CBC Bookeeping NC III Final

COMPETENCY-BASED
CURRICULUM
Sector:
HEALTH, SOCIAL AND OTHER COMMUNITY DEVELOPMENT SERVICES
Qualification:
Bookkeeping NC III
CBC Bookkeeping NC III -1-

TABLE OF CONTENTS:
Page
A.. COURSE DESIGN........................................................................................1-9
B. MODULES OF INSTRUCTION.............................................................. 10-101
 Basic Competencies....................................................................................10
o Lead workplace communication.....................................................11-14
o Lead small team.............................................................................15-19
o Apply critical thinking and problem solving techniques
in the workplace.............................................................................20-24
o Work in a diverse environment.......................................................25-28
o Propose methods of applying learning and innovation
in the organization..........................................................................29-32
o Use information systematically.......................................................33-36
o Evaluate occupational safety and health work practices.................37-40
o Evaluate environmental work practices .........................................41-44
o Facilitate entrepreneurial skills for micro-small-medium
enterprises (MSMEs) ....................................................................45-48
 Common Competencies...............................................................................49
o Maintain an effective relationship with clients & customers............50-53
o Managing own performance...........................................................54-57
o Applying quality standards.............................................................58-61
o Perform computer operations.........................................................62-68
 Core Competencies.....................................................................................69
o Journalize transactions for single proprietorship ........70-73
o Journalize transactions for partnership.....................74-77
o Journalize transactions for corporation.....................78-81
o Post transactions......................................................................82-85
o Prepare trial balance......................................................................86-89
o Prepare financial reports for single proprietorship..........................90-92
o Prepare financial reports for partnership........................................93-95
o Prepare financial reports for corporation........................................96-98
o Review internal control system.....................................................99-101
COURSE DESIGN
COURSE TITLE : BOOKKEEPING
NOMINAL DURATION : 312 hours
QUALIFICATION LEVEL : NC III
COURSE DESCRIPTION : This course is designed to enhance the knowledge, skills

and attitudes of the students to Lead workplace
communication, lead small teams, Develop and practice
negotiation skills, solve workplace problem related to work
activities, use mathematical concepts and techniques, use
relevant technologies, maintain an effective relationship with
clients/customers, manage own performance, apply quality
standards, Perform computer operations. It includes core
competencies such as Journalize transactions, Post
transactions, prepare trial balance, prepare financial reports,
and review internal control system.
ENTRY REQUIREMENTS: Candidate/trainee must possess the following qualification:
 Must be able to communicate effectively both orally and

in written form.
 Must be physically, emotionally, psychologically and
mentally fit.
 Must be able to perform basic mathematical computation.

COURSE STRUCTURE:
BASIC COMPETENCIES
No. of Hours (40 hours)
Nominal
Unit of Module Title Learning Outcomes Duration
Competency
1. Lead workplace 1.1. Leading 1.1.1. Communicate information 6 hours
communication workplace about workplace
communication processes
1.1.2. Lead workplace
discussions
1.1.3. Identify and communicate
issues arising in the
workplace
2. Lead small 2.1. Leading 2.1.1. Provide team leadership 4 hours
teams small 2.1.2. Assign responsibilities
teams 2.1.3. Set performance
expectations for team
members
2.1.4. Supervise team
performance
3. Apply critical 3.1. Applying 3.1.1. Examine specific 4 hours

thinking and critical workplace challenges
problem- thinking and 3.1.2. Analyze the causes
solving problem- of specific workplace
techniques solving challenges
techniques in 3.1.3. Formulate resolutions to
in the the
workplace specific workplace
workplace
challenges
3.1.4. Implement action plans
and communicate results
4. Work in a 4.1. Working in a 4.1.1. Develop an individual’s 3 hours
diverse diverse cultural awareness and
environment environment sensitivity
4.1.2. Work effectively in an
environment that
acknowledges and values
cultural diversity
4.1.3. Identify common issues in
a multicultural and diverse
environment

5. Propose 5.1. Proposing 5.1.1. Assess work 3 hours
methods of methods of procedures, processes,
applying learning applying and systems in terms of
and innovation in learning and innovative practices
the organization innovation in 5.1.2. Generate practical
the action plans for
organization
improving work
procedures, processes
5.1.3. Evaluate the
effectiveness of the
proposed action plans
6. Use information 6.1. Using 6.1.1. Use technical 8 hours
systematically information information
systematically 6.1.2. Apply
information
technology (IT)
6.1.3. Edit, format and
check information
7. Evaluate 7.1. Evaluating 7.1.1. Interpret 4 hours
occupational occupation Occupational Safety
safety and health al safety and Health
work practices and health practices
work 7.1.2. Set OSH work targets
practices 7.1.3. Evaluate effectiveness
of Occupational Safety
and Health work
instructions
8. Evaluate 8.1. Evaluating 8.1.1. Interpret 3 hours
environmental environment environmental
work practices al work practices, policies,
practices and procedures
8.1.2. Establish targets to
evaluate
environmental
practices
8.1.3. Evaluate effectiveness
of environmental
practices
9. Facilitate 9.1. Facilitating 9.1.1. Develop and maintain 5 hours
entrepreneurial entrepreneuri micro-small-medium
skills for micro- al skills for enterprise (MSMEs)
small- medium micro- small- skills in the
enterprises medium organization
(MSMEs) enterprises 9.1.2. Establish and
(MSMEs) maintain client-
base/market
9.1.3. Apply budgeting
and financial
management skills

COMMON COMPETENCIES
UNIT OF NOMINAL
MODULE TITLE LEARNING OUTCOMES
COMPETENCY DURATION
1. Maintain an 1.1 . Maintaining 1.1.1 Maintain a professional image 4 hours
effective an effective 1.1.2 Meet client/customer
relationship relationship requirements
with clients/ with clients/ 1.1.3 Build credibility with
customers customers customers /clients
2. Manage own 2.1 Managing 2.1.1 Plan for completion of own 5 hours
performance own workload
performance 2.1.2 Maintain quality of performance
2.1.3 Build credibility with customers /
clients
3. Apply quality 3.1 Applying 3.1.1 Assess quality of received 5 hours
standards quality materials
standards 3.1.2 Assess own work
3.1.3 Engage in quality improvement
4. Perform 4.1 Performing 4.1.1 Plan and prepare for tasks to 10 hours
computer computer be taken/undertaken
operations operations 4.1.2 Input data into computer
4.1.3 Access information using
computer
4.1.4 Produce output/data using
computer systems
4.1.5 Use basic functions of a Web
browser to locate information
4.1.6 Maintain computer equipment
and systems

CORE COMPETENCIES
UNIT OF NOMINAL
MODULE TITLE LEARNING OUTCOMES
COMPETENCY DURATION
1. Journalize 1.1 Journalizing 1.1.1 Prepare chart of accounts 72 hours
transactions transactions 1.1.2 Analyze documents
for single 1.1.3 Prepare journal entry
proprietorship
1.2 Journalizing 1.2.1 Prepare chart of accounts 24 hours
transactions 1.2.2 Analyze documents
for partnership 1.2.3 Prepare journal entry
1.3 Journalizing 1.3.1 Prepare chart of accounts 24 hours
transactions 1.3.2 Analyze documents
for corporation 1.3.3 Prepare journal entry
2. Post 2.1 Posting 2.1.1 Prepare ledger 16 hours
transactions transactions 2.1.2 Transfer journal entries
2.1.3 Summarize ledger
3. Prepare trial 3.1 Preparing trial 3.1.1 List account titles 16 hours
balance balance 3.1.2 Transfer balances from
the ledger
3.1.3 Summarize trial balance
4. Prepare 4.1 Preparing 4.1.1 Prepare financial 24 hours
financial financial statements
reports reports for 4.1.2 Analyze financial
single statements
proprietorship
4.2 Preparing 4.2.1 Prepare financial 24 hours
financial statements
reports for 4.2.2 Analyze financial
partnership statements
4.3 Preparing 4.3.1 Prepare financial 24 hours
financial statements
reports for 4.3.2 Analyze financial
corporation statements
5. Review internal 5.1 Reviewing 5.1.1 Check policy compliance 24 hours
control system internal control 5.1.2 Prepare policy compliance
system report

Assessment Methods: Observation
Demonstration
Written test
Portfolio
Course Delivery: Group discussion

Demonstration
Practical Exercises
Lecture
Resources:
Recommended list of tools, equipment, and materials for the training of a

maximum of 25 trainees for BOOKKEEPING NC III are as follows:
Qty. Tools Qty. Equipment Qty. Materials

