TVET CERTIFICATE IV in ACCOUNTING - mis.rtb.gov.rw

4

TVET CERTIFICATE IV in

ACCOUNTING

CODE

BSVACC4001

Kigali October, 2017

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BSVACC4001-TVET CERTIFICATE IV

Accounting

REQF Level 4 CURRICULUM

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© Workforce Development Authority, 2017

Copies available from:

Workforce Development Authority (WDA)

P. O. BOX 2707 Kigali

Tel: (+250) 255113365

Fax: (+250) 255113365

Email: [email protected]

Web: www.wda.gov.rw

Original published version updated:

October, 2017

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Copyright

The Competent Development Body of this Curriculum is © Workforce Development Authority

(WDA). Reproduced with permission.

The following copyright warning applies to the material from the Training Package:

All rights reserved. This work has been produced initially with WDA. This work is copyright, but

permission is given to trainers and teachers to make copies by photocopying or other

duplicating processes for use with their own training organizations or in a workplace where the

training is being conducted. This permission does not extend to the making of copies for use

outside the immediate training environment for which they are made, nor the making of copies

for hire or resale to third parties. The views expressed in this version of the work do not

necessarily represent the views of WDA. The competent Body does not give warranty nor

accept any liability.

The WDA owns the copyright on all Curricula. Schools may reproduce this program in part or in

full for bona fide study or classroom purposes only. Acknowledgement of the WDA copyright

must be included on any reproductions. Learners may copy reasonable portions of the

curriculum for the purpose of study. Any other use of this curriculum must be referred to

theWDA. Ph: (+250) 255113365; fax: (+250) 255113365.

© Workforce Development Authority (WDA) 2017

Published by

Workforce Development Authority (WDA)

P. O. BOX 2707 Kigali

Tel: (+250) 255113365

Internet: http:// www.wda.gov.rw

http://www.wda.gov.rw/

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Table of Contents

C o p y r i g h t i i

T a b l e o f C o n t e n t s i i i

L i s t o f a b b r e v i a t i o n s v i i i

A c k n o w l e d g m e n t s i x

1 . G E N E R A L I N T R O D U C T I O N 1

2 . Q U A L I F I C A T I O N D E T A I L S 2

2.1 Description 2

2.2 Minimum entry requirements 2

2.3 Information about pathways 3

2.4 Job related information 3

2.5 Employability skills and life skills 3

2.6 Information about competencies 6

3 . T R A I N I N G P A C K A G E 7

3.1 Course structure 7

3.2Competencies chart 7

3.3 Flowchart 9

4 . A S S E S S M E N T G U I D E L I N E S 1 0

4.1 Assessment Methodology 10

4.2 Portfolio 10

C C M H E 4 0 1 - I M P L E M E N T I N G S . H . E . P O L I C I E S A N D P R O C E D U R E S 1 3

L U 1 : Identify hazardous areas to be improved. 15

LU 2 : Apply SHE practices. 21

LU 3: Assess and control risks. 29

LU 4: Awareness of SHE in working place. 35

C M Q S 4 0 1 - P R O V I D I N G Q U A L I T Y C U S T O M E R S E R V I C E 4 1

LU 1: Develop and maintain product, service and market knowledge. 44

LU 2: Provide a quality service experience to customers. 56

LU 3: Deal with complaints and difficult customer service situations. 65

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LU 4: Manage and use information about clients and customers. 79

C C M C S 4 0 2 - C O M P U T E R S K I L L S 8 7

LU 2:Describe the operating system 89

LU 3:Customize computer features 95

LU 3 :Protect computer system 100

C C M E N 4 0 1 - I N T E R M E D I A T E W O R K P L A C E E N G L I S H 1 0 6

LU 1:Write factual, descriptive, and explanatory texts. 109

LU 2: Apply a range of listening strategies to understand predictable messages. 119

LU 3: Discuss general and trade-related topics. 124

LU 4: Read medium texts on general and trade-related topics. 129

C C M F T 4 0 2 - A P P L I C A T I O N D E S E L E M E N T S D E L A L A N G U E F R A N Ç A I S E 1 3 5

LU1 : Utiliser le grammaire en textes 137

LU2 : Rédiger un écrit 142

LU3 : Former les expressions lie au métier 148

LU4 : Utiliser les expressions usuelles de la langue française. 154

C C M K K 4 0 2 : M A T U M I Z I Y A K I S W A H I L I K A T I K A M A W A S I L I A N O Y A K A W A I D A

1 5 9

LU 1:Kutumia ngeli za Majina ya Kiswahili kimazungumzo na kimaandishi 161

LU 2: Kuandika insha 169

LU 3: Kutumia kimazungumzo na kimaandishi istilahi/rejesta zinazohusiana na kazi . 175

C C M K N 4 0 2 - I K I N Y A R W A N D A C Y ’ U M U N Y A M W U G A 1 8 1

LU 1: Gukoresha ubuvanganzo gakondo bufatiye ku mwuga ashyikirana n’abandi. 184

LU 1: Gukoresha Ikinyarwanda kiboneye agaragaza ibyiza by’ikoranabuhanga mu iterambere

ry’umwuga no gutandukany ubwoko bw’inshinga. 189

LU 3: Gukoresha Ikinyarwanda kiboneye uwiga agaragaza ububi bw’ibiyobyabwenge mu rubyiruko no

kugaragaza mu izina mbonera amategeko y’igenamajwi agendanye n’ingombajwi ziburizwamo

n’izihinduka izindi. 194

LU 4: Gukoresha Ikinyarwanda kiboneye uwiga agaragaza uburyo bunyuranye bwo gufata neza

ibidukikije no gukoresha indangahantu icyungo” na“ mu nteruro 198

LU 5: Gukoresha Ikinyarwanda kiboneye uwiga agaragaza akamaro k’ubutabazi bw’ibanze no

gukoresha impakanyi n’indango z’inshinga. 203

C C M B P 4 0 2 B U S I N E S S P L A N D E V E L O P M E N T 2 0 9

LU 1: Identify elements of business plan. 211

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LU 2:Write a business plan in line with the identified elements 219

LU 3: Establish strategies to monitor evaluate and update the business plan (Contingency plan). 232

LU 4: Present a business plan 240

C C M I A 4 0 2 - I N D U S T R I A L A T T A C H M E N T P R O G R A M ( I A P ) 2 4 6

LU 1: Investigate and secure industrial attachment place 248

LU 2: Deal with workplace challenges 258

LU 3: Get briefed on industrial attachment program 263

LU 4: Develop one’s competencies on the workplace 269

G E N A M 4 0 1 - M A T R I X A N D A L G E B R A I C F U N C T I O N S 2 7 4

LU 1: Apply Matrices in solving simultaneous linear equations 276

LU 2: Determine and analyze algebraic Functions 280

LU3: Apply fundamentals of differentiation 286

A C C A S 4 0 1 - M A N I P U L A T I N G C O M P U T E R I Z E D A C C O U N T I N G S O F T W A R E 2 9 2

LU 1:Access, enter and edit accounting information 294

LU 2: Provide information on actual and expected costs 305

LU 3: Produce accounting documents and summary reports to meet requirements 310

LU 4:Set up a computerised accounting system ready for use 316

A C C B E 4 0 1 - P R O C E S S I N G T R A N S A C T I O N S I N T O T H E B O O K S O F P R I M E E N T R Y

3 2 1

LU 1 :Identify and Analyze Business Transactions &Discounts the plot 323

LU 2:Determine the role of the books of prime entry 331

LU 3:Process of recording transactions in the books of prime entry 336

Summative Assessment 342

A C C B P 4 0 1 - F O L L O W I N G B A N K I N G P R O C E D U R E S 3 4 8

LU1: Identify the banking process 350

LU2:Determine the document retention and storage requirements. 358

LU3: Evaluate online banking procedures 363

A C C B R 4 0 1 - P R O C E S S I N G B A N K R E C O N C I L I A T I O N 3 6 9

LU 1: Maintain a cash book column analysed 371

LU 2:Examine the bank statement balance 379

LU 3:update cash book 384

LU 4:Prepare bank Reconciliation 389

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A C C C A 4 0 1 - M A I N T A I N I N G C O N T R O L A C C O U N T S 3 9 8

LU 1:Demonstrate the understanding of control account 401

LU 2: Review Journal 411

LU 3:Analyse general Ledger 416


A C C C R 4 0 1 - P R O V I D I N G B A S I C C O S T A N D R E V E N U E I N F O R M A T I O N 4 2 9

LU 1: Use the cost recording system to record or extract data 431

LU 2: Record and analyse cost Information 441

LU 3: Provide information on acttual exected costs 448


A C C F D 4 0 1 - M A I N T A I N I N G R E C O R D S A N D F I N A N C I A L D O C U M E N T S 4 5 7

LU 1:Prepare and record financial documents 459

LU 2: Maintain daily financial records 466

LU 3:Maintain general ledger 471

LU 4:Monitor cash control 477

A C C I S 4 0 1 - M O N I T O R I N G I N V E N T O R Y S Y S T E M 4 8 3

LU 1: Enter data into inventory system 485

LU 2: Update inventory 491

LU 3: Provide inventory information 498


A C C L T 4 0 1 - P R O C E S S I N G L E D G E R T R A N S A C T I O N S A N D E X T R A C T I N G A T R I A L

B A L A N C E 5 0 5

LU 1:Check and verify supporting documentation 508

LU 2: Record transaction into prime entries 513

LU 3: Process ledger transactions from the books of prime entry 517

LU 4: Prepare ledger balances and trial balance 521


A C C M J 4 0 1 - M A I N T A I N I N G T H E J O U R N A L 5 3 2

LU 1: Open a new set of double entry book keeping records using the Journal 535

LU 2: Use the Journal to correct errors disclosed and not disclosed by the trial balance 541

LU 3: Create and clear a suspense account using the Journal 546

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LU 4: Use the Journal to record other transactions 552


A C C P C 4 0 1 - B A S I C P R I N C I P L E S O F C O S T I N G 5 6 2

LU 1: Identify and describe the cost recording system within an organization 565

LU 2: Recognize the components parts of a cost recordingsystem and how it operates 571

LU3:Use the cost system to interpret data 582

LU4:Use the cost system to interpret data 586

A C C P C 4 0 1 - M A I N T A I N I N G P E T T Y C A S H R E C O R D S 5 9 0

LU 1:Complete a petty cash voucher 592

LU 2:Maintain an analysed petty cash book 596

LU 3:Maintain the petty cash balance 601


A C C P R 4 0 1 - P R O C E S S I N G A C C O U N T S P A Y A B L E A N D R E C E I V A B L E 6 1 1

LU 1: Maintain financial journal 614

LU 2: Reconcile accounts receivable and payable 621

LU 3:Maintain accounts payable and accou1ts receivable 628

LU 4: Prepare statements for accounts receivable and payable 636

LU 5: Maintain accounts payable and accounts receivable 641


A C C S R 4 0 1 - M O N I T O R I N G S E R V I C E S R E C O V E R Y A C T I V I T I E S 6 5 5

LU 1:Review accounts receivable proces 658

LU 2: Identify bad and doubtful debts 663

LU 3:Review compliance with terms and conditions 669

LU 4:Plan Recovery Action 673

LU 5:Prepare reports and file documentation 678


A C C A P 4 0 1 - A C C O U N T I N G P R I N C I P L E S 6 8 8

LU 1: Describe accounting principles 690

LU 2: Apply double entry book-keeping system 699

LU3: Record transactions 707


G L O S S A R Y a

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List of abbreviations

AQA Accreditation and quality assurance unit

CDU Curriculum Development Unit

CE Certification and examination unit

CM Complementary Modules

CV Curriculum Vitae

ICT Information Communication Technology

IPRC Integrated Polytechnics Regional Centers

PPE Personal Protective Equipment

RDB Rwanda Development board

REQF Rwanda Education Qualification Framework

ToT Training of trainers unit

TSS Technical Secondary Schools

TVET Technical and Vocational Education and Training

VTC Vocational Education Center

WDA

BSVACC

Workforce Development Authority

Business services Sector/ Accounting sub- sector

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Acknowledgments

Workforce Development Authority wishes to thank the following persons who participated in

the development of this curriculum:

Coordination

Aimable RWAMASIRABO/ Curriculum coordinator, RP

Facilitators

Félix NTAHONTUYE, WDA

Curriculum Development Team

# NAMES FUNCTION INSTITUTION/LOCATION

1 SINZABAKWIRA Jean Pierre Senior Accountant EMERSON Group Ltd 2 NGARUKIYINTWARI J.

Damascene Teacher G.S Muhondo (A.P.A.P.E.R)

3 NSHIMIYIMANA Pascal Consultant CHRISANGE Ltd 4 Ambrose Nzamalu Head of Professional Standards ICPAR 5 BUREGEYA Pascal Assistant Lecturer UR 6 MUKANOHERI Clementine Accountant CHRISANGE Ltd 7 UWANYIRIGIRA Nadia

Yvonne Director of Administration and Finance

ASCOMA

8 NSENGIMANA Aimable MB&O CO, Consultant and Tax Advisor

EMERSON Group Ltd

9 NKUBANA Alphonse Managing Director KUBALPHA Ltd

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1. GENERAL INTRODUCTION

The curriculum presents a coherent and significant set of competencies to

acquire to perform the occupation of Cashier. It is designed with an approach

that takes into account the training needs, the work situation, as well as the

goals and the means to implement training.

The modules of the curriculum include a description of the expected results at the end of

training. They have a direct influence on the choice of the theoretical and practical learning

activities. The competencies are the targets of training: the acquisition of each is required for

certification.

The curriculum is the reference to carry out the assessment of learning. Assessment tools of

learning are developed on the basis of this document.

The curriculum consists of three parts. The first part is of general interest and shows the nature

and goals of a program and the key concepts and definitions used in the document. The second

part presents the qualification, its level in the qualification framework, its purpose, its rationale

and the list of modules it comprises. The third part deals with the training package. It includes

the competencies chart, the sequencing of module learning, the description of each module

and the course structure.

The pages describing the modules are the heart of a curriculum. They present the title of the

module, the length of training, the amount of credits, the context in which the competency is

performed, the prerequisite competencies, the learning units and the performance criteria.

In each module, a course structure is provided. The course structure describes the learning

outcomes (knowledge, skills and attitude) and the learning contents related to each learning

unit. Also, the learning activities and resources for learning are suggested.

Finally, the assessment specifications and guidelines are included in each module.

Section

1

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Section

2

2. QUALIFICATION DETAILS

2.1 Description

This qualification reflects the skills,

knowledge and attitude required for learner

of TVET Certificate IV in Accounting to be

competent in a arrange of routing

accounting tasks and activities that require

application of limited range of basic

practical skills in a defined context.

Work would be undertaken in various

enterprises exercising accountint activities,

he may work alone or with others on

routine/familiar tasks in different public and

private institution such as Shops,

warehouses, supermarket, hospitals,

pharmacies, banks, schools, garage, market,

home, churches, NGOs etc under

supervision.

Effective skills development cannot be

achieved if curricula for education

institutions do not address the needs of the

society. The reason is that curriculum plays

a central role towards production of skilled,

competent and knowledgeable technicians

and professionals to meet the demands of

the country’s social and economic

development.

According to 2020 vision “An aspiration of

the Rwanda Vision 2020 is for Rwanda to

achieve middle income status as a

knowledge-based economy. A strong

accountancy profession will be central to

achieving good governance and improving

accountability, transparency and efficiency

in resource deployment.”

Research shows a positive correlation

between the number of accountants in

employment and GDP per capita and

United Nations Development Index.

According to the Nexus 2 study conducted

by IFAC, it is estimated that accountants

add $½ trillion to the global economy.

Rwanda needs to significantly increase the

number of nationally qualified accountants

if it is to fulfill its desire of being a financial

and services hub and help bolster service

delivery across the public sector.

According to RDB skills survey reports of

2012 in agriculture, ICT, manufacturing,

Title: TVET Certificate IV inAccounting

Level: REQF Level 4

Credits: 120

Sector: Business Services

Sub-sector: Accounting

Issue date: October, 2017

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energy, Mining and tourism sectors indicate

that qualified Accountants present a

significant gap while play a pivotal role

toward successful of the aforementioned

sectors.

Recognizing the critical need for skilled

human resources to be able to meet private

and public sector demands, the government

of Rwanda through WDA has put in place a

benchmark tool, the Rwanda TVET

qualification framework, which comprises 7

levels that focus on job-oriented and

transferable skills to increase productivity

and employability.

It is in this regard that this qualification

level four TVET certificate II is designed to

equip the Rwandans with relevant

competences to meet labour market

demand in Accounting option. The

candidates can be from TVET Certificate I in

Accounting or from equivalent related

qualification, upon completion of this

qualification, successful candidates can

pursue TVET Certificate III in accounting or

join directly the labor market.

At the end of this qualification, qualified

learners will be able to:

1. Apply Computer skills 2. Provide quality customer service 3. Implement SHE policies and

procedures 4. Use intermediate English at

workplace 5. Gukoresha I Kinyarwanda

cy’umunyamwuga

6. Kutumia Kiswahili katika sekta tofauti za kazi

7. Appliquer les elements de la langue francaise

8. Develop business plan 9. Apply Matrix and Algebraic

Functions 10. Apply Basic principles of costing 11. Follow banking procedures 12. Manipulate computerized

accounting software 13. Provide basic cost and revenue

information 14. Maintain control accounts 15. Maintain petty cash records 16. Process accounts payable and

receivable 17. Maintain the journal 18. Monitor services recovery activities 19. Process ledger transactions and

extracting a trial balance 20. Maintain records and financial

documents 21. Apply accounting principles 22. Process bank reconciliation 23. Monitor inventory system 24. Process transactions into the books

of prime entry 25. Integrate the workplace

2.2 Minimum entry requirements

The minimum entry requirement to this

qualification is to be mentally fit with broad

knowledge, skills and attitude of accounting

services background.

2.3 Information about pathways

2.4 Job related information

This qualification prepares individuals to integrate the Finance industry with the professionalization of

Book-keeper, Accounting clerk , Revenue fees collector; this qualification again offers the opportunity to

execute the works as Stock accountant while ensuring that safety, security and environmental

regulations are respected.

2.5 Employability skills and life skills

Through the generic modules, individuals with this qualification have acquired the life and

employability skills to meet the following industry or enterprise requirements:

Communication

questioning, clarifying and evaluating information

reading and reviewing a range of financial reports

using specialist language in written and oral communication

Pathways into the qualification

Pathways from the qualification

Preferred pathways for candidates entering

this qualification include:

TVET Certificate III in Accounting

Recognition of prior learning related

to this qualification

Progression route of candidates achieving

this qualification include:

TVET Certificate V in Accounting

A range of other related TVET

Certificate V qualifications.

Possible jobs related to this qualification

Book-keeper,

Accounting clerk

Revenue fees collector,

Stock accountant

writing in a range of styles to suit different audiencesKnow own preferred way of learning, take initiative for learning new skills, and know how to monitor own learning progress.

Teamwork

referring matters to nominated person as required

working as a member of a team and applying knowledge of one's own role to achieve

team goals

working with diverse persons and groups

Problem solving

checking reports for accuracy and correcting errors as required

collecting, comparing and contrasting data in order to create reports

using problem solving tools and techniques to solve reconciling problems

Initiative and enterprise

contributing to solutions to workplace challenges

designing reports to effectively present workplace information

Self-management

managing own time and priorities and dealing with contingencies

operating within industry standards, legislation and regulations

taking responsibility as required by work role and ensuring all organisational policies

and procedures are followed

Learning

acquiring and applying knowledge of products, services and organisational policies and

procedures

applying knowledge of the industry to workplace activities

learning new ideas, skills and techniques

seeking appropriate technical help with stand-alone and online computerised systems.

Technology

using electronic communication devices and processes (e.g. internet, organisational deposit

facilities, software packages and email to produce written correspondence and reports)

using technology to assist the management of information and meet compliance requirements

Number of competencies: 25 Core competencies: 17 Complementary competencies: 8 The total number of Credits: 120

2.6 Information about competencies

No Code Complementary competencies Credit

1 CCMCS401 Apply Computer skills 3

2 CCMQS401 Provide quality customer service 3

3 CCMHE401 Implement SHE policies and procedures 3

4 CCMEN401 Use intermediate English at workplace 3

5 CCMKN401 Gukoresha I Kinyarwanda cy’umunyamwuga 3

6 CCMKK401 Kutumia Kiswahili katika sekta tofauti za kazi 3

7 CCMFT401 Appliquer les elements de la langue francaise 3

8 CCMDB401 Develop business plan 3 Total 24

No Code Core competencies Credit

GEN

ERA

L

1 ACCPC401 Apply Basic principles of costing 3

2 ACCBP401 Follow banking procedures 3

3 ACCAS401 Manipulate computerized accounting software 4

4 GENAM402 Apply Matrix and Algebraic Functions 10

5 ACCCR401 Provide basic cost and revenue information 3

SPEC

IFIC

6 ACCCA401 Maintain control accounts 4

7 ACCPC401 Maintain petty cash records 3

8 ACCPR401 Process accounts payable and receivable 4

9 ACCMJ401 Maintain the journal 3

10 ACCSR401 Monitor services recovery activities 3

11 ACCLT401 Process ledger transactions and extracting a trial balance 4

12 ACCFD401 Maintain records and financial documents 3

13 ACCAP401 Apply accounting principles 5

14 ACCBR401 Process bank reconciliation 4

15 ACCIS401 Monitor inventory system 4

16 ACCBE401 Process transactions into the books of prime entry 6

17 ACCIA401 Integrate the workplace 30

Total 96

3. TRAINING PACKAGE

The training package includes the competencies chart, the flowchart, the

modules, the course structure, and the assessment guidelines.

3.1 Course structure

The course structure describes the learning outcomes for each learning unit. These learning

outcomes are the essential skills and knowledge to be acquired. The contents to be covered for

each learning outcome are prescriptive. The Learning Activities contain a series of suggestions,

usually with several options, that will guide the learner and the trainer.

3.2Competencies chart

The competencies chart is a table that presents an overview of the specific competencies, the

general competencies, the work process and the time allocated to each competency. This table

provides an overall view of the competencies of the training program and allows identification

of the logical sequence of the learning of these competencies.

The competencies chart shows the relationship between general competencies and specific

competencies that are particular to the occupation, as well as the key stages of the work

process. It shows the links between the elements in the horizontal axis and those in the vertical

axis. The symbol (ο) marks a relationship between a general competency and specific

competency. The symbol (∆) indicates a relationship between a specific competency and a step

in the process of work. When the symbols are darkened, it indicates that the link is taken into

account in the description of the specific competency.

The competencies chart allows the trainer to consider the complexity of the competencies in

the organization of the progress of learning. Therefore, the vertical axis shows the specific

competencies in the order they should be acquired.

This is the starting point of the presentation of the competencies in the flowchart presented in

the following pages.

Section

3

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1 2 3 4 5 6 7 8 9 10

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Duration (470 Hrs) 30

30

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1 Maintain control accounts 40 ▲ ▲ ▲ ▲ ▲ ▲ ▲ ▲ ○ ○ ○ ○ ○ ○ ○ ○ ○ ● ● ● ●

2 Maintain petty cash records 30 ▲ ▲ ▲ ▲ ▲ ▲ ▲ ▲ ○ ○ ○ ○ ○ ○ ○ ○ ○ ● ● ● ●

3 Process accounts payable and receivable 40 ▲ ▲ ▲ ▲ ▲ ▲ ▲ ▲ ○ ○ ○ ○ ○ ○ ○ ○ ○ ● ● ● ●

4 Maintain the journal 30 ▲ ▲ ▲ ▲ ▲ ▲ ▲ ▲ ○ ○ ○ ○ ○ ○ ○ ○ ○ ● ● ● ●

5 Monitor services recovery activities 30 ▲ ▲ ▲ ▲ ▲ ▲ ▲ ▲ ○ ○ ○ ○ ○ ○ ○ ○ ○ ● ● ● ●

6 Process ledger transactions and extracting a trial 40 ▲ ▲ ▲ ▲ ▲ ▲ ▲ ▲ ○ ○ ○ ○ ○ ○ ○ ○ ○ ● ● ● ●

7 Maintain records and financial documents 30 ▲ ▲ ▲ ▲ ▲ ▲ ▲ ▲ ○ ○ ○ ○ ○ ○ ○ ○ ○ ● ● ● ●

8 Apply accounting principles 50 ▲ ▲ ▲ ▲ ▲ ▲ ▲ ▲ ○ ○ ○ ○ ○ ○ ○ ○ ○ ● ● ● ●

9 Process bank reconciliation 40 ▲ ▲ ▲ ▲ ▲ ▲ ▲ ▲ ○ ○ ○ ○ ○ ○ ○ ○ ○ ● ● ● ●

10 Monitor inventory system 40 ▲ ▲ ▲ ▲ ▲ ▲ ▲ ▲ ○ ○ ○ ○ ○ ○ ○ ○ ○ ● ● ● ●

11 Process transactions into the books of prime entry 60 ▲ ▲ ▲ ▲ ▲ ▲ ▲ ▲ ○ ○ ○ ○ ○ ○ ○ ○ ○ ● ● ● ●

12 Integrate the workplace 300 ▲ ▲ ▲ ▲ ▲ ▲ ▲ ▲ ○ ○ ○ ○ ○ ○ ○ ○ ○ ● ● ● ●

GENERAL AND COMPLEMENTARY COMPETENCIES

#

CASHIER

SPECIFIC COMPETENCIES

PROCESS

Figure 1: Competencies chart

Between the process and particular competencies| Between general and particular competencies

▲:Functional link application ●: Functional link application

∆: Functional link existence ο: Functional link existence

3.3 Flowchart

The flowchart of sequencing of learning is a schematic representation of the order of acquisition of the

competencies. It provides an overall planning of the entire training programme and shows the relationship

between the modules. This type of planning is to ensure consistency and progression of learning. The flowchart of

the sequence of learning of the modules of the training programme is presented on the following page.

Computer Skills 3 Providing quality customer service 3

Implementing SHE policies and procedures 3

Intermediate Workplace English 3 Ikinyarwanda cy' umunyamwuga 3

Application des elements dela langue Francaise aux domaines 3

Kiswahili katika sekta tofauti za kazi 3

Basic analysis 10

Providing basic cost and revenue 3

Following banking procedures 3

Manipulating computerized accounting software 4

Basic principles of costing 3

Maintaining control accounts 4 Maintaining petty cash records 3

Processing accounts payable and receivable 4

Maintaining the journal 3 Monitoring services recovery activities 3

Processing ledger transactions and extracting a trial 4

Maintaining records and financial documents 3 Accounting principles 5

Processing bank reconciliation 4 Monitoring inventory system 4

Processing transactions into the books of prime entry 6

Business Development 3

Industrial Attachment Program (IAP) 30

Figure 2: Flowchart

4. ASSESSMENT GUIDELINES

4.1 Assessment Methodology

To assess knowledge, practical, and application skills through any form of continuous evaluation

that encourages learners to display understanding of the principles in application to set

practical tasks and their attendant theory to assess self-learning.

4.2 Portfolio

A portfolio is a collection of learner work representing learner performance. It is a folder (or

binder or even a digital collection) containing the learner’s work as well as the learner’s

evaluation of the strengths and weaknesses of the work. Portfolios reflect not only work

produced (such as papers and assignments, direct demonstration, indirect demonstration,

products, documents), but also it is a record of the activities undertaken over time as part of

learner learning. The portfolio is meant to show learner growth, development, and

achievements in the education system. It also shows that you have met specific learning goals

and requirements. A portfolio is not a project; it is an ongoing process for the formative

assessment. Besides, it will serve as a verification tool for each candidate that he/she attended

the whole training before he/she undergoes the summative assessment for specific modules.

There are two types of assessment (Formative Assessment and Summative/Integrated

Assessment).

Formative Assessment

The formative assessment is an assessment which is given progressively during the training

This is applied on all types of modules (e.g. Complementary, General and Specific modules)

Formative assessment are recommended to prepare the trainee for summative/integrated

assessment

Summative/Integrated Assessment

This is given at the end of the module delivery. It helps to make sure that the learner has

Section

4

successfully acquired the competence and he is able to translate the knowledge, skills and

attitude into workplace situation.

All Summative/Integrated assessment should match with the content of the module in the

curriculum.

Summative/Integrated Assessment is always in practical, giving it as a theoretical type of

assessment is not acceptable.

The integrated situation provided in the curriculum is a sample of the assessment to be

carried out, the Trainer/Teacher has the role of developing another one referring to the

task to be carried out in the integrated situation in accordance to the circumstances inside

school, but the integrated situation should stick on the components of a task.

During Summative/Integrated assessment, assessor panel members should be three (3).

This Summative/Integrated assessment can be seen in specific modules and the Trainee

can be declared competent by the following rules:

For YES or NO scoring of indicators in Summative/Integrated Checklist

The trainee can be declared competent based on the assessment CRITERIA and its respective

assessment indicators

Assessment Criteria Passing Line in the

assessment indicators

Quality of Process 90%

Quality of Product 100%

Relevance 90%

Rest of Criteria/ any other criteria

(example: Safety)

100%

Note: The Assessor should check if the 10% indicator (Quality of Process and Relevance) in

which the Trainee was not able to meet during Summative/Integrated Assessment should not

be among those indicators that can cause any hazard, or the one indicator that is performed

poorly where there is room for improvement.

1. During assessment, trainees with special needs (e.g. people with disability) should be

assisted accordingly.

2. It is the responsibility of the school to consider the status(competent/not yet

competent) of trainees and conduct reassessments when necessary

3. Respect of flowchart and chronogram particularly in considering the delivery of

modules which has prerequisite of a following/subsequent module is highly

recomended

4. All evidences during assessment (e.g. quiz, checklist, forms) should have a written form

that is compiled in the Trainer (source) and Trainee (result) portfolio. Portfolio is the

responsibility of School, Class Teacher, and Trainees. It should be given to trainees after

certification.

5. Industrial Attachment Program (IAP)

- For trainees It is advised to finish and be declared competent on the 30 hours

content of IAP module written in the curriculum before going to workplace or

industry.

- The school should organize visit for all trainees in the workplace or industry to

confirm and assist IAP especially in filling up the logbook.

- An interview to the trainee should be conducted in the school after the IAP has

been completed and should be documented in the trainee portfolio.

- All completed logbooks should be part of the trainee portfolio.

Competence

C C M H E 4 0 1 - IMPLEMENTING S.H.E. POLICIES AND PROCEDURES

CCMHE402 Implement S.H.E. policies and procedures

REQF Level: 4 Learning hours

Credits: 3 30

Sector: All

Sub-sector: All

Issue date: September, 2021

Purpose statement

This module describes the outcomes required to implement Safety, Health and Environmental

(SHE) policies and procedures on a site adhering to defined policies and procedures to ensure

own safety and that of others; together with protection of the environment. This includes

Identification of hazardous areas to be improved, application of SHE practices, Assessment

and control of risks and promoting awareness of SHE in working place.

The module will allow the learner

Learning assumed to be in place

Maintaining SHE at workplace

Elements of competency and performance criteria

Learning units describe the essential outcomes of a competency.

Performance criteria describe the required performance needed to demonstrate achievement

of the learning unit.

By the end of the module, the trainee will be able to:

Elements of competency Performance criteria

1. Identify hazardous areas to be

improved

1.1 Proper selection of the tools and materials

1.2 Proper physical inspection of the hazardous area

1.3 Proper marking and reporting of hazardous area

2. Apply SHE practices 2.1 Proper identification of applicable Occupational Health, Safety

and Environmental (OHSE) requirements

2.2 Appropriate instruction to workers to follow safety best

practices and enforce health and safety regulations

2.3 Proper establishment and maintenance of communication with

others in line with SHE requirements

2.4 Proper performance of tasks in a safe manner and in line with

SHE best practices

3. Assess and control risks 3.1 Proper analysis of work practices and processes to identify areas

for improvement in relation to SHE issues and hazards

3.2 Proper detection and assessment of risk, and detailed report and

investigation of all incidents/ accidents

3.3 Proper control of hazard to make them less dangerous by

looking at the most effective options

4. Promote awareness of SHE in working

place

4.1 Proper implementation of environmental procedures

4.2 Adequate training of workers to operate tools and equipment

4.3 Proper inspection of the working area and appropriate remedial

action to be taken to minimize or eliminate hazards

earning Outcome 1.1: Select tools and materials

Types of tools, materials and equipment used to identify hazards: Dust sampler

Noise meter

Hammer

Brushes

Crowbar

Ladder

Rock drill

Tape measure

Infrared

thermometer

Types of tools, materials and equipment used to control hazards:

Hammer

Brushes

o Presentation on types of equipment

o Group discussion o Practical exercises on types of

equipment o Setting visual aids o Preparing video and audio

materials with types of equipment

- Reference Books - internet - TV screen - Module manuals - Visual aid - Steel bar - Dust sampler - Mining anemometer - Noise meter - Hammer - Brushes - Crowbar - Ladder - Timber - Nails - Cement - Wire mesh - Marking paints - Tape measure

Learning unit

L U 1 : Identify hazardous areas to be improved.

1

Learning Outcomes:

1. Select tools and materials 2. Inspect physical hazardous area 3. Mark and report on the hazardous areas

5 Hours

Content Learning activities Resources

Crowbar

Ladder

Timber

Nails

Cement

Wire mesh

Marking paints

Tape measure

Level meter

Pick

Shovel

Saw

PPEs:

nose masks

hearing

Protection

goggles

helmets

overalls

protective

footwear

gloves

- Infrared thermometer

- Strings and ropes - PPEs

Formative Assessment1.1

Assessor may collect among the following evidences and make judgements on whether the

performance criterion has been achieved.

Types of evidence Portfolio assessment tools

Written evidence

Oral evidence

Performance evidence

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation)

Task: Select tools and materials for hazardous area

Performance criterion

Proper selection of the tools and materials

Checklist Score

Yes No

Indicator1 :Tools, materials and equipment used to identify hazards are selected correctly

Dust sampler

Noise meter

Hammer

Brushes

Crowbar

Ladder

Rock drill

Tape measure

Infrared thermometer

Indicator2 :Tools, materials and equipment used to control hazards are selected

Hammer

Brushes

Crowbar

Ladder

Timber

Nails

Cement

Wire mesh

Marking paints

Tape measure

Level meter

Pick

Shovel

Saw

PPEs

Observation

Learning Outcome 1.2: Inspect physical hazardous area

Tools and equipment for inspection

Adequate supply

of tools and

equipment for

inspection

o Presentation on checklists and work place examinations

o Observation of the working place

o Group discussion about qualities of a good working

- Reference books - Visual aids - Computer - internet - Module manuals - Steel bar


Appropriate PPE

for inspection

according to each

job specification.

Work place examination for unsafe area

Environment

condition

Water

Cracks

Air

Dust

place o Practical exercises of inspecting o On checklists and work place

examinations o Preparation of visual Aid

materials o Preparation of Video and audio

aids

- Dust sampler - Hammer - TV Screen

Formative Assessment 1.2




Written

Performance

Oral

Multiple choice True or false question Matching Ticking Sentence completion Expose (presentation)

Task: Inspect the hazardous are

Checklist Score

Yes No

Indicator1 : Tools, equipment and PPEs for inspection are identified and supplied

Tools and equipment for inspection are identified

PPEs for inspection are identified and supplied

Indicator2 : Workplace for unsafe are is examined

Environmental condition

Water

Cracks

Air


Proper physical inspection of the hazardous area

Duster

Observation

Learning Outcome 1.3: Mark and report on the hazardous areas

Introduction to tools

and equipment for

marking hazardous

area:

Hammer

Brushes

Crowbar

Ladder

Timber

Nails

Barricade tap

(Warning sign)

Cones

Use of tools and

equipment for marking

hazardous area

Reporting hazardous are

and the area of weakness

Through the

administrative

hierarchy

Emergency reporting

o Presentation on tools and equipment and reporting

o Group discussion on tools and equipment and reporting

o Practical exercises on marking and temporary supporting

o Preparation of visual Aid materials

o Preparation of video and audio materials

- Reference books - Visual aids - Computer - internet - Module manuals - Hammer - Brushes - Crowbar - Ladder - Timber - Nails - Barricade tap




Proper marking of hazardous area and proper reporting on the area of

weakness according to company procedure




Written

Performance

Oral

Multiple choice

True or false question

Matching

Ticking Sentence completion Expose (presentation) Task: mark hazardous areas and report result to the concerned staff

Checklist Score

Yes No

Indicator1 : Tools and equipment for marking hazardous area are introduced

Hammer

Brushes

Crowbar

Ladder

Timber

Nails

Barricade tap (Warning sign)

Cones

Indicator2 : Tools and equipment for marking hazardous area are used

Indicator3: Hazardous areas and the weakness area

Through the administrative hierarchy

Through Emergency reporting

Observation

Learning unit

LU 2 : Apply SHE practices.

