MELJUN CORTES Tesda Tr Training Regulations Bookkeeping Nc III Updated Edited

8/17/2019 MELJUN CORTES Tesda Tr Training Regulations Bookkeeping Nc III Updated Edited

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ELJUN P. CORTES

BOOKKEEPING NC III

HEALTH, SOCIAL, AND OTHER COMMUNITYDEVELOPMENT SERVICES SECTOR

TECHNICAL EDUCATION AND SKILLS DEVELOPMENT

AUTHORITY

ELJUN P. CORTES


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East Service Road, South Superhighway, Taguig City

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TR – Bookkeeping NC III ELJUN P. CORTESPromulgated November 2007

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TABLE OF CONTENTS

HEALTH, SOCIAL AND OTHER COMMUNITY DEVELOPMENT

SERVICES SECTOR

BOOKKEEPING NC III

Page No.

SECTION 1 BOOKKEEPING NC III QUALIFICATION 1

SECTION 2 COMPETENCY STANDARDS 2 !1

• Ba"#$ Co%&e'e($#e"

• Co%%o( Co%&e'e($#e"

• Co)e Co%&e'e($#e"

2 – 2122 – 353 – 51

BOOKKEEPING NC III

SECTION * TRAINING STANDARDS !2 +

*.1 C-))#$--% De"#g( 52 ! 5 *.2 T)a#(#(g De#/e)0 5 ! 57

*.* T)a#(ee E(')0 Re-#)e%e('" 57 *. L#"' o3 Too", E-#&%e(' a(4 Ma'e)#a" 5"

*.! T)a#(#(g Fa$##'#e" 5# *.+ T)a#(e)"5 Q-a#3#$a'#o(" 0 *.6 I("'#'-'#o(a A""e""%e(' 0

SECTION NATIONAL ASSESSMENT ANDCERTIFICATION ARRANGEMENTS +1

COMPETENCY MAP +2

DEFINITION OF TERMS +* 7 +6

ACKNO8LEDGEMENTS +9 +:

ELJUN P. CORTES


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TRAINING REGULATIONS FORBOOKKEEPING NC III

SECTION 1 BOOKKEEPING NC III QUALIFICATION

T$e B%%&&''PIN( NC III )uali*i+ation +on,i,t, o* +ompeten+ie, t$at a per,onmu,t a+$ieve to enable $im-$er to .ournali/e tran,a+tion, po,t tran,a+tion, preparetrial balan+e prepare *inan+ial report, and revie internal +ontrol ,,tem

T$e 4nit, o* Competen+ +ompri,ing t$i, )uali*i+ation in+lude t$e *olloing

CODE NO. BASIC COMPETENCIES

U(#'" o3 Co%&e'e($0

50031110# 6ead orkpla+e +ommuni+ation

500311110 6ead ,mall team

500311111 evelop and pra+ti+e negotiation ,kill,

500311112 8olve problem, related to ork a+tivitie,

500311113 4,e mat$emati+al +on+ept, and te+$ni9ue,

50031111: 4,e relevant te+$nologie,

CODE NO. COMMON COMPETENCIES

U(#'" o3 Co%&e'e($0

;C8315202 ournali/e tran,a+tion,;C8:12302 Po,t tran,a+tion,;C8:12303 Prepare trial balan+e;C8:1230: Prepare *inan+ial report,

;C8:12305 Revie internal +ontrol ,,tem

< per,on $o $a, a+$ieved t$i, )uali*i+ation i, +ompetent to be

Bookkeeper


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SECTION 2 COMPETENCY STANDARDS

T$i, ,e+tion give, t$e detail, o* t$e +ontent, o* t$e unit, o* +ompeten+re9uired in B%%&&''PIN( NC III T$e,e unit, o* +ompeten+ are +ategori/ed intoba,i+ +ommon and +ore +ompeten+ie,

BASIC COMPETENCIES

UNIT OF COMPETENCY ; LEAD 8ORKPLACE COMMUNICATION

UNIT CODE ; !*111:

UNIT DESCRIPTOR ; T$i, unit +over, t$e knoledge ,kill, and attitude,re9uired to lead in t$e di,,emination and di,+u,,ion o*

idea, in*ormation and i,,ue, in t$e orkpla+e

ELEMENTPERFORMANCE CRITERIA

Italicized terms are elaborated in t$eRange o* ?ariable,

1 Communi+atein*ormation aboutorkpla+e pro+e,,e,

11


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RANGE OF VARIABLES

VARIABLE RANGE

1 =et$od, o*+ommuni+ation

11 Non!verbal ge,ture,

12 ?erbal

13 Aa+e to *a+e

1: To!a radio

15 8peaking to group,

1 4,ing telep$one

17 ritten

1" Internet

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EVIDENCE GUIDE

1 Criti+al a,pe+t, o* Competen+


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UNIT OF COMPETENCY ; LEAD SMALL TEAMS