1pc Stapler 1 Computer/Laptop 25 Pencils
unit pcs.
25 pcs Calculators 1 Aircon unit 25 Pencil Erasers
unit pcs.
1 LCD Projector 25 Ballpens
unit pcs.
1 Teacher’s 25 Ruler
unit Table/Chair pcs.
25 pcs Armchairs 25 Journals (assorted
pcs. columns)
1 pc. White Board or 25 Ledger
Document reader pcs.
50pcs. Worksheets (assorted)

3 pcs. Marker
25 Envelopes (Long)
pcs.
1 pc. Registration Forms
1 pc Teacher’s Record
Book
25 Ledger Book
pcs.
1 box Staple Wire
1 pc. Flash Drive

Facilities:
Based on a class intake of 25 students/trainees.
Size In Area in Sq. Total Area in

Space Requirement Sq. Meters
Meters Meters
Student/Trainee Working Space 1 x 1 m. 1 sq. m. 25 sq. m
Lecture/Demo Room 8 x 5 m. 40 sq. m. 40 sq. m.
Learning Resource Center 3 x 5 m. 15 sq. m. 15 sq. m.
Facilities/Equipment/ Circulation Area
6.4 m. 24 sq. m. 24 sq. m.
Total Workshop Area 104 sq. meters
TRAINER’S  Must be a holder of National TVET Trainer Certificate (NTTC) Level I in

QUALIFICATIONS: Bookkeeping NC Ill
 Must be a holder of Bookkeeping NC 111 or a Certified Public Accountant
 Must be a graduate of any one (1) of the following degrees in Bachelor of
Science in Accountancy; Bachelor of Science in Management Accounting;
Bachelor of Science in Accounting Information System; or Bachelor of Science
in Internal Audit
 Must be able to communicate effectively both orally and in written form
 Must have at least three (3) years’ experience in the industry as a bookkeeper
 Must possess good moral character

MODULES OF INSTRUCTION
BASIC COMPETENCIES
BOOKKEEPING NC III
CBC Bookkeeping NC III - 10 -

UNIT OF COMPETENCY : LEAD WORKPLACE COMUNICATION
MODULE TITLE : LEADING WORKPLACE COMMUNICATION
MODULE DESCRIPTOR : This module covers the knowledge, skills and attitudes required
to prepare different reports required in the workplace
PREREQUISITE : Before entering this module the student/trainee must be able to

participate in workplace communication
SUMMARY OF LEARNING OUTCOMES:
Upon completion of this module the students/trainees will be able to:
LO1. Communicate information about workplace processes
LO2. Lead workplace discussions
LO3. Identify and communicate issues arising in the workplace

tails of Learning Outcomes:
LO1. COMMUNICATE INFORMATION ABOUT WORKPLACE PROCESSES
Assessment Contents Conditions Methodologies Assessment

Criteria Methods
 Appropriate  Method of The students /  Discussion  Direct
communication communication trainees must be  Role play observation
method is selected  Communication provided with the  Brainstorming  Interview
 Multiple operations skills following:
involving several  Communication  Simulated
topic areas are tools workplace
communicated  Questioning environment
 Question are used to techniques  Communication
gain extra information tools
 Correct sources of  Variety of
information are information’s
identified
 Information is
selected and
sequenced correctly
when required
 Verbal and written
reporting are
maintained in both
familiar and
unfamiliar situations

LO2. LEAD WORKPLACE DISCUSSIONS

Criteria Methods
 Response to  Method / The students /  Discussion  Direct
workplace issues are techniques of trainees must be  Role play observation
sought discussion provided with the  Brainstorming  Interview
 Response to  How to lead following: 
workplace issues are discussion  Simulated
provided when  How to solicit workplace
sought response environment
 Constructive  Communication
contributions are tools
made to workplace  Variety of
discussion on such information’s
issues as production,
quality and safety
 Goals and aims of
actions undertaken in
the workplace are
communicated

LO3. IDENTIFY AND COMMUNICATE ISSUES ARISING IN THE WORKPLACE

Criteria Methods
 Issues and problems  Identify problems The students /  Discussion  Direct
are identified as they and issues trainees must be  Role play observation
arise  Organizing provided with the  Brainstorming  Interview
 Information regarding information on following:
problems and issues problem and  Simulated
are organized issues workplace
coherently to ensure  Relating environment
clear and effective problems and  Communication
communication issues tools
 Dialog is initiated with  Communication  Variety of
appropriate personnel barriers affecting information’s
 Communication workplace
problems and issues discussions
are addressed as
they arises

UNIT OF COMPETENCY : LEAD SMALL TEAM
MODULE TITLE : LEADING SMALL TEAM
MODULE DESCRIPTOR : This module covers the knowledge, skills and attitudes required
to lead small team including setting and maintaining team and
individual performance standard.
PREREQUISITE : Before entering this module, the student/learner must be able to

demonstrate competency in working in a team environment
LO1. Provide team leadership
LO2. Assign responsibilities
LO3. Set performance expectations for team members
LO4. Supervise team performance

Details of Learning Outcomes:
LO1. PROVIDE TEAM LEADERSHIP

Criteria Methods
 Work requirements  Communication The students /  Traditional /  Direct
are identified and skills required for trainees must be lecture observation
prescribed to leading small provided with the  Demonstration  Interview
members team following:  Case studies
 Reasons for  Skills and  Learning materials
instructions and techniques in - team building
requirements are promoting team manual
properly building - catalogs
disseminated to team  Negotiating skills - brochures
members  Up to date  Simulated team
 Team members dissemination of
questions, problems, instruction and
concerns are requirements to
recognized, members
discussed and dealt  Art of listening
accordingly and treating
individual team
members
concern

LO2. ASSIGN RESPONSIBILITIES

Criteria Methods
 Duties and  Duties and The students /  Traditional /  Direct
responsibilities are responsibilities trainees must lecture observation
allocated in of each team be provided  Demonstration  Interview
respect to the member with the
skills, knowledge  Skills in following:
and attitudes of identifying  Learning
every team individual materials
member skills, - relevant
 Duties are knowledge legal
allocated having and attitude as requirements
regard to individual basis for - manuals
preference, allocating
domestic and responsibilities
personal  Knowledge in
considerations identifying
 Duties and each team
responsibilities of member duties
each member are and
properly identified responsibilities
and defined

LO3. SET PERFORMANCE EXPECTATIONS FOR TEAM MEMBERS

Criteria Methods
 Performance  Knowledge and The students /  Traditional /  Direct
expectations are skills in setting trainees must lecture observation
established based individual be provided  Demonstration  Interview
on client needs and performance with the  Case studies
according to target / following:
assigned expectation
 Performance
requirements  Team members expectation
 Performance duties and worksheet
expectations are responsibilities
 Relevant legal
based on individual  Employee requirements
team member’s policies and
duties and procedures
responsibilities  Defining
 Performance performance
expectations are expectations
discussed and criteria
disseminated to
individual team
member

LO4. SUPERVISE TEAM PERFORMANCE

Criteria Methods
 Monitor team  Knowledge The students /  Traditional/  Written
member’s and skills in trainees must lecture examination
performance in monitoring be provided  Demonstration  Direct
respect to the team member with the  Modular observation
defined performance following:
performance  Monitoring  Performance
criteria team expectation
 Provide team operation to worksheet
members with ensure client  Relevant legal
feedback, positive needs and requirements
support and satisfaction
advice on  Methods of
strategies to monitoring
overcome any performance
difficulties  Informal /
 Inform team formal
members of any counseling
changes in the skills
priority allocated
to assignment or
task
 Provide
communication
follow-up on all
issues affecting
the team

UNIT OF COMPETENCY : APPLY CRITICAL THINKING AND PROBLEM-SOLVING
TECHNIQUES IN THE WORKPLACE
MODULE TITLE : APPLYING CRITICAL THINKING AND PROBLEM-SOLVING

TECHNIQUES IN THE WORKPLACE
MODULE DESCRIPTOR : This unit covers the knowledge, skills and attitudes
required to solve problems in the workplace including the
application of problem-solving techniques and to determine and
resolve the root cause/s of specific problems in the workplace.
LO 1. Examine specific workplace challenges
LO 2. Analyze the causes of specific workplace challenges
LO 3. Formulate resolutions to specific workplace challenges
LO 4. Implement action plans and communicate results

LO 1. EXAMINE SPECIFIC WORKPLACE CHALLENGES
Assessment Assessment
Contents Conditions Methodologies
Criteria Methods
1. Variances are 1. Analytical The students/ ▪ Discussion ▪ Practical
examined from Techniques trainees must ▪ Role play Demonstration
normal 2. Normal be provided ▪ Brainstorming ▪ Direct
operating Operating with the ▪ Group observation
parameters, Parameters following: discussion ▪ Interview
and product ▪ Simulated ▪ Practical ▪ Quizzes
quality. workplace exercises (Asynchronous)
2. Extent, cause, environment
and nature of ▪ Materials
the specific related to be
problem are proposed
defined activity or
through task
observation,
investigation,
and analytical
techniques.
3. Problems are
clearly stated
and
specified.

