the amount to be credited
C. list the amount to be debited
D. list the account to be debited

4. The drawing account of a sole proprietorship is debited when:

A. the owner invests cash

B. the owner withdraws cash
C. a liability is paid
D. an expense is paid

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5. Of the following errors, the one that will cause an inequality in the trial
balance total is:

A. incorrectly computing an account balance

B. failure to record a transaction
C. recording the same transaction more than once
D. posting a transaction to the wrong account

6. Credit to cash results in:

A. an increase in owner's equity

B. a decrease in assets
C. an increase in liabilities
D. an increase in revenue

7. Debits to expense accounts signify:

A. increases in owner's capital

B. decrease in owner's capital
C. increases in assets
D. decrease in liabilities

8. When rent is prepaid for several months in advance, the debit is to:

A. an expense account
B. a capital account
C. liability account
D. an asset account

9. When an asset is purchased on account, the credit is to:

A. a capital account
B. a revenue account
C. a liability account
D. an expense account

10. When a payment is made to a supplier for goods previously

purchased on account, the debit is to:

A. an asset account
B. a liability account
C. a capital account
D. an expense account

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II. TRUE OR FALSE

INSTRUCTIONS:
Write TRUE if the statement is correct and FALSE if the statement is
wrong.

1. The capital and withdrawal of owner should be in debit column?

2. A debit signify a decrease in liability?
3. Do we need to include the assets in the trial balance?
4. Are we going to use 2 money column in preparing the trial balance?
5. Trial Balance should be prepared after journalizing?
6. Is trial balance essential in preparing the accounting cycle?
7. The totals of the trial balance should always be equal?
8. Should the trial balance be arranged alphabetically?
9. A credit signify an increase in asset?
10. Is the trial balance a list of accounts?

III. TRUE OR FALSE

INSTRUCTIONS:
Re-arrange the accounts as they should appear in a trial balance.

 Notes Payable
 Accounts Payable
 Cash
 Owners Investment
 Supplies
 Rent Expense
 Equipment
 Accounts Receivable
 Service Income
 Unearned Revenue

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ANSWER KEY:

I. MULTIPLE CHOICE

1. B
2. B
3. D
4. B
5. A
6. B
7. B
8. D
9. C
10. A

II. TRUE OR FALSE

1. FALSE
2. TRUE
3. TRUE
4. TRUE
5. FALSE
6. TRUE
7. TRUE
8. FALSE
9. FALSE
10. FALSE

III. ARRANGE THE FOLLOWING

1. CASH
2. ACCOUNTS RECEIVEBLE
3. SUPPLIES
4. EQUIPMENT
5. ACCOUNTS PAYABLE
6. 5UNEARNED REVENUE
7. NOTES PAYABLE
8. OWNERS INVESTMENT
9. SERVICE INCOME
10. RENT EXPENSE

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DEMONSTRATION CHECKLIST WITH ORAL QUESTIONING
Trainee’s name:
Trainer’s name: Bob Guinto
Project-Based CNL Accounting Office
Assessment:
Qualification: BOOKKEEPING NC III
Unit of Competency Prepare Trial Balance
Date of assessment:
Time of assessment:
Instructions for demonstration
Given the necessary materials, tools and equipment, the candidate must
be able to prepare chart of accounts, analyze documents and prepare
journal entry in 1 hour.
Materials and equipment
Calculator, worksheet, pencil, ballpen and eraser

OBSERVATION ✓ to show if evidence is

demonstrated
During the demonstration of skills, did the
Yes No N/A
candidate:
 Identify the Asset, liability, and equity
account titles are listed in accordance with
Chart of Account
 Income and expense account titles are
listed in accordance with Chart of
Accounts.
 Asset, liability, and equity balances are
transferred in accordance with Chart
of Accounts.
 Income and expense balances are
transferred in accordance with Chart
of Accounts.
 Debits and credits are totaled with 100%
accuracy.
 Trial Balances are extracted with 100%
accuracy.
The candidate’s demonstration was:
Satisfactory  Not Satisfactory 

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QUESTIONING TOOL
Satisfactory
Questions to probe the candidate’s underpinning knowledge response
Extension/Reflection Questions Yes No
1. What will you do if you were ask to prepare a trial balance
but you only have journal and ledger?  

2. What will be the first step if you were to make a trial

balance?  
Safety Questions
1. What you will do if a client ask you to window dress the  
financial statements? How would you address this?
2. What should you do if an incident, injury or threats  
happening your workplace?
Contingency Questions
1. What would you do if the debits is higher than the credits?  
2. How to properly accumulate a source documents if the firm  
has no documentary trails on its keep?
Job Role/Environment Questions  
1. You notice that some of the sales invoice are missing, then  
you corroborate and find out that material receipts are
omitted by the immediate supervisor, How would you
response?
2. The accountant mistakenly recorded a 500.00 purchase of  
supplies on account as 5,000.00 purchase. He debited Supplies
and credited accounts payable for 5,000.00. What is the proper
correcting entries?
Rules and Regulations  
1. State the rules of double entry .  
2. State the principle of conservatism.  
The candidate’s underpinning  Satisfactory  Not
knowledge was: Satisfactory

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PROBABLE ANSWERS:

