Accounting and Finance Level Ii: Based On March 2021, Curriculum Version II
Accounting and Finance Level Ii: Based On March 2021, Curriculum Version II
Accounting and Finance Level Ii: Based On March 2021, Curriculum Version II
LEVEL II
Based on March 2021,Curriculum Version II
November , 2022
Adama, Ethiopia
I
Acknowledgment
Ministry of Labor and Skills wish to extend thanks and appreciation to the many representatives
of TVET instructors and respective industry experts who donated their time and expertise to the
development of this Teaching, Training and Learning Materials (TTLM).
2
Table of Content
Acknowledgment ...................................................................................................................... 2
Table of Content ........................................................................................................................ 3
Introduction to the Module ........................................................................................................ 5
Module Instruction .................................................................................................................... 6
Unit One: Prepare for work ................................................................................................ 7
1.1 Work instructions ............................................................................................................ 8
1.1.1 Job Specification ............................................................................................................. 9
1.2 OHS requirements ......................................................................................................... 10
1.2.1 Workplace hazards ........................................................................................................ 11
Self-Check 1............................................................................................................................ 14
Unit Two: Sort Items. ........................................................................................................ 15
2.1 Definition of Sort .......................................................................................................... 16
2.2 Benefits of sort activity ................................................................................................. 16
2.3 Preparing and implementing plan .................................................................................. 17
2.4 Identify all items. .......................................................................................................... 18
2.5 Listing Necessary and unnecessary items. ..................................................................... 18
2.5.1 Places of where unnecessary items accumulate .............................................................. 19
2.6 Use Red tag strategy. ..................................................................................................... 21
2.6.1 Red-tag Holding areas ................................................................................................... 21
2.6.2 Steps/procedures in Red tagging .................................................................................... 22
Self-Check-2 ........................................................................................................................... 28
Operation sheet 2..................................................................................................................... 29
LAP Test 2 .............................................................................................................................. 29
Unit Three: Set all items in order. ................................................................................... 30
3.1 Explanation of the second pillar of 5S – Set in order...................................................... 31
3.2 Benefits of set in order .................................................................................................. 31
3.3 Implementing the Second Pillar of 5S – Set in order ...................................................... 33
3.3.1 Plan and procedures for set in order ............................................................................... 34
3.3.2 Evaluating current locations and deciding best locations................................................ 37
3.4 Set in order strategies .................................................................................................... 38
3.4.1 Motion Economy strategy ............................................................................................. 39
3.4.2 Visual control Strategy .................................................................................................. 39
Page 3 of 69 Ministry of Labor and Applying 5S Procedures Version -1
Skills November,2022
Author/Copyright
Self-Check 3............................................................................................................................ 40
Operation sheet 3..................................................................................................................... 40
LAP Test 3 .............................................................................................................................. 42
Unit Four: Perform shine activities. ................................................................................ 43
4.1 Definition of Shine ........................................................................................................ 44
4.2 Benefits of shine............................................................................................................ 45
4.3 Tools and materials used to implement shine ................................................................. 46
4.4Plan and procedures for shine activities .............................................................................. 48
4.4.1 Implements shine activity procedures. ........................................................................... 49
4.4.2 Inspection...................................................................................................................... 51
4.4.3 Inspection steps ............................................................................................................. 52
Self-Check 4............................................................................................................................ 56
Operation sheet 4..................................................................................................................... 57
LAP Test 4 .............................................................................................................................. 58
Unit Five: Standardize 5S ................................................................................................. 59
5.1 Standardizing 5S activities ............................................................................................ 60
5.2 Implementing 5S Workplace Organization and Standardization..................................... 60
5.2.1 5S Standardization in the Seiri/Sort ............................................................................... 61
5.2.2 5S Standardization in the Seiton/Set in Order ................................................................ 61
5.2.3 5S Standardization in the Seiso/Shine ............................................................................ 61
5.2.4 5S Standardization in Seiketsu/Standardize ................................................................... 62
5.2.5 5S Standardization in Shitsuke/Sustain .......................................................................... 62
Self-Check -5 .......................................................................................................................... 63
Unit Six: Sustain 5S ........................................................................................................... 64
6.1. Preparing plan and sustaining 5S activities. ................................................................... 65
Self-check:6 ............................................................................................................................ 68
Reference ................................................................................................................................ 69
Confined spaces also present a work hazard. The National Institute of Occupational Safety and
Health defines "confined space" as having limited openings for entry and exit and unfavorable
natural ventilation, and which is not intended for continuous employee occupancy. Spaces of this
kind can include storage tanks, ship compartments, sewers, and pipelines. Confined spaces can pose
a hazard not just to workers, but also to people who try to rescue them.