LO 2. ANALYZE THE CAUSES OF SPECIFIC WORKPLACE CHALLENGES
Criteria Methods
1. Possible 1. Fundamental The students/ ▪ Discussion ▪ Practical
causes of Causes of trainees must ▪ Role play Demonstration
specific Specific be provided ▪ Brainstorming ▪ Direct
problems are Workplace with the ▪ Group observation
identified Challenges following: discussion ▪ Interview
based on 2. Relevant ▪ Simulated ▪ Practical ▪ Quizzes
experience Equipment workplace exercises (Asynchronous)
and the use of and environment
problem- Operational ▪ Materials
solving tools / Processes related to be
analytical proposed
techniques. activity or task
2. Possible
cause
statements are
developed
based on
findings.
3. Fundamental
causes are
identified per
results of
investigation
conducted.

LO 3. FORMULATE RESOLUTIONS TO SPECIFIC WORKPLACE CHALLENGES
Criteria Methods
1. All possible 1. Enterprise The students/ ▪ Discussion ▪ Practical
options are Goals, trainees must ▪ Role play Demonstration
considered for Targets, and be provided ▪ Brainstorming ▪ Direct
resolution of Measures with the ▪ Group observation
the problem. 2. Enterprise following: discussion ▪ Interview
2. Strengths and Quality OSH ▪ Simulated ▪ Practical ▪ Quizzes
weaknesses and workplace exercises (Asynchronous)
of possible Environmental environment
options are Requirement ▪ Materials
considered. 3. Principles of related to be
3. Corrective Decision- proposed
actions are Making activity or task
determined Strategies and
to resolve Techniques
the problem 4. Industry Codes
and possible and Standards
future
causes.
4. Action plans
are developed
identifying
measurable
objectives,
resource needs
and timelines in
accordance with
safety and
operating
procedures

LO 4. IMPLEMENT ACTION PLANS AND COMMUNICATE RESULTS
Assessment
Assessment Criteria Contents Conditions Methodologies
Methods
1. Action plans are 1. Enterprise The students/ ▪ Discussion ▪ Practical
implemented and Information trainees must ▪ Role play Demonstration
evaluated. Systems and be provided ▪ Brainstorming ▪ Direct
2. Results of plan Data Collation with the ▪ Group observation
implementation and 2. Developing following: discussion ▪ Interview
recommendations Action Plan ▪ Simulated ▪ Practical ▪ Quizzes
are prepared. workplace exercises (Asynchronous)
3. Recommendations environment
are presented to ▪ Materials
appropriate related to be
personnel. proposed
4. Recommendations activity or task
are followed-up, if
required.

Unit of WORK IN A DIVERSE ENVIRONMENT
Competency :
Modules Title : WORKING IN A DIVERSE ENVIRONMENT
Module Descriptor This unit covers the outcomes required to work effectively
:
in a workplace characterized by diversity in terms of
religions, beliefs, races, ethnicities, and other differences.
Nominal Duration : 3 hours
Summary of Learning Outcomes:
LO 1. Develop an individual’s cultural awareness and sensitivity.
LO 2. Work effectively in an environment that acknowledges and values cultural

diversity.
LO 3. Identify common issues in a multicultural and diverse environment.

LO 1. DEVELOP AN INDIVIDUAL’S CULTURAL AWARENESS AND SENSITIVITY
Criteria Methods
1. Individual 1. Understanding The students/ ▪ Discussion ▪ Practical
differences Cultural trainees must ▪ Role play Demonstration
with clients, Diversity in the be provided ▪ Brainstorming ▪ Direct
customers and Workplace with the ▪ Group observation
fellow workers 2. Norms of following: discussion ▪ Interview
are recognized Behavior for ▪ Simulated ▪ Practical ▪ Quizzes
and respected Interacting workplace exercises (Asynchronous)
in accordance Dialogue with environment
with enterprise specific Groups ▪ Materials
policies and 3. Methods of related to be
core values. Verbal and proposed
2. Differences are Non-Verbal activity or task
responded to in Communication
a sensitive and in a
considerate Multicultural
manner. Setting
3. Diversity is
accommodated
using
appropriate
verbal and non-
verbal
communication.

LO 2. WORK EFFECTIVELY IN AN ENVIRONMENT THAT ACKNOWLEDGES AND
VALUES CULTURAL DIVERSITY
Criteria Methods
1. Knowledge, 1. Value of The students/ ▪ Discussion ▪ Practical
skills, and Diversity in trainees must ▪ Role play Demonstration
experiences the Economy be provided ▪ Brainstorming ▪ Direct
of others are and Society with the ▪ Group observation
recognized in Terms of following: discussion ▪ Interview
and Workplace ▪ Simulated ▪ Practical ▪ Quizzes
documented Development workplace exercises (Asynchronous)
in relation to 2. Importance environment
team of ▪ Materials
objectives. Inclusiveness related to
be
2. Fellow workers in a Diverse
proposed
are encouraged Environment
activity or
to utilize and 3. Strategies for
task
share their Customer
specific Service
qualities, skills Excellence
or backgrounds
with other team
members and
clients to
enhance work
outcomes.
3. Relations with
customers and
clients are
maintained to
show that
diversity is
valued by the
business.

LO 3. IDENTIFY COMMON ISSUES IN A MULTICULTURAL AND DIVERSE
ENVIRONMENT
Criteria Methods
1. Diversity-related 1. Inclusivity and The students/ ▪ Discussion ▪ Practical
conflicts within Conflict trainees must ▪ Role play Demonstration
the workplace Resolution be provided ▪ Brainstorming ▪ Direct
are effectively 2. Workplace with the ▪ Group observation
addressed and Harassment following: discussion ▪ Interview
resolved. 3. Change ▪ Simulated ▪ Practical ▪ Quizzes
2. Discriminator Management workplace exercises (Asynchronous)
y behaviors and Ways to environment
towards Overcome ▪ Materials
customers/ resistance to related to be
proposed
stakeholders are Change activity or task
minimized and
addressed
accordingly.
3. Change
management
policies are in
place within the
organization.

Unit of : PROPOSE METHODS OF APPLYING LEARNING AND
Competency INNOVATION IN THE ORGANIZATION
Modules Title : PROPOSING METHODS OF APPLYING LEARNING AND
INNOVATION IN THE ORGANIZATION
Module Descriptor: This unit covers the knowledge, skills and attitudes
required to assess general obstacles in the application of
learning and innovation in the organization and to propose
practical methods of such in addressing organizational
challenges.
LO 1. Assess work procedures, processes, and systems in terms of innovative practices
LO 2. Generate practical action plans for improving work procedures, processes
LO 3. Evaluate the effectiveness of the proposed action plans

LO 1. ASSESS WORK PROCEDURES, PROCESSES, AND SYSTEMS IN TERMS

OF INNOVATIVE PRACTICES
Criteria Methods
1. Reasons for 1. Seven The students/ ▪ Discussion ▪ Practical
innovation are Habits of trainees must ▪ Role play Demonstration
incorporated to Highly be provided ▪ Brainstorming ▪ Direct
work Effective with the ▪ Group observation
procedures. People following: discussion ▪ Interview
2. Models of 2. Five Minds ▪ Simulated ▪ Practical ▪ Quizzes
innovation of the Future workplace exercises (Asynchronous)
are Concepts environment
researched. 3. Neuroplasticity ▪ Materials
3. Gaps or and related to
barriers to Adaptation be
innovation in Strategies proposed
one’s work activity or task
area are
analyzed.
4. Staff who can
support and
foster
innovation in
the work
procedure are
identified.

LO 2. GENERATE PRACTICAL ACTION PLANS FOR IMPROVING WORK
PROCEDURES, PROCESSES
Criteria Methods
1. Ideas for 1. Critical Inquiry The students/ ▪ Discussion ▪ Practical
innovative work trainees must ▪ Role play Demonstration
procedure to be provided ▪ Brainstorming ▪ Direct
foster innovation with the ▪ Group observation
using individual following: discussion ▪ Interview
and group ▪ Simulated ▪ Practical ▪ Quizzes
techniques are workplace exercises (Asynchronous)
conceptualized environment
2. Range of ideas ▪ Materials
with other team related to be
members and proposed
colleagues are activity or task
evaluated and
discussed
3. Work procedures
and processes
subject to change
are selected
based on
workplace
requirements
(feasible and
innovative).
4. Practical action
plans are
proposed to
facilitate simple
changes in the
work procedures,
processes, and
systems.
5. Critical inquiry is
applied and used
to facilitate
discourse on
adjustments in
the simple work
procedures,
processes, and
systems.