Extension/Reflection Questions
1. You need to follow the format of the worksheet paper.
2. Prove the accuracy of the ledger. Prepare the headings and transfer from
ledger
Safety Questions
1. This is a fraud that should be reported to the supervisor.
2. Make an incident report to the supervisor.
Contingency Questions
1. Recalculate balances on ledger.
2. Make a file of the source docments.
Job Role/Environment Questions
1. Assess the implications and report to a level next higher supervisor.
2. Make adjusted journal entry by, Debiting Accounts Payable 4,500.00 and
credit Supplies 4,500.00.
Rules and Regulations
1. Debit columns on the left, credit on the right.
Debit receives the benefit, credit gives the benefit.
For every debit there must be a credit.
2. is a principle that requires company accounts to be prepared with caution
and high degrees of verification. All probable losses are recorded when they are
discovered, while gains can only be registered when they are fully realize

Developed by: Your Full Name Institutional Assessment Tools Page 12 esm/2021
 TRAINING ACTIVITY MATRIX
Date
Training Facilities/Tools and
Trainee Venue and Remarks
Activity Equipment
Time
Prepare chart Benjo CBLM Learni April
of accounts Tabiolo ng 24,
Bryan Resour 2021
Read CBLM
Abrenica ce 8:00
Kert Center AM
Ivan
Lanas

Prepare chart Luna CBLM Contex April

of accounts Lopez tual 24,
Laptop
Learni 2021
Lecture/Discu Roma Projector ng
ssion Corpuz 8:00
Area
Lina AM
Altis
Prepare Ronald CBLM Practic April
Journal Lopez al 24,
Entries Calculator
Work 2021
Keith Journal Paper Area
Demonstration Samson 8:00
Pencil AM
Anna
Lopez Eraser
Ballpen
Prepare Nela CBLM Institu April
Journal Dizon tional 25,
Entries Calculator
Assess 2021
Rona Journal Paper ment
Institutional Luiz 8:00
Assessment Pencil Area
AM
Eraser
Ballpen

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Developed by: Your Full Name Institutional Assessment Tools Page 14 esm/2021
 TRAINING SESSION EVALUATION FORM

INSTRUCTIONS:
This post-training evaluation instrument is intended to measure how
satisfactorily your trainer has done his job during the whole duration of
your training. Please give your honest rating by checking on the
corresponding cell of your response. Your answers will be treated with
utmost confidentiality.
TRAINERS/INSTRUCTORS Poor/ Fair/ Goo Very Outst
Unsatis Satisf d/ Good/ andin
Name of Trainer: factory actory Ade Very g
Sonnie Andrew A. Custodio quat Satisfa
e ctory
1 2 4 5
3
1. Oriented trainees about
CBT, the use of CBLM and
the evaluation system
2. Discussed clearly the unit
of competencies and
outcomes to be attained at
the start of every module
3. Exhibited mastery of the
subject/course he/she is
teaching
4. Motivated and elicited
active participation from
the students or trainees
5. Kept records of evidence/s
of competency attainment
of each student/trainees
6. Instilled value of safety
and orderliness in the
classrooms and workshops
7. Instilled the value of
teamwork and positive
work values
8. Instilled good grooming
and hygiene
9. Instilled value of time
10. Possessed good quality
of voice while teaching
11. Used clear
language/dialect in
teaching
12. Provided extra attention

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 to trainees and students
with specific learning
needs
13. Attended classes
regularly and promptly
14. Showed energy and
enthusiasm while teaching
15. Maximized use of
training supplies and
materials
16. Dressed appropriately
17. Showed empathy
18. Demonstrated self-
control

his post-training evaluation instrument is intended to measure how

satisfactorily your trainer prepared and facilitated your training. Please give
your honest rating by checking on the corresponding cell of your response.
Your answers will be treated with utmost confidentiality.

Poor/ Fair/ Goo Very Outsta

Unsatis Satisf d/ Good/ nding
factory actory Ade Very
PREPARATION quat Satisfa
e ctory
1 2 4 5
3
1. Workshop layout conforms
with the components of a
CBT workshop
2. Number of CBLM is
sufficient
3. Objectives of every
training session is well
explained
4. Expected
activities/outputs are
clarified

Poor/ Fair/ Goo Very Outst

Unsatis Satisf d/ Good/ andin
factory actory Ade Very g
DESIGN AND DELIVERY quat Satisf
e a
1 2 ctory 5
3 4
1. Course contents are

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 sufficient to attain
objectives
2. CBLM are logically
organized and presented
3. Information Sheet are
comprehensive in
providing the required
knowledge
4. Examples, illustrations
and demonstrations
help you learn
5. Practice exercises like
Task/Job Sheets are
sufficient to learn required
skills
6. Valuable knowledge are
learned through the
contents of the course
7. Training Methodologies
are effective
8. Assessment Methods and
evaluation system are
suitable for the trainees
and the competency
9. Recording of achievements
and competencies
acquired is prompt and
comprehensive
10. Feedback about the
performance of learners
are given immediately

Poor/ Fair/ Good Very Outst

Unsatis Satisf / Good andin
TRAINING factory actory Adeq / g
FACILITIES/RESOURCES uate Very
Satisf
1 2 3 actory 5
4
1. Training Resources are
adequate
2. Training Venue is
conducive and appropriate
3. Equipment, Supplies, and
Materials are Sufficient
4. Equipment, Supplies and
Materials are suitable and

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 appropriate
5. Promptness in providing
Supplies and Materials

Poor/ Fair/ Good Very Outst

Unsatis Satisf / Good andin
factory actory Adeq / g
SUPPORT STAFF uate Very
Satisf
1 2 3 actory 5
4
1. Support Staff are
accommodating

(NOTE: FILL UP THE EVALUATION FORM USING BALLPEN WITH THE

ASSUMPTION THAT YOU ARE THE TRAINEE)

Comments/Suggestions:

Signature above Printed Name

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