Noise also presents a fairly common workplace hazard: occupational hearing loss is the most
common work-related injury in the United States, with 22 million workers exposed to hazardous
noise levels at work and an estimated $242 million spent annually on worker's compensation for
hearing loss disability. Noise is not the only source of occupational hearing loss; exposure to
chemicals such as aromatic solvents and metals including lead, arsenic, and mercury can also cause
hearing loss.
Temperature extremes can also pose a danger to workers. Heat stress can cause heat stroke,
exhaustion, cramps, and rashes. Heat can also fog up safety glasses or cause sweaty palms or
dizziness, all of which increase the risk of other injuries. Workers near hot surfaces or steam also
are at risk for burns. Dehydration may also result from overexposure to heat. Cold stress also poses
a danger to many workers. Over-exposure to cold conditions or extreme cold can lead to
hypothermia, frostbite, trench foot, or chilblains. Electricity poses a danger to many workers.
Electrical injuries can be divided into four types:
fatal electrocution,
electric shock,
Burns, and falls caused by contact with electric energy.
Vibrating machinery, lighting, and air pressure (high or low) can also cause workrelated illness and
injuries. Asphyxiation is another potential work hazard in certain situations. Musculoskeletal are
avoided by the employment of good ergonomic design and the reduction of repeated strenuous
This unit is developed to provide you the necessary information regarding the following content
coverage and topics:
Prepare and implementing plan.
Performing cleaning.
Identify all items.
List Necessary and unnecessary items.
Red tag strategy.
. Evaluate and placing unnecessary items.
Record and quantifying necessary items.
Report performance results.
Check regularly necessary items.
This unit will also assist you to attain the learning outcomes stated in the cover page. Specifically,
upon completion of this learning guide, you will be able to:
Prepare and implementing plan.
Perform cleaning.
Identify all items.
List Necessary and unnecessary items.
Use red tag strategy.
. Evaluate and placing unnecessary items.
Record and quantifying necessary items.
Report performance results.
Check regularly necessary items.
Problems and annoyances in the work flow are reduced, communication between workers is
improved, and product quality is increased, and productivity is enhanced. If the first pillar is not
well implemented, the following types of problems occur:
I. The factory or a workshop becomes increasingly crowded and hard to work in.
II. Unnecessary lockers, shelves, cabinets and items make communication between employees
difficult.
III. Time is wasted in searching for parts and tools.
IV. Increase unnecessary maintenance cost of unneeded inventory and machinery.
V. Excess stock-on-hand hides other types of problems in production.
VI. Unneeded items and equipment make it harder to improve the process flow
1. Evaluate and take pictures of the work area. It’s extremely important to take pictures during this
evaluation step since referencing them after improvements have been made can be very
enlightening. To help you get started use also a 5S evaluation form.
2. Identify and red tag the items you no longer need.
3. Decide what to do with the tagged items.
Once these items are identified, they can be held in a “Red Tag Holding Area” for a period of time
to see whether they are needed, disposed of, relocated, or left exactly where they are.
There are two red-tag holding areas: local and central holding areas. Local red-tag holding area is
used to manage the flow of red-tagged items with in a local department orproduction area. Central
red-tag holding area is used to manage the flow of items that cannot or should not be disposed of by
individual departments or production area. Usually central red-tag holding area is used by an
organization that is launching a companywide red-tagging effort
Organizing a team
Organizing supplies
Organizing a time or schedule to perform red-tagging
Deciding a local-tag holding area
Page 22 of 69 Ministry of Labor and Applying 5S Procedures Version -1
Skills November,2022
Author/Copyright
Planning for disposal of red-tagged items
People from outside a department can be valuable members on a red-tagging team since they tend
to see the area with a fresh eye. Hence, it is helpful to partner with other departments or production
areasItems:
a) In the manufacturing area items like inventory (warehouse and inprocess inventory),
equipment, and space are targets for red tags. Warehouse inventory include material, parts,
products etc.
b) Areas: It is better to define a smaller area and evaluate it well than to define a larger area and
not be able to evaluate it fully in available time.in creating red-tagging teams.
Three main factors determine whether an item is necessary or not. These factors are:
The usefulness of the item to perform the work at hand. If the item isn’t needed it
Should be disposed of.
The frequency with which the item is needed. If it is needed infrequently it can be
Stored away from the work area.
The quantity of the item needed to perform this work. If it is needed in limited
Quantity the excess can be disposed or stored away from the work area.
Each company must establish its own red-tagging criteria and each department may customize this
standard to meet its local needs.
The best way to carry out red-tagging is to do the whole target area quickly, if possible, in one or
two days. In fact, many companies choose to red-tag their entire factory during a one or two day
period. Red-tagging should be a short and powerful event. You should red-tag all items you
question, without evaluating what to do with them
In this step, the red-tag criteria established in step 3 are used to evaluate what to do with red-tagged
items. Options include:
Throw it away.
Sell it.
Return it to the vendor.
Lend it out.
Distribute it to a different part of the company.
Send it to the central red-tag holding area
Treatment Description
Throw it away Dispose of as scrap or incinerate items that are useless or unneeded for any
purpose.
Sell Sell off to other companies items that are useless or unneeded for any purpose
Return Return items to the supply company
Lend out Lend items to other sections of the company that can use them on a temporary
basis
Distribute Distribute items to another part of the company on a permanent basis.
Central red- Send items to the central red-tag holding area for redistribution, storage, or
tag area disposal.
Ideally, unnecessary equipment should be removed from areas where daily production activities
take place. However, large equipment and equipment or machine attached to the floor may be
expensive to move. It is sometimes better to leave this equipment where it is unless it interferes
with daily production activities or prevents workshop improvements. Label this unneeded and
difficult to move equipment with a “freeze” red tag, which indicates that its use has been “frozen,”
but that it will remain in place for the time being.
Each company or organization needs to create its own system for logging and tracking necessary
information as red-tagging takes place. The documentation system may involve a written logbook
in each department and in the central red tag holding area. Or it may involve entering data from the
red-tags into a computer system. Whatever the system, documenting results is an important part of
the red-tagging process. It allows the company to measure the improvement and savings produced
as a result of the restaging effort. As it is indicated in step 4, the red-tags should be designed to
support the documentation process.
Determine in advance approximately how many red-tags each workplace should use. An average of
four red-tags per employee should be used. This means a workshop with 30 employees should need
about 120 red tags. In addition when you find a shelf full of items which are difficult to decide, we
don’t have to be tempted to attach one red-tag for the whole shelf. Because this can lead to
confusion when we want to dispose of these items in the shelve. Therefore, avoid this temptation
and attach individual tags to individual items.
When red-tagging is completed the factory or workshop is usually dotted with empty spaces – a
sign of real progress. Then the layout of equipment’s and worktables can be changed to occupy the
free space. Companies or organizations who think they need to build a new factory for a production
of new products/ services should first apply the sort activity or the red-tag strategy so that they
could get plenty of free space.
Answer all the questions listed below. Illustrations may be necessary to aid some
explanations/answers. Write your answers in the sheet provided in the next page.
LAP Test 2
Instructions: Given necessary templates, workshop, tools and materials you are required to
perform the following tasks.
Task 1: Perform a sorting stage in 5S of materials, tools and equipment at your work place.
Prepare plan
General clean activities.
Location, storage and indication methods.
Prepare and usetools/ equipment.
Place and assign Items.
Return and assign items.
Report performance of results.
Check each item.
This unit will also assist you to attain the learning outcomes stated in the cover page. Specifically,
upon completion of this learning guide, you will be able to:
Prepare plan.
Perform general cleaning activities.
Decide location, storage and indication methods.
Prepare and use tools or equipment.
Placeand assign Items.
Return and assign items.
Report performance results.
Check each item
Motion wastes
The waste of unsafe conditions The set in order step is actually at the core of so many important
business principles such as safety, ergonomics, quality, inventory control, productivity, standard
work, the visual workplace and employee morale. Also it is the core of standardization. This is
because the workplace must be organized before any type of standardization can be implemented
effectively. Standardization means creating a consistent way of doing or carrying out tasks. When
we think of standardization, we have to think about anyone.Lock the following figure how to set in
order of materials and equipment’s
standard ization
of where thinght
are kept
communic
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standardiz
ation
set in
inventory
order operation
standard
standard ization
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clerical Drawing
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There are principles helpful in deciding the best locations for parts, equipment’s, and machinery, as
well as tools by removing motion wastes. Motion wastes are unnecessary movements created when
people move their trunks, feet, arms, and hands more than needed to perform a given operation.
These wastes lead to waste of time, energy and effort. These motion wastes can be minimized by
locating parts, equipment’s, and machinery in the best locations possible. More important than
removing motion wastes is asking why it occurs. By asking ‘why’ we can find the methods of
manufacturing that work and approach the zero-waste mark. Eliminating the unnecessary motions
from existing operations is called Motion improvement. And finding ways to eliminate the whole
operations to remove the wastes is called Radical improvement.
The principles that are helpful to eliminate or reduce motions that operators make are:
Principle 1: Start and end each motion with both hands moving at once.
Principle 2: Both arms should move symmetrically and in opposite directions.
Principle 3: Keep trunk motions to a minimum.
Principle 4: Use gravity instead of muscle.
Principle 5: Avoid zigzagging motions and sudden changes in direction.
Principle 6: Move with a steady rhythm.
Principle 7: Maintain a comfortable posture with comfortable motions.
Principle 8: Use the feet to operate on and off switches for machines where practical.
Principle 9: Keep materials and tools close and in front
Principle 10: Arrange materials and tools in the order of their use.
Principle 11: Use inexpensive methods for feeding in and sending out materials.
Principle 12: Stand at a proper height for the work to be done.
Principle 13: Make materials and parts easy to pick up.
Principle 14: Make handles and grips in efficient, easy-to-use shapes and positions.
i. Make a floor plan or area diagram of the workplace you wish to study. Show the location of
specific parts, inventory, tools, jigs, dies, equipment and machinery.
ii. Draw arrows on the plan showing the work flow between items in the workplace. There should
be at least one arrow for every operation performed. Draw the arrows in the order that the
operations are performed, and number them as you go.
iii. Look carefully at the resulting “spaghetti diagram”. Can you see places where there is
congestion in the work flow? Can you see ways to eliminate waste?
iv. Make a new 5S Map to experiment with a better layout for this work place. Again, draw and
number arrows to show the flow of operations performed.
v. Analyze the efficiency of the new layout (the after map), based on the principles explained in
the above.
Signboard strategy: uses signboards to identify what, where, and how many. The three main types
of signboards are:
Location indicators that show where items go.
Item indicators that show what specific items go in those places.
Amount indicators that show how many of these items belong there .
Operation sheet 3
• Operation title: Set-in order
• Purpose: To implement Set-in order in the work place
• Instruction: By following steps in implementing Set-in order, apply them at your work place.
• Tools and requirement:
1. PPE
2. Cart
3. Ladder
Steps in doing the task
1. Locate items in the workplace according to their frequency of use.
2. Place frequently used items near the place of use.
3. Store infrequently used items away from the place of use.
4. Store items together if they are used together, and store them in sequence in which they are
used.
5. Device a just let go arrangement for tools. This approach involves suspending tools from a
retractable cord just within reach so that they will automatically go back in to their correct
storage position when released.
6. Make storage places larger than the items stored there so that they are physically easy to
remove and put back
7. Eliminate the variety of jigs, tools and dies needed by creating a few jigs, tools and dies that
serve multiple functions.
Task 1: Perform Set in Order of materials, tools and equipment at your work place.
Prepare plan.
Implement shine activities.
Prepare tools and equipment.
Shine activityprocedures.
Report performance results
Conduct regular shining activities
This unit will also assist you to attain the learning outcomes stated in the cover page. Specifically,
upon completion of this learning guide, you will be able to:
Prepare plan.
Implement shine activities.
Prepare necessary tools and equipment.
Implement shine activityprocedures.
Report performance results
Conduct regular shining activities
Cleaning is so important because when we clean an area, we are also doing some inspection or
checking of machinery, equipment, and work conditions. An operator cleaning a machine can find
many mal-functions. When a machine is covered with oil, soot, and dust, it is difficult to identify
any problems that may be developing. While cleaning the machine, however, one can easily spot oil
leakage, a crack developing on the cover, or loose nuts and bolts. Once these problems are
recognized, they are easily fixed.
It is said that most machines breakdowns begin with vibration (due to loose nuts and bolts), with
introduction of foreign particles such as dust (due to the crack on the cover, for instance), or with
inadequate oiling and greasing. For this reason shine is useful to make discoveries while cleaning
machines. Hence, shine means cleaning the workplace’s floors, equipment and facilities, provide
inspection at the same time, and ensure that they are in good operating condition.
Shine activities can play an important part in bringing work efficiency and safety. Cleanliness is
also linked with the morale of employees and their awareness of improvements. Factories or
workshops that do not implement the shine pillar suffer the following types of problems:
1. Poor morale and inefficiency at work. This could be due to dirty windows that can pass only
little light.
2. Unable to see or find defects in dark and messy workplaces.
3. Slipping and injuries can be created due to puddles of oil and water on the floor.
4. Frequent breakdown of machines due to insufficient check-ups and maintenances which in turn
leads to late deliveries.
5. Low and unsafe operating machines due to insufficient checkups and maintenance which in turn
leads to hazard and accidents.
6. Defects will result due to shaving cuts getting mixed in to production or assembly processes.
7. Shaving cuts can get in to people’s eyes and create injuries.
8. Low morale due to filthy work environments.
Sponge oil
Broom detergent s
Screws etc…
Step 2: Determine Shine Assignments Workplace cleanliness is the responsibility of everyone who
works there. Each employee should be assigned specific area to clean. To do these two methods can
be used:
A 5S Assignment Map – shows all the target areas for shine activity and who is responsible for
cleaning them. By marking on 5S Map, the shine assignments can be shown.
A 5S schedule – shows in detail that is responsible for cleaning which areas on which days
and times of the day. Then this schedule should be posted in the work area.
A 5S schedule – shows in detail that is responsible for cleaning which areas on which days
and times of the day. Then this schedule should be posted in the work area.
Choosing targets and tools. Define what will be cleaned in each area and what supplies
and equipment will be used.
4.4.2 Inspection
As discussed earlier, it is natural to do a certain amount of inspection while implementing shine
activities. Once daily cleaning and periodic major cleanups become a habit, we can start
incorporating systematic inspection procedures in to the shine procedures. Even when equipment in
the workplace appears to function normally, it may be developing many problems. Always when
machines or other equipment begin to show sign of minor, sporadic malfunctions, the operators not
the maintenance people notice it first. Therefore, it is important to consider the operators
information about the equipment.
Daily cleaning or inspection can help to find these problems and solve them.
The targets for inspection are similar to the targets of shine activities. These include machines,
equipment’s, jigs, and dies, cutting tools and measuring instruments.
In principle, the people who carry out inspection on a particular machine should be the same people
who operate the machine. But most often one person can operate several machines at a time (as in
multi-process handling). In this case, it is good to involve line supervisors and group leaders in the
First all of the items to be inspected should be listed then an inspection checklist should be prepared
based on the listed inspection items. The following shows an example of an inspection checklist.
When implementing inspection, use all your senses to detect abnormalities. Inspection is not simply
a visual activity. There are some ways to detect abnormalities. These are
Look closely at how the machine works and watch for slight defects (e.g. oil leakage, debris
scattering, deformation, wear, warping, mold, missing items, lopsidedness, inclinations,
color changes).