LO 3. EVALUATE THE EFFECTIVENESS OF THE PROPOSED ACTION PLANS
Criteria Methods
1. Work structure 1. Transtheoretical The students/ ▪ Discussion ▪ Practical
is analyzed to Model of trainees must ▪ Role play Demonstration
identify the Behavior be provided ▪ Brainstorming ▪ Direct
impact of the Change with the ▪ Group observation
new work following: discussion ▪ Interview
procedures ▪ Simulated ▪ Practical ▪ Quizzes
2. Co-workers/key workplace exercises (Asynchronous)
personnel is environment
consulted to ▪ Materials
know who will related to be
be involved with proposed
or affected by activity or
the work task
procedure
3. Work instruction
operational plan
of the new work
procedure is
developed and
evaluated.
4. Feedback and
suggestion are
recorded.
5. Operational plan
is updated.
6. Results and
impact on the
developed work
instructions are
reviewed
7. Results of the
new work
procedure are
evaluated
8. Adjustments are
recommended
based on results
gathered

Unit of : USE INFORMATION SYSTEMATICALLY
Competency
Modules Title : USING INFORMATION SYSTEMATICALLY
Module Descriptor : This unit covers the knowledge, skills and attitudes required to use
technical information systems, apply information technology (IT)

systems, and edit, format & check information.
LO 1. Use technical information
LO 2. Apply information technology (IT)
LO 3. Edit, format and check information

Details of Learning Outcome:
LO 1. USE TECHNICAL INFORMATION

Criteria Methods
 Information is  Application in The students/ ▪ Discussion ▪ Practical
collated and Collating trainees must be ▪ Role play Demonstration
organized into a Information provided with the ▪ Brainstormi ▪ Direct
suitable form for  Procedures for following: ng observation
reference and use Inputting,  Simulated ▪ Group ▪ Interview
 Stored information Maintaining, workplace discussion ▪ Quizzes
environment ▪ Practical (Asynchronous)
is classified so and Archiving
that it can be Information  Materials exercises
quickly identified  Organizing related to be
and retrieved Information  proposed
when needed and Classifying activity or task
 Guidance is Stored  Computers
advised and Information  Software and
offered to people IT systems
who need to find
and use
information

LO 2. APPLY INFORMATION TECHNOLOGY (IT)

Criteria Methods
 Technical  Attributes and The students/ ▪ Discussion ▪ Practical
information Limitation of trainees must be ▪ Role play Demonstration
system is Available provided with ▪ Brainstorming ▪ Direct
operated using Software Tools the following: ▪ Group observation
agreed  Procedures  Simulated discussion ▪ Interview
procedures and Work workplace ▪ Practical ▪ Quizzes
(Asynchronous)
 Appropriate and Instructions for environment exercises
valid procedures the Use of IT  Materials
are operated for  Operational related to be
inputting, Requirements  proposed
maintaining, and for IT Systems activity or task
archiving  Sources and  Computers
information Flow Paths of  Software and
 Software required Data IT systems
are utilized to  Extracting Data
execute the and Formatting
project activities Reports
 Information and  Security
data obtained are Systems and
handled, edited, Measures
formatted, and  WWW
checked from a  Enabled
range of internal Applications
and external
sources
 Information is
extracted, entered,
and processed to
produce the
outputs required
by customers
 Own skills and
understanding are
shared to help
others
 Specified security
measures are
implemented to
protect the
confidentiality and
integrity of
 project data held
in IT systems

LO 3. EDIT, FORMAT AND CHECK INFORMATION

Criteria Methods
 Basic editing  Basic File- The students/ ▪ Discussion ▪ Practical
techniques are Handling trainees must be ▪ Role play Demonstration
used Techniques provided with ▪ Brainstorming ▪ Direct
 Accuracy of  Techniques in the following: ▪ Group observation
documents are Checking  Simulated discussion ▪ Interview
checked Documents workplace ▪ Practical ▪ Quizzes
environment (Asynchronous)
 Editing and  Techniques in exercises
formatting tools Editing and  Materials
and techniques Formatting related to be
are used for more  Proof Reading  proposed
complex Techniques activity or task
documents  Computers
 Proof reading  Software and
techniques is used IT systems
to check that
documents look
professional

Unit of Competency : EVALUATE OCCUPATIONAL SAFETY AND HEALTH WORK
PRACTICES
EVALUATING OCCUPATIONAL SAFETY AND HEALTH WORK

Modules Title :
PRACTICES
Module Descriptor : This unit covers the knowledge, skills and attitudes required to interpret
Occupational Safety and Health practices, set OSH work targets, and
evaluate effectiveness of Occupational Safety and Health work
instructions.
LO 1. Interpret Occupational Safety and Health practices
LO 2. Set OSH work targets
LO 3. Evaluate effectiveness of Occupational Safety and Health work instructions

LO 1. INTERPRET OCCUPATIONAL SAFETY AND HEALTH PRACTICES
Criteria Methods
1. OSH work 1. General OSH The students/ ▪ Discussion ▪ Practical
practices Principles trainees must ▪ Role play Demonstration
issues are and be provided with ▪ Brainstorming ▪ Direct
identified Legislations the following: ▪ Group observation
relevant to work 2. Company/ ▪ Simulated discussion ▪ Interview
requirements Workplace workplace ▪ Practical ▪ Quizzes
2. OSH work Policies environment exercises (Asynchronous)
standards and and ▪ Materials
procedures are Guidelines related to be
determined 3. Standard and proposed
based on Safety activity or task
applicability to Requirement
nature of work s of Work
3. Gaps in work Process and
practices are Procedures
identified 4. OSH
related Work
to relevant OSH Practices
work standards Issues

LO 2. SET OSH WORK TARGETS
Criteria Methods
1. Relevant work 1. OSH Work The students/ ▪ Discussion ▪ Practical
information is Targets and trainees must ▪ Role play Demonstration
gathered Indicators be provided
▪ Brainstorming ▪ Direct
necessary to 2. OSH with the
▪ Group observation
determine OSH Regulations following:
discussion ▪ Interview
work targets and Hazard ▪ Simulated
2. OSH Indicators Control ▪ Practical ▪ Quizzes
workplace
based on Procedures environment exercises (Asynchronous)
gathered ▪ Materials
information are
related to be
agreed upon to
proposed
measure
activity or task
effectiveness of
workplace OSH
policies and
procedures
3. Agreed OSH
indicators are
endorsed for
approval from
appropriate
personnel
4. OSH work
instructions are
received in
accordance with
workplace
policies and
procedures

LO 3. EVALUATE EFFECTIVENESS OF OCCUPATIONAL SAFETY AND HEALTH
WORK INSTRUCTIONS
Criteria Methods
1. OSH 1. OSH The students/ ▪ Discussion ▪ Practical
Practices are Practices and trainees must ▪ Role play Demonstration
observed Metrics be provided ▪ Brainstorming ▪ Direct
based on 2. OSH with the ▪ Group observation
workplace Evaluation following: discussion ▪ Interview
standards Techniques ▪ Simulated Practical Quizzes
workplace (Asynchronous)
2. Observed 3. OSH exercises
OSH Work Environment
practices are Standards ▪ Materials
measured related to be
proposed
against activity or task
approved
OSH metrics
3. Findings
regarding
effectiveness
are assessed
and gaps
identified are
implemented
based on
OSH work
standards

Unit of Competency : EVALUATE ENVIRONMENTAL WORK PRACTICES
EVALUATING ENVIRONMENTAL WORK PRACTICES

Modules Title :
Module Descriptor : This unit covers the knowledge, skills, and attitude to interpret
environmental Issues, establish targets to evaluate environmental
practices and evaluate effectiveness of environmental practices
LO 1. Interpret environmental practices, policies and procedures.
LO 2. Establish targets to evaluate environmental practices.
LO 3. Evaluate effectiveness of environmental practices

LO 1. INTERPRET ENVIRONMENTAL PRACTICES, POLICIES AND PROCEDURES
Criteria Methods
1. Environmental 1. Environmental The students/ ▪ Discussion ▪ Practical
work practices Issues trainees must ▪ Role play Demonstration
issues are 2. Environmental be provided ▪ Brainstorming ▪ Direct
identified Work with the ▪ Group observation
relevant to work Procedures following: discussion ▪ Interview
requirements 3. Environmental ▪ Simulated ▪ Practical ▪ Quizzes
2. Environmental Laws workplace exercises (Asynchronous)
Standards and environment
Procedures ▪ Materials
nature of work
related to
are determined
be
based on
proposed
Applicability to
activity or task
nature of work
▪ Legislation,
3. Gaps in work
practices policies,
related to procedures,
Environmental protocols, and
Standards and local
Procedures are ordinances
identified relating to
environmental
protection
▪ Case
studies/
scenarios
relating to
environmental
protection