2

Learning Outcomes:

1. Identify applicable Occupational, Health, Safety and environmental (OHSE) requirements

2. Instruct workers to follow safety best practices and enforce health and safety regulations.

3. Establish and maintain communication with others in line with SHE requirements

4. Perform tasks in a safe manner and in line with SHE best practices

10 Hours

Learning Outcome 2.1: Identify applicable Occupational, Health, Safety and environmental (OHSE) requirements

Occupational and organizational

requirements:

Organizational policies and

procedures about:

Manual handling

Shifting,

Lifting and

Carrying

Machine guarding

Organizational and

site guidelines

Own role and

responsibility

Quality assurance

and continuous

improvement

processes and

standards

Emergency and

evacuation

o Research on OHSE, legislative

and Organizational

requirements.

o Brainstorming on OHSE,

legislative requirements and

Organizational requirements.

o Group discussion on OHSE,

Legislative and organizational

requirements

- PPEs

- Reference books

- Work sheet

- Markers

- Flip charts

- Template of

OHSE

requirements


procedures

Ethical values

Recording and

reporting

Equipment use,

maintenance and

storage

Healthy and Safety requirements:

Personal protective

equipment and clothing

First Aid and Firefighting

equipment

Hazard and risk control

equipment

Psychological conditions

control mechanisms

Environmental requirements:

Safe forest practices

Waste management: Disposal,

Recycling and

Re-use guidelines





Written evidence

Oral evidence

Performance


Task: identification of applicable Occupational Health, Safety and Environmental (OHSE) requirements


Proper identification and application of Occupational Health, Safety and

Environmental (OHSE) requirements

Checklist Score

Yes No

Indicator1. : Occupational and organizational requirements are identified

Organizational policies and procedures about

Manual handling

Machine guarding

Organizational and site guidelines

Own role and responsibility

Quality assurance and continuous improvement processes and standards

Emergency and evacuation procedures

Ethical values

Recording and reporting

Equipment use, maintenance and storage

Indicator2: Health and safety requirements are identified

Personal protective equipment and clothing

First Aid and Firefighting equipment

Hazard and risk control equipment

Psychological conditions control mechanisms

Indicator3 : Environment requirements are identified

Safe forest practices

Waste management guidelines

Disposal,

Recycling and

Re-use guidelines

Indicator 4: Occupational, health, safety and environmental requirements are applied

Observation

Learning Outcome 2.2: Instruct workers to follow safety best practices and enforce health and safety regulations.

Description of SHE

standards, regulations to

be followed

Use of PPEs

o Observation about the need

of appropriate SHE

standards, regulations to be

followed, and tools and

- PPEs

- Reference books

- Work sheet

- Markers

- Flip charts


Use of inspection

checklist

Types of tools and

materials to be used:

PPEs

Inspection

checklist

Use of safety tools,

materials and

equipment

materials to be used

o Group discussion on role of

appropriate SHE standards,

regulations to be followed,

and tools and materials to be

used

o Practical exercises on

following appropriate SHE

standards, regulations, and

using appropriate tools and

materials

- Template on SHE

standards and regulations

- Template of inspection

checklist





Written evidence

Oral evidence

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: Apply safety best practices and enforce health and safety regulations

Checklist Score

Yes No

Indicator 1: SHE standards and regulations to be followed are described

Use of PPEs Use of inspection checklist

Indicator 2:Tools and materials to be used are identified


Appropriate instruction to workers to follow safety best practices and to

enforce health and safety regulations.

PPEs Inspection checklist

Indicator 3: Safety tools, materials and equipment are used

Observation

Learning Outcome 2.3: Establish and maintain communication with others in line with SHE requirements

Applying basics of effective

communinication:

Types of effective

communication with others

in line with SHE requirements:

Verbal and Non-

Verbal

Communication

Formal and

Informal

Communication

Downward and

Upward

Communication

Categories of effective

communication with others in

line with SHE requirements:

Effective oral

communication

Effective written

communication

Techniques of Effective Oral

communication in line with SHE

requirements:

Active listening

Constructive feedback

Positive, confident and

cooperative language

Appropriate language and

o Group discussion

about

communication with

others in line with

SHE requirements.

o Role play about effective communication

o Practical exercises of

communication with others in line with SHE requirements

- Public Board

notices

- Communicatio

n

devices/phone

s

- Safety signage


concepts to individually

social and cultural

differences

Appropriate questioning to

clarify and confirm

understanding

Effective control of tone of

voice and body language

etc.

Types of questions to be asked during a

communication process

Close-ended questions

Open-ended questions

Etc





Written evidence

Oral evidence

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: Communicate with others in line with SHE

requirements


Proper establishment and maintenance of communication with others in line

with SHE requirements.

Checklist Score

Yes No

Indicator1 : Basics of effective communinication are applied

Types of effective communication with others

Verbal and Non-Verbal Communication

Formal and Informal Communication

Downward and Upward Communication

Categories of effective communication

Effective oral communication

Effective written communication

Indicator2 :Techniques of Effective Oral communication in line with SHE requirements are used

Active listening

Constructive feedback

Positive, confident and cooperative language

Appropriate language and concepts to individually social and cultural differences

Appropriate questioning to clarify and confirm understanding

Effective control of tone of voice and body language

Indicator3 :Types of questions to be asked during communication process are categorized

Close-ended questions

Open-ended questions

Observation

Learning Outcome 2.4: Perform tasks in a safe manner and in line with SHE best practices

Environmental policy content :

Compliance,

improvement (where

required to reflect) and

prevention

Continuous cycle of

planning,

implementing,

monitoring,

reviewing and

improving

o Group discussion on content of the environment policy

o Practical exercises on applying environment policy

- Registration

documents

- Regulations

- Safety standards


practices and

systems





Written evidence

Oral evidence

Performance


Task: Perform tasks in a safe manner and in line with SHE best practices ( according to their specific trade)

Checklist Score

Yes No

Indicator1 : Environmental policy content is applied

Compliance Improvement (where required to reflect) Prevention

Continuous cycle of

planning, implementing, monitoring, reviewing improving practices and systems

Observation


Proper performance of tasks in a safe manner and in line with SHE best

practices

Learning Outcome 3.1: Analyse work practices and process to identify areas for improvement in relation to SHE issues and hazards

Applying Continuous Process

Improvement

(CPI) concepts and tools:

CPI “Musts” and Principles:

Stop fixing and start

improving

The best practices are

the ones you already

have

Changing behavior is

more important than

changing processes

If you aren’t failing,

you aren’t trying

CPI Methods

Lean

Six Sigma

Theory of Constraints

o Small group discussion

about Continuous

Process Improvement

(CPI) concepts and

tools

o Individual work about

CPI Methods

o Role play about

application of CPI

musts and principles

o Simulation about roles

and responsibilities of

CPI

- Role play

scenario

- Reference books

- Online materials

- Scholarly

materials

- Video record

Learning unit

LU 3: Assess and control risks.

3

Learning Outcomes:

1. Analyze work practices and process to identify areas for improvement in

relation to SHE issues and hazards

2. Detect, assess and report SHE issues and Hazards in the work area to

appropriate personnel

3. Control hazard to make them less dangerous by looking at the most

effective options.

10 Hours


https://daniellock.com/4-principles-of-continuous-improvement/#one


https://daniellock.com/4-principles-of-continuous-improvement/#two



https://daniellock.com/4-principles-of-continuous-improvement/#three



https://daniellock.com/4-principles-of-continuous-improvement/#four


Business Process

Reengineering





Written evidence

Oral evidence

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: make analysis of work practices and processes to identify

areas for improvement in relation to SHE issues and hazards

Checklist

Score

Yes No

Indicator1: Continuous Process Improvement (CPI) concepts and tools are applied

CPI “Musts” and Principles

Stop fixing and start improving

The best practices are the ones you already have

Changing behavior is more important than changing processes

If you aren’t failing, you aren’t trying

CPI Methods

Lean

Six sigma

Theory of constraints

Business process Reengineering

Observation


Proper analysis of work practices and processes to identify areas for

improvement in relation to SHE issues and hazards





Learning Outcome 3.2: Detect, assess and report SHE issues and Hazards in the work area to appropriate personnel

Steps of Risk assessment tool Identify and Describe Risk Identify Triggers Estimate risk impact Estimate risk Likelihood Risk Matrix – Risk

Exposure Threshold Develop Risk Mitigation

Option

Principles for Effective Verbal Intervention

Remain calm.

Isolate the individual.

Watch your body language.

Keep it simple.

Use reflective questioning.

Use silence.

Watch you’re preverbal.

Elements of good quality risk statement

Event or condition,

Consequences on

program objectives, and

Cause

o Group work on observing possible risks

o Presentation about risks assessment findings

o Brainstorming on risks awareness

o Role play about effective verbal intervention

- Role play scenario - Reference books - Online materials - Scholarly materials




Proper detection and assessment of risk, and detailed report and

investigation of all incidents/ accidents.




Written evidence

Oral evidence

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: Detecting and assessing risks, and detailed report and

investigating all

Checklist Score

Yes No

Indicator1: Steps of Risk assessment are explained

Identify and Describe Risk Identify Triggers Estimate risk impact Estimate risk Likelihood Risk Matrix – Risk Exposure Threshold Develop Risk Mitigation Option

Indicator2: Principles for Effective Verbal Intervention are expressed Remain calm.

Isolate the individual.

Watch your body language.

Keep it simple.

Use reflective questioning.

Use silence. Watch your preverbal

Indicator3: Elements of good quality risk statement are elaborated Event or condition,

Consequences on program objectives, and

Cause

Observation

Learning Outcome 3.3: Control hazard to make them less dangerous by looking at the most effective options.

Methods of Hazard control prevention

handle

isolation

remove or use of PPE

Practical Problem Solving Model

(PPSM):

Clarify & Validate the Problem

Break Down the Problem/Identif

y Performance Gaps

Set Improvement Targets

Determine Root Causes

Develop Countermeasures

See Countermeasures Through

Confirm Results & Process

Standardize Successful Processes

o Group discussion about control of hazards

o Practical exercises on Practical

Problem Solving Model (PPSM)

o Brainstorming on control of hazards

Procedural

manuals

Environmental

policy

Reference books

Checklist

Papers

Pens

Internet





Written evidence

Oral evidence

Performance

Multiple choice True or false question Matching Sentence completion



Proper control of hazard to make them less dangerous by looking at the most

effective options.

Ticking Expose (presentation) Task: what effective options can you come up with so as to make

hazard less dangerous?

Checklist Score

Yes No

Indicator1: Methods of Hazard control are classified

prevention

handle

isolation

remove or use of PPE

Indicator2: Practical Problem Solving Model (PPSM) is identified

Clarify & Validate the Problem

Break Down the Problem/Identify Performance Gaps

Set Improvement Targets

Determine Root Causes

Develop Countermeasures

See Countermeasures Through

Confirm Results & Process

Standardize Successful Processes

Observation

Learning unit

LU 4: Awareness of SHE in working place.

4

Learning Outcomes:

1. Implement environmental procedures

2. Train workers on operational tools and equipment of SHE

3. Inspect the working area and remedial action to be taken to

minimize or eliminate hazards.

5 Hours

Learning Outcome 4.1: Implement environmental procedures

Definition of environmentally

sustainable work practices

Environmental Sustainability

Strategies

Recycling Strategy

Waste Reduction

Paper Reduction

Photocopiers,

Printers, Faxes &

Office Equipment

Travel & Meetings Energy Efficiency & Conservation

Lights

Computers and

monitors

Air Conditioning Workers & Business Partner

Awareness

o Brainstorming on

Environmental goals

o Research on

Environmental goals

o Group discussion

Environmental

Sustainability

Strategies

- Procedural

manuals

- Organizational

policies and

procedures

- Environmental

policy






Written evidence

Oral evidence

Performance

Multiple choice


Matching

Sentence completion

Ticking

Expose (presentation) Task: Implementing environmental procedures

Checklist Score

Yes No

Indicator1: Environmentally sustainable work practices are defined

Indicator2: Environmental Sustainability Strategies are expressed

Recycling Strategy

Waste Reduction

Paper Reduction

Photocopiers, Printers, Faxes & Office Equipment

Travel & Meetings

Energy Efficiency & Conservation

Lights

Computers and monitors

Air Conditioning

Workers & Business Partner Awareness

Observation


Proper implementation of environmental procedures

Learning Outcome 4.2: Train workers on operational tools and equipment of SHE

Design of OH&S package for training: Program awareness

Specific roles in the

safety and health

program

Hazard identification and

controls skills

Use of best methods in

crosscutting issues training

On the job training Off the job training Apprenticeship Training Vestibule or Training

Center Training Training Via Internship

o Brainstorming on types of

trainings

o Group discussion of best

methods of training

o Preparation SHE package

to deliver

- Fire extinguisher

- First aid kit

- Fire triangle

- Personal protective

equipment and

clothing

- Safety equipment

- First aid equipment

- Procedural manuals

- Organizational

policies and

procedures

- Environmental policy





Written evidence

Oral evidence

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: Training on operating tools and equipment In line with SHE

requirements



Adequate training of workers to operate tools and equipments

Checklist Score

Yes No

Indicator1: Design of OH&S package for training is performed

Program awareness Specific roles in the safety and health program Hazard identification and controls skills

Indicator2: Best methods in crosscutting issues training are used On the job training Off the job training Apprenticeship Training Vestibule or Training Center Training Training Via Internship

Observation

Learning Outcome 4.3: Inspect the working area and remedial action to be taken to minimize or eliminate hazards.

Environmental Impacts awareness:

Soil degradation Erosion Leaching Climate change Air, soil, water pollution Land sliding

Remedial actions: Workplace waste

management systems Emissions control of

greenhouse gases Use of non-renewable

resources control

o Research on environmental

impact

o Group discussion on work

sustainability

o Brainstorming on measures

for sustainability

- Environmental policy

- Procedural manuals

- Organizational policies and procedures


Chemical use control

Supply chain management





Written evidence

Oral evidence

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: Training on operating tools and equipment In line with SHE

requirements

Checklist Score

Yes No

Indicator1: Environmental Impacts awareness are described

Soil degradation Erosion Leaching Climate change Air, soil, water pollution Land sliding

Indicator2: Remedial actions are elaborated Workplace waste management systems Emissions control of greenhouse gases Use of non-renewable resources control Chemical use control Supply chain management


Proactive inspection of the working area and appropriate remedial action to

be taken to minimize or eliminate hazards.

Observation

References:

1. International Organization for Standardization (ISO), ISO 31000:2009, Risk management—

Principles and guidelines, Switzerland, 2009

2. The Green Workplace: Sustainable Strategies that Leigh Benefit Employees, the Environment

and the Bottom Line, Stringer 2009. New York

3. Occupational Risk Control : Predicting and Preventing the Unwanted by Viner, Derek , ISBN: 9781472419712, Publication Date: 2015

4. OSHA General Industry regulations Book, 29 CFR 1910 Paperback- July1,2014 y MANCOMM Inc. (Author, Editor)

5. OH&S : a management guide by Richard Archer, Kerry Northwick, Susanne Tepe. Publication Date: 2009

6. Safety Management a Comprehensive Approach To developing A Sustainable System, Chitram Lutchman, 2012, Taylor & Francis Group,NY

7. Environmental Sustainability in the Work Place. (2018, Feb 04). Retrieved from

https://paperap.com/paper-on-environmental-sustainability-in-the-work-place/

http://www.ecu.eblib.com/patron/FullRecord.aspx?p=2004776

https://ecu.on.worldcat.org/oclc/271786642?databaseList=638

https://paperap.com/paper-on-environmental-sustainability-in-the-work-place/

Competence

C M Q S 4 0 1 - PROVIDING QUALITY CUSTOMER SERVICE

CCMQS401 Provide quality customer service


Credits: 3 30

Sector: All

Sub-sector: All


Purpose statement

This module describes the skills, knowledge and attitude required to provide quality customer service and deal with any matter related to business during, before and after a service delivery. The module will allow the participant to identify opportunities for products and services delivery and reflect on information received to devise changes and suggest coping strategies. Moreover, the trainee will also develop and use communication techniques intended for the management of the complaints and ways of recording customer information.


Not applicable







1. Develop and maintain product, service and market knowledge.

1.1 Proper identification of opportunities and use of formal and informal research to develop and maintain knowledge of products and services.

1.2 Appropriate use of customer feedback and workplace observation to evaluate products, services and promotional initiatives and identify changes in customer preferences, needs and expectations.

1.3 Effective sharing of market, product and service knowledge obtained with colleagues to enhance the effectiveness of the team.

1.4 Effective suggestion of ideas to appropriate person for product and service adjustments to meet customer needs for future planning according to organization policy.

2. Provide a quality service experience to customers.

2.1 Determination and clarification of customer preferences, needs and expectations.

2.2 Proper offering of accurate information about appropriate products and services to customers to meet their needs and expectations.

2.3 Anticipation of customer preferences needs and expectations throughout the service experience and provide products and services in a timely manner, appropriate to individual needs and preferences, and according to organization standards.

2.4 Offering possible extras and add-ons appropriately and provision of personalized and additional services and products where

appropriate.

2.5 Proactive promotion of products and services at appropriate opportunities according to current organization goals and promotional focus and appropriate employment of selling

3. Deal with complaints and difficult

customer service situations.

3.1 Proper use of questioning techniques to establish and agree on the nature, possible cause and details of the complaint or difficult customer service situation with the customer and assessment of the impact on the customer of the situation.

3.2 Effective use of communication techniques to assist in the management of the complaint and handle the situation sensitively, courteously and discreetly.

3.3 Proper determination of possible options to resolve the complaint and prompt analysis and decision on the best solution, taking into account any organization constraints.

3.4 Appropriate use of techniques to turn complaints into opportunities to demonstrate high quality customer service.

3.5 Effective provision of feedback on complaints to appropriate personnel in order to avoid future occurrence.

3.6 Reflection and evaluation of complaint and solution to enhance response to future complaints or difficult service situations.

4. Manage and use information about

clients and customers 4.1 Proper determination and record of customer

information where appropriate to provide personalized service.

4.2 Perfect development and maintaining of knowledge of organization promotional initiatives and perfect implementation where appropriate.

4.3 Proactive provision of enhanced products and services to clients and customers based on client information.

Learning Outcome 1.1: Identify opportunities and use formal and informal research to develop and maintain knowledge of products and services.

Differentiation of products and

services

Tangibility vs intangibility

Production vs interaction

Perishability vs imperishability

Need vs relationship

Quantity

Inseparability

Quality

Returnability

Value perspective

Shelf line

Being aware of your products and

o Large group discussion o Role plays o Small group activity o Brainstorming o Question and answer

- Role play scenario

- Reference books - Online materials - Scholarly

materials

Learning unit

LU 1: Develop and maintain product, service and market knowledge.

1

Learning Outcomes:

1. Identify opportunities and use formal and informal research to develop and maintain knowledge of products and services.

2. Use customer feedback and workplace observation to evaluate products, services and promotional initiatives and identify changes in customer preferences, needs and expectations.

3. Share market, product and service knowledge obtained with colleagues to enhance the effectiveness of the team

4. Suggest ideas to appropriate person for product and service adjustments to meet customer needs for future planning.

5 Hours


services

Importance of knowing your products and services

Tips on knowing your products and services

Using conventional and creative sources of information to learn about your products or services

Being honest about shortcomings

Turning product features into benefits

Identification of opportunities to develop and maintain knowledge of products and services

Membership of industry associations and networks

Conventional and creative sources of information

Formal and informal research techniques Discussions with colleagues

Reading organization information

Research of product and service information brochures

General media

Attendance at conferences, trade shows and industry events

Distributing surveys and questionnaires





Proper identification of opportunities and use of formal and informal

research to develop and maintain knowledge of products and services.


Written evidence

Multiple choice True or false question Matching Sentence completion Ticking Essay (short responses / extended responses)

Checklist Score

Yes No

Indicator: Products and services are well differentiated

Tangibility vs intangibility

Production vs interaction

Perishability vs imperishability

Need vs relationship

Quantity

Inseparability

Quality

Returnability

Value perspective

Shelf line

Indicator: products and services are well known

Importance of knowing your products and services

Tips on knowing your products and services

Using conventional and creative sources of information to learn about your products or services

Being honest about shortcomings

Turning product features into benefits

Indicator: opportunities to develop and maintain knowledge of products and services are well identified

Membership of industry associations and networks

Conventional and creative sources of information

Indicator: Formal and informal research techniques

Discussions with colleagues

Reading organization information

Research of product and service information brochures

General media

Attendance at conferences, trade shows and industry events

Distributing surveys and questionnaires

Observation

Learning Outcome 1.2: Use customer feedback and workplace observation to evaluate products, services and promotional initiatives and identify changes in customer preferences, needs and expectations.

Products and services

promotional initiatives

Tours and transport

Conferences and conventions

Function facilities

Entertainment

Shopping services

Restaurant facilities

Food and beverage

Add-on services

Special offers or packages.

Ways to determine customer preferences, needs and expectations:

Active listening

Questioning

Observation

Recognition of non-verbal signs

Factors influencing

o Large group discussion o Role plays o Small group activity o Brainstorming o Question and answer



customer preferences, needs and expectations:

Age

Gender

Social and cultural characteristics

Prior knowledge

Special needs

Ways to satisfy customer preferences, needs and expectations:

Friendliness

Courtesy

Value for money

Prompt or timely

service

Assistance

Empathy and

support

Comfort

New experience

Basic needs for

food, shelter,

transport or other

services.



Appropriate use of customer feedback and workplace observation to evaluate products, services and promotional initiatives and identify

changes in customer preferences, needs and expectations.




Written

Performance

Oral

Multiple choice True or false question Matching Ticking Essay (short responses / extended responses) Observation checklist

Checklist Score

Yes No

Indicator: products and services promotional initiatives are well identified

Tours and transport

Conferences and conventions

Function facilities

Entertainment

Shopping services

Restaurant facilities

Food and beverage

Add-on services

Special offers or packages.

Indicator: ways to determine customer preferences, needs and expectations are well applied

Active listening

Questioning

Observation

Recognition of non-verbal signs

Indicator: factors influencing customer preferences, needs and expectations are well identified

Age

Gender

Social and cultural characteristics

Prior knowledge

Special needs

Indicator: ways to satisfy customer preferences, needs and expectations are applied

Friendliness

Courtesy

Value for money

Prompt or timely service

Assistance

Empathy and support

Comfort

New experience

Basic needs for food, shelter, transport or other services.

Observation

Learning Outcome 1.3: Share market, product and service knowledge obtained with colleagues to enhance the effectiveness of the team

Reasons for knowledge

sharing in the workplace

Preserving the knowledge of experienced employees

Improving organizational productivity and efficiency

Helping manage

o Group discussion

o Role play

o Presentation



change in the organization

Managing future risks

Improving decision making

Helping innovate better

Boosting collaboration

Sources of knowledge in at workplace

meetings

reviews

audits

processes

performance assessments

market research

customer feedback

Methods for promoting knowledge sharing in the workplace

Communication

Office space

Team building activities

Safe space

Creation of a collaborative workplace

Encouraging supportive workplace culture

Offering incentives for innovation

Inspiring innovation by building trust

Offering comprehensive employee training

Making resources readily available

Utilizing communication tools

Implementing a long-term knowledge-sharing strategy

Creating a knowledge-transfer plan

Effects of not sharing knowledge at workplace

Waste of time

Repetition of the same mistakes

Knowledge loss

Slowing innovation





Written evidence

Oral evidence


Multiple choice


Matching

Ticking

Essay (short responses / extended responses)

Observation checklist

Checklist Score

Yes No

Indicator: reasons to share knowledge of market, product and service at workplace are well identified

Preserving the knowledge of experienced employees

Improving organizational productivity and efficiency

Helping manage change in the organization

Managing future risks

Improving decision making

Helping innovate better

Boosting collaboration

Indicator: sources of knowledge at workplace are well identified

Meetings

Reviews

Audits

Processes


Effective sharing of market, product and service knowledge obtained with

colleagues to enhance the effectiveness of the team.

performance assessments

market research

customer feedback

Indicator: methods for promoting knowledge sharing at workplace are explained

Communication

Office space

Team building activities

Safe space

Creation of a collaborative workplace

Encouraging supportive workplace culture

Offering incentives for innovation

Inspiring innovation by building trust

Offering comprehensive employee training

Making resources readily available

Utilizing communication tools

Implementing a long-term knowledge-sharing strategy

Creating a knowledge-transfer plan

Indicator: effects of not sharing knowledge at workplace are identified

Waste of time

Repetition of the same mistakes

Knowledge loss

Slowing innovation

Observation

Learning Outcome 1.4: Suggest ideas to appropriate person for product and service adjustments to meet customer needs for future planning

Content Learning activities

Resources

Product and service adjustment

Definition of product and service adjustment

Product and service adjustment procedure

Common types of product and service adjustment

Rework a current product/service

Eliminate or discontinue a current product/service

Addition of a new product/service

Importance of product and service adjustment on customer satisfaction

Challenges with product/service adjustment

Spreading the company too thin

Cannibalizing your other product/service offerings

Alignment of the adjustments with the brand

Impact of the adjustments on brand loyalty

o Individual reflection o Brainstorming o Large group discussion o Role play

- Role play scenario

- Reference books - Online materials - Scholarly

materials





Written evidence

Oral

Performance

Multiple choice True or false question Matching Ticking Essay (short responses / extended responses) Presentation


Effective suggestion of ideas to appropriate person for product and service

adjustments to meet customer needs for future planning according to

organization policy.


Checklist Score

Yes No

Indicator: product and service adjustment is well described

Definition of product and service adjustment

Product and service adjustment procedure

Common types of product and service adjustment

Rework a current product/service

Eliminate or discontinue a current product/service

Addition of a new product/service

Importance of product and service adjustment on customer satisfaction Indicator: challenges with product/service adjustment are identified

Spreading the company too thin

Cannibalizing your other product/service offerings

Alignment of the adjustments with the brand Impact of the adjustments on brand loyalty

Observation

Learning Outcome 2.1: Determine and clarify customer preferences, needs and expectations.

Identification of customer research steps

Identification of customers’ identity

Being aware of why customers shop

Identification of preferred shopping methods

Considering customers’ spending habits

Finding out what customers think of you

Identification of customer needs and preferences

Definition of

o Experience sharing o Brainstorming o Trainer guide o Individual reflection o Large group discussion o Role play


Learning unit

LU 2: Provide a quality service experience to customers.

2

10 Hours

Learning Outcomes:

1. Determine and clarify customer preferences, needs and expectations 2. Offer accurate information about appropriate products and services

to customers. 3. Anticipate customer preferences needs and expectations throughout

the service experience and provide products and services appropriate to individual needs and preferences

4. Offer possible extras and add-ons appropriately and provide personalized and additional services and products where appropriate

5. Promote products and services at appropriate opportunities


customer needs and preferences

Methods to identify customer needs and preferences

The importance of researching customers’ needs and preferences





Written evidence

Oral evidence


Checklist Score

Yes No

Indicator: customer research steps are well identified Customers’ identity The reason why customers shop Preferred shopping methods Customers’ spending habits What customers think of you

Indicator: customer needs and preferences are well identified The terms customer needs and preferences are defined Methods to identify customer needs and preferences are identified The importance of researching customers’ needs and preferences is explained

Observation


Proper determination and clarification of customer preferences, needs and

expectations.

Learning Outcome 2.2: Offer accurate information about appropriate products and services to customers

Needs and expectations of customers on products and services

General features

Special features

Benefits

Disadvantages

Price

Special offers

Availability

How to purchase or order

o Experience sharing o Brainstorming o Presentation by trainer o Individual reflection o Large group discussion o Role play






Written evidence

Oral evidence


Multiple choice True or false question Matching Ticking Essay (short responses / extended responses) Presentation Observation checklist



Proper offering of accurate information about appropriate products and

services to customers to meet their needs and expectations.

Checklist Score

Yes No

Indicator: needs and expectations of customers on products and services are well identified

General features

Special features

Benefits

Disadvantages

Price

Special offers

Availability How to purchase or order

Observation

Learning Outcome 2.3: Anticipate customer preferences needs and expectations throughout the service experience and provide products and services appropriate to individual needs and preferences

Steps to anticipate customer needs and preferences

Observation Looking for

patterns Taking action Prevention

Timely customer service Definition of

timely customer service

Importance of timely customer service

o Role play o Simulation o Brainstorming

- Role play scenario - Reference books - Online materials - Scholarly materials - Video record






Written evidence

Oral evidence


Multiple choice True or false question Matching Ticking Essay (short responses / extended responses) Presentation Observation checklist

Checklist Score

Yes No

Indicator: steps to anticipate customer needs and preferences are well identified Observation Looking for patterns Taking action Prevention

Indicator: timely customer service is well described Definition of timely customer service Importance of timely customer service

Learning Outcome 2.4: Offer possible extras and add-ons and provide personalized and additional services and products.


Anticipation of customer preferences needs and expectations throughout the service experience and provide products and services in a timely manner, appropriate to individual needs and preferences, and according to organization standards.


Extras and add-ons selling

Definition of extras and add-ons

Successful strategies for extras and Add-ons selling

Common Add-on sales

Benefits of offering Add-ons

Ways to improve customer service Measuring and

monitoring customer service experience

Collecting customer feedback

Monitor and respond to customers on social media and review sites

Boosting customer satisfaction with a self-service experience

Tuning in to your customer service team

Gathering customer service team feedback

Improving customer service skills with active listening and empathy

Maintaining good customer service with expanded knowledge

o Brainstorming o Presentation by trainer o Individual reflection o Large group discussion o Question and answer o Debate

- Reference books - Online materials - Scholarly materials





Written evidence

Oral evidence


Checklist Score

Yes No

Indicator: extras and Add-ons selling is well explained Extras and Add-ons are defined Successful strategies for extras and Add-ons selling are identified Common Add-on sales are identified Benefits of offering Add-ons are identified

Indicator: ways to improve customer service are well explained Measuring and monitoring customer service experience Collecting customer feedback Monitor and respond to customers on social media and review sites Boosting customer satisfaction with a self-service experience Tuning in to your customer service team Gathering customer service team feedback Improving customer service skills with active listening and empathy Maintaining good customer service with expanded knowledge

Observation


Offering possible extras and add-ons appropriately and provision of

personalized and additional services and products where appropriate.

Learning Outcome 2.5: Promote products and services at appropriate opportunities and employ selling techniques to encourage usage and purchase.

Methods for promoting products and services

Displays

Promotions

special offers and deals

menus and specials

word of mouth

up-selling.

Selling techniques:

Serving

Helping

Advising

building rapport with customers

arousing interest.

o Large group discussion o Question and answer o Debate o Observation o Role play

- Reference books - Online materials - Scholarly materials - Role play scenario





Written evidence

Oral evidence





Proactive promotion of products and services at appropriate opportunities

according to current organization goals and promotional focus and

appropriate employment of selling

Checklist Score

Yes No

Indicator: methods for promoting products and services are well identified

Displays

Promotions

Special offers and deals

menus and specials

Word of mouth

Up-selling

Indicator: products and services selling techniques are well identified

Serving

Helping

Advising

Building rapport with customers Arising interest

Observation

Learning unit

LU 3: Deal with complaints and difficult customer service situations.

3

Learning Outcomes:

1. Use questioning techniques to establish and agree on the nature, possible cause and details of the complaint or difficult customer service situation with the customer and assess the impact on the customer of the situation.

2. Use communication techniques to assist in the management of the complaint and handle the situation sensitively, courteously and discreetly.

3. Determine possible options to resolve the complaint and analyze and decide on the best solution

4. Use techniques to turn complaints into opportunities to demonstrate high quality customer service.

5. Provide feedback on complaints to appropriate personnel in order to avoid future occurrence

6. Reflect on and evaluate complaint and solution to enhance response to future complaints or difficult service situations.

9 Hours

Learning Outcome 3.1: Use questioning techniques to establish and agree on the nature, possible cause and details of the complaint or difficult customer service situation with the customer and assess the impact on the customer of the situation.

Questioning techniques Open questions Closed questions Funnel questions Probing/trigger

questions Leading/reflective

questions Rhetorical questions

Using questioning techniques When and when not

o Small group discussion o Individual work o Role play o Simulation

- Role play scenario - Reference books - Online materials - Scholarly materials - Video record


to use questioning techniques





Written evidence

Oral evidence



Checklist Score

Yes No

Indicator: questioning techniques are identified

Open questions

Closed questions

Funnel questions

Probing/trigger questions

Leading/reflective questions

Rhetorical questions

Indicator: questioning techniques are used appropriately

When and when not to use questioning techniques

Observation


Proper use of questioning techniques to establish and agree on the nature,

possible cause and details of the complaint or difficult customer service

situation with the customer and assessment of the impact on the customer

of the situation.

Learning Outcome 3.2: Use communication techniques to assist in the management of the complaint and handle the situation sensitively, courteously and discreetly.

Communication techniques Listening and active

listening Asking questions to

gain information, clarify ambiguities and adequately understand requirements

Rephrasing and repeating questions, requests and statements to confirm that they have been correctly understood

Empathizing with the customer's situation while upholding organization policy

Non-verbal communication and recognition of non-verbal signs

Using communication techniques appropriate to different social and cultural groups

Ability to speak clearly, be understood and use appropriate language, style and tone.

o Group work o Presentation o Brainstorming o Role play







Written evidence


Multiple choice


Matching

Ticking



Checklist Score

Yes No

Indicator: communication techniques are applied while handling customer complaints Listening and active listening Asking questions to gain information, clarify ambiguities and adequately

understand requirements

Rephrasing and repeating questions, requests and statements to confirm that they have been correctly understood

Empathizing with the customer's situation while upholding organization policy

Non-verbal communication and recognition of non-verbal signs

Using communication techniques appropriate to different social and cultural groups

Ability to speak clearly, be understood and use appropriate language, style and

tone.

Learning Outcome 3.3: Determine possible options to resolve the complaint and analyse and decide on the best solution


Effective use of communication techniques to assist in the management of

the complaint and handle the situation sensitively, courteously and discreetly


Organizational constraints

Definition of

organizational

constraints

Factors associated

with organizational

constraints

Aspects of complaints Emotional aspects Logical aspects

Methods to manage and reduce stress when resolving complaints

Control Detachment Empathy Breaks Lifestyle

Proactive complaint handling

Complaints handling procedure

Listen to the complaint

Record details of the complaint

Get all the facts

Discuss options for fixing the problem

Act quickly Keep your

promises Follow up

- Small group discussion - Individual work - Role play






Written evidence

Oral evidence



Checklist Score

Yes No

Indicator: organizational constraints are well described Organizational constraints are defined

Factors associated with organizational constraints are identified

Indicator: aspects of constraints are well identified Emotional aspects are explained Logical aspects are explained

Indicator: methods to manage and reduce stress when resolving complaints are well identified

Control Detachment Empathy Breaks Lifestyle

Indicator: proactive complaint handling is well discussed Complaints handling procedure is followed

Listen to the complaint Record details of the complaint Get all the facts Discuss options for fixing the problem Act quickly


Proper determination of possible options to resolve the complaint and

prompt analysis and decision on the best solution, taking into account any

organization constraints.

Keep your promises Follow up

Observation

Learning Outcome 3.4: Use techniques to turn complaints into opportunities to demonstrate high quality customer service.

Methods for transforming complaints into additional service opportunities

Adjusting one’s

mindset

Listening actively

Repeating

customers’ concerns

Being empathic and

apologize

Presenting a

solution

Taking action and

follow up

Using the feedback

High quality customer service

Ways to stand out from others to help you deliver high quality customer service

Respond as quickly as possible

Know your customers

Fix your mistakes

o Individual work o Debate o Discussion o Role play

- Reference books - Online materials - Scholarly materials - Role play scenario


Listen to your customers

Think long term





Written evidence

Oral evidence



Checklist Score

Yes No

Indicator: Methods for transforming complaints into additional service opportunities are well applied

Adjusting one’s mindset

Listening actively

Repeating customers’ concerns

Being empathic and apologize

Presenting a solution

Taking action and follow up


Where appropriate, proper use of techniques to turn complaints into

opportunities to demonstrate high quality customer service.