UNIT CODE ; !*1111

UNIT DESCRIPTOR ; T$i, unit +over, t$e knoledge ,kill, and attitude,to lead ,mall team, in+luding ,etting and maintainingteam and individual per*orman+e ,tandard,


Italicized terms are elaborated in t$e Range o* ?ariable,

1 Provide team

leader,$ip

11 Work requirements are identi*ied and pre,ented

to team member,

12 Rea,on, *or in,tru+tion, and re9uirement, are+ommuni+ated to team member,

13 Team members’ queries and concerns arere+ogni/ed di,+u,,ed and dealt it$

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: 8upervi,ed teamper*orman+e :1 Monitoring of performance take, pla+eagain,t de*ined per*orman+e +riteria and-or

a,,ignment in,tru+tion, and +orre+tive a+tiontaken i* re9uired

:2 Team member, are provided it$ feedback po,itive ,upport and advi+e on ,trategie, toover+ome an de*i+ien+ie,

:3 Performance issues $i+$ +annot be re+ti*iedor addre,,ed it$in t$e team are re*eren+ed toappropriate per,onnel a++ording to emploer

poli+:: Team member, are kept in*ormed o* an

+$ange, in t$e priorit allo+ated to a,,ignment,or ta,k, $i+$ mig$t impa+t on +lient-+u,tomerneed, and ,ati,*a+tion

:5 Team operation, are monitored to en,ure t$atemploer-+lient need, and re9uirement, aremet

: Aollo!up +ommuni+ation i, provided on alli,,ue, a**e+ting t$e team

:7


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RANGE OF VARIABLES

VARIABLE RANGE

1 ork re9uirement, 11 Client Pro*ile

12


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EVIDENCE GUIDE



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UNIT OF COMPETENCY; DEVELOP AND PRACTICE NEGOTIATION SKILLS

UNIT CODE ; !*11111

UNIT DESCRIPTOR ; T$i, unit +over, t$e ,kill, knoledge and attitude,re9uired to +olle+t in*ormation in order to negotiate to ade,ired out+ome and parti+ipate in t$e negotiation



1 Plan negotiation, 11

12

13

1:

In*ormation on preparing for negotiation i,identi*ied and in+luded in t$e plan

In*ormation on +reating non verbal environments *or po,itive negotiating i, identi*ied and in+luded int$e plan

In*ormation on active listening i, identi*ied andin+luded in t$e plan

In*ormation on di**erent questioning techniques i,identi*ied and in+luded in t$e plan

In*ormation i, +$e+ked to en,ure it i, +orre+t and up!to! date

2 Parti+ipate innegotiation,

21

22

23

2:

25

2

27

Criteria for successful outcome are agreed uponb all partie,

e,ired out+ome o* all partie, are +on,idered


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RANGE OF VARIABLES

VARIABLE RANGE

1 Preparing *ornegotiation

11

12131:

15

1

Ba+kground in*ormation on ot$er partie, to t$enegotiation(ood under,tanding o* topi+ to be negotiatedClear under,tanding o* de,ired out+ome-,Per,onal attribute,1:1 ,el* aarene,,1:2 ,el* e,teem1:3 ob.e+tivit1:: empat$1:5 re,pe+t *or ot$er,Interper,onal ,kill,151 li,tening-re*le+ting152 non verbal +ommuni+ation153 a,,ertivene,,15: be$avior labeling155 te,ting under,tanding15 ,eeking in*ormation157 ,el* di,+lo,ing


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EVIDENCE GUIDE

1 Criti+al a,pe+t, o*

Competen+


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UNIT OF COMPETENCY ; SOLVE PROBLEMS RELATED TO 8ORKACTIVITIES

UNIT CODE ; !*11112

UNIT DESCRIPTOR ; T$i, unit o* +over, t$e knoledge ,kill, and attitude,re9uired to ,olve problem, in t$e orkpla+e in+ludingt$e appli+ation o* problem ,olving te+$ni9ue, and todetermine and re,olve t$e root +au,e o* problem,

ELEMENT

PERFORMANCE CRITERIAItalicized terms are elaborated in t$e

Range o* ?ariable,

1 Identi* t$e problem 11 ?arian+e, are identi*ied *rom normal operating

parameter,F and produ+t 9ualit

12 '@tent +au,e and nature are o* t$e problem arede*ined t$roug$ ob,ervation inve,tigation andanalytical techniques

13 Problems are +learl ,tated and ,pe+i*ied

2 etermine*undamental +au,e,o* t$e problem

21 Po,,ible +au,e, are identi*ied ba,ed one@perien+e and t$e u,e o* problem ,olving tool, analti+al te+$ni9ue,

22 Po,,ible +au,e ,tatement, are developed ba,ed

on *inding,23 Aundamental +au,e, are identi*ied per re,ult, o*

inve,tigation +ondu+ted

3 etermine +orre+tivea+tion

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RANGE OF VARIABLES

VARIABLE RANGE

1


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EVIDENCE GUIDE



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5 =et$od, o*


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UNIT OF COMPETENCY ; USE MATHEMATICAL CONCEPTS ANDTECHNIQUES

UNIT CODE ; !*1111*

UNIT DESCRIPTOR ; T$i, unit +over, t$e knoledge ,kill, and attitude,re9uired in t$e appli+ation o* mat$emati+al +on+ept,and te+$ni9ue,