LO 2. ESTABLISH TARGETS TO EVALUATE ENVIRONMENTAL PRACTICES
Criteria Methods
1. Relevant 1. Environmental The students/ ▪ Discussion ▪ Practical
information Indicators trainees must ▪ Role play Demonstration
is gathered 2. Environmental be provided ▪ Brainstorming ▪ Direct observation
necessary to Hazardous and with the ▪ Group ▪ Interview
determine Non-Hazardous following: discussion ▪ Quizzes
environment Materials ▪ Simulated ▪ Practical (Asynchronous)
al work workplace exercises
targets environment
2. Environmental ▪ Materials
Indicators
related to be
based on
proposed
gathered
activity or task
information are
▪ Legislation,
set to measure
environmental policies,
work targets procedures,
3. Indicators protocols, and
are verified local
with ordinances
appropriate relating to
personnel environmental
protection
▪ Case studies/
scenarios
relating to
environmental
protection

LO 3. EVALUATE EFFECTIVENESS OF ENVIRONMENTAL PRACTICES
Criteria Methods
1. Work 1. Environmental The students/ ▪ Discussion ▪ Practical
environmental Standards trainees must ▪ Role play Demonstration
practices are and be provided ▪ Direct
▪ Brainstorming
recorded based Procedures with the
on workplace following:
standards ▪ Simulated
2. Recorded work ▪ Practical Quizzes
workplace
environmental (Asynchronous)
environment exercises
practices are ▪ Materials
compared
related to be
against planned
proposed
indicators
activity or task
3. Findings
▪ Legislation,
regarding
effectiveness are policies,
assessed and procedures,
gaps identified protocols, and
are implemented local
based on ordinances
environment work relating to
standards and environmental
procedures protection
4. Results of ▪ Case studies/
environmental scenarios
assessment are relating to
conveyed to environmental
appropriate protection
personnel

Unit of Competency : FACILITATE ENTREPRENEURIAL SKILLS FOR MICRO-SMALL-
MEDIUM ENTERPRISES (MSMEs)
FACILITATING ENTREPRENEURIAL SKILLS FOR MICRO-SMALL-

Modules Title :
MEDIUM ENTERPRISES (MSMEs)
Module Descriptor : This unit covers the outcomes required to build, operate, and grow a
micro/small-scale enterprise.
LO1. Develop and maintain micro-small-medium enterprise (MSMEs) skills in the

organization
LO2. Establish and maintain client-base/market
LO3. Apply budgeting and financial management skills

LO1. DEVELOP AND MAINTAIN MICRO-SMALL-MEDIUM ENTERPRISE (MSMES)

SKILLS IN THE ORGANIZATION
Criteria Methods
1. Appropriate 1. Business The students/ ▪ Discussion ▪ Practical
business Models trainees must ▪ Role play Demonstration
strategies are and be provided ▪ Direct
▪ Brainstorming
determined Strategies with the
and set for the 2. Types and following:
enterprise Categories ▪ Simulated
based on of Business ▪ Practical ▪ Quizzes
workplace
current and 3. Basic environment exercises (Asynchronous)
emerging Bookkeeping ▪ Materials
business 4. Basic
related to be
environment. Quality
proposed
2. Business Control and
activity or task
operations Assurance
▪ Reference and
are Concepts
monitored manuals
and
controlled
following
established
procedures.
3. Quality
Assurance
measures are
implemented
consistently.
4. Good
relations are
maintained
with staff/
workers.
5. Policies and
procedures on
occupational
safety and
health and
environmental
concerns are
constantly
observed.
LO 2. ESTABLISH AND MAINTAIN CLIENT-BASE/MARKET
Criteria Methods
1. Good 1. Public The students/ ▪ Discussion ▪ Practical
customer Relations trainees must ▪ Role play Demonstration
relations are Concepts be provided
maintained 2. Basic Product with the
2. New customers Promotion following:
and markets Strategies ▪ Simulated
are identified, 3. Basic Market workplace ▪ Practical ▪ Quizzes
environment exercises (Asynchronous)
explored, and Feasibility
reached out to. Studies ▪ Materials
3. Promotions/ 4. Basic related to be
Incentives are Business proposed
offered to loyal Ethics activity or task
customers ▪ Reference and
4. Additional manuals
products and
services are
evaluated and
tried where
feasible.
5. Promotional/
advertising
initiatives are
carried out
where
necessary and
feasible.

LO 3. APPLY BUDGETING AND FINANCIAL MANAGEMENT SKILLS
Criteria Methods
1. Enterprise is 1. Cash Flow The students/ ▪ Discussion ▪ Practical
built up and Management trainees must ▪ Role play Demonstration
sustained 2. Basic be provided
through Financial with the
judicious Management following:
control of cash and ▪ Simulated
flows. Accounting ▪ Practical ▪ Quizzes
workplace
2. Profitability of 3. Business environment exercise (Asynchronous)
enterprise is Internal ▪ Materials s
ensured though Controls
related to be
appropriate
proposed
internal
activity or task
controls.
▪ Reference
3. Unnecessary or
lower-priority and manuals
expenses and
purchases are
avoided.

COMMON COMPETENCIES
BOOKKEEPING NC III

UNIT OF COMPETENCY : MAINTAIN AN EFFECTIVE RELATIONSHIP WITH
CLIENTS/CUSTOMERS
MODULE TITLE : MAINTAINING AN EFFECTIVE RELATIONSHIP WITH

CLIENTS/CUSTOMERS
MODULE DESCRIPTOR : This module covers the knowledge, skills and attitudes
required in building and maintaining an effective relationship
with clients, customers and the public. It involves maintaining
professional image, meeting client’s requirements, and
building credibility with customers.
Upon completion of the module the trainees/students should be able to:
LO1. Maintain a professionnel image
LO2. Meet client/customer requirements
LO3. Build credibility with customers/clients

LO1. MAINTAIN A PROFESSIONAL IMAGE
Criteria Methods
 Uniform and  Stance The students / ▪ Lecture ▪ Interview
personal  Posture learners must ▪ Discussion ▪ Demonstration
grooming is  Body be provided
▪ Group work with
maintained in language with the
questioning
accordance with  Grooming following:
established  Standing
policies and orders ▪ Access to
procedures  Company workplace
 Stance, posture, policy and location or
body language, procedures simulated
and other workplace
personal environment
presence is ▪ Materials
maintained relevant to
according to the unit
required ▪ Company
standards
policy and
 Visible work area
procedures
is kept tidy and
uncluttered
 Equipment are
stored according
to assignment
requirements

LO2. MEET CLIENT/CUSTOMER REQUIREMENTS
Criteria Methods
 Assignment  Assignment The students /  Lecture ▪ Interview
instructions and instructions learners must  Discussion ▪ Demonstration
post orders are  Post orders be provided  Group work with questioning
identified and  Reviewing with the
understood assignment following:
according to instructions
standard  Discussion  Access to
procedures techniques workplace
 Scope to modify with location or
instructions/order client/customer simulated
s is accomplished  Implementing workplace
in light of changed required environment
situations changes  Materials
 Client  Referral to relevant to the
requirements are appropriate unit
met according to employer/pers  Company
the assignment onnel policy and
instructions  Clarification of procedures
 Changes to client needs  Assignment
client’s needs and and instruction
requirements are instructions
monitored and
appropriate action
is taken
 All communication
with the client or
customer is
cleared and
complied with
assignment
requirements

LO3. BUILD CREDIBILITY WITH CUSTOMERS/CLIENTS
Criteria Methods
 Client  Interpersonal The students /  Lecture ▪ Interview
expectations for skills learners must  Discussion ▪ Demonstration
reliability,  Customer be provided  Group work with questioning
punctuality and service skills with the
appearance are  Telephone following:
adhered to etiquette
 Possible causes  Maintaining  Company
of client/customer records policy and
dissatisfaction is procedures
identified, dealt manual
with and recorded  Appropriate
according to tools and
employer policy materials
 Client is fully relevant to the
informed of all unit
relevant security  Access to
matters in a timely workplace
manner and location or
according to simulated
agreed reporting workplace
procedures environment

UNIT OF COMPETENCY : MANAGE OWN PERFORMANCE
MODULE TITLE : MANAGING OWN PERFORMANCE
MODULE DESCRIPTOR : This unit covers the knowledge, skills and attitudes required
in effectively managing own workload and quality of work
LO1. Plan for completion of own workload
LO2. Maintain quality of own performance
LO3. Build credibility with customers / clients

