Bookkeeping NC3 Training Regulations

BOOKKEEPING NC III
HEALTH, SOCIAL, AND OTHER COMMUNITY

DEVELOPMENT SERVICES SECTOR
TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY

East Service Road, South Superhighway, Taguig City
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 - 51

 Basic Competencies 2 – 21
 Common Competencies 22 – 35
 Core Competencies 36 – 51
- BOOKKEEPING NC III
SECTION 3 TRAINING STANDARDS 52 - 60
3.1 Curriculum Design 52 - 56

3.2 Training Delivery 56 - 57
3.3 Trainee Entry Requirements 57
3.4 List of Tools, Equipment and Materials 58
3.5 Training Facilities 59
3.6 Trainers' Qualifications 60
3.7 Institutional Assessment 60
SECTION 4 NATIONAL ASSESSMENT AND

CERTIFICATION ARRANGEMENTS 61
COMPETENCY MAP 62
DEFINITION OF TERMS 63 – 67
ACKNOWLEDGEMENTS 68 - 69
TRAINING REGULATIONS FOR
BOOKKEEPING NC III
SECTION 1 BOOKKEEPING NC III QUALIFICATION
The BOOKKEEPING NC III Qualification consists of competencies that a person must

achieve to enable him/her to journalize transactions, post transactions, prepare trial balance,
prepare financial reports and review internal control system.
The Units of Competency comprising this Qualification include the following:
CODE NO. BASIC COMPETENCIES

Units of Competency
500311109 Lead workplace communication
500311110 Lead small team
500311111 Develop and practice negotiation skills
500311112 Solve problems related to work activities
500311113 Use mathematical concepts and techniques
500311114 Use relevant technologies
CODE NO. COMMON COMPETENCIES

Units of Competency
HCS315202 Apply quality standards
HCS311201 Perform computer operations
HCS913201 Maintain an effective relationship with clients and customers
HCS913202 Manage own performance
CODE NO. CORE COMPETENCIES

Units of Competency
HCS412301 Journalize transactions
HCS412302 Post transactions
HCS412303 Prepare trial balance
HCS412304 Prepare financial reports
HCS412305 Review internal control system
A person who has achieved this Qualification is competent to be:
 Bookkeeper
 Accounting Clerk
1
TR – Bookkeeping NC III Promulgated November 2007
SECTION 2 COMPETENCY STANDARDS
This section gives the details of the contents of the units of competency required in
BOOKKEEPING NC III. These units of competency are categorized into basic, common and
core competencies.
BASIC COMPETENCIES
UNIT OF COMPETENCY : LEAD WORKPLACE COMMUNICATION
UNIT CODE : 500311109
UNIT DESCRIPTOR : This unit covers the knowledge, skills and attitudes
required to lead in the dissemination and discussion of ideas,
information and issues in the workplace.
PERFORMANCE CRITERIA
ELEMENT Italicized terms are elaborated in the
Range of Variables
1. Communicate 1.1. Appropriate communication method is selected
information about 1.2. Multiple operations involving several topics areas are
workplace processes communicated accordingly
1.3. Questions are used to gain extra information
1.4. Correct sources of information are identified
1.5. Information is selected and organized correctly
1.6. Verbal and written reporting is undertaken when
required
1.7. Communication skills are maintained in all
situations
2. Lead workplace 2.1. Response to workplace issues are sought
discussions 2.2. Response to workplace issues are provided
immediately
2.3. Constructive contributions are made to workplace
discussions on such issues as production, quality and
safety
2.4. Goals/objectives and action plan undertaken in the
workplace are communicated
3. Identify and 3.1. Issues and problems are identified as they arise
communicate issues 3.2. Information regarding problems and issues are
arising in the organized coherently to ensure clear and effective
workplace communication
3.3. Dialogue is initiated with appropriate personnel
3.4. Communication problems and issues are raised as
they arise
2
TR – Bookkeeping NC Promulgated November 2007
RANGE OF VARIABLES
VARIABLE RANGE
1. Methods of communication 1.1. Non-verbal gestures

1.2. Verbal
1.3. Face to face
1.4. Two-way radio
1.5. Speaking to groups
1.6. Using telephone
1.7. Written
1.8. Internet
3
EVIDENCE GUIDE
1. Critical aspects of Assessment requires evidence that the candidate:
Competency 1.1. Dealt with a range of communication/information at one
time
1.2. Made constructive contributions in workplace issues
1.3. Sought workplace issues effectively
1.4. Responded to workplace issues promptly
1.5. Presented information clearly and effectively written
form
1.6. Used appropriate sources of information
1.7. Asked appropriate questions
1.8. Provided accurate information
2. Underpinning 2.1. Organization requirements for written and electronic
knowledge communication methods
2.2. Effective verbal communication methods
3. Underpinning Skills 3.1. Organize information
3.2. Understand and convey intended meaning
3.3. Participate in variety of workplace discussions
3.4. Comply with organization requirements for the use of
written and electronic communication methods
4. Resource The following resources MUST be provided:
Implications 4.1. Variety of Information
4.2. Communication tools
4.3. Simulated workplace
5. Methods of Competency may be assessed through:
Assessment 5.1. Direct Observation
5.2. Interview
6. Context for 6.1. Competency may be assessed in the workplace or in simulated
Assessment workplace environment
6.2. Assessment shall be observed while task are being
undertaken whether individually or in-group
4
UNIT OF COMPETENCY : LEAD SMALL TEAMS
UNIT CODE : 500311110
to lead small teams including setting and maintaining team
and individual performance standards.
Range of Variables
1. Provide team leadership 1.1. Work requirements are identified and presented to
team members
1.2. Reasons for instructions and requirements are
communicated to team members
1.3. Team members’ queries and concerns are
recognized, discussed and dealt with
2. Assign responsibilities 2.1. Duties, and responsibilities are allocated having

regard to the skills, knowledge and aptitude required
to properly undertake the assigned task and according
to company policy
2.2. Duties are allocated having regard to individual
preference, domestic and personal considerations,
whenever possible
3. Set performance 3.1. Performance expectations are established based on
expectations for team client needs and according to assignment requirements
members
3.2. Performance expectations are based on individual team
members duties and area of responsibility
3.3. Performance expectations are discussed and
disseminated to individual team members
5
Range of Variables
4. Supervised team 4.1. Monitoring of performance takes place
performance against defined performance criteria and/or
assignment instructions and corrective action
taken if required
4.2. Team members are provided with feedback,
positive support and advice on strategies to
overcome any deficiencies
4.3. Performance issues which cannot be rectified
or addressed within the team are referenced to
appropriate personnel according to employer policy
4.4. Team members are kept informed of any changes in
the priority allocated to assignments or tasks which
might impact on client/customer needs and
satisfaction
4.5. Team operations are monitored to ensure that
employer/client needs and requirements are met
4.6. Follow-up communication is provided on all
issues affecting the team
4.7. All relevant documentation is completed in
accordance with company procedures
6
RANGE OF VARIABLES
VARIABLE RANGE
1. Work requirements 1.1. Client Profile

1.2. Assignment instructions
2. Team member’s concerns 2.1. Roster/shift details
3. Monitor performance 3.1. Formal process

3.2. Informal process
4. Feedback 4.1. Formal process

4.2. Informal process
5. Performance issues 5.1. Work output

5.2. Work quality
5.3. Team participation
5.4. Compliance with workplace protocols
5.5. Safety
5.6. Customer service
7
EVIDENCE GUIDE
Competency 1.1. Maintained or improved individuals and/or team
performance given a variety of possible scenario
1.2. Assessed and monitored team and individual
performance against set criteria
1.3. Represented concerns of a team and individual to next level
of management or appropriate specialist and to negotiate on
their behalf
1.4. Allocated duties and responsibilities, having regard to
individual’s knowledge, skills and aptitude and the needs of
the tasks to be performed
1.5. Set and communicated performance expectations for a
range of tasks and duties within the team and provided
feedback to team members
2. Underpinning 2.1. Company policies and procedures
Knowledge 2.2. Relevant legal requirements
2.3. How performance expectations are set
2.4. Methods of Monitoring Performance
2.5. Client expectations
2.6. Team member’s duties and responsibilities
3. Underpinning Skills 3.1. Communication skills required for leading teams
3.2. Informal performance counseling skills
3.3. Team building skills
3.4. Negotiating skills
Implications 4.1. Access to relevant workplace or appropriately simulated
environment where assessment can take place
4.2. Materials relevant to the proposed activity or task