1 Identi* mat$emati+al

tool, and te+$ni9ue, to

,olve problem

11 Problem area, are identi*ied ba,ed on given

+ondition

12 Mathematical techniques are ,ele+ted ba,ed on

t$e given problem

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RANGE OF VARIABLES

VARIABLE RANGE

1 =at$emati+al te+$ni9ue, =a in+lude but are not limited to11 Aour *undamental operation, =ea,urement,12 4,e-Conver,ion o* unit, o* mea,urement,13 4,e o* ,tandard *ormula,

2


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EVIDENCE GUIDE

1 Criti+al


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UNIT OF COMPETENCY ; USE RELEVANT TECHNOLOGIES

UNIT CODE ; !*1111

UNIT DESCRIPTOR ; T$i, unit o* +ompeten+ +over, t$e knoledge ,kill,and attitude re9uired in ,ele+ting ,our+ing and applingappropriate and a**ordable te+$nologie, in t$eorkpla+e

ELEMENT PERFORMANCE CRITERIA


1 8tud-,ele+t appropriatete+$nolog

11 4,age o* di**erent technologies i, determinedba,ed on .ob re9uirement,

12


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RANGE OF VARIABLES

VARIABLE RANGE

1 Te+$nolog =a in+lude but are not limited to11 %**i+e te+$nolog12 Indu,trial te+$nolog13 8,tem te+$nolog1: In*ormation te+$nolog15 Training te+$nolog

2 =anagement +on+ept, =a in+lude but not limited to21 Real Time =anagement22 &


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EVIDENCE GUIDE

1 1 Criti+al a,pe+t, o*Competen+


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COMMON COMPETENCIES

UNIT TITLE ; APPLY QUALITY STANDARDS

UNIT CODE ; HCS*1!22

UNIT DESCRIPTOR ; T$i, unit +over, t$e knoledge ,kill, attitude, and value,needed to appl 9ualit ,tandard, in t$e orkpla+e T$e unital,o in+lude, t$e appli+ation o* relevant ,a*et pro+edure,and regulation, organi/ation pro+edure, and +u,tomer re9uirement,

ELEMENTSPERFORMANCE CRITERIA


1


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RANGE OF VARIABLES

VARIABLE RANGE

1 =aterial, 11 =aterial, ma in+lude but not limited to111 =anual,

112 >ob order,

113 In,tru+tional video,

2 Aault, 21 Aault, ma in+lude but not limited to

211 =aterial, not to ,pe+i*i+ation

212 =aterial, +ontain in+orre+t-outdatedin*ormation

213 ;ardare de*e+t,

21: =aterial, t$at do not +on*orm it$ anregulator agen+ie,

3 o+umentation 31 %rgani/ation ork pro+edure,

32 =anu*a+turer, in,tru+tion manual

33 Cu,tomer re9uirement,

3: Aorm,

: 'rror, :1 'rror, ma be related but not limited to t$e *olloing

:11 eviation *rom t$e re9uirement, o* t$e Client

:12 eviation *rom t$e re9uirement o* t$eorgani/ation

5 )ualit ,tandard, 51 )ualit ,tandard, ma be related but not limited tot$e *olloing

511 =aterial,

512 ;ardare

513 Ainal produ+t

51: Produ+tion pro+e,,e,

515 Cu,tomer ,ervi+e

Cu,tomer 1 Co!orker

2 8upplier-?endor

3 Client: %rgani/ation re+eiving t$e produ+t or ,ervi+e

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EVIDENCE GUIDE

1 Criti+al a,pe+t o*+ompeten+


28/73

UNIT TITLE ; PERFORM COMPUTER OPERATIONS

UNIT CODE ; HCS*1121

UNIT DESCRIPTOR ; T$i, unit +over, t$e knoledge ,kill, attitude, and value,needed to per*orm +omputer operation, $i+$ in+ludeinputting a++e,,ing produ+ing and tran,*erring data u,ingt$e appropriate $ardare and ,o*tare



1 Plan and prepare *orta,k to be takenundertaken

11 Re9uirement, o* ta,k are determined in a++ordan+eit$ t$e re9uired output

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: Produ+e output- datau,ing +omputer ,,tem

:1 'ntered data are pro+e,,ed u,ing appropriate,o*tare +ommand,

:2 ata are printed out a, re9uired u,ing +omputer$ardare -perip$eral devi+e, in a++ordan+e it$,tandard operating pro+edure,