LO1. PLAN FOR COMPLETION OF OWN WORKLOAD
Criteria Methods
 Tasks are  Assignment The students /  Lecture  Interview
accurately instructions learners must  Discussion  Demonstration
identified  Verbal be provided  Role play with questioning
according to instructions with the  Written report
instructions  Policy following:
 Work plans are documents
developed  Duty  Task list
according to statements  Work
assignment  Self schedules
requirements and assessment  Assignment
employer policy  Daily tasks instructions
 Priority and  Weekly tasks
timelines are  Regularly or
allocated to each irregularly
task occurring tasks
 Tasks deadlines  Allocating
are known and priority and
complied with timelines
whenever
possible
 Work schedules
are known and
completed
according to
agreed time
frames

LO2. MAINTAIN QUALITY OF OWN PERFORMANCE
Criteria Methods
 Personal  Monitoring The students /  Lecture  Interview
performance personal learners must  Discussion  Demonstration
continually performance be provided  Role play with questioning
monitored against  Determining with the  Written report
agreed performance following:
performance standards
standards  Interpreting  Quality
 Advice and work standards procedures
guidance sought  Quality of work manual
when necessary  Evaluation
to achieve or report forms
maintain agreed  Logbooks
standards  Operational
 Guidance from manual
management  Assessment
applied to achieve instruments
or maintain
agreed standards
 Standard of work
clarified and
agreed according
to employer policy
and procedures

LO3. BUILD CREDIBILITY WITH CUSTOMERS/CLIENTS
Criteria Methods
 Client  Interpersonal The students /  Lecture  Interview
expectations for skills learners must  Discussion  Demonstration
reliability,  Customer be provided  Role play with questioning
punctuality and service skills with the  Written report
appearance are  Telephone following:
adhered to etiquette
 Possible causes  Maintaining  Company
of client/customer records policy and
dissatisfaction is procedures
identified, dealt manual
with and recorded  Appropriate
according to tools and
employer policy materials
 Client is fully relevant to the
informed of all unit
relevant security  Access to
matters in a timely workplace
manner and location or
according to simulated
agreed reporting workplace
procedures environment

UNIT OF COMPETENCY : APPLY QUALITY STANDARDS
MODULE TITLE : APPLYING QUALITY STANDARDS
MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes
needed to apply quality standards in the workplace. It
includes application of relevant procedures and other client
requirements
LO1. Assess quality of received materials.
LO2. Assess own work
LO3 Engage in quality improvement

LO1. ASSESS QUALITY OF RECEIVED MATERIALS
Criteria Methods
 Work instruction is  Communication The students /  Lecture  Interview
obtained and work skills learners must  Discussion  Written
is carried out in  Client relation be provided  Hands on  Demonstration
accordance with  Salon services with the  Role play with questioning
standard operating  Documentation following:
procedures procedures
 Client needs are  Handling of  Office supplies
evaluated base on complaints  Forms
workplace  Log book
standards and
specifications
 Salon services is
analyzed against
clients needs
 Salon services are
explained and
consulted with the
client
 Faults on clients
and any identified
causes are
recorded and/or
reported to the
supervisor
concerned in
accordance with
workplace
procedures
 Client’s profile and
service extended
to them are
documented in
accordance with
workplace
procedures

LO2: ASSESS OWN WORK
Criteria Methods
 Documentation  Documentation The students /  Lecture  Interview
relative to quality  Workplace learners must  Discussion  Written
within the quality be provided  Hands on  Demonstration
company is standards with the  Role play with questioning
identified and use  Feedback following:
 Completed work  Self
is checked assessment  Office supplies
against workplace procedures  Forms
standards  Job analysis  Log book
relevant to the
tasks undertaken
 Errors are
identified and
improved on
 Information on the
quality and other
indicators of
individual
performance is
recorded in
accordance with
workplace
procedures
 In cases of
deviations from
specific quality
standards, causes
are documented
and reported in
accordance with
the workplace
standards
operating
procedures
 Feedback is
collected and
analyzed base on
required quality
standards

LO3. ENGAGE IN QUALITY IMPROVEMENT
Criteria Methods
 Process  Service The students /  Lecture  Interview
improvement processes and learners must  Discussion  Written
procedures are procedures be provided  Hands on  Demonstration
participated in  Client service with the  Role play with questioning
relative to  Environmental following:
workplace regulations
assignment  New trends  Office supplies
 Work is carried and  Forms
out in accordance technology  Log book
with process awareness  Quality
improvement  Transparent standard
procedures management manual
 Performance of  Work values
operation or
quality of product
of service to
ensure client
satisfaction is
monitored

UNIT OF COMPETENCY : PERFORM COMPUTER OPERATIONS
MODULE TITLE : PERFORMING COMPUTER OPERATIONS
MODULE DESCRIPTION : This module covers the knowledge, skills, attitudes and
values needed to perform computer operations which include
inputting, accessing, producing, and transferring data using
the appropriate hardware and software.
Upon completion of this module the students/trainees must be able to:
LO1. Plan and prepare for tasks to be taken/undertaken
LO2. Input data into computer
LO3. Access information using computer
LO4. Produce output/data using computer systems
LO5. Use basic functions of a Web browser to locate information
LO6. Maintain computer equipment and systems

LO1. PLAN AND PREPARE FOR TASKS TO BE UNDERTAKEN
Criteria Methods
1. Requirements of  Reading and The students /  Lecture-  Hands-on
tasks determined comprehension learners must demonstration  Direct
in accordance skills required be provided  Self-paced observation
with the required to interpret work with the instruction  Practical
output instructions and following:  Group demonstration
2. Appropriate to interpret discussion
hardware and basic user  Equipment:
software selected manuals - 1 unit of
according to task  OH and S computer
assigned and principles and - voltage
required outcome responsibilities regulator/UPS
3. Task planned to  Main types of  Learning
ensure that OH computers and Materials:
and S guidelines basic features - Learning
and procedures of different manuals
followed operating - Work
4. Client-specific systems instruction
guidelines and  Main parts of a - Hand-outs
procedures computer  Supplies /
followed  Storage devices materials:
5. Required data and basic - Operating
security categories of system
guidelines memory - Application
applied in  Relevant types program
accordance with of software
existing
 General
procedures
security, privacy
legislation and
copyright

LO2. INPUT DATA INTO COMPUTER
Criteria Methods
1. Data entered into  Relevant types of The students /  Lecture-  Hands-on
the computer using software learners must demonstration  Direct
appropriate  Communication be provided  Self-paced observation
program / skills to identify with the instruction  Practical
application in lines of following:  Group demonstration
accordance with communication, discussion
company request advice,  Equipment:
procedure follow instructions - 1 unit of
2. Accuracy of and receive computer
information feedback - voltage
checked and  Storage devices regulator/UPS
information saved and basic  Learning
in accordance with categories of Materials:
standard operating memory - Learning
procedures  Basic ergonomics manuals
3. Inputted data of keyboard and - Work
stored in storage computer user instruction
media according to - Hand-outs
requirements  Supplies /
4. Work performed materials:
within ergonomic - Operating
guidelines system
- Application
program

LO3. ACCESS INFORMATION USING COMPUTER
Criteria Methods
1. Correct program / 1. Relevant types The students /  Lecture-  Hands-on
application of software learners must demonstration  Direct
selected based on 2. Business be provided  Self-paced observation
job requirements application with the instruction  Practical
2. Program / 3. System software following:  Group demonstration
application 4. Basic discussion
containing the ergonomics of  Equipment:
information keyboard and - 1 unit of
required accessed computer user computer
according to - voltage
company regulator/UPS
procedures  Learning
3. Desktop icons Materials:
correctly selected, - Learning
opened and manuals
closed for - Work
navigation instruction
purposes - Hand-outs
4. Keyboard  Supplies /
techniques carried materials:
out in line with - Operating
OHS requirements system
for safe use of - Application
keyboards program

LO4. PRODUCE OUTPUT/DATA USING COMPUTER SYSTEM
Criteria Methods
1. Entered data 1. Relevant types of The students /  Lecture-  Hands-on
processed using software learners must demonstration  Direct
appropriate 2. Computer be provided  Self-paced observation
software peripherals with the instruction  Practical
commands 3. Storage devices following:  Group demonstration
2. Data printed as and basic discussion
required using categories of  Equipment:
computer hardware memory - 1 unit of
/peripheral devices computer
in accordance with - voltage
standard operating regulator/UPS
procedures  Learning
3. Files and data Materials:
transferred - Learning
between manuals
compatible - Work
systems using instruction
computer software, - Hand-outs
hardware  Supplies /
/peripheral devices materials:
in accordance with - Operating
standard operating system
procedures - Application
program

LO5. USE BASIC FUNCTIONS OF A WEB BROWSER TO LOCATE INFORMATION
Criteria Methods
1. Information 1. Web surfing The students /  Lecture-  Hands-on
requirements for 2. Web browsers learners must demonstration  Direct
Internet search 3. Search engines be provided  Self-paced observation
established 4. URLS and with the instruction  Practical
2. Browser launched keywords following:  Group demonstration
3. Search engine 5. Links discussion
loaded 6. Bookmarking  Equipment:
4. Appropriate - 1 unit of
search criteria computer
and/or URL of site - voltage
entered regulator/UPS
5. Relevant links  Learning
followed to locate Materials:
required - Learning
information manuals
6. Useful pages - Work
bookmarked or instruction
printed as - Hand-outs
required  Supplies /
materials:
- Operating
system
- Application
program

