Accounting Level II

ACCOUNTING AND FINANCE
LEVEL – II
TVET CURRICULUM
Based on December, 2021 (V- I) Occupational
standard (OS)
March, 2022
Adddis Abeba, Ethiopia
Preface
The reformed TVET-System is an outcome-based system. It utilizes the needs of the labor
market and occupational requirements from the world of work as the benchmark and standard
for TVET delivery. The requirements from the world of work are analyzed and documented –
taking into account international benchmarking – as occupational standards (OS).
In the reformed TVET-System, curricula and curriculum development play an important role
with regard to quality driven comparable TVET-Delivery. The Curricula help to facilitate the
training process in a way, that trainees acquire the set of occupational competences (skills,
knowledge and attitude) required at the working place and defined in the occupational
standards (OS).
This curriculum has been developed by a group of professional experts from different
Regional TVET Bureaus, colleges, Industries, Institutes and universities based on the
occupational standard for Accounting and Finance Level II.
The curriculum development process has been actively supported and facilitated by Ministry
of Labor and Skills.
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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- II
Level- II
TVET-Program Design
1.1. TVET-Program Title: Accounting and Finance Level II
1.2. TVET-Program Description

The Program is designed to develop the necessary knowledge, skills and attitude of the
trainees to the standard required by the occupation. The contents of this program are in line
with the occupational standard. The Trainees who successfully completed the Program will
be qualified to work as an Accountant Level II with competencies elaborated in the
respective OS. Graduates of the program will have the required qualification to work in the
Labor and Social Affair sector in the field of Accounting and Finance.
The prime objective of this training program is to equip the Trainees with the identified
competences specified in the OS. Graduates are therefore expected to Use Business
Technology and equipment, Process Customer Accounts and Transactions, Develop
Understanding of the Ethiopian Financial System and Markets, Develop Understanding of
Taxation, Prepare and Use a Personal Budget and Savings Plan, Develop Understanding of
Debt and Consumer Credit, Apply Business Communication in the work place, Produce,
Record & maintain Business Documents and Apply 5S Procedures in accordance with the
performance criteria and evidence guide described in the OS.
1.3. TVET-Program Training Outcomes

The expected outputs of this program are the acquisition and implementation of the following
units of competences:
LSA ACF2 01 1221 Use Business Technology and equipment
LSA ACF2 02 1221 Process Customer Accounts and Transactions
LSA ACF2 03 1221 Develop Understanding of the Ethiopian Financial System and Markets
LSA ACF2 04 1221 Develop Understanding of Taxation
LSA ACF2 05 1221 Prepare and Use a Personal Budget and Savings Plan
LSA ACF2 06 1221 Develop Understanding of Debt and Consumer Credit
LSA ACF2 07 1221 Apply Business Communication in the work place
LSA ACF2 08 1221 Produce, Record & Maintain Business Documents
LSA ACF2 09 1221 Apply 5S Procedures
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Level- II
1.4. Duration of the TVET-Program
The Program will have duration of 640 Hours including the in school/ Institution training
and on-the-job practice or cooperative training time. Such cooperative training based on
realities of the industry, nature of the occupation, location of the TVET institution, and other
factors will be considered in the training delivery to ensure that trainees acquire practical and
workplace experience.
TVET Institution
Cooperative Total Remark
s.no Unit competency training
training hours s
Theory Practical
Use Business Technology and
1. 12 20 8 40
equipment
Process Customer Accounts and
2. 24 16 40 80
Transactions
Develop Understanding of the
3. Ethiopian Financial System and 38 24 8 70
Markets
4. Develop Understanding of Taxation 33 53 24 110
Prepare and Use a Personal Budget

5. 30 46 24 100
and Savings Plan
Develop Understanding of Debt and
6. 27 39 24 100
Consumer Credit
Apply Business Communication in
7. 25 7 8 40
the work place
8. Produce, Record & Maintain 20 32 8 60

Business Documents
9. Apply 5S Procedures 12 20 8 40
Total allotted hour 221 257 152 640 hr

Level- II
1.5. Qualification Level and Certification
Based on the descriptors elaborated on the Ethiopian National TVET Qualification
Framework (NTQF) the qualification of this specific TVET Program is Level II.
The trainee can exit after successfully completing the modules in one level and will be
awarded the equivalent institutional certificate on the level completed. However, only
institutional certificate of training accomplishment will be awarded.
1.6. Target Groups

Any citizen with or without disability who meets the entry requirements under items 1.7
and capable of participating in the training activities is entitled to take part in the Program.
1.7 Entry Requirements

The prospective participants of this program are required to possess the requirements or
directive of the Ministry of Labor and Skills.
1.8 Mode of Delivery

This TVET-Program is characterized as a formal Program on middle level technical skills.
The mode of delivery is co-operative training. The time spent by the trainees in the real work
place/ industry will give them enough exposure to the actual world of work and enable them
to get hands-on experience.
The co-operative approach will be supported with school-based lecture-discussion, simulation

and actual practice. These modalities will be utilized before the trainees are exposed to the
industry environment.
Hence based on the nature of the occupation, location of the TVET institutions, and interest
of the industry alternative mode of cooperative training such as apprenticeships, internship
and traineeship will be employed. In addition, in the areas where industry is not sufficiently
available the established production and service centers/learning factories in TVET
institutions will be used as cooperative training places. The Training-Institution and identified
companies have forged an agreement to co-operate with regard to the implementation of this
program.

Level- II
1.9. TVET-Program Structure
Duration
Unit of Competence Module Code & Title Training Outcomes
(In Hours)
LSA ACF2 01 1221 Use Business LSA ACF2 M01 0322 Using Business  Select and use technology 40 Hr.
Technology and Technology and  Process and organize data
 Maintain technology
equipment equipment
LSA ACF2 08 1221 Producing, LSA ACF2 M02 0322 Producing, Recording &  Select and prepare resources 60
Recording & maintaining Business  Design document
 Produce document
maintaining Documents
 Finalize document
Business
Documents
LSA ACF2 09 1221 Apply 5S LSA ACF2 M03 0322 Applying 5S Procedures  Prepare for work 40
Procedures  Sort items
 Set all items in order.
 Perform shine activities.
 Standardize 5S
 Sustain 5S
LSA ACF2 07 1221 Apply Business LSA ACF2 M04 0322 Applying Business  Obtain and convey workplace 40
Communication information
Communication in the
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Level- II
in the work place work place  Participate in workplace
meetings and discussions
 Complete relevant work related
documents
 Describe team role and scope
 Identify own role and
responsibility within team
 Work as a team member
LSA ACF2 02 1221 Process Customer LSA ACF2 M05 0322 Processing Customer  Identify customer account needs 80
Accounts and Accounts and  Open customer account
 Transfer or close customer
Transactions Transactions
account
 Administer the process
 Provide customer service
 Process basic financial
transactions
 Administer the transaction
process
LSA ACF2 03 1221 Develop LSA ACF2 M06 0322 Developing  Describe what is meant by the 70
understanding of understanding of the Ethiopian financial markets
 Explain the function and role of
the Ethiopian Ethiopian Financial
the National Bank of Ethiopia
Financial system system & markets (NBE)
& markets  Explain Ethiopia's monetary
system
 Explain the key factors that
influence the Ethiopian
economy

Level- II
 Describe the role of regulators
LSA ACF2 05 1221 Prepare & use a LSA ACF2 M07 0322 Preparing & using a  Analyze and discuss budgeting 100
Personal Budget Personal Budget & as a financial tool
 Develop a personal budget
& savings plan savings plan
 Implement and monitor the
personal budget
 Discuss the place of saving and
investing today
 Understand risk as it relates to
saving and investing
 Develop your own savings plan
 Implement your own savings
plan
LSA ACF2 06 1221 Develop LSA ACF2 M08 0322 Developing  Identify and discuss the role of 100
understanding of understanding of Debt credit in society
 Identify and discuss the range
Debt & Consumer & Consumer credits
of credit options available
credits  Identify and discuss costs of
using credit
 Analyze and discuss the
effective use of consumer credit
 Manage personal credit rating
and history
LSA ACF2 04 1221 Develop LSA ACF2 M09 0322 Developing  Identify and discuss the role of 110
understanding of understanding of taxation in the Ethiopian
Taxation Taxation economy

Level- II
 Identify and discuss direct tax
 Identify and discuss indirect
tax
 Identify and discuss stamp duty
tax
 Manage tax liability
*The time duration (Hours) indicated for the module should include all activities in and out of the TVET institution

Level- II
1.10 Institutional Assessment
Two types of evaluation will be used in determining the extent to which training outcomes
are achieved. The specific training outcomes are stated in the modules. In assessing them,
verifiable and observable indicators and standards shall be used.
The formative assessment is incorporated in the training modules and form part of the
training process. Formative evaluation provides the trainee with feedback regarding success
or failure in attaining training outcomes. It identifies the specific training errors that need to
be corrected, and provides reinforcement for successful performance as well. For the teacher,
formative evaluation provides information for making instruction and remedial work more
effective.
Summative Evaluation the other form of evaluation is given when all the modules in the
program have been accomplished. It determines the extent to which competence have been
achieved. And, the result of this assessment decision shall be expressed in the term of
institutional Assessment implementation guidelines..
Techniques or tools for obtaining information about trainees’ achievement include oral or
written test, demonstration and on-site observation.
1.11 TVET Teachers Profile

The teachers conducting this particular TVET Program are B Level and above who have
satisfactory practical experiences or equivalent qualifications.

Level- II
LEARNING MODULE 01 Logo of TVET Provider
TVET-PROGRAMME TITLE: Accounting and Finance - Level II
MODULE TITLE: Using Business Technology and Equipment
MODULE CODE: LSA ACF2 M01 0322
NOMINAL DURATION: 40 Hours
MODULE DESCRIPTION: This module covers the competence required to select, use and
maintain a range of business technology. This technology includes the effective use of computer
software to organize information and data.
LEARNING OUTCOMES
At the end of the module the trainee will be able to:
LO1. Select and use technology
LO2. Process and organize data
LO3. Maintain technology
MODULE CONTENTS:
LO1. Select and use technology (10hr)
1.1. Selecting technology and software applications
1.2. Adjusting Workspace based on ergonomic requirements
1.3. Using technology according to organizational requirements
LO2. Process and organize data (20hr)
2.1 Identifying and opening files and records
2.2 Operating input devices
2.2. Storing data
2.3. Using manuals, training booklets and online help
LO3. Maintain technology (10hr)
3.1 Identifying and replacing used technology consumables
3.2 Carrying out and arranging routine maintenance
3.3. Identifying equipment faults and taking action

Level- II
Learning Methods:
For none Reasonable Adjustment for Trainees with Disability (TWD)
impaired
trainees Low Vision Deaf Hard of hearing Physical impairment
Lecture-  Provide large print text  Assign sign language  Organize the class  Organize the class room
discussion  Prepare the lecture in Audio/video interpreter room seating seating arrangement to be
 Organize the class room seating  Arrange the class room seating arrangement to be accessible for wheelchairs
arrangement to be accessible to trainees to be conducive for eye to eye accessible to users.
 Write short notes on the black/white board contact trainees  Facilitate and support the
using large text  Make sure the luminosity of  Speak loudly trainees who have severe
 Make sure the luminosity of the light of the light of class room is kept  Ensure the attention impairments on their upper
class room is kept  Introduce new and relevant of the trainees limbs to take note
 Use normal tone of voice vocabularies  Present the lecture  Provide Orientation on the
 Encourage trainees to record the lecture in  Use short and clear sentences in video format physical feature of the work
audio format  Give emphasis on visual lecture  Ensure the attention shop
 Provide Orientation on the physical feature and ensure the attention of the of the trainees
of the work shop trainees
 Summarize main points  Avoid movement during
lecture time
 Present the lecture in video
format
 Summarize main points
Demonstratio  Conduct close follow up  use Sign language interpreter  Illustrate in clear &  Facilitate and support the
n  Use verbal description  Use video recorded material short method trainees having severe upper
 Provide special attention in the process of  Ensure attention of the trainees  Use Video recorded limbs impairment to operate
guidance  Provide structured training material equipments/ machines
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention  Assign peer trainees to assist
 Prepare & use simulation  Use gesture of the trainees  Conduct close follow up
 provide tutorial support  provide tutorial  provide tutorial support
(if necessary) support (if necessary
(if necessary)

Level- II
Group  Facilitate the integration of trainees with  Use sign language interpreters  Facilitate the  Introduce the trainees with
discussion group members  Facilitate the integration of integration of their peers
 Conduct close follow up trainees with group members trainees with group
 Introduce the trainees with other group  Conduct close follow up members
member  Introduce the trainees with  Conduct close
 Brief the thematic issues of the work other group member follow up
 Introduce the
trainees with other
group member
 Inform the group
members to speak
loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close  Assign peer trainees
 Provide tutorial support if necessary guidance follow up and  Use additional nominal hours
 provide special attention in the process  Provide tutorial support if guidance if necessary
necessary  Provide tutorial
 provide special attention in the support if necessary
process/practical training  provide special
 Introduce new and relevant attention in the
vocabularies process/ practical
training
 prepare the assignment questions in large  Use sign language interpreter  Provide briefing
Individual text  Provide briefing /orientation on /orientation on the
assignment  Encourage the trainees to prepare and the assignment assignment
submit the assignment in large texts  Provide visual recorded  Provide visual
 Make available recorded assignment material recorded material
questions
 Facilitate the trainees to prepare and
submit the assignment in soft or hard copy

Level- II
ASSESSMENT METHODS:
Interview  Use sign language interpreter  Speak loudly  Use written response
 Ensure or conform whether  Using sign language interpreter if as an option for the
the proper communication necessary trainees having speech
was conducted with the challenges
trainee through the service of
the sign language interpreter
 Use short and clear
questioning
 Time extension
Written test  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using short  Use oral response as
 Use interview as an option if sentences, multiple choices, sentences, multiple choices, true or an option to give
necessary True or False, matching and false, matching and short answers if answer for trainees
 Prepare the exam in audio short answers necessary. having severe upper
format  Avoid essay writing limb impairment
 Assign human reader  Time extension  Time extension for
 (if necessary) trainees having severe
 Time extension upper limb impairment
Demonstration  Brief the instruction or  Use sign language interpreter  Provide activity based assessment  Provide activity based
/Observation provide them in large text  Brief on the instruction of the  Brief on the instruction of the exam assessment
 Time extension exam  Use loud voice  Conduct close follow
 Provide activity-based/  Time extension up
practical assessment method  Time extension
 Time extension

Level- II
ASSESSMENT CRITERIA:
LO1. Select and use technology
 Appropriate technology and software applications are selected to achieve the

requirements of the task
 Workspace, furniture and equipment are adjusted to suit user ergonomic
requirements
 Technology is used according to organizational requirements and in a way which
promotes a safe work environment
LO2. Process and organize data
 Files and records are identified, opened, generated or amended according to task and
organizational requirements
 Input devices are operated according to organizational requirements
 Data is stored appropriately and exit applications without damage to or loss of, data
 Manuals, training booklets and/or online help or help-desks are used to overcome
basic difficulties with applications
LO3. Maintain technology
 Used technology consumables are identified and replaced in accordance with

manufacturer's instructions and organizational requirements
 Routine maintenance is carried out and/or arranged to ensure equipment is
maintained in accordance with manufacturer's instructions and organizational
requirements
 Equipment faults are identified accurately and action is taken in accordance with
manufacturer's instructions or report fault to designated person
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Level- II
Annex: Resource Requirements
Module code: LSA ACF2 M01 0322
Module Title: Using Business Technology and Equipment
Item Category/Item Description/ Quantity Recommended Ratio
No. Specifications (Item: Trainee)
A. Learning Materials
1. TTLM prepared by the trainer 25 1:1
2. Reference Books
2.1 Business technology simplified Ervin M.J., 2010, 5 1:5
B. Learning Facilities & Infrastructure

1. Lecture Room 7*8 m 1 1:25
2. Library 12*15 m 1 1:25
3. Simulation room 6*7 m 1 1:25
C. Consumable Materials
1. A-4 Paper Double A 3 packet 3:25
2. Pen Cello/BIC 2 packet 2:25
3. Marker White board /permanent 5 packet
4. Flip chart 585*810mm/25sheets 3
5. Duster White board 2 pcs
6. Printer cartridge Laser Jet 2 pcs
7. Toner Canon 1 pcs
8. CD CD-R/CD-RW 1 pack
9. Flash SanDisk 8Gb 2 pcs
10. Staples Number 10 pack
D. Tools and Equipments
1. Desktop Computer Del 710 25 1:1
2 Laptop Toshiba icore5 1 for trainer
3. Printer Hp Laser jet 1 1:25
4. Scanner HP 1 1:25
5. Photocopier Cannon 1 1:25
6. Binding machine Unit 1 1:25
7. Stapler Unit 5
8. LCD projector Epson 1 1:25
9. White Board Unit 2
10. Furniture & Fixture Unit 10
11. Divider Unit 10
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Level- II

MODULE TITLE : Produce, Record & Maintain Business Documents
MODULE CODE : LSA ACF2 M02 0322
MODULE DESCRIPTION : This module covers the performance outcomes, skills and
knowledge required to maintain the records ,design and produce various business documents ,
record systems and publications in good order on a day to day basis.
LEARNING OUTCOMES
LO1. Select and prepare resources
LO2. Design document
LO3. Produce document
LO4. Finalize document
LO5. Collate business records
LO6. Update business or records system
LO7. Prepare reports from the business or records system
MODULE CONTENTS:
LO1. Select and prepare resources (5hr)
1.1. Selecting and using technology and software applications
1.2. Producing business documents
1.3. Selecting layout and style of publication
1.4. Ensuring document design
1.5. Discussing and clarifying format and style
LO2. Design document (10hr)
2.1. Opening and generating files and records
2.2. Designing document
2.3. Using a range of functions
2.4. Operating input devices
LO3. Produce document (10hr)
3.1 Completing document production
3.2 Checking document produced
3.3 Storing and saving document
3.4 Using Manuals, training booklets and help-desks
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Level- II
LO 4. Finalize document (10hr)
4.1 Proofreading document
4.2 Making modifications to document
4.3 Naming and Storing document
4.4 Printing and presenting document
LO 5. Collate business records (10hr)
5.1 Identifying individual records or information
5.2 Incorporating individual records or information
5.3 Sorting records in accordance with workplace requirements
5.4 Adhering to security and access requirements
LO 6. Update business or records system (10hr)
6.1 Identifying and recording Control information
6.2 Updating Control information
6.3 Identifying and removing records
LO7. Prepare reports from the business or records system (5hr)
7.1 Interpreting and clarifying requests for reports
7.2 Preparing reports
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Level- II
Learning Methods:
impaired
lecture time
format
 provide tutorial support  provide tutorial  provide tutorial support
(if necessary)

Level- II
 Introduce the
trainees with other
group member
members to speak
loudly
training
questions

Level- II
ASSESSMENT METHODS:
questioning
 Time extension
 Time extension

Level- II
LO.1. Select and prepare resources
 Appropriate technology and software applications are selected and used to

produce required business documents
 Layout and style of publication are selected according to information and
 Document design is ensured to be consistent with company and/or client
requirements, using basic design principles
 Format and style are discussed and clarified with person requesting
document/publication
LO.2 Design document
 Files and records are identified, opened and generated according to task and
 Document is designed to ensure efficient entry of information and to maximize
the presentation and appearance of information
 A range of functions are used to ensure consistency of design and layout
 Input devices are operated within designated requirements
LO3. Produce document
 Document production is completed within designated time lines according to
 Document produced is checked to ensure it meets task requirements for style and
layout
 Document is stored appropriately and document is saved to avoid loss of data
 Manuals, training booklets and/or help-desks are used to overcome basic
difficulties with document design and production
LO4 Finalize document
 Document is proofread for readability, accuracy and consistency in language,
style and layout prior to final output
 Any modifications to document are made to meet requirements
 Document is named and stored in accordance with organizational requirements
and exit the application without data loss/ damage
 Document is printed and presented according to requirements LO5. Identify own
role and responsibility within team
LO5 .Collate business records
 Identify individual records or information which should be incorporated into

business or records system according to organizational criteria
 Records are sorted in accordance with workplace requirements
 Adhere to security and access requirements in accordance with
organizational procedures
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Level- II
LO6. Update business or records system
 Control information is identified and recorded for describing new records to

be incorporated into business or records system
 Control information describing movement or use of records is updated within
business or records system
 Control information in business or records system is accurately recorded and
updated
 Records of completed business activities are identified and removed from
current system for disposal
LO7. Prepare reports from the business or records system
 Requests for reports are interpreted and the content and frequency sought are
clarified, where necessary
 Reports are prepared from business or records system in accordance with
instructions or request
 Reports are prepared in accordance with organizational security and access
procedures

Module Title: Produce, Record & Maintain Business Documents
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Level- II
2. Reference Books
Business information system: an David Kroenke&

2.1 5 1:5
introduction Richard Hatch,1993

2. Library 12*15 m 1 1:25
1. A-4 Paper Double A 3 pack 3:25
2. Pen Cello/BIC 2 pack 1:25
3. Marker White board /permanent 5 pack
6. Printer cartridge Laser Jet 2 pcs
7. Toner Canon 1 pcs
8. CD CD-R/CD-RW 1 pack
9. Flash SanDisk 8Gb 5 pcs
10. Staples Number 10 pack
2. Laptop Toshiba icore5 1 for trainer
3. Printer Hp Laser jet 3 3:25
4. Scanner HP 2 2:25
5. Photocopier Cannon 1 1:25
6. Binding machine Unit 5 1:5
7. Stapler Unit 5
10. Furniture & Fixture Unit 10
11. Divider Unit 10
Logo of TVET
LEARNING MODULE 03
Provider
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Level- II
MODULE TITLE: Applying 5S procedures
MODULE DESCRIPTION: This unit covers knowledge, skills and attitudes required to apply
5S procedures and other standards set by 5S in work place..
LEARNING OUTCOMES
At the end of the module the learner will be able to:
LO1. Prepare for work
LO2. Sort items
LO3. Set workplace in order
LO4 .Perform shine activities
LO5. Standardize 5S
LO6. Sustain 5S system
MODULE CONTENTS:
LO1. Prepare for work (5hr)
1.1. Using instructions to determine job requirements
1.2. Reading and interpreting Job specifications manuals
1.3. Observing OHS requirements
1.4. Using Tools and equipment
1.5. Identifying and checking safety equipment and tools
1.6. Preparing and Using Kaizen Board (Visual Management Board)
LO 2. Sort items (10hr)
2.1. Preparing plan
2.2. Performing Cleaning activities
2.3. Identifying items in the workplace
2.4. Using Red tag strategy for unnecessary items
2.5. Evaluating and placing unnecessary items
2.6. Recording and quantifying necessary items
2.7. Reporting performance results
2.8. checking necessary items
LO 3. Set all items in order (10hr)
3.1. Preparing plan to implement set in order activities
3.2. Performing general cleaning activities.
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Level- II
3.3. Deciding location/Layout, storage and indication methods
3.4. Preparing and using tools and equipment
3.5. Placing Items in their assigned locations
3.6. Returning items to their assigned locations after use
3.7. Reporting performance results
3.8. Checking each item in its assigned location and order
LO4. Perform shine activities (5hr)
4.1. Preparing plan to implement shine activities.
4.2. Preparing and using tools and equipment
4.3. Implementing Shine activity using appropriate procedures
4.4. Reporting performance results using appropriate formats.
4.5. Conducting Regular shining activities
LO 5. Standardize 5S (5hr)
5.1. Preparing and using to standardize 5S activities.
5.2. Preparing and implementing tools and techniques
5.3. following checklists
5.4. Keeping the workplace to the specified standard
5.5. Avoiding problems by standardizing activities
LO 6 Sustain 5S (5hr)
6.1. Preparing and following Plan
6.2. Preparing and implementing Tools and techniques
6.3. Inspecting workplace for compliance to specified standard
6.4. Cleaning up workplace after completion of job
6.5. Identifying situations where compliance to standards is unlikely and take actions
6.6. Recommending improvements
6.7. Following Checklists to sustain activities and report
6.8. Avoiding problems by sustaining activities
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Level- II
LEARNING METHODS:
For None Reasonable Adjustment for Trainees with Disability (TWD)
Impaired
Trainees
Low Vision Deaf Hard of hearing Physical impairment
Lecture-  Provide large print text  Assign sign language interpreter  Organize the class  Organize the class room
discussion  Prepare the lecture in Audio/video  Arrange the class room seating to room seating seating arrangement to be
 Organize the class room seating be conducive for eye to eye arrangement to be accessible for
arrangement to be accessible to trainees contact accessible to wheelchairs users.
 Write short notes on the black/white  Make sure the luminosity of the trainees  Facilitate and support the
board using large text light of class room is kept  Speak loudly trainees who have severe
 Make sure the luminosity of the light  Introduce new and relevant  Ensure the attention impairments on their
of class room is kept vocabularies of the trainees upper limbs to take note
 Use normal tone of voice  Use short and clear sentences  Present the lecture  Provide Orientation on
 Encourage trainees to record the lecture  Give emphasis on visual lecture in video format the physical feature of the
in audio format and ensure the attention of the  Ensure the attention work shop
 Provide Orientation on the physical trainees of the trainees
feature of the work shop  Avoid movement during lecture
 Summarize main points time
 Present the lecture in video format
Demonstration  Conduct close follow up  use Sign language interpreter  Illustrate in clear &  Facilitate and support the
 Use verbal description  Use video recorded material short method trainees having severe
 Provide special attention in the process  Ensure attention of the trainees  Use Video recorded upper limbs impairment to
of guidance  Provide structured training material operate equipments/
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention machines
 Prepare & use simulation  Use gesture of the trainees  Assign peer trainees to
 provide tutorial support  provide tutorial assist

Level- II
(if necessary) support  Conduct close follow up
(if necessary)  provide tutorial support
(if necessary
Group  Facilitate the integration of trainees  Use sign language interpreters  Facilitate the  Introduce the trainees
discussion with group members  Facilitate the integration of trainees integration of with their peers
 Conduct close follow up with group members trainees with group
member  Introduce the trainees with other  Conduct close
 Brief the thematic issues of the work group member follow up
 Introduce the
trainees with other
group member
members to speak
loudly
Exercise  Conduct close follow up and  Conduct close  Assign peer trainees
 Conduct close follow up and guidance
guidance follow up and  Use additional nominal
 Provide tutorial support if necessary
 Provide tutorial support if guidance hours if necessary
 provide special attention in the
process
training
ASSESSMENT METHODS:
 Ensure or conform whether the  Using sign language as an option for the
proper communication was interpreter if necessary trainees having speech
conducted with the trainee challenges
through the service of the sign
language interpreter
 Use short and clear questioning

Level- II
 Time extension
Written  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using  Use oral response as
test  Use interview as an option if necessary sentences, multiple choices, True short sentences, multiple an option to give
 Prepare the exam in audio format or False, matching and short choices, True or False, answer for trainees
 Assign human reader answers matching and short having severe upper
 (if necessary)  Avoid essay writing answers if necessary. limb impairment
 Time extension  Time extension  Time extension for
trainees having severe
upper limb impairment
Demonstrati  Brief the instruction or provide them in  Use sign language interpreter  Provide activity based  Provide activity based
on/ large text  Brief on the instruction of the assessment assessment
Observation  Time extension exam  Brief on the instruction of  Conduct close follow
 Provide activity-based/ practical the exam up
assessment method  Use loud voice  Time extension
 Time extension  Time extension

Level- II
LO 1. Prepare for work
 Work instructions are used to determine job requirements, including method,
material and equipment.
 Job specifications are read and interpreted following working manual.
 OHS requirements, including dust and fume collection, breathing apparatus
and eye and ear personal protection needs are observed throughout the work.
 Tools and equipment are prepared and used to implement 5S.
 Safety equipment and tools are identified and checked for safe and effective
operation.
 Kaizen Board (Visual Management Board) is prepared and used in harmony
with different workplace contexts
LO 3. Set all items in order.
 Plan is prepared to implement set in order activities.
 General cleaning activities are performed.
 Location/Layout, storage and indication methods for items are decided.
 Necessary tools and equipment are prepared and used for setting in order
activities.
 Items are placed in their assigned locations.
 After use, the items are immediately returned to their assigned locations.
 Performance results are reported using appropriate formats
 Each item is regularly checked in its assigned location and order
LO 4 Perform shine activities.
 Plan is prepared to implement shine activities.
 Necessary tools and equipment are prepared and used for shinning activities.
 Shine activity is implemented using appropriate procedures.
 Performance results are reported using appropriate formats.
 Regular shining activities are conducted.
LO 5. Standardize 5S
 Plan is prepared and used to standardize 5S activities.
 Tools and techniques to standardize 5S are prepared and implemented based
on relevant procedures.
 Checklists are followed for standardize activities and reported to relevant
personnel.
 The workplace is kept to the specified standard.
 Problems are avoided by standardizing activities.
LO 6 Sustain 5S.
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Level- II
 Plan is prepared and followed to sustain 5S activities.
 Tools and techniques to sustain 5S are discussed, prepared and implemented
based on relevant procedures.
 Workplace is inspected regularly for compliance to specified standard and
sustainability of 5S techniques.
 Workplace is cleaned up after completion of job and before commencing next
job or end of shift.
 Situations are identified where compliance to standards is unlikely and
actions specified in procedures are taken.
 Improvements are recommended to lift the level of compliance in the
workplace.
 Checklists are followed to sustain activities and report to relevant personnel.
 Problems are avoided by sustaining activities.
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Level- II
Module Title: Applying 5S procedures
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Level- II
Item Description/ Recommended Ratio
Category/Item Quantity
No. Specifications (Item: Learner)
1. TTLM Prepare by Teacher 1 1:25
2. Textbooks 25 1:1
3. Reference Books 5 1:5
3.1. Ethiopia kaizen books 5 1:5
Learning Facilities &
B.
Infrastructure
1. Lecture Room 5*5m 1 1:25
2. Library Standard
3. (etc.) 1 1:25
1. Paper for check list A4 5rim 1:5
2 paper for shop lay out A3 5rim 1:5
5 Color paint 5 1:1
6 Thinner canon 1:5
8 Soap Hand wash 1:1
9 Brush & broom Plastic/ragger 25 1:1
D. Tools and Equipment’s
1. wheel brow Steel 5 1:5
2 Shovel Steel 12 1:2
3 Fork Steel 12 1:2
4 Mask 25 each 1:1
5 Glove Plastic 25 each 1:1
6 Eye glass Plastic 25 each 1:1
7 Helmet Plastic 25 each 1:1
8 Safety Shoe Rubber soul 25 each 1:1
9 Waste segregation box for re use Wooden 1 1:25
10 Waste segregation box for disposal Wooden 1 1:25
TVET-PROGRAMME TITLE: Accounting and Finance -Level II

MODULE TITLE : Applying Business Communication in the work place
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Level- II
MODULE DESCRIPTION: This module covers the knowledge, skills and attitudes required
to gather, interpret and convey information in response to workplace requirements and the skills,
knowledge and attitudes to identify role and responsibility as a member of a team.
LEARNING OUTCOMES
LO1. Obtain and convey workplace information
LO2. Participate in workplace meetings and discussions
LO3 Complete relevant work related documents
LO4. Describe team role and scope
LO5. Identify own role and responsibility within team
LO6. Work as a team member
MODULE CONTENTS:
LO1. Obtain and convey workplace information (10hr)
1.1. Accessing information from appropriate sources
1.2. Using effective questioning , active listening and speaking skills
1.3. Using appropriate medium
1.4. Using appropriate non- verbal communication
1.5. Identifying and following appropriate lines of communication
1.6. Using defined workplace procedures
1.7. Carrying out personal interaction
LO2. Participate in workplace meetings and discussions (5hr)

2.1. Attending Team meetings on time
2.2. Express own opinions and listening those of others
2.3. Consisting meeting inputs
2.4. Conducting workplace interactions
2.5. Interpreting and implementing meetings outcomes
LO3.Complete relevant work related documents (5hr)
3.1. Completing range of forms
3.2. Recording workplace data
3.3. Using basic mathematical processes
3.4. Identifying and acting up on errors
3.5. Completing reporting requirements
LO4. Describe team role and scope (5hr)
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4.1. Identifying the role and objective of the team
4.2. Identifying team parameters and responsibilities
LO5. Identify own role and responsibility within team (5hr)
5.1. Identifying individual role and responsibilities
5.2. Recognizing roles and responsibility
5.3. Identifying reporting relationships
LO6. Work as a team member (5hr)
6.1. Using effective and appropriate forms of communications
6.2. Making effective and appropriate contributions
6.3. Observing Protocols in reporting
6.4. Contributing to the development of team work plans.
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Level- II
Learning Methods:
impaired
lecture time
format
 Introduce the
trainees with other
group member

Level- II
members to speak
loudly
training
questions

Level- II
ASSESSMENT METHODS:
questioning
 Time extension
 Time extension

Level- II
LO.1. Obtain and convey workplace information
 Specific and relevant information is accessed from appropriate sources
 Effective questioning , active listening and speaking skills are used to gather
and convey information
 Appropriate medium is used to transfer information and ideas
 Appropriate non- verbal communication is used
 Appropriate lines of communication with supervisors and colleagues are
identified and followed
 Defined workplace procedures for the location and storage of information are
used
 Personal interaction is carried out clearly and concisely
LO.2 Participate in workplace meetings and discussions
 Team meetings are attended on time
 Own opinions are clearly expressed and those of others are listened to
without interruption
 Meeting inputs are consistent with the meeting purpose and established
protocols
 Workplace interactions are conducted in a courteous manner
 Questions about simple routine workplace procedures and matters
concerning working conditions of employment are asked and responded
to Meetings outcomes are interpreted and implemented
LO3. Complete relevant work related documents
 Range of forms relating to conditions of employment are completed
accurately and legibly
 Workplace data is recorded on standard workplace forms and documents
 Basic mathematical processes are used for routine calculations
 Errors in recording information on forms/ documents are identified and
properly acted upon
 Reporting requirements to supervisor are completed according to
organizational guidelines
LO.4 Describe team role and scope
 The role and objective of the team are identified from available sources of
information
 Team parameters, reporting relationships and responsibilities are identified
from team discussions and appropriate external sources
LO 5. Identify own role and responsibility within team
 Individual role and responsibilities within the team environment are identified
 Roles and responsibility of other team members are identified and recognized
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Level- II
 Reporting relationships within team and external to team are identified
LO 6. Work as a team member
 Effective and appropriate forms of communications used and interactions

undertaken with team members who contribute to known team activities and
objectives
 Effective and appropriate contributions are made to complement team
activities and objectives, based on individual skills and competencies and
workplace context
 Protocols are observed in reporting using standard operating procedures
 Contribute to the development of team work plans based on an understanding
of team’s role and objectives and individual competencies of the members
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Level- II
Module code : LSA ACF2 M04 0322
Module title: Applying Business Communication in the work place
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Level- II
prepared by the
1. TTLM 25 1:1
trainer
2. Reference Books
Marry
2.1. Essentials of Business Communication 5 1:5
E.F.,2007,7th ed.
Vikram B. and
2.2. Business Communication 5 1:5
Priya,2009
2. Library 12*15 m 1 1:25
1 A4 Paper Double A 2packet 2:25
2 Marker Whiteboard 50psc
3 Duster Whiteboard 2 1:25
4 Cartridge Ink Laser Jet 3 1:25
5 Staples Unit 5psc
1. Laptop Toshiba icore5 1 For trainer
2. Printer Casio 1 1:25
3. LCD Projector Epson 1:25
4. Divider Unit 1
6. Filing Cabinet Unit 5

TVET-PROGRAMME TITLE: Accounting and Finance- Level II
MODULE TITLE: Processing Customer Accounts and Transactions
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Level- II
MODULE DESCRIPTION: This module covers the competence required to identify customer
needs and process customer financial accounts, basic financial transactions for customers in a
retail financial organization.
LEARNING OUTCOMES
LO1. Identify customer account needs
LO2. Open customer account
LO3. Transfer or close customer account
LO4. Administer the process
LO5. Provide customer service
LO6. Process basic financial transactions
LO7. Administer the transaction process
MODULE CONTENTS:
LO1. Identify customer account needs (10hr)
1.1. Addressing requests for information
1.2. Providing information to customers
1.3. Assisting customers in completing relevant documentation
LO2. Open customer account (20hr)

2.1. Interviewing potential account holders
2.2. Gathering information
2.3. Verifying completed documentation and accepting deposits
2.4. Processing new applications and transactions
2.5. Providing information to customer about activation of account
LO3. Transfer or close customer account (10hr)
3.1. Gathering the required information
3.2. Verifying completed documentation
3.3. Processing applications
3.4. Providing information about the finalization of the process
LO4. Administer the process (5hr)
4.1. Using Standard organization processes and protocols
4.2. Following up customer queries or complaints
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Level- II
4.3. Providing reports on account activity
LO5. Provide customer service (5hr)
5.1. Greeting and serving customer
5.2. Providing customer with information
5.3. Answering queries about transactions
5.4. Referring transactions outside own knowledge
LO6. Process basic financial transactions (25hr)
6.1. processing Customer transactions
6.2. Checking documentation or systems entry
6.3. Resolving customer complaints and disputes
6.4. performing accurate reconciliation of subsidiary ledgers to general ledger accounts
LO7. Administer the transaction process (5hr)
7.1. Analyzing and responding error records and exception reports
7.2. Providing activity reports
7.3. Storing customer records
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Level- II
Learning Methods:
impaired
lecture time
format
 Provide tutorial support  Provide tutorial  Provide tutorial support
(if necessary)

Level- II
 Introduce the
trainees with other
group member
members to speak
loudly
training
questions
ASSESSMENT METHODS:

Level- II
Interview  Use sign language interpreter  Speak loudly  Use written response as an
 Ensure or conform whether the  Using sign language option for the trainees
proper communication was interpreter if having speech challenges
conducted with the trainee necessary
 Time extension
Written test  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam  Use oral response as an
 Use interview as an option if necessary sentences, multiple choices, using short option to give answer for
 Prepare the exam in audio format True or False, matching and sentences, multiple trainees having severe
 Assign human reader short answers choices, true or upper limb impairment
 (if necessary)  Avoid essay writing false, matching and  Time extension for trainees
 Time extension  Time extension short answers if having severe upper limb
necessary. impairment
Demonstration  Brief the instruction or provide them in  Use sign language interpreter  Provide activity  Provide activity based
/Observation large text  Brief on the instruction of the based assessment assessment
 Time extension exam  Brief on the  Conduct close follow up
 Provide activity-based/ practical instruction of the  Time extension
assessment method exam
 Use loud voice
 Time extension

Level- II
LO1. Identify customer account needs
 Requests for information on the range, options and features of account services
available are addressed in a timely, accurate and comprehensive manner, or referred
if necessary to other authorized personnel
 Information is provided to customers to assist in the selection of an appropriate
product which outlines product features, matches products to customer needs,
describes the cost of operation and the conditions of the accounts
 Customers are assisted when completing relevant documentation for selected
services and products
LO2. Open customer account
 Potential account holders are interviewed to gather information required for the
opening of accounts with applicant identified for security purposes according to
organizational procedures
 Information provided is assessed for accuracy and sufficiency according to the
standard organization procedures
 Completed documentation is verified for accuracy and deposits are accepted
ensuring that receipts and certificates are issued
 New applications and transactions are processed in accordance with organization’s
policies and procedures to ensure the timely and accurate completion of the task
 Information is provided to customer about the processes for activating the account
including the timeframe and mechanisms for receiving transaction cards or deposit
books and the most cost effective way to use the account
LO3. Transfer or close customer account
 The account holder seeking to transfer or close an account is interviewed to gather
the required information which is assessed for accuracy and sufficiency according
to the standard organization procedures
 Completed documentation is verified for accuracy and applications for transfer or
closure are processed in accordance with organization’s policies and procedures to
ensure the timely and accurate completion of the task
 Information about the finalization of the process is provided in accordance with
organization policies and procedures
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Level- II
LO4: Administer the process
 Standard organization processes and protocols are used to verify customer identity
when collecting processed documentation and cards from a branch
 Customer queries or complaints about the operation of the service are followed up
with appropriate personnel according to standard procedure
 Reports are provided on account activity in line with standard policies and
procedures with any exception reports responded to
LO5. Provide customer service
 Customer is greeted and served with respect and professionalism in accordance
with the company service standards and expectations
 Customer is provided with information as required in a timely, accurate and
effective manner with any queries about transactions answered fully and clearly to
ensure customer is appropriately informed
 Transactions outside the knowledge or delegated authority of the officer are
referred to other personnel for resolution as required
LO6. Process basic financial transactions
 Customer transactions are processed in an accurate and timely manner using
standard policies, procedures and systems
 Documentation or systems entry to support transactions is checked for accuracy
and completeness and customer account and transaction details maintained and
verified using correct procedures
 Customer complaints and disputes are resolved or referred to other authorized
personnel and customer accounts are rectified where necessary
 Accurate reconciliation of subsidiary ledgers to general ledger accounts is
performed and fees appropriate to the transaction are levied in accordance with
standard procedures
LO7.Administer the transaction process
 Error records and exception reports are analyzed and responded to according to
standard procedures and within required timeframes
 Activity reports monitoring the nature and level of transaction activity are provided
and database records or customer files updated according to standard procedures
and within required timeframes
 Customer records are stored safely, securely and in accordance with standard
processes and recognizing the requirement to protect customer privacy and
commercial confidentiality
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Level- II
Module title: Processing Customer Accounts and Transactions
prepared by the
1. TTLM 25 1:1
trainer
2. Reference Books
K.C. (1974), New
2.1 Banking Theory and Practice 5 1:5
Delhi
2.2. National Bank Directives www.nbe.gov.et
2. Library 12*15 m 1 1:25
1. Journal book Number 5 1:5
2. Ledger book Number 5 1:5
3. Stationary materials
4. Marker White board 5 packet

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Level- II
MODULE TITLE: Developing understanding of the Ethiopian Financial System and Markets
MODULE DESCRIPTION: This module covers the competence required to understand the
financial systems and markets operating in Ethiopia, including identifying the main participants in
financial markets, the role of the National Bank, the impact of its decisions on business and
consumers, key factors that influence the Ethiopian economy and the role of financial regulators.
LEARNING OUTCOMES
LO1. Describe what is meant by the Ethiopian financial markets
LO2. Explain the function and role of the National Bank of Ethiopia (NBE)
LO3. Explain Ethiopia's monetary system
LO4. Explain the key factors that influence the Ethiopian economy
LO5. Describe the role of regulators
MODULE CONTENTS:
LO1. Describe what is meant by the Ethiopian financial markets (35hr)
1.1. Identifying and discussing specific financial markets
1.2. Discussing the purpose of financial markets
1.3. Researching the emergence of Financial Market
1.4. Differentiating primary and secondary Market
1.5. Identifying and discussing participants in the financial markets and their role
LO2. Explain the function and role of the National Bank of Ethiopia (NBE) (3hr)
2.1. Discussing the role of the NBE as Ethiopia's central bank
2.2. Discussing the importance and effect of the NBE's monetary policy
LO3. Explain Ethiopia's monetary system (20hr)
3.1. Understanding of the monetary system
3.2. Explaining the various functions of money
3.3. Outlining society's motivations for holding money
3.4. Describing the monetary cycle within the economy and on a global scale
3.5. Describing instruments traded on the short term money market
3.6. Discussing the impact of increases and decreases in the money supply
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Level- II
3.7. Discussing the importance of regulating money supply of any country
LO4. Explain the key factors that influence the Ethiopian economy (10 hr)
4.1. Exploring the role and impact of global market situation and federal and regional State
governments action
4.2. Discussing the impact of a change in domestic interest rates
4.3. Discussing the impact of changes in consumer activity
LO5. Describe the role of regulators (2hr)
5.1. Identifying Ethiopia's financial regulators and their role
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Level- II
Learning Methods:
impaired
 Organize the class room seating  Arrange the class room arrangement to be accessible for wheelchairs
arrangement to be accessible to trainees seating to be conducive for accessible to trainees users.
 Write short notes on the black/white board eye to eye contact  Speak loudly  Facilitate and support the
using large text  Make sure the luminosity of  Ensure the attention of trainees who have severe
 Make sure the luminosity of the light of the light of class room is kept the trainees impairments on their upper
class room is kept  Introduce new and relevant  Present the lecture in limbs to take note
 Use normal tone of voice vocabularies video format  Provide Orientation on the
 Encourage trainees to record the lecture in  Use short and clear sentences  Ensure the attention of physical feature of the
audio format  Give emphasis on visual the trainees work shop
 Provide Orientation on the physical feature lecture and ensure the
of the work shop attention of the trainees
lecture time
format
 Use verbal description  Use video recorded material short method trainees having severe upper
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to
 Prepare & use simulation  Use gesture the trainees assist
 Provide tutorial support  provide tutorial support  Conduct close follow up
(if necessary) (if necessary)  Provide tutorial support
(if necessary

Level- II
discussion group members  Facilitate the integration of integration of trainees their peers
 Conduct close follow up trainees with group members with group members
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow
member  Introduce the trainees with up
 Brief the thematic issues of the work other group member  Introduce the trainees
with other group
member
members to speak
loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close follow  Assign peer trainees
 Provide tutorial support if necessary guidance up and guidance  Use additional nominal
 provide special attention in the process  Provide tutorial support if  Provide tutorial support hours if necessary
necessary if necessary
 provide special attention in  provide special
the process/practical training attention in the process/
 Introduce new and relevant practical training
vocabularies
Individual text  Provide briefing /orientation /orientation on the
assignment  Encourage the trainees to prepare and on the assignment assignment
submit the assignment in large texts  Provide visual recorded  Provide visual recorded
 Make available recorded assignment material material
questions
ASSESSMENT METHODS:
 Ensure or conform whether the proper  Using sign language option for the trainees
communication was conducted with the interpreter if necessary having speech challenges

Level- II
trainee through the service of the sign
 Time extension
Written  Prepare the exam in large texts  Prepare the exam using short sentences,  Prepare the exam using  Use oral response as an
test  Use interview as an option if multiple choices, True or False, short sentences, option to give answer for
necessary matching and short answers multiple choices, true trainees having severe
 Prepare the exam in audio  Avoid essay writing or false, matching and upper limb impairment
format  Time extension short answers if  Time extension for trainees
 Assign human reader necessary. having severe upper limb
 (if necessary) impairment
 Time extension
Demonstratio  Brief the instruction or provide  Use sign language interpreter  Provide activity based  Provide activity based
n/ them in large text  Brief on the instruction of the exam assessment assessment
Observation  Time extension  Provide activity-based/ practical  Brief on the instruction  Conduct close follow up
assessment method of the exam  Time extension
 Time extension  Use loud voice
 Time extension

Level- II
LO1 Describe what is meant by the Ethiopian financial markets
 Specific financial markets in Ethiopia are identified and discussed
 The purpose of financial markets and when they emerged in Ethiopia is researched
and discussed
 The participants in the financial markets and the roles of banks and financial
institutions as financial intermediaries are identified and their roles analyzed and
discussed
LO2 Explain the function and role of the National Bank of Ethiopia (NBE)
 The role of the NBE as Ethiopia's central bank is researched and discussed and
contrasted with other banking institutions
 The importance and effect of the NBE's monetary policy on the Ethiopian economy
and everyday consumers is researched and discussed
LO3 Explain Ethiopia's monetary system
 The various functions of money are explained and society's motivations for
holding money are outlined
 The monetary cycle within the economy and on a global scale and instruments
traded on the short term money market are described
 The impact of increases and decreases in the money supply and the importance of
regulating the money supply of any country is analyzed and discussed
LO4 Explain the key factors that influence the Ethiopian economy
 The role and impact of global market situation and Federal and Regional State
governments action on the economy is explored with reference to current events and
issues
 The impact of a change in domestic interest rates on different sectors of the
economy is analyzed and discussed
 The impact of changes in consumer activity on the Ethiopian economy is analyzed
and discussed
LO5 Describe the role of regulators
 The main regulator of the financial system is identified
 The role of each regulator in protecting investors and consumers and promoting
confidence in the financial system is explained using examples
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Level- II
Module title: Developing understanding of the Ethiopian Financial System and Markets
2. Reference Books
Frederic S.Mishkin
2.1 Financial markets & Institutions and Stanley G.Eakin 5 1:5
th
8 ed.
Peter Howells
2.2. Financial Markets and institutions 5 1:5
&Kieth Bain, 3rd ed.
2. Library 12*15 m 1 1:25
1. A4 paper Double A 3packet 3:25
2. Marker White board 30 psc
3. Marker Permanent 20psc

1 Laptop Toshiba icore5 1 For trainer
2 White Board Unit 1
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Level- II
TVET-PROGRAMME TITLE: Accounting and Finance Level II
MODULE TITLE: Developing and Using a Personal Budget and Savings Plan
MODULE DESCRIPTION: This module covers the competence required to develop,
implement and monitor a personal savings budget and savings plan to achieve identified goals,
including identifying savings goals, understanding the role of the savings plan, the risk/return
relationship and how to determine appropriate savings vehicles to maximize savings.
LEARNING OUTCOMES
LO1. Analyze and discuss budgeting as a financial tool
LO2. Develop a personal budget
LO3. Implement and monitor the personal budget
LO4. Discuss the place of saving and investing today
LO5. Understand risk as it relates to saving and investing
LO6. Develop your own savings plan
LO7. Implement your own savings plan
MODULE CONTENTS:
LO1. Analyzing and discussing budgeting as a financial tool (15hr)
1.1. Discussing the role of budgeting in the lives of different groups
1.2. Explaining the importance of budgeting
1.3. Discussing the importance of setting financial goals
1.4. Discussing obstacles that prevent financial goals
1.5. Analysing types of behaviours and skills
LO2. Develop a personal budget (30hr)
2.1. Recording income and expenses
2.2. Developing spreadsheet
2.3. Identifying fixed and variable expenses
2.4. Subtracting total expenses from the total income
2.5. Exploring reason for a deficit budget
2.6. Investigating ways to reduce expenses or increase income
2.7. Exploring and identifying allocation of surplus fund
LO3. Implement and monitor the personal budget (20hr)
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3.1. Following the budget according to plan
3.2. Recording actual expenses and income of the budget
3.3. Comparing the actual and budgeted expense and income
3.4. Modifying the budget
3.5. Discussing Handy hints
3.6. Conducting ongoing review of the budget
LO4. Discuss the place of saving and investing today (5hr)
4.1. Discussing the impact of high cost of living
4.2. Discussing increasing levels of consumer debt in Ethiopia
4.3. Discussing different attitudes to savings and investment
LO5. Understand risk as it relates to saving and investing (15hr)
5.1. Explaining the concept of risk versus return
5.2. Determining risk profile of an individual's
5.3. Discussing the impact of inflation
LO6. Develop your own savings plan (5hr)
6.1. Identifying and quantifying personal savings goals
6.2. Developing personal budget
6.3. Investigating financial product options
LO7. Implement your own savings plan (10hr)
7.1. Identifying requirements to open an account
7.2. opening relevant savings accounts or other investigated financial products
7.3. Adjusting savings goal
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Level- II
Learning Methods:
impaired
 Organize the class room seating  Arrange the class room arrangement to be accessible for wheelchairs
arrangement to be accessible to trainees seating to be conducive for accessible to trainees users.
 Write short notes on the black/white board eye to eye contact  Speak loudly  Facilitate and support the
using large text  Make sure the luminosity of  Ensure the attention of trainees who have severe
 Make sure the luminosity of the light of the light of class room is kept the trainees impairments on their upper
class room is kept  Introduce new and relevant  Present the lecture in limbs to take note
 Use normal tone of voice vocabularies video format  Provide Orientation on the
 Encourage trainees to record the lecture in  Use short and clear sentences  Ensure the attention of physical feature of the
audio format  Give emphasis on visual the trainees work shop
 Provide Orientation on the physical feature lecture and ensure the
of the work shop attention of the trainees
lecture time
format
 Use verbal description  Use video recorded material short method trainees having severe upper
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to
 Prepare & use simulation  Use gesture the trainees assist
 Provide tutorial support  provide tutorial support  Conduct close follow up
(if necessary) (if necessary)  Provide tutorial support
(if necessary

Level- II
discussion group members  Facilitate the integration of integration of trainees their peers
 Conduct close follow up trainees with group members with group members
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow
member  Introduce the trainees with up
 Brief the thematic issues of the work other group member  Introduce the trainees
with other group
member
members to speak
loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close follow  Assign peer trainees
 Provide tutorial support if necessary guidance up and guidance  Use additional nominal
 provide special attention in the process  Provide tutorial support if  Provide tutorial support hours if necessary
 provide special attention in  provide special
the process/practical training attention in the process/
 Introduce new and relevant practical training
vocabularies
Individual text  Provide briefing /orientation /orientation on the
assignment  Encourage the trainees to prepare and on the assignment assignment
submit the assignment in large texts  Provide visual recorded  Provide visual recorded
 Make available recorded assignment material material
questions
ASSESSMENT METHODS:
 Ensure or conform whether the  Using sign language option for the trainees
proper communication was interpreter if necessary having speech challenges

Level- II
conducted with the trainee
questioning
 Time extension
Written  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using  Use oral response as an
test  Use interview as an option if necessary sentences, multiple choices, short sentences, option to give answer for
 Prepare the exam in audio format True or False, matching and multiple choices, true trainees having severe
 Assign human reader short answers or false, matching and upper limb impairment
 (if necessary)  Avoid essay writing short answers if  Time extension for trainees
 Time extension  Time extension necessary. having severe upper limb
impairment
Demonstratio  Brief the instruction or provide them in    Provide activity based
n/ large text assessment
Observation  Time extension  Conduct close follow up
 Time extension

Level- II
LO.1 Analyze and discuss budgeting as a financial tool
 The role of budgeting in the lives of different groups and the importance of
budgeting appropriately to meet expenses are analyzed and discussed and related to
different stages of life
 The importance of setting financial goals is analyzed and discussed
 Obstacles that might prevent financial goals being achieved are analyzed and
discussed with the types of behaviors and skills required for successful budgeting
explored and analyzed
LO.2 Develop a personal budget
 All income and expenses for a six month period are recorded to assist in estimating
expenditure requirements
 A spreadsheet is obtained or developed for recording all budget information and
established to record income and expenditure for a relevant period of time
 All sources of income and regular fixed expenses and variable expenses for the
specified period are identified and listed in a personal budget using the budget
spreadsheet
 Total expenses recorded are subtracted from the total income to determine a surplus
or deficit budget for the specified period
 Reasons for a deficit budget are explored if relevant and ways to reduce expenses or
increase income are investigated
 Allocation of surplus funds towards saving and meeting identified financial goals is
explored
LO.3 Implement and monitor the personal budget
 The budget is followed according to plan for a period of time

 Actual expenses and income for the period are implemented during which the budget
are recorded and compared to budgeted expenses and income with any differences in
budgeted and actual amounts looked at and the budget modified where necessary
 Handy hints are discussed for managing the personal budget
 Ongoing review of the budget is conducted to ensure it remains relevant and to
ensure updates are incorporated if necessary
LO.4 Discuss the place of saving and investing today
 The impact of increasingly high cost of living in society is discussed using examples
from the domestic environment
 Increasing levels of consumer debt in Ethiopia are discussed with reference to
relevant current issues
 The importance of setting financial goals and developing a saving and investment
plan at different stages of an individual's life is analyzed and discussed
 Different attitudes to savings and investment are analyzed and discussed and the
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Level- II
individual's own spending habits are explored
LO5. Understand risk as it relates to saving and investing
 The concept of risk and risk versus return is explained and demonstrated
 An individual's risk profile is determined based on current and future requirements
and the individual's level of risk aversion
 The impact of inflation on the earnings power of money is identified, assessed and
discussed
LO6. Develop your own savings plan

Personal savings goals are identified and quantified into dollar amounts and
arranged in order of priority
 A personal budget is developed to reveal funds available to contribute towards
savings goals
 The range of financial product options available to maximize earnings on
savings are investigated and the most appropriate is selected according to own
requirements
LO7. Implement your own savings plan
 The requirements to open an account and provide evidence of personal
identity are researched and steps taken to gather the necessary documentation
 Relevant savings accounts or other investigated financial products are opened
and the savings plan implemented and monitored for a short period of time
 Adjustments to the savings goal are made where it is realized that the goal is
unattainable
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Level- II
Module title: Developing and Using a Personal Budget and Savings Plan
2. Reference Books
THE ONLY BUDGETING BOOK
YOU’LL EVER NEED: How to TERE STOUFFER
2.1 Save Money and Manage Your 5 1:5
Finances with a Personal Budget
Plan That Works for You
2. Library 12*15 m 1 1:25
1. A4 paper Double A 3pack 3:25
2. Marker White board 5 pack
3. Marker Permanent 2pack

1. Scientific Calculator Casio 25 1:1
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Level- II
TVET-PROGRAMME TITLE: Accounting and Finance -Level II

MODULE TITLE : Developing Understanding of Debt and Consumer Credit
MODULE DESCRIPTION: This module covers performance outcomes, skills and knowledge
required to understand the functions and implications of different forms of credit and the
strategies and methods to make appropriate and effective decisions regarding the management of
personal debt and the use of credit facilities..
LEARNING OUTCOMES
LO1. Identify and discuss the role of credit in society
LO2. Identify and discuss the range of credit options available
LO3. Identify and discuss costs of using credit
LO4. Analyze and discuss the effective use of consumer credit
LO5. Manage personal credit rating and history
MODULE CONTENTS:
LO1. Identify and discuss the role of credit in society (20hr)
1.1. Discussing the concepts and terminology of credit
1.2. Identifying the historical and current role of consumer credit
1.3. Discussing the advantages and disadvantages of credit use
1.4. Discussing the impact of consumer debt on the national economy
LO2. Identify and discuss the range of credit options available (15hr)
2.1. Comparing the types of credit facilities used by business and individuals
2.2. Discussing the differences between unsecured and secured loans
2.3. Explaining implications of default on secured loans
LO3. Identify and discuss costs of using credit (25hr)
3.1. Comparing Fees, costs and profit
3.2. Analyzing non-interest bearing loan (consider Islamic Bank)
3.3. Comparing the features and associated risks of fixed versus variable interest rates
3.4. Discussing ways to compare advertised interest rate
LO4. Analyze and discuss the effective use of consumer credit (20hr)
4.1.Discussing ways to avoid excessive or unmanageable debt
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Level- II
4.2.Discussing strategies to minimize fees on credit
4.3.Discussing the importance of meeting minimum payments on credit cards
4.4.Discussing ways to avoid credit card fraud
LO5. Manage personal credit rating and history (20hr)
5.1.Discussing the role of credit reference agencies
5.2.Discussing the purpose and use of credit reference reports
5.3.Discussing the implications of establishing a poor credit history
5.4.Discussing the methods of obtaining own credit reference file
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Level- II
Learning Methods:
impaired
lecture time
format
 Provide tutorial support  Provide tutorial  Provide tutorial support
(if necessary)

Level- II
 Introduce the
trainees with other
group member
members to speak
loudly
training
questions
ASSESSMENT METHODS:

Level- II
 Ensure or conform whether the  Using sign language option for the trainees having
proper communication was interpreter if speech challenges
conducted with the trainee necessary
 Time extension
Written  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam  Use oral response as an
test  Use interview as an option if necessary sentences, multiple choices, using short option to give answer for
 Prepare the exam in audio format True or False, matching and sentences, multiple trainees having severe upper
 Assign human reader short answers choices, true or limb impairment
 (if necessary)  Avoid essay writing false, matching and  Time extension for trainees
 Time extension  Time extension short answers if having severe upper limb
necessary. impairment
Demonstrati  Brief the instruction or provide them in  Use sign language interpreter  Provide activity  Provide activity based
on/ large text  Brief on the instruction of the based assessment assessment
Observation  Time extension exam  Brief on the  Conduct close follow up
 Provide activity-based/ practical instruction of the  Time extension
assessment method exam
 Time extension  Use loud voice

Level- II
LO.1. Identify and discuss the role of credit in society
 The concepts and terminology of credit provided by a financial institute and debt
incurred by a borrower are analyzed and discussed
 The historical and current role of consumer credit within the society is identified and
advantages and disadvantages of credit use are analyzed and discussed
 The impact of consumer debt on the national economy is analyzed and discussed
LO.2 Identify and discuss the range of credit options available
 Types of credit facilities used by businesses are analyzed and compared

 Types of credit facilities used by individuals are analyzed and compared
 Differences between unsecured and secured loans are analyzed and discussed
 Implications of default on secured loans are explained to the client
LO.3 Identify and discuss costs of using credit
 Fees, costs and profit associated with different types of credit options are analyzed
and compared
 Analyze non-interest bearing loan( consider Islamic Bank)
 The features and associated risks of fixed versus variable interest rates are analyzed
and compared
 Ways to compare advertised interest rates and the effects of fees and charges are
analyzed and discussed
LO.4 Analyze and discuss the effective use of consumer credit
 Ways are analyzed and discussed to avoid excessive or unmanageable debt

 Strategies to minimize fees on credit are identified and discussed
 The importance of meeting minimum payments on credit cards is analyzed and
discussed
 Ways to avoid credit card fraud are identified, analyzed and
LO5. Manage personal credit rating and history
 The role of credit reference agencies is analyzed and discussed

 The purpose and use of credit reference reports in assessing loan applications is
 Implications of establishing a poor credit history are analyzed and discussed
 The right to access and methods of obtaining own credit reference report are
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Level- II
Module title: Develop Understanding of Debt and Consumer Credit
prepared by the
1. TTLM 25 1:1
trainer
2. Reference Books
Credit Scores, Credit Cards. How Silver Lake(2005)
Consumer Finance Works: How to
2.1 5 1:5
Avoid Mistakes and How to Manage
Your Accounts Well
2. Library 12*18 m 1 1:25
1. A4 paper Double A 3packet 3:25
2. Marker White board 5 packet
3 Marker Permanent 2packet

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Level- II
TVET-PROGRAMME TITLE: Accounting and Finance Level II
MODULE TITLE: Developing understanding Taxation
MODULE DESCRIPTION: This module covers the competence required to understand the role
of taxation in the Ethiopian economy, including why and how tax is levied and collected, types of
taxes paid by business and individuals and its impact on investment choices.
LEARNING OUTCOMES
LO1. Identify and discuss the role of taxation in the Ethiopian economy
LO2. Identify and discuss direct tax
LO3. Identify and discuss indirect tax
LO4. Identify and discuss stamp duty tax
LO5. Manage tax liability
MODULE CONTENTS:
LO1. Identify and discuss the role of taxation in the Ethiopian economy (25hr)
1.1. Discussing purpose of taxation
1.2. Discussing the various ways of tax collection
1.3. Discussing the role of the Ethiopian Revenues and Customs Authority
1.4. Explaining the use of tax revenue
LO2. Identify and discuss direct tax (35hr)
2.1. Discussing key terminologies
2.2. Identifying Tax declaration forms, Tax File Number (TFN) requirements
2.3. Identifying rates of direct tax
2.4. Discussing how direct tax is assessed and paid
2.5. Identifying source of on-going information about direct tax
LO3. Identify and discuss indirect tax (35hr)
3.1. Discussing key terminology
3.2. Discussing the structure of business and their effect on taxation
3.3. Discussing how indirect tax is assessed and paid
3.4. Identifying source of on-going information about indirect tax
LO4. Identify and discuss stamp duty tax (10hr)
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Level- II
4.1. Discussing key terminology used in stamp duty taxation
4.2. Discussing how stamp duty tax is assessed and paid
4.3. Identifying source of on-going information about stamp duty tax
LO5. Manage tax liability (5hr)
5.1. Discussing tax liability determination of tax payers
5.2. Analyzing implication of under or overpayment of tax
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Level- II
Learning Methods:
impaired
Lecture-  Provide large print text  Assign sign language interpreter  Organize the class room  Organize the class room
discussion  Prepare the lecture in Audio/video  Arrange the class room seating seating arrangement to be seating arrangement to be
 Organize the class room seating arrangement to be conducive for eye to eye accessible to trainees accessible for wheelchairs
to be accessible to trainees contact  Speak loudly users.
 Write short notes on the black/white board  Make sure the luminosity of the  Ensure the attention of  Facilitate and support the
using large text light of class room is kept the trainees trainees who have severe
 Make sure the luminosity of the light of class  Introduce new and relevant  Present the lecture in impairments on their upper
room is kept vocabularies video format limbs to take note
 Use normal tone of voice  Use short and clear sentences  Ensure the attention of  Provide Orientation on the
 Encourage trainees to record the lecture in  Give emphasis on visual lecture the trainees physical feature of the work
audio format and ensure the attention of the shop
 Provide Orientation on the physical feature of trainees
the work shop  Avoid movement during lecture
 Summarize main points time
format
Demonstration  Conduct close follow up  use Sign language interpreter  Illustrate in clear & short  Facilitate and support the
 Use verbal description  Use video recorded material method trainees having severe upper
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to assist
 Prepare & use simulation  Use gesture the trainees  Conduct close follow up
 Provide tutorial support  provide tutorial support  Provide tutorial support
(if necessary) (if necessary) (if necessary
Group  Facilitate the integration of trainees with  Use sign language interpreters  Facilitate the integration  Introduce the trainees with
discussion group members  Facilitate the integration of of trainees with group their peers

Level- II
 Conduct close follow up trainees with group members members
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow up
member  Introduce the trainees with other  Introduce the trainees
 Brief the thematic issues of the work group member with other group member
members to speak loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close follow up  Assign peer trainees
 Provide tutorial support if necessary guidance and guidance  Use additional nominal hours
 provide special attention in the process  Provide tutorial support if  Provide tutorial support if necessary
 provide special attention in the  provide special attention
process/practical training in the process/ practical
 Introduce new and relevant training
vocabularies
 prepare the assignment questions in large text  Use sign language interpreter  Provide briefing
Individual  Encourage the trainees to prepare and submit  Provide briefing /orientation on /orientation on the
assignment the assignment in large texts the assignment assignment
 Make available recorded assignment questions  Provide visual recorded material  Provide visual recorded
 Facilitate the trainees to prepare and submit material
the assignment in soft or hard copy

Level- II
ASSESSMENT METHODS:
Interview  Use sign language interpreter  Speak loudly  Use written response as
 Ensure or conform whether the  Using sign language interpreter if an option for the trainees
proper communication was necessary having speech
conducted with the trainee challenges
 Time extension
Written test  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using short sentences,  Use oral response as an
 Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for
necessary or False, matching and short and short answers if necessary. trainees having severe
 Prepare the exam in audio format answers upper limb impairment
 Assign human reader  Avoid essay writing  Time extension for
 (if necessary)  Time extension trainees having severe
Demonstration/  Brief the instruction or provide  Use sign language interpreter  Provide activity based assessment  Provide activity based
Observation them in large text  Brief on the instruction of the  Brief on the instruction of the exam assessment
 Time extension exam  Use loud voice  Conduct close follow up
 Provide activity-based/ practical  Time extension  Time extension
assessment method
 Time extension

Level- II
ASESSMENT CRITERIA:
LO.1 Identify and discuss the role of taxation in the Ethiopian economy
 The purpose of taxation in the Ethiopian economy at the local, Regional and Federal
level and how this compares with other countries are explored and discussed
 The various ways that tax is collected and from whom is analyzed and discussed
 The role of the Ethiopian Revenues and Customs Authority (ERCA) is identified and
discussed
 What taxation revenue is used for is explained and related to the wellbeing and lifestyle
of Ethiopian citizens
LO.2 Identify and discuss direct tax
 Key terminology used in direct taxation is identified and discussed
 Tax declaration forms, Tax File Number (TFN) requirements and rates of direct tax are
identified and analyzed
 How direct tax is assessed, tax returns completed and paid is considered and discussed
 Sources of ongoing information about direct tax in Ethiopia are identified, accessed and
discussed
LO.3 Identify and discuss indirect tax
 Key terminology used in indirect taxation is identified and discussed
 The structure of business and how this affects taxation are analyzed and discussed
 How indirect tax is assessed and paid is considered and discussed
 Sources of ongoing information about indirect tax in Ethiopia are identified, accessed
and discussed
LO.4 Identify and discuss stamp duty tax
 Key terminology used in stamp duty taxation is identified and discussed
 How stamp duty tax is assessed and paid is considered and discussed
 Sources of ongoing information about stamp duty tax in Ethiopia are identified, accessed
and discussed
LO.5 Manage tax liability
 How tax payers can determine their tax liability is identified and discussed
 Under or overpayment of tax and its implications are analyzed and discussed
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Page Author/Copyright : Version - I
Level- II
Module Title: Develop Understanding of Taxation
2. Reference Books
2.1 Taxation Finance Act 2019 Alan Melville, 25th ed. 5 1:5
Gebrie Worku, 2nd
2.2. Tax Accounting in Ethiopian context 5 1:5
ed.,2008
2. Library 12*15 m 1 1:25
1. A4 paper Double A 3 packet 3:25
2. Marker White board 5 pack
3. Marker Permanent 2acket

o 77 of 82
Level- II
Acknowledgement
The Ministry of Labor and Skills wishes to thank and appreciation for the trainers who donated
their effort and time to develop this outcome based curriculum for the TVET Program
Accounting and Finance Level II.
We also thank all regional Labor and Skill/TVET Bureaus, Ministry of labor and skills
coordinators, all instructors who developed this curriculum for active facilitation of this
curriculum development.
o 78 of 82
Level- II
The trainers who developed the curriculum
No Name Qualificati Educational Region College Mobile number E-mail
on background
1 Nigussie Berhanu Tolera Msc Accounting & Finance A.A. Nefas Silk 0912474301 [email protected]
Polytechnic
College
3 Aynabeba Zewdie MA Vocational Education Oromia Sebeta Polytechnic 0911724881 [email protected]
Yeshaneh Management College
Curriculum
2 Ashenafi Dembel MA Educational Jigjiga Jigjiga Polytechnic 0912070390 [email protected]
Shimbeka Leadership and College
Management
4 Negash Aragaw Mergia MA Accounting & Finance Oromia Adama Polytechnic 0911995130 [email protected]
College

Level- II

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ACCOUNTING AND FINANCE

Page 1oof 82 Author/Copyright : Version - I

1.2. TVET-Program Description

1.3. TVET-Program Training Outcomes

Page 1 of 82 Author/Copyright : Version - II

Prepare and Use a Personal Budget

8. Produce, Record & Maintain 20 32 8 60

Total allotted hour 221 257 152 640 hr

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1.6. Target Groups

1.7 Entry Requirements

1.8 Mode of Delivery

The co-operative approach will be supported with school-based lecture-discussion, simulation

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1.11 TVET Teachers Profile

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 Appropriate technology and software applications are selected to achieve the

LO2. Process and organize data

LO3. Maintain technology

 Used technology consumables are identified and replaced in accordance with

2.1 Business technology simplified Ervin M.J., 2010, 5 1:5

B. Learning Facilities & Infrastructure

TVET-PROGRAMME TITLE: Accounting and Finance - Level II

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 Appropriate technology and software applications are selected and used to

 Identify individual records or information which should be incorporated into

 Control information is identified and recorded for describing new records to

Annex: Resource Requirements

Business information system: an David Kroenke&

B. Learning Facilities & Infrastructure

1. Lecture Room 7*8 m 1 1:25

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Annex: Resource Requirements

LEARNING MODULE 04 Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance -Level II

LO2. Participate in workplace meetings and discussions (5hr)

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 Effective and appropriate forms of communications used and interactions

Annex: Resource Requirements

3. Simulation room 6*7 m 1 1:25

LEARNING MODULE 05 Logo of TVET Provider

LO2. Open customer account (20hr)

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5. Flip chart 585*810mm/25sheets 3