:3 Aile, and data are tran,*erred beteen +ompatible,,tem, u,ing +omputer ,o*tare$ardare-perip$eral devi+e, in a++ordan+e it$,tandard operating pro+edure,

5 4,e ba,i+ *un+tion, o*a !bro,er tolo+ate in*ormation

51 In*ormation re9uirement, *or internet ,ear+$ aree,tabli,$ed

52 Bro,er i, laun+$ed

53 8ear+$ engine i, loaded

5:


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RANGE OF VARIABLES

VARIABLE RANGE

1 ;ardare andperip$eral devi+e,

11 Per,onal +omputer,

12 Netorked ,,tem,

13 Communi+ation e9uipment

1: Printer,

15 8+anner,

1 &eboard

17 =ou,e

1" ?oi+e-ata logger

2 8o*tare 8o*tare in+lude, t$e *olloing but are not limited to21 ord pro+e,,ing pa+kage,

22 ataba,e pa+kage,

23 Internet

2: 8pread,$eet,

25 Client 8pe+i*i+ 8o*tare

3 %; H 8 guideline, 31 %;8 guideline,

32 'nterpri,e pro+edure,

: 8torage media 8torage media in+lude t$e *olloing but are not limited to

:1 i,kette,

:2 C,

:3 Gip di,k,

:: $ard di,k drive, lo+al and remote

:5 %pti+al drive,

5 'rgonomi+ guideline, 51 Tpe, o* e9uipment u,ed

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7 =aintenan+e 71 Creating and managing more ,pa+e in t$e $ard di,kand ot$er perip$eral,

72 Revieing program,

73 eleting unanted *ile,7: Ba+king up *ile,

75 C$e+king $ard drive *or error,

7 4,ing up to date anti!viru, program,

77 Cleaning du,t *rom internal and e@ternal ,ur*a+e,

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2"


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EVIDENCE GUIDE

1 Criti+al a,pe+t, o* +ompeten+


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4NIT %A C%=P'T'NC MAINTAIN AN EFFECTIVE RELATIONSHIP 8ITHCLIENT


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RANGE OF VARIABLES

VARIABLE RANGE

1 Per,onal Pre,en+e =a in+lude

11 8tan+e12 Po,ture13 Bod 6anguage1: emeanor 15 (rooming

2 'mploer 8tandard, =a in+lude21 8tanding %rder,

3 Client Re9uirement, =a in+lude31


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EVIDENCE GUIDE

1 Criti+al a,pe+t, o*+ompeten+


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4NIT %A C%=P'T'NC MANAGE O8N PERFORMANCE

4NIT C%' HCS:1*22

4NIT '8CRIPT%R T$i, unit +over, t$e knoledge ,kill, and attitude, ine**e+tivel managing on orkload and 9ualit o* ork



1 Plan *or +ompletion o* on orkload

11 Tasks a++uratel identi*ied

12 Priorit allo+ated to ea+$ ta,k

13 Time line, allo+ated to ea+$ ta,k or ,erie, o* ta,k,

1: Ta,k, deadline, knon and +omplied it$ $enever

po,,ible

15 ork ,+$edule, are knon and +ompleted it$ agreedtime *rame,

1 ork plan, developed a++ording to a,,ignmentre9uirement, and emploer poli+

17 4n+ompleted ork or ta,k, detailed and re,pon,ibilit*or +ompletion pa,,ed to in+oming ,$i*t or ot$erappropriate per,on,

2 =aintain 9ualit o*

per*orman+e

21 Per,onal per*orman+e +ontinuall monitored again,t

agreed performance standards

22


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RANGE OF VARIABLES

VARIABLE RANGE

1 Ta,k, 11 =a be identi*ied t$roug$111


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EVIDENCE GUIDE

1 Criti+al a,pe+t, o*+ompeten+


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CORE COMPETENCIES

4NIT %A C%=P'T'NC =OURNALI>E TRANSACTIONS

4NIT C%' ;C8:12301

4NIT '8CRIPT%R T$i, unit +over, t$e knoledge ,kill, and attitude, inlogging-re+ording bu,ine,, tran,a+tion, in an a++ounting .ournal



1 Prepare +$art o* a++ount, 11 Nature o* business i, determinedba,ed on +lient in*ormation

12 6i,t o* asset+ liability+ equity+ income+and e,pense account titles areprepared in a++ordan+e it$ indu,trpra+ti+e,

13


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RANGE OF VARIABLES

VARIABLE RANGE

1 Bu,ine,, =a in+lude but are not limited to


41/73

7 o+ument, =a in+lude but are not limited to71 8ale, invoi+e72 ?ou+$er,73 %**i+ial re+eipt,

7: Pur+$a,e invoi+e"


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EVIDENCE GUIDE



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4NIT %A C%=P'T'NC POST TRANSACTIONS

