Module 1

Plan
Training
Session
Prepare Session Plan

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 COMPETENCY-BASED CURRICULUM

A. Course Design

Course Title: BOKKEEPING

Nominal Duration: 248 HOURS (Core Competencies

Qualification Level: NC III

Course Description: This course is designed to enhance the knowledge, skills and
attitude of Bookkeepers in accordance with industry standards.
It covers the basic, common and core competencies on
journalizing transactions, posting transactions,
preparing trial balance, preparing financial reports and
reviewing internal control system

Trainee Entry
Requirements:

 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 computations.

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 Course Structure
Core Competencies
No. of Hours 248 HOURS

Unit of Module Title Learning Nominal

Competency Outcomes Duration
● Prepare chart of 60 hours
accounts
Journalize Journalizing the
transactions transactions ● Analyze
documents

● Prepare journal
entry
● Prepare ledger 45 hours

Post Posting the ● Transfer journal

transactions transactions entries

● Summarize
ledger

● List account 33 hours

titles
Prepare trial Preparing the trial
balance balance ● Transfer
balances from
the ledger

● Summarize trial
balance

● Prepare 70hours
financial
Prepare financial Preparing the statements
reports financial ●
reports ● Analyze
financial
statements

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 ● Check policy 40 hours
compliance
Review internal Reviewing the
control system internal ● Prepare policy
control system compliance
report

Assessment Methods:
● Written Examination
● Demonstration
● Observation

Course Delivery:
● Lecture/Demonstration
● OJT

Resources:

Qty. Tools Qty. Equipment Qty. Materials

1 25
1 pc. Stapler Computer/Laptop Pencils
unit pcs.
25 1 25
Calculators Aircon unit Pencil Erasers
pcs unit pcs.
1 25
LCD Projector Ballpens
unit pcs.
1 Teacher’s 25
Ruler
unit Table/Chair pcs.
Journals
25 25
Arm Chairs (assorted
pcs. pcs.
columns)
25
1 pc. White Board Ledger
pcs.
25 Worksheets
pcs. (assorted)
1
Acetate
box
3
Marker
pcs.
25 Envelopes
pcs. ( Long)
25 Registration
pcs. Forms
1 pc. Teacher’s

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 Record
Book
50 Worksheets
pcs (Asstd.)
1 pc. Marker Ink
25
Ledger Book
pcs.
1
Staple Wire
box

Facilities:
Area in Total Area
Size in
Space Requirement Sq. in Sq.
Meters
Meters Meters
Student/Trainee
1 x 1 m. 1 sq. m. 25 sq. m
Working Space
Lecture/Demo Room 8 x 5 m. 40 sq. m. 40 sq. m.
Learning Resource
3 x 5 m. 15 sq. m. 15 sq. m.
Center
Facilities/Equipment/
6 x 4 m. 24 sq. m. 24 sq. m.
Circulation Area
Total : 104
sq. m.

Qualification of Instructors/Trainers:

The trainer must:

 be a holder of Bookkeeping NC III or a Certified Public Accountant

 a graduate of B.S. Accounting or its equivalent
 have completed Training Methodology III or its equivalent
 be able to communicate effectively both orally and in written form
 have at least three (3) years experience in the industry as a bookkeeper
 possess good moral character

B. Summary of Learning Contents

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 CORE COMPETENCIES

Competencies Learning Outcomes Contents

1. List account titles May include but
are not limited
to:
1.1 Cash
1.2 Receivables
1.3 Inventories
1.4 Loans
Payable

2. Transfer Balances May include but

from the ledger are not limited
to:
2.1 Sales
PREPARE TRIAL 2.2 Rent Income
BALANCE 2.3 Rent Expense
2.4 Depreciation

3. Summarize Trial May include but

Balance are not limited
to:
3.1 Preliminary
Trial Balance
3.2 Adjusted
Trial Balance
3.3 Post-Closing
Trial Balance

C. Modules of Instruction

Core Competencies : Prepare trial balance

Unit of Competency : Preparing trial balance

Modules Title: Preparing trial balance

Module Descriptor: This unit covers the knowledge, skills, and attitudes in
isting accounts, transferring and summarizing trial
balances from a ledger
Nominal Duration: 33 HOURS

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Summary of Learning Outcomes:

 List account titles

 Transfer Balances from the ledger
 Summarize Trial Balance

Details of Learning Outcomes:

 LO1: List account titles

Assessment Contents Conditions Methodolo Assessment

Criteria gies Methods
 Asset, liability, and  List account  Workplace:  Lecture/Dem  Written
equity real or onstration Examination
account titles are titles simulated
listed in  Transfer work  OJT  Demonstration
accordance with area
Chart of Account Balances from  Observation
the ledger
 Appropriate
 Income and expense
 Summarize tools and
account Trial Balance equipment.
titles are listed in
accordance with  Materials/sup
Chart of Accounts plies relevant
to the
activity

 LO2 . Transfer Balances from the ledger

Assessment Contents Conditions Methodolo Assessment

Criteria gies Methods
 Asset, liability, and  List account  Workplace:  Lecture/Dem  Written
equity balances real or onstration Examination
are transferred in titles simulated
accordance with  Transfer work  OJT  Demonstration
Chart of Accounts. area
Balances from  Observation
 Income and the ledger
 Appropriate
expense balances  Summarize tools and
are
transferred in
Trial Balance equipment.
accordance with
Chart of Accounts  Materials/sup
plies relevant
to the
activity

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 LO3: Summarize Trial Balance

Assessment Contents Conditions Methodolo Assessment

Criteria gies Methods
 Debits and credits  Workplace:  Lecture/Dem  Written
are totaled with  List account real or onstration Examination
100% accuracy simulated
titles work  OJT  Demonstration
 Trial Balances are  Transfer area
extracted with  Observation
Balances from
100% accuracy
the ledger  Appropriate
tools and
 Summarize equipment.
Trial Balance
 Materials/sup
plies relevant
to the
activity

Developed by: Your Full Name Training Requirements Page 8/esm 2021
 SESSION PLAN
Sector : Health, Social, and Other Community
Development Services Sector
Qualification Title : Bookkeeping NC III
Unit of Competency : Prepare Trial Balance
Module Title : Preparing Trial Balance

Learning Outcomes:
LO1. List account titles
LO2. Transfer balances from the ledger
LO3. Summarize Trial Balance

A. INTRODUCTION: This module covers the knowledge, skills and

attitudes required by the trainees in preparing trial balance for all type
of business organizations.
B. LEARNING ACTIVITIES
LO 1: List account titles
Learning Method Practic Feedba Resour
Presentation Time
Content s e ck ces
Individu Read Answer Compa ● Info 30
al Study Information self re rmati Mins
Sheet No. check answer on
3.1-1 4.1-1 on No. s to sheet
Listing of Financial 4.1-1 answer
Account Statements key
titles
Lecture/ Listen to Answer Listen ● Whi 1 hr
Discussi trainers Trainer’ to the teboa
on using lecture and s oral trainer’ rd
Power participate questio s ● Mar
Point actively in ns feedbac ker
Presenta the class k on ● Eras
tion discussion. oral er
questio ● LCD
ning Projec
tor
● Com
puter
netbo
ok
● Acco
untin
g
Books
Individu Read Answer Compa ● I 30
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 al Study Information self re nform Mins
Sheet No. check answer ation
4.1-2 on No. s to sheet
Income 4.1-2 answer s
Statement key
preparation
Lecture/ Listen to Answer Listen ● W 1 hr
Discussi trainers Trainer’ to the hitebo
on using lecture and s oral trainer’ ard
Power participate questio s ● M
Point actively in ning feedbac arker
Presenta the class k on ● E
tion discussion. oral raser
questio ● L
ning CD
Projec
tor
● C
ompu
ter
netbo
ok
● A
ccoun
ting
Books
●
Video Trainees will Answer Listen ● L 20
Presenta watch the Trainer’ to the CD minut
tion video s oral trainer’ Projec es
presentation questio s tor
on how to ning feedbac ● C
prepare about k on ompu
income the oral ter
statement video questio Lapto
present ning p
ed ● V
ideo
Demonst Observe the Perfor Refer to ● C 1 hr
ration trainer m Task Perfor alcula and
during the Sheet mance tor 30
demonstratio No. Criteria ● W mins
n. 4.1-2 Checkli orksh
Income st No. eets
Statem 4.1-3 ● B
ent allpen
prepara ● P
tion encil
● R
uler
LO 2: Transfer balances from the ledger