LO6. MAINTAIN COMPUTER EQUIPMENT AND SYSTEMS
Criteria Methods
1. Procedures for  Security The students /  Lecture-  Hands-on
ensuring security measures learners must demonstration  Direct
of data, including  Anti-virus be provided  Self-paced observation
regular back-ups software / with the instruction  Practical
and virus checks programs following:  Group demonstration
implemented in  File discussion
accordance with Management  Equipment:
standard - 1 unit of
operating computer
procedures - voltage
2. Basic file regulator/UPS
maintenance  Learning
procedures Materials:
implemented in - Learning
line with standard manuals
operating - Work
procedures instruction
- Hand-outs
 Supplies /
materials:
- Operating
system
- Application
program

CORE COMPETENCIES
BOOKKEEPING NC III

UNIT OF COMPETENCY : JOURNALIZE TRANSACTIONS
MODULE TITLE : JOURNALIZING TRANSACTIONS FOR SINGLE

PROPRIETORSHIP
MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
preparing chart of accounts, analyze documents and
preparing journal entries for Single Proprietorship.
Upon completion of this module the students/ trainees will be able to:
LO1. Prepare chart of accounts
LO2. Analyze documents
LO3. Prepare journal entry

LO1. PREPARE CHART OF ACCOUNTS
Criteria Methods
1. List of asset,  Definition and The students /  Group  Written test
liability, equity, functions of learners must discussion  Practical/
income, and Bookkeeping be provided  Interaction performance
expense account and with the  Lecture test
titles are Accounting. following:  Practical  Interview
prepared in  Types of exercises
accordance with business  Calculator
Generally organization  Paper
Accepted  Types of  Learning
Accounting business Materials
Principles. activities  Pencil
2. Chart of  Basic  Eraser
Accounts is Accounting
coded according Equation
to industry  Basic Financial
practice. Statement

LO2. ANALYZE DOCUMENTS
Criteria Methods
1. Documents are  Types of The students /  Group  Written test
gathered, Business learners must discussion  Practical/
checked and Documents be provided  Interaction performance
verified in  Account Title with the  Lecture test
accordance with Selection following:  Practical  Interview
verification and exercises
validation  Calculator
processes.  Paper
2. Account titles are  Learning
selected in Materials
accordance with  Pencil
standard  Eraser
selection
processes.
LO3. PREPARE JOURNAL ENTRY

Criteria Methods
1. Journal entries are  Generally The students /  Group  Written test
prepared in Accepted learners must discussion  Practical/
accordance with Accounting be provided  Interaction performance
generally Principles with the  Lecture test
accepted  Accounting following:  Practical  Interview
accounting Equation exercises
principles.  Journalizing of  Calculator
2. Debit and credit Proprietor  Journal Paper
account titles are account titles  Learning
determined in Materials
accordance with  Pencil
chart of accounts.  Eraser
3. Explanation to  Philippine
journal entry is Financial
prepared in Reporting
accordance with Standards
the nature of
transaction.

MODULE TITLE : JOURNALIZING TRANSACTIONS FOR PARTNERSHIP
preparing journal entries for Partnership.

Criteria Methods
liability, equity, functions of learners must discussion  Practical
income, and Bookkeeping be provided  Interaction /performance
expense account and Accounting. with the  Lecture test
titles are prepared  Types of following:  Practical  Interview
in accordance with business exercises
Generally organization  Calculator
Accepted  Types of  Paper
Accounting business  Learning
Principles. activities Materials
2. Chart of Accounts  Basic  Pencil
is coded Accounting  Eraser
according to Equation
industry practice.  Basic Financial
Statement

Criteria Methods
gathered, checked Business learners must discussion  Practical/
and verified in Documents be provided  Interaction performance
accordance with  Account Title with the  Lecture test
verification and Selection following:  Practical  Interview
validation exercises
processes.  Calculator
2. Account titles are  Paper
selected in  Learning
accordance with Materials
standard selection  Pencil
processes.  Eraser

Criteria Methods
generally accepted Principles with the  Lecture test
accounting  Accounting following:  Practical  Interview
principles. Equation exercises  Practical
2. Debit and credit  Journalizing of  Calculator exercises
account titles are Partnerships  Journal Paper
determined in account titles  Learning
chart of accounts.  Pencil
3. Explanation to  Eraser
journal entry is  Philippine
prepared in Financial
accordance with Reporting
the nature of Standards
transaction.

MODULE TITLE : JOURNALIZING TRANSACTIONS FOR CORPORATION
preparing journal entries for Corporation.

Criteria Methods
liability, equity, functions of learners must discussion  Practical
income, and Bookkeeping be provided  Interaction /performance
expense account and Accounting. with the  Lecture test
titles are prepared  Types of following:  Practical  Interview
in accordance with business exercises
Generally organization  Calculator
Accepted  Types of  Paper
Accounting business  Learning
Principles. activities Materials
2. Chart of Accounts  Basic  Pencil
is coded Accounting  Eraser
according to Equation
industry practice.  Basic Financial
Statement

Criteria Methods
gathered, checked Business learners must discussion  Practical/
and verified in Documents be provided  Interaction performance
accordance with  Account Title with the  Lecture test
verification and Selection following:  Practical  Interview
validation exercises
processes.  Calculator
2. Account titles are  Paper
selected in  Learning
standard selection  Pencil
processes.  Eraser

Criteria Methods
generally accepted Principles with the  Lecture test
accounting  Accounting following:  Practical  Interview
principles. Equation exercises  Practical
2. Debit and credit  Journalizing of  Calculator exercises
account titles are Partnerships  Journal Paper
determined in account titles  Learning
chart of accounts.  Pencil
3. Explanation to  Eraser
journal entry is  Philippine
prepared in Financial
accordance with Reporting
the nature of Standards
transaction.

UNIT OF COMPETENCY : POST TRANSACTIONS
MODULE TITLE : POSTING TRANSACTIONS
posting transactions manually for all types of business
organizations and business activities.
LO1. Prepare ledger
LO2. Transfer journal entries
LO3. Summarize ledger

LO1. PREPARE LEDGER
Criteria Methods
1 Ledger for the list  Posting The students /  Group  Written test
of asset, liability, Procedure for all learners must discussion  Practical/
and equity account types of business be provided  Interaction performance
titles are prepared organization and with the  Lecture test
in accordance with activities. following:  Practical  Interview
the Chart of exercises  Practical
Accounts  Calculator exercises
2 Ledger for the list  Ledger
of income and  Learning
expense account Materials
titles are prepared  Pencil
in accordance with  Eraser
the Chart of  Ruler
Accounts
 Chart of
Accounts of all
types of
business
organizations.

LO2. TRANSFER JOURNAL ENTRIES
Criteria Methods
1. Journal entries are  Posting The students /  Group  Written test
transferred in Procedure for all learners must discussion  Practical/
chronological types of be provided  Interaction performance
order business with the  Lecture test
2 Postings are done organizations. following:  Practical  Interview
with 100% exercises  Practical
accuracy  Calculator exercises
 Learning
Materials
 Pencil
 Eraser
 Ledger
 Ruler

LO3. SUMMARIZE LEDGER
Criteria Methods
1. Debits & Credits  Balance The students /  Group  Written test
for each ledger Extraction learners must discussion  Practical/
account are added be provided  Interaction performance
accurately. with the  Lecture test
2. Balances are following:  Practical  Interview
extracted with exercises  Practical
100% accuracy.  Calculator exercises
 Learning
Materials
 Pencil
 Eraser
 Ledger
 Ruler

UNIT OF COMPETENCY : PREPARE TRIAL BALANCE
MODULE TITLE : PREPARING TRIAL BALANCE
preparing trial balance for all types of business
organizations.
LO1. List account titles
LO2. Transfer balances from the ledger
LO3. Summarize trial balance.