Indicator: high quality customer service is well explained Ways to stand out from others to help you deliver high quality customer

service are identified

Respond as quickly as possible Know your customers Fix your mistakes Listen to your customers Think long term

Observation

Learning Outcome 3.5: Provide feedback on complaints to appropriate personnel in order to avoid future occurrence

Description of customer feedback Definition of customer

feedback The importance of

feedback on customer complaints

Types of customer feedback

Direct customer feedback

Indirect customer feedback

Best practices for collecting customer feedback

Sending customer surveys

Building a community forum

Roll out a voice

o Group work o Presentation o Brainstorming o Role play



of the customer program

Using customer feedback

Sharing customer feedback widely

Listening and acting

Making it right, preventing customer churn

Identifying and nurturing champions

Celebrating success

Effective customer feedback giving





Written evidence

Oral evidence



Checklist Score

Yes No

Indicator: customer feedback is well described Customer feedback is defined The importance of feedback on customer complaints is explained


Effective provision of feedback on complaints to appropriate personnel in

order to avoid future occurrence.

Types of customer feedback are identified Direct customer feedback Indirect customer feedback

Best practices for collecting customer feedback are identified Sending customer surveys Building a community forum Roll out a voice of the customer program

Customer feedback is used effectively Customer feedback is shared widely Listening and acting is done Customer churn is prevented Champions are identified and nurture Success is celebrated

Effective customer feedback is given

Learning Outcome 3.6: Reflect on and evaluate complaint and solution to enhance response to future complaints or difficult service situations.

Customer complaint analysis Importance of

customer complaint analysis

Questions to ask yourself before you take action

Customer complaint guidelines

Tools for analyzing customer complaints

Customer complaint checklist (5 steps checklist)

Web forms Customer service

software

Proactive complaint

o Individual work o Debate o Discussion o Pair work



handling Engaging in social

listening Monitoring customer

complaint

Customer satisfaction Definition of

customer satisfaction Benefits of customer

satisfaction Increase of brand

loyalty Trust boosting Positive word of

mouth attraction Growth of

audience and sales

Types of feedback to collect for measuring customer satisfaction

Overall satisfaction

Repurchase intent Word of mouth

Steps for improving customer satisfaction

Conduct customer surveys

Monitor social media mentions

Implement constructive feedback





Reflection and evaluation of complaint and solution to enhance response

to future complaints or difficult service situations.


Written evidence

Oral evidence

Product evidence

Multiple choice


Matching

Ticking


Checklist for checking the product evidence

Checklist Score

Yes No

Indicator: customer complaint analysis is well described

Importance of customer complaint analysis is explained

Questions to ask yourself before you take action are identified

Customer complaint guidelines are established

Tools for analyzing customer complaints are identified

Customer complaint checklist (5 steps checklist)

Web forms

Customer service software

Indicator: proactive complaint handling is well described

Engaging in social listening is explained

Monitoring customer complaint is explained

Indicator: customer satisfaction is well described

Definition of customer satisfaction

Benefits of customer satisfaction

Increase of brand loyalty

Trust boosting

Positive word of mouth attraction

Growth of audience and sales

Types of feedback to collect for measuring customer satisfaction

Overall satisfaction

Repurchase intent

Word of mouth

Steps for improving customer satisfaction

Conduct customer surveys

Monitor social media mentions

Implement constructive feedback

Observation

Learning Outcome 4.1: Determine and record customer information where appropriate to provide personalised service.

Customer information Definition of customer

information Common types of

customer information Identity

information/data Descriptive

information/data Behavioral

information/data Qualitative

information/data

Collection of customer information Legal requirements

regarding what you can do with the information you have collected

Ways to collect information on your

o Brainstorming o Large group discussion o Individual reflection o Pair work


Learning unit LU 4: Manage and use information about clients and

customers.

4

Learning Outcomes:

1. Determine and record customer information where appropriate to provide personalized service

2. Develop and maintain knowledge of organization promotional initiatives and implement where appropriate

3. Provide enhanced products and services to clients and customers

2 Hours


customers Website analytics

tools Online surveys Signup forms Customer interviews Post-purchase

feedback Social media

engagement

Storing customer information Ways to store

customer information Integrate sources Personalize data Track conversations Systematize client

list Maintaining customer

information





Written evidence

Oral evidence



Checklist Score

Yes No

Indicator: customer information is well described Customer information is defined Common types of customer information are identified

Identity information/data


Proper determination and record of customer information where

appropriate to provide personalized service.

Descriptive information/data Behavioral information/data Qualitative information/data

Indicator: collection of customer information is well described Legal requirements regarding what you can do with the information you

have collected are identified

Ways to collect information on your customers are identified Website analytics tools Online surveys Signup forms Customer interviews Post-purchase feedback Social media engagement

Indicator: customer information storage is well described Ways to store customer information are identified

Integrate sources Personalize data Track conversations Systematize client list

The maintaining of customer information is explained

Observation

Learning Outcome 4.2: Develop and maintain knowledge of organisation promotional initiatives and implement them where appropriate.

Benefits of promotional activities To provide

information to customers about new products or services

Creating a positive image of the company

o Brainstorming o Large group discussion o Individual reflection o Pair work o Small group activity



Easy dissemination of information about the advantages of goods

Sales promotion Create an easily

recognizable logo for your business

Frequent communication with clients or customers

Further expansion of business

Types of promotional activities Personal selling Advertising Sales promotion Direct marketing Publicity Public relations Point of purchase

display Packaging Direct mail

Steps to successfully implement organization promotional initiatives





Written evidence

Oral evidence

Multiple choice True or false question Matching Ticking Essay (short responses / extended responses)


Perfect development and maintaining of knowledge of organization

promotional initiatives and implementation where appropriate.

Checklist Score

Yes No

Indicator: benefits of promotional activities are well identified To provide information to customers about new products or services Creating a positive image of the company Easy dissemination of information about the advantages of goods Sales promotion Create an easily recognizable logo for your business Frequent communication with clients or customers Further expansion of business

Indicator: types of promotional activities are identified Personal selling Advertising Sales promotion Direct marketing Publicity Public relations Point of purchase display Packaging Direct mail

Observation

Learning Outcome 4.3: Provide enhanced products and services to clients and customers.

Benefits of enhanced products and services

Improved security

Enhancement of the product capabilities

Boosting of the overall

o Large group discussion o Individual reflection o Pair work o Small group activity o Presentation by trainer o Experience sharing

- - Reference books - Online materials - Scholarly materials


productivity Cost optimization

Methods for driving maximum benefit from product enhancement

Perform in-depth research of market trends

Emphasize on strategies that lay excessive value

Follow a regimented approach

Innovate and re-engineer

Methods for providing enhanced products and services

Offer better quality to your customers

Increase your delivery speed

Provide additional expert advice to your customers

Improve your product’s design and packaging

Add simplicity to every possible customer’s interaction with your company

Improve customer service for your products and services



Proactive provision of enhanced products and services to clients and

customers based on client information.




Written evidence

Oral evidence

Multiple choice True or false question Matching Ticking Essay (short responses / extended responses)

Checklist Score

Yes No

Indicator: benefits of enhanced products and services are well identified Improved security Enhancement of the product capabilities Boosting of the overall productivity Cost optimization

Indicator: methods for driving maximum benefit from product enhancement are well

identified

Perform in-depth research of market trends Emphasize on strategies that lay excessive value Follow a regimented approach Innovate and re-engineer

Indicator: methods for providing enhanced products and services are identified Offer better quality to your customers Increase your delivery speed Provide additional expert advice to your customers Improve your product’s design and packaging Add simplicity to every possible customer’s interaction with your

company

Improve customer service for your products and services Observation

References:

1. Solomon, Micah (4 March 2010). "Seven Keys to Building Customer Loyalty--and Company

Profits"

2. Dall, Michael; Bailine, Adam (2004). Service this: Winning the war against customer disservice

(1st ed.). Last Chapter First. ISBN 0-9753719-0-8.

3. https://www.dalecarnegie.com/events/transforming_customer_complaints_into_opportunities

/

4. https://www.customersure.com/blog/customer-complaints-online/

http://www.fastcompany.com/1570793/seven-keys-building-customer-loyalty-and-company-profits

http://www.fastcompany.com/1570793/seven-keys-building-customer-loyalty-and-company-profits

https://en.wikipedia.org/wiki/International_Standard_Book_Number

https://en.wikipedia.org/wiki/Special:BookSources/0-9753719-0-8

https://www.dalecarnegie.com/events/transforming_customer_complaints_into_opportunities/

https://www.dalecarnegie.com/events/transforming_customer_complaints_into_opportunities/

https://www.customersure.com/blog/customer-complaints-online/

Competecnce

Ccompetennn

cec

C C M C S 4 0 2 - COMPUTER SKILLS

CCMCS402 Apply Computer Skills


Credits: 3 30

Sector: All

Sub-sector: All


Purpose statement

The use of ICT in several areas has grown appreciably in recent years. ICT products are now used by most people, ranging from mobile phones and digital TVs through to personal computers and the World Wide Web. This qualification focuses on providing skills, experience and confidence for those learners who struggle to make the most of technology to demonstrate creative thinking, problem solving and knowledge construction. It focuses on completing workplace tasks, such as creating documents with text, graphics and numerical information using commonly used tools such as: Microsoft Office – Excel, PowerPoint. Also the leaner will have the skills on how to protect the data in the computer systems.


Not applicable







1. Describe the operating

system

1.1 Proper introduction of operating system

1.2 Proper description of operating system components

1.3 Proper description of operating system types

1.4 proper description of operating system file system

2. C

ustomize the computer

features

2.1 Proper identification of customer requirements for an

operating system

2.2 Proper Identification of Minimum Hardware Requirements

for operating system to be used

2.3 Proper customization of operating system

3. Protect computer system

3.1 Proper installation of software utilities according to the

manufacturer specifications

3.2 Regular scanning of computer and elimination of virus as

per safety standards

3.3 Accurate backup and restoration of computer data based

on OS installation

Learning unit

LU 2:Describe the operating system

1

Learning Outcomes:

1. Introduce the operating system 2. Describe the components of operating system 3. Describe the types of operating system 4. Describe the operating system file system

15 Hours

Learning Outcome 1.1: Introduce the operating system

Introduction to operating system Definition Features

Basic functions of operating system

Intermediator Process

Management File Management Memory

Management Security Job Scheduling

o Brainstorming on operating system

o Group discussions on basic functions of operating system

- Computer

- Projector

- Whiteboard

- Marker

- Duster

- Internet




Proper introduction of an operating system

Assessor may collectamong the following evidences and make judgements on whether the



Written evidence

Oral evidence


Checklist Score

Yes No

Indicator: Operating system is introduced Definition Features

Indicator: Basic functions of operating system are described Intermediator Process Management File Management Memory Management Security Job Scheduling

Observation

Learning Outcome 1.2:Describe components of operating system

User interface Graphical user

interface (GUI). Shell(CLI)

Kernel micro kernel monolithic kernel

File management system

o Demonstration on components of operating system

o Group discussions on components of operating system

- Computer

- Projector

- Whiteboard

- Marker


Disk-based Network-based Virtual

- Duster

- Internet





Written evidence

Oral evidence

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation )

Checklist Score

Yes No

Indicator: User interface is described

Graphical user interface (GUI).

Shell(CLI)

Indicator: kernel is described

Micro kernel

Monolithic kernel

Indicator : File management system is described

Disk-based

Network-based

Virtual

Observation


Proper description of components of operating system

Learning Outcome 1.3: Describe the types of operating system

Single-user, single task Android Blackberry iOS(iPhone OS) Windows 8 phone

Multi-user, multi-task Unix Lunix

Real Time Operating Systems

Industrial machine Laboratories

machine

Single-user, Multi-tasking Windows xp Windows vista Windows 7 Windows 8 Windows 10 Mac OS

o Group discussions on types of operating system

- Computer

- Projector

- Internet





Written evidence

Oral evidence




Proper description of operating system types

Checklist Score

Yes No

Indicator: Single-user, single task operating system are described

Android

Blackberry iOS(iPhone OS) Windows 8 phone

Indicator : Multi-user, multi-task operating system are described Unix Lunix

Indictor: Real Time Operating Systems operating system are described Industrial machine Laboratories machine

Indicator : Single-user, Multi-tasking operating system are described Windows xp Windows vista Windows 7 Windows 8 Windows 10

Observation

Learning Outcome 1.4: Describe the operating system file system

File system role

File system types File Allocation

Table(FAT12,FAT16,FAT32,exFAT)

New Technology File System (NTFS).

Apple file system (APFS) Hierarchical file system(HFS

and HFS Plus) Veritas File System(VFS)

o Brainstorming on file system role

o Group discussion on file system types

- Computer with OS installed

- Projector

- Whiteboard

- Marker

- Duster


- Internet





Written evidence

Oral evidence


Checklist Score

Yes No

Indicator : File system types are described

File Allocation Table(FAT12,FAT16,FAT32,exFAT) New Technology File System (NTFS). Apple file system (APFS) Hierarchical file system(HFS and HFS Plus) Veritas File System(VFS)

Observation


Proper description of operating system file system

Learning unit

LU 3:Customize computer features

2

Learning Outcomes:

2. Identify the customer requirements for an operating system 3. Identify the minimum hardware requirements for operating system

for operating system to be used 4. Customize the operating system

10 Hours

Learning Outcome 2.1:Identify the customer requirements for an operating system

Requirements to be

considered

Budget constraints

Compatibility with

current hardware

Compatibility with

new hardware

How the computers

will be used

Compatibility with

existing

applications

Types of new

applications to be

used

o Brainstorming on operating system customer requirements

o Group discussions on operating system customer requirements

o Demonstration on operating system customer requirements

- Computer

- Projector

- Internet






Written evidence

Oral evidence

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation

Checklist Score

Yes No

Indicator: Customer requirement for an operating system are identified

Budget constraints

Compatibility with current hardware

Compatibility with new hardware

How the computers will be used

Compatibility with existing applications

Types of new applications to be used

Observation

Learning Outcome 2.2: Identify minimum hardware requirements for operating system to be used


Proper identification of customer requirements for an operating system


Possible hardware upgrades RAM capacity Hard drive size CPU Video card memory

and speed Motherboard

o Group discussions on minimum hardware requirements - Computers

- Projector

- Internet





Written evidence

Oral evidence


Checklist Score

Yes No

Indicator: Possible hardware upgrades are identified

RAM capacity

Hard drive size

CPU

Video card memory and speed

Motherboard

Observation


Proper identification of minimum hardware requirements for operating system to be used

Learning Outcome 2.3:Customize the operating system

User account creation

computer and windows explorer

Manage user account

Manage disk drives

Manage windows services

Schedule tasks with Task Scheduler

Check system events with Event Viewer

Verify your network shares with Shared Folders

Control panel utilities

o Brainstorming on operating system customization

o Demonstration on operating system customization

o Practical exercises on operating system customization

- Computers with OS installed

- Projector

- Internet





Written evidence

Oral evidence


Performance Performance checklist



Proper customization of the operating system

Checklist Score

Yes No

Indicator: operating system is customized

User account creation

computer and windows explorer

Manage user account

Manage disk drives

Manage windows services

Schedule tasks with Task Scheduler

Check system events with Event Viewer

Observation

Learning Outcome 3.1:Install software utilities

Description of software tools utilities

Anti-virus Anti-malware Anti-spyware Adware Backup software Backup media

Installation of software tools\utilities

Anti-virus Anti-malware Anti-spyware Adware Backup software Backup media

o Brainstorming on security software

o Group discussion on computer security

o Practical exercise on antivirus installation

- Computer Lab with internet access

- Projector

- White Board

- Markers

- Projector


- Antivirus

Learning unit

LU 3 :Protect computer system

3

Learning Outcomes:

1. Install software utilities 2. Scan and Eliminate virus 3. Backup and restore of computer data based on OS

5 Hours






Written or Oral

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Performance checklist

Checklist Score

Yes No

Indicator: Software tools utilities are described

Anti-virus

Anti-malware

Anti-spyware

Adware

Backup software

Backup media

Indicator: Software tools utilities are installed

Anti-virus

Anti-malware

Anti-spyware

Adware

Backup software

Backup media

Observation


Proper installation of software utilities according to the manufacturer

specifications

Learning Outcome 3.2: Scan and Eliminate virus

Description of scan types Full system scan On demand scan On access scan

Description of scan mode Manual Automatic Scheduled

Virus elimination Elimination by

neutralization Elimination by deleting Elimination by quarantine

o Presentation on computer virus scan types

o Brainstorming on computer virus scan

o Practical exercises on computer virus scan


- Projector


- Antivirus

- White Board

- Markers





Written Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Performance checklist

Checklist Score

Yes No

Indicator: Scan type are described

Full system scan



Regular computer scan and elimination of virus as per safety standards

On demand scan

On access scan

Indicator: Scan mode is described

Manual

Automatic

Scheduled

Indicator: Virus are eliminated

Neutralization

Deleting

Quarantine

Observation

Learning Outcome 3.3: Backup and restore of computer data based on OS

Selection of backup types Normal/Full backup Copy backup Differential backup Incremental backup Daily backups

Selection of common backup devices

Tape drive Digital audio tape(DAT)

drives Auto-loader tape

systems Magnetic optical drives Removable disks Disk drives

Selection common restore devices

HHD/SSD USB/ Flash Driver Tapes drives Magnetic optical drives CDs DVDs Disc drives

o Brainstorming on backup types

o Practical exercises on backup

o Practical exercises on restore


- Projector - Computer with OS

installed - White Board - Markers - HHD/SSD - USB/ Flash Driver - Tapes drives - Magnetic optical drives - CDs - DVDs - Disc drives






Written evidence

Oral

Performance

Matching Sentence completion Ticking Expose (presentation ) Task on backing up data

Checklist Score

Yes No

Indicator: Backup types are described

Normal/Full backup

Copy backup

Differential backup

Incremental backup

Daily backups

Indicator: Common backup devices are selected

Tape drive

Digital audio tape(DAT) drives

Auto-loader tape systems

Magnetic optical drives

Removable disks

Disk drives

Indicator: Common restore devices are selected

Tape drive

Digital audio tape(DAT) drives

Auto-loader tape systems

Magnetic optical drives

Removable disks

Disk drives

Observation


Accurate backup and restore of computer data based on OS installation

References:

1. https://www.researchgate.net/publication/283778784_Introduction_to_Operating_System

2. https://www.cl.cam.ac.uk/teaching/1011/OpSystems/os1a-slides.pdf

3. https://www.ukessays.com/essays/computer-science/classification-of-operating-systems-ii-

computer-science-essay.php

4. https://support.microsoft.com/en-us/windows/backup-and-restore-in-windows-352091d2-bb9d-

3ea3-ed18-52ef2b88cbef

5. https://cce.sydney.edu.Sau/course/BCEI

https://www.cl.cam.ac.uk/teaching/1011/OpSystems/os1a-slides.pdf

https://www.ukessays.com/essays/computer-science/classification-of-operating-systems-ii-computer-science-essay.php

https://www.ukessays.com/essays/computer-science/classification-of-operating-systems-ii-computer-science-essay.php

https://cce.sydney.edu.sau/course/BCEI

CompetenCOM

CCCce

C C M E N 4 0 1 - INTERMEDIATE WORKPLACE ENGLISH

CCMEN401 Use intermediate English at the workplace


Credits: 3 30

Sector: All

Sub-sector: All


Purpose statement

This module describes the skills, knowledge and attitudes to be acquired for level four trainees. The trainee will be able to present personal ideas and opinions, discuss selected topics of interest, build a convincing argument to support or refute an opinion, support or refute an idea in a debate/discussion, use proper terminology to report facts, describe, explain and state facts , use tenses accurately, write structured factual, descriptive and explanatory texts on a range of topics, produce correspondence texts stating, describe facts in the workplace, produce small scale-reports on trade-related issues, read medium texts on general and trade-related topics, identify different reading techniques, select and apply reading techniques to different texts, draw inferences from medium-length texts ,Identify

listening strategies, select appropriate listening strategy depending on the listening purpose, apply listening strategies while listening to audio messages use nonverbal clues to detect messages implied by the speaker.


Pre- intermediate workplace English







1. Write factual, descriptive, and

explanatory texts

1.1 Effective use of proper terminology to report facts 1.2 Correct use of tenses to describe, explain and state

facts accurately 1.3 Clear distinction of factual, description and

explanatory paragraphs 1.4 Appropriate writing of well-structured descriptive,

factual, and explanatory texts on a range of topics 1.5 Accurate production of correspondence texts (letters,

emails) stating, explaining, or describing facts at the workplace

1.6 Appropriate redaction of small-scale reports on trade-related issues (field visits, industrial attachments)

2. Apply a range of listening strategies

to understand predictable

messages

2.1 Accurate identification of different listening strategies

2.2 Proper selection of a listening strategy depending on the listening purpose

2.3 Active application of listening strategies while listening to audio messages

2.4 Adequate use of non-verbal clues (intonation, tone, body movement) to detect messages implied by the speaker

3. Discuss general and trade-related

topics

3.1 Proper presentations of personal ideas and opinions during discussions of selected topics of interest

3.2 Proper detection and avoidance of argumentation fallacies in debates and discussions

3.3 Adequate building of arguments to support or refute an opinion (elements and types of an argument

4. Read medium texts on general and

trade-related topics

4.1 Accurate identification of different reading techniques (skimming, scanning, extensive reading, critical reading)

4.2 Proper selection of a reading technique depending on the reading purpose and material

4.3 Active application of reading techniques while reading different texts messages

4.4 Proper demonstration of the ability to understand the inferences made in a range of medium length texts

Learning unit

LU 1:Write factual, descriptive, and explanatory texts.

1

Learning Outcomes:

1. Use proper terminology to report facts 2. Describe, explain and state facts using tenses accurately 3. Distinguish factual, description and explanatory paragraphs 4. Write well-structured factual, descriptive, and explanatory texts on a

range of topics 5. Production of correspondence texts (letters, emails) stating,

explaining, or describing facts at the workplace 6. Produce small-scale reports on trade-related issues (field visits,

industrial attachments)

10 Hours

Learning Outcome 1.1:Use proper terminology to report facts

Expressing facts

Expressions used in

outlining facts

The fact is that…

The (main) point is

that …

This proves that …

What it comes down

to is that …

It is obvious that …

It is certain that …

One can say that …

It is clear that…

There is no doubt

that …

Comparing and reporting facts

Using comparatives and

superlatives

Quantifiers and modifiers

o Group discussions

o Dialogues

o Role plays

o Short presentations

o Practical writing

exercises

o Modelling

- Projector

- Computer

- Flipcharts

- Markers

- Scenarios

- Trainee

manuals

- Stationeries

- Lesson plans

- Reference

books

- Written

speeches

- Newspaper

reports






Written evidence


Presentations

Sentence completion

Matching

Writing practice

Task: Using comparatives and superlatives, report key information

facts at your workplace.

Checklist Score

Yes No

Indicator : Expressions are well used in outlining facts

The fact is that…

The (main) point is that …

This proves that …

What it comes down to is that …

It is obvious that …

It is certain that …

One can say that …

It is clear that…

There is no doubt

Indicator: Comparing and reporting facts are well used

Using comparatives and superlatives

Quantifiers and modifiers

Observation


Appropriate use of proper terminologies to report facts

Learning Outcome 1.2: Describe, explain and state facts using tenses accurately

Using present tenses to

describe, explain and state

present facts

Simple present

Present continuous

Present perfect

Present perfect

continuous

Using past tenses to

describe, explain and state

past facts

Simple past

Past continuous

Past perfect

Past perfect

continuous

o Dialogues

o Storytelling


o Practical writing

exercises

o Modelling

o Brainstorming

o Vocabulary Games

- Audiovisual materials

- Projector

- Computer

- Flipcharts

- Markers

- Lesson plans

- Recordings

- Reference books

- Photos or pictures

- Written speeches

- Newspaper reports





Written

Performance

Writing practice

Discussions

Matching

Task: Describe present facts about your career using appropriate

tenses



Describe, explain and state facts using tenses accurately

Checklist Score

Yes No

Indicator : Present tenses are well used to describe , to explain and state facts

Simple present

Present continuous

Present perfect

Present perfect continuous

Indicator : Past tenses are well used to describe , to explain and state facts

Simple past

Past continuous

Past perfect

Past perfect continuous

Observation

Learning Outcome 1.3: Distinguish descriptive, factual and explanatory paragraphs

Descriptive paragraph

Paragraph arrangement Sensory details Precise language Dominant impression Figurative language and

compelling adjectives.

Factual paragraph Paragraph arrangement Factual description

Explanatory paragraph Paragraph arrangement Transitions Evidences and examples

o Group discussions

o Brainstorming

o Group works

- Newspapers - Books - Written

speeches






Written

Oral

Writing practice

Discussions

Matching

True or false questions

Task: Classify the paragraphs given to you by the teacher according

to their types

Checklist Score

Yes No

Indicator: Characteristics of a descriptive paragraph are well distinguished

Paragraph arrangement

Sensory details

Precise language

Dominant impression

Figurative language and compelling adjectives.

Indicator: Characteristics of a factual paragraph are well distinguished


Factual description

Indicator: Characteristics of a explanatory paragraph are well distinguished


Transitions

Evidences and examples

Observation


Clear distinction of descriptive, factual and explanatory paragraphs

Learning Outcome 1.4: Write well-structured factual, descriptive, and explanatory texts on a range of topics

Sentence structure

Compound sentences

Coordinative

conjunction

Complex sentences

Main clauses

Subordinate

clause

Subordinate

conjunctions

Compound complex

sentences

Text structure

Narrative text

Argumentative text

Descriptive text

Explanatory texts

o Group works

o Pair work

o Jumbled paragraphs

o Gap-fill

- Audiovisual

materials

- Projector

- Computer

- Flipcharts

- Markers

- Lesson plans

- Recordings

- Reference

books

- Photos or

pictures






Write well-structured factual, descriptive, and explanatory texts on a

range of topics


Written

Matching

Writing practice Presentation Task: Write a short essay describing your career dreams

Checklist Score

Yes No

Indicator: Sentences are well-structured

Compound sentences

Complex sentences

Compound complex sentences

Indicator:The text is well-structured

Narrative text

Argumentative text

Descriptive text

Explanatory texts

Observation

Learning Outcome 1.5: Production of correspondence texts (letters, emails) stating, explaining, or describing facts at the workplace

Introduction to business letters

Parts of a business

letter

Introduction to email

correspondence

Parts of an email

Strategies for writing a good

email

Write a meaningful

subject line

o Pair work

o Jumbled paragraphs

o Gap-fill

o Peer feedback


email writing


business letters

- Audiovisual

materials

- Projector

- Computer

- Flipcharts

- Markers

- Lesson plans

- Recordings

- Reference

books


Keep the message

focused

Proofread

Show respect and

restraint

- Photos or

pictures

- Letter samples


Assessor may collecta3mong the following evidences and make judgements on whether the



Written

Performance

Writing practice Task: Compose an email outlining some of the challenges you

face at work.

Checklist Score

Yes No

Indicator: Parts of business letters are well placed and recognized

Sender’s address

Date

Receiver’s address

The salutation

Re

The body

The complimentary close

The signature

Indicator: Parts of an email are well placed

Recipient's Address

Cc and Bcc

Subject Line

Body

Sender’s address

Send

Indicator: Strategies for writing a good email are well applied

Write a meaningful subject line

Keep the message focused

Proofread


Accurate production of correspondence texts (letters, emails) stating,

explaining, or describing facts at the workplace

Show respect and restraint

Observation

Learning Outcome 1.6: Produce small-scale reports on trade-related issues (field visits, industrial attachments)

Writing small-scale reports Structure of a formal

report Layout Introduction Body Conclusion

o Report Writing practice o Peer feedback o Group work


- Projector - Computer - Flipcharts - Markers - Lesson plans - Reference

books - Sample reports





Written

Writing practice

Presentation Task: Produce a short report on your recent field visit



Accurate production of small-scale reports on trade-related issues (field

visits, industrial attachments)

Checklist Score

Yes No

Indicator : Formal report is well structured

Layout

Introduction

Body

Conclusion

Language is well used

Observation

Learning unit

LU 2: Apply a range of listening strategies to understand predictable messages.

2

Learning Outcomes:

1. Identify different listening strategies 2. Select appropriate listening strategy depending on the listening

purpose 3. Apply listening strategies while listening to audio messages 4. Use non-verbal clues to detect messages implied by the speaker

7 Hours

Learning Outcome 2.1:Identify different listening strategies

Listening strategies

Listening for details

Listening for the gist

Note taking

Active listening and

response

Listening for specific

information

Predicting

Drawing inferences

Summarizing

Recognizing cognates

Recognizing word-

order patterns

o Dialogues

o Role plays


o Modelling and drilling

o Listening to TV shows

o Listening to radio programs


- Projector - Computer - Flipcharts - Markers - Lesson plans - Recordings - Reference books - Written speeches - Newspaper

reports - Scenarios






Written evidence

Oral evidence

Performance

Discussions

Presentations

Multiple choice

Listening practice Task: List and explain at least three listening strategies.

Checklist Score

Yes No

Indicator: Listening strategies are explained

Listening for details

Listening for the gist

Note taking

Active listening and response

Listening for specific information

Summarizing

Predicting

Drawing inferences

Recognizing cognates

Recognizing word-order patterns

Observation


Identify different listening strategies

Learning Outcome 2.2: Select appropriate listening strategy depending on the listening purpose

Refer to Learning Outcome 2.1 Refer to Learning Outcome 2.1 Refer to Learning Outcome 2.1





Written evidence

Oral evidence

Performance

Discussions

Presentations

Multiple choice

Listening practice Task: Which listening strategy would you use to get the main

idea of a recording?

Checklist Score

Yes No

Indicator: Listening strategies are well selected Listening for details listening for the gist note taking Active listening and response Listening for specific information Summarizing predicting drawing inferences



Appropriate selection of listening strategy depending upon the listening

purpose

recognizing cognates recognizing word-order patterns

Observation

Learning Outcome 2.3: Apply listening strategies while listening to audio messages






Written evidence

Oral evidence

Performance

Discussions

Multiple choice

Listening practice Task: listen to the audio and find out the main idea and answer

question of comprehension on it

Checklist Score

Yes No

Indicator: The audio is well interpreted Main points are given Questions of comprehension are answered The message from the audio is clear and focus on the topic

Observation



Accurate application of listening strategies while listening to audio messages





Written evidence

Oral evidence

Performance

Multiple choice Discussions

Audio-visual practice Task: Watch a video shown by the teacher and say what the

speaker’s gestures mean.

Checklist Score

Yes No

Indicator: Non -verbal clues are well used to detect the message implied by the speaker Voice clues Body movement

Observation

Learning Outcome 2.4: Use non-verbal clues to detect messages implied by the speaker

Understanding non-verbal

clues

Voice clues Intonation Voice tone

Body movement Facial

expressions Gestures

o Role play o Video watching o Note taking o Modelling o Drilling

- Video materials - Posters/banners - Wallpapers - Audiovisual

materials - Projector - Flipcharts - Markers - Lesson plans - Recordings - Reference books - Scenarios - Trainee manuals



Appropriate use of non-verbal clues to detect messages implied by the

speaker

Learning unit

LU 3: Discuss general and trade-related topics.

3

Learning Outcomes:

1. Present personal ideas and opinions during discussions on selected topics of interest

2. Detect and avoid argumentation fallacies in debates and discussions 3. Build convincing arguments to support or refute an opinion

7 Hours

Learning Outcome 3.1:Present personal ideas and opinions during discussions on selected topics of interest

Expressing opinion in English

Agreeing to an opinion

Full agreement

to an opinion

Partial

agreement to

an opinion

Disagreeing to an opinion

Forms of

disagreement

When to disagree

Disagreeing

politely

Using functional language in

argument building

Persuasion

Asking questions

Cause and effect

Summarizing ideas to be

refuted

Sequencing ideas

o Dialogues o Role plays o Modelling o Group discussions o Debates o Mock speeches


- Projector - Computer - Flipcharts - Markers - Lesson plans - Recordings - Reference books - Written speeches - Newspaper

reports - Scenarios - Trainee manual


Predicting ideas





Oral evidence

Performance

Presentation practice

Writing practice

Discussions Task: Prepare a short presentation on a topic of interest and

share it with your class.

Checklist Score

Yes No

Indicator: Ideas and opinions are well presented during discussions

Agreeing with an opinion

Disagreeing with an opinion

Indicator: Functional language in argument building is well used

Persuasion

Asking questions

Cause and effect

Summarizing ideas to be refuted

Sequencing ideas

Predicting ideas

Observation


Proper presentation of personal ideas and opinions during discussions on

selected topics of interest

Learning Outcome 3.2: Detect and avoid argumentation fallacies in debates and discussions

Dealing with argumentation fallacies Types of Fallacies

Formal Fallacies Propositional

fallacies Quantification

fallacies Formal syllogistic

fallacies Informal Fallacies

Faulty generalizations

Red herring fallacies

Conditional fallacies Responding to fallacies

o Dialogues

o Role plays

o Modelling and drilling


materials - Projector - Computer - Flipcharts - Markers - Lesson plans - Recordings - Reference books





Written evidence

Oral evidence

Performance

Multiple choice Discussions Listening practice Note taking Presentation Task: Listen to the recording played to you by the teacher and

tell which argumentation fallacies the speaker is using then respond to them.



Proper detection and avoid argumentation fallacies in debates and

discussions

Checklist Score

Yes No

Indicator: Argumentation fallacies are well identified and responded to during listening Formal Fallacies Informal Fallacies Conditional fallacies

Observation

Learning Outcome 3.3: Build convincing arguments to support or refute an opinion

Building a convincing argument Definition of an

argument Elements of an argument

Claims Counterclaims Reasons Evidence

Types of arguments Deductive Argument Inductive Argument Abductive

o Debates o Group discussions o Brainstorming o Presentations o Mock speeches


materials - Projector - Flipcharts - Lesson plans - Recordings - Reference books - Speech samples






Accurate building convincing arguments to support or refute an opinion


Written evidence

Oral evidence

Performance

Discussions Writing practice Presentation Task: After drafting your argument on the role of TVET on

Rwanda’s development, indicate all the elements of an argument in it.

Checklist Score

Yes No

Indicator: a convincing argument is defined and well built Definition of an argument

Elements of argument

Claims

Counterclaims

Reasons

Evidence

Indicator: Types of arguments are considered

Deductive Argument

Inductive Argument

Abductive

Observation

Learning unit

LU 4: Read medium texts on general and trade-related topics.

4

Learning Outcomes:

1. Identify different reading techniques

2. Select a reading technique depending on the reading purpose

and material

3. Apply reading techniques while reading different texts

4. Demonstrate ability to understand the inferences made in a

range of medium length texts

6 Hours

Learning Outcome 4.1:Identify different reading techniques

Definition of Reading

techniques

Skimming

Scanning

Deep reading

Critical reading

o Practical exercises

o Debating texts read

o Presentations on texts

read

o Group discussions

- Projector

- Computer

- Flipcharts

- Markers

- Lesson plans

- Reference books

- Written speeches

- Newspaper reports

- Reading materials






Proper identification of different reading techniques


Written evidence

Performance

Reading practice

Multiple choice

True and false questions

Presentations Task: Differentiate reading techniques

Checklist Score

Yes No

Indicator: Reading techniques are differentiated

Skimming

Scanning

Deep reading

Critical reading

Observation




Learning Outcome 4.2: Select a reading technique depending on the reading purpose and material




Adequate reading techniques depending on the purpose


Written evidence

Performance

Reading practice

Multiple choice

True and false questions

Presentations Task: Select an appropriate reading strategy based on the

reading task given to you by the teacher.

Checklist Score

Yes No

Indicator: Selection of reading strategy is understood according to its purpose Skimming

Scanning

Deep reading

Critical reading

Observation

Learning Outcome 4.3: Apply reading techniques while reading different texts

Applying reading techniques to

texts

General texts

Trade-related texts


o Debating texts read

o Presentations on texts

read

o Group discussions

- Projector

- Computer

- Flipcharts

- Markers

- Lesson plans

- Reference books

- Written speeches

- Newspaper

reports

- Reading materials

Reference books






Written evidence

Performance

Reading practice

Presentations Task: Read a text and apply reading strategy based on the task

given to you by the teacher.

Checklist Score

Yes No

Indicator: Reading strategies are applied according to the purpose Look only for a specific fact or piece of information without reading everything

(scanning)

Looking only for the general or main ideas (skimming) Read a text thoroughly to understand and remember what one have read (deep

reading)

Involves analysis, interpretation, and evaluation. (Critical reading)

Observation


Proper application of reading techniques while reading different texts

Learning Outcome 4.4: Demonstrate ability to understand the inferences made in a range of medium length texts

Developing inferences while and after reading

Justifying inferences

o Practical exercises o Debating texts read o Presentations on texts

read o Group discussions

- Projector - Computer - Flipcharts - Markers - Lesson plans - Reference books - Written speeches - Newspaper reports - Reading materials - Reference books





Written evidence

Performance

Reading practice

Presentations Task: Read the text given by the teacher and identify what the

writer implies. How did you come up with such inferences?

Checklist Score

Ye

s

No

Indicator: Proper development of inferences while reading

Inferences are well developed

Indicator: Accurate justification of inferences

Inferences are justified

Observation


References:

1. Beale, A. M. (2013). Skimming And Scanning: Two Important Strategies For Speeding Up Your Reading. Retrieved from Howtolearn.com website: http://www.howtolearn.com/2013/02/skimming-and-scanning-two-important-strategies-for-speeding-up-your-reading/

2. Brownell, J. (1996). Listening: Attitudes, principles, and skills. Boston: Allyn and Bacon.

3. Clay, M. M. (1994). Reading Recovery: A Guidebook for Teachers in Training. New Zealand: Heinemann Education.

4. Cranney, A. G., & McKell, W. E. (1983). Preparing Industrial Education Teachers as Reading Specialists [Microform] (p. 16). p. 16. Arlington, Va: ERIC Document Reproduction Service.

5. Day, R. R., Bamford, J., Renandya, W. A., Jacobs, G. M., & Yu, V. W.-S. (1998). Extensive Reading in the Second Language Classroom. RELC Journal, 22(2), 187–191. https://doi.org/https://doi.org/10.1177/003368829802900211

6. Miller, C. (1994). The empowered communicator: Keys to unlocking an audience. Nashville:

Broadman& Holman Publishers

7. Pease, A., & Pease, B. (2006). The definitive book of body language. New York: Bantam Books.

8. Solt, R. (1989). Negative Fiat: Resolving the Ambiguities of “Should.” Argumentation and Advocacy, 25(3), 121–139. https://doi.org/10.1080/00028533.1989.11951390

9. Wheeler, L. K. (2004). Critical Reading of An Essay’s Argument. Retrieved October 12, 2004, from http://web.cn.edu/kwheeler/reading_basic.html

10. Wilbanks, C., & Church, R. T. (1986). Values and Policies in Controversy: An Introduction to Argumentation and Debate. Scotdale, Arizona: Gorsuch Scarisbrick.

Competence

C C M F T 4 0 2 - APPLICATION DES ELEMENTS DE LA LANGUE FRANÇAISE

CCMFT402 Communiquer en appliquant les éléments de la langue française


Credits: 3 30

Section: Toutes

Option : Toutes

Date d’élaboration : Décembre, 2021

But visé

Ce module décrit l’application des éléments de la langue aux domaines techniques. A la fin de ce

module, l’apprenant sera capable de lire les différents textes techniques devant le public, rédiger des

différent types d’écrits, former les mots dans la langue française et Utiliser les expressions usuelles de la

langue française.

Prérequis pour le nouvel apprentissage

Niveau 3

Eléments de compétence et les Critères de performance

Les unités d’apprentissage décrivent les résultats essentiels d’une compétence

A la fin de ce module, l’apprenant sera capable de :

Eléments de competence Critères de performance

1. Utiliser le grammaire en textes 1.1. Prononcer clairement les mots en suivant les règles de

césure des mots

1.2 Lire correctement le texte en prose en respectant la

ponctuation, la liaison, l’intonation et les accents

1.3. Répondre correctement aux questions de

compréhension selon les types d’interrogation

2. Rédiger un écrit 2.1. Formuler convenablement une opinion écrite en

utilisant des phrases simples et des phrases

complexes

2.2. Rédiger proprement un paragraphe en respectant le

schéma de sa structure

2.3. Ecrire correctement les écrits professionnel en

respectant leurs traits caractéristiques

3. Former les expressions lie au

métier

3.1. Grouper convenablement les mots selon leur classe

grammaticale

3.2. Créer correctement des mots en utilisant la

dérivation

3.3. Inventer correctement des mots en utilisant la

composition

4. Utiliser les expressions usuelles

de la langue française

4.1. Exprimer logiquement son point vue en employant les

proverbes et les dictons de la langue française

4.2. Jouer respectivement un dialogue en se servant des

devinettes en rapport avec le métier

4.3. Decrire correctement un lieu en se referrant sur les

expressions de description de lieu

Unité

d’apprentissage

LU1 : Utiliser le grammaire en textes

1

Résultats d’apprentissage :

1. Prononcer les mots

2. Lire le texte en prose 3. Répondre aux questions de compréhension

6 Heures

Résultats d’apprentissage 1.1: Prononcer les mots

Décodage

Définition

Règles générales

Coupure de mots simple

Division syllabique

La division entre

consonnes

Coupure des mots

composé

Avec le trait

union

Les mots soudés

Les mots savants

o Lire aisément les mots

o Déchiffrer les mots en syllabes o Couper un mot en respectant

les règles de coupure des mots

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies

- Figurines et tableaux

feutres

- Projecteurs

- Flash Disk

Matériels tactiles

Evaluation Formative 1.1

L’évaluateur peut collecter et analyser des preuves afin de déterminer si et à quel degré critère de

performance à observer atteint ou a atteint le résultat escompté.

Contenus Activités d’Apprentissage Ressources

Critère de performance

Prononcer clairement les mots en suivant les règles de césure des mots

Types de preuves Instruments d’evaluation du portfolio

Preuves écrites

Preuves orales

Dictée Texte écrit Lire le paragraphe donné Choix multiples

Liste de contrôle Résultat

Oui Non

Indicateur 1 : Décodage est bien appliqué

Le décodage est bien défini

Les règles générales sont convenablement employées

Indicateur 2 : Coupure de mots simple est appliqué

Division syllabique est appliqué

La division entre consonnes est appliqué

Indicateur 3 : Coupure des mots composé est appliquée

Avec le trait union

Les mots soudés

Les mots savants

Observations

Résultats d’apprentissage 1.2: Lire le texte en prose

Ponctuation

définition

Signes de

ponctuations

Liaison

Définition

Type des liaisons

Accents

Définition

Type d’accents

Intonation

Définition

Sortes d’intonation

Ascendante

descendante

uniforme

o Lire un texte en appliquant

les règles d’intonation,

d’accentuation, de liaison

et de la ponctuation.

o Questions-réponses la

liaison et ses types

o Imitation sur la lecture

o Exercices d’application sur

chaque de type

d’intonation

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies


feutres

- Projecteurs

- Flash Disk

Matériels tactiles


Evaluateur peut collecter et analyser des preuves afin de déterminer si et à quel degré le critère de



Preuves écrites

Preuves orales

Dictée.

Questions fermées (Questions correspondantes, questions à choix

multiples, questions Vrai ou Faux)

Questions ouvertes

Enregistrements

Liste de vérification/contrôle



Lire correctement le texte en prose en respectant la ponctuation, la liaison,

l’intonation et les accents


Oui Non

Indicateur 1: les ponctuations sont bien identifiés

La ponctuation est définie

Les signes de ponctuations sont bien employés

Indicateur 2 : Les accents sont bien identifiés

L’accent est défini

Type accents sont identifies

Indicateur 3 : Les liaisons sont bien identifiés

Intonation est définie

Les sortes d’intonations sont identifiées

Observations

Résultats d’apprentissage 1.3: Répondre aux questions

Types

d’interrogation

Totale

Partielle

Adverbes

interrogatifs

Lieu

Manière

Temps

Degré

Quantité

Réponse à une

phrase

interrogative

Réponse

o Brainstorming sur les types d’interrogation

o Questions-réponses sur l’adverbes interrogatifs

o Jeux de rôle appliqués sur différentes façons d’exprimer une opinion.

o Exercices d’application sur les expressions d’opinion et de sentiments

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies


feutres

- Projecteurs

- Matériels tactiles


négative

Réponse

positive




Types de preuves Outils d’evaluation Portfolio

Preuves écrites

Preuves orales Questions fermées

(Questions correspondantes, questions à choix multiples,

questions Vrai ou Faux)

Questions ouvertes

Enregistrements

Liste de vérification /contrôle


Oui Non

Indicateur 1 : Types d’interrogation sont bien identifiés

Totale

Partielle

Indicateur 2 : Adverbes interrogatifs sont bien employés

Lieu

Manière

Temps

Degré

Quantité

Indicateur 3 : Réponse à une phrase interrogative est bien exprimé

Réponse négative


Répondre correctement aux questions de compréhension selon les types

d’interrogation

Réponse positive

Observations

Unité

d’apprentissage

LU2 : Rédiger un écrit

2


1. Formuler une opinion écrite

2. Rédiger un paragraphe

3. 3.Ecrire les écrits professionnels

6 Heures

Résultats d’apprentissage 2.1: Formuler une opinion écrite

Types des phrases

Déclarative

Interrogative

Exclamative

Injonctive

Formes de phrases

Affirmative

Négative

Emphatique

Expressions d’opinion

Les Verbes (croire, penser que, trouver que,

être sûr(e) que, être

certain (que), douter que,

sembler que)

Les expressions

Selon moi…

o Brainstorming sur les types de phrases

o Questions-réponses sur les formes de phrases

exercices d’application sur les Structure d’une phrase

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies


feutres

- Projecteurs

- Flash Disk

Matériels tactiles


À mon avis,…





Preuves ecrites

Preuves orales

Questions fermées

(Questions correspondantes, questions à choix multiples,

questions Vrai ou Faux)

Questions ouvertes


Oui Non

Indicateur 1 : Types des phrases sont bien identifiés

Déclarative

Interrogative

Exclamative

Injonctive

Indicateur 2 : Formes de phrases sont bien identifiés

Affirmative

Négative

Emphatique

Indicateur 3: les expressions d’opinion

Verbes sont bien identifiés

Expressions d’opinion sont bien identifiées


Formuler convenablement une opinion écrite en utilisant des phrases

simples et des phrases complexes

Observations

Résultats d’apprentissage 2.2: Rédiger un paragraphe

Structure d’un

paragraphe

Introduction

d’idées

principales

Explication et

justification

d’idées

principale

Conclusion d’un

paragraphe

Recherche d’idées

Idées

principales

Idées

secondaires

Types de paragraphes

Le paragraphe

a priori

Le paragraphe

a posteriori

Le paragraphe

a contrario

o Brainstorming sur le paragraphe

o Questions-réponses sur les types de paragraphes

o Exercices d’application sur les recherches d’idées

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies


feutres

- Projecteurs

- Flash Disk

Matériels tactiles






Preuves écrites

Preuves orales

Rédiger un texte. Présentation du texte.


Oui Non

Indicateur 1: Le paragraphe est bien structuré

Idées principales sont bien introduit

Explication et justification d’idées principale sont justifiées

Conclusion d’un paragraphe est bien structuré

Recherche d’idées sont bien réarrangées

Idées principales sont bien réarrangées

Idées secondaires sont bien réarrangées

Indicateur 2 : Recherche d’idées est bien appliqué

Recherche d’idées sont bien réarrangées

Idées principales sont bien réarrangées

Idées secondaires sont bien réarrangées

Indicateur 3 : Types de paragraphes sont bien identifiés

Le paragraphe a priori est identifié

Le paragraphe a posteriori est identifié

Le paragraphe a contrario est identifié

Observations


Rédiger proprement un paragraphe en respectant le schéma de sa structure

Résultats d’apprentissage 2.3: Ecrire les écrits professionnels

Ecrits professionnel

Lettre de

motivation

C.V

Etapes de rédaction

Collecter

l’information

Sélectionner

l’information

Structuration du

contenu

Brouillon

Rédaction

Conseils de rédaction

Choix du

vocabulaire

Phrases courtes et

logiques

Idées cohérentes

Etre concis

o Questions-réponses sur tout le

contenu en rapport avec les

types d’écrits.

o Brainstorming les étapes de

rédaction et Structure d’une

rédaction

o Application guidée les étapes

de rédaction

o Exercice d’application sur les

techniques de rédaction

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies

- Figurines et

tableaux feutres

- Projecteurs

- Flash Disk





Contenus Activités d’Apprentissage

Ressources


Ecrire correctement les écrits professionnel en respectant leurs traits

caractéristiques


Preuves ecrites

Preuves orales

Questions correspondantes,

Questions à choix multiple,

Questions Vrai ou Faux

Questions ouvertes

Liste de vérification

Tâche : Composer un texte relatif au domaine de spécialisation en suivant les téchniques de rédaction


Oui Non

Indicateur 1 : Ecrits professionnel sont bien rédigés

Lettre de motivation est bien structuré

C.V est bien structuré

Indicateur 2 : Etapes de rédaction sont bien suivies

Collecter l’information

Sélectionner l’information

Structuration du contenu

Brouillon

Rédaction

Indicateur 3 : Conseil de rédaction

Choix du vocabulaire

Phrases courtes et logiques

Idées cohérentes

Etre concis

Observations

Unité

d’apprentissage

LU3 : Former les expressions lie au métier

3

Résultats d’apprentissage:

1. Grouper les mots

2. Créer des mots 3. Inventer des mots

6 Heures

Résultats d’apprentissage 3.1: Grouper les mots

Classe grammaticale et

fonction grammaticale

définition

différence

Importance

Mots variables

Nom

Déterminant

Adjectif

Pronom

verbe

Mots invariables

Adverbe

Préposition

Conjonction

o Dégager la différence entre la

classe grammaticale et la fonction

grammaticale

o Grouper les mots selon leur

classe

o Compléter le tableau des mots

variables en donnant leurs

exemples

o Compléter le tableau des mots

invariables en donnant leurs

exemples

o Associer des mots à ceux de leur

classe

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies

- Figurines et

tableaux feutres

- Projecteurs

- Flash Disk



Mot-phrase


L’évaluateur peut collecter et analyser des preuves afin de déterminer si et à quel degré lecritere de

performance à observer atteint ou a atteint le résultat escompté


Preuves écrites

Preuves orales

Choix multiples Jeux de rôle Tableau comparatif


Oui Non

Indicateur 1 : La classe grammaticale et la fonction grammaticale sont bien distingués

La classe grammaticale et la fonction grammaticale sont bien définies

La classe grammaticale et la fonction grammaticale sont bien différenciées

L’importance de connaître la classe et la fonction d’un est bien comprise

Indicateur 2 : Les mots variables sont bien classés

Le nom est bien identifié

Le déterminant est bien identifié

Le pronom est bien identifié

L’adjectif est bien identifié

Les verbes sont bien identifiés

Indicateur 3 : les mots invariables sont bien classés

L’adverbe est bien identifié

La préposition est bien identifié

La conjonction est bien identifié

Le mot-phrase est bien identifié

Observations


Grouper convenablement les mots selon leurs classes grammaticales

Résultats d’apprentissage 3.2: Créer les mots

Elaborer

l’étymologie des

mots

Radical

origine

Faire une dérivation

par suffixation

Suffixes de

noms

Suffixes

d’adjectifs

Faire la dérivation

par préfixation

Préfixes à

sens logique

Préfixes à

sens spatio-

temporel

o Associer des mots à ceux de leur

famille

o Former des noms à partir des

verbes

o Former des noms à partir des

adjectifs

o Chercher l’étymologie des mots

dans le dictionnaire

o Donner des exemples des mots-

savants (d’origine grecque ou

latine)

o Décomposer des mots en

identifiant le radical et le préfixe

et/ou suffixe

o Former des mots en utilisant

différents préfixes

o Dégager le sens des suffixes et

préfixes utilisés

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies


feutres

- Projecteurs

- Flash Disk







Créer correctement les mots en utilisant la dérivation


Preuves écrites

Preuves reproductives

Choix multiples dictée


Oui Non

Indicateur 1 : l’étymologie des mots est bien comprise

Le radical des mots est identifié

L’origine des mots est identifiée

Indicateur 2 : la dérivation par suffixation est bien appliquée

Les suffixes de noms sont bien employés

Les suffixes d’adjectifs sont bien employés

Indicateur 3 : La dérivation par préfixation est bien appliquée

Les préfixes à sens logique sont bien employés

Les préfixes à sens spatio-temporel sont bien employés

Observations

Résultats d’apprentissage 3.3: Inventer des mots


Les façons d’inventer les mots La composition nom

adjectif Les

exemples La marque

du pluriel Composer adjectif+

adjectif Donner les

exemples Marque du

pluriel Composer mot

invariable + nom Donner les

exemples Marque du

pluriel

o Décomposer des mots en

identifiant l’adjectif et l’adjectif

et/ou suffixe

o Former des mots en utilisant mot

invariable + noms

o Dégager le sens des invariable+ nom

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies


feutres

- Projecteurs

- Flash Disk






Preuves écrites

Dictée choix multiples


Oui Non

Indicateur 1 : La composition nom+adjectif est bien appliquée

Les exemples sont bien donnés

La marque du pluriel est bien faite


Inventer correctement les mots en utilisant la composition

Indicateur 2 : La composition adjectif+adjectif est bien appliquée



Indicateur 3 : La composition verbe + complément est bien appliquée



Indicateur 4: La composition mot invariable + nom est bien appliquée



Observations

Unité

d’apprentissage

LU4 : Utiliser les expressions usuelles de la langue française.

4


1. Utiliser des proverbes et des dictons de la langue française en rapport avec le métier.

2. Interpréter des devinettes en rapport avec le métier.

3. Decrire un lieu

6 Heures

Résultats d’apprentissage 4.1 : Utiliser des proverbes et des dictons de la langue

française en rapport avec le métier.

Le vocabulaire lié au

métier respectif

Activités liées au

métier

Les outils liés au

métier

Proverbes de la langue

française liés au métier

Dictons de la langue

française liés au métier

o Insérer les expressions usuelles

liées au métier dans son discours.

o Questions-réponses appliquées sur

tout le contenu en rapport avec les

proverbes et le rapport

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies


feutres

- Projecteurs

- Flash Disk

Matériels tactiles



Ressources


Exprimer logiquement son point vue en employant les proverbes et les dictons

de la langue française




Preuves écrites

Preuves orales

Rédiger un texte et l’exposer. Présentation du texte avec des expressions usuelles Enregistrement


Oui Non

Indicateur 1 : Le vocabulaire lié au métier respectif est bien expliqué

Activités liées au métier

Les outils liés au métier

Indicateur 2 : Proverbes de la langue française liés au métier

Indicateur 3 : Dictons de la langue française liés au métier

Observations

Résultats d’apprentissage 4.2 Interpréter des devinettes en rapport avec le métier

Devinettes

Définition

Exemples

Les meilleures

devinettes

Drôles

Facile pour les

enfants

Types de métiers

Métier du

secteur privé

o Répondre aux devinettes liées au métier.

o Jeux de rôle en rapport avec devinettes

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies


feutres

- Projecteurs



Ressources

Métier du

secteur public

Métier

saisonnier

Métier manuel





Preuves écrites

Preuves orales

Rédiger un texte de jeu de rôle. Présentation des devinettes.


Oui Non

Indicateur 1: les Devinettes sont bien décrites

Définition

Exemples

Indicateur 2 : Les meilleures devinettes sont bien expliquées

Drôles

Facile pour les enfants

Indicateur 3 : Types de métiers sont bien identifiés

Métier du secteur privé

Métier du secteur public

Métier saisonnier

Métier manuel

Observations


Répondre aux devinettes liées au métier

Résultats d’apprentissage 4.3 Décrire un lieu

Adjectif qualificatif

Couleur

Forme

Des mots

appartenant au

vocabulaire spatial

Ici

Là-bas

Au bord

Description d’un

métier

o Brainstorming sur les adjectifs

qualificatifs

o Questions-réponses sur les mots

appartenant au vocabulaire spatial

o Jeux de rôle appliqués sur

différentes façons de décrire un

lieu

o Exercices d’application sur les

termes descriptifs d’un lieu

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies


feutres

- Projecteurs






Preuves ecrites

Preuves orales

Rédiger un texte de jeu de rôle.

Présentation de jeu de rôle.

Enregistrement

Dialogue


Oui Non

Indicateur 1 : Adjectif qualificatif

Couleur



Décrire correctement un lieu en se referrant sur les expressions de

descrption de lieu

Forme

Indicateur 2 : Des mots appartenant au vocabulaire spatial sont bien appliqué

Ici

Là-bas

Au bord

Indicateur 3 : Le métier est bien décrit

Observations

Références:

1. EDICEF – CNDP MINEDUC (2002). Apprenons le français au Rwanda. ISBN : 978-2-84129-826-.

2. ÉDOUARD BLED ET ODETTE BLED (1998). BLED Orthographe, HACHETTE LIVRE.

3. GREVISSE MAURICE (1990). Précis de grammaire Française.

4. LIBRAIRIE LAROUSSE (1972). Dictionnaire PETIT LAROUSSE en couleurs

5. MINISTERE DE L’ENSEIGNEMENT PRIMAIRE ET SECONDAIRE (1983). Ma Colline, Méthode de

Français pour les écoles primaires. 5ème, Livre du maître.

6. Bardin, Laurence. 1996. L'analyse de contenu. Paris: Presses Universitaires de France. 291 p.

7. NATIONAL CURRICULUM DEVELOPPEMENT CENTRE (2007). A l’unisson : Méthode de Français.

ISBN : 978-2-7531-0103-6.

8. Y.DELATOUR et al. , (1991). Grammaire du Français. HACHETTE, Paris.

9. Achille, Alice, Odile Deveme, Michel Gellereau et Evelyne Thoizet. 1992. La lettre et le récit. Paris:

Bertrand-Lacoste. 127 p.

Umahiri

C C M K K 4 0 2 : MATUMIZI YA KISWAHILI KATIKA MAWASILIANO YA KAWAIDA

CCMKK402 Kutumia Kiswahili katika mawasiliano ya kawaida

Daraja: 4 Vipindi vinavyofaa

Krediti: 3 30

Idara: Zote

Mikondo: Yote

Wakati ilipoandaliwa: Septemba, 2021

Lengo

Moduli hii inaeleza ujuzi na uwezo vinavyostahiliwa ili mwanafunzi aweze:

Kutumia Kiswahili kwa kuwasiliana kawaida

Kutumia ngeli za majina ya Kiswahili katika mawasiliano na kuwahudumia wateja na wageni wa kampuni

Kutumia istilahi/rejesta zitumikazo kimaandishi katika idara mbalimbali za kazi;

Ujuzi wa awali

Ustadi wa kutumia Kiswahili wastani

Kitengo na vigezo vya kitengo

Kitengo kinaeleza mategemeo muhimu yanayohitajiwa.

Vigezo vya kitengo vimepangwa kupima ikiwa mwanafunzi anazingatia kitengo ifaavyo.

Mwishoni mwa moduli hii mwanafunzi atakuwa na uwezo wa:

Kitengo Vigezo vya kitengo

1. Kutumia ngeli za Majina ya

Kiswahili kimazungumzo na

kimaandishi.

1.1 kubainisha na kutumia vifaavyo ngeli za majina

kulingana na aina za maneno ya Kiswahili.

1.2 kutumia vizuri vivumishi katika Ngeli za majina

kulingana na mtindo wake katika Kiswahili.

1.3 kutumia vyema viwakilishi katika Ngeli za Kiswahili

kulingana na muundo kamili wake.

2. Kuandika insha 2.1 Kutunga sentensi bora za Kiswahili kulingana na

muundo wake

2.2 Kutunga aya na insha sahihi kwa kufuatilia muundo

na aina yake katika Kiswahili

2.3 Kutumia vizuri alama za Uakifishaji kulingana na

matumizi yake kamili katika Kiswahili.

3. Kutumia kimazungumzo na

kimaandishi istilahi/rejesta

zinazohusiana na kazi .

3.1 kupokea wageni/wateja vizuri kimazungumzo kwa

kutumia rejesta mahususi;

3.2 kujaza vizuri fomu za kikazi na kuandaa orodha kama

inavyotakiwa katika idara fulani za kampuni;

3.3 kueleza vizuri kazi na majina ya nafasi za kazi katika

kampuni.

Kitengo

LU 1:Kutumia ngeli za Majina ya Kiswahili kimazungumzo na kimaandishi.

1

Yanayotegemewa:

1. Kubainisha na kutumia vifaavyo ngeli za majina kulingana na aina za

maneno ya Kiswahili.

2. Kutumia vizuri vivumishi katika Ngeli za majina kulingana na mtindo

wake katika Kiswahili.

3. Kutumia vyema viwakilishi katika Ngeli za Kiswahili kulingana na

muundo wake kamili. Vipindi 10

Yanayotegemewa 1.1: Kubainisha na kutumia vifaavyo ngeli za majina kulingana na aina za maneno ya Kiswahili.

Ngeli ya A-WA:

Matumizi yake

Upatanisho wa

kisarufi wake

Ngeli ya A-WA na

aina za maneno

NGELI ya U-I (m-mi)

Matumizi yake

Upatanisho wa

kisarufi wake

Ngeli ya u-i na aina

za maneno

Ngeli ya ki-vi

Matumizi yake

Upatanisho wa

o Kusoma sentensi na kutambua ngeli tofauti

o Kubainisha ngeli za majina ya Kiswahili

o Kujibu maswali yanayohusiana na matumizi ya ngeli za majina katika

- Kanda (CD); - Mtandao - Kamusi ya

Kiswahili; - Kipazasauti; - Kinasa-sauti;

- Ubao na chaki;

Yaliyomo Kazi ya mwanafunzi

Vifaa

kisarufi

Ngeli ya ki-vi na aina

za maneno

Ngeli ya JI – MA (Li- Ya)

Matumizi yake

Upatanisho wa

kisarufi

Ngeli ya ji-ma na

aina za maneno

Ngeli ya U-I

Matumizi yake

Upatanisho wa

kisarufi

Ngeli ya U-Zi

Matumizi yake

Upatanisho wa

kisarufi

Ngeli ya I-Zi

Matumizi yake

Upatanisho wa

kisarufi

Ngeli ya Ya-Ya

Matumizi yake

Upatanisho wa

kisarufi

Ngeli ya U-U

Matumizi yake

Upatanisho wa

kisarufi

Ngeli za mahali

Pa

Ku

Mu

Matumizi

yake

Upatanisho

wa kisarufi

Tathimini Endelezi/Arifu1.1

Mwongozo wa Tathimini. Tathimini Endelezi/Arifu

Aina za thibitisho Vifaa

Thibitisho simulizi

Thibitisho andishi

Majibizano Uwasilishaji

Yatakayochunguzwa Matokeo

Ndiyo Bado

Viashiria: kubainisha na kutumia vifaavyo ngeli za majina kulingana na aina za maneno ya Kiswahili.

Kiashiria cha 1 : Ngeli ya A-WA

Matumizi ya Ngeli ya A-WA yamebainishwa vizuri

Upatanisho wa kisarufi kuhusu ngeli ya A-WA umefanyika vizuri

Ngeli ya A-WA imetumiwa vizuri katika aina za maneno

Kiashiria cha 2 : NGELI ya U-I (m-mi)

Ngeli ya U-I imetumiwa na kubaniishwa vizuri vizuri

Upatanisho wa kisarufi wa NGeli U-I umefanyika vizuri

Ngeli ya U-I imebainishwa na kutumiwa vizuri pamoja na aina za maneno

Kiashiria cha 3 : Ngeli ya ki-vi

Kigezo cha kitengo

Kubainisha na kutumia vifaavyo ngeli za majina

Ngeli ya KI-VI imebainishwa na kutumiwa vizuri

Upatanisho wa kisarufi wa ngeli ya KI-VI umefanyika vizuri

Ngeli ya ki-vi imebainishwa na kutumiwa vilivyo pamoja na aina za

maneno

Kiashiria cha 4 : Ngeli ya JI – MA (Li- Ya)

Matumizi ya ngeli ya Li-Ya yamebainishwa na kutumiwa vizuri

Upatanisho wa kisarufi wa ngeli ya Li-Ya umetumiwa vizuri na kubanishwa

Ngeli ya Li-M imebainishwa na kutumiwa vizuri pamoja na aina za maneno

Kiashiria cha 5 : Ngeli ya U-I

Ngeli ya U-I imebainishwa na kutumiwa vizuri

Upatanisho wa kisarufi wa ngeli ya U-I umebainishwa na kutumiwa vizuri

Kiashiria cha 6 : Ngeli ya U-Zi

Ngeli ya U_Zi imebainishwa na kutumiwa vizuri

Upatanisho wa kisarufi wa ngeli ya U-ZI umefanyika vizuri

Kiashiria cha 7: Ngeli ya I-ZI

Matumizi ya ngeli ya I-ZI yamebainishwa na kutumiwa vizuri

Upatanisho wa kisarufi wa ngeli ya I-ZI umefanyika vizuri

Kiashiria cha 8 : Ngeli ya Ya-Ya

Matumizi ya ngeli ya Ya-Ya yambainishwa na kutumiwa vizuri

Upatanisho wa kisarufi kuhusu ngeli ya ya-ya umebainishwa na kutumiwa vizuri

Kiashiria cha 9 : Ngeli ya U-U

Matumizi yake ya ngeli ya U-U yamebainishwa vizuri

Upatanisho wa kisarufi umebainishwa na kutumiwa vizuri kuhusu ngeli ya U-U

Kiashiria cha 10 : Ngeli za mahali

Pa imebainishwa na kutumiwa vizuri

ku imebainishwa na kutumiwa vizuri

mu imebainishwa na kutumiwa vizuri

Upatanisho wa kisarufi umebainishwa na kutumiwa vizuri kuhusu ngeli za

mahali

Maoni

Anayotegemewa 1.2: Kutumia vizuri vivumishi katika Ngeli za majina kulingana na mtindo wake katika Kiswahili.

Vivumishi vya sifa

Ngeli ya A-WA

Ngeli ya KI-VI

Ngeli ya Li-Ya

Vivumishi vya idadi

Ngeli ya A-WA

Ngeli ya KI-VI

Ngeli ya Li-Ya

Vivumishi vimilikishi

Ngeli ya A-WA

Ngeli ya KI-VI

Ngeli ya Li-Ya

Vivumishi viulizi

Ngeli ya A-WA

Ngeli ya KI-VI

Ngeli ya Li-Ya

Vivumishi vionyeshi

Ngeli ya A-WA

Ngeli ya KI-VI

Ngeli ya Li-Ya

o Kusoma kimya sentensi

kuhusu aina za vivumishi

o Mazoezi ya kuandika

o Mazungumzo katika

makundi

- Kanda (CD); - Mtandao; - Kamusi ya Kiswahili; - Ubao; - Chaki.

Tathimini Endelezi/Arifu1.2




Vifaa

Kigezo cha kitengo

Kutumia vizuri vivumishi katika Ngeli za majina

Thibitisho simulizi

Thibitisho andishi

Majibizano Mazungumzo kimakundi


Ndiyo Bado

Viashiria: kutumia vizuri vivumishi katika Ngeli za majina kulingana na mtindo wake katika Kiswahili.

Kiashiria cha 1 : Vivumishi vya sifa

Ngeli ya A-WA imetumiwa vizuri

Ngeli ya KI-VI imetumiwa vizuri

Ngeli ya Li-Ya imetumiwa vizuri

Kiashiria cha 2 : Vivumishi vya idadi




Kiashiria cha 3 : Vivumishi vimilikishi




Kiashiria cha 4 : Vivumishi viulizi




Kiashiria cha 5 : Vivumishi vionyeshi




Maoni

Yanayotegemewa 1.3: kutumia vema viwakilishi katika Ngeli za Kiswahili kulingana na muundo kamili wake.

Viwakilishi vya

kuonyesha

Ngeli ya A-WA

Ngeli ya KI-VI

Ngeli ya LI-YA

Viwakilishi vya

kumilikisha

Ngeli ya A-WA

Ngeli ya KI-VI

Ngeli ya LI-YA

Viwakilishi vy kuuliza

Ngeli ya A-WA

Ngeli ya KI-VI

Ngeli ya LI-YA

Viwakilishi vya idadi

Ngeli ya A-WA

Ngeli ya KI-VI

Ngeli ya LI-YA

o Mazungumzo kuhusu viwakilishi vya kuonyesha

o Kujibu maswali kuhusu matumizi ya viwakilishi katika ngeli zilizotajwa

o Kutunga sentensi kuhusu matumizi ya viwakilishi.

- Kanda (CD);

- Mtandao

- Kamusi

- Ubao;

- Chaki.

Tathimini Endelezi /Arifu1.3



Thibitisho simulizi

Thibitisho andishi

Majibizano Mazungumzo kimakundi


Ndiyo Bado

Viashiria : kutumia vema viwakilishi katika Ngeli za Kiswahili kulingana na muundo wake kamili.

Kiashiria cha 1 : Viwakilishi vya kuonyesha


Vifaa

Kigezo cha kitengo

Kutumia vema viwakilishi katika Ngeli za Kiswahili



Ngeli ya LI-YA imetumiwa vizuri

Kiashiria cha 2 : Viwakilishi vya kumilikisha




Kiashiria cha 3 : Viwakilishi vy kuuliza




Kiashiria cha 4: Viwakilishi vya idadi




Maoni

Kintengo

LU 2: Kuandika insha

2 Vipindi 10

Yanayotegemewa:

2.1 Kutunga sentensi bora za Kiswahili kulingana na muundo wake

2.2 Kutunga aya na insha sahihi kwa kufuatilia muundo na aina

yake katika Kiswahili

2.3 Kutumia vizuri alama za Uakifishaji kulingana na matumizi yake

kamili katika Kiswahili

Yanayotegemewa 2.1: Kutunga sentensi bora za Kiswahili kulingana na muundo wake

Maana ya Tungo

Muundo

Kiima

Kiarifa

Shamirisho

Aina za sentensi

Sahihi

Ambatano

Changamano

o Mazungumzo katika

makundi

o Zoezi la maandishi

o Kujibu maswali

- Kanda (CD); - Mtandao ; - Kamusi ya

kiswahili; - Ubao; - Chaki. - Kalamu - Daftari - karatasi


Vifaa

Tathimini Endelezi/Arifu 2.1



Thibitisho andishi

Maswali ya majibu mafupi

Maswali ya kujaza sentensi

Maswali ya kutunga sentensi


Ndiyo Bado

Viashiria : Kutunga sentensi bora za Kiswahili kulingana na muundo wake

Kiashiria cha 1 : Maana ya Tungo

Maana yatungo imeelezwa vizuri

Kiashiria cha 2 : Muundo wa tungo umefatiliwa vizuri

Kiima cha tungo kimetumiwa vizuri

Kiarifa kimetumiwa vizuri

Shamirisho imetumiwa vizuri

Kiashiria cha 3 : Aina za sentensi

Sentensi Sahihi imetungwa vizuri

Sentensi ambatano imetungwa vizuri

Sentensi Changamanoimetungwa vizuri

Maoni

kigezo cha kitengo

Kutunga sentensi bora za Kiswahili

Yanayotegemewa 2.2: Kutunga aya na insha sahihi kwa kufuatilia muundo na aina yake katika Kiswahili

Aya

Maana

Vipengele vya aya

Aina za aya

Aya simulizi

Aya za hoja

Aya za

ufafanuzi

Aya za

mazungumzo

Insha

Maana

Muundo wa insha

Aina za insha

Insha za

maelezo

Insha za

mazungumzo

Muhtasari wa maandishi

Ufahamu

Kusikiliza

kuaandika

Sifa

Hatua

o Kutega skio

o Kuandika

o Majadiliano katika

makundi kuhusu

aya na insha

- Kanda (CD);

- Mtandao ;

- Kamusi ya

kiswahili;

- Ubao;

- Chaki.

- Kalamu

- Daftari


Vifaa




Thibitisho andishi


Maswali ya kuandika


Ndiyo Bado

Viashiria: Kutunga aya na insha sahihi kwa kufuatilia muundo na aina yake katika Kiswahili

Kiashiria cha 1 : Aya

Maana ya aya imeelezwa vizuri

Vipengele vya aya vimeonyeshwa vizuri

Aina za aya zimeelezwa vizuri

Kiashiria cha 2 : Insha

Maana imeelezwa vizuri

Muundo wa insha umefuatwa vizuri

Aina za insha zimeelezwa vizuri

Kiashiria cha 3 : Muhtasari wa maandishi

Ufahamu wa maandishi umeikiwa vizuri

Sifa za mhutasari zimeoneshwa vizuri

Hatua za ufupishaji wa insha zimefuatwa vizuri

Maoni

Kigezo cha kitengo

Kutunga aya na insha sahihi

Yanayotegemewa 2.3: Kutumia vizuri alama za Uakifishaji kulingana na matumizi yake kamili katika Kiswahili

Maana

Aina za vituo

Majina ya

vituo

Matumizi ya ala za

vituo na herufi

kubwa

o Mazungumzo katika makundi

madogo

o Kufanya zoezi ya kimaandishi

o Kusoma vifungu vya habari

- Vitabu vya habari za kiswahili;

- Kanda (CD); - projekta; - Mtandao ; - Kamusi ya

kiswahili; - Ubao; - Chaki;




Thibitisho simulizi

Thibitisho andishi


Maswali ya kujaza sentensi


Ndiyo Bado

Viashiria: Kutumia vizuri alama za Uakifishaji kulingana na matumizi yake kamili katika Kiswahili

Kiashiria cha 1 : Maana

Maana ya vituo imeelezwa vizuri


Vifaa

Kigezo cha kitengo

Kutumia vizuri alama za Uakifishaji

Kiashiria cha 2 : Aina za vituo

Majina ya vituo yameelezwa vizuri

Alama za vituo zimetumiwa vizuri katika maandishi na mazungumzo

Maoni

Yanayotegemewa 3.1: Kupokea wageni/wateja vizuri kimazungumzo kwa kutumia rejesta mahususi;

Mbinu za Upokeaji

Ukaribishaji

Kueleza mambo ya

kampuni

Kutoa usaidizi

Utumiaji wa lugha ya

ishara katika mazungmzo

Aina

Umuhimu

Athari za ishara

kimazungumzo

(hasara)

Maadili ya kitaaluma

Tabia

Kuzingatia

utofauti wa

kitamaduni

Kulinda hisia ya

kwanza

o Mazungumzo o Kufuata mifano o Uigizaji

- Kanda (CD) ; - Mtandao ; - Kamusi ya Kiswahili

; - Kipazasuti ; - Kinasa-sauti ; - Projekta.

Kitengo

LU 3: Kutumia kimazungumzo na kimaandishi istilahi/rejesta zinazohusiana na kazi .

3 Vipindi 10

Yanayotegemewa:

1. Kupokea wageni/wateja vizuri kimazungumzo kwa kutumia rejesta

mahususi;

2. Kujaza vizuri fomu za kikazi na kuandaa orodha kama inavyotakiwa katika

idara fulani za kampuni;

3. Kueleza vizuri kazi na majina ya nafasi za kazi katika kiswahili.


Vifaa

Tathimini Endelezi /Arifu 3.1



Thibitisho simulizi

Kanda ya filamu

Majibizano

Uwasilishaji

Rekodi ya maswali na majibu


Ndiyo Bado

Viashiria : Kupokea wageni/wateja vizuri kimazungumzo kwa kutumia rejesta mahususi;

Kiashiria cha 1 : Mbinu za Upokeaji zimefuatwa vizuri

Ukaribishaji umefanywa vizuri

Kampuni imeelezwa vizuri

Usaidizi umetoa vizuri

Kiashiria cha 2 : Utumiaji wa lugha ya ishara katika mazungmzo

Aina za lugha ya ishara zimetumiwa vizuri

Umuhimu wa lugha za ishara umeonyeshwa vizuri

Athari za ishara kimazungumzo (hasara) zimeonyeshwa vizuri

Kiashiria cha 3 : Maadili ya kitaaluma

Tabia za maadili ya kitaaluma zimetumiwa vilivyo

Utofauti wa kitamaduni umezingatiwa

Hisia ya kwanza imeshughulikiwa vizuri

Maoni

Kigezo cha kitengo

Kupokea wageni/wateja vizuri kimazungumzo

Yanayotegemewa 3.2: Kujaza vizuri fomu za kikazi na kuandaa orodha kama inavyotakiwa katika idara fulani za kampuni;

Maana ya fomu

Aina za fomu

Kiganga

Hotelini

Biashara

Mahakamani

Vitambulisho

Mjazo wa fomu

Jina

Umri

Hali ya ndoa

Anuani

Simu

Barua pepe,n.k

o Mazungumzo katika makundi

o Zoezi kuhusu mjazo wa fomu

o Kazi ya nyumbani kibinafsi

o Maswali ya papo kwa papo

- Vitabu vya vifungu

vya habari;

- Kanda (CD);

- Mtandao ;

- Kamusi ya Kiswahili;

- Ubao

- Chaki




Thibitisho andishi

Majibizano

Uwasilishaji


Vifaa

Vigezo vya kitengo

Kujaza vizuri fomu za kikazi na kuandaa orodha


Ndiyo Bado

Kiashiria : kujaza vizuri fomu za kikazi na kuandaa orodha kama inavyotakiwa katika idara fulani za kampuni;

Kiashiria cha 1 : Maana ya fomu

Maana ya fomu imeelezwa vizuri

Kiashiria cha 2 : Aina za fomu

Mifano ya Fomu za Kiganga imeelezwa na kujazwa vizuri.

Fomu za hotelini zimeelezwa vizuli

Fomu za biashara kama benki zimeelezwa vizuri

Fomu za Mahakamani zimeelezwa vizuri

Fomu za Vitambulisho zimelezwa vizuri

Kiashiria cha 3 : Mjazo wa fomu

Jina limeandikwa vizuri kwenye fomu

Umri umejazwa vizuri kwenye fomu

Hali ya ndoa imejazwa vizuri kwenye fomu

Anuani imejazwa vizuri kwenye fomu

Nambari ya Simu imejazwa vizuri kwenye fomu

Barua pepe, imeandikwa vizuri kwenye fomu

Maoni

Yanayotegemewa 3.3: Kueleza vizuri kazi na majina ya nafasi za kazi katika Kiswahili.

Nyadhifa Viongozi Fundi Watumishi

wasaidizi

Huduma, Mfano : Idara ya Ukarimu.

o Mazungumzo katika makundi kuhusu

nyadhifa

o Utafiti kwenye mtandao

o uwasilishaji

- Kifungu cha habari;

- Kanda (CD)

- Mtandao

- Kamusi

- Ubao

- Chaki


Vifaa

Mgahawa Baa Malazi Burudani

Vifaa kazini

Darasani Ofisini Karakanani




Thibitisho simulizi

Thibitisho andishi

Majibizano Uwasilishaji Maswali ya kujaza Maswali ya majibu mafupi


Ndiyo Bado

Viashiria : kueleza vizuri kazi na majina ya nafasi za kazi katika Kiswahili.

Kiashiria cha 1 : Nyadhifa

Majina ya uungozi yameelezwa vizuri

Fundi mbalimbali zimeelezwa vizuri

Watumishi wasaidizi wameelezwa vizuri

Kiashiria cha 2 : Huduma,

Huduma za kazini zimeelezwa vizuri

Kiashiria cha 3: Vifaa kazini

Vifaa Vitumiwavyo Darasani vimeelezwa vizuri

Vifaa vya Ofisini vimeelezwa kikamilifu

Vifaa vipatikanavyo Karakanani vimeelezwa vizuri

Maoni

kigezo cha kitengo

kueleza vizuri kazi na majina ya nafasi za kazi.

Marejeo:

1. BAKITA (2005) Istilahi za Kiswahili: Dar-es- Salaam

2. TUKI (2004), Kamusi ya Kiswahili Sanifu. Dar Es Salaam: Oxford University Press

3. Wamitila,K.W.(2003), Kamusi ya Fasihi, Istilahi na Nadharia. Nairobi: Focas Book

4. Hassan O. Ali& Ali Mazrui (2004). Teach yourself Swahili.Nairobi: Oxford University

Press.

5. Niyomugabo.C. (2013) Mafunzo ya Kiswahili, kitabu cha mwanafunzi, Kidato cha

tano, fountain Publisher Rwanda Kigali

6. Sager.J.C. (1990) Practical course in Terminology Processing: Amsterdam and

Philadelphia.

7. Niyomugabo.C. (2013) Mafunzo ya Kiswahili, Kitabu cha mwanafunzi, kidato cha sita,

Fountain Publisher Rwanda, Kigali

Competence

C C M K N 4 0 2 - IKINYARWANDA CY’UMUNYAMWUGA

CCMKN402 Gukoresha Ikinyarwanda cy’umunyamwuga

Ikiciro: 4 Amasaha ateganijwe 30

Indengo y’amasaha: 3

Ishami: Yose

Agashami: Twose

Igihe yateguriwe: Nzeri, 2021

Intego nyamukuru

Iyi mbumbanyigisho irasobanura ubumenyi n’ubushobozi bukenewe kugira ngo uwiga ashobore:

Gukoresha Ikinyarwanda cy’umwuga mu kumva, kuvuga, gusoma no kwandika, mu bikorwa bijyanye n’umwuga we;

gukoresha ubuvanganzo gakondo bufatiye ku mwuga mu gushyikirana n’abandi abagezaho ibitekerezo bye kandi agaragaza uko yakira ibyabo;

kugaragaza imyumvire n’imyifatire ikwiye agenda avoma mu myandiko inyuranye;

Kugaragaza ibyiza by’ikoranabuhanga mu iterambere ry’umwuga;

Gutandukanya inshinga iri mu mbundo, itondaguye n’inshinga nkene;

Kugaragaza amategeko y’igenamajwi mu izina mbonera

Gukoresha neza impakanyi n’indangahantu mu nteruro.

Ubushobozi fatizo

Ubushobozi mu Kinyarwanda kiboneye

Ingingo n’ibipimo by’ubushobozi

Ingingo z’ubushobozi zisobanura umusaruro w’ibanze ugomba kugerwaho.

Ibipimo by’ubushobozi bisobanura ubushobozi busabwa mu kugaragaza ko intego zikubiye mu mbumbe

zagezweho.

Ingingo z’Ubushobozi Ibipimo by’Ubushobozi

1. Gukoresha ubuvanganzo

gakondo bufatiye ku

mwuga ashyikirana n’abandi no

gukoresha ikomorazina

n’ikomoranshinga.

1.1. Gusesenguraubuvanganzo gakondo bufatiye ku mwuga.

1.2. Gukoresha neza ikomorazina n’ikomoranshinga mu

kunguka amagambo mashya.

1.3. Gutarama Kinyarwanda akoresheje ubuvanganzo

gakondo bufatiye ku mwuga.

2. Gukoresha Ikinyarwanda

kiboneye agaragaza ibyiza

by’ikoranabuhanga mu

iterambere ry’umwuga no

gutandukanya ubwoko

bw’inshinga.

2.1. Gusoma no gusesengura neza umwandiko ku

nsanganyamatsiko y’ikoranabuhanga n’iterambere

ry’umwuga .

2.2. Gutandukanya neza inshinga mburabuzi, inshinga iri mu

mbundo n’inshinga itondaguye.

2.3. Gukoresha neza inshinga mburabuzi munteruro.


kiboneye uwiga agaragaza

ububi bw’ibiyobyabwenge mu

rubyiruko no kugaragaza mu

izina mbonera amategeko

y’igenamajwi agendanye

n’ingombajwi ziburizwamo

n’izihinduka izindi.


nsanganyamatsiko y’ububi bw’ibiyobyabwenge mu

rubyiruko.

3.2. Kugaragaza mu izina mbonera amategeko y’igenamajwi

agendanye n’ingombajwi ziburizwamo.

3.3. Kugaragaza mu izina mbonera amategeko y’igenamajwi

agendanye n’ingombajwi zizihinduka izindi.




nsanganyamatsiko yo gufata neza ibidukikije.

uburyo bunyuranye bwo gufata

neza ibidukikije ,gukoresha

indangahantu n’icyungo

4.2. Kugaragaza neza indangahantu mu nteruro

zitandukanye.

4.3. Gukoresha neza icyungo” na“ mu nteruro ziboneye

uwiga yihimbiye.



akamaro k’ubutabazi bw’ibanze

no gukoresha impakanyi

n’indango z’inshinga


nsanganyama-tsiko uwiga agaragaza akamaro

k’ubutabazi bw’ibanze

5.2. Kugaragaza neza impakanyi mu nteruro zitandukanye.

5.3. Gukoresha neza indango z’inshinga mu nteruro.

Umusaruro w’inyigisho 1.1: Gusoma no gusesengura neza umwandiko w’ubuvanganzo

gakondo bufatiye ku mwuga

Inshoza y’ubuvanganzo bufatiye ku mwuga.

Ingero z’ubuvanganzo bufatiye ku mwuga:

Amavumvu

Amasare

Ibyidogo

by’isuka

o Imyitozo yo gufata mu mutwe ubuvanganzo bufatiye ku mwuga.

o Imyitozo mu matsinda yo gusoma bakuranwa

o Gusoma bucece o Gusoma baranguruye

- Ibitabo by’ubuvanganzo bushingiye ku mwuga

- Furashi disiki

- Ikibaho

- Marikeri

- Murandasi

- Mudasobwa

- Inkoranyamagambo n’inkoranyamuga

Isuzuma Mbonezanyigisho 1.1

IMBUMBE

LU 1: Gukoresha ubuvanganzo gakondo bufatiye ku mwuga ashyikirana n’abandi.

1

Umusaruro w’inyigisho:

1. Gusoma no gusesengura neza umwandiko w’ubuvanganzo

gakondo bufatiye ku mwuga.

2. Gukoresha neza ikomorazina n’ikomoranshinga mu kunguka

amagambo mashya.

3. Gutarama Kinyarwanda akoresheje ubuvanganzo gakondo bufatiye ku mwuga

Amasaha 6

Ibyigwa Imbonezamasomo Imfashanyigisho

Usuzuma akusanya bimwe mu bihamya bikurikira, akanzura niba ubushobozi busuzumwa bwagezweho.

Gihamya Isuzuma

Amajwi n’amashusho

Inyandiko

Ibibazo bifunze n’ibifunguye

Urutonde rw’ibisuzumwa Arabishoboye

Yego Oya

Ikitabwaho 1: Inshoza y’ubuvanganzo gakondo yasobanuwe neza

Ikitabwaho 2: Ingero z’ubuvanganzo bufatiye ku mwuga zatanzwe

Yashyikiranye n’abandi abinyujije mu byidogo by’isuka

Yashyikiranye n’abandi abinyujije mu nganzo y’amasare

Yashyikiranye n’abandi abinyujije mu nganzo y’amavumvu

Umwanzuro

Umusaruro w’inyigisho 1.2. : Gukoresha neza ikomorazina n’ikomoranshinga mu kunguka

amagambo mashya.

Inshoza y’ikomorazina

Inshoza

y’ikomoranshinga

Ingero z’amazina

o Imyitozo ku ikomorazina

n’ikomora nshinga

o Imikoro mu matsinda ku

ikomoranshinga

- Ibitaboby’ikiboneza mvugo)

- Furashi disiki

- Ikibaho

Ubushobozi busuzumwa

Yakoresheje neza Ikinyarwanda kiboneye agaragaza ko yumva ubuvanganzo

gakondo bufatiye ku mwuga ashyikirana n’abandi.

Ibyigwa Imbonezamasomo

activities

Imfashanyigisho

Imfashanyigisho

yakomotse ku nshinga

Ingero z’inshinga

zakomotse ku mazina

- Marikeri

- Murandasi




Gihamya Isuzuma

Inyandiko Ibibazo bifunze n’ibifunguye

Imyitozo yanditse ku ikomorazina


Yego Oya

Ikitabwaho 1: Yasobanuye neza inshoza y’ikomorazina amagambo mashya

Ikitabwaho 2: Yakoresheje neza ikomorazina n’ikomoranshinga mu kunguka

Ikitabwaho 3: Yatanze ingero zifatika z’amazina akomoka ku nshinga

Ikitabwaho 4: yatanze ingero zifatika z’inshinga zakomotse ku mazina

Umwanzuro

Umusaruro w’inyigisho 1.3: Gutarama Kinyarwanda akoresheje ubuvanganzo gakondo

bufatiye ku mwuga


Yakoresheje neza ikomorazina n’ikomoranshinga mu kunguka amagambo

mashya.


activities

Imfashanyigisho

Imfashanyigisho

Ibiranga igitaramo

nyarwanda.

Abataramyi

Insanganyamatsiko

Urubuga

Ibyizihiza igitaramo

utwivugo dusingiza

ibikoresho by’umwuga.

Injyana y’ubuvanganzo

gakondo bushingiye ku

mwuga.

Insubirajwi

isubirajambo

o Umwitozo wo guhanga utwivugo duto dusingiza ibikoresho by’umwuga akora.

o Umwitozo wo gutarama mu matsinda mato

- Ibitaboby’ikiboneza mvugo)

- Furashi disiki

- Ikibaho

- Marikeri

- Murandasi




Gihamya Isuzuma


Inyandiko

Ibibazo n’ibisubizo

Umwitozo wo gutarama.


Yego Oya

Ikitabwaho 1: yagaragaje Ibiranga igitaramo nyarwanda


Yataramye kinyarwanda akoresheje ubuvanganzo gakondo bufatiye ku

mwuga.

Abataramyi

Insanganyamatsiko

Urubuga

Ibyizihiza igitaramo

Ikitabwaho 2: yahanze utwivugo dusingiza ibikoresho by’umwuga

Ikitabwaho 3: yamuritse utwivugo akurikije injyana y’ubuvanganzo gakondo

bushingiye ku mwuga

Insubirajwi

isubirajambo

Umwanzuro

Umusaruro w’inyigisho 2.1: Gusoma no gusesengura neza umwandiko ku nsanganyamatsiko

y’ikoranabuhanga n’iterambere ry’umwuga.

Gusoma umwandiko ku

nsanganyamatsiko

y’ikoranabuhanga

n’iterambere ry’umwuga

Ingero zifatika zihamya

akamaro k’ikorabuhanga mu

iterambere ry’umwuga

o Umwitozo wo gusoma

umwandiko ku

nsanganyamatsiko

y’ikoranabuhanga n’iterambere

ry’umwuga

o Kujya impaka mu matsinda,

bungurana ibitekerezo,

banatanga ingero zifatika ku

kamaro k’ikoranabuhanga mu


- Ibitabo bikubiyemo imyandiko yerekeye ikoranabuhanga n’iterambere ry’umurimo , ibitabo by’ikibonezamvugo;

- Furashi disiki

- Ikibaho;

- Marikeri;

- Murandasi;

IMBUMBE

LU 1: Gukoresha Ikinyarwanda kiboneye agaragaza ibyiza by’ikoranabuhanga mu iterambere ry’umwuga no gutandukany ubwoko bw’inshinga.

2 Amasaha 6

Umusaruro w’inyigisho: 1. Gusoma no gusesengura neza umwandiko ku nsanganyamatsiko


2. Gutandukanya neza inshinga mburabuzi, inshinga iri mu mbundo n’inshinga itondaguye.

3. Gukoresha neza inshinga mburabuzi munteruro.


activities

Imfashanyigisho

Imfashanyigisho

- Inkoranyamagambo n’inkoranyamuga;

- Ibikoresho by’ikoranabuhanga;



Gihamya Isuzuma


Inyandiko


Imyitozo ku nsanganyamatsiko y’akamaro k’ikoranabuhanga ku

kamaro k’umwuga


Yego Oya

Ikitabwaho 1: Yasomye neza anasesengura umwandiko ku nsanganyamatsiko

y’ikoranabuhanga n’iterambere ry’umwuga yubahiriza utwatuzo n’isesekaza.

Ikitabwaho 2: Yatanze ingero zifatika zihamya akamaro k’ikorabuhanga mu


Umwanzuro


Yasomye anasesengura neza umwandiko ku nsanganyamatsiko


Umusaruro w’inyigisho 2.2. Gutandukanya neza inshinga mburabuzi, inshinga iri mu mbundo

n’inshinga itondaguye mu gukora interuro yuzuye y’Ikinyarwanda.

Inshoza y’inshinga

mburabuzi,

inshinga iri mu

mbundo

n’inshinga

itondaguye.

Ingero z’inshinga

mburabuzi

n’imikoreshereze

yazo.

Ni

Si

Ibihe bikuru

by’inshinga

Indagihe

Inzagihe

impitagihe

Gutandukanya

inshinga iri mu

mbundo,

itondaguye

n’idatondaguye.

o Imyitozo ku mikoreshereze y’inshinga mu nteruro z’Ikinyarwanda.

o Imyitozo yo gutandukanya inshinga iri mu mbundo, itondaguye n’idatondaguye.

o Imyotozo mu matsinda ku mikoreshereze y’inshinga mu nteruro

- Ibitabo bikubiyemo imyandiko yerekeye ikoranabuhanga n’iterambere ry’umurimo ; ibitabo by’ikibonezamvugo;

- Furashi disiki - Ikibaho; - Marikeri; - Murandasi; - Mudasobwa - Inkoranyamagambo

n’inkoranyamuga; - Ibikoresho

by’ikoranabuhanga;



Gihamya Isuzuma

Amajwi n’amashusho Ibibazo n’ibisubizo


activities

Imfashanyigisho

Imfashanyigisho


Yatandukanyije neza inshinga mburabuzi, inshinga iri mu mbundo n’inshinga

itondaguye mu gukora interuro yuzuye y’Ikinyarwanda.

Inyandiko Imyitozo ku ikoreshwa ry’inshinga mu nteruro


Yego Oya

Ikitabwaho 1: Yasobanuye neza Inshoza y’inshinga mburabuzi, inshinga iri mu mbundo n’inshinga

itondaguye

Ikitabwaho 2: Ingero z’inshinga mburabuzi n’imikoreshereze yazo.

Ni

Si

Ikitabwaho 3: yasobanuye ibihe bikuru by’inshinga

Indagihe

Inzagihe

impitagihe

Ikitabwaho 4: yatandukanyije inshinga iri mu mbundo, itondaguye

n’idatondaguye

Umwanzuro

Umusaruro w’inyigisho 2.3 : Gukoresha neza inshinga mburabuzi munteruro.

Ingero z’inshinga

mburabuzi:

Inshinga

mburabuzi

“NI”

Inshinga

mburabuzi”

SI”

Imikoreshereze

y’inshinga

mburabuzi mu

nteruro:

o Imyitozo ku mikoreshereze y’inshinga mburabuzi.

- Ibitabo bikubiyemo imyandiko yerekeye ikoranabuhanga n’iterambere ry’umurimo ; ibitabo by’ikibonezamvugo;

- Furashi disiki - Ikibaho; - Marikeri; - Murandasi; - Mudasobwa - Inkoranyamagambo

n’inkoranyamuga; - Ibikoresho

by’ikoranabuhanga;.


activities

Imfashanyigisho

Imfashanyigisho

Mu ndango

yemeza.

Amau

ndango

ihakana.



Gihamya Isuzuma

Inyandiko Imyitozo yanditse


Yego Oya

Ikitabwaho 1: Ingero z’ inshinga mburabuzi zatanzwe .

Yatanze urugero rw’inshinga “si”

Yatanze urugero rw’inshinga “ni”

Ikitabwaho 2: Yakoresheresheje neza inshinga mburabuzi mu nteruro

Yakoresheje inshinga “si” mu ndango ihakana.

Yakoresheje inshinga “ni” mu ndango yemeza

Umwanzuro


Yatandukanyije neza inshinga mburabuzi, inshinga iri mu mbundo n’inshinga

itondaguye mu gukora interuro yuzuye y’Ikinyarwanda

Imbumbe

LU 3: Gukoresha Ikinyarwanda kiboneye uwiga agaragaza ububi

bw’ibiyobyabwenge mu rubyiruko no kugaragaza mu izina mbonera amategeko y’igenamajwi agendanye n’ingombajwi ziburizwamo n’izihinduka izindi.

3


1. Gusoma no gusesengura neza umwandiko ku

nsanganyamatsiko

2. y’ububi bw’ibiyobyabwenge mu rubyiruko.

3. Kugaragaza mu izina mbonera amategeko y’igenamajwi

agendanye

4. n’ingombajwi ziburizwamo.

5. Kugaragaza mu izina mbonera amategeko y’igenamajwi agendanye

6. n’ingombajwi zizihinduka izindi.

Amasaha 6


y’ububi bw’ibiyobyabwenge mu rubyiruko.

Gusoma umwandiko ku nsanganyamatsiko y’ububi bw’ibiyobyabwenge mu rubyiruko;

Ingero z’ibiyobyabwenge:

Mugo Urumogi Kanyanga Mayirungi Kokayine

Ingero z’ingaruka mbi z’ibiyobyabwenge mu rubyiruko:

Gucikiriza amashuri

Kwishora mu ngeso mbi

o Gusoma umwandiko yuhahiriza utwatuzo n’isesekaza

o Kujya impaka zigamije kungurana ibitekerezo ku ngaruka mbi z’ibiyobyabwenge.

o Gusoma bucece umwandiko

- Ibitabo bikubiyemo imyandiko ku bubi bw’ibiyobyabwenge mu rubyiruko;

- Ibitabo by’ikibonezamvugo

- Furashi disiki

- Ikibaho

- Marikeri

- Murandasi

- Inkoranyamagambo n’inkoranyamuga.


activities

Imfashanyigisho

Imfashanyigisho

Kuba umutwaro ku muryango no ku gihugu

Kwiyahura Kwandura

indwara zinyuranye.



Gihamya Isuzuma


inyandiko

Imyitozo yanditse

Ibibazo biziguye n’ibitaziguye


Yego Oya

Ikitabwaho 1: Yasomye neza umwandiko ku nsanganyamatsiko y’ububi bw’ibiyobyabwenge mu

rubyiruko

Ikitabwaho 2: Ingero z’ibiyobyabwenge:

Mugo

Urumogi

Kanyanga

Mayirungi

IKitabwaho 3: Yatanze Ingero z’ingaruka mbi z’ibiyobyabwenge mu rubyiruko

Gucikiriza amashuri

Kwishora mu ngeso mbi



y’ububi bw’ibiyobyabwenge mu rubyiruko.

Kuba umutwaro ku muryango no ku gihugu

Kwiyahura

Kwandura indwara zinyuranye

Umwanzuro

Umusaruro w’inyigisho 3.3: Kugaragaza mu izina mbonera amategeko y’igenamajwi agendanye

n’ingombajwi zihinduka izindi

Amazina mbonera:

Imyumbati

Indabo

Udutebo

Agatebo

Amategeko

y’igenamajwi

agendanye

n’ingombajwi zihinduka

izindi:

n m/-n;b;p

r d/n-

t d/-GR

k g /-GR

o Imyitozo yo kugaragaza amategeko y’igenamajwi agaragaramo ingombajwi zihinduka izindi.

o Imikoro mu matsinda

- Ibitabo bikubiyemo imyandiko ku bubi bw’ibiyobyabwenge mu rubyiruko;

- Ibitabo by’ikibonezamvugo

- Furashi disiki

- Ikibaho

- Marikeri

- Murandasi

- Inkoranyamagambo n’inkoranyamuga.



activities

Imfashanyigisho

Imfashanyigisho


Yagaragaje amategeko y’igenamajwi agendanye n’ingombajwi zihinduka

izindi mu mazina mbonera


Gihamya Isuzuma

Amajwi

Inyandiko

Imyitozo yanditse mu kugaragaza amategeko y’igenamajwi



Yego Oya

Ikitabwaho 1 : Yatanze ingero z’amazina mbonera agaragaramo

amategeko y’igenamajwi agaragaza inyajwi zihinduka izindi

Imyumbati

Indabo

Udutebo

Agatebo

Ikitabwaho 2: Amategeko y’igenamajwi agendanye n’ingombajwi zihinduka izindi yagaragajwe

mu mazina mbonera

n m/- n ; b ; p

r d/n-

t d/-GR

k g /-GR

Umwanzuro

Imbumbe

LU 4: Gukoresha Ikinyarwanda kiboneye uwiga agaragaza uburyo bunyuranye bwo gufata neza ibidukikije no gukoresha indangahantu icyungo” na“ mu nteruro

4


1. Gusoma no gusesengura neza umwandiko ku nsanganyamatsiko

yo gufata neza ibidukikije.

2. Kugaragaza neza indangahantu mu nteruro zitandukanye.

3. Gukoresha neza icyungo” na“ mu nteruro ziboneye uwiga yihimbiye.

Amasaha 6

Umusaruro w’inyigisho 4.1 Gusoma no gusesengura neza umwandiko ku nsanganyamatsiko

yo gufata neza ibidukikije.

Gusoma umwandiko ku nsanganyamatsiko yerekeye gufata neza ibidukikije;

Ingero z’ibikorwa by’abanyamwuga bishobora kwangiza ibidukikije:

Ibikorwa bishingiye ku mwuga w’ubukanishi:

Kumena

vidange mu migezi

Gutwika amapine ashaje

Ibikorwa bishingiye ku mwuga w’ububaji Gutema ibiti

o Gusubiza ibibazo byo kumva umwandiko n’ inyunguramagambo.

o Gusoma bucece.

o Gusoma mu matsinda.

o Gukorera mu matsinda, bungurana ibitekerezo ku ngamba zo kurengera ibidukikije.

o Kujya impaka ku ngaruka zo kwangiza ibidukikije.

o Umwitozo wo gukoresha neza indangahantu mu nteruro

- Ibitabo bikubiyemo imyandiko ku kurengera ibidukikije;

- Ibitabo byikibonezamvugo;

- Furashi disiki

- Ikibaho;

-Marikeri;

-Murandasi;


- Amafoto.

Ibyigwa Imbonezamasomo Imfashanyigisho

Imfashanyigisho

bidakuze Ivumbi riva mu

ibarizo Ibikorwa bikomoka ku

mwuga w’ubworozi: Kuragira

amatungo ku gasozi

Gutwika imisozi bashaka ubwatsi butoshye



Gihamya Isuzuma


Inyandiko


Imyitozo yanditse


Yego Oya

Ikitabwaho 1: Yasomye neza umwandiko ku nsanganyamatsiko yerekeye gufata neza ibidukikije;

Ikitabwaho 2. Ingero z’ibikorwa by’abanyamwuga bishobora kwangiza ibidukikije zagaragajwe.

Ibikorwa bishingiye ku mwuga w’ubukanishi: Kumena vidange mu migezi no gutwika amapine ashaje

Ibikorwa bishingiye ku mwuga w’ububaji: gutema ibiti bidakuze n’ivumbi riva mu ibarizo

Ibikorwa bikomoka ku mwuga w’ubworozi: Kuragira amatungo ku gasozi no gutwika imisozi bashaka ubwatsi butoshye


Yasomye anasesengura neza umwandiko ku nsanganyamatsiko yo

gufata neza ibidukikije.

Ikitabwaho 3: Indangahantu mu nteruro zakoreshejwe neza:

Indangahantu “ku” ihinduka” kuri,”

Indangahantu “mu” ihinduka “muri”

Indangahantu” i”

Umwanzuro

Umusaruro w’inyigisho 4.2: Kugaragaza neza indangahantu mu nteruro zitandukanye.

Ikoreshwa ry’indangahantu mu nteruro: Indangahantu “ku”

ihinduka” kuri,” Indangahantu “mu”

ihinduka “muri “ Indangahantu” i”

o Imyitozo ikozwe n’umuntu

ku giti cye

o Imyitozo mu matsinda


- Ibitabo byikibonezamvugo ;

- Furashi disiki

- Ikibaho ;

-Marikeri ;

-Murandasi ;


- Amafoto



activities

Imfashanyigisho

Imfashanyigisho


Gihamya Isuzuma

Amajwi

Inyandiko


Imyitozo yandikitse ku mikoresheze y’indangahantu mu nteruro.


Yego Oya

Ikitabwaho:Indandangahantu zakoreshejwe neza mu nteruro

Yakoresheje Indangahantu “mu”

Yakoresheje Indangahantu “mu”

Yakoresheje Indangahantu “i”

Umwanzuro

Umusaruro w’inyigisho 4.3: Gukoresha neza icyungo” na“ mu nteruro ziboneye uwiga

yihimbiye yihimbiye.

Imikoresherezey’incyungo “na”mu nteruro: Icyungo “na”

kirakatwa kigahinduka “n” imbere y’ijambo ritangiwe n’inyajwi.

Icyungo “na’” gihinduka

o Imyitozo ikozwe

n’umuntu ku giti cye

o Imyitozo mu matsinda


- Ibitabo byikibonezamvugo ;

- Furashi disiki


Yakoresheje neza indangahantu mu nteruro


activities

Imfashanyigisho

Imfashanyigisho

“no”imbere y’inshinga iri mu mbundo.

- Ikibaho ;

-Marikeri ;

-Murandasi ;

- Inkoranyamagambo n’inkoranyamuga ;

- Amafoto

Isuzuma mbonezanyigisho 4.3


Gihamya Isuzuma

Amajwi

Inyandiko

Ibibazo bifunguye n’ibifunze.

Imyitozo yanditse


Yego Oya

Ikitabwaho : Icyungo” na“ cyakoreshejwe neza mu nteruro.

Yakoze interuro irimo icyungo “na”

Yakoze interuro irimo icyungo “na” cyakaswe kigahinduka “n’” imbere y’ijambo ritangiwe n’inyajwi.

Yakoze interuro irimo icyungo “na” gihinduka “no” imbere y’inshinga iri mu mbundo.

Umwanzuro


Yakoresheje neza icyungo” na“ mu nteruro ziboneye.


Ku kamaro k’ubutabazi bw’ibanze

Inshoza y’ubutabazi bw’ibanze

Gusoma no gusesengura umwandiko ku nsanganyamatsiko ku kamaro k’ubutabazi bw’ibanze

Ingero z’ibikorwa by’ubutabazi bw’ibanze:

Gupfuka ibisebe

Gupfubya ubushye

Gufasha uwavunitse

Kongerera umwuka uwukeneye

Gupfubya ubushye

o Gukorera mu matsinda, bungurana ibitekerezo ku nsanganyamatsiko ivugwa y’ubutabazi bw’ibanze

o Kujya impaka ku ngaruka z’ingeso yo kudatabara abari mu kaga no kugaragaza ibyiza byo kubatabara.

- Ibitabo bikubiyemo imyandiko;

- Ibitabo by’ikibonezamvugo ;

- Furashi disiki

- Ikibaho;

- Marikeri;

- Murandasi;

- Inkoranyamagambo;

- Amabwiriza ya Minisitiri N0 001/2014 yo ku wa 08/10/2014 agenga imyandikire y’Ikinyarwanda nk’uko yasohotse mu Igazeti ya Leta N0 41 bis yo ku wa

Imbumbe

LU 5: Gukoresha Ikinyarwanda kiboneye uwiga agaragaza akamaro k’ubutabazi bw’ibanze no gukoresha impakanyi n’indango z’inshinga.

5


1. Gusoma no gusesengura neza umwandiko ku

nsanganyamatsiko y’ akamaro k’ubutabazi bw’ibanze

2. Gukoresha neza impakanyi mu nteruro ziboneye. 3. Gukoresha neza indango z’inshinga mu nteruro.

Amasaha 6


activities

Imfashanyigisho

Imfashanyigisho

13/10/2014.



Gihamya Isuzuma


Inyandiko

Ibibazo bifunze n’ibifunguye.

imyitozo


Yego Oya

kitabwaho 1: Yasobanuye neza Inshoza y’ubutabazi bw’ibanze

Ikitabwaho 2: Yatanze Ingero z’ibikorwa by’ubutabazi bw’ibanze

Gupfuka ibisebe

Kongerera umwuka uwukeneye

Gufasha uwavunitse

Gupfubya ubushye

Umwanzuro



Ku kamaro k’ubutabazi bw’ibanze.

Umusaruro w’inyigisho 5.2: Kugaragaza neza impakanyi mu nteruro zitandukanye.

Imikoreshereze y’impakanyi mu nteruro: impakanyi “si’” impakanyi “nti” impakanyi “ta” impakanyi “i”

o Imyitozo mu matsinda ku mikoreshereze y’impakanyi.

o Imyitozo y’umuntu ku giti ke

- Ibitaboby’ikiboneza mvugo

- Furashi disiki

- Ikibaho

- Marikeri

- Murandasi

- Mudasobwa




Gihamya Isuzuma


inyandiko

Imyitozo yanditse



Yego Oya

Ikitabwaho 1: Impakanyi zakoreshejwe neza mu nteruro.

impakanyi “si’”

impakanyi “nti”

impakanyi “ta”

impakanyi “i”

Umwanzuro


activities

Imfashanyigisho

Imfashanyigisho


Yakoresheje neza impakanyi mu nteruro zitandukanye.

Umusaruro w’inyigisho 5.3: Gukoresha indango z’inshinga mu nteruro.

Indango z’inshinga:

Indango yemeza

Indango ihakana

o Imyitozo ku ndango z’inshinga

- Ibitaboby’ikiboneza mvugo

- Furashi disiki

- Ikibaho

- Marikeri

- Murandasi

- Mudasobwa




Gihamya Isuzuma


inyandiko

Imyitozo yanditse


Ibyigwa Ibikorwa by’uwiga

activities

Imfashanyigisho

Imfashanyigisho


Yakoreshe neza indango z’inshinga mu nteruro.


Yego Oya

Ikitabwaho : Indango z’inshinga zakoreshejwe neza

Indango yemeza

Indango ihakana

Umwanzuro

Ibitabo n’inyandiko byifashishijwe:

1. BIZIMANA S, KAYUMBA C., (2011), Inkoranya y’ikinyarwanda mu Kinyarwanda, IRST, 2ème,

Edition

2. BIZIMANA, S., RWABUKUMBA, G., (2011), Inkoranya y’ikinyarwanda mu Kinyarwanda, IRST,

1ère Edition

3. CHARMEAUX, E., (1975), La lecture à l’école, Cédix, Paris.

4. CONFÉRENCE DES MINISTRES DE L’EDUCATION DES ETATS D’EXPRESSION FRANÇAISE, (1986),

Promotion et intégration des langues nationales dans les systèmes éducatifs, Librairie Honoré

Champion, Paris.

5. COUPEZ A. (1961) Grammaire Rwanda Simplifiée, Usumbura

6. Dictionnaire Rwandais-Français, Edition abrégée et adaptée par Irénée JACOB.

7. EDITION BAKAME (2010) Ikinyarwanda Ikibonezamvugo cy’amashuri abanza n’ayisumbuye,

Kigali

8. FOUNTAIN PUBLISHERS, (2011), Ikinyarwanda, Igitabo cy’umunyeshuri, Umwaka wa 4,

Fountain Publishers, Kigali

9. FOUNTAIN PUBLISHERS, (2011), Ikinyarwanda, Igitabo cy’umwarimu, Umwaka wa 5, Fountain

Publishers, Kigali

10. FOUNTAIN PUBLISHERS, (2011), Ikinyarwanda, Igitabo cy’umwarimu, Umwaka wa 6, Fountain

Publishers, Kigali

11. GAGNÉ, G., PAGÉ, M. na ARRAB, E, (2002), Didactique des langues maternelles. Questions

actuelles dans différentes régions du monde, De Boeck Universitégions du monde, De Boeck

Université, Bruxelles.

12. GASIMBA F.X (2004), Inganzo y’Ubwanditsi, Prix Kadima . Paris, OIF

13. INTEKO NYARWANDA Y’URURIMI N’UMUCO (RALC),( 2013), Indangagaciro z’Umuco w’u

Rwanda, Imfashanyigisho ibanza, Kigali

14. KAGIRANEZA Z. (1989), Igitaramo ku mateka y’u Rwanda, MINESUPRESS

15. MINEDUC (2008), Ikinyarwanda : Imyandiko mfashanyigisho, Igitabo cy’Umunyeshuri, NCDC,

Kigali

16. MINISTERI Y’AMASHURI ABANZA N’AYISUMBUYE (1986), Ikinyarwanda: Ikibonezamvugo cyo

mu Cyiciro cya Gatatu, Kigali

17. UNIVERSITY OF RWANDA/COLLEGE OF EDUCATION (2014), Umusogongero ku Buvanganzo

Nyarwanda , Kigali.

18. VANHOVE J. (1941), Essai de Droit Coutumier du Ruanda, Bruxelles, Librairie Falk fils.

C C M B P 4 0 2 BUSINESS PLAN DEVELOPMENT

CCMBP402 Develop a business

Competence


30

Credits: 3

Sector: All

Sub-sector: All


Purpose statement

This module covers the skills, knowledge and attitude to develop a business plan which is

linked to organizational strategic outcomes and facilitates the achievement of service

delivery. The module will allow the learner to identify elements of business plan, develop

business plan in line with the identified elements, establish strategies to monitor, evaluate

and update the business plan (Contingency plan) and present a business plan.


Not applicable







1. Identify elements of business

plan

Proper analysis of business environment in accordance with identified business idea.

Appropriate conduct of business feasibility study in line with business environment analysis results

Correct definition of business plan elements

2. Write a business plan in line with

the identified elements

Proper description of the elements of a business plan in accordance with business environment analysis results.

Proper design of business production plan in line with results from business environment analysis

Clear design of marketing plan in line with market feasibility study and business products

Accurate develop of business staffing requirement plan in line with business activities

Proper design of business financial plan in line with business needs

Establish strategies to monitor,

evaluate and update the

business plan- contingency

plan

Clear identification of risk in accordance with business environment

Accurate assessment of risk associated to the business in line with the business plan developed

Clear explanation of business contingency plan concepts Accurate development of contingency plan in accordance of

assessed risks

4. Present a business plan

Accurate preparation of business plan presentation in

accordance with business plan Clearly explain Clear different

ways to present the business plan

Appropriate presentation of a business plan

Present a business plan

Learning Outcome 1.1: Analyse business environment in accordance with identified business

idea.

Meaning of business environment in

accordance with identified business

idea:

Business environment

Business situation

Explaining types of business environment.

Internal environment

Financial resources

Assets

Human resources

Technological resources

External environment

Suppliers of Inputs

Customers

Marketing Intermediaries

Competitors

Publics

Economic environment

Social and Cultural

Brainstorming

Questions and answers

Story telling

Problem solving

Role play

Practical exercise

Flipchart

Marker pen

Internet

Reference books

Case studies

scenarios

SWOT analysis

template

Industry trends

analysis template

Learning unit

LU 1: Identify elements of business plan.

1

Learning Outcomes:

Analyze business environment in accordance with identified business idea.

Conduct business feasibility study in line with business environment analysis results

Define elements of business plan 4 Hours


environment

Political and Legal

environment

Technical environment

Demographical

environment

Natural environment

Learning Outcome 1.1: Analyse business environment in accordance with identified business

idea. (Cont’d)

Analyzing current industrial trends:

Industry rivalry (Degree of

competition among

existing firms)

Treat of substitutes (products

or services)

Bargaining power of buyers

Bargaining power of suppliers

Barriers to entry (threat of

new entrants)

Explaining SWOT analysis of the

business

Brainstorming


Story telling

Problem solving

Role play

Practical exercise

Flipchart

Marker pen

Internet

Reference books

Case studies

scenarios

SWOT analysis template

Industry trends analysis

template







Proper analysis of business environment in accordance with identified

business idea.

Written evidence Oral evidence Product evidence

Multiple choice exercises Essay& Cases study True or false questioning Sentence completion Observation checklist A produced industrial analysis

Checklist Score

Yes No

Indicator 1: Business environment in accordance with identified business idea is analyzed

Business environment is defined

Business situation is defined

Indicator 2: Types of business environment are explained

Internal environment

Financial resources

Assets

Human resources

Technological resources

External environment

Suppliers of Inputs

Customers

Marketing Intermediaries

Competitors

Publics

Economic environment

Social and Cultural environment

Political and Legal environment

Technical environment

Demographical environment

Natural environment

Indicator 3: Current industrial trends analysis are applied

Industry rivalry (Degree of competition among existing firms)

Treat of substitutes (products or services)

Bargaining power of buyers

Bargaining power of suppliers

Barriers to entry (threat of new entrants)

Indicator 4: SWOT analysis of the business is explained

Observation

Learning Outcome 1.2: Conduct business feasibility study in line with business environment

analysis results

Meaning of business feasibility study

Identifying the purpose of business

feasibility study.

Explaining the components of business

feasibility study:

Product feasibility

Market feasibility

Organizational feasibility

Financial feasibility

Recommendations and

conclusion

Analyzing steps involved in feasibility

analysis:

Step 1. Conduct a preliminary

analysis

Step 2. Prepare a projected

Brainstorming


Problem solving

Story telling

Practical exercise

Flipchart

Marker pen

Pen

Internet

Reference books

Case studies

scenarios

Feasibility study

template


income statement

Step 3. Conduct a market

survey

Step 4. Plan business

organization and

operations

Step 5. Prepare an opening day

balance sheet

Step 6. Review and analyze all

data

Step 7. Make "go/no go"

decision





Written Product evidence

Multiple choice exercises Essay& Cases study True or false questioning Sentence completion Problem solving A produced business feasibility study.

Checklist Score

Yes No

Indicator 1: Business feasibility study in line with business environment analysis results are

conducted


Appropriately conduct business feasibility study in line with business

environment analysis results

Meaning of business feasibility study

Purpose of business feasibility study

Indicator 2: Components of business feasibility study is explained

Product feasibility

Market feasibility



Recommendations and conclusion

Indicator 3: Components of business feasibility study are identified

Product feasibility

Market feasibility



Recommendations and conclusion

Indicator 3:

Indicator 4: Steps involved in feasibility analysis are explained

Step 1. Conduct a preliminary analysis

Step 2. Prepare a projected income statement

Step 3. Conduct a market survey

Step 4. Plan business organization and operations

Step 5. Prepare an opening day balance sheet

Step 6. Review and analyze all data

Step 7. Make "go/no go" decision

Observation

Learning Outcome 1.3:Define elements of business plan


Resources

Meaning of the term business plan

Differentiating business plan from project plan

Explaining the Importance of the business plan

Identifying the needs of the business plan:

Internal use External use

Describing elements of business plan:

Title/cover Page Executive Summary Description of the business Production plan Marketing plan Business staff plan Financial plan

Identifying risks associated to the business

Meaning of business risk Types of risks associated to

the business activities

Brainstorming Questions and answers Story telling Problem solving Small group discussion

Flipchart Marker pen Pen Internet Reference books Case studies scenarios





Written Performance

Multiple choice exercises Essay& Cases study True or false questioning Sentence completion

Checklist Score

Yes No

Indicator 1: Elements of a business plan are explained

Meaning of the term business plan


Correctly define elements of business plan

Importance of the business plan

The needs of the business plan Internal use External use

Indicator2: Elements of business plan are identified

Title/cover Page

Executive Summary

Description of the business

Production plan

Marketing plan

Business staff plan

Financial plan

Indicator 3: Risks associated to the business are identified

Meaning of business risk

Types of risks associated to the business activities

Observation

Learning unit

LU 2:Write a business plan in line with the identified elements

2

Learning Outcomes:

Describe the business plan Design business production plan in line with results from business

environment analysis Design marketing plan in line with market feasibility study and

business products Design business staff in line with business activities Develop business financial plan in line with business needs

20 Hours

Learning Outcome 2.1: Describe the business plan

Describing the elements of the business plan: Title Page

Business name Business logo Product mark Address Name of person who developed

the business In which month and year plan is

issued. Executive summary

the name and location of the business

Type of business to be done the industry/market of the

business the uniqueness of the

products/services and what proprietary rights of the

Oral presentation Brainstorming Questions and answers Practical exercise

Flipchart Marker pen Pen Internet Reference books Case studies Business plan

template Including questions that guiding trainee to write a business plan


business the current stage of development

for the venture the legal form of the organization

and why the key management personnel

and what skills do they have that will help the business

Learning Outcome 2.1: Describe the business plan (Cont’d)

Executive summary (Cont’d) Projection of sales the break-even point Who is requesting the

funds For what purpose are

the funds being requested

the expected benefits of this investment to your company

funds repayment collateral to be used

to secure a loan The business financial

milestones Description of the

business The rationale of the

business idea Structure of the

business What is the type of

the business (Manufacturing? Services? Construction?

Business mission Business vision Business objectives Competitive

advantage of the


Flipchart Marker pen Pen Internet Reference books Case studies Business plan template

Including questions that guiding trainee to write a business plan


business





Written evidence Oral Product

Multiple choice exercises Essay& Cases study True or false questioning Sentence completion Observation checklist A produced business caver page and description of the business.

Checklist Score

Yes No

Indicator: Business plan is described

Title Page

Business name

Business logo

Product mark

Address

Name of person who developed the business

In which month and year plan is issued.

Executive summary

the name and location of the business

Type of business to be done

the industry/market of the business

the uniqueness of the products/services and what proprietary rights of the business

the current stage of development for the venture


Proper description of the business in accordance with business environment

analysis results

the current stage of development for the venture

the legal form of the organization and why

the key management personnel and what skills do they have that will help the business

Projection of sales

the break-even

Who is requesting the funds

For what purpose are the funds being requested

the expected benefits of this investment to your company

funds repayment

collateral to be used to secure a loan

the business financial milestones

Description of the business are identified

The rationale of the business idea

Structure of the business

What is the type of the business (Manufacturing? Services? Construction?

Business mission

Business vision

Business objectives

Competitive advantage of the business

Observation

Learning Outcome 2.2: Design business production plan in line with results from business

environment analysis

Designing business production plan Identifying business

premises and plant location

Location and reason of the choice

House or land for the production



template Including questions that


Estimating required equipment and machinery

types quality quantity for the

production Designing production planning process under which the production will pass through

Estimating raw materials

Identifying competing technologies

The technology to be used during The production process

technologies that should be developed by other and affect your business

guiding trainee to write a business plan

Learning Outcome 2.2: Design business production plan in line with results from business environment

analysis (Cont’d)

Estimating Manufacturing and operations costs:

the cost of manufacturing Reduction of the manufacturing

cost Identifying the qualities control and ongoing

service




plan to avoid defects or imperfections of products

Monitoring or inspection that you intend to build into the production process

strategies will you use to satisfy the customer changing preferences

Accomplishing labor requirements Types of workers needed during

production process the required skills of each

workers Designing production operations Identifying utilities and office consumables

needed in the production Water Fuel Electricity

Identification of required packaging equipment Types of materials that you will use

to package your product Source of supply and the quantity

needed The terms and conditions of

suppliers Explaining the importance of business production

plan: Customer service enhancement Inventory control Plant morale improvement Idle time reduction Quality improvement






Written evidence Multiple choice exercises


Proper designing of business production plan in line with results from

business environment analysis

Oral Product

Essay& Cases study True or false questioning Sentence completion Observation checklist A produced production plan of the business.

Checklist Score

Yes No

Indicator 1 : business production plan in line with results from business environment

analysis is designed The product is designed Business premises and plant location are identified Required equipment and machinery are estimated Production planning is designed Raw materials are estimated Competing technologies are identified Manufacturing and operations costs are estimated Quality control and ongoing service are identified Labor requirements are identified Production operations are identified Utilities and office consumables are identified Required packaging equipment are identified Importance of business product is explained

Indicator 2: The importance of business production plan is explained:

Customer service enhancement Inventory control Plant morale improvement Idle time reduction Quality improvement

Observation

Learning Outcome 2.3: Design marketing plan in line with market feasibility study and

business products

Designing marketing plan: Market research (Customer

description) Market analysis

Geographical location of the customers

The size of the different market segments?

The current and past trends affecting the market you plan to enter

Competition analysis Major competitors The SWOT of your

competitors Use their

weakness to compete them

Strategy to address the threats

Description of target market Core customer Group of customers that

made you to start your business

Defining marketing objectives Market share The level of sales

Market intermediaries Explaining 5ps of marketing mix:

Product description: Price of products/services Place Promotion People

Oral presentation

Brainstorming


Practical exercise

Flipchart

Marker pen

Pen

Internet

Reference books

Case studies

Business plan

template

Including

questions that

guiding trainee

to write a

business plan


Learning Outcome 2.3: Design marketing plan in line with market feasibility study and

business products (Cont’d)

Developing market strategies What will be the partners

of your business? How will you manage

your customers? How will you increase

market share? Ongoing marketing evaluation

What methods will you use to track customer satisfaction

What methods will you use to track the effectiveness of your marketing activities

What communication will you use to get feedback from customers

Elaborating marketing budget: What will be the cost of marketing activities

Oral presentation

Brainstorming


Practical exercise

Flipchart

Marker pen

Pen

Internet

Reference books

Case studies

Business plan template

Including questions

that guiding trainee

to write a business

plan






Multiple choice exercises Essay& Cases study True or false questioning Sentence completion Observation checklist A produced marketing plan of the business plan.



Clearly design marketing plan in line with market feasibility study and

business products

Checklist Score

Yes No

Indicator: Marketing plan in line with market feasibility study and business products are designed

Market research Target market is identified Marketing objectives are set Product is described Price is set Place is identified Promotion is developed Market strategies are developed Ongoing marketing is evaluated Marketing budget is elaborated

Observation

Learning Outcome 2.4: Design business staff in line with business activities

Designing business staff in line with business activities

Job analysis What are the business

activities? Job description How each task will be

performed? Job specifications: What are the

performances requirements to a specific task?

Organizational structure:

Oral presentation

Brainstorming


Practical exercise

Flipchart Marker pen Pen Internet Reference books Case studies Business plan template

Including questions that guiding trainee to write a business plan


What is the hierarchy of the staff






Multiple choice exercises Essay& Cases study True or false questioning Sentence completion Observation checklist A produced developed business staff.

Checklist Score

Yes No

Indicator: business staff in line with business activities is designed Job analysis designed

Job description designed

Job specifications designed

Organizational structure designed

Observation

Learning Outcome 2.5: Develop business financial plan in line with business needs


Accurately develop business requirements in terms of staffing in line with

business activities


Develop business financial plan in line with business needs

Estimating total cost Establishing start-up

requirements plan: Cost items (what

are the cost items your business will need in its first year of implementation

Cost: how much each item cost?

Source of funds: what are the source of fund; what is the share owner?

Projected cash flow statement for the first three years.

What is the estimated profit in three years?

Details Period of twelve

months Projected Income: profit &

loss statement for the first three years

Projected balance sheet for the first three years.

Liquidity ratio: Debt Equity ratio Return of investment ratio Calculating breakeven point Calculating payback period: Projected sales plan Loan payment plan









Multiple choice exercises Essay& Cases study True or false questioning Sentence completion Observation checklist A produced business financial plan.

Checklist Score

Yes No

Indicator: Business financial plan in line with business needs are developed Total cost is estimated Start-up requirements plan is established Income (Profit & Loss) statement for the first three years is projected Balance sheet for the first three years is projected Cash flow statement for the first three years is projected Liquidity ratio is calculated Debt equity ratio is calculated Return of investment ratio is calculated Breakeven point is calculated Payback period is calculated Projected sales is planned Loan payment is planned

Observation


Properly design business financial plan in line with business needs

Learning Outcome 3.1: Analyse risk in accordance with business environment

Analyzing risk in accordance with business environment

Importance of risk analysis Describe steps involved in

risk analysis. Identify the risk Analyze the risk Evaluate /rank the

risk Treat the risk Monitor and review

the risk Threats

identification tools:

Oral presentation

Brainstorming


Practical exercise

Flipchart

Marker pen

Pen

Internet

Reference books

Case studies

Risk analysis template

Learning unit

LU 3: Establish strategies to monitor evaluate and update the

business plan (Contingency plan).

3

Learning Outcomes:

Analyze risk in accordance with business environment

Assess identified risks in accordance with business plan developed

Explain business contingency plan concepts

Development contingency plan in accordance of assessed risks 3 Hours


SWOT Analysis PESTEL Analysis

Estimate risks (Quantitative Qualitative)

Risk estimation tools:

Risk impact chart Probability chart





Written evidence Oral

Multiple choice exercises Essay& Cases study True or false questioning Sentence completion Observation checklist

Checklist Score

Yes No

Indicator: Risk in accordance with business environment is analyzed

Importance of risk analysis is explained

Risk analysis is explained

Steps involved in risk analysis are explained

Observation


Clearly identify risk in accordance with business environment

Learning Outcome 3.2: Assess identified risks in accordance with business plan developed

Explaining factors influencing risks

assessment

SWOT analysis

What factors

are

critical

for the

success

of your

plan?

What risk does

your plan

should face?

Analyze the source

of the risk, the

probability of

it happening

and the

effects

What are the

mitigation

measures to

avoid these

risks?

Define operational

plan

PESTEL analysis

What factors are

critical for the

success of

your plan in

relation with

politics,

economy,

social,

technological,

environment

Brainstorming

Oral presentation

Small group discussion

Documentary research

Internet research

Practical exercise


Flipchart

Markers

Pen

Internet

Reference books

Case studies

Business plan

Computer


and legal

What measures

can you take

to avoid these

risks

Define operational

plan







Checklist Score

Yes No

Indicator: Assess identified risks in accordance with business plan are developed

Factors influencing risks assessment are identified

SWOT is analyzed

Critical factors for the success of the plan are identified

Risks associated to the business are identified

Source of the risk, the probability of its happening and the effects are

explained

What measures can you take to avoid these risks?

Define operational plan

PESTEL analysis

What factors are critical for the success of your plan in relation with politics,

economy, social, technological, environment and legal

Mitigation measures to avoid the risks are described


Accurately assess risk associated to the business in line with the business

plan developed

Operational plan is defined

Observation

Learning Outcome 3.3: Explain business contingency plan concepts

Explaining business contingency plan

concepts

Definition of business contingency

plan

Purpose of contingency plan

Importance of contingency plan:

Reduces the Risk of uncertainty. Future is unpredictable. ...

Continuity of Work. ...

Increases credit availability. ...

Prevents Panic.

Steps of business contingency

plan:

Develop the contingency planning policy statement. ...

Conduct the business impact analysis (BIA). ...

Identify preventive controls. ...

Create contingency strategies. ...

Develop an information system contingency plan. ...

Brainstorming on identifying

meaning of key words

Oral presentation




Internet research

Flipchart

Markers

Pen

Internet

Reference books

Case studies

Business plan

Computer


Ensure plan testing, training, and exercises. ...

Ensure plan maintenance.






Multiple choice exercises Essay& Cases study True or false questioning Sentence completion Observation checklist A produced schedule

Checklist Score

Yes No

Indicator : business contingency plan concepts are explained Business Contingency plan is defined

Purpose of contingency plan is stated

Importance of contingency plan is explained

Steps of business contingency plan are illustrated

Observation


Briefly explain business contingency plan concepts

Learning Outcome 3.4: Development of contingency plan in accordance of assessed risks

Identifying Steps involved in

contingency plan

Identifying requirements related to

specific contingency plan

Cost Calculation of identified

requirements

Appreciation of company capacity

to cover identified risks

Decide choice to undertake

Adaptation

Complementarity

Abandon

Creating specific strategies to make the

contingency plan operational

Describe the risk statement

Define the protocol

Brainstorming

Oral presentation



Internet research

Practical exercise


Flipchart

Markers

Pen

Internet

Reference books

Case studies

Role play scenarios

Business plan

Computer






Multiple choice exercises Essay& Cases study True or false questioning Sentence completion Observation checklist A produced contingency



Accurately develop contingency plan in accordance of assessed risks

Checklist Score

Yes No

Indicator 1: Development of contingency plan in accordance of assessed risks are explained

Steps involved in contingency plan

Requirements related to specific contingency plan are identified

Cost of identified requirements are calculated

Company capacity to cover risks identified is appreciated

Choice to undertake is decided

Indicator 2: Specific strategies to make the contingency plan operational is created

Risk statement is described

The protocol is defined

Observation

Learning unit

LU 4: Present a business plan

4

Learning Outcomes:

Explain different ways to present the business plan Explain different ways to present the business plan Present a business plan

3 Hours

Learning Outcome 4.1: Explain different ways to present the business plan

Describing the purpose of business plan presentation

Financing support

Strategic orientation

Attracting investors Explaining the types of business plan

presentation preparation: Content preparation

Material preparation

Psychological preparation Identifying the steps involved in

preparation of business plan presentation

Analyze your audience

Select a topic

Define the objective of the presentation of business plan.

Brainstorming



Practical exercise

Flipchart

Markers

Pen

Internet

Reference books

Case studies

play scenarios

Computer


Prepare the body of the business plan to be presented and anticipate the questions from audience

Prepare the suggestions and conclusion.

Practice delivering the presentation of business plan

Presentation of the content Business idea Market Marketing strategy






Multiple choice exercises Essay& Cases study True or false questioning Sentence completion Observation checklist A produced presentation of business plan

Checklist Score

Yes No Indicator 1: Purpose of business plan presentation is described

Financing support Strategic orientation

Attracting investors Indicator 2: Types of required business plan presentation preparation are explained

Content preparation Material preparation Psychological preparation


Accurately prepare of business plan presentation in accordance with business

plan

Indicator 3: Steps involved in preparation of business plan presentation are identified The audience analyzed The topic is selected The objective of the presentation of business plan is defined The body of the business plan to be presented is prepared and the questions from

audience are anticipated

Suggestions and conclusion are prepared Delivering the presentation of business plan is practiced

Indicator 4: The business plan content is presented

Business idea Market Marketing strategy

Observation

Learning Outcome 4.2: Explain different ways to present the business plan

Defining parties to present the business

plan:

shareholders

stakeholders

Explaining procedures involved in

business plan presentation:

Connect with your audience

Business like

Simple language

Presentation touch at a

personal level

Paint a picture in your audience’

minds

Pick out great images and

visual

Lasting impression

Put credibly content

Use statistics and data

Charts

Graph

Brainstorming Questions and

answers


Role play

Flipchart

Markers

Pen

Internet

Reference books

Case studies

scenarios

Computer

Internet








Checklist Score

Yes No

Indicator 1: Different parties to present the business plan are explained

Shareholders

Stakeholders

Indicator 2 : Procedures involved in business plan presentation are explained

Connect with your audience

Business like

Simple language

Presentation touch at a personal level

Paint a picture in your audience’ minds

Pick out great images and visual

Lasting impression

Put credibly content

Use statistics and data

Observation


Clearly explain different ways to present the business plan

Learning Outcome 4.3: Present a business plan

Explaining techniques to present your business plan

Only write key points Don’t read them, speak about

them Use visualization, pictures,

symbols, colours, tables Short, concise, come to the

point, not more than 10 min.

React positive to questions Use body language, voice,

appearance Try to convince Integrating comments,

suggestions and remarks in the business plan

Planning to maintain and enforce relationship with stakeholders (audience) for further collaboration

Brainstorming Small group discussion Questions and answers Role play

Internet Reference books Case studies scenarios Computer






Appropriately present a business plan


Written evidence Oral Performance

Multiple choice exercises Essay& Cases study True or false questioning Sentence completion Observation checklist Video Photos

Checklist Score

Yes No

Indicator :Techniques to present your business plan are explained

write key points

Integrating comments, suggestions and remarks in the business plan is explained

Planning to maintain and enforce relationship with stakeholders (audience) for further

collaboration is explained

Use body language,

Don’t read them, speak about them

Use visualization, pictures, symbols, colors, tables

Short, concise, come to the point, not more than 10 min.

React positive to questions

Observation

References:

Omagor, P. a. (2010). Entrepreneurship education for advanced level students.

Ssempijja, M. (2011). Entrepreneurship education for advanced level and business institutions, third

edition. Uganda: Kyambogo University.

SANGSTER, F. W. (2005). Bussiness accounting, tenth edition. UK: Pearson Education Limited.

Read more: http://www.businessdictionary.com/definition/breakeven-point.html

http://www.businessdictionary.com/definition/breakeven-point.html

246 | P a g e

Competence

C C M I A 4 0 2 - INDUSTRIAL ATTACHMENT PROGRAM (IAP)

CCMIA402 Integrate at the workplace


Credits: 30 300

Sector: ALL

Sub-sector: ALL


Purpose statement

This module describes the skills, knowledge and attitudes required to integrate the

learners/internee in workplace for an industrial attachment program. The module will allow the

learner to investigate and secure industrial attachment place, deal with workplace challenges,

comprehend the whole process of the industrial attachment program and be able to

demonstrate the competences acquired at school in the real workplace

247 | P a g e


All the modules covered at RTQF level 4.







Investigate and secure industrial attachment place Accurate description of types of industries

Appropriate mapping of the industry organizational structure

Proper identification of importance of industrial attachment

Accurate collection of information on different industries where one can carry his/her IAP

Proper selection of industrial attachment place based on training package

Appropriate application of correspondences

Deal with workplace challenges Proper identification of industrial attachment challenges

Careful development of ways/ strategies to overcome

industrial attachment challenges

Regular creativity and innovation in accordance with work

situation

Get briefed on industrial attachment program

Proper setting of industrial attachment goals.

Proper description of IAP documents

Clear explanation on how IAP assessment is conducted.

Develop one’s competencies on the workplace

Expected competencies are fully developed

Trainee logbook is completely and well filled

Proper description of gained work experience

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Learning unit LU 1: Investigate and secure industrial attachment place

1

Learning Outcomes:

Describe types/categories of industry. Map the industry organizational structure Identify importance of industrial attachment Collect information on different industries Apply correspondences

10 Hours

Learning Outcome 1.1: Describe types/categories of industry.

Content

Learning activities

Resources

Definition of terms

Firm

Sector

Industry

Company

Organization

Factory

Enterprise

Industry classification

Genetic industry

Extractive industry

Manufacturing industry

Construction industry

Service industry

Industry sectors

Primary

Secondary

Tertiary

Group work Group discussion Observation of pictures Presentation of videos Group discussions Group work on the

industry classification. o Site visit presentation

Pictures and videos of

various industries

Reference books

Chalkboard

Projector

Power Point presentation on

categories of industry

Pen

Chalk

IAP Manual

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Quaternary


Assessor may collect among the following evidences and make judgements on whether the performance

criterion has been achieved.


Written evidence Oral evidence

Essay (extended responses) Sentence completion Expose /presentation

Task: Classification of industries

Checklist Score

Yes No

Indicator 1: proper definition of the terms used in industries

Firm

Sector

Industry

Company

Organization

Factory

Indicator 2: Industries classification are identified

Primary industry

Genetic industry

Extractive industry

Manufacturing industry

Construction industry

Service industry


Accurate description of types of industries.

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Industry sectors

Indicator 3: Industry sectors

Primary

Secondary

Tertiary

Quaternary

Observation

Learning Outcome 1.2: Map the industry organizational structure

Purpose of organizational structure

Benefits to use organizational chart

Types of organizational

structure.

Line organization

Line and staff

organization

Functional organization

Project organization

Matrix organization

Organigram of industry

structure

group discussion

Individual work

Pair work

group work Learning through

pictures. mapping the industry

organizational structure

Sample of organizational

structure

Reference books

Chalkboard

Projector


mapping the industry

organizational structure

Pictures




Appropriate mapping of the industry organizational structure.

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Expose /presentation Multiple choice Task: Concept / mind map (organizational chart)

Checklist

Score

Yes No

Indicator 1: Purpose of organization structure is identified

Benefits to use organizational chart

Types of organizational structure

Indicator 2: Types of organizational structure.

Line organization

Line and staff organization

Functional organization

Project organization

Matrix organization

Observation

Learning Outcome 1.3:Identify importance of industrial attachment

Content

Learning activities

Resources

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Benefits of IAP

Identify the challenges faced by workers

Being more informed about project research

Exposing the student to

demand and challenges

of the work place.

Gaining of practical experience.

Helping the student

acquire self-reliance skills

Characteristics of IAP

to adapt.

Professional Communication

Skills.

Critical Thinking.

Parties of industrial attachment

Industry

Attaches

Training institution

Group work Group discussion Asking questions Group work on the IAP

characteristics. Jig sow method Research on IAP. Group presentation

Reference books

Chalkboard

Projector

Computer

Internet





Proper identification of importance of industrial attachment

253 | P a g e



Multiple choice True or false question

Matching Sentence completion Expose /presentation

Task : Importance of industrial attachment

Checklist Score

Yes No

Indicator 1: Benefits of AIP are described

Identify the challenges faced by workers

Being more informed about project research

Exposing the student to demand and challenges of the work place.

Gaining of practical experience.

Helping the student acquire self-reliance skills.

Indicator 2: Characteristics of AIP are identified

To adapt.

Professional Communication Skills.

Critical Thinking.

Indicator 3: Parties of industrial attachment are listed

Industry

Attaches

Training institution

Observation

254 | P a g e

Learning Outcome 1.4:Collect information on different industries

Content

Learning activities

Resources

Industry location

factors influencing

industry location

Geographical

Non

geographic

al factor

Industry type

Primary

Secondary

Tertiary

Industry size

Mean of industrial

size

Industrial size

determination

Observation of the

environment

Research on the industry types

and size

Guided learning on how to

collect information

Learning through maps

Asking questions

Group work on the given topic

Industry visit


collection of information

on different industries

Reference books

Chalkboard

Projector

Internet

computer





Accurate collection of information on different industries where one can

carry his/her IAP.

255 | P a g e


Written Oral evidence

Essay (short responses / extended responses) Expose (presentation) Task: collection of information on different industries

Checklist Score

Yes No

Indicator 1: Industry location is well identified

Factors influencing industry location are identified

Indicator 2: Industry type are properly identified

Primary industry is well explained

Secondary is well explained

Tertiary is well explained

Indicator 3: Industry size

Mean of industrial size are well explained

Industrial size determination are identified

Observation

Learning Outcome 1.1: Clean floor

IAP selection criteria

Training package

Task related to the field

Working hours

Use of workplace documents.

IAP application letter

Curriculum vitae

E-mail

Complain letter

Research on how to use

workplace documents


write workplace

documents

Asking questions

Group work on the

interpretation of the

workplace documents

Reflection on training

Sample of IAP

application letter

Sample of Curriculum vitae

Sample of Complain letter

Sample of thanks letter

Reference books

Chalkboard


256 | P a g e

Thanks letter

Ways of keeping safe storage

Binding Filing Electronic

data storage

Method of document arrangement

Chronological

Subject Alphabetic Numerical

package

Pair sharing of selection

criteria of IAP Place

Discussion

Asking question

Industry visit

Projector

Correspondences





Written evidence

Product evidence

Short responses

Different Workplace documents Task: Appropriate application of correspondences.


Appropriate application of correspondences.

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Checklist Score

Yes No

Indicator1: Essential element of workplace documents:

Being up to date

well explained

Be clear

Indicator2: Use of workplace documents.


Curriculum vitae

E-mail

Complain letter

Thanks letter

Indicator3: Ways of keeping safe storage

Binding

Filing

Electronic data storage

Indicator4: Method of document arrangement

Chronological

Subject

Alphabetic

Numerical

Indicator5: Use of workplace documents.


Curriculum vitae

Observation

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Learning unit LU 2: Deal with workplace challenges

2

Learning Outcomes:

Identify industrial attachment challenges

Develop ways/strategies to overcome industrial attachment challenges

Discuss creativity and innovation at work place

20 Hours

Learning Outcome 2.1:Identify industrial attachment challenges

Definition of IAP challenge Types of IAP challenges

(before, During and after)

Budget issues

Cope with a new work

situation

Insufficient of industrial attachment place

Lack of assistance from

industrial

attachment in

charge

Industry attitude

toward interns

Strategic plan to overcome IAP

challenges

Observation of the environment

Group discussion on IAP

challenges

Pair sharing of IAP challenges.

Reference books

Projector


creativity and innovation


259 | P a g e





Written evidence

Oral evidence

Multiple choice exercises

True or false questioning

Matching

Sentence completion

Expose (presentation).

Task: identification of industrial attachment challenges.

Checklist Score

Yes No

Indicator 1: Possible IAP challenges (before, during and after) are identified

Budget issues

Cope with a new work situation

Insufficient of industrial attachment place

Lack of assistance from industrial attachment in charge

Industry attitude toward interns

Observation


Proper identification of industrial attachment challenges.

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Learning Outcome 2.2: Develop ways/strategies to overcome industrial attachment challenges

Content

Learning activities

Resources

Effective strategies to enhance IAP

Partnership with industries

Collaboration/Regular contact

Early Preparation of IAP

Tips for Overcoming Your IAP

Challenges

Being patient

Meet new people

Effective communication

Pair sharing on effective

strategies to enhance IAP

Brainstorming on the way to

overcome IAP challenges. o

Research on effective

strategies and tips to

overcome IAP challenges

Asking questions

Group discussion on ways to

overcome IAP challenges

Reference books

Chalkboard

Projector

Power Point

presentation on

creativity and

innovation





Written evidence Performance

Essay (short responses /extended responses) Role play

Scenarios Scenarios – Completed checklist.

Task: development of strategies to overcome industrial

attachment challenges.


Careful development of ways/ strategies to overcome industrial

attachment challenges.

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Checklist Score

Yes No

Indicator 1: Effective strategies to enhance IAP are identified

Partnership with industries

Collaboration/Regular contact

Early Preparation of IAP

Indicator 2: Strategies to overcome IAP challenges are identified

Being patient

Meet new people

Effective communication

Observation

Learning Outcome 2.3:Discuss creativity and innovation at work place

Definition of creativity and

innovation

Ways to develop creativity in

the workplace.

Ways to promote innovation in

your workplace.

Be Efficient. Have the Right Tools and

Equipment

Improve workplace

conditions.

Practice Positive

Reinforcement.

Share ideas with colleagues

Pair sharing of effective ways

to promote creativity and

innovation

Research on good ways to

develop creativity and

innovation

Asking questions

Discussions on ways to

promote and develop

creativity and innovation

Reference books

Chalkboard

Projector


creativity and innovation)


262 | P a g e





Written evidence Multiple choice

True or false question Essay (short responses /extended responses)

Task: creativity and innovation in accordance with work situation.

Checklist Score

Yes No

Indicator1: List of possible ways to develop creativity and innovation on the workplace

Be Efficient.

Have the Right Tools and Equipment

Improve workplace conditions.

Practice Positive Reinforcement.

Share ideas with colleague

Indictor2: Ways to promote innovation in your workplace

Observation


Regular creativity and innovation in accordance with work situation.

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Learning unit LU 3: Get briefed on industrial attachment program

3

Learning Outcomes:

Set industrial attachment goals.

Describe of IAP documents. Explain how IAP assessment is conducted.

5Hours

Learning Outcome 3.1: Set industrial attachment goals.

Goals of industrial attachment

To understand real life

situations.

To develop skills in the

application of

theory to practical

work situations.

To develop skills and

techniques in the

careers.

To increase sense of

responsibility.

To have higher levels of

academic

performance.

Group discussion on the

IAP goal

Research on the IAP goals

Asking questions

Individual work on the

setting of own IAP goals

Gig sow method

Think pair share square

method

- Hand out on industrial attachment goals.

Projector Internet Pen Computer Blackboard chalk


264 | P a g e

To enhance the ability

to improve

students’ creativity

skills and sharing

ideas.

To build a good communication skill

Types of goals

Short term Long term Medium

Setting the Right Goals

Mastering Technical

Skills

Perfecting

Interpersonal Skills

Building a Network of

Contacts





Proper setting of industrial attachment goals.

265 | P a g e



Essay (short responses /extended responses) Multiple choice

True or false question Question and answer

Task: proper setting of industrial attachment goals

Checklist Score

Yes No

Indictor1: industrial attachment goals are set

To experience and understand real life situations.

To develop skills in the application of theory to practical work situations.

To develop skills and techniques in the careers.

To increase sense of responsibility and good work habits.

To have higher levels of academic performance.

To enhance the ability to improve students’ creativity skills and sharing ideas.

To build a good communication skill

Indictor2: Setting the Right Goals

Mastering Technical Skills

Perfecting Interpersonal Skills

Building a Network of Contacts

Observation

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Learning Outcome 3.2: Describe of IAP documents.

IAP attendance IAP Logbooks:

IAP list of competencies to

be developed

sheet

IAP agreement

IAP report form

IAP Evaluation form

IAP interview form

Deferent document used in IAP

Work diary

Request of information

Request for materials

Tips to fill in logbook

Use of rough book

Keep summary list

Be consistent

Presentation

Group work on the

interpretation of IAP

logbooks

Exercise on the completion of

IAP logbooks


complete IAP logbooks

Logbooks Pen Flip chart Computer Internet






Multiple choice exercises Essay& Cases study

True or false questioning

Sentence completion

Observation checklist Task: assess risk associated to the business in line with the business Plan developed.



Accurately assess risk associated to the business in line with the business

plan developed

267 | P a g e

Checklist Score

Yes No

Indicator 1: IAP documents are described

IAP list of competencies to be developed

IAP attendance sheet

IAP agreement

IAP report form

IAP Evaluation form

Indicator 2: Deferent document used in IAP

Work diary

Request of information

Request for materials

Indicator 3: Tips to fill in logbook

Use of rough book

Keep summary list

Be consistent

IAP interview form

Observation

Learning Outcome 3.3: Explain how IAP assessment is conducted.

Content

Learning activities

Resources

Written tests

Performance evidence (marked by company supervisor)

Respond to interview questions

Presentation by trainees and trainer

Discussion on IAP

assessment is conducted

Asking questions

Vocational tools

Task sheets

268 | P a g e






Multiple choice exercises Essay& Cases study True or false questioning

Sentence completion Observation checklist A produced schedule

Task: steps for conducting IAP assessment

Checklist Score

Yes No

Indicator1: IAP assessment is conducted through

Written evidence

oral questions

A produced schedule

Observation


Briefly explain steps for conducting IAP assessment

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Learning unit LU 4: Develop one’s competencies on the workplace

4

Learning Outcomes:

Develop competencies related to one’s field

Fill in trainee logbook Describe gained work experience

270 Hours

Learning Outcome 4.1: Develop competencies related to one’s field.

Content

Learning activities

Resources

Competencies Various activities/task related to

one’s field

Preform daily workplace routine tasks related to one’s field.

Industry tools, equipment and consumables related to one’s field





Expected competencies are fully developed.

270 | P a g e


Performance Product

Essay& Cases study True or false questioning


A produced schedule

Checklist Score

Yes No

Indicator 1: Various activities/task related to one’s field

List of well performed activities

tasks given by industry

Observation

Learning Outcome 4.2: Fill in trainee logbook

Content

Learning activities

Resources

Trainee logbooks:


sheet

IAP report

IAP evaluation

IAP interview

o Complete trainee logbook

o Complete IAP reports o Complete IAP Evaluation o Conduct IAP interview

- logbooks

271 | P a g e





Performance Product

Expose (presentation) reports

workplace documents

Checklist Score

Yes No

Indicator1: trainee logbooks are mentioned


sheet IAP agreement

IAP report form IAP Evaluation form

AP interview form

Observation

Learning Outcome 4.3: Describe gained work experience

Content

Learning activities

Resources


Trainee logbook is completely and well filled.

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Work experiences related to one’s field

Presentation on work experience related to one’s field

- Questionnaires related to work experience.






Expose (presentation)

Essay (short responses / extended responses)photos

Checklist Score

Yes No

Indicator1: Gained work experience during the industrial attachment period

Specialist skills

advice from colleagues

put together a portfolio of work

general skills

self-reliance skills

Brief presentation of experience gained during the industrial attachment period

Observation


Proper description of gained work experience.

273 | P a g e

References:

http://www.differencebetween.net/business/difference-between-factory-and-industry/

https://www.capitalfm.co.ke/campus/students-5-things-you-need-to-do-to-secure-

anattachment/

http://smallbusiness.chron.com/purpose-organizational-structure-3812.html

http://iamanentrepreneur.in/guru-gyan/importance-mapping-organisation-structure/

https://www.edrawsoft.com/why-use-orgchart.php

http://open.lib.umn.edu/strategicmanagement/chapter/9-3-creating-an-

organizationalstructure/

http://www.differencebetween.com/difference-between-company-and-vs-industry/

https://hbr.org/2014/11/to-encourage-innovation-make-it-a-competition

http://www.innovationmanagement.se/2012/11/09/does-encouraging-creativity-in-

theworkplace-improve-innovation/

http://smallbusiness.chron.com/different-ways-file-documents-filing-cabinet-57513.html

https://www.thebalance.com/creating-a-document-management-system-2948084

http://www.wow.com/wiki/Technical_writing?s_chn=70&s_pt=source2&s_gl=US&v_t=content

https://bizfluent.com/how-5093085-write-daily-report.html

https://resources.workable.com/supervisor-job-description

https://ischool.syr.edu/infospace/2017/07/20/tips-overcoming-Industrial Attachment Program

(IAP)-challenges/

https://www.researchgate.net/profile/Frank_Twenefour/publication/272370787_Industrial_Tr

a

ining_Programmes_of_Polytechnics_in_Ghana_The_Pertinent_Issues/links/55056a6e0cf24cee

3 a046df8/Industrial-Training-Programmes-of-Polytechnics-in-Ghana-The-Pertinent-Issues.pdf

https://toughnickel.com/misc/Challenges-faced-by-interns-Problems-commonly-found-

inIndustrial Attachment Program (IAP)s

AdupeprohJ.,Frank.B.KTwenefour (2015) industrial training program of polytechnics in Ghana:

the pertinent issues, Ghana











https://www.capitalfm.co.ke/campus/students-5-things-you-need-to-do-to-secure-an-attachment/














































http://open.lib.umn.edu/strategicmanagement/chapter/9-3-creating-an-organizational-structure/






































http://www.innovationmanagement.se/2012/11/09/does-encouraging-creativity-in-the-workplace-improve-innovation/




























































https://ischool.syr.edu/infospace/2017/07/20/tips-overcoming-internship-challenges/










https://www.researchgate.net/profile/Frank_Twenefour/publication/272370787_Industrial_Training_Programmes_of_Polytechnics_in_Ghana_The_Pertinent_Issues/links/55056a6e0cf24cee3a046df8/Industrial-Training-Programmes-of-Polytechnics-in-Ghana-The-Pertinent-Issues.pdf
























https://toughnickel.com/misc/Challenges-faced-by-interns-Problems-commonly-found-in-internships


















274 | P a g e

Competence

G E N A M 4 0 1 - MATRIX AND ALGEBRAIC FUNCTIONS

GENAM402 Apply Matrix and Algebraic Functions


Credits: 10 100

Sector: Administration and Business Services

Sub-sector: Office Management, Accounting, Business Services, and

Custom and Tax Operations


Purpose statement

This general module describes the knowledge, skills and attitude required to apply matrix and algebraic

functions. Learning outcomes from this module are absolutely vital to successfully passing any field. At

the end of this module, the trainee of Level Four will be able to apply matrix and algebraic functions in

their field. This module will be useful to trainees as a means of analysis and improving their

understanding of Mathematics and he/she will be prepared to perform effectively in any fields that

require some knowledge in mathematics especially matrix and algebra as well as working in daily

mathematical logic and problem solving financial and economics, as an effective performance in critical

thinking, and so on

275 | P a g e


Not applicable

Elements of competence and performance criteria

Learning units describe the essential outcomes of a competence.

Performance criteria describe the required performance needed to demonstrate achievement of the learning unit.


Elements of competence Performance criteria

Apply matrices in solving simultaneous linear equations

Proper description of matrices properties based on mathematical operations.

Correct computation of determinant in line with matrix order.

Correct solving of simultaneous linear equations

Determine and analyze algebraic functions

Accurate determination of the domain and range of algebraic function based on existence condition.

Adequate identification of symmetry (parity) of algebraic function based on definitions of key words (even and odd).

Correct determination of limits of a function based on theory of calculating limits.

Accurate determination of the asymptotes to the rational and

irrational functions based on limits calculation

Apply fundamentals of differentiation

Proper determination of derivative by using definition. Adequate interpretation of derivative of a function by

illustrating a curve with its tangent and secant line. Appropriate application of derivative based on definitions

and calculation of derivatives. Accurate curve sketching of an algebraic function from the

table of variation of the given function.

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Learning unit LU 1: Apply Matrices in solving simultaneous linear equations

1

Learning Outcomes:

Describe matrices

Compute determinant Solve simultaneous linear equations

20 Hours

Learning Outcome 1.1: Describe matrices

Definition of Matrices Rows Columns Square matrix Unit matrix

Operations on matrices Addition subtraction Multiplication

Practical exercises on matrices

Group discussion on matrices

Individual work on matrices

operations

Documentary Research

Reference books Hand-out notes Internet






Correct description of properties for exponential expressions based on their

types.

277 | P a g e


Written evidence

Short questions

Open questions based on matrices operations

Checklist Score

Yes No

Indicator 1: Matrix is well defined

Row of matrix is described

Column of matrix is described

Square matrix is described

Unit matrix is described

Indicator 2: Operations on matrices are well performed

Addition is calculated

Subtraction is calculated

Multiplication by number is calculated

Matrix multiplication is calculated

Observation

Learning Outcome 1.2: Compute determinant


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Calculations of determinant

Matrix of order 2

Matrix of order 3

Group discussion on determinant

Practical activity on determinant

calculation

Individual exercise


Reference books Didactic materials such

as manila paper Internet





Written Evidence Short questions

Open questions

Calculation questions

Checklist Score

Yes No

Indicator 1: Determinant is correctly calculated

Determinant of order 2 is computed

Determinant of order 3 is computed

Observation


Correct computation of determinant in line with matrix order.

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Learning Outcome 1.3: Solve simultaneous linear equations

Application of Cramer’s rule

Existence of uniqueness of solution

Two simultaneous linear equations

Three simultaneous linear

equations

Brainstorming on linear equations and matrices

Practical exercises on solving simultaneous linear equations

Individual exercise

Internet research

Scientific calculator

Reference books Didactic

materials such as manila paper

Hand-out notes Internet





Written evidence Short question about simultaneous linear equations

Open questions about simultaneous linear equations

Checklist Score

Yes No

Indicator: Cramer’s rule is well computed

Existence of uniqueness of solution is indicated

Cramer’s rule on two simultaneous equations is applied

Cramer’s rule on three simultaneous equations is applied

Observation



Correct solving simultaneous linear equations

280 | P a g e

Learning unit LU 2: Determine and analyze algebraic Functions

2

Learning outcomes

Determine the domain and range of algebraic function Identify the symmetry of algebraic function Determine limits of a function Determine the asymptotes to the rational and polynomial functions

50 Hours

Learning Outcome 2.1: Determine the domain and range of algebraic function

Definitions of terminologies Domain of definition

of a function Range of a function

Determination of: Existence condition Domain of definition

of a function Range of a function

Group discussion on existence condition

Practical exercises determination of domain and range of a function

Individual exercise on determination of domain and range of a function


Reference Books Didactic materials such as

manila paper Hand-out notes Internet

Resources Learning activities

Content

281 | P a g e





Written evidence Short questions Open questions Matching

Checklist Score

Yes No

Indicator 1: Terminologies are well defined

Domain of definition is defined

Range is defined

Indicator 2: Determination is correctly done

Existence conditions are determined

Domain of definition is determined

Range is determined

Observation

Learning Outcome 2.2: Identify the symmetry of algebraic function

Definition of terminologies

Even function

Odd function

Identification of functions

Even function

Group discussion symmetry of

numerical function

Pairing work

Practical exercises Individual work


manila paper Hand-out notes Internet

Resources Learning activities Content


Accurate determination of the domain and range of algebraic function based on

existence condition

282 | P a g e

Odd function Documentary Research





Written evidence Short questions based on symmetry of algebraic function Open questions based on symmetry of algebraic function

Checklist Score

Yes No

Indicator 1: Even and odd functions are well defined

Even function is defined

Odd function is defined

Indicator 2: Even and odd functions are well identified

Even function is identified

Odd function is identified

Observation

Learning Outcome 2.3: Determine limits of a function



Adequate identification of symmetry (parity) of algebraic function based on

definitions of key words (even and odd)

283 | P a g e

Determination of function limits

Finite limits Infinite limits Limit at infinity

Remove of indeterminate cases

0

0

0

Group discussion on calculation of

limits

Pairing work

Practical exercises on calculation of limits

Individual exercises on calculation of limits


Reference Books Hand-out notes Didactic materials such as

manila paper Internet





Written evidence

Open questions Short questions

Checklist Score

Yes No

Indicator1: Limits of functions are correctly determined

Finite limits are determined

Infinite limits are determined

Limit at infinity are determined

Indeterminate cases are determined

Indicator 2:Indeterminate cases (forms) are correctly removed

0

0 is removed

is removed

0 is removed


Perfect determination of limits of a function based on theory of calculating limits

284 | P a g e

is removed

Observation

Learning Outcome 2.4: Determine the asymptotes to the rational and polynomial

functions

Definitions of asymptotes

Horizontal

Vertical

Oblique

Determination of asymptotes

Horizontal

Vertical

Oblique

Practical exercises on different

types of asymptotes

Individual exercises on different

types of asymptotes



manila paper Hand-out notes internet





Written evidence

Open questions

Short questions


Proper determination of asymptotes to the rational and irrational functions

based on limits calculation


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Checklist Score

Yes No

Indicator: Asymptotes are well defined

Horizontal asymptote is defined

Vertical asymptote is defined

Oblique asymptote is defined

Indicator: Asymptotes are correctly determined

Horizontal asymptote is determined

Vertical asymptote is determined

Oblique asymptote is determined

Observation

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Learning unit LU3: Apply fundamentals of differentiation

3

Learning Outcomes:

Determine derivative of a function Interpret derivative of a function Apply derivative Appropriate sketching graph of a function

30 Hours

Learning Outcome 3.1:Determine derivative of a function

Definition of derivative Determination of derivatives

Derivative of function at a given point

Derivative of a polynomial function

Derivative of a rational function

Derivative of an irrational function

Successive derivatives

Group discussion on derivative of function

Practical exercises Group works Individual works Documentary Research

Reference Books Didactic materials

such as manila paper

Hand-out notes internet


Assessor may collect among the following evidences and make judgements on whether the performance criterion has been achieved.


Proper determination of derivative from given definition

Resources Learning activities

Content

287 | P a g e


Written evidence

Short questions Open questions all based on definition or determination of derivative

Checklist Score

Yes No

Indicator 1: Derivative is correctly defined

Derivative is defined

Indicator 2: Derivatives are well determined

Derivative of a function at a given point is calculated

Derivative of a polynomial function is determined

Derivative of a rational function is determined

Derivative of an irrational function is determined

Successive derivatives are determined

Observation

Learning Outcome 3.2 :Interpret derivative of a function

Geometric interpretation of a derivative of a function at a point

Kinematical meaning of a derivative

Group discussion on derivative function

Practical exercises Individual works Documentary Research

Reference Books Geometric instruments Didactic materials such

as manila paper Hand-out notes Internet



Adequate interpretation of derivative of a function by illustrating a curve with its

tangent and secant line


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Written evidence

Short questions based on interpretation of derivative Open questions based on interpretation of derivative

Checklist Score

Yes No

Indicator1: Derivative of a function is correctly interpreted

Geometric interpretation of a derivative is given

Kinematical meaning of a derivative is given

Observation

Learning Outcome 3.3:Apply derivative

Determination of equation of tangent line at a given point

Determination of equation of normal line at a given point

Increasing and decreasing intervals for a function

Maximum and minimum points of a function

Concavity, inflection point on a graph

Group discussion on differentiation of function

Practical exercises on different applications of derivative

Individual works Documentary Research

Reference Books Geometric

instruments Didactic materials

such as manila paper

Hand-out notes



Appropriate application of derivative based on definitions and calculation of

derivatives


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Written evidence

Short questions Open questions

Checklist Score

Yes No

Indicator : Application of derivative is approriately done

Determination of tangent at a point of a function is done

Determination of normal at a point of a function is done

Determination of increasing interval is done

Determination of decreasing interval is done

Calculation of Minimum point of a function is done

Calculation of Maximum point of a function is done

Determination of concavity of a graph is done

Determination of inflexion point on a graph is done

Observation

Learning Outcome 3.4: Sketch graph of a given function

Establishing required parameters Variation table Additional points

Sketching graph Sketching graph of polynomial

function Sketching graph of rational

function Sketching graph of irrational

function

Group discussion on different types of function

Practical exercises on sketching graphs

Individual works on sketching graphs Documentary Research

Scientific calculator Reference Books Geometric

instruments (Ruler, T-square)

Didactic materials such as manila paper

Hand-out notes Internet


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Written evidence

Short questions based on derivative Open questions based on derivative and table of variation Sketching graph

Checklist Score

Yes No

Indicator 1 : Parameters that influence skecthing graph are well established

Construction of table of variation is done

Choice of additional points is done

Indicator 2 : Sketching graph is accurately done

Sketching graph of polynomial function is done

Sketching graph of rational function is done

Sketching graph of irrational function is done

Observation

Reference books:

A. J. Sadler, D. W. S. Thorning (1987). Understanding Pure Mathematics, Oxford University Press. Arthur Adam, Freddy Goossens and Francis Lousberg (1991). Mathematisons 65, DeBoeck, 3rd

edition. David Rayner (2000). Higher GCSE Mathematics, Oxford University Press. DPES- RWANDA (1990). Complexes 5th, Livre de l’élève. IMPRISCO-Kigali.


Accurate sketching graph of an algebraic function from the table of variation of

the given function

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Frank Ebos, Dennis Hamaguchi, Barbana Morrison & John Klassen (1990), Mathematics Principles & Process, Nelson Canada A Division of International Thomson Limited.

George B. Thomas, Maurice D. Weir & Joel R. Hass (2010), Thomas’ Calculus Twelfth Edition, Pearson Education.

J CRAWSHAW, J CHAMBERS (1984). A concise course in A-Level statistics with worked examples, Stanley Thornes (Publishers) LTD.

Ngezahayo, E. P. (2017). Advanced Mathematics for Rwanda Secondary Schools. Learners’ Book Senior Six. Kigali: Fountain.

Ngezahayo, E. P. (2017). Advanced Mathematics for Rwanda Secondary Schools. Learners’ Book Senior Five. Kigali: Fountain.

Ngezahayo, E. P. (2016). Advanced Mathematics for Rwanda Secondary Schools. Learners’ Book Senior Four. Kigali: Fountain.

Peter Smythe (2005). Mathematics HL & SL with HL options, Revised Edition, Mathematics Publishing Pty. Limited.

Shampiona, A. (2005). Mathématiques 6. Kigali: Rwanda Education Board

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A C C A S 4 0 1 - MANIPULATING COMPUTERIZED ACCOUNTING SOFTWARE

ACCAS401 Manipulate computerized accounting software


Credits: 4 40




Purpose statement

This module describes the skills, knowledge and attitude required to maintaining the Journal. It is

intended for learners who have successfully completed the TVET Certificate III in Accounting or its

equivalent and pursuing TVET Certificate IV in Accounting or other related qualifications. At the end of

this module, learners will be able to Access, enter and edit accounting information, provide information

on actual and expected costs, produce accounting documents and summary reports to meet

requirements, Set up a computerized accounting system ready for use . Qualified learners deemed

competent to this competency may work alone or with others on routine tasks within financial and non-

financial institutions, Supermarkets, Non-government organizations (NGO) and Government institutions

and other business enterprises related under minimum supervision

293 | P a g e


Not applicable.







1. Access, enter and edit accounting information

1.1 Proper describing of sources and characteristics of accounting data according internal regulations

1.2 Proper setting up and creating of new accounting data records accurately to meet requirements

1.3 Proper locating and displaying accounting data records to meet requirements

1.4 Proper checking of data records meet needs using IT tools, making corrections as necessary

1.5 Proper Responding of appropriately to data entry error messages 1.6 Careful describing of the risks to data security and procedures used for

data protection 1.7Proper Applying of local and/or legal guidelines for the storage and use of data

2. Provide information on actual and expected costs

2.1 Right Selecting and using of appropriate tools and techniques to enter and process transactions

2.2 Suitable reviewing of transaction process and identify any errors 2.3 Proper responding any transactions errors and problems 2.4Right Selecting and using of appropriate tools and techniques to process period end routines

3. Produce accounting documents and summary reports to meet requirements

3.1 Proper describing what information is required and how to present it 3.2 Suitable preparing and generating of accounting documents 3.3 Suitable preparing and generating of management reports as required by

organizational standards. 3.4 Accurate importing and exporting of data and link to other systems and software

4. Set up a computerized accounting system ready for use

Right installing and updating of accounting software as required 4.2 Right configuration of accounting software for use 4.3 Right setting up of package parameters 4.4 Suitable Setting up of initial account balances

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Learning Outcome 1.1:Describe the sources and characteristics of accounting data according

internal regulations

Characteristics of accounting data unique references

codes;

statutory

requirements;

editing restrictions

o Brainstorming on source

document information


Textbooks

Computer

Internet

Accounting software

(QuickBooks , Sage )


LU 1:Access, enter and edit accounting information

1

Learning Outcomes:

1. Describe the sources and characteristics of accounting data according internal regulations

2. Set up and create new accounting data records accurately to meet requirements

3. Locate and display accounting data records to meet requirements 4. Check data records meet needs using IT tools, making corrections

as necessary 5. Respond appropriately to data entry error messages 6. Describe the risks to data security and procedures used for data

protection 7. Apply local and/or legal guidelines for the storage and use of

data

10 Hours


Resources


Describe the sources and characteristics of accounting data according internal

regulations

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Written evidence


Multiple choice questions True-False questions Role play Open ended questions Self- assessment exercise

Checklist Score

Yes No

Learner describes the sources and characteristics of accounting data by:

Defining characteristics of accounting data such as:

unique references

codes;

statutory requirements;

editing restrictions

Observation

Learning Outcome 1.2: Set up and create new accounting data records accurately to meet

requirements

Enter accounting data

Use of data entry form

and

wizards;add/amend

record (customer

record, supplier record,

nominal ledger, stock

record)

o Brainstorming


Textbooks

Computer

Internet

Accounting software ( QuickBooks , Sage )


296 | P a g e





Written evidence



Checklist Score

Yes No

Learner sets up and creates new accounting data records accurately to meet requirements by;

Entering of accounting data by:

Using of data entry form and wizards; add/amend record such as:

Customer record,

supplier record,

nominal ledger,

stock record

Observation


Set up and create new accounting data records accurately to meet

requirements

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Learning Outcome 1.3: Locate and display accounting data records to meet requirements

Locate and display:

Search, sort, filter. Audit

trail. Print records

o Brainstorming


Textbooks

Computer

Internet

Accounting software






Written evidence





Locate and display accounting data records to meet requirements

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Checklist Score

Yes No

Learner locates and displays accounting data records to meet requirements by:

Locating and displaying accounting data procedures like :

Search

Sort

Filter

Audit trail

Print records

Observation

Learning Outcome 1.4: Check data records meet needs using IT tools, making corrections as

necessary

Check data:

Spell check

format

consistency

remove duplication

verify data

edit details

check calculation

check coding

file maintenance

check others’ work

o Brainstorming


Textbooks

Computer

Internet

Accounting software




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Written evidence



Checklist Score

Yes No

Learner checks data records to meet needs by:

using IT tools,

making corrections as necessary

Updating and correction data records like :

Spelling check,

format,

consistency,

removing duplication,

verifying data;

editing details;

checking calculations;

checking coding;

filing maintenance,

checking others’ work

Observation


Check data records meet needs using IT tools, making corrections as necessary

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Learning Outcome 1.5: Respond appropriately to data entry error messages

Error messages:

Due to coding

validation checks

duplicate records

format

using help

o Brainstorming o Practical exercises

Textbooks

Computer

Internet

Accounting software (

QuickBooks , Sage )





Written evidence





Respond appropriately to data entry error messages

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Checklist Score

Yes No

Learner responds appropriately to data entry error messages by:

Identification of error messages:

Due to coding,

validation checks;

duplicate records;

format;

Observation

Learning Outcome 1.6: Describe the risks to data security and procedures used for data

protection

Security risks and procedures:

Access control

authorized use

confidentiality

personal data

password protection and

management

user authentication

o Brainstorming


Textbooks

Computer

Internet


QuickBooks , Sage )




Describe the risks to data security and procedures used for data protection

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Written evidence



Checklist Score

Yes No Learner describes the risks to data security and procedures used for data protection by:

Defining security risks and procedures such as:

Access control;

authorized use,

confidentiality,

personal data,

password protection and management,

user authentication

Observation

Learning Outcome 1.7:Apply local and/or legal guidelines for the storage and use of data

Guidelines for storage and

use of data:

Set by employer or

organization.

Policies for security

backup policy

guidelines for data

format

compliance and

reporting requirements


Textbooks

Computer

Internet

Accounting software ( QuickBooks , Sage )


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data protection act

audit trail





Written evidence


Multiple choice questions True-False questions Role play Open ended questions Self- assessment exercise Case study analysis

Checklist Score

Yes No

Learner applies local and/or legal guidelines for the storage and use of data by:

Defining guidelines for storage and use of data:

Set by employer or organization. Policies for security,

backup policy;

guidelines for data format, compliance and reporting requirements;

data protection act;

audit trail

Learner identifies the reason why the two records don't match according to the accounting standards by:

Observation


Apply local and/or legal guidelines for the storage and use of data

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Learning Outcome 2.1:Select and use appropriate tools and techniques to enter and process

transactions.

Process transactions:

Number of items:

single items

Batches

Create

Copy

check

Save.

Types of transactions may

include:

Post invoice

Receipts

payments

journals

Contra entries.

From:



Textbooks

Textbooks

Computer

Internet

Accounting software

( QuickBooks , Sage )

LU 2: Provide information on actual and expected costs

2

Learning Outcomes:

1. Select and use appropriate tools and techniques to enter and process transactions

2. Review transaction process and identify any errors 3. Respond appropriately to any transaction errors and problems 4. Select and use appropriate tools and techniques to process

period end routines 10 Hours


306 | P a g e

bank statement

cheque book

paying-in book

e-commerce





Written evidence



Checklist Score

Yes No

Learner selects and uses appropriate tools and techniques with:

Selection of tools and techniques to Enter and process transactions:

Number of items: single items, batches. Create, copy, check, save.

Types of transactions:

Post invoice;

receipts;

payments,

journals,

Contract entries. From: bank statement, cheque book, paying-in book, e-commerce

Observation


Select and use appropriate tools and techniques

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Learning Outcome 2.2:Review transaction process and identify any errors

Transaction errors and problems: Duplication accuracy limits of own

responsibility, process for reporting

errors and problems

o Brainstorming


Textbooks

Computer

Internet

Accounting software






Written evidence



Checklist Score

Yes No

Learner reviews transaction process and identifies any errors by:

Reviewing and responding to any transaction errors and problems such as:

Duplication,

accuracy,

limits of own responsibility,

process for reporting errors and

problems

Observation



Review transaction process and identify any errors

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Learning Outcome 2.3: Respond appropriately to any transaction errors and problems

Transaction errors and

problems:

Duplication

accuracy

limits of own

responsibility

process for reporting

errors and problems


Textbooks

Computer

Internet


QuickBooks , Sage )





Written evidence



Checklist Score

Yes No

Learner responds appropriately to any transaction errors and problems by:

Reviewing and responding to any transaction errors and problems such as:

Duplication

Accuracy

limits of own responsibility,

process for reporting errors and

problems

Observation



Respond appropriately to any transaction errors and problems

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Learning Outcome 2.4.Select and use appropriate tools and techniques to process period end

routines

Period end:

Will vary according to

task but may include:

Month end

post depreciation

budgets

standing orders


Textbooks

Computer

Internet


QuickBooks , Sage )





Written evidence



Checklist Score

Yes No

Learner selects and uses appropriate tools and techniques to process period end routines by:

Selection of tools and techniques to Period end namely:

Month end,

post depreciation,

budgets,

standing orders

Observation



Select and use appropriate tools and techniques to process period end routines

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Learning Outcome 3.1:Describe what information is required and how to present

Accounting documents Will

vary according to task, but may

include for example:

Invoice

sales order

purchase order

Statement.

To screen

printed

for e-mail



Textbooks

Computer

Internet

Accounting software

( QuickBooks )


LU 3: Produce accounting documents and summary reports to meet requirements

3

Learning Outcomes:

1. Describe what information is required and how to present it 2. Prepare and generate accounting documents 3. Prepare and generate management reports as required by

organizational standards. 4. Import and export data and link to other systems and software

10 Hours



Present required information

311 | P a g e




Written evidence



Learning Outcome 3.2: Prepare and generate accounting documents

Accounting documents Will vary

according to task, but may include

for example:

Invoice

sales order

purchase order

Statement.

To screen

Printed

for e-mail

o Brainstorming


Textbooks

Computer

Internet

Accounting software


Checklist Score

Yes No

Learner presents required information by:

Identification of accounting documents such as::

Invoice

sales order

purchase order

Statement.

Observation


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Written evidence



Checklist Score

Yes No

Learner prepares and generates accounting documents by:

Identification of accounting documents:

Invoice,

sales order,

purchase order,

Observation


Prepare and generate accounting documents

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Learning Outcome 3.3: Prepare and generate management reports as required by

organizational standards.

Management reports: Will

vary according to task, but

may include for example:

audit trail

trial balance

customer activity

day book

aged creditor/debtor

analysis

o Brainstorming


o Brainstorming


Textbooks

Computer

Internet

Accounting software






Written evidence





Prepare and generate management reports as required by organizational

standards

314 | P a g e

Checklist Score

Yes No

Learner prepares and generates management reports with:

Identification management reports such as:

audit trail,

trial balance;

customer activity;

day book,

aged creditor/debtor analysis

Observation

Outcome 3.4: Import and export data and link to other systems and software

Export and link data:

For mail merge

spreadsheet analysis

requirements for internet

banking

stock control system

online ordering system

budget update

Other file formats (egcsv, xls)


Textbooks

Computer

Internet

Accounting software







Import and export data and link to other systems and software

315 | P a g e


Written evidence



Checklist Score

Yes No

Learner imports and exports data and links to other systems and software by:

Defining import and export procedures

Defining export and linking data to Other file formats

Observation

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Learning Outcome 4.1:Install and update accounting software as required

Configure software

System defaults (VAT codes,

yearend etc)

Create code system

nominal ledger structure

project costing; online banking

o Brainstorming on source document information

Textbooks

Computer

Internet

Accounting software

( QuickBooks )


LU 4:Set up a computerised accounting system ready for use

4

Learning Outcomes:

1. Install and update accounting software as required 2. Configure of account software for use 3. Set up package parameters 4. Set up of initial account balances

10 Hours



Right installing and updating of accounting software as required

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Checklist Score

Yes No

Observation

Learning Outcome 4.2: Configure of account software for use

Configure software; System

defaults (VAT codes,

yearend etc) Create code

system, nominal ledger

structure, project costing;

online banking Accounting

documents: Will vary

according to task, but may

include for example:

Invoice, sales order,

purchase order, statement.

To screen, printed, for e-

mail Pattern creation

o Brainstorming


- Textbooks

- Computer

- Internet

- Accounting software

- ( QuickBooks , Sage )



318 | P a g e




Checklist Score

Yes No

Observation

Learning Outcome 4.3: Set up package parameters.

Package parameters:

VAT and currency rates

reporting levels

access/password control

discount levels

exchange rates

o Brainstorming


- Textbooks

- Computer

- Internet





Right configuration of accounting software for use


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Checklist Score

Yes No

Observation

Outcome 4.4: Set up of initial account balances

Package parameters:

VAT and currency rates

reporting levels

access/passwordcontrol

discount levels

exchange rates

o Brainstorming


- Textbooks

- Computer

- Internet









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Checklist Score

Yes No

Observation

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A C C B E 4 0 1 - PROCESSING TRANSACTIONS INTO THE BOOKS OF PRIME ENTRY

ACCBE401 Process of transactions into the books of prime entry


Credits: 6 60




Purpose statement

This module describes the skills, knowledge and attitude required to Process of transactions into the books of prime entry. It is intended for learners who have successfully completed the TVET Certificate III in Accounting or its equivalent and pursuing TVET Certificate IV in Accounting or other related qualifications. At the end of this module, learners will be able to [Identify and Analyze Business Transactions & Discounts, determine the role of the books of prime entry, Process of recording transactions in the books of prime entry]. Qualified learners deemed competent to this competency may work alone or with others on routine tasks within financial and non-financial institutions, Supermarkets, Non-government organizations (NGO) and Government institutions and other business enterprises related under minimum supervision.

322 | P a g e

Learning assumed to be in place Not applicable.







1. Identify and Analyze Business Transactions & Discounts

1.1 Proper analysis of transaction that affects the business

1.2 Exhaustive identification of type of accounts in which the transaction is recorded

1.3 Effective application of rules of debit and credit 1.4 Exhaustive identification of the various types of

discount Proper description of transactions coding system

2. Determine the role of the books of prime entry

2.1 Exhaustive identification of the books of prime entry

2.2 Exhaustive identification of the business documents 2.3 Timely entry of the transactions in books of prime

entry

3. Process recording transactions in the books of prime entry

3.1 Effective processing of customer transactions 3.2 Effective processing of supplier transactions 3.3 Effective processing of receipts and payments

323 | P a g e

Learning Outcome 1.1:Analyse transaction that affects the business

Definition of Business transaction

Classification of business transaction External transactions Internal transactions

o Brainstorming on transaction analysis

o Oral presentation ontransactionanalysis

o Group discussion on transactionanalysis

- Textbooks - Accounting software - Payroll software - Spreadsheets software - Charts accounts - Internet - Projector - Computer - TV


LU 1 :Identify and Analyze Business Transactions &Discounts the plot

1

Learning Outcomes:

Analyze transaction that affects the business Identify type of accounts in which the transaction is recorded Apply rules of debit and credit Identify the various types of discount Describe Transactions coding system

20 Hours


Resources


Proper analysis of transaction that affects the business

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Written evidence


Multiple choice questions True-False questions Open ended questions Self-assessment exercise

Checklist Score

Yes No

Learner analyses transaction that affects the business with:

Definition of Business transaction

Classification of business transaction:

External transactions

Internal transactions

Observation

Learning Outcome 1.2: Identify type of accounts in which the transaction is recorded

Description types of account: Real account

All Asset Account ( Tangible & Intangible Accounts)

Nominal accounts Expenses Income

Personal accounts Debtors

o Brainstorming on identification of accounts in which transaction is recorded

o Oral presentation

onidentification of accounts in which transaction is recorded

o Group discussion on identification of accounts in

- Textbooks - Accounting

software - Payroll software - Spreadsheets

software - Charts accounts - Internet - Projector - Computer


325 | P a g e

Creditors Banks Outstanding/Prepai

d Accounts Account of credit

customers Drawings Capital

- Assets - Liabilities - Capital - Expenses - Revenue.