Developed by: Your Full Name Training Requirements Page 10/esm 2021
 Learning Method Practic Feedba Resour
Presentation Time
Content s e ck ces
Individu Read Answer Compa ● Info 30
al Study Information self re rmati Mins
Sheet No. check answer on
3.1-2 4.1-1 on No. s to sheet
Transfer Financial 4.1-1 answer
balances Statements key
from the
Lecture/ Listen to Answer Listen ● Whi 1 hr
ledger
Discussi trainers Trainer’ to the teboa
on using lecture and s oral trainer’ rd
Power participate questio s ● Mar
Point actively in ns feedbac ker
Presenta the class k on ● Eras
tion discussion. oral er
questio ● LCD
ning Projec
tor
● Com
puter
netbo
ok
● Acco
untin
g
Books
Individu Read Answer Compa ● I 30
al Study Information self re nform Mins
Sheet No. check answer ation
4.1-2 on No. s to sheet
Income 4.1-2 answer s
Statement key
preparation
Lecture/ Listen to Answer Listen ● W 1 hr
Discussi trainers Trainer’ to the hitebo
on using lecture and s oral trainer’ ard
Power participate questio s ● M
Point actively in ning feedbac arker
Presenta the class k on ● E
tion discussion. oral raser
questio ● L
ning CD
Projec
tor
● C
ompu
ter
netbo
ok
● A
ccoun
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 ting
Books
●
Video Trainees will Answer Listen ● L 20
Presenta watch the Trainer’ to the CD minut
tion video s oral trainer’ Projec es
presentation questio s tor
on how to ning feedbac ● C
prepare about k on ompu
income the oral ter
statement video questio Lapto
present ning p
ed ● V
ideo
Demonst Observe the Perfor Refer to ● C 1 hr
ration trainer m Task Perfor alcula and
during the Sheet mance tor 30
demonstratio No. Criteria ● W mins
n. 4.1-2 Checkli orksh
Income st No. eets
Statem 4.1-3 ● B
ent allpen
prepara ● P
tion encil
● R
uler

LO 2: Summarize Trial Balance

Learning Method Practic Feedba Resour
Presentation Time
Content s e ck ces
Individu Read Answer Compa ● Info 30
al Study Information self re rmati Mins
Sheet No. check answer on
3.1-2 4.1-1 on No. s to sheet
Adding Financial 4.1-1 answer
Debit and Statements key
Credit
Lecture/ Listen to Answer Listen ● Whi 1 hr
colums and
Discussi trainers Trainer’ to the teboa
checking
on using lecture and s oral trainer’ rd
their total
Power participate questio s ● Mar
Point actively in ns feedbac ker
Presenta the class k on ● Eras
tion discussion. oral er
questio ● LCD
ning Projec
tor
● Com
puter
netbo

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 ok
● Acco
untin
g
Books
Individu Read Answer Compa ● I 30
al Study Information self re nform Mins
Sheet No. check answer ation
4.1-2 on No. s to sheet
Income 4.1-2 answer s
Statement key
preparation
Lecture/ Listen to Answer Listen ● W 1 hr
Discussi trainers Trainer’ to the hitebo
on using lecture and s oral trainer’ ard
Power participate questio s ● M
Point actively in ning feedbac arker
Presenta the class k on ● E
tion discussion. oral raser
questio ● L
ning CD
Projec
tor
● C
ompu
ter
netbo
ok
● A
ccoun
ting
Books
●
Video Trainees will Answer Listen ● L 20
Presenta watch the Trainer’ to the CD minut
tion video s oral trainer’ Projec es
presentation questio s tor
on how to ning feedbac ● C
prepare about k on ompu
income the oral ter
statement video questio Lapto
present ning p
ed ● V
ideo
Demonst Observe the Perfor Refer to ● C 1 hr
ration trainer m Task Perfor alcula and
during the Sheet mance tor 30
demonstratio No. Criteria ● W mins
n. 4.1-2 Checkli orksh
Income st No. eets
Statem 4.1-3 ● B
ent allpen
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 prepara ● P
tion encil
● R
uler

C. ASSESSMENT PLAN
● Written Test
● Performance Test
D. TEACHER’S SELF-REFLECTION OF THE SESSION

 I am expecting that this time the learners will know the proper presentation
of the trail balances and substantiate the accuracy of the debits and
credits.

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