4NIT C%' ;C8:12302

4NIT '8CRIPT%R T$i, unit +over, t$e knoledge ,kill, and attitude,

in po,ting tran,a+tion, manuall



1 Prepare ledger 11 .edger *or t$e li,t o* asset+ liability+and equity account titles areprepared in a++ordan+e it$ t$eC$art o*


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RANGE OF VARIABLES

VARIABLE RANGE

1 6edger =a in+lude but are not limited to11 (eneral 6edger 12 8ub,idiar 6edger 121


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EVIDENCE GUIDE



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4NIT %A C%=P'T'NC PREPARE TRIAL BALANCE

4NIT C%' ;C8:12303

4NIT '8CRIPT%R T$i, unit +over, t$e knoledge ,kill, and attitude, in

li,ting a++ount, tran,*erring and ,ummari/ing trialbalan+e, *rom a ledger



1 6i,t a++ount title, 11 !sset+ liability+ and equityaccount titles are li,ted ina++ordan+e it$ C$art o*


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RANGE OF VARIABLES

VARIABLE RANGE

1


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EVIDENCE GUIDE



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4NIT %A C%=P'T'NC PREPARE FINANCIAL REPORTS

4NIT C%' ;C8:1230:

4NIT '8CRIPT%R T$i, unit +over, t$e knoledge ,kill, and attitude, inpreparing *inan+ial report, manuall



1 Prepare *inan+ial ,tatement, 11 ork,$eet i, prepared u,ing t$epre,+ribed *ormat

12 In+ome ,tatement i, prepared ina++ordan+e it$ generall a++epteda++ounting prin+iple,-P$ilippine

Ainan+ial Reporting 8tandard,13 8tatement o* C$ange, in '9uit i,

prepared in a++ordan+e it$ generalla++epted a++ountingprin+iple,-P$ilippine Ainan+ialReporting 8tandard,

1: Balan+e 8$eet i, prepared ina++ordan+e it$ generall a++epteda++ounting prin+iple,-P$ilippineAinan+ial Reporting 8tandard,

15 8tatement o* Ca,$ Alo i, prepared ina++ordan+e it$ generall a++epteda++ounting prin+iple,-P$ilippineAinan+ial Reporting 8tandard,

1 "inancial statements are prepared ina++ordan+e it$ generall a++epteda++ounting prin+iple,-P$ilippineAinan+ial Reporting 8tandard,

2


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RANGE OF VARIABLES

VARIABLE RANGE

1 Ainan+ial ,tatement, =a in+lude but are not limited to11 Balan+e ,$eet12 In+ome ,tatement13 Ca,$ Alo 8tatement

2 Report =a in+lude but are not limited to21 =ont$l22 )uarterl23


51/73

EVIDENCE GUIDE



52/73

4NIT %A C%=P'T'NC REVIE8 INTERNAL CONTROL SYSTEM

4NIT C%' ;C8:12305

4NIT '8CRIPT%R T$i, unit +over, t$e knoledge ,kill, and attitude, in

revieing and determining e@tent o* +omplian+e it$ a*irm, internal +ontrol manual



1 C$e+k poli+ +omplian+e 11 Internal +ontrol manual i,prepared-updated in a++ordan+eit$ indu,tr pra+ti+e

12 Complian+e i, +$e+ked andvalidated in a++ordan+e it$ t$e

internal +ontrol ,,tem

2 Prepare poli+ +omplian+e report 21 Poli+ +omplian+e reports areprepared in a++ordan+e it$ t$einternal +ontrol ,,tem

22 Policy compliance report, are,ubmitted to management *orvalidation

23 Poli+ +omplian+e report, are *iled*or *uture re*eren+e

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:#


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RANGE OF VARIABLES

VARIABLE RANGE

1


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EVIDENCE GUIDE



55/73

SECTION * TRAINING STANDARDS

T$i, ,et o* ,tandard, provide, Te+$ni+al and ?o+ational 'du+ation andTraining DT?'TE provider, it$ in*ormation and ot$er important re9uirement, to

+on,ider $en de,igning training program, *or Bookkeeping NC III

T$i, in+lude, in*ormation on +urri+ulum de,ign training deliver traineeentr re9uirement, tool, and e9uipment training *a+ilitie, and trainer,9uali*i+ation

*.1 CURRICULUM DESIGN

Cour,e Title Boo??ee(gNC 6evel NC IIINominal Training uration 2 HOURS @Ba"#$ Co%&e'e($#e" 2 HOURS @Co%%o( Co%&e'e($#e" 29 HOURS @Co)e Co%&e'e($#e"

Co-)"e De"$)#&'#o(;

T$i, +our,e i, de,igned to en$an+e t$e knoledge ,kill, and attitude o* Bookkeeper, in a++ordan+e it$ indu,tr ,tandard, It +over, t$e ba,i+ +ommonand +ore +ompeten+ie, on .ournali/ing tran,a+tion, po,ting tran,a+tion,preparing trial balan+e preparing *inan+ial report, and revieing internal +ontrol,,tem

To obtain t$i, all unit, pre,+ribed *or t$i, 9uali*i+ation mu,t be a+$ieved

BASIC COMPETENCIES

8ugge,ted Nominal Training uration 2 H)".

U(#' o3 Co%&e'e($0

Lea)(#(g O-'$o%e" Me'o4oog0A""e""%e('

A&&)oa$1 6ead orkpla+e

+ommuni+ation11 Communi+ate

in*ormation aboutorkpla+epro+e,,e,

12 6ead orkpla+edi,+u,,ion,

13 Identi* and+ommuni+atei,,ue, ari,ing int$e orkpla+e

• (roup

di,+u,,ion

• Role Pla

• Brain,torming

• %b,ervation

• Intervie,

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U(#' o3 Co%&e'e($0 Lea)(#(g O-'$o%e" Me'o4oog0A""e""%e('

A&&)oa$

2 6ead ,mallteam,

21 Provide teamleader,$ip

22


57/73

COMMON COMPETENCIES

8ugge,ted Nominal Training uration 2 H)".


A&&)oa$

1 =aintain ane**e+tiverelation,$ip it$+lient,-+u,tomer,

11 =aintain apro*e,,ional image

12 =eet +lient-+u,tomerre9uirement,

13 Build +redibilit it$+u,tomer,-+lient,

• (roup

i,+u,,ion

• Poer Point

Pre,entation

• emon,tration

• %b,ervation

• Intervie,-

)ue,tioning

2 =anage onper*orman+e

21 Identi* ta,k,a++uratel

22


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A&&)oa$

: Per*orm

+omputeroperation,

:1 Identi* and e@plain

t$e *un+tion, general*eature, and+apabilitie, o* bot$$ardare and,o*tare

:2 Prepare and u,eappropriate $ardareand ,o*tarea++ording to ta,kre9uirement

:3 4,e appropriate

devi+e, andpro+edure, totran,*er *ile,-data

:: Produ+e a++urateand +omplete dataa++ording to t$ere9uirement,

• 6e+ture

• (roupi,+u,,ion

• Tutorial or

,el*!pa+e

• Intervie,-

)ue,tioning• emon,tration

• %b,ervation

CORE COMPETENCIES

Cour,e Title BOOKKEEPINGNC 6evel NC III

S-gge"'e4 No%#(a T)a#(#(g D-)a'#o(; 29 H)".


A&&)oa$

1 >ournali/etran,a+tion,

11 Prepare +$art o*a++ount,

12T

• ritten

'@amination

• emon,tration

• %b,ervation

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55


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2 Po,ttran,a+tion,

Prepare ledger

Tran,*er .ournalentrie,

8ummari/e ledger

• 6e+ture-

emon,tration

• %>T

• ritten

'@amination

• emon,tration

• %b,ervation

3 Prepare trialbalan+e

31 6i,t a++ounttitle,

32 Tran,*erbalan+e, *romt$e ledger

33 8ummari/e trialbalan+e

• 6e+ture-

emon,tration

• %>T

• ritten

'@amination

• emon,tration

• %b,ervation

: Prepare *inan+ialreport,

:1 Prepare *inan+ial,tatement,

:2 T

• ritten

'@amination

• emon,tration

• %b,ervation

5 Revie internal+ontrol ,,tem

51 C$e+k poli++omplian+e

52 Prepare poli++omplian+ereport

• 6e+ture-

emon,tration

• %>T

• ritten

'@amination

• emon,tration

• %b,ervation

*.2 TRAINING DELIVERY

T$e deliver o* training ,$ould ad$ere to t$e de,ign o* t$e +urri+ulumeliver ,$ould be guided b t$e 10 ba,i+ prin+iple, o* +ompeten+!ba,ed T?'T

• T$e training i, ba,ed on +urri+ulum developed *rom t$e +ompeten+

,tandard,F

• 6earning i, modular in it, ,tru+tureF

• Training deliver i, individuali/ed and ,el*!pa+edF

• Training i, ba,ed on ork t$at mu,t be per*ormedF

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• Training material, are dire+tl related to t$e +ompeten+ ,tandard,

and t$e +urri+ulum module,F

•


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• =u,t be able to per*orm ba,i+ mat$emati+al +omputation,

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5"


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*. TOOLS AND EQUIPMENT

LIST OF TOOL, EQUIPMENT AND MATERIALSBOOKKEEPING 7 NC III

Re+ommended li,t o* tool, e9uipment and material, *or t$e training o* aminimum o* 25 trainee, *or Bookkeeping NC III are a, *ollo,

TOOLS EQUIPMENT MATERIALS

QTY SPECIFICATION<DESCRIPTION



1 p+ 8tapler 1 unit Computer-6aptop 25 p+, Pen+il,

25 p+, Cal+ulator, 1 unit


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*.! TRAINING FACILITIES

Ba,ed on a +la,, intake o* 25 ,tudent,-trainee,

S&a$e Re-#)e%e(' S#e #( Me'e)" A)ea #( S.Me'e)"

To'a A)ea #( S.Me'e)"

8tudent-Traineeorking 8pa+e

1 @ 1 m 1 ,9 m 25 ,9 m

6e+ture-emo Room " @ 5 m :0 ,9 m :0 ,9 m

6earning Re,our+eCenter

3 @ 5 m 15 ,9 m 15 ,9 m

Aa+ilitie,-'9uipment-

Cir+ulation


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*.+ TRAINERS QUALIFICATIONS FOR BOOKKEEPING NC III

BOOKKEEPING 7 NC IIITRAINER QUALIFICATION

Te ')a#(e) %-"';

• be a $older o* Bookkeeping NC III or a Certi*ied Publi+


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SECTION NATIONAL ASSESSMENT AND CERTIFICATION ARRANGEMENTS

:1 To attain t$e national )uali*i+ation o* Bookkeeping NC III t$e +andidate mu,t

demon,trate +ompeten+e t$roug$ pro.e+t!tpe a,,e,,ment +overing all t$e unit,li,ted in 8e+tion 1 8u++e,,*ul +andidate, ,$all be aarded a NationalCerti*i+ate ,igned b t$e T'8< ire+tor (eneral

:2


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B A S I C

C O M P E T E N C I E S

C O M M O N


COMPETENCY MAPBOOKKEEPING NC III

C O R E


6ead orkpla+e+ommuni+ation

8olve problem, relatedto ork a+tivitie,

6ead ,mall team,

4,e mat$emati+al+on+ept, H te+$ni9ue,

evelop and pra+ti+enegotiation ,kill,

4,e relevantte+$nologie,

ournali/etran,a+tion,

Revie internal +ontrol,,tem

Po,t tran,a+tion, Prepare trial balan+e

Prepare *inan+ial report,

3


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DEFINITION OF TERMS

!ccount i, a *ormal re+ord t$at repre,ent, in ord, mone or ot$er unit o* mea,urement +ertain re,our+e, +laim, to ,u+$ re,our+e, tran,a+tion, or ot$er

event, t$at re,ult in +$ange, to t$o,e re,our+e, and +laim,

!ccounting i, t$e re+ording and reporting o* *inan+ial tran,a+tion, in+luding t$eorigination o* t$e tran,a+tion it, re+ognition pro+e,,ing and ,ummari/ation in t$eAIN


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Capital i, +alled e9uit

Cashu,uall re*er, to mone in t$e *orm o* li9uid +urren+ ,u+$ a, banknote, or +oin,

Cash Payments -ournal i, a book u,ed to re+ord all &a0%e('" made in $a" ,u+$ a, *or a++ount, paable mer+$andi,e pur+$a,e, and operating e@pen,e,Fal,o termed $a" 4#"-)"e%e('" o-)(a

Cash 0eceipts -ournals i, a book u,ed to re+ord all $oe$'#o(" made in $a" ,u+$ a, *or a++ount, re+eivable mer+$andi,e ,old and intere,t in+ome

Chart of !ccounts i, a ,,temati+ li,ting o* all a++ount, u,ed b an entit

Closing entries are prepared a*ter t$e *inan+ial ,tatement, $ave been +ompleted

Corporation ! i, a *orm o* doing bu,ine,, pur,uant to a +$arter granted bgovernment

Credit D+rE ! mean, an entr to t$e rig$t $and ,ide o* an a++ount 'ntr on t$e rig$t,ide o* a %4B6'!'NTR B%%&&''PIN( ,,tem t$at repre,ent, t$e redu+tiono* an


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C


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.iability repre,ent, obligation, paable, or debt, oed 'BT8 or obligation,oed b one entit D'BT%RE to anot$er entit DCR'IT%RE paable in monegood, or ,ervi+e,

.oans Payable i, t$e a++ount title u,ed to re+ord amount, to be paid *or borroed

mone T$i, i, al,o +alled Note, Paable

3otes Payable i, t$e a++ount title u,ed to re+ord amount, to be paid *or borroedmone and eviden+ed b a promi,,or note T$i, i, al,o +alled 6oan, Paable

&fficial receipts i, a do+ument i,,ued to a+knoledge re+eipt o* +a,$

Partnership i, a *orm o* entit it$ to or more oner, Relation,$ip beteen toor more per,on, ba,ed on a ritten oral or implied agreement $ereb t$eagree to +arr on a trade or bu,ine,, *or pro*it and ,$are t$e re,ulting pro*it,

Philippine "inancial 0eporting )tandards o*ten knon a, PAR8 are a ,et o* a++ounting ,tandard, T$e are i,,ued b t$e Ainan+ial Reporting 8tandard,Coun+il OAR8C