Listen closely for changes in the sounds the machine makes while operating (e.g. sporadic
sounds, odd sounds).
Use your nose to detect burning smells or other unusual odors (e.g. burning rubber)
All equipment abnormalities or slight defects should be fixed or improved. There are two
approaches to do these:
Requests of Maintenance: In the some cases, a defect or problem may be difficult for the operator
to hand alone and immediately. In this situation, the operator should attach a maintenance card to
the site of the problem in order to make it visible. He or she can also issue maintenancecompany to
request help from the maintenance department. It is also good to log requested maintenance on to a
checklist of needed maintenance activities. Once a requested maintenance is taken care and its
result confirmed, the activity should be checked off in the ‘confirmation’ column of the checklist.
The maintenance card should then be retrieved from the machine where it is attached
Task 1: Identify and prepare tools and materials for implementing shine activity.
This unit will also assist you to attain the learning outcomes stated in the cover page. Specifically,
upon completion of this learning guide, you will be able to:
Standardizing 5S activities.
Standardize 5S.
Kept workplace.
Standardizeis an essential bridge between Shine and the last step of 5S is to standardize. By
systematizing the method to 5S through standardization, it can be confirmed that organizational
efforts are continued in due course through a sustainable approach. If an organization fails to
standardize work processes then it can cause disordered and inefficient work over time. It is helpful
to give employees opportunities to play a dynamic role in the standards development. An
outstanding technique to accomplish this is to plan and print out 5S sheets of audit that can be used
by anyone who is examining an area on a particular day. Lock at thefollowing picture
2. What is the use of arranging necessary items in good order in implementing the 5S?
i. _______________________
ii. _______________________
iii. _______________________
iv. _______________________
Cleaning up workplace.
This unit will also assist you to attain the learning outcomes stated in the cover page. Specifically,
upon completion of this learning guide, you will be able to:
Clean up workplace.
The fifth and final S in the 5S model stands for SUSTAIN, and this is the most difficult of the
stages to implement in practice. It is difficult because this stage circles back on all the prior stages
to ensure that they are being appropriately maintained and updated as necessary. The sustain stage
therefore has two main objectives:
sustaining the current standard as they were agreed upon by the team and
Identifying improvements when the standards are no longer relevant or complete.
An aid that can be used to check whether the standards are sustained is a mini-audit. By writing
short questions on a T-card (a small card in the shape of a T so that it can easily fit a plan board)
everyone can perform a mini audit in an area of their choosing. The cards can include questions
such as; “Are all materials placed at their specified location?”, “is there something missing that you
need to do your job properly or better?”, “are the tools on the shadow board cleaned according to
standard?”
The easiest way to perform such an audit is by linking each T-card to the standards defined in the
previous step, leading to one T-card per standard.
Figure 4 shows an example of a T-card system that is used in a Dutch factory. On the left, a board
with different T-cards is shown on which the mini-audit cards are kept and can be accessed on the
shop floor.
he right picture shows an example of one T-card in the hand of an operator, on which the use of a
team board is assessed.
check yes no
GenerallySustaining is the end result of how well we have performed the previous four S’s. In the
sustainability stage, think of ways to eliminate effort in maintaining an area.Doing things
spontaneously without being told and Educate people so that 5S expands beyond initial limits and
turns into natural standard behavior.
PROCESS/PROCEDURE:
Engage everyone concerned in the creation of rules not just the department heads or
supervisors.
Discuss the rules with everyone concerned. This will result to a feeling of involvement.
Step 2: - Exhibit before and after 5S photos where everyone will see them.
1. ____________________
2. ____________________
3. ____________________
4. ____________________
5. ____________________
6. 5S is a systematized approach to:
1. _____________________
2. _____________________
3. _____________________
7. What can a company gain from 5S?
P. __________________
Q. __________________
C. ___________________
D. ___________________
S. ___________________
M. ___________________
8. What are the benefits of 5S?
A. _______________
B. _______________
C. ________________
D. ________________
E. ________________
F. ________________
4. Journals/publications/magazines
5. Job specifications
7. Journals/publications/magazines
8. job specifications