Assessment 5.1. Direct observations of work activities of the individual
member in relation to the work activities of the group
5.2. Observation of simulation and/or role play involving the
participation of individual member to the attainment of
organizational goal
5.3. Case studies and scenarios as a basis for discussion
of issues and strategies in teamwork
6. Context for 6.1. Competency assessment may occur in workplace or any
Assessment appropriately simulated environment
6.2. Assessment shall be observed while task are being
undertaken whether individually or in-group
8
UNIT OF COMPETENCY: DEVELOP AND PRACTICE NEGOTIATION SKILLS
UNIT CODE : 500311111
UNIT DESCRIPTOR : This unit covers the skills, knowledge and attitudes
required to collect information in order to negotiate to a desired
outcome and participate in the negotiation.
Range of Variables
1. Plan negotiations 1.1 Information on preparing for negotiation is
identified and included in the plan
1.2 Information on creating non verbal environments
for positive negotiating is identified and included in
the plan
Information on active listening is identified and
1.3 included in the plan
Information on different questioning techniques is
identified and included in the plan
1.4
Information is checked to ensure it is correct and up-
to- date
2. Participate in 2.1 Criteria for successful outcome are agreed upon

negotiations by all parties
2.2 Desired outcome of all parties are considered
2.3 Appropriate language is used throughout the
negotiation
A variety of questioning techniques are used
2.4 The issues and processes are documented and
2.5 agreed upon by all parties
Possible solutions are discussed and their viability
2.6 assessed
Areas for agreement are confirmed and recorded
2.7 Follow-up action is agreed upon by all parties
9
RANGE OF VARIABLES
VARIABLE RANGE
1. Preparing for 1.1 Background information on other parties to the

negotiation negotiation
1.2 Good understanding of topic to be negotiated
1.3 Clear understanding of desired outcome/s
1.4 Personal attributes
1.4.1. self awareness
1.4.2. self esteem
1.4.3. objectivity
1.4.4. empathy
1.4.5. respect for others
1.5 Interpersonal skills
1.5.1. listening/reflecting
1.5.2. non verbal communication
1.5.3. assertiveness
1.5.4. behavior labeling
1.5.5. testing understanding
1.5.6. seeking information
1.5.7. self disclosing
1.6 Analytic skills
1.6.1. observing differences between content and
process
1.6.2. identifying bargaining information
1.6.3. applying strategies to manage process
1.6.4. applying steps in negotiating process
1.6.5. strategies to manage conflict
1.6.6. steps in negotiating process
1.6.7. options within organization and externally for
resolving conflict
2. Non verbal environments 2.1 Friendly reception
2.2 Warm and welcoming room
2.3 Refreshments offered
2.4 Lead in conversation before negotiation begins
3. Active listening 3.1 Attentive
3.2 Don’t interrupt
3.3 Good posture
3.4 Maintain eye contact
3.5 Reflective listening
4. Questioning 4.1 Direct

techniques 4.2 Indirect
4.3 Open-ended
1
EVIDENCE GUIDE
Assessment requires evidence that the candidate:

1. Critical aspects of
1.1. Demonstrated sufficient knowledge of the factors
Competency influencing negotiation to achieve agreed outcome
1.2. Participated in negotiation with at least one person to
achieve an agreed outcome
2. Underpinning
2.1. Codes of practice and guidelines for the organization
Knowledge and
Attitude 2.2. Organizations policy and procedures for negotiations
2.3. Decision making and conflict resolution strategies
procedures
2.4. Problem solving strategies on how to deal with unexpected
questions and attitudes during negotiation
2.5. Flexibility
2.6. Empathy
3. Underpinning Skills
3.1. Interpersonal skills to develop rapport with other parties
3.2. Communication skills (verbal and listening)
3.3. Observation skills
3.4. Negotiation skills
4. Resource
The following resources MUST be provided:
Implications
4.1 Room with facilities necessary for the negotiation process
4.2 Human resources (negotiators)
5. Methods of
Competency may be assessed through:
Assessment
5.1 Observation/demonstration and questioning
5.2 Portfolio assessment
5.3 Oral and written questioning
5.4 Third party report
6. Context for
6.1 Competency to be assessed in real work environment or in a
Assessment
simulated workplace setting.
1
UNIT OF COMPETENCY : SOLVE PROBLEMS RELATED TO WORK
ACTIVITIES
UNIT CODE : 500311112
UNIT DESCRIPTOR : This unit of covers the knowledge, skills and attitudes
required to solve problems in the workplace including the
application of problem solving techniques and to determine
and resolve the root cause of problems.
Range of Variables
1. Identify the problem 1.1. Variances are identified from normal operating
parameters; and product quality
1.2. Extent, cause and nature are of the problem are
defined through observation, investigation and
analytical techniques
1.3. Problems are clearly stated and specified
2. Determine 2.1. Possible causes are identified based on experience and
fundamental causes of the use of problem solving tools / analytical
the problem techniques.
2.2. Possible cause statements are developed based on
findings
2.3. Fundamental causes are identified per results of
investigation conducted
3. Determine corrective 3.1. All possible options are considered for resolution of
action the problem
3.2. Strengths and weaknesses of possible options are
considered
3.3. Corrective actions are determined to resolve the
problem and possible future causes
3.4. Action plans are developed identifying measurable
objectives, resource needs and timelines in accordance
with safety and operating procedures
4. Provide 4.1. Report on recommendations are prepared

recommendation/s to 4.2. Recommendations are presented to appropriate
manager personnel.
4.3. Recommendations are followed-up, if required
1
RANGE OF VARIABLES
VARIABLE RANGE
1. Analytical techniques 1.1. Brainstorming

1.2. Intuitions/Logic
1.3. Cause and effect diagrams
1.4. Pareto analysis
1.5. SWOT analysis
1.6. Gant chart, Pert CPM and graphs
1.7. Scattergrams
2. Problem 2.1. Non – routine process and quality problems
2.2. Equipment selection, availability and failure
2.3. Teamwork and work allocation problem
2.4. Safety and emergency situations and incidents
3. Action plans 3.1. Priority requirements
3.2. Measurable objectives
3.3. Resource requirements
3.4. Timelines
3.5. Co-ordination and feedback requirements
3.6. Safety requirements
3.7. Risk assessment
3.8. Environmental requirements
1
EVIDENCE GUIDE

Competency
1.1. Identified the problem
1.2. Determined the fundamental causes of the problem
1.3. Determined the correct / preventive action
1.4. Provided recommendation to manager
These aspects may be best assessed using a range of scenarios
/ case studies / what ifs as a stimulus with a walk through
forming part of the response. These assessment activities
should include a range of problems, including new, unusual
and improbable situations that may have happened.
2. Underpinning 2.1. Competence includes a thorough knowledge and

Knowledge understanding of the process, normal operating
parameters, and product quality to recognize non-
standard situations
2.2. Competence to include the ability to apply and explain,
sufficient for the identification of fundamental cause,
determining the corrective action and provision of
recommendations
2.2.1. Relevant equipment and operational processes
2.2.2. Enterprise goals, targets and measures
2.2.3. Enterprise quality, OHS and environmental
requirement
2.2.4. Principles of decision making strategies and
techniques
2.2.5. Enterprise information systems and data
collation
2.2.6. Industry codes and standards
3. Underpinning Skills 3.1. Using range of formal problem solving techniques
3.2. Identifying and clarifying the nature of the problem
3.3. Devising the best solution
3.4. Evaluating the solution
3.5. Implementation of a developed plan to rectify the problem
4. Resource Implications 4.1. Assessment will require access to an operating plant over an
extended period of time, or a suitable method of gathering
evidence of operating ability over a range of situations. A
bank of scenarios / case studies / what ifs will be required as
well as bank of questions which will be used to probe the
reason behind the observable action.
1
Assessment
5.1. Case studies on solving problems in the workplace
5.2. Observation
The unit will be assessed in a holistic manner as is practical and may
be integrated with the assessment of other relevant units of
competency. Assessment will occur over a range of situations,
which will include disruptions to normal, smooth operation.
Simulation may be required to allow for timely assessment of parts
of this unit of competency. Simulation should be based on the
actual workplace and will include walk through of the relevant
competency components.
6. Context for 6.1. In all workplace, it may be appropriate to assess this unit
Assessment concurrently with relevant teamwork or operation units.
1
UNIT OF COMPETENCY : USE MATHEMATICAL CONCEPTS AND
TECHNIQUES
UNIT CODE : 500311113
required in the application of mathematical concepts and
techniques.
Range of Variables
1. Identify mathematical tools 1.1 Problem areas are identified based on given
and techniques to solve condition
problem 1.2 Mathematical techniques are selected based on the
given problem
2. Apply mathematical 2.1 Mathematical techniques are applied based on the

procedure/solution problem identified
2.2 Mathematical computations are performed to the level
of accuracy required for the problem
2.3 Results of mathematical computation is determined and
verified based on job requirements
3. Analyze results 3.1 Result of application is reviewed based on expected and

required specifications and outcome
3.2 Appropriate action is applied in case of error
1
RANGE OF VARIABLES
VARIABLE RANGE
1. Mathematical techniques May include but are not limited to:

1.1. Four fundamental operations
Measurements
1.2. Use/Conversion of units of measurements
1.3. Use of standard formulas
2. Appropriate action 2.1 Review in the use of mathematical techniques

(e.g. recalculation, re-modeling)
2.2 Report error to immediate superior for proper
action
1
EVIDENCE GUIDE
1. Critical Aspects of Assessment requires evidence that the candidate:

Competency 1.1 Identified, applied and reviewed the use of mathematical
concepts and techniques to workplace problems
2. Underpinning 2.1 Fundamental operation (addition, subtraction, division,

Knowledge multiplication)
2.2 Measurement system
2.3 Precision and accuracy
2.4 Basic measuring tools/devices
3. Underpinning Skills 3.1 Applying mathematical computations

3.2 Using calculator
3.3. Using different measuring tools

Implications 4.1 Calculator
4.2 Basic measuring tools
4.3 Case Problems

Assessment 5.1 Authenticated portfolio
5.2 Written Test
5.3. Interview/Oral Questioning
5.4. Demonstration
6. Context for 6.1. Competency may be assessed in the work place or in a

Assessment simulated work place setting
1
UNIT OF COMPETENCY : USE RELEVANT TECHNOLOGIES
UNIT CODE : 500311114
UNIT DESCRIPTOR : This unit of competency covers the knowledge, skills,

and attitude required in selecting, sourcing and applying
appropriate and affordable technologies in the workplace.
ELEMENT PERFORMANCE CRITERIA

Italicized terms are elaborated in the
Range of Variables
1. Study/select appropriate 1.1. Usage of different technologies is determined

technology based on job requirements
1.2. Appropriate technology is selected as per work
specification
2.1. Relevant technology is effectively used in carrying out

2. Apply relevant technology
function
2.2. Applicable software and hardware are used as per task
requirement
2.3. Management concepts are observed and
practiced as per established industry practices
3.1. Maintenance of technology is applied in accordance

3. Maintain/enhance relevant
with the industry standard operating procedure,
technology
manufacturer’s operating guidelines and
occupational health and safety procedure to
ensure its operative ability
3.2. Updating of technology is maintained through continuing
education or training in accordance with job
requirement
3.3 Technology failure/ defect is immediately reported to the
concern/responsible person or section for
appropriate action
1
RANGE OF VARIABLES
VARIABLE RANGE
1. Technology May include but are not limited to:
1.1. Office technology
1.2. Industrial technology
1.3. System technology
1.4. Information technology
1.5. Training technology
2. Management concepts May include but not limited to:

2.1 Real Time Management
2.2 KAIZEN or continuous improvement
2.3 5s
2.4. Total Quality Management
2.5. Other management/productivity tools
3. Industry standard operating 3.1. Written guidelines relative to the usage of

procedure office technology/equipment
3.2. Verbal advise/instruction from the co-worker
4. Manufacturer’s operating 4.1 Written instruction/manuals of specific

guidelines/ instructions
Technology/ equipment
4.2 General instruction manual
4.3 Verbal advise from manufacturer relative to the
operation of equipment
5. Occupational health and 5.1 Relevant statutes on OHS

safety procedure 5.2 Company guidelines in using
technology/equipment
6. Appropriate action 6.1 Implementing preventive maintenance

schedule
6.2 Coordinating with manufacturer’s technician
2
EVIDENCE GUIDE

Competency 1.1 Studied and selected appropriate technology consistent with
work requirements
1.2 Applied relevant technology
1.3 Maintained and enhanced operative ability of relevant
technology
2. Underpinning 2.1 Awareness on technology and its function

Knowledge 2.2 Repair and maintenance procedure
2.3 Operating instructions
2.4 Applicable software
2.5 Communication techniques
2.6 Health and safety procedure
2.7 Company policy in relation to relevant technology
2.8 Different management concepts
2.9 Technology adaptability
3. Underpinning Skills 3.1 Relevant technology application/implementation

3.2 Basic communication skills
3.3 Software applications skills
3.4 Basic troubleshooting skills

Implications 4.1 Relevant technology
4.2 Interview and demonstration questionnaires
4.3 Assessment packages
5. Methods of Competency must be assessed through:

Assessment 5.1 Interview
5.2 Actual demonstration
5.3 Authenticated portfolio (related certificates of
training/seminar)
6. Context for 6.1 Competency may be assessed in actual workplace or simulated

Assessment environment
2
COMMON COMPETENCIES
UNIT TITLE : APPLY QUALITY STANDARDS
UNIT CODE : HCS315202
UNIT DESCRIPTOR : This unit covers the knowledge, skills, attitudes and values
needed to apply quality standards in the workplace. The unit also
includes the application of relevant safety procedures and
regulations, organization procedures and customer requirements.
ELEMENTS Italicized terms are elaborated in the Range of Variables
1. Assess quality of received 1.1. Work instruction is obtained and work is carried out in
materials accordance with standard operating procedures.
1.2. Received materials are checked against workplace
standards and specifications.
1.3. Faulty materials related to work are identified and
isolated.
1.4. Faults and any identified causes are recorded and/or
reported to the supervisor concerned in accordance with
workplace procedures.
1.5. Faulty materials are replaced in accordance with
2. Assess own work 2.1. Documentation relative to quality within the company is
identified and used.
2.2. Completed work is checked against workplace
standards relevant to the task undertaken.
2.3. Errors are identified and isolated.
2.4. Information on the quality and other indicators of
production performance are recorded in accordance with
2.5. In cases of deviations from specific quality standards,
causes are documented and reported in accordance with the
workplace’ s standards operating procedures.
3. Engage in quality 3.1. Process improvement procedures are participated in

improvement relative to workplace assignment.
3.2. Work is carried out in accordance with process
improvement procedures.
3.3. Performance of operation or quality of product of service to
ensure customer satisfaction is monitored.
2
RANGE OF VARIABLES
VARIABLE RANGE
1 Materials 1.1 Materials may include but not limited to:

1.1.1. Manuals
1.1.2. Job orders
1.1.3. Instructional videos
2 Faults 2.1 Faults may include but not limited to:
2.1.1. Materials not to specification
2.1.2. Materials contain incorrect/outdated
information
2.1.3. Hardware defects
2.1.4. Materials that do not conform with any
regulatory agencies
3 Documentation 3.1 Organization work procedures
3.2 Manufacturer’s instruction manual
3.3 Customer requirements
3.4 Forms
4 Errors 4.1 Errors may be related but not limited to the following:
4.1.1. Deviation from the requirements of the Client
4.1.2. Deviation from the requirement of the
organization
5 Quality standards 5.1 Quality standards may be related but not limited to the
following:
5.1.1. Materials
5.1.2. Hardware
5.1.3. Final product
5.1.4. Production processes
5.1.5. Customer service
6 Customer 6.1 Co-worker
6.2 Supplier/Vendor
6.3 Client
6.4 Organization receiving the product or service
2
EVIDENCE GUIDE
1 Critical aspect of Assessment must show that the candidate:

competency 1.1 Carried out work in accordance with the company’s
standard operating procedures
1.2 Performed task according to specifications
1.3 Reported defects detected in accordance with
standard operating procedures
1.4 Carried out work in accordance with the process
improvement procedures
2 Underpinning 2.1 Relevant production processes, materials and
knowledge products
2.2 Characteristics of materials, software and hardware used
in production processes
2.3 Quality checking procedures
2.4 Workplace procedures
2.5 Safety and environmental aspects of production
processes
2.6 Fault identification and reporting
2.7 Quality improvement processes
3 Underpinning skills 3.1 Reading skills required to interpret work instruction
3.2 Communication skills needed to interpret and apply
defined work procedures
3.3 Carry out work in accordance with OHS policies and
procedures
3.4 Critical thinking
3.5 Solution providing and decision-making
4 Method of The assessor must select two of the following to objectively
assessment evaluate the candidate:
4.1 Observation and oral questioning
4.2 Third party report
4.3 Portfolio
4.4 Practical demonstration
5 Resource implication 5.1 Materials, software and hardware to be used in a real or
simulated situation
6 Context of 6.1 Assessment may be conducted in the workplace or in a
Assessment simulated environment
2
UNIT TITLE : PERFORM COMPUTER OPERATIONS
UNIT DESCRIPTOR : This unit covers the knowledge, skills, attitudes and values
needed to perform computer operations which include inputting,
accessing, producing and transferring data using the appropriate
hardware and software.
ELEMENT Italicized terms are elaborated in the Range of Variables
1. Plan and prepare for task 1.1. Requirements of task are determined in accordance with
to be taken undertaken the required output.
1.2. Appropriate hardware and software are selected
according to task assigned and required outcome.
1.3. Task is planned to ensure that OH & S guidelines
and procedures are followed.
1.4. Client -specific guidelines and procedures are
followed.
1.5. Required data security guidelines are applied in
accordance with existing procedures.
2. Input data into computer 2.1. Data are entered into the computer using appropriate
program/application in accordance with company
procedures.
2.2. Accuracy of information is checked and information is
saved in accordance with standard operating procedures.
2.3. Inputted data is stored in storage media according to
requirements.
2.4. Work is performed within ergonomic guidelines.
3. Access information 3.1. Correct program/application is selected based on job

using computer requirements.
3.2. Program/application containing the information
required is accessed according to company
procedures.
3.3. Desktop icons are correctly selected, opened and
closed for navigation purposes.
3.4. Keyboard techniques are carried out in line with OH & S
requirements for safe use of keyboards.
2
4. Produce output/ data using 4.1. Entered data are processed using appropriate
computer system software commands.
4.2. Data are printed out as required using computer
hardware /peripheral devices in accordance with
standard operating procedures.
4.3. Files and data are transferred between compatible
systems using computer software, hardware/peripheral
devices in accordance with standard operating
procedures.
5. Use basic functions of a 5.1. Information requirements for internet search are
www-browser to locate established.
information 5.2. Browser is launched.
5.3. Search engine is loaded.
5.4. Appropriate search criteria/or URL of site is entered.
5.5. Relevant links are followed to locate required
information.
5.6. Useful pages are bookmarked or printed as
required.
6. Maintain computer 6.1. Procedures for ensuring security of data, including
equipment and systems regular back-ups and virus checks are implemented in
accordance with standard operating procedures.
6.2. Basic file maintenance procedures are implemented in
line with the standards operating procedures.
2
RANGE OF VARIABLES
VARIABLE RANGE
1 Hardware and 1.1 Personal computers

peripheral devices 1.2 Networked systems
1.3 Communication equipment
1.4 Printers
1.5 Scanners
1.6 Keyboard
1.7 Mouse
1.8 Voice/Data logger
2 Software Software includes the following but are not limited to:
2.1 Word processing packages
2.2 Database packages
2.3 Internet
2.4 Spreadsheets
2.5 Client Specific Software
3 OH & S guidelines 3.1 OHS guidelines
3.2 Enterprise procedures
4 Storage media Storage media include the following but are not limited to:
4.1 Diskettes
4.2 CDs
4.3 Zip disks
4.4 hard disk drives, local and remote
4.5 Optical drives
5 Ergonomic guidelines 5.1 Types of equipment used
5.2 Appropriate furniture
5.3 Seating posture
5.4 Lifting posture
5.5 Visual display unit screen brightness
6 Desktop icons 6.1 Icons include the following but not limited to:
6.2 Directories/folders
6.3 Files
6.4 Network devices
6.5 Recycle bin
6.6 Program icons
2
7 Maintenance 7.1 Creating and managing more space in the hard disk and
other peripherals
7.2 Reviewing programs
7.3 Deleting unwanted files
7.4 Backing up files
7.5 Checking hard drive for errors
7.6 Using up to date anti-virus programs
7.7 Cleaning dust from internal and external surfaces
2
EVIDENCE GUIDE
1 Critical aspects of Assessment must show that the candidate:
competency 1.1 Selected and used hardware components correctly and
according to the task requirement
1.2 used basic software applications to create new files and
documents
1.3 Produced accurate and complete data in accordance with the
requirements
1.4 Used appropriate devices and procedures to transfer
files/data accurately
1.5 Used basic functions of a www-browser to locate
information.
2 Underpinning 2.1 Basic ergonomics of keyboard and computer user
knowledge 2.2 Main types of computers and basic features of different
operating systems
2.3 Main parts of a computer
2.4 Storage devices and basic categories of memory
2.5 Relevant types of software
2.6 General security, privacy legislation and copyright
2.7 Viruses
2.8 OH & S principles and responsibilities
2.9 Calculating computer capacity
2.10 Productivity Application
2.11 Business Application
2.12 System Software
3 Underpinning skills 3.1 Reading and comprehension skills required to interpret work
instruction and to interpret basic user manuals.
3.2 Communication skills to identify lines of communication,
request advice, follow instructions and receive feedback.
3.3 Technology skills to use equipment safely including
keyboard skills.
4 Method of The assessor may select two of the following assessment methods to
assessment objectively assess the candidate:
4.1 Direct Observation and Oral Questioning

4.2 Practical demonstration
5 Resource implication 5.1 Computer hardware with peripherals
5.2 Appropriate software
6 Context of 6.1 Assessment may be conducted in the workplace or in a simulated
Assessment environment
2
UNIT OF COMPETENCY : MAINTAIN AN EFFECTIVE RELATIONSHIP WITH
CLIENT/CUSTOMERS
UNIT DESCRIPTOR : This unit covers the knowledge, skills and attitudes and
values required in building and maintaining an effective
relationship with clients, customers and the public.
1. Maintain a clean and 1.1 Uniform and personal grooming maintained to
hygienic environment assignment requirements.
1.2 Personal presence maintained according to
employer standards.
1.3 Visible work area kept tidy and uncluttered.
1.4 Equipment stored according to assignment
requirements.
2. Meet client/customer 2.1 Client requirements identified and understood by
requirements referral to the assignment instructions.
2.2 Client requirements met according to the assignment
instructions.
2.3 Changes to client’s needs and requirements
monitored and appropriate action taken.
2.4 All communication with the client or customer is clear
and complied with assignment requirements.
3. Build credibility with 3.1 Client expectations for reliability, punctuality and
customers/clients appearance adhered to.
3.2 Possible causes of client/customer dissatisfaction
identified, dealt with recorded according to employer
policy.
3.3 Client fully informed of all relevant security matters in
a timely manner and according to agreed reporting
procedures.
3
RANGE OF VARIABLES
VARIABLE RANGE
1. Personal Presence May include:
1.1 Stance
1.2 Posture
1.3 Body Language
1.4 Demeanor
1.5 Grooming
2. Employer Standards May include:
2.1 Standing Orders
3. Client Requirements May include:
3.1 Assignment Instructions
3.2 Post Orders
3.3 Scope to modify instructions/orders in light of
changed situations
4. Assignment May conveyed in:
Instructions 4.1 Writing
4.2 Verbally
4.3 Electronically
5. Client Needs and May be detected by:
Requirements 5.1 Review of the client brief and/or assignment
instructions
5.2 Discussion with the client/customer
6. Appropriate Action May include:
6.1 Implementing required changes
6.2 Referral to appropriate employer personnel
6.3 Clarification of client needs and instructions
7. Customers May include:
7.1 All members of the public
3
EVIDENCE GUIDE
1. Critical aspects of Assessment requires that the candidate:

competency 1.1 Maintained a professional image.
1.2 Interpreted client/customer requirements from
information contained in the client brief and/or
assignment instructions.
1.3 Dealt successfully with a variety of client/customer
interactions.
1.4 Monitored and acted on changing client or customer
needs.
1.5 Met client/customer requirements.
1.6 Built credibility with customers/clients
2. Underpinning 2.1 Uniform and personal grooming requirements f the
knowledge and employer and the client
attitudes 2.2 Occupational health and safety requirement for the
assignment
3. Underpinning skills 1.1 Attention to detail when completing client/employer
documentation
1.2 Interpersonal and communication skills required in
client contact assignments
1.3 Customer service skills required to meet
client/customer needs
1.4 Punctuality
1.5 Customer Service
1.6 Telephone Technique
1.7 Problem Solving and Negotiation
1.8 Maintaining Records
implications 4.1 Assessment Centers/Venues
4.2 Accredited Assessors
4.3 Modes of Assessment
4.4 Evaluation Reports
4.5 Access to a relevant venue, equipment and materials
4.7 Logbooks
4.8 Operational manuals and makers/customers’
instructions
4.9 Assessment instruments, including personal planner
and assessment record book
5. Method of Competency may be assessed through:
assessment 5.1 Written Test
5.2 Demonstration with questioning
5.3 Observation with questioning
6. Context of 6.1 Assessment may be conducted in the workplace or in a
Assessment simulated environment.
3
UNIT OF COMPETENCY : MANAGE OWN PERFORMANCE
UNIT DESCRIPTOR : This unit covers the knowledge, skills and attitudes in
effectively managing own workload and quality of work.
1. Plan for completion of 1.1 Tasks accurately identified.
own workload
1.2 Priority allocated to each task.
1.3 Time lines allocated to each task or series of tasks.
1.4 Tasks deadlines known and complied with whenever
possible.
1.5 Work schedules are known and completed with agreed time
frames.
1.6 Work plans developed according to assignment
requirements and employer policy.
1.7 Uncompleted work or tasks detailed and responsibility for
completion passed to incoming shift or other
appropriate persons.
2. Maintain quality of 2.1 Personal performance continually monitored against
performance agreed performance standards.
2.2 Advice and guidance sought when necessary to
achieve or maintain agreed standards.
2.3 Guidance from management applied to achieve or
maintain agreed standards.
2.4 Standard of work clarified and agreed according to
employer policy and procedures.
3. Build credibility with 3.1 Client expectations for reliability, punctuality and
customers/clients appearance adhered to.
3.2 Possible causes of client/customer dissatisfaction
identified, dealt with recorded according to employer
policy.
3.3 Client fully informed of all relevant security matters in a
timely.
3
RANGE OF VARIABLES
VARIABLE RANGE
1. Tasks 1.1 May be identified through:
1.1.1 Assignment Instructions
1.1.2 Verbal Instructions by Senior Staff
1.1.3 Policy Documents
1.1.4 Duty Statements
1.1.5 Self Assessment
1.2 May be:

1.2.1 Daily tasks
1.2.2 Weekly tasks
1.2.3 Regularly or irregularly occurring tasks
2. Performance May include:

Standards 2.1 Assignment Instructions
2.2 Procedures established in policy documents
3
EVIDENCE GUIDE

competency 1.1 Planned for completion of own workload.
1.2 Assessed verbal or written work plan through
observation and discussion of site and employer
requirements.
1.3 Demonstrated capacity to complete task within
specified time frame.
1.4 Maintained quality of own performance.
2. Underpinning knowledge 2.1 Site and assignment requirements
and attitudes 2.2 Employer policy on performance management
2.3 Indicators of appropriate performance for each area of
responsibility
2.4 Steps for improving or maintaining performance
3. Underpinning skills 3.1 Capacity to plan and prioritize work loads and
requirements
3.2 Time and task management
implications 4.1 Assessment Centers/Venues
4.2 Accredited Assessors
4.3 Modes of Assessment
4.4 Evaluation Reports
4.5 Access to relevant venue, equipment and materials
4.7 Logbooks
4.8 Operational manuals and makers’/customers’
instructions
4.9 Assessment Instruments, including personal planner
and assessment record book
5. Method of Competency may be assessed through:
assessment 5.1 Written Test
5.2 Demonstration
5.3 Observation
5.4 Questioning
6. Context of 6.1 Competency may be assessed in the workplace or in a simulated
assessment work setting.
3
CORE COMPETENCIES
UNIT OF COMPETENCY: JOURNALIZE TRANSACTIONS
UNIT CODE: HCS412301
UNIT DESCRIPTOR: This unit covers the knowledge, skills, and attitudes in
logging/recording business transactions in an accounting journal.
Range of Variables
1. Prepare chart of accounts 1.1 Nature of business is determined
based on client information
1.2 List of asset, liability, equity, income,
and expense account titles are
prepared in accordance with industry
practices
1.3 Accounting manual is prepared in
accordance with industry practice
2. Analyze documents 2.1 Documents are gathered, checked and
verified in accordance with verification
and validation processes
2.2 Account titles are selected in
accordance with standard selection processes
3. Prepare journal entry 3.1 Journals are prepared in accordance

with industry practice and generally
accepted accounting principles/Philippine
Financial Reporting Standards for
transactions and events.
3.2 Debit account titles are determined in
accordance with chart of accounts
3.3 Credit account titles are determined in
accordance with chart of accounts
3.4 Explanation to journal entry is prepared in
accordance with the nature of transaction
3.5 Journal entries are prepared with 100%
accuracy
3
RANGE OF VARIABLES
VARIABLE RANGE
1. Business May include but are not limited to:
A. Nature of Business:
1.1 Manufacturing
1.2 Trading
1.3 Services
B. Forms of Organization:
1.1 Single proprietorship
1.2 Partnership
1.3 Corporation
2. Assets May include but are not limited to:
2.1 Cash and Cash Equivalents
2.2 Receivables
2.3 Inventories
2.4 Prepayments
2.5 Property, plant and equipment
2.6 Other Assets
3. Liabilities May include but are not limited to:
3.1 Accounts payables
3.2 Loans payables
3.3 Notes payables
3.4 Income tax payables
3.5 Accrued Expenses
3.6 Other Liabilities
4. Equity May include but are not limited to:
4.1 Capital
4.2 Drawing
4.3 Retained Earnings
5. Income May include but are not limited to:
5.1 Sales
5.2 Interest Income
5.3 Dividend income
5.4 Rent income
5.5 Service Income
5.6 Other Income
6. Expenses May include but are not limited to:
6.1 Salaries/wages
6.2 Rent expense
6.3 Utilities expense
6.4 Depreciation
6.5 Supplies
6.6 Repairs and Maintenance
6.7 Transportation
3
7. Documents May include but are not limited to:
7.1 Sales invoice
7.2 Vouchers
7.3 Official receipts
7.4 Purchase invoice
8. Account titles May include but are not limited to:
8.1 Assets
8.2 Liabilities
8.3 Equities
8.4 Income
8.5 Expense
9. Journals May include but are not limited to:
9.1 General Journal
9.2 Cash Receipts Journals
9.3 Cash Payments Journals
9.4 Sales Journal
9.5 Purchase Journal
9.6 General Ledger
10. Transactions and events May include but are not limited to:
10.1 Routine/daily transactions
10.2 End of the month transaction to
update the books of accounts
10.3 End of the accounting year
transactions to close the books of
accounts
11. Debit account titles May include but are not limited to:
11.1 Cash
11.2 Receivables
11.3 Expenses
11.4 Inventories
11.5 Property, Plant and Equipment
12. Credit account titles May include but are not limited to:
12.1 Sales
12.2 Loans payables
12.3 Interest income
12.4 Cash
38

EVIDENCE GUIDE
1. Critical aspects of competency Assessment requires evidence that the

candidate:
1.1 Prepared chart of accounts
1.2 Analyzed documents
1.3 Prepared journal entry
2. Underpinning knowledge 2.1 Accounting principles/Philippine
Financial Reporting Standards
2.2 Accounting equation
3. Underpinning skills 3.1 Using four (4) fundamental
mathematical operations
3.2 Reading and comprehension skills
3.3 Communication skills
3.4 Computer operation skills
4. Resource implications The following resources MUST be
provided:
4.1 Workplace: real or simulated work
area
4.2 Appropriate tools and equipment
4.3 Materials/supplies relevant to the
activity
5. Method of assessment Competency MUST be assessed
through:
5.1 Written Examination
5.2 Work Related Project
6. Context of assessment 6.1 Competency may be assessed in
the workplace or in a simulated
work setting.
39

UNIT OF COMPETENCY: POST TRANSACTIONS
UNIT DESCRIPTOR: This unit covers the knowledge, skills, and attitudes
in posting transactions manually.
Range of Variables
1. Prepare ledger 1.1 Ledger for the list of asset, liability,
and equity account titles are
prepared in accordance with the Chart of
Accounts
1.2 Ledger for the list of income and
expense account titles are
prepared in accordance with the
Chart of Accounts
2. Transfer journal entries 2.1 Journal entries are transferred in
chronological order
2.2 Postings are done with 100%
accuracy
3. Summarize ledger 3.1 Debits & Credits for each ledger
account are added correctly
3.2 Balances are extracted with 100%
accuracy.
40
--
RANGE OF VARIABLES
VARIABLE RANGE
1. Ledger May include but are not limited to:

1.1 General Ledger
1.2 Subsidiary Ledger
1.2.1 Accounts Receivables
1.2.2 Accounts Payables
1.2.3 Property, Plant and Equipment
1.2.4 Payroll
2. Assets, liabilities, and equity May include but are not limited to:
account titles 2.1 Cash
2.2 Receivables
2.3 Inventories
2.4 Property, plant and equipment
2.5 Accounts Payable
3. Income and Expenses account titles May include but are not limited to:
3.1 Sales
3.2 Salaries
3.3 Rent Income
3.4 Rent Expense
3.5 Purchases
3.6 Taxes and Licenses
3.7 Utilities
3.8 Stationery and Supplies
3.9 Insurance and Bonds
3.10 Transportation and Travel
4. Journal entries May include but are not limited to:

4.1 routine journal entries
4.2 adjusting journal entries
4.3 closing entries
4
EVIDENCE GUIDE

candidate:
1.1 Prepared ledger
1.2 Transferred journal entries
1.3 Summarized each ledger account



provided:
area
activity
5. Method of assessment Competency MUST be assessed through:

6. Context of assessment 6.1 Competency may be assessed in the

workplace or in a simulated work
setting
4
UNIT OF COMPETENCY: PREPARE TRIAL BALANCE
listing accounts, transferring and summarizing trial
balances from a ledger.
Range of Variables
1. List account titles 1.1 Asset, liability, and equity

account titles are listed in
accordance with Chart of Account
1.2 Income and expense account
titles are listed in accordance with
Chart of Accounts
2. Transfer balances from the ledger 2.1 Asset, liability, and equity balances are
transferred in accordance with Chart of
Accounts
2.2 Income and expense balances are
transferred in accordance with Chart
of Accounts
3. Summarize trial balance 3.1 Debits and credits are totaled with
100% accuracy
3.2 Trial Balances are extracted with
100% accuracy.
4
RANGE OF VARIABLES
VARIABLE RANGE
1. Assets, liability and equity account titles May include but are not limited to:
1.1 Cash
1.2 Receivables
1.3 Inventories
1.4 Loans Payable
2. Income and expense account titles May include but are not limited to:
2.1 Sales
2.2 Rent Income
2.3 Rent Expense
2.4 Depreciation
3. Trial Balances May include but are not limited to:

3.1 Preliminary Trial Balance
3.2 Adjusted Trial Balance
3.3 Post-Closing Trial Balance
4
EVIDENCE GUIDE

candidate:
1.1 Transferred ledger balances
1.2 Summarized trial balance
1.3 Prepared trial balance



provided:
area
activity

through:

setting.
4
UNIT OF COMPETENCY: PREPARE FINANCIAL REPORTS
preparing financial reports manually.
Range of Variables
1. Prepare financial statements 1.1 Worksheet is prepared using the
prescribed format
1.2 Income statement is prepared in
accordance with generally accepted
accounting principles/Philippine
1.3 Statement of Changes in Equity is
prepared in accordance with
generally accepted accounting
principles/Philippine Financial
Reporting Standards
1.4 Balance Sheet is prepared in accordance
with generally accepted accounting
principles/Philippine Financial
Reporting Standards
1.5 Statement of Cash Flow is prepared in
accounting principles/Philippine Financial
Reporting Standards
1.6 Financial statements are prepared in
accounting principles/Philippine
2. Analyze financial statements 2.1 Financial Statements are analyzed in
accordance with prescribed format.
2.2 Report on financial analysis is prepared
in accordance with industry
requirements.
4
RANGE OF VARIABLES
VARIABLE RANGE
1. Financial statements May include but are not limited to:

1.1 Balance sheet
1.2 Income statement
1.3 Cash Flow Statement
2. Report May include but are not limited to:

2.1 Monthly
2.2 Quarterly
2.3 Annually
4
EVIDENCE GUIDE

candidate:
1.1 Prepared financial statements
1.2 Analyzed financial statements
1.3 Prepared report on financial analysis

2.2 Financial analysis


provided:
area
activity
5. Method of assessment Competency MUST be assessed through:


setting.
4
UNIT OF COMPETENCY: REVIEW INTERNAL CONTROL SYSTEM
reviewing and determining extent of compliance with a firm’s
internal control manual.
Range of Variables
1. Check policy compliance 1.1 Internal control manual is
prepared/updated in accordance with
industry practice
1.2 Compliance is checked and
validated in accordance with the
internal control system
2. Prepare policy compliance report 2.1 Policy compliance reports are

prepared in accordance with the
internal control system
2.2 Policy compliance reports are
submitted to management for
validation.
2.3 Policy compliance reports are filed
for future reference.
4
RANGE OF VARIABLES
VARIABLE RANGE
1. Accounting Reports May include but are not limited to:

1.1 Monthly reports
1.2 Quarterly compliance reports
1.3 Annual compliance reports
2. Policy compliance May include but are not limited to:

2.1 Sales policy
2.2 HR Policies
5
EVIDENCE GUIDE

candidate:
1.1 Prepared internal control manual
1.2 Prepared compliance reports
2. Underpinning knowledge 2.1 Internal control principles

2.2 Management policies

3.4 Computer/calculator operation
skills

provided:
area
activity

through:

workplace or in a simulated
work setting.
5
SECTION 3 TRAINING STANDARDS
This set of standards provides Technical and Vocational Education and Training
(TVET) providers with information and other important requirements to consider when
designing training programs for Bookkeeping NC III.
This includes information on curriculum design, training delivery, trainee entry

requirements, tools and equipment, training facilities, and trainers qualification.
3.1 CURRICULUM DESIGN
Course Title: Bookkeeping

NC Level: NC III
Nominal Training Duration: 20 HOURS (Basic Competencies)
24 HOURS (Common Competencies)
248 HOURS (Core Competencies)
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.
To obtain this, all units prescribed for this qualification must be achieved.
BASIC COMPETENCIES
Suggested Nominal Training Duration: 20 Hrs.
Assessment
Unit of Competency Learning Outcomes Methodology Approach
1. Lead workplace 1.1 Communicate  Group  Observation
communication information about discussion  Interviews
workplace  Role Play
processes.
 Brainstorming
1.2 Lead workplace
discussions.
1.3 Identify and
communicate
issues arising in the
workplace
5
Assessment
Unit of Competency Learning Outcomes Methodology Approach
2. Lead small teams 2.1 Provide team  Lecture  Demonstration
leadership.  Demonstration  Case studies
2.2 Assign  Self-paced
responsibilities (modular)
among members
2.3 Set performance
expectation for
team members
2.4 Supervise team
performance
3. Develop and 3.1 Identify relevant  Direct  Written test
practice negotiation information in observation  Practical/
skills planning  Simulation/ performance
negotiations
role playing test
3.2 Participate in
 Case studies
negotiations
3.3 Document areas for
agreement
4. Solve workplace 4.1 Explain the  Direct  Written test
problem related analytical techniques observation  Practical/
to work activities 4.2 Identify the  Simulation/role performance
problem. playing test
4.3 Determine the  Case studies
possible cause/s of the
problem.
5. Use 5.1 Explain the  Direct  Written test

mathematical analytical techniques observation  Practical/
concepts and 5.2 Identify  Simulation/ performance
techniques mathematical tools role playing test
and techniques to
 Case studies
solve problem
5.3 Apply
mathematical
procedures/
solution
5.4 Analyze results
6. Use relevant 6.1 Identify appropriate  Direct  Written test

technologies technology observation  Practical/
6.2 Apply relevant  Simulation/ performance
technology role playing test
6.3 Maintain/ enhance  Case studies
relevant
technology
5
COMMON COMPETENCIES
Assessment
Unit of Competency Learning Outcomes Methodology
Approach
1. Maintain an effective 1.1 Maintain a  Group  Demonstration
relationship with professional image Discussion  Observation
clients/customers 1.2 Meet client/customer  Power Point  Interviews/
requirements Presentation Questioning
1.3 Build credibility with
customers/clients
2. Manage own 2.1 Identify tasks  Group  Demonstration

performance accurately Discussion  Observation
2.2 Allocate priority to  Power Point  Interviews/
each task Presentation Questioning
2.3 Allocate time lines to
each task
2.4 Meet and comply
deadlines
2.5 Know and comply
with work schedules
2.6 Develop work plans
2.7 Monitor personal
performance
2.8 Get advice and
guidance from
management
2.9 Apply guidance from
management
2.10 Clarify standard of
work
3. Apply quality 3.1 Assess clients  Group  Demonstration
standards needs Discussion  Observation
3.2 Assess own work  Interaction  Interviews/
3.3 Engage in quality Questioning
improvement
5
Assessment
Approach
4. Perform computer 4.1 Identify and explain the  Lecture  Interviews/
operations functions, general  Group Questioning
features and capabilities Discussion  Demonstration
of both hardware and  Tutorial or  Observation
software self-pace
4.2 Prepare and use
appropriate hardware
and software according
to task requirement
4.3 Use appropriate
devices and
procedures to
transfer files/data
4.4 Produce accurate
and complete data
according to the
requirements
CORE COMPETENCIES
Course Title: BOOKKEEPING

NC Level: NC III
Assessment
Approach
1. Journalize 1.1 Prepare chart of  Lecture/  Written

transactions accounts Demonstration Examination
 OJT  Demonstration
1.2 Analyze  Observation
documents
1.3 Prepare journal

entry
5
2. Post 2.1 Prepare ledger  Lecture/  Written
transactions Demonstration Examination
2.2 Transfer journal  OJT  Demonstration
entries  Observation
2.3 Summarize
ledger
3. Prepare trial balance 3.1 List account titles  Lecture/  Written

Demonstration Examination
3.2 Transfer  OJT  Demonstration
balances from the  Observation
ledger
3.3 Summarize trial

balance
4. Prepare financial 4.1 Prepare financial  Lecture/  Written

reports statements Demonstration Examination
4.2 Analyze financial  Observation
statements
5. Review internal 5.1 Check policy  Lecture/  Written

control system compliance Demonstration Examination
5.2 Prepare policy  Observation
compliance
report
3.2 TRAINING DELIVERY
The delivery of training should adhere to the design of the curriculum.

Delivery should be guided by the 10 basic principles of competency-based TVET.
 The training is based on curriculum developed from the competency

standards;
 Learning is modular in its structure;
 Training delivery is individualized and self-paced;
 Training is based on work that must be performed;
 Training materials are directly related to the competency standards and
the curriculum modules;
5
 Assessment is based in the collection of evidence of the
performance of work to the industry required standard;
 Training is based both on and off-the-job components;
 Allows for recognition of prior learning (RPL) or current
competencies;
 Training allows for multiple entry and exit; and
 Approved training programs are nationally accredited.
The competency-based TVET system recognizes various types of delivery modes, both
on and off-the-job as long as the learning is driven by the competency standards specified by
the industry. The following training modalities may be adopted when designing training
programs:
 The dualized mode of training delivery is preferred and recommended. Thus

programs would contain both in-school and in-industry training or fieldwork
components. Details can be referred to the Dual Training System (DTS)
Implementing Rules and Regulations.
 Modular/self-paced learning is a competency-based training modality wherein the

trainee is allowed to progress at his own pace. The trainer just facilitates the training
delivery.
 Peer teaching/mentoring is a training modality wherein fast learners are given the
opportunity to assist the slow learners.
 Supervised industry training or on-the-job training is an approach in training

designed to enhance the knowledge and skills of the trainee through actual
experience in the workplace to acquire specific competencies prescribed in the
training regulations.
 Distance learning is a formal education process in which majority of the instruction

occurs when the students and instructor are not in the same place. Distance learning
may employ correspondence study, audio, video or computer technologies.
 Project-based instruction is an authentic instructional model strategy in which

students plan, implement and evaluate projects that have real world applications.
3.3 TRAINEE ENTRY REQUIREMENTS
Trainees or students wishing to gain entry into these qualifications should possess the
following 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
5
3.4 TOOLS AND EQUIPMENT
LIST OF TOOL, EQUIPMENT AND MATERIALS

BOOKKEEPING – NC III
Recommended list of tools, equipment and materials for the training of a

minimum of 25 trainees for Bookkeeping NC III are as follows:
TOOLS EQUIPMENT MATERIALS

QTY SPECIFICATION/ QTY SPECIFICATION/ QTY SPECIFICATION/
DESCRIPTION DESCRIPTION DESCRIPTION
1 pc. Stapler 1 unit Computer/Laptop 25 pcs. Pencils

25 pcs Calculators 1 unit Aircon unit 25 pcs. Pencil Erasers
1 unit LCD Projector 25 pcs. Ballpens
1 unit Teacher’s Table/Chair 25 pcs. Ruler
25 pcs. Arm Chairs 25 pcs. Journals (assorted

columns)
1 pc. White Board 25 pcs. Ledger
25 pcs. Worksheets (assorted)
1 box Acetate
3 pcs. Marker
Diskettes/CD
25 pcs. Envelopes ( Long)
25 pcs. Registration Forms
1 pc. Teacher’s Record
Book
50 pcs Worksheets (Asstd.)
1 pc. Marker Ink

25 pcs. Ledger Book
1 box Staple Wire
5
3.5 TRAINING FACILITIES*
Based on a class intake of 25 students/trainees
Space Requirement Size in Meters Area in Sq. Total Area in Sq.

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.
Note:
* The course may be held or conducted in hotels and similarly situated

locations.
* The course may be conducted on-line or internet-based training.
5
3.6 TRAINER’S QUALIFICATIONS FOR BOOKKEEPING NC III
BOOKKEEPING – NC III
TRAINER QUALIFICATION
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
3.7 INSTITUTIONAL ASSESSMENT
Institutional Assessment is undertaken by trainees to determine their

achievement of units of competency. A certificate of achievement is issued for
each unit of competency.
60
SECTION 4 NATIONAL ASSESSMENT AND CERTIFICATION ARRANGEMENTS
4.1 To attain the national Qualification of Bookkeeping NC III the candidate must demonstrate
competence through project-type assessment covering all the units listed in Section 1.
Successful candidates shall be awarded a National Certificate signed by the TESDA
Director General.
4.2 Assessment shall focus on the core units of competency. The basic and common units
shall be integrated or assessed concurrently with the core units.
4.3 The following are qualified to apply for assessment and certification:
4.3.1 Graduates of formal, non-formal and informal including enterprise-based

training programs
4.3.2 Experienced Workers (wage employed or self-employed)
4.4 Reassessment is allowed only after one month from the date of assessment. Reassessment
for a National Certificate shall be done only on the task/s that the candidate did not
successfully achieve.
4.5 A candidate who fails the assessment for two (2) consecutive times will be required to go
through a refresher course before taking another assessment.
4.6 Only certified individuals in this Qualification may be nominated by the industry
sector for accreditation as competency assessor.
4.7 Only accredited competency assessors are allowed to conduct competency assessment,
however, trainees who are accredited competency assessors are not allowed to assess
their trainees.
4.8 Assessment of competence must be undertaken only in the TESDA accredited assessment
center. The performance assessment (demonstration of competence), however, may be
done in any venue or workplace duly designated by an accredited assessment center.
4.9 The guidelines on assessment and certification are discussed in detail in the "Procedures
Manual on Assessment and Certification" and "Guidelines on the Implementation of the
Philippine TVET Qualification and Certification System (PTQCS)"
61

COMPETENCY MAP
BOOKKEEPING NC III
Lead workplace
COMPETENCIES
Lead small teams Develop and practice

communication negotiation skills
BASIC
Use mathematical Use relevant

Solve problems related
concepts & techniques technologies
to work activities
Maintain an effective
Perform computer
COMPETENCIES
Apply quality standards relationship w/ clients &

operations
COMMON
customers
Manage own
performance
COMPETENCIES
Journalize
Post transactions Prepare trial balance
transactions
CORE
Prepare financial reports Review internal control

system
62
DEFINITION OF TERMS
Account is a formal record that represents, in words, money or other unit of measurement,
certain resources, claims to such resources, transactions or other events that result in changes
to those resources and claims
Accounting is the recording and reporting of financial transactions, including the

origination of the transaction, its recognition, processing, and summarization in the
FINANCIAL STATEMENTS
Accounting equation is assets equals liabilities plus equity. (A = L + E)
Accounting period/year is a period of 12 consecutive months chosen by an entity as its

ACCOUNTING period which may or may not be a calendar year.
Accounts Payable is the amount owed to a CREDITOR for delivered goods or completed
services
Accounts receivable are amounts collectible from its customers. It is the claim against a
DEBTOR for an uncollected amount, generally from a completed transaction of sales or
services rendered.
Adjusting journal entries are accounting entries to account for a periods changes,
omissions or other financial data required to be reported "in the books"
Adjusted Trial Balance reflects totals after the adjusting entries are posted to the general
ledger.
Asset represents future benefit to the company with reliable measurement
Accounting Manual is a document prepared to provide bookkeepers with direction and

guidance in connection with those bookkeeping requirements of entities
Balance is the Sum of DEBIT entries minus the SUM of CREDIT entries in an ACCOUNT.
If positive, the difference is called a DEBIT BALANCE; if negative, a CREDIT BALANCE
Balance Sheet reports the financial position at a point in time (end of the quarter or
year).
Bookkeeping is the recording of all financial transactions undertaken by a business (or

an individual). A bookkeeper (or book-keeper), sometimes called an accounting clerk in the
is a person who keeps the books of an organization. The organization might be a business,
a charity or even a local sports club
Business is the social science of managing people to organize and maintain collective
productivity toward accomplishing particular productive goals, which is usually to generate
profit
6
Capital is called equity.
Cashusually refers to money in the form of liquid currency, such as banknotes or coins.
Cash Payments Journal is a book used to record all payments made in cash such as
for accounts payable, merchandise purchases, and operating expenses; also termed cash
disbursements journal
Cash Receipts Journals is a book used to record all collections made in cash
such as for accounts receivable , merchandise sold, and interest income.
Chart of Accounts is a systematic listing of all accounts used by an entity.
Closing entries are prepared after the financial statements have been completed.
Corporation - is a form of doing business pursuant to a charter granted by government.
Credit (cr) - means an entry to the right hand side of an account. Entry on the right side of a
DOUBLE-ENTRY BOOKKEEPING system that represents the reduction of an ASSET or
expense or the addition to a LIABILITY or REVENUE. (See DEBIT.)
Debit (dr) - means an entry to the left hand side of an account. Entry on the left side of
a DOUBLE-ENTRY BOOKKEEPING system that represents the addition of an ASSET or
expense or the reduction to a LIABILITY or REVENUE. (See CREDIT.)
Depreciation is the process of allocating the cost of property, plant and equipment assets to
the periods that will benefit from its use
Dividend income is income received from ownership shares in a corporation. A dividend

is a distribution to a corporations stockholders usually in cash;
Documents are bases of recording transactions in bookkeeping. This may include but not
limited to sales invoice and official receipts.
Drawing is when a business proprietor draws money for personal needs
Equity represents the residual claims of owners
Expenses represent the outflow of assets (or increases in liabilities) due to a company’s
operating activities.
Financial statements report the business activities during the year and the financial
condition at the end of the year. It is also the presentation of financial data including
BALANCE SHEETS, INCOME STATEMENTS and STATEMENTS OF
6
CASH FLOW, or any supporting statement that is intended to communicate an entity's
financial position at a point in time and its results of operations for a period then ended.
Generally accepted accounting standards (GAAP) determine what to record, when

to record, and amount to record. It is also the rules, and procedures necessary to define
accepted accounting practice at a particular time.
General Journal is the most basic of journals. It is a chronological list of transactions.
General Ledger is the collection of all ASSET, LIABILITY, owners EQUITY,

REVENUE, and expense accounts. This is a book of accounts in which data from transactions
recorded in journals are posted and thereby classified and summarized. Also called ledger.
Income is the inflow of REVENUE during a period of time. This also money received by
a person or organization because of effort (work), or from return on investments.
Income Statement shows the components of net income in detail. It is the summary of
the effect of REVENUES and expenses over a period of time.
Income Taxes Payable is income taxes due including current portion of deferred taxes.
Interest Income includes amounts from interest on all interest-bearing deposits and
accounts.
Internal Control is the process designed to provide reasonable assurance regarding

achievement of various management objectives such as the reliability of financial reports.
Inventories are products on hand for sale to customers.
Journal is a book where all transactions are initially recorded.
Journal entry are the logging of business transactions and their monetary value into
the t-accounts of the accounting journal as either debits or credits. A journal entry is
usually backed up with a piece of paper; a receipt, a bill, an invoice, or some other
direct record of the transaction; making them easy to record and to maintain traceability for
each transaction.
Journalize transactions is the process of recording a business transaction in a journal.
Ledger is a tool used for classifying and summarizing information about increases,
decreases, and balances of items in the chart of accounts.
6
Liability represents obligations, payables or debts owed. DEBTS or obligations owed by
one entity (DEBTOR) to another entity (CREDITOR) payable in money, goods, or services
Loans Payable is the account title used to record amounts to be paid for borrowed money.
This is also called Notes Payable.
Notes Payable is the account title used to record amounts to be paid for borrowed money
and evidenced by a promissory note. This is also called Loans Payable.
Official receipts is a document issued to acknowledge receipt of cash.
Partnership is a form of entity with two or more owners. Relationship between two or
more persons based on a written, oral, or implied agreement whereby they agree to carry
on a trade or business for profit and share the resulting profits.
Philippine Financial Reporting Standards often known as PFRS are a set of

accounting standards. They are issued by the Financial Reporting Standards Council.
[FRSC].
Post Closing Trial Balance is balance sheet in trial balance form.
Preliminary Trial Balance is a listing of the accounts in the general ledger and their
balances as of a specified date. A trial balance is usually prepared at the end of an
accounting period and is used to see if additional adjustments are required to any of the
balances.
Posting is the process of transferring figures from the journal to the ledger accounts
Property Plant and Equipment are assets used in the production of goods and services
Purchase invoice is a bill from a vendor for specific materials or supplies furnished or
services rendered. It is called sales invoice from the point of view of the seller.
Purchases Journal. This is a payable system involves a Purchases Journal -- in which