LO1. LIST ACCOUNT TITLES
Criteria Methods
1. Asset, liability,  Listing of The students /  Group  Written test
and equity Account Titles learners must discussion  Practical/
account titles are be provided  Interaction performance
listed in with the  Lecture test
accordance with following:  Practical  Interview
Chart of exercises  Practical
2. Income and  Learning
titles are listed in  Pencil
accordance with  Eraser
Chart of  Worksheet
Accounts  Paper
 Ledger
 Ruler

LO2. TRANSFER BALANCES FROM THE LEDGER
Criteria Methods
1. Asset, liability,  Transfer of The students /  Group  Written test
and equity Balances learners must discussion  Practical/
account titles are be provided  Interaction performance
listed in with the  Lecture test
accordance with following:  Practical  Interview
Chart of exercises  Practical
3. Income and  Learning
titles are listed in  Pencil
accordance with  Eraser
Chart of  Worksheet
Accounts  Paper
 Ledger
 Ruler

LO3. SUMMARIZE TRIAL BALANCE
Criteria Methods
1. Debit columns and  Adding Debit & The students /  Group  Written test
Credit columns are Credit Columns learners must discussion  Practical/
totaled with 100%  Checking Totals be provided  Interaction performance
accuracy of Debit & Credit with the  Lecture test
2. Total Debit & Columns following:  Practical  Interview
Credit columns are exercises  Practical
checked & should  Calculator exercises
be equal.  Paper
 Learning
Materials
 Pencil
 Eraser
 Worksheet
 Ruler

UNIT OF COMPETENCY : PREPARE FINANCIAL REPORTS
MODULE TITLE : PREPARING FINANCIAL REPORTS FOR SINGLE

PROPRIETORSHIP
preparing financial reports manually for Single
Proprietorship.
LO1. Prepare financial statements
LO2. Analyze financial statements

LO1. PREPARE FINANCIAL STATEMENTS
Criteria Methods
1 Income statement  Financial The students /  Group  Written test
is prepared in Statements for learners must discussion  Practical/
accordance with Single be provided  Interaction performance
generally accepted Proprietorship with the  Lecture test
accounting following:  Practical  Interview
principles / exercises  Practical
Philippine Financial  Calculator exercises
Reporting  Paper
Standards  Learning
2 Statement of Materials
Changes in Equity  Pencil
is prepared in  Eraser
accordance with  Worksheet
generally accepted
 Ruler
accounting
principles /
Philippine Financial
Reporting
Standards
3 Balance Sheet is
prepared in
accordance with
generally accepted
accounting
principles /
Reporting
Standards
4 Statement of Cash
Flow is prepared in
accordance with
generally accepted
accounting
principles /
Reporting
Standards
LO2. ANALYZE FINANCIAL STATEMENTS

Criteria Methods
1 Financial  Financial Ratios The students /  Group  Written test
Statements are learners must discussion  Practical/
analyzed in be provided  Interaction performance
accordance with with the  Lecture test
the prescribed following:  Practical  Interview
format. exercises  Practical
2 Report on  Calculator exercises
financial analysis  Paper  Oral
is prepared in  Learning questioning
industry  Pencil
requirements.  Eraser
 Worksheet
 Ruler

MODULE TITLE : PREPARING FINANCIAL REPORTS FOR PARTNERSHIP
preparing financial reports manually for Partnership.

Criteria Methods
accordance with Partnership be provided  Interaction performance
generally with the  Lecture test
accepted following:  Practical  Interview
accounting exercises  Practical
principles /  Calculator exercises
Philippine  Paper
Financial  Learning
Reporting Materials
Standards  Pencil
2 Statement of  Eraser
Changes in Equity  Worksheet
is prepared in
 Ruler
accordance with
generally accepted
accounting
principles /
Reporting
Standards
3 Balance Sheet is
prepared in
accordance with
generally accepted
accounting
principles /
Reporting
Standards
4 Statement of Cash
Flow is prepared in
accordance with
generally accepted
accounting
principles /
Reporting
Standards

Criteria Methods
industry  Pencil
 Worksheet
 Ruler

MODULE TITLE : PREPARING FINANCIAL REPORTS FOR CORPORATION
preparing financial reports manually for Corporation.

Criteria Methods
accordance with Corporation be provided  Interaction performance
generally with the  Lecture test
accepted following:  Practical  Interview
accounting exercises  Practical
principles /  Calculator exercises
Philippine  Paper
Financial  Learning
Reporting Materials
Standards  Pencil
2 Statement of  Eraser
Changes in Equity  Worksheet
is prepared in
 Ruler
accordance with
generally accepted
accounting
principles /
Reporting
Standards
3 Balance Sheet is
prepared in
accordance with
generally accepted
accounting
principles /
Reporting
Standards
4 Statement of Cash
Flow is prepared in
accordance with
generally accepted
accounting
principles /
Reporting
Standards

Criteria Methods
industry  Pencil
 Worksheet
 Ruler
UNIT OF COMPETENCY : REVIEW INTERNAL CONTROL SYSTEM

MODULE TITLE : REVIEWING INTERNAL CONTROL SYSTEM
reviewing internal control system for all types of business
organizations.
NOMINAL DURATION: 24 hours
LO1. Check policy compliance
LO2. Prepare policy compliance report

LO1. CHECK INTERNAL CONTROL POLICY COMPLIANCE
Criteria Methods
1 Internal control  Internal Control The students /  Group  Written test
policy is checked in Fundamentals learners must discussion  Practical/
accordance with be provided  Interaction performance
industry practice. with the  Lecture test
2 Compliance is following:  Practical  Interview
checked and exercises  Practical
validated in  Paper exercises
accordance with  Learning  Oral
the internal control Materials questioning
policy.  Pencil
 Eraser

LO2. PREPARE INTERNAL POLICY COMPLIANCE REPORT
Criteria Methods
1 Compliance  Internal Control The students /  Group  Written test
reports are Policy learners discussion  Practical/
prepared in  Preparing must be  Interaction performance
accordance with Compliance provided with  Lecture test
the internal Report the following:  Practical  Interview
control policy exercises  Practical
2 Policy compliance  Paper exercises
reports are  Learning  Oral
submitted to Materials questioning
management.  Pencil
3 Copies of policy  Eraser
compliance  Computer
reports are filed
for future
reference.

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COMPETENCY-BASED

CBC Bookkeeping NC III -1-

A.. COURSE DESIGN........................................................................................1-9

B. MODULES OF INSTRUCTION.............................................................. 10-101

COURSE TITLE : BOOKKEEPING

NOMINAL DURATION : 312 hours

QUALIFICATION LEVEL : NC III

COURSE DESCRIPTION : This course is designed to enhance the knowledge, skills

ENTRY REQUIREMENTS: Candidate/trainee must possess the following qualification:

 Must be able to communicate effectively both orally and

CBC Bookkeeping NC III -3-

3. Apply critical 3.1. Applying 3.1.1. Examine specific 4 hours

CBC Bookkeeping NC III -4-

CBC Bookkeeping NC III -5-

CBC Bookkeeping NC III -6-

CBC Bookkeeping NC III -7-

Course Delivery: Group discussion

Recommended list of tools, equipment, and materials for the training of a

Qty. Tools Qty. Equipment Qty. Materials

50pcs. Worksheets (assorted)

CBC Bookkeeping NC III -8-

Size In Area in Sq. Total Area in

Total Workshop Area 104 sq. meters

TRAINER’S  Must be a holder of National TVET Trainer Certificate (NTTC) Level I in

CBC Bookkeeping NC III -9-

CBC Bookkeeping NC III - 10 -

MODULE TITLE : LEADING WORKPLACE COMMUNICATION

NOMINAL DURATION : 6 hours

PREREQUISITE : Before entering this module the student/trainee must be able to

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module the students/trainees will be able to:

LO1. Communicate information about workplace processes

LO2. Lead workplace discussions

LO3. Identify and communicate issues arising in the workplace

CBC Bookkeeping NC III - 11 -

LO1. COMMUNICATE INFORMATION ABOUT WORKPLACE PROCESSES

Assessment Contents Conditions Methodologies Assessment

CBC Bookkeeping NC III - 12 -

Assessment Contents Conditions Methodologies Assessment

CBC Bookkeeping NC III - 13 -

Assessment Contents Conditions Methodologies Assessment

CBC Bookkeeping NC III - 14 -

MODULE TITLE : LEADING SMALL TEAM

NOMINAL DURATION : 4 hours

PREREQUISITE : Before entering this module, the student/learner must be able to

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module the students/trainees will be able to:

LO1. Provide team leadership

LO2. Assign responsibilities

LO3. Set performance expectations for team members

LO4. Supervise team performance

CBC Bookkeeping NC III - 15 -

LO1. PROVIDE TEAM LEADERSHIP

Assessment Contents Conditions Methodologies Assessment

CBC Bookkeeping NC III - 16 -

Assessment Contents Conditions Methodologies Assessment

CBC Bookkeeping NC III - 17 -

Assessment Contents Conditions Methodologies Assessment

CBC Bookkeeping NC III - 18 -

Assessment Contents Conditions Methodologies Assessment

CBC Bookkeeping NC III - 19 -

MODULE TITLE : APPLYING CRITICAL THINKING AND PROBLEM-SOLVING

NOMINAL DURATION : 4 hours

SUMMARY OF LEARNING OUTCOMES: