Bookkeeping Tesda Coverage

COMPETENCY-BASED
CURRICULUM
Sector:
HEALTH, SOCIAL AND OTHER COMMUNITY DEVELOPMENT SERVICES

Qualification:
Bookkeeping NC III
TECHNICAL EDUCATION AND SKILLS DEVELOPMENT
AUTHORITY
East Service
Road,
South
Superhighway,
Taguig
City,
Metro
Manila
Concordia
College
1739
Pedro
Gil
Street
Paco,
Manila,
Philippines
Tesda Center:
Concordia
College
1739
Pedro
Gil, Street
Paco,
Metro
Manila
TABLE OF CONTENTS:
Page
A. . COURSE DESIGN ....................................................................................... 1-5
B. MODULES OF INSTRUCTION .................................................................. 6-81
Basic Competencies .................................................................................. 6

o Leading workplace communication.................................................. 7-10
o Leading small team ....................................................................... 11-15
o Developing and practicing negotiation skills .................................. 16-18
o Identifying/ determining fundamental cause of problem ................ 19-22
o Using mathematical concepts and techniques .............................. 23-26
o Using relevant technologies .......................................................... 27-30
Common Competencies .......................................................................... 31

o Maintaining client relations ............................................................ 32-35
o Managing own performance .......................................................... 36-39
o Applying quality standards ............................................................. 40-43
o Performing computer operations ................................................... 44-49
Core Competencies ................................................................................. 50

o Journalizing transactions for single proprietorship ........................ 51-54
o Journalizing transactions for partnership ....................................... 55-58
o Journalizing transactions for corporation ....................................... 59-62
o Posting transactions ...................................................................... 63-66
o Preparing trial balance................................................................... 67-69
o Preparing financial reports for single proprietorship ...................... 70-72
o Preparing financial reports for partnership..................................... 73-75
o Preparing financial reports for corporation..................................... 76-78
o Reviewing internal control system ................................................. 79-81
COURSE DESIGN
COURSE TITLE
BOOKKEEPING
NOMINAL DURATION
292 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 include core competencies such as; Journalize transactions, Post
transactions ,Prepare trial balance, Prepare financial reports, and Review internal control
system
ENTRY REQUIREMENTS
Candidate/trainee must posses 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
CBC Bookkeeping NC III
-1-
COURSE STRUCTURE:
BASIC COMPETENCIES
(20 hours)
UNIT OF
COMPETENCY
MODULE TITLE
LEARNING OUTCOMES
1. Lead workplace 1.1 Leading

1.1.1
communication
workplace
communication
1.1.2
1.1.3
2. Lead small
team
2.1 Leading small

team
2.1.1
2.1.2
2.1.3
2.1.4
3. Develop and
practice
negotiation
skills
3.1 Developing
and practicing
negotiation
skills
3.1.1
4. Solve problem
related to work
activities
4.1 Identifying/
determining
fundamental
cause of
problem
5.1 Using
mathematical
concepts and
techniques
4.1.1
5. Use
mathematical
concepts and
techniques
6. Use relevant
technologies
6.1 Using relevant

technologies
3.1.2
3.1.3
4.1.2
4.1.3
5.1.1
5.1.2
5.1.3
6.1.1
6.1.2
6.1.3
Communicate information
about workplace
processes
Lead workplace
discussions
Identify and communicate
issues arising in the
workplace
Provide team leadership.
Assign responsibilities
among members
Set performance
expectation for team
members
Supervise team
performance
Identify relevant
information in planning
negotiations
Participate in negotiations
Document areas for
agreement
Explain the analytical
techniques
Identify the problem
Determine the possible
cause/s of the problem
Identify mathematical
tools and techniques to
solve problem
Apply mathematical
procedures/solution
Analyze results
Study/ select appropriate
technology
Apply relevant technology
Maintain/enhance
relevant technology
NOMINAL
DURATION
4 hours
4 hours
2 hours
2 hours
4 hours
4 hours
-2-
COMMON COMPETENCIES
(24 hours)
UNIT OF
COMPETENCY
1. Maintain an
effective
relationship with
clients/
customers
MODULE TITLE
LEARNING OUTCOMES
1.1 Maintaining
client relations
2. Manage own
performance
2.1 Managing own

performance
3. Apply quality
standards
3.1 Applying quality

standards
4. Perform
computer
operations
4.1 Performing
computer
operations
1.1.1 Maintain a professional

image
1.1.2 Meet client/customer
requirements
1.1.3 Build credibility with
customers /clients
2.1.1 Plan own workload
2.1.2 Maintain quality of own
performance
2.1.3 Establish credibility with
customers/clients
3.1.1 Assess client service
needs
3.1.2 Assess own work
3.1.3 Engage in quality
improvement
4.1.1 Identify and explain the
functions, general features
and capabilities of both
hardware and software
4.1.2 Prepare and use
appropriate hardware and
software according to task
requirement
4.1.3 Use appropriate devices
and procedures to transfer
files/data
4.1.4 Produce accurate and
complete data according
to the requirements
4.1.5 Maintain computer system
NOMINAL
DURATION
4 hours
5 hours
5 hours
10 hours
CORE COMPETENCIES
(248 hours)
UNIT OF
COMPETENCY
1. Journalize
transactions
MODULE TITLE
LEARNING OUTCOMES
NOMINAL
DURATION
1.1 Journalizing
transactions
for single
proprietorship
Prepare chart of accounts

Analyze documents
Prepare journal entry
72 hours
1.2 Journalizing
transactions
for partnership
1.2.1 Prepare chart of accounts

1.2.2 Analyze documents
1.2.3 Prepare journal entry
24 hours
1.3 Journalizing
transactions
for corporation
1.3.1 Prepare chart of accounts

1.3.2 Analyze documents
24 hours
-3-
UNIT OF
COMPETENCY
MODULE TITLE
LEARNING OUTCOMES
NOMINAL
DURATION
1.3.3 Prepare journal entry

2. Post
transactions
2.1 Posting
transactions
2.1.1 Prepare ledger

2.1.2 Transfer journal entries
2.1.3 Summarize ledger
16 hours
3. Prepare trial
balance
3.1 Preparing trial

balance
3.1.1 List account titles and

transfer balances from the
ledger
3.1.2 Summarize trial balance
16 hours
4. Prepare
financial
reports
4.1 Preparing
financial
reports for
single
proprietorship
4.1.1 Prepare financial

statements
4.1.2 Analyze financial
statements
24 hours
4.2 Preparing
financial
reports for
partnership

statements
statements
24 hours
4.3 Preparing
financial
reports for
corporation

statements
statements
24 hours
5.1.1 Check policy compliance

5.1.2 Prepare policy compliance
report
24 hours
5. Review internal 5.1 Reviewing

control system
internal control
system
ASSESSMENT METHODS:
Observation
Demonstration
Written test
Portfolio
COURSE DELIVERY:
School based
Dual training/on-the-Job-training
Modular/self-paced instruction
-4-
RESOURCES:
TOOLS
Stapler
Calculators
EQUIPMENT
Computer/Laptop
Aircon unit
LCD Projector
Teachers Table/Chair
Arm Chairs
White Board
MATERIALS
Pencils
Pencil Erasers
Ballpens
Ruler
Journals (assorted
columns)
Ledger
Worksheets (assorted)
Acetate
Marker
Diskettes/CD
Envelopes (Long)
Registration Forms
Teachers Record Book
Worksheets (Asstd.)
Marker Ink
Ledger Book
Staple Wire
TRAINERS QUALIFICATIONS:
Must have completed Trainers Training Methodology Course (TTMC) or its

equivalent
Must be able to communicate effectively both orally and in written form
Must be physically, emotionally, psychologically and mentally fit
*Must have at least three (3) years experience in the industry
Must possess good moral character
* Optional. Only when required by the hiring institution.
-5-
MODULES OF INSTRUCTION
BASIC COMPETENCIES
BOOKKEEPING NC III
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
NOMINAL DURATION
4 hours
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
-7-
LO1. COMMUNICATE INFORMATION ABOUT WORKPLACE PROCESSES

ASSESSMENT CRITERIA:
Appropriate communication method is selected

Multiple operations involving several topic areas are communicated
Question are used to gain extra information
Correct sources of information are identified
Information is selected and sequenced correctly when required
Verbal and written reporting are maintained in both familiar and unfamiliar
situations
CONTENTS:
Method of communication
Communication skills
Communication tools
Questioning techniques
CONDITIONS:
The students/trainees must be provided with the following:
Simulated workplace environment

Communication tools
Variety of informations
METHODOLOGIES:
Discussion
Role play
Brainstorming
ASSESSMENT METHODS:S:
Direct observation
Interview
-8-
LO2. LEAD WORKPLACE DISCUSSIONS

Response to workplace issues are sought

Response to workplace issues are provided when sought
Constructive contributions are made to workplace discussion on such issues as
production, quality and safety
Goals and aims of actions under taken in the workplace are communicated
CONTENTS:
Method/techniques of discussion
How to lead discussion
How to solicit response
CONDITIONS:

Communication tools
METHODOLOGIES:
Discussion
Role play
Brainstorming
ASSESSMENT METHODS:
Direct observation
Interview
-9-
LO3. IDENTIFY AND COMMUNICATE ISSUES ARISING IN THE WORKPLACE

Issues and problems are identified as they arise

Information regarding problems and issues are organized coherently to ensure
clear and effective communication
Dialog is initiated with appropriate personnel
Communication problems and issues are addressed as they arises
CONTENTS:
Identify problems and issues
Organizing information on problem and issues
Relating problems and issues
Communication barriers affecting workplace discussions
CONDITIONS: The students/trainees must be provided with the following:

Communication tools
METHODOLOGIES:
Discussion
Role play
Brainstorming
ASSESSMENT METHODS:
Direct observation
Interview
- 10 -
LEAD SMALL TEAM
MODULE TITLE
LEADING SMALL TEAM
MODULE DESCRIPTOR :

required to lead small team including setting and maintaining
team and individual performance standard.
NOMINAL DURATION
4 hours
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 among members
LO3. Set performance expectation for team members
LO4. Supervise team performance
- 11 -
LO1. PROVIDE TEAM LEADERSHIP

Work requirements are identified and prescribed to members

Reasons for instructions and requirements are properly disseminated to team
members
Team members questions, problems, concerns are recognized, discussed and
dealt accordingly
CONTENTS:
Communication skills required for leading small team

Skills and techniques in promoting team building
Negotiating skills
Up to date dissemination of instruction and requirements to members
Art of listening and treating individual team members concern
CONDITIONS:
Learning materials
- team building manual
- catalogs
- brochures
Simulated team
METHODOLOGIES:
Traditional/lecture
Demonstration
Case studies
ASSESSMENT METHODS:
Direct observation
Interview
- 12 -
LO2. ASSIGN RESPONSIBILITIES AMONG MEMBERS

Duties and responsibilities are allocated in respect to the skills, knowledge and
attitudes of every team member
Duties are allocated having regard to individual preference, domestic and
personal considerations
Duties and responsibilities of each member are properly identified and defined
CONTENTS:
Duties and responsibilities of each team member

Skills in identifying individual skills, knowledge and attitude as basis for allocating
responsibilities
Knowledge in identifying each team member duties and responsibilities
CONDITIONS:
Learning materials
- relevant legal requirements
- manuals
METHODOLOGIES:
Traditional/lecture
Demonstration
ASSESSMENT METHODS:
Direct observation
Interview
- 13 -
LO3. SET PERFORMANCE EXPECTATION FOR TEAM MEMBERS

Performance expectations are established based on client needs and according to

assigned requirements
Performance expectations are based on individual team members duties and
responsibilities
Performance expectations are discussed and disseminated to individual team
member
CONTENTS:
Knowledge and skills in setting individual performance target/expectation

Team members duties and responsibilities
Employee policies and procedures
Defining performance expectations criteria
CONDITIONS:
Performance expectation worksheet

Relevant legal requirements
METHODOLOGIES:
Traditional/lecture
Demonstration
Case studies
ASSESSMENT METHODS:
Direct observation
Interview
- 14 -
LO4. SUPERVISE TEAM PERFORMANCE

Monitor team members performance in respect to the defined performance

criteria
Provide team members with feedback, positive support and advice on strategies
to overcome any difficulties
Inform team members of any changes in the priority allocated to assignment or
task
Provide communication follow-up on all issues affecting the team
CONTENTS:
Knowledge and skills in monitoring team member performance

Monitoring team operation to ensure client needs and satisfaction
Methods of monitoring performance
Informal/formal counseling skills
CONDITIONS:
Performance expectation worksheet

Relevant legal requirements
METHODOLOGIES:
Traditional/lecture
Demonstration
Modular
ASSESSMENT METHODS:
Written examination
Direct observation
- 15 -
DEVELOP AND PRACTICE NEGOTIATION SKILLS
MODULE TITLE
DEVELOPING AND PRACTICING NEGOTIATION SKILLS
MODULE DESCRIPTOR :
This module covers the skills, knowledge and attitudes

required to collect information in order to negotiate to a
desired outcome and participate in the negotiation
NOMINAL DURATION
2 hours

Upon completion of the module, the learner/students must be able to:
LO1. Plan negotiations
LO2. Participate in negotiations
- 16 -
LO1. PLAN NEGOTIATIONS

Information on preparing for negotiation is identified and included in the plan

Information on creating non verbal environments for positive negotiating is
identified and included in the plan
Information on active listening is identified and included in the plan
Information on different questioning techniques is identified and included in the
plan
Information is checked to ensure it is correct and up-to- date
CONTENTS:
Collecting information
Preparing for negotiation
Positive negotiating
Creating non verbal environments
Active listening
Different questioning techniques
Ensure correctness and up to date information
Personal attributes
Interpersonal skills
Analytic skills
CONDITION:
The students/learners must be provided with the following:
Room with facilities necessary for the negotiation process

Human resources (negotiators)
METHODOLOGIES:
Lecturette
Group discussion
Practical application
ASSESSMENT METHODS:
Written
Interview
demonstration
- 17 -
LO2. PARTICIPATE IN NEGOTIATIONS

Criteria for successful outcome are agreed upon by all parties

Desired outcome of all parties are considered
Appropriate language is used throughout the negotiation
A variety of questioning techniques are used
The issues and processes are documented and agreed upon by all parties
Possible solutions are discussed and their viability assessed
Areas for agreement are confirmed and recorded
Follow-up action is agreed upon by all parties
CONTENTS:
Questioning techniques
Codes of practice and guidelines for the organization
Organizations policy and procedures for negotiations
Decision making and conflict resolution strategies procedures
Problem solving strategies on how to deal with unexpected questions and
attitudes during negotiation
Flexibility
Empathy
Interpersonal skills to develop rapport with other parties
Communication skills (verbal and listening)
Observation skills
Negotiation skills
CONDITION:
Room with facilities necessary for the negotiation process

Human resources (negotiators)
METHODOLOGIES:
Lecturette
Group discussion
Film showing
ASSESSMENT METHODS:
Written
Interview
Demonstration
- 18 -
SOLVE WORKPLACE PROBLEM RELATED TO WORK

ACTIVITIES
MODULE TITLE
IDENTIFYING / DETERMINING FUNDAMENTAL CAUSE

OF PROBLEM
MODULE DESCRIPTOR :
This module expresses the competency required to apply

problem solving techniques to identify/determine
fundamental cause problem
NOMINAL DURATION
2 hours

LO1. Explain the analytical techniques
LO2. Identify the problem
LO3. Determine the possible cause/s of the problem
- 19 -
LO1. EXPLAIN THE ANALYTICAL TECHNIQUES

Importance and application of analytical techniques are explained

Analytical techniques such as brainstorming, cause and effects diagrams,
PARETO analysis, SWOT analysis, GANT chart, PERT CPM & graphs, and
scatter grams are defined
CONTENTS:
Observation, investigation & analytical techniques

Brainstorming
Cause and effect diagrams
PARETO analysis
SWOT analysis
GANT chart
PERT CPM & graph
SCATTERGRAMS
CONDITIONS:
Courseware
Learning materials/guides
Computer
OHP
METHODOLOGIES:
Direct observation
Simulation/role playing
Case studies
ASSESSMENT METHODS:
Written
Practical/performance test
- 20 -
LO2. IDENTIFY THE PROBLEM

Variances are identified from normal operating parameters and product quality
Extent, cause, and nature of the problem are defined based on observation,
investigation and analytical techniques
Problems are clearly stated and specified
CONTENTS:
Normal operating parameters & product quality

Identifying & clarifying the nature of problem
Application of analytical techniques
CONDITIONS:
Courseware
Computer
OHP
METHODOLOGIES:
Direct observation
Case studies
ASSESSMENT METHODS:
Written
- 21 -
LO3. DETERMINE THE POSSIBLE CAUSE/S OF THE PROBLEM

Possible cause/s of problem are identified based on experience & the use of
problem solving tools/analytical techniques
Possible cause statements are developed
Fundamental causes are explained
CONTENTS:
Non-routine process and quality problems

Teamwork and work allocation problem
Safety and emergency situations and incidents
CONDITIONS:
Courseware
Computer
OHP
METHODOLOGIES:
Direct observation
Case studies
ASSESSMENT METHODS:
Written
- 22 -
USE MATHEMATICAL CONCEPTS AND TECHNIQUES
MODULE TITLE
USING MATHEMATICAL CONCEPTS AND TECHNIQUES
MODULE DESCRIPTOR :

required in the application of mathematical concepts and
techniques
NOMINAL DURATION
4 hours

LO1. Identify mathematical tools and techniques to solve problems
LO2. Apply mathematical procedure/solution
LO3. Analyze results
- 23 -
LO1. IDENTIFY MATHEMATICAL TOOLS AND TECHNIQUES TO SOLVE PROBLEMS

Problem areas based on given condition are identified

Mathematical techniques based on the given problem are selected
CONTENTS:
Four Fundamental Operations

Steps in solving a problem
Standard formulas
Conversion
Measurement
CONDITION:
Manuals
Hand-outs
Problem set
Conversion table
Table of formulas
Measuring tools
METHODOLOGIES:
Lecturette
Self-pace
Group discussion
ASSESSMENT METHODS:
Written
Demonstration
- 24 -
LO2. APPLY MATHEMATICAL PROCEDURE/SOLUTION

Mathematical techniques based on the problem identified are applied

Mathematical computations are performed to the level of accuracy required for
the problem
Results of mathematical computation based on job requirements is determined
and verified
CONTENTS:
Problem-based questions
Estimation
Use of mathematical tools and standard formulas
Mathematical techniques
CONDITION:
Manuals
Hand-outs
Calculator
Measuring tools/devices
Case problems
METHODOLOGIES:
Lecturette
Self-pace
Group discussion
Practical work approach
ASSESSMENT METHODS:
Written
Oral Interview
- 25 -
LO3. ANALYZE RESULTS

Results of application based on expected and required specifications and

outcome is reviewed
Appropriate action in case of error is applied
CONTENTS:
Four Fundamental Operations

Steps in solving a problem
Standard formulas
Conversion
Measurement
CONDITION:
Manuals
Hand-outs
Problem set
Conversion table
Table of formulas
Measuring tools
METHODOLOGIES:
Lecturette
Self-pace
Group discussion
Research study
ASSESSMENT METHODS:
Written
Oral
- 26 -
USE RELEVANT TECHNOLOGIES
MODULE TITLE
USING RELEVANT TECHNOLOGIES
MODULE DESCRIPTOR :

required in selecting, sourcing and applying appropriate and
affordable technologies in the workplace.
NOMINAL DURATION
4 hours

LO1. Study/select appropriate technology
LO2. Apply relevant technology
LO3. Maintain/enhance relevant technology
- 27 -
LO1. STUDY / SELECT APPROPRIATE TECHNOLOGY

Appropriate technology are studied based on work requirements

Appropriate technology are identified and selected based on work requirements
CONTENTS:
Machineries/equipment and their application

Software/programs
CONDITION:
Manuals
Hand-outs
Multimedia
Video tape
Brochures
CDs
Internet access
Computer
METHODOLOGIES:
Lecturette
Self-pace
Group discussion
Film showing
ASSESSMENT METHODS:
Written
Interview
- 28 -
LO2. APPLY RELEVANT TECHNOLOGY

Relevant technology is used in carrying out function based on work requirements

Applicable software and hardware is used as per job requirement
Management concept are observed as per established industry practices
CONTENTS:
Office technology
Iceplant technology
System technology
Information technology
Training technology
Different software / Hardware
5S (Proper House Keeping)
CONDITION:
Manuals
Hand-outs
Multimedia
Video tape
Brochures
CDs
Internet access
Computer
METHODOLOGIES:
Lecturette
Self-pace
Group discussion
Film showing
ASSESSMENT METHODS:
Written
Interview
- 29 -
LO3. MAINTAIN / ENHANCE RELEVANT TECHNOLOGY

Maintenance of technology is applied in accordance with the industry standard

operating procedure, manufacturers operating guidelines and occupational
health and safety procedure
Updating of technology is maintained through continuing education or training in
accordance with job requirement
Appropriate action for technology failure/ defect is immediately reported to the
concerned/ responsible person or section
CONTENTS:
Corrective and preventive maintenance

Upgrading of technology
Communication Skills
Organizational set-up/work flow
CONDITION:
Manuals
Hand-outs
Multimedia
Video tape
Brochures
CDs
Internet access
Computer
METHODOLOGIES:
Lecturette
Self-pace
Group discussion
Film showing
ASSESSMENT METHODS:
Written
Interview
- 30 -
COMMON COMPETENCIES
BOOKKEEPING NC III
MAINTAIN AN EFFECTIVE RELATIONSHIP WITH

CLIENTS/CUSTOMERS
MODULE TITLE
MAINTAINING CLIENT RELATIONS
MODULE DESCRIPTOR :

required in building and maintaining an effective relationship
with clients, customers and the public. It involves maintaining
professional image, meeting clients requirements, and
building credibility with customers
NOMINAL DURATION
4 hours

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
- 32 -
LO1. MAINTAIN A PROFESSIONAL IMAGE

Uniform and personal grooming is maintained in accordance with established

policies and procedures
Stance, posture, body language, and other personal presence is maintained
according to required standards
Visible work area is kept tidy and uncluttered
Equipment are stored according to assignment requirements
CONTENTS:
Stance
Posture
Body language
Grooming
Standing orders
Company policy and procedures
CONDITIONS
Access to workplace location or simulated workplace environment

Materials relevant to the unit
METHODOLOGY:
Lecture
Discussion
Group work
ASSESSMENT METHODS:
Interview
Demonstration with questioning
- 33 -
LO2. MEET CLIENT/CUSTOMER REQUIREMENTS

Assignment instructions and post orders are identified and understood according
to standard procedures
Scope to modify instructions/orders is accomplished in light of changed situations
Client requirements are met according to the assignment instructions
Changes to clients needs and requirements are monitored and appropriate
action is taken
All communication with the client or customer is cleared and complied with
assignment requirements
CONTENTS:
Assignment instructions
Post orders
Reviewing assignment instructions
Discussion techniques with client/customer
Implementing required changes
Referral to appropriate employer/personnel
Clarification of client needs and instructions
CONDITION

Materials relevant to the unit
Assignment instruction
METHODOLOGIES:
Lecture
Discussion
Group work
ASSESSMENT METHOD:
- 34 -
LO3. BUILD CREDIBILITY WITH CUSTOMERS/CLIENTS

Client expectations for reliability, punctuality and appearance are adhered to

Possible causes of client/customer dissatisfaction is identified, dealt with and
recorded according to employer policy
Client is fully informed of all relevant security matters in a timely manner and
according to agreed reporting procedures
CONTENTS:
Customer service skills
Telephone etiquette
Maintaining records
CONDITION
Company policy and procedures manual

Appropriate tools and materials relevant to the unit
METHODOLOGIES:
Lecture
Discussion
Group work
ASSESSMENT METHODS:
Interview
- 35 -
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
NOMINAL DURATION
5 hours

LO1. Plan own workload
LO2. Maintain quality of own performance
LO3
Establish credibility with customers/clients
- 36 -
LO1. PLAN OWN WORKLOAD

Tasks are accurately identified according to instructions

Work plans are developed according to assignment requirements and employer
policy
Priority and timelines are allocated to each task
Tasks deadlines are known and complied with whenever possible
Work schedules are known and completed according to agreed time frames
CONTENT
Verbal instructions
Policy documents
Duty statements
Self assessment
Daily tasks
Weekly tasks
Regularly or irregularly occurring tasks
Allocating priority and timelines
CONDITIONS:
Task list
Work schedules
METHODOLOGIES:
Lecture
Discussion
Role play
ASSESSMENT METHODS:
Interview
Written report
- 37 -
LO2. MAINTAIN QUALITY OF OWN PERFORMANCE

Personal performance continually monitored against agreed performance

standards
Advice and guidance sought when necessary to achieve or maintain agreed
standards
Guidance from management applied to achieve or maintain agreed standards
Standard of work clarified and agreed according to employer policy and
procedures
CONTENT
Monitoring personal performance

Determining performance standards
Interpreting work standards
Quality of work
CONDITIONS:
Quality procedures manual

Evaluation report forms
Logbooks
Operational manual
Assessment instruments
METHODOLOGIES:
Lecture
Discussion
Role play
ASSESSMENT METHODS:
Interview
Written report
- 38 -
LO3. ESTABLISH CREDIBILITY WITH CUSTOMERS/CLIENTS

Client expectations for reliability, punctuality and appearance are adhered to

Possible causes of client/customer dissatisfaction is identified, dealt with and
recorded according to employer policy
Client is fully informed of all relevant security matters in a timely manner and
according to agreed reporting procedures
CONTENTS:
Customer service skills
Telephone etiquette
Maintaining records
CONDITION:
Company policy and procedures manual

Appropriate tools and materials relevant to the unit
METHODOLOGIES:
Lecture
Discussion
Group work
ASSESSMENT METHODS:
Interview
- 39 -
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
NOMINAL DURATION
5 hours

LO1. Assess client service needs
LO2. Assess own work
LO3
Engage in quality improvement
- 40 -
LO1. ASSESS CLIENT SERVICE NEEDS

Work instruction is obtained and work is carried out in accordance with standard
operating procedures
Client needs are evaluated base on workplace 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
Clients profile and service extended to them are documented in accordance with
workplace procedures
CONTENT
Communication skills
Client relation
Salon services
Documentation procedures
Handling of complaints
CONDITIONS:
Office supplies
Forms
Log book
METHODOLOGIES:
Lecture
Discussion
Hands on
Role play
ASSESSMENT METHODS:
Interview
Written
- 41 -
LO2: ASSESS OWN WORK

Documentation relative to quality within the company is identified and use

Completed work is checked against workplace standards 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
CONTENT
Documentation
Workplace quality standards
Feedback
Self assessment procedures
Job analysis
CONDITION:
Office supplies
Forms
Log book
METHODOLOGIES:
Lecture
Discussion
Hands on
ASSESSMENT METHODS:
Interview
Written report
- 42 -
LO3. ENGAGE IN QUALITY IMPROVEMENT

Process improvement procedures are participated in relative to workplace

assignment
Work is carried out in accordance with process improvement procedures
Performance of operation or quality of product of service to ensure client
satisfaction is monitored
CONTENT
Service processes and procedures

Client service
Environmental regulations
New trends and technology awareness
Transparent management
Work values
CONDITIONS:
Office supplies
Forms
Log book
Quality standard manual
METHODOLOGIES:
Lecture
Discussion
ASSESSMENT METHODS:
Interview
Written report
- 43 -
PERFORM COMPUTER OPERATIONS
MODULE TITLE
PERFORMING COMPUTER OPERATIONS
MODULE DESCRIPTION :

needed to perform computer operations. This includes
inputting, accessing, producing and transferring data using
appropriate hardware and software.
SUGGESTED DURATION :
10 hours

Upon completion of this module, the students/trainees must be able to:
LO1. Identify and explain the functions, general features and capabilities of both hardware
and software
LO2. Prepare and use appropriate hardware and software according to task requirement
LO3. Use appropriate devices and procedures to transfer files/data
LO4. Produce accurate and complete data according to the requirements
LO5. Maintain computer system
- 44 -
LO1. IDENTIFY AND EXPLAIN THE FUNCTIONS, GENERAL FEATURES AND

CAPABILITIES OF BOTH HARDWARE AND SOFTWARE
1. General features of the computer are explained according to sequence of
operation.
2. Functions of computer hardware and software are identified and explained.
3. Types of peripheral devices are identified.
4. Connections between computer and peripheral devices are explained.
CONTENTS:
Main types of computers and basic features of different operating systems
Main parts of a computer
Storage devices and basic categories of memory
Types of software
Peripheral devices
CONDITION:
The trainees/students must be provided with the following:
Equipment and accessories
- Personal computer
- Network system
- Communication equipment
- Printer
- Scanner
- Keyboard
- Mouse
Supplies and materials
- Office supplies
- Diskettes
- CDs
- Zip disks
Tools
- Set of screw driver
Learning materials
- Learning elements/activity sheets
- Manufacturers manual
METHODOLOGIES:
Self-paced/modular
Demonstration
Small group discussion
Distance education
ASSESSMENT METHODS:
Written/oral examination
Practical demonstration
interview
- 45 -
LO2. PREPARE AND USE APPROPRIATE HARDWARE AND SOFTWARE

ACCORDING TO TASK REQUIREMENT
1. Requirements of task are determined.
2. Prepared and used hardware components correctly and according to task
requirement.
3. Task is planned to ensure OH & S guidelines and procedures are followed.
CONTENTS:
Basic ergonomics of keyboard and computer use

Standard operating procedures in entering and saving data into the computer
Storage media
Ergonomic guidelines
CONDITION:

- Personal computer
Network system
- Printer
- Scanner
- Keyboard
- Mouse
- Office supplies
- Diskettes
- CDs
- Zip disks
Tools
Learning materials
METHODOLOGIES:
Self-paced/modular
Demonstration
Distance education
ASSESSMENT METHODS:
interview
- 46 -
LO3. USE APPROPRIATE DEVICES AND PROCEDURES TO TRANSFER FILES/DATA

1. Correct program/application is selected based on job requirements
2. Program/application containing the information required is accessed in
accordance with the company procedures
3. Desktop icons are correctly selected, opened and closed for navigation purposes.
4. Keyboard techniques is carried out in line with OHS requirements for safe use of
keyboards
CONTENTS:
Procedures/techniques in accessing Information

Desktop Icons
Keyboard techniques based on OHS requirements
CONDITION:

- Personal computer
- Network system
- Printer
- Scanner
- Keyboard
- Mouse
- Office supplies
- Diskettes
- CDs
- Zip disks
Tools
Learning materials
METHODOLOGIES:
Self-paced/modular
Demonstration
Distance education
ASSESSMENT METHODS
interview
- 47 -
LO4. PRODUCE ACCURATE AND COMPLETE DATA ACCORDING TO THE

REQUIREMENTS
1. Entered data is processed using appropriate software commands
2. Printed out data as required using computer hardware/peripheral devices is in
accordance with standard operating procedures
3. Transferred files/data between compatible systems using computer software,
hardware/peripheral devises is in accordance with standard operating procedures
CONTENTS:
Software commands
Operation and use of peripheral devices
Procedures in transferring files/data
CONDITION:

- Personal computer
- Network system
- Printer
- Scanner
- Keyboard
- Mouse
- Office supplies
- Diskettes
- CDs
- Zip disks
Tools
Learning materials
METHODOLOGIES:
Self-paced/modular
Demonstration
Distance education
ASSESSMENT METHODS
interview
- 48 -
LO5. MAINTAIN COMPUTER SYSTEM

1. Cleaning, minor maintenance and replacement of consumables are implemented
in accordance with standard operating procedures
2. Procedures for ensuring security of data including regular back-ups and virus
checks are implemented in accordance with standard operating procedures
3. Basic file maintenance procedures are implemented in line with the standard
operating procedures
CONTENTS:
Cleaning, Minor Maintenance and Replacements of Consumables
Creating More Space in the Hard Disk
Reviewing Programs
Deleting Unwanted Files
Checking Hard Disk for Errors
Viruses and Up to Date Anti-Virus Programs
CONDITION:
- Personal computer
- Network system
- Printer
- Scanner
- Keyboard
- Mouse
- Office supplies
- Diskettes
- CDs
- Zip disks
Tools
Learning materials
METHODOLOGIES:
Self-paced/modular
Demonstration
ASSESSMENT METHODS
interview
- 49 -
CORE COMPETENCIES
BOOKKEEPING NC III
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.
NOMINAL DURATION
72 hours

Upon completion of this module the students/ trainees will be able to:
LO1. Prepare chart of accounts
LO2. Analyze documents
LO3. Prepare journal entry
- 51 -
LO1. PREPARE CHART OF ACCOUNTS

1. List of asset, liability, equity, income, and expense account titles are prepared in
accordance with Generally Accepted Accounting Principles.
2. Chart of Accounts is coded according to industry practice.
CONTENTS:
Definition and functions of Bookkeeping and Accounting.

Types of business organization
Types of business activities
Basic Accounting Equation
Basic Financial Statement
CONDITIONS:
Calculator
Paper
Learning Materials
Pencil
Eraser
METHODOLOGIES:
Group discussion
Interaction
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
Interview
- 52 -
LO2. ANALYZE DOCUMENTS

1. Documents are gathered, checked and verified in accordance with verification
and validation processes.
2. Account titles are selected in accordance with standard selection processes.
CONTENTS:
Types of Business Documents

Account Title Selection
CONDITIONS:
Calculator
Paper
Learning Materials
Pencil
Eraser
Sample Business Documents
METHODOLOGIES:
Group discussion
Interaction
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
Interview
- 53 -
LO3. PREPARE JOURNAL ENTRY

1. Journal entries are prepared in accordance with generally accepted accounting
principles.
2. Debit and credit account titles are determined in accordance with chart of
accounts.
3. Explanation to journal entry is prepared in accordance with the nature of
transaction.
CONTENTS:
Generally Accepted Accounting Principles

Accounting Equation
Journalizing of Proprietor account titles
CONDITIONS:
Calculator
Journal Paper
Learning Materials
Pencil
Eraser
Philippine Financial Reporting Standards
METHODOLOGIES:
Group discussion
Interaction
Lecture
ASSESSMENT METHODS:
Written test
Interview
Practical exercises
- 54 -
MODULE TITLE
JOURNALIZING TRANSACTIONS FOR PARTNERSHIP
MODULE DESCRIPTOR :

preparing journal entries for Partnership.
NOMINAL DURATION
24 hours

- 55 -

CONTENTS:

CONDITIONS:
Calculator
Paper
Learning Materials
Pencil
Eraser
METHODOLOGIES:
Group discussion
Interaction
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
Interview
- 56 -

CONTENTS:

CONDITIONS:
Calculator
Paper
Learning Materials
Pencil
Eraser
METHODOLOGIES:
Group discussion
Interaction
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
Interview
- 57 -

principles.
accounts.
transaction.
CONTENTS:

Accounting Equation
Journalizing of Partnerships account titles
CONDITIONS:
Calculator
Journal Paper
Learning Materials
Pencil
Eraser
METHODOLOGIES:
Group discussion
Interaction
Lecture
ASSESSMENT METHODS:
Written test
Interview
Practical exercises
- 58 -
MODULE TITLE
JOURNALIZING TRANSACTIONS FOR CORPORATION
MODULE DESCRIPTOR :

preparing journal entries for Corporation.
NOMINAL DURATION
24 hours

- 59 -

CONTENTS:

CONDITIONS:
Calculator
Paper
Learning Materials
Pencil
Eraser
METHODOLOGIES:
Group discussion
Interaction
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
Interview
- 60 -

CONTENTS:

CONDITIONS:
Calculator
Paper
Learning Materials
Pencil
Eraser
METHODOLOGIES:
Group discussion
Interaction
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
Interview
- 61 -

principles.
accounts.
transaction.
CONTENTS:

Accounting Equation
Journalizing of Corporation account titles
CONDITIONS:
Calculator
Journal Paper
Learning Materials
Pencil
Eraser
METHODOLOGIES:
Group discussion
Interaction
Lecture
ASSESSMENT METHODS:
Written test
Interview
Practical exercises
- 62 -
POST TRANSACTIONS
MODULE TITLE
POSTING TRANSACTIONS
MODULE DESCRIPTOR :

posting transactions manually for all types of business
organizations and business activities.
NOMINAL DURATION
16 hours

LO1. Prepare ledger
LO2. Transfer journal entries
LO3. Summarize ledger
- 63 -
LO1. PREPARE LEDGER

1 Ledger for the list of asset, liability, and equity account titles are prepared in
accordance with the Chart of Accounts
2 Ledger for the list of income and expense account titles are prepared in
accordance with the Chart of Accounts
CONTENT:
Posting Procedure for all types of business organization and activities.
CONDITIONS:
Calculator
Ledger
Learning Materials
Pencil
Eraser
Ruler
Chart of Accounts of all types of business organizations.
METHODOLOGIES:
Group discussion
Interaction
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
- 64 -
LO2. TRANSFER JOURNAL ENTRIES

1. Journal entries are transferred in chronological order
2 Postings are done with 100% accuracy
CONTENT:
Posting Procedure for all types of business organizations.
CONDITIONS:
Calculator
Learning Materials
Pencil
Eraser
Ledger
Ruler
METHODOLOGIES:
Group discussion
Interaction
Lecture
ASSESSMENT METHODS:
Written test
Interview
- 65 -
LO3. SUMMARIZE LEDGER

1. Debits & Credits for each ledger account are added accurately.
2. Balances are extracted with 100% accuracy.
CONTENT:
Balance Extraction
CONDITIONS:
Calculator
Paper
Learning Materials
Pencil
Eraser
Ledger
METHODOLOGIES:
Group discussion
Interaction
Lecture
Practical exercise
ASSESSMENT METHODS:
Written test
- 66 -
PREPARE TRIAL BALANCE
MODULE TITLE
PREPARING TRIAL BALANCE
MODULE DESCRIPTOR :

preparing trial balance for all types of business
organizations.
NOMINAL DURATION
16 hours

LO1. List account titles and transfer balances from the ledger
LO2. Summarize trial balance
- 67 -
LO1. LIST ACCOUNT TITLES & TRANSFER BALANCES FROM THE LEDGER
1. Asset, liability, and equity account titles are listed in accordance with Chart of
Accounts
2. Income and expense account titles are listed in accordance with Chart of
Accounts
CONTENTS:
Listing of Account Titles

Transfer of Balances
CONDITIONS:
Calculator
Learning Materials
Pencil
Eraser
Worksheet
Paper
Ledger
Ruler
METHODOLOGIES:
Group discussion
Interaction
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
- 68 -
LO2. SUMMARIZE TRIAL BALANCE

1. Debit columns and Credit columns are totaled with 100% accuracy
2. Total Debit & Credit columns are checked & should be equal.
CONTENTS:
Adding Debit & Credit Columns

Checking Totals of Debit & Credit Columns
CONDITIONS:
Calculator
Paper
Learning Materials
Pencil
Eraser
Worksheet
Ruler
METHODOLOGIES:
Group discussion
Interaction
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
Interview
- 69 -
PREPARE FINANCIAL REPORTS
MODULE TITLE
PREPARING FINANCIAL REPORTS FOR SINGLE

PROPRIETORSHIP
MODULE DESCRIPTOR :

preparing financial reports manually for Single
Proprietorship.
NOMINAL DURATION
24 hours

LO1. Prepare financial statements
LO2. Analyze financial statements
- 70 -
LO1. PREPARE FINANCIAL STATEMENTS

1 Income statement is prepared in accordance with generally accepted accounting
principles/Philippine Financial Reporting Standards/Philippine Financial Reporting
Standards
2 Statement of Changes in Equity is prepared in accordance with generally
accepted accounting principles/Philippine Financial Reporting
Standards/Philippine Financial Reporting Standards
3 Balance Sheet is prepared in accordance with generally accepted accounting
Standards
4 Statement of Cash Flow is prepared in accordance with generally accepted
accounting principles/Philippine Financial Reporting Standards/Philippine
Financial Reporting Standards
CONTENT:
Financial Statements for Single Proprietorship
CONDITIONS:
Calculator
Paper
Learning Materials
Pencil
Eraser
Ruler
Worksheet
METHODOLOGIES:
Interaction
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
- 71 -
LO2. ANALYZE FINANCIAL STATEMENTS

1. Financial Statements are analyzed in accordance with prescribed format.
2. Report on financial analysis is prepared in accordance with industry
requirements.
CONTENT:
Financial Ratios
CONDITIONS:
Calculator
Paper
Learning Materials
Pencil
Eraser
Worksheet
Ruler
METHODOLOGIES:
Group discussion
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
Oral questioning
- 72 -
MODULE TITLE
PREPARING FINANCIAL REPORTS FOR PARTNERSHIP
MODULE DESCRIPTOR :

preparing financial reports manually for Partnership.
NOMINAL DURATION
24 hours

- 73 -

1
Income statement is prepared in accordance with generally accepted accounting

principles/Philippine Financial Reporting Standards/Philippine Financial
Reporting Standards
Standards
CONTENT:
Financial Statements for Partnership
CONDITIONS:
Calculator
Paper
Learning Materials
Pencil
Eraser
Ruler
Worksheet
METHODOLOGIES:
Interaction
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
- 74 -

requirements.
CONTENT:
Financial Ratios
CONDITIONS:
Calculator
Paper
Learning Materials
Pencil
Eraser
Worksheet
Ruler
METHODOLOGIES:
Group discussion
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
Oral questioning
- 75 -
MODULE TITLE
PREPARING FINANCIAL REPORTS FOR CORPORATION
MODULE DESCRIPTOR :

preparing financial reports manually for Corporation.
NOMINAL DURATION
24 hours

- 76 -

1
Income statement is prepared in accordance with generally accepted accounting

principles/Philippine Financial Reporting Standards/Philippine Financial
Reporting Standards
Standards
CONTENT:
Financial Statements for Corporation
CONDITIONS:
Calculator
Paper
Learning Materials
Pencil
Eraser
Ruler
Worksheet
METHODOLOGIES:
Interaction
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
- 77 -

requirements.
CONTENT:
Financial Ratios
CONDITIONS:
Calculator
Paper
Learning Materials
Pencil
Eraser
Worksheet
Ruler
METHODOLOGIES:
Group discussion
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
Oral questioning
- 78 -
REVIEW INTERNAL CONTROL SYSTEM
MODULE TITLE
REVIEWING INTERNAL CONTROL SYSTEM
MODULE DESCRIPTOR :

reviewing internal control system for all types of business
organizations.
NOMINAL DURATION:
24 hours

LO1. Check policy compliance
LO2. Prepare policy compliance report
- 79 -
LO1. CHECK INTERNAL CONTROL POLICY COMPLIANCE

1 Internal control policy is checked in accordance with industry practice
2 Compliance is checked and validated in accordance with the internal control
policy
CONTENT:
Internal Control Fundamentals
CONDITIONS:
The students/ trainees must be provided with the following:
Paper
Learning Materials
Pencil
Eraser
METHODOLOGIES:
Group discussion
Interaction
Lecture
Practical exercises
ASSESSMENT METHODS:
Written test
Interview
- 80 -
LO2. PREPARE INTERNAL POLICY COMPLIANCE REPORT

1 Compliance reports are prepared in accordance with the internal control policy
2 Policy compliance reports are submitted to management.
3 Copies of policy compliance reports are filed for future reference.
CONTENTS:
Internal Control Policy

Preparing Compliance Report
CONDITIONS:
Paper
Learning Materials
Pencil
Eraser
Computer
METHODOLOGIES:
Group discussion
Interaction
Lecture
Practical Exercises
ASSESSMENT METHODS:
Written test
Interview
- 81 -

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COMPETENCY-BASED

HEALTH, SOCIAL AND OTHER COMMUNITY DEVELOPMENT SERVICES

Basic Competencies .................................................................................. 6

Common Competencies .......................................................................... 31

Core Competencies ................................................................................. 50

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

CBC Bookkeeping NC III

1. Lead workplace 1.1 Leading

2.1 Leading small

6.1 Using relevant

CBC Bookkeeping NC III

2.1 Managing own

3.1 Applying quality

1.1.1 Maintain a professional

Prepare chart of accounts

1.2.1 Prepare chart of accounts

1.3.1 Prepare chart of accounts

CBC Bookkeeping NC III

1.3.3 Prepare journal entry

2.1.1 Prepare ledger

3.1 Preparing trial

3.1.1 List account titles and

4.1.1 Prepare financial

4.2.1 Prepare financial

4.3.1 Prepare financial

5.1.1 Check policy compliance

5. Review internal 5.1 Reviewing

CBC Bookkeeping NC III

Must have completed Trainers Training Methodology Course (TTMC) or its

* Optional. Only when required by the hiring institution.

CBC Bookkeeping NC III

LEAD WORKPLACE COMUNICATION

LEADING WORKPLACE COMMUNICATION

This module covers the knowledge, skills and attitudes

Before entering this module the student/trainee must be able

SUMMARY OF LEARNING OUTCOMES:

CBC Bookkeeping NC III

LO1. COMMUNICATE INFORMATION ABOUT WORKPLACE PROCESSES

Appropriate communication method is selected

Simulated workplace environment

CBC Bookkeeping NC III

LO2. LEAD WORKPLACE DISCUSSIONS

Response to workplace issues are sought

Simulated workplace environment

CBC Bookkeeping NC III

LO3. IDENTIFY AND COMMUNICATE ISSUES ARISING IN THE WORKPLACE

Issues and problems are identified as they arise

Simulated workplace environment

CBC Bookkeeping NC III

LEAD SMALL TEAM

LEADING SMALL TEAM

This module covers the knowledge, skills and attitudes

Before entering this module, the student/learner must be

SUMMARY OF LEARNING OUTCOMES:

CBC Bookkeeping NC III

LO1. PROVIDE TEAM LEADERSHIP