all incoming merchandise invoices are recorded.
Ratio Analysis is the comparison of actual or projected data for a particular company to
other data for that company or industry in order to analyze trends or relationships
Receivables are amounts of money due from customers or other DEBTORS
Rent expense is the expenditure made to cover the rental for the premises.
Rent income is money received by a person or organization from rental of premises

and/or other assets.
6
Retained Earnings are profits of the business that have not been paid out to the owners as
of the balance sheet date.
Revenue represents the inflow of assets (or decrease in liabilities) due operating activities.
This may include sales of products, merchandise, and services; and earnings from
INTEREST, DIVIDEND, rents.
Routine journal entries Recurring financial activities reflected in the accounting records
in the normal course of business.
Salaries/wages expense is an account title used to record salaries, wages, and benefits an
employee receives from an employer.
Sales Journal This is a receivables system involves a Sales Journal -- in which all
invoices outgoing to customers are recorded.
Sales invoice is a document issued by a vendor for specific materials or supplies furnished
or services rendered. It is called purchase invoice from the point of view of the seller.
Sole Proprietorship is a form of entity with one owner and the simplest possible form of
business.
Statement of Cash Flow reports sources and uses of cash. This is one of the basic
financial statements that are required as part of a complete set of financial statements
prepared in conformity with generally accepted accounting principles. It categorizes net cash
provided or used during a period as operating, investing and financing activities, and
reconciles beginning and ending cash and cash equivalents
Statement of Changes in Equity explains the changes in contributed capital and retained
earnings during the period.
Subsidiary Ledger is a group of subsidiary accounts the sum of the balances of which is
equal to the balance of the related control account in the general ledger
Transactions and events are recorded as they occur, recorded even if cash is not received
or paid and affects the accounting equation.
Trial balance confirms that accounts are still in balance.
Utilities expense is an account title used to record amount incurred on heat, light, water,
and power.
Vouchers is a written record of expenditure, disbursement, or completed transaction.
Worksheet is a document or schedule in which a bookkeeper uses to gather information to

substantiate an account balance.
6
ACKNOWLEDGEMENTS
The Technical Education and Skills Development Authority (TESDA) wishes to extend
thanks and appreciation to the Professional Bookkeepers Association of the Philippines, Inc. (PBAPI)
and the many representatives of business, industry, academe and government agencies who rendered
their time and expertise to the development and validation of these Training Regulations.
THE TECHNICAL/INDUSTRY EXPERTS:
DR. ROSALINDA D. EVANGELISTA MR. FAUSTINO D. EVANGELISTA

President President
Professional Bookkeepers Association of Asian Institute of Certified Bookkeepers, Inc.
the Philippines, Inc. 2343 Onyx St., Bgy. La Paz
Unit 310, BSA Mansion, Benavidez St. Makati City
Legaspi Village, Makati City
MS. ANA MARIA D. DE CASTRO

Director MS. LOIDA NERY- LAO
Professional Bookkeepers Association of Admission Officer/Registrar
the Philippines, Inc. Asian Institute of Certified Bookkeepers, Inc.
Unit 310, BSA Mansion, Benavidez St. 2343 Onyx St., Bgy. La Paz, Makati City
Legaspi Village, Makati City
The PARTICIPANTS in the National Validation of these Training Regulations
Ms. Divinia Z. Jugueta Dr. Ramon E. Woo, Jr.

President (FY 2006-2007) School Director
PICPA- North ACSAT Center, Cubao, Quezon City
Mr. Henry L. Koa Ms. Felisa C. Lim
Liaison Officer, Owner
Debbie Karen Koa-Lim & Associates Security Business Agency
Ms. Jacqueline T. Lim Mr. Marcos T. Lim
Secretary, Marcos T. Lim, CPA Operations Mgr., PBCOM Finance Corp.
Mr. Josue M. Lorenzo Mr. William Que
Comptroller, PBCOM Finance Corp. Owner, William Que, CPA
Ms. Anita V. Ogena Ms. Eden D. Sarne
Owner, A.V. Ogena & Associates Accountant, ELEKTRO WERK, INC.
Ms. Katherine U. Sobremonte Ms. Lolita P. Tang
CPA, Public Practitioner CPA, Lolita C. Po, CPAs
Ms. Jeannette D. Tolentino Ms. Merilyn S. Torre
Practitioner, Jeannette D. Tolentino, CPA CPA, Public Practitioner
Ms. Josephine B. Velasco Ms. Amelia T. Uy
CPA, Public Practitioner Owner, Amelia T. Uy, CPA
Ms. Alma Cecilia G. Abesamis Ms. Joan O. Agino
Secretary, Lolita C. Po, CPAs Sales Admin. Staff, Goldwast Marine Export, Inc.
Ms. Angeles S. Aragon Ms. Evelyn E. Atienza
Auditor, E.E. Atienza & Associates Owner, E.E. Atienza & Associates
68
Ms. Donabel T. Chua Ms. Manolito B. dela Cruz
CPA- Chua, Medina and Associates Auditor, Triple A Car Rental Services
Ms. Virginia R. Delatina Ms. Melinda C. De Vera
Liaison Officer, RSA Dilino Acct’g. Office Bookkeeper, Jetco Bus. Mgn’t. Services
Ms. Georgina N. Fungo Ms. Eralyn A. Hintay
Bookkeeper, DZJ Jugueta & Associates Bookkeeper, Ayson Acct’g. & Bus. Center
Ms. Lorna Inductivo Ms. Marie Grace R. Jaluague
Bookkeeper, Foundation for Dev’t. Bookkeeper, Ocampo, Mendoza & Co., CPAs
Alternatives, Inc.
Ms. Cynthia V. Jose
Jose, Jose & Company, CPAs
Members of the TESDA
Board TESDA EXCOM
The MANAGEMENT and STAFF of the TESDA Secretariat
 QSO
 TESDA Regional Offices
69

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BOOKKEEPING NC III

HEALTH, SOCIAL, AND OTHER COMMUNITY

TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY

SECTION 1 BOOKKEEPING NC III QUALIFICATION 1

SECTION 2 COMPETENCY STANDARDS 2 - 51

SECTION 3 TRAINING STANDARDS 52 - 60

3.1 Curriculum Design 52 - 56

SECTION 4 NATIONAL ASSESSMENT AND

SECTION 1 BOOKKEEPING NC III QUALIFICATION

The BOOKKEEPING NC III Qualification consists of competencies that a person must

The Units of Competency comprising this Qualification include the following:

CODE NO. BASIC COMPETENCIES

CODE NO. COMMON COMPETENCIES

CODE NO. CORE COMPETENCIES

A person who has achieved this Qualification is competent to be:

UNIT OF COMPETENCY : LEAD WORKPLACE COMMUNICATION

UNIT CODE : 500311109

1. Methods of communication 1.1. Non-verbal gestures

UNIT CODE : 500311110

2. Assign responsibilities 2.1. Duties, and responsibilities are allocated having

1. Work requirements 1.1. Client Profile

2. Team member’s concerns 2.1. Roster/shift details

3. Monitor performance 3.1. Formal process

4. Feedback 4.1. Formal process

5. Performance issues 5.1. Work output

5. Methods of Competency may be assessed through:

UNIT CODE : 500311111

2. Participate in 2.1 Criteria for successful outcome are agreed upon

1. Preparing for 1.1 Background information on other parties to the

4. Questioning 4.1 Direct

Assessment requires evidence that the candidate:

UNIT CODE : 500311112

4. Provide 4.1. Report on recommendations are prepared

1. Analytical techniques 1.1. Brainstorming

1. Critical aspects of Assessment requires evidence that the candidate:

2. Underpinning 2.1. Competence includes a thorough knowledge and

UNIT CODE : 500311113

2. Apply mathematical 2.1 Mathematical techniques are applied based on the

3. Analyze results 3.1 Result of application is reviewed based on expected and

1. Mathematical techniques May include but are not limited to:

2. Appropriate action 2.1 Review in the use of mathematical techniques

1. Critical Aspects of Assessment requires evidence that the candidate:

2. Underpinning 2.1 Fundamental operation (addition, subtraction, division,

3. Underpinning Skills 3.1 Applying mathematical computations

4. Resource The following resources MUST be provided:

5. Methods of Competency may be assessed through:

6. Context for 6.1. Competency may be assessed in the work place or in a

UNIT CODE : 500311114

UNIT DESCRIPTOR : This unit of competency covers the knowledge, skills,

ELEMENT PERFORMANCE CRITERIA

1. Study/select appropriate 1.1. Usage of different technologies is determined

2.1. Relevant technology is effectively used in carrying out

3.1. Maintenance of technology is applied in accordance

2. Management concepts May include but not limited to:

3. Industry standard operating 3.1. Written guidelines relative to the usage of

4. Manufacturer’s operating 4.1 Written instruction/manuals of specific

5. Occupational health and 5.1 Relevant statutes on OHS

6. Appropriate action 6.1 Implementing preventive maintenance

1. Critical aspects of Assessment requires evidence that the candidate:

2. Underpinning 2.1 Awareness on technology and its function