Post Closing Trial /alance i, balan+e ,$eet in trial balan+e *orm

Preliminary Trial /alance i, a li,ting o* t$e a++ount, in t$e general ledger andt$eir balan+e, a, o* a ,pe+i*ied date < trial balan+e i, u,uall prepared at t$e endo* an a++ounting period and i, u,ed to ,ee i* additional ad.u,tment, are re9uired toan o* t$e balan+e,

Posting i, t$e pro+e,, o* tran,*erring *igure, *rom t$e .ournal to t$e ledger a++ount,

Property Plant and $quipment are a,,et, u,ed in t$e produ+tion o* good, and,ervi+e,

Purchase invoice i, a bill *rom a vendor *or ,pe+i*i+ material, or ,upplie,*urni,$ed or ,ervi+e, rendered It i, +alled ,ale, invoi+e *rom t$e point o* vie o* t$e ,eller

Purchases -ournal* T$i, i, a paable ,,tem involve, a Purchases Journal !! in$i+$ all in+oming mer+$andi,e invoi+e, are re+orded

0atio !nalysis i, t$e +ompari,on o* a+tual or pro.e+ted data *or a parti+ular +ompan to ot$er data *or t$at +ompan or indu,tr in order to anal/e trend, or relation,$ip,

0eceivables are amount, o* mone due *rom +u,tomer, or ot$er 'BT%R8

0ent e,pense i, t$e e@penditure made to +over t$e rental *or t$e premi,e,

0ent income i, mone re+eived b a per,on or organi/ation *rom rental o* premi,e, and-or ot$er a,,et,

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0etained $arnings are pro*it, o* t$e bu,ine,, t$at $ave not been paid out to t$eoner, a, o* t$e balan+e ,$eet date

0evenue repre,ent, t$e in*lo o* a,,et, Dor de+rea,e in liabilitie,E due operating

a+tivitie, T$i, ma in+lude ,ale, o* produ+t, mer+$andi,e and ,ervi+e,F andearning, *rom INT'R'8T I?I'N rent,

0outine 1ournal entries Re+urring *inan+ial a+tivitie, re*le+ted in t$e a++ountingre+ord, in t$e normal +our,e o* bu,ine,,

)alaries%ages e,pense i, an a++ount title u,ed to re+ord ,alarie, age, andbene*it, an emploee re+eive, *rom an emploer

)ales -ournal T$i, i, a re+eivable, ,,tem involve, a Sales Journal !! in $i+$ allinvoi+e, outgoing to +u,tomer, are re+orded

)ales invoice i, a do+ument i,,ued b a vendor *or ,pe+i*i+ material, or ,upplie,*urni,$ed or ,ervi+e, rendered It i, +alled pur+$a,e invoi+e *rom t$e point o* vieo* t$e ,eller

)ole Proprietorship i, a *orm o* entit it$ one oner and t$e ,imple,t po,,ible*orm o* bu,ine,,

)tatement of Cash "lo% report, ,our+e, and u,e, o* +a,$ T$i, i, one o* t$eba,i+ *inan+ial ,tatement, t$at are re9uired a, part o* a +omplete ,et o* *inan+ial,tatement, prepared in +on*ormit it$ generall a++epted a++ounting prin+iple, It+ategori/e, net +a,$ provided or u,ed during a period a, operating inve,ting and*inan+ing a+tivitie, and re+on+ile, beginning and ending +a,$ and +a,$e9uivalent,

)tatement of Changes in $quity e@plain, t$e +$ange, in +ontributed +apital andretained earning, during t$e period

)ubsidiary .edger i, a group o* ,ub,idiar a++ount, t$e ,um o* t$e balan+e, o* $i+$ i, e9ual to t$e balan+e o* t$e related +ontrol a++ount in t$e general ledger

Transactions and events are re+orded a, t$e o++ur re+orded even i* +a,$ i, notre+eived or paid and a**e+t, t$e a++ounting e9uation

Trial balance +on*irm, t$at a++ount, are ,till in balan+e

4tilities e,pense i, an a++ount title u,ed to re+ord amount in+urred on $eat lig$tater and poer

5ouchers i, a ritten re+ord o* e@penditure di,bur,ement or +ompletedtran,a+tion

Worksheet i, a do+ument or ,+$edule in $i+$ a bookkeeper u,e, to gat$er in*ormation to ,ub,tantiate an a++ount balan+e

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ACKNO8LEDGEMENTS

T$e Te+$ni+al 'du+ation and 8kill, evelopment . =-g-e'aPre,ident DA 200!2007EPICP

D). Ra%o( E. 8oo, =).8+$ool ire+tor eannette Tolentino CP<

M". Me)#0( S. To))eCP


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M". Do(ae T. C-aCP

M". Ma(o#'o B. 4ea C)- et+o Bu, =gnt 8ervi+e,

M". Geo)g#(a N. F-(go

Bookkeeper G> >ugueta H

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MELJUN CORTES Tesda Tr Training Regulations Bookkeeping Nc III Updated Edited

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