Accounting equation

which transaction is recorded

- TV





Written evidence



Checklist Score

Yes No

Learner identifies types of accounts in which the transaction is recorded with:

Description of types of account:

Real account

All Asset Account ( Tangible & Intangible Accounts)

Nominal accounts

Expenses

Income


Exhaustive identification of type of accounts in which the transaction is recorded

326 | P a g e

Personal accounts

Debtors

Creditors

Banks

Outstanding/Prepaid Accounts

Account of credit customers

Drawings

Capital

- Assets

- Liabilities

- Capital

- Expenses

- Revenue.

- Accounting equation

Observation

Learning Outcome 1.3: Apply rules of debit and credit

Describe account increase and decrease Determine account to

be debited and account to be credited

Describe Normal balance of accounts:

Asset accounts Expense accounts Liability accounts Revenue/Income

accounts Capital/Equity

accounts Describe account

increase and decrease

Determine account to be debited and account to be credited

o Brainstorming on application of debit and credit rules

o Oral presentation onapplication of debit and credit rules

o Group discussion on application of debit and credit rules

- Textbooks - Accounting software - Payroll software - Spreadsheets software - Charts accounts - Internet - Projector - Computer - TV


327 | P a g e





Written evidence



Checklist Score

Yes No

Indicator: Description of account increase and decrease with:

Determination of account to be debited and account to be credited

Description of Normal balance of accounts:

Asset accounts

Expense accounts

Liability accounts

Revenue/Income accounts

Capital/Equity accounts

Indicator: Determination of account to be debited and account to be credited:

Observation


Effective application of rules of debit and credit

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Learning Outcome 1.4: Identify the various types of discount

D the difference between settlement, trade and bulk discount

Description of three types of discount Trade discount Quantity discount Cash discount

Description of different ways of discount calculation

o Brainstorming on identification of various types of discount

o Oral presentation onidentification of various types of discount

o Group discussion on identification of various types of discount

- Textbooks - Accounting

software - Payroll software - Spreadsheets

software - Charts accounts - Internet - Projector - Computer - TV





Written evidence





Exhaustive identification of the various types of discount

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Checklist Score

Yes No

Learner identifies the various types of discount with:

Determination of difference between settlement, trade and bulk discount

Description of three types of discount

Trade discount

Quantity discount

Cash discount

Description of different ways of discount calculation

Observation

Outcome 1.5: Describe Transactions coding system

Identification of different types of code: Customer account Supplier account Product

Use codes: Sales Sales returns and discounts

allowed daybooks and purchase Purchase returns and discounts

received daybooks, sales and purchase ledgers

Creating codes: Alphabetical Numerical alphanumerical

o Brainstorming on coding transactions

o Oral presentation on

coding transactions

o Group discussion on coding transactions

- Textbooks

- Accounting

software

- Payroll software

- Spreadsheets

software

- Charts accounts

- Internet

- Projector

- Computer

- TV


330 | P a g e





Written evidence


Multiple choice questions True-False question

Checklist Score

Yes No

Learner describes transactions coding system with:

Identification of different types of code:

Customer account

Supplier account

Product

Usage of codes in:

Sales

Sales returns and discounts allowed daybooks and purchase

Purchase returns and discounts received daybooks, sales and purchase ledgers

Creating codes with:

Alphabetical

Numerical

Alphanumerical

Observation


Proper description of transactions coding system

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Learning Outcome 2.1: Identify the books of prime entry

purpose, content and

format of the books of

prime entry

Description of prime entry

book:

Sales day book

Purchase day book

Sales returns day

book

Purchases returns

day book

Bank Book

Cash Receipts Book

Cash Payments

Book

Petty Cash Receipts

Book

Journal

o Brainstorming on

identification of the books

of prime entry



of prime entry

o Group discussion on


of prime entry

- Textbooks


- Payroll software

- Spreadsheets software

- Charts accounts

- Internet

- Projector

- Computer

- TV

LU 2:Determine the role of the books of prime entry

2

Learning Outcomes:

5. Identify the books of prime entry 6. Identify the business documents 7. Enter the transactions in books of prime entry

15 Hours


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Written evidence



Checklist Score

Yes No

Learner identifies the books of prime entry with:

Purpose, content and format of the books of prime entry

Description of prime entry book such as:

Sales day book

Purchase day book

Sales returns day book

Purchases returns day book

Bank Book

Cash Receipts Book

Cash Payments Book

Petty Cash Receipts Book

Journal

Observation


Exhaustive identification of the books of prime entry

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Learning Outcome 2.2:Identify the business documents

the purpose and

content of a range of

business documents

Description of business

documents:

Cash memo

Invoice and

bills

Receipt

Pay in slip

Cheque

Debit note

Credit note

Vouchers

Remittance

advice

o Brainstorming on

identification of the

business documents



business documents



business documents

- Textbooks


- Payroll software


- Charts accounts

- Internet

- Projector

- Computer

- TV





Written evidence





Exhaustive identification of the business documents

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Learning Outcome 2.3:Enter the transactions in books of prime entry

Description of transactions

to be recorded into the

books of prime entry:

Credit sales

Credit purchase

Returns of goods

sold on credit

Returns of goods

bought on credit

All banks

transactions

All small cash

o Brainstorming on entry of

the transactions in books of

prime entry

o Oral presentation onentry

of the transactions in books

of prime entry

o Group discussion on entry

of the transactions in books

of prime entry

- Textbooks


- Payroll software


- Charts accounts

- Internet

- Projector

- Computer

- TV

Checklist Score

Yes No

Learner identifies the business documents with:

The purpose and content of a range of business documents

Description of business documents such as: Cash memo

Invoice and bills

Receipt

Pay in slip

Cheque

Debit note

Credit note

Vouchers

Remittance advice

Observation


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transactions

other transactions





Written evidence



Checklist Score

Yes No

Learner entries the transactions in the books of prime entry by:

Description of transactions to be recorded into the books of prime entry such as:

Credit sales

Credit purchase

Returns of goods sold on credit

Returns of goods bought on credit

All banks transactions

All small cash transactions

Observation


Timely entry of the transactions in books of prime entry

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Learning Outcome 3.1:Process customer transactions

Calculation of invoice and

credit note amounts

Document to be

used:

Quotations

Discount police

Customer

order

Delivery note

price list

Entering sales invoices and

credit notes into books of

prime entry

Checking the accuracy of

receipts from customers

o Brainstorming on customer

transactions process

o Oral presentation

oncustomer transactions

process


customer transactions

process

- Textbooks


- Payroll software


- Charts accounts

- Internet

- Projector

- Computer

- TV


LU 3:Process of recording transactions in the books of prime entry

3

Learning Outcomes:

5. Process customer transactions 6. Process supplier transactions 7. Process receipts and payments

25 Hours


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Written evidence



Learning Outcome 3.2: Process supplier transactions

Checklist Score

Yes No

Learner processes customer transactions with: •Calculation of invoice and credit note amounts with document to be used such as:

Quotations

Discount police

Customer order

Delivery note

Price list

•Entering sales invoices and credit notes into books of prime entry

•Checking the accuracy of receipts from customers

Observation


Effective processing of customer transactions


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Checking the accuracy of

supplier invoices and credit

notes

Documents to use:

Quotations

including:

discounts,

purchase

order,

goods

received notes,

delivery notes,

good returns

notes

Preparing payments to

suppliers

o Brainstorming on supplier

transactions process

o Oral presentation

onsupplier transactions

process


supplier transactions

process

- Textbooks


- Payroll software


- Charts accounts

- Internet

- Projector

- Computer

- TV





Written evidence




Effective processing of supplier transactions

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Checklist Score

Yes No

Learner processes supplier’s transactions with:

Checking the accuracy of supplier invoices and credit notes using documents such as:

Quotations including:

discounts,

purchase order,

goods received notes,

delivery notes,

good returns notes

Preparation of payments to suppliers

Observation

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Learning Outcome 3.3: Process receipts and payments

Entry of receipts and

payments into a two

column analyzed cash book

Entry of receipts and

payments into in analyzed

petty cash book

Totaling and balancing the

cash book and petty cash

book:

Presenting totals

and balances:

Column totals

Balance carried

down

Balance

brought down

Debit balance

Credit balance

Date and

details

o Brainstorming on receipts and

payments process

o Oral presentation onreceipts

and payments process

o Group discussion on receipts

and payments process

- Textbooks


- Payroll software


- Charts accounts

- Internet

- Projector

- Computer

- TV






Effective processing of receipts and payments

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Written evidence



Checklist Score

Yes No

Learner processes receipts and payments with:

Entrance of receipts and payments into a two column analyzed cash book

Entrance of receipts and payments into in analyzed petty cash book

Totaling and balancing the cash book and petty cash book with presenting totals and balances such as:

Column totals

Balance carried down

Balance brought down

Debit balance

Credit balance

Observation

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Summative Assessment

Integrated situation Resources

Bugarama rice ltd company is a cooperative of cultivators of rice

in Bugarama valley located in Bugarama Sector, Rusizi District,

Western Province. Bugarama rice ltd is planning to increase the

productivity not only to serve the local market but also to export

its product as well.

When Bugarama rice ltd started was not able to acquire

accounting system neither to hire an accountant for recording its

daily transactions. It was not easy for the company to take

proper financial decisions based on the analysed data while no

accounting system implemented. Sometimes, it was even

impossible to monitor how the Leaders manage the company.

This situation hindered somehow the development of Bugarama

rice ltd. Nowadays Bugarama rice ltd is seeing its activities

increasing and needs to fulfill all legal requirements namely

paying taxes. Bugarama rice ltd really needs to implement

accounting system and hire accountant for its good and

transparent management in order to overcome all difficulties

encountered before due to lack of a proper accounting system

and qualified accountant.

All its financial documents need to be recorded somewhere to

ensure that they can be traced accurately, and to enable double

entry bookkeeping to take place. These financial documents, also

known as source documents, are recorded in the books of prime

entry.

Bugarama rice ltd needs to record all its transactions in the

books of accounts and prepare the financial statements as

required by law given the level of its annual turnover.

It is, without saying, necessary for the company to implement

the accounting system and recruit a qualified and experienced

accountant to maintain its accounting system and to respond to

legal requirements.

The tasks to be fulfilled by the accountant:

- Identify and Analyze Business Transactions

- Record in the Journal

Tools, materials and equipment:

- Related books and online resources

- Accounting principles

- Organization policies and procedures

- Financial documents

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- Post to the Ledger and adjust the ledger

- Prepare trial balance

- Prepare financial statements

Assesment Criterion 1: Quality of Process

Checklist Score

Yes No

Indicator: transaction that affects the business is analysed

Analysis Business transaction

Rules of debit and credit

Indicator: type of accounts in which the transaction are recorded

Description of types of account:

Real account

Nominal accounts

Personal accounts

Accounting equation

Indicator: Rules of debit and credit are applied

Description of account increase and decrease with:

Determination of account to be debited and account to be credited

Description of Normal balance of accounts

Asset accounts

Expense accounts

Liability accounts

Revenue/Income accounts

Capital/Equity accounts

Indicator: The various types of discounts are identified

Determination of difference between settlement, trade and bulk discount

Description of three types of discount:

Trade discount

Quantity discount

Cash discount

Indicator: Transactions coding system is described

Identification of different types of code:

Customer account

Supplier account

Product

Usage of codes in:

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Sales

Sales returns and discounts allowed daybooks and purchase

Purchase returns and discounts received daybooks, sales and purchase ledgers

Creating codes with:

Alphabetical

Numerical

Alphanumerical

Indicator: The books of prime entry are identified

Prime entry book

Sales day book

Purchase day book



Bank Book

Cash Receipts Book


Journal

Indicator: The business documents are identified

Business document:

Cash memo

Invoice and bills

Receipt

Pay in slip

Cheque

Debit note

Credit note

Vouchers

Indicator:Transactions are entered into the books of prime entry

Transactions are recorded into The books of prime entry :

Credit sales

Credit purchase

Returns of goods sold on credit

Returns of goods bought on credit

banks transactions

345 | P a g e

small cash transactions

Indicator: Customer transactions are processed

Calculation of invoice and credit note amounts with document to be used :

Discount police

Customer order

Price list

Entering sales invoices and credit notes into books of prime entry

Checking the accuracy of receipts from customers:

Amount

Date

Description

Indicator: Supplier transactions are Processed

Checking the accuracy of supplier invoices and credit notes using documents such as:

Amount

Date

Description

Quotations including :

Discounts

Delivery conditions

Mode of payment

Indicator: Receipts and payments are processed

Entrance of receipts and payments into a two column analyzed cash book :

Cashbook

Bank

Online payment

Indicator: Entrance of receipts and payments into in analyzed petty cash book

Petty Cashbook

Bank

Online payment

Totaling and balancing the cash book and petty cash book with presenting totals and balances:

Column totals

Balance carried down

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Balance brought down

Debit balance

Credit balance

Observation

Assesment Criterion 2: Quality of product

Checklist Score

Yes No

Indicator: Process of transactions into the books of prime entry is done

Entrance of transactions in the books of prime entry:

Sales day book

Purchase day book



Bank Book

Cash Receipts Book


Journal

Assesment Criterion 3: Relevance

Checklist Score

Yes No

Indicator: Business Transactions & Discounts are identified and analyzed

The main Business transaction are identified and analyzed

Sales

Purchase

Return in wards

Return out wards

Indicator: Recording transactions in the books of prime entry

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IS processed

Sales day book

Purchase day book



Bank Book

Cash Receipts Book


Journal

Indicator: Time is respected

Time required

Observation

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A C C B P 4 0 1 - FOLLOWING BANKING PROCEDURES

ACCBP401 Follow banking procedures


Credits: 3 30




Purpose statement

This module describes the skills, knowledge and attitude required to follow banking

procedures.It is intended for learners who have successfully completed the TVET Certificate III

in Accounting or its equivalent and pursuing TVET Certificate IV in Accounting or other related

qualifications. At the end of this module, learners will be able to identify the banking process,

determine the document retention and storage requirements, evaluate online banking

procedures, provide information on actual and expected costs. Qualified learners deemed

competent to this competency may work alone or with others on routine tasks within

financial and non-financial institutions, Supermarkets, Non-government organizations (NGO)

and Government institutions and other business enterprises related

349 | P a g e

Under minimum supervision.


Not applicable.







1. Identify the banking process

1.1Proper Identification of the main services offered by banks, savings and credit co-operatives and microfinance organizations, according to the regulatory authority.

1.2Adequate Description of how the banking clearing system works according to banking regulations

1.3 Proper Identification of different forms of payment such as cash, cheques, credit cards, debit cards, direct payments, electronic payments, etc., according to banking regulations.

1.4 Precise Identification of the information required to ensure the following payments are valid, namely cash, cheque, credit card, debit card, electronic payments, etc., according to banking regulations.

1.5 Proper description of the processing and security procedures relating to the different forms of payments according organizational policies and procedures

2. Determine the document retention and storage requirements.

2.1 Proper description of why it is important for an organisation to have a formal document retention policy according to banking regulations

2.2 Proper Identification of the different types of documents that may be stored according to banking regulation

2.3 Proper identification of the security of the relevant documents to be stored according to banking regulations

3.Evaluate online banking

procedures

3.1. Adequate complying of online banking requirements according to the banking laws and regulations

3.2 Proper identification of the online banking transactions processing according to the online banking laws and regulations

3.3 Clear complying of online banking security requirements according to the online banking laws and regulations

350 | P a g e

\ Learning Outcome 1.1:Identify the main services offered by banks and microfinances

Identification of bank services : individual banking :

Check Accounts Saving account Debit And Credit

Cards Savings Account Insurance Wealth

Management Business banking :

Business loans checking account saving account debit and credit

cards merchant services cash management

Digital banking : Online baking mobile baking Tablet baking

o Presentation on identification of bank services

o Practical exercises on identification of bank services

o Brainstorming on identification of bank services

- Papers - Vision aids :

graphic image sketches

- Computer - Projector - Pen - Costs accounting book

LU1: Identify the banking process

1

Learning Outcomes:

1. Identify the main services offered by banks and microfinances Diagnose the excess water in the plots to be drained

2. Comply with the banking clearing system services 3. Comply with the banking clearing system services 4. Identify the information required to ensure the payments

15 Hours


Resources

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mobile check deposit

text alerts e-Statements online bill pay

Loans : Personal Loans Home Equity Loans Home Equity Loans

Of Credit Home Loans Business Loans





Written evidence

Oral evidence

Multiple choice questions True-False questions Matching Sentence completion Ticking


Proper Identification of the main services offered by banks, savings and credit

co-operatives and microfinance organisations, according to the regulatory

authority.

352 | P a g e

Checklist Score

Yes No

Learner identifies the main services offered by banks :

For Individual banking

Check Accounts

Saving account

Debit And Credit Cards

Savings Account

Insurance

Wealth Management

For Business banking

Business loans

checking account

saving account

debit and credit cards

merchant services

cash management

for Digital banking

Online baking

mobile baking

Tablet baking

mobile check deposit

Text alerts

e-Statements

online bill pay

loans :

Personal Loans

Home Equity Loans

Home Equity Loans Of Credit

Home Loans

Business Loans

Observation

353 | P a g e

Learning Outcome 1.2: Comply with the banking clearing system services

Description of banking clearing

Identification of banking clearing process

Identification of clearing regulations

o Presentation on identification of description of banking clearing

o Practical exercises on Identification banking clearing process

o Group discussion on identification of clearing regulations



- Computer - Projector - Pen





Written evidence

Oral evidence


Checklist Score

Yes No

The Learner describes the banking clearing system

Settlement of obligations between or among banks

Bank clearing process

Payment initiation and exchange of value to settlement finality

Observation



Adequate Description of how the banking clearing system works according to banking regulations

.

354 | P a g e

Learning Outcome 1.3: Comply with the banking clearing system services

Description of payment

Identification of forms of payment :

Cash Cheques Credit cards Debit cards Direct payments

Electronic payments


o Group discussion Identification of forms of payment



- Computer - Projector - Pen - Check - Credit card - Debit card





Written evidence

Oral evidence




Proper Identification of different forms of payment such as cash, cheques, credit

cards, debit cards, direct payments, electronic payments, etc., according to

banking regulations.

355 | P a g e

Checklist Score

Yes No

The learner identifies different forms of payment

Cash

Cheques

Credit cards

Debit cards

Direct payments

Electronic payments

Observation

Learning Outcome 1.4: Identify the information required to ensure the payments


Identification of forms of payment :

Cash Cheques Credit cards Debit cards Direct payments

Electronic payments


o Group discussion Identification of forms of payment



- Computer - Projector - Pen - Check - Credit card - Debit card




Precise Identification of the information required to ensure the following

payments are valid, namely cash, cheque, credit card, debit card, electronic

payments, etc., according to banking regulation

356 | P a g e




Written evidence

Oral evidence


Checklist Score

Yes No

The learner identifies the information required to ensure the payments validity

Beneficiary bank account

beneficiary names

Purpose of payment

Amount to be paid

Authorized Signature of account banking owner

Observation

Learning Outcome 1.5: Describe the processing and security procedures relating to the

different forms of payments

Description of processing and procedures security :

Cash Cheques Credit cards Debit cards Direct payments Electronic

o Practical exercises on description of processing and procedures security

o Group discussion on description of processing and procedures security





357 | P a g e

payments





Written Evidence

Oral evidence


Checklist Score

Yes No The learner describes the processing and security procedures to different forms of payments.

Encryption

Tokenization

Masking

Camera

Cash detector

The learner describes the processing and security procedures to different forms of payments.

Observation


Proper description of the processing and security procedures relating to the

different forms of payments according organizational policies and procedures

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Learning Outcome 2.1:Describe document retention policy according to banking regulations

Definition of the

purpose of document

retention policy

Description of

banking regulations

Determine banking

retention schedule

Brainstorming on document retention

Presentation on banking regulation

Group discussion on document

retention and banking

regulation



- Computer - Projector - Pen - Sample of Banking

document




LU2:Determine the document retention and storage

requirements.

2 Learning Outcomes:

1. Describe document retention policy according to banking regulations

2. Identify different types of documents that may be stored according to banking regulation

3. 3 Identify the storage and security of the relevant documents to be stored according to banking regulations

10 Hours



Proper description of why it is important for an organisation to have a formal

document retaining policy according to banking regulations

359 | P a g e


Written evidence

Oral evidence


Checklist Score

Yes No

The learner describes the importance for an organisation to retain n document

Provides the systematic retention

Duration for retention document

Observation

Learning Outcome 2.2:Identify different types of documents that may be stored according to

banking regulation

Identification of type

of documents used in

bank

Cheques books

Payment order

books

Standing Orders

Receipts books

Bank slip

Bank statement

Loans documents

o Role play on different types of documents used in the bank

o Presentation on documents used in the bank


documents used in bank



- Computer - Projector - Pen - Sample of Documents

used in the bank

- Bank


360 | P a g e





Written evidence

Oral evidence


Checklist Score

Yes No The learner identifies the different types of documents that may be stored

Cheques books

Payment order books

Standing Orders

Receipts books

Bank slip

Bank statement

Loans documents

Cheques books

Observation


Proper Identification of the different types of documents that may be stored

according to banking regulation

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Learning Outcome 2.3: Identify the storage and security of the relevant documents to be

stored according to banking regulations

Definition of types of storing banking

document

Storing financial files digitally

Web-based storage services.

USB flash drives. External hard drives. CD-Rs and CD-RWs. Network-attached

storage hard drives. Physical (hardcopies) filing :

Cabinet Safe Strong rooms

Description of security documents Cameras Security code (pass word) to

access the document Prototectorgraph cash detector

o Practical on storing banking document methods

o Presentation on of types of storing banking document


digital storing of

financial files

- Papers - Vision aids : - graphic image - sketches - Computer - Projector - Pen - Costs accounting

book

- Prototectorgraph

- Cash detector






Proper identification of the security of the relevant documents to be stored

according to banking regulations

http://www.bankrate.com/finance/personal-finance/storing-financial-files-digitally-1.aspx#1







362 | P a g e


Written evidence

Oral evidence


Checklist Score

Yes No The learner identifies the methods of storing documents

Storing financial files digitally and use

Web-based storage services.

USB flash drives.

External hard drives.

CD-Rs and CD-RWs.

Network-attached storage hard drives

Physical (hardcopies) filing using

safe

Cabinet

Strong rooms

Cameras

Security code (pass word) to access the document

Prototectorgraph

Cash detector

The learner identifies the methods of securing documents

Cameras

Security code (pass word) to access the document

Prototectorgraph

cash detector

Observation






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Learning Outcome 3.1: Comply with online banking requirements

Identification of

various form of online

banking/internet

banking

Automated

teller machines

(ATM)

Mobile

banking

Debit Card

Credit Card

E-cheque

Direct Deposit

Electronic Bill

Payment

o Practical exercises on internet banking

o Presentation on internet banking

o Group discussion on internet

banking forms




document

- Sample of forms of

internet banking

LU3: Evaluate online banking procedures

3

Learning Outcomes:

1. Comply with online banking requirements 2. Identify online banking transactions 3. Comply with online banking security requirements

5 Hours


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Cash value

stored

Identification of online requirements :

UserID and password

Pre-enrollment procedures for critical financial transactions

E-mail confirmation

Benefits of Internet

Banking

For Banks

For customers

Internet requirements:

For Banks

For Customer





Adequate complying of online banking requirements according to the banking

laws and regulations

365 | P a g e


Written evidence

Oral evidence


Checklist Score

Yes No

The learner complies with the online banking requirements

UserID and password

Pre-enrollment procedures for critical financial transactions

E-mail confirmation

Observation

Learning Outcome 3.2:Identify online banking transactions

Concerns with

Internet Banking

Customers

support

Laws

Security

Online banking

transaction process

Set up bank

account

Set up online

account

Choose a secure

o Brainstorming on internet banking concerns

o Presentation on internet banking

o Group discussion on Online

banking transaction

process




document


internet banking


366 | P a g e

username and

password

Set up contact

information





Product evidence


Checklist Score

Yes No

The learner identifies the online banking transactions

Set up bank account

Set up online account

Choose a secure username and password

Set up contact information

Observation


Proper identification of the online banking transactions processing according to

the online banking laws and regulations

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Learning Outcome 3.3:Comply with online banking security requirements

Online line banking

security requirements

Avoid using online

banking on public

WIFI

Stay aware of your

surroundings when

banking on your

smartphone in

public

Monitor your

accounts for any

signs of fraud or

theft.

o Role play on online banking security

o Presentation on online banking security

o Group discussion on online

banking process and

security.




document


internet banking





Written evidence


Multiple choice questions

True-False questions

Matching

Sentence completion

Ticking



Clear complying of online banking security requirements according to the online

banking laws and regulations

368 | P a g e

Checklist Score

Yes No

online banking security requirements

Observation

Reference books:

1. The economics of money, banking and financial markets eigtheditionbyferderic .s mishkin

2. FIXED INCOME ANALYSIS published by frank j fobozzi,phd

3. Money and capital markets seven edition published by peter S.Rose

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A C C B R 4 0 1 - PROCESSING BANK RECONCILIATION

ACCBR401 Process Bank reconciliation


Credits: 5 50


Sub-sector: Acounting


Purpose statement

This module describes the skills, knowledge and attitude required to process Bank reconciliation. It is



this module, learners will be able to maintain a cashbook column analysed, examine the bank statement

balance, update cash book, Reconcile a bank statement with the cashbook. Qualified learners deemed


financial institutions, Supermarkets, Non-government organisations (NGO) and Government institutions

and other business enterprises related under minimum supervision.

370 | P a g e


Not applicable.







1. Maintain a cashbook column analyzed

1.1Proper entering of receipts and payments details from relevant

primary records into the cashbook column analysed

cashbook

1.2 Proper Entering of settlement discounts to relevant customer

and supplier accounts

1.3 Proper entering of enter sales tax such as VAT where

applicable

1.4 Proper Totalling , balancing and cross casting of the cashbook

1.5 proper Identification and dealing with discrepancies

2. Examine the bank statement balance

2.1 correct noting the month-end balance on the bank statement

2.2 proper checking of whether each transaction appears both in

the company’s records and on the bank statement

3.3 proper identification of the reason why the two records don't

match according to the accounting standards

3. Update cash book 3.1. Proper increasing and decrease the bank balance according accounting standards

3.2 proper describing errors crept in cash books according accounting standards

3.3. Proper adjusting the balance per cash books according accounting standards

4. Reconcile a bank statement with the cashbook

4.1 Efficient Checking of individual items on the bank statement accurately against the cashbook to identify differences

4.2 Proper updating of the cashbook from the bank statement, direct debit and standing order schedules

4.2 Proper preparation of a bank reconciliation statement

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Learning Outcome 1.1:Enter a receipts and payments details from relevant

primary records into the cashbook column analysed.

Introduction to cash book

Type of cash book

Simple cash book

Two column cash book

Three –column

cashbook

Petty cash book

o Brainstorming

o Observation

o Group discussion

o Practical exercise

o Demonstration

- Computer

- Bank statement

- Cashbook



- Papers

- Pen

- Calculator

LU 1: Maintain a cash book column analysed

1

Learning Outcomes:

1. Enter a receipts and payments details from relevant primary records into the cashbook column analysed

2. Enter settlement discounts to relevant customer and supplier accounts

3. Enter sales tax such as VAT where applicable 4. Total , balance and cross casting of the cashbook 5. Identify and deal with discrepancies

10 Hours


Resources

372 | P a g e





Written evidence


Multiple choice questions True-False questions Open ended questions Role play Self-assessment exercise

Checklist Score

Yes No

Learner maintains a cash book column analysedwith:

Entering receipts and payments into cash books such as:

Defining types of cash book such as:

Simple cash book


Observation


Proper entering of receipts and payments details from relevantprimary records

into the cashbook column analyzed cashbook

373 | P a g e

Learning Outcome 1.2: Enter settlement discounts to relevant customer and supplier

accounts

Calculating: Net price Trade discount Settlement discount Value Added Tax Invoice/ credit note t Total amount due

Posting: Invoice or credit note

information from the Day Books to the relevant Sales Ledger accounts

o Brainstorming

o Observation

o Group discussion


o Demonstration

- Computer

- Bank statement

- Cashbook



- Papers

- Pen

- Calculator





Written evidence





Proper Entering of settlement discounts to relevant customer and supplier

accounts

374 | P a g e

Checklist Score

Yes No

Learner enters settlement discounts to relevant customer and supplier accounts with:

Calculation of:

Net price

Trade discount

Settlement discount

Value Added Tax

Invoice/credit note total amount due

Post:

Invoice/credit note information from the Day Books to the relevant Sales Ledger accounts

Observation

Learning Outcome 1.3: enter sales tax such as VAT where applicable

Entering sales tax : correct dates business names nominal account name cheques paid cash discount

Computing cash sales and sales tax Zero tax Exempted tax Export Cash sales VAT

included /excluded VAT

Entering cash purchases and tax

o Brainstorming

o Observation

o Group discussion


o Demonstration

- Computer

- Bank statement

- Cashbook



- Papers

- Pen

- Calculator


375 | P a g e





Written evidence



Checklist Score

Yes No Learner enters sales tax by:

Entering correct dates and business names or nominal account names for cheques paid

Computing cash sales and sales tax such as:

Zero tax

Exempted tax

Export tax

Cash sales VAT included /excluded

VAT

Entering cash purchases and tax

Observation


Proper entering of enter sales tax such as VAT where applicable

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Learning Outcome 1.4: Total , balance and cross casting of the cashbook

Drawing up a Cash Book

Cash paid into the bank

The use of folio column

o Brainstorming

o Observation

o Group discussion


o Demonstration

- Computer

- Bank statement

- Cashbook



- Papers

- Pen

- Calculator





Written evidence





Proper totaling, balancing and cross casting of the cashbook

377 | P a g e

Checklist Score

Yes No

Learner totals , balances and crosses casting of the cashbook by:

• Drawing up a Cash Book

• Recording Cash paid into the bank

• using folio column errazzo application

Observation

Learning Outcome 1.5:Identify and deal with discrepancies

Dealing with discrepancies

Identification of discrepancies

Correcting the discrepancies

o Brainstorming

o Observation

o Group discussion


o Demonstration

- Computer

- Bank statement

- Cashbook



- Papers

- Pen

- Calculator






Proper Identification and dealing with discrepancies

378 | P a g e


Written evidence



Checklist Score

Yes No

Learner identifies and deals with discrepancies by:

Identifying discrepancies

Correcting the discrepancies Terrazzo app

Observation

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Learning Outcome 2.1:Note the month-end balance on the bank statement .

Definition of : bank statement Renciliation Cashbook

Importance of bank reconciliation

Verification of cashbook balance &a Bank Statement balance.

Procedure for preparation of Bank Reconciliation Statement

o Brainstorming on bank

statement

o Oral presentation on bank

statement

o Group discussion on bank

reconciliation

- Computer

- Bank statement

- Cashbook



- Papers

- Pen

- Calculator


LU 2:Examine the bank statement balance

2

Learning Outcomes:

1. Note the month-end balance on the bank statement 2. Check of whether each transaction appears both in the

company’s records and on the bank statement 3. Identify the reason why the two records don't match according

to the accounting standards

15 Hours


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Written evidence



Checklist Score

Yes No

Learner notes the month-end balance on the bank statement by:

Defining key concepts such as:

bank statement

Reconciliation

Cashbook

Identifying the importance of bank reconciliation

Observation

Learning Outcome 2.2: Check of whether each transaction appears both in the company’s

records and on the bank statement


correctnoting the month-end balance on the bank statement


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Ticking off the items in: Cashbook records Bank statement


statement

o Oral presentation on bank

statement

o Group discussion on bank

reconciliation

- Computer

- Bank statement

- Cashbook



- Papers

- Pen

- Calculator





Written evidence



Checklist Score

Yes No

Learner checks whether each transaction appears both in the company’s records and on the bank statement by:

Ticking off the items in:

Cashbook

Bank statement

Observation


Proper checking of whether each transaction appears both in the company’s

records and on the bank statement

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Learning Outcome 2.3: Identify the reason why the two records don't match according to the

accounting standards

Reason for discrepancy between cashbook and bank statement balances Directs debits Directs credits unpresentedcheque(Withdraw in

Transit uncreditscheque (Deposits in

Transit clerical errors dishonouredcheque


statement


bank statement


bank reconciliation

- Computer

- Bank statement

- Cashbook

- Accounting

software

- Spreadsheets

software

- Papers

- Pen

- Calculator





Written evidence





Proper identification of the reason why the two records don't match according

to the accounting standards

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Checklist Score

Yes No

Learner identifies the reason why the two records don't match according to the accounting standards by:

Determining the reasons for discrepancies between cashbook and bank statement balances due to:

Directs debits

Directs credits

unpresentedcheque (Withdraw in Transit

uncreditscheque (Deposits in Transit

Observation

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Learning Outcome 3.1:Increase and decrease the bank balance according accounting

standards

Direct credit deposit funds at an

ATM Online payment Transfer Standing order receipt

Direct debits Online payment Bank charges Standing order

payment

o Brainstorming

o Observation

o Group discussion


o Demonstration

- Computer

- Bank statement

- Cashbook



- Papers

- ATM cards

- Pen

- Calculator

LU 3:update cash book

3

Learning Outcomes:

1. Increase and decrease the bank balance according accounting standards

2. describe errors crept in cash books according accounting standards 3. Adjust the balance per cash books according accounting standards

10 Hours


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Written evidence



Checklist Score

Yes No

Learnerincreases and decreases the bank balance according to accounting standards with:

Direct credit

deposit funds at an ATM

Online payment

Transfer

Standing order receipt

Direct debits

Online payment

Bank charges

Observation


Proper increasing and decrease the bank balance according accounting

standards

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Learning Outcome 3.2:describe errors crept in cash books according accounting standards

Over casting debits/credit column in the cash book

Under casting debit/credit column in the cash book

Amount recorded twice in cash book

Wrong amount recorded in cash book

o Brainstorming

o Observation

o Group discussion


o Demonstration

- Computer

- Bank statement

- Cashbook



- Papers

- Pen

- Calculator





Written evidence





Proper describing errors crept in cash books according accounting standards

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Checklist Score

Yes No Learnerdescribes errors crept in cash books by:

Overcasting debits/credit column in the cash book


Identifying amount recorded twice in cash book

Identifying wrong amount recorded in cash book

Observation

Learning Outcome 3.3: Adjust the balance per cash books according accounting standards

Adjusting cash book

o Brainstorming

o Observation

o Group discussion


o Demonstration

- Computer

- Bank statement

- Cashbook



- Papers

- Pen

- Calculator




Proper adjusting the balance per cash books according accounting standards

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Written evidence



Checklist Score

Yes No

Learner adjusts the balance per cash books by:

Adjusting cash book

Observation

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Learning Outcome 4.1:Check the individual items on the bank statement accurately against

the cashbook to identify differences

Discrepancy between cashbook and bank statement balances Directs debits Directs credits unpresentedcheque

(Withdraw in Transit) uncredited cheque

(Deposits in Transit) clerical errors

dishonouredcheque

o Brainstorming

o Observation

o Group discussion


o Demonstration

- Computer

- Bank statement

- Cashbook



- Papers

- ATM cards


LU 4:Prepare bank Reconciliation

4

Learning Outcomes:

1. Check the individual items on the bank statement accurately against the cashbook to identify differences

2. update the cashbook from the bank statement, direct debit and standing order schedules

3. Prepare a bank reconciliation statement 15 Hours



Efficient Checking of individual items on the bank statement accurately against

the cashbook to identify differences

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Written evidence



Checklist Score

Yes No

Learner checks the individual items on the bank statement accurately against the cashbook by:

Identifying discrepancies between cashbook and bank statement balances with:

Directs debits

Directs credits

unpresentedcheque (Withdraw in Transit

uncreditscheque (Deposits in Transit

clerical errors

dishonouredcheque

Observation

Learning Outcome 4.2:Update the cashbook from the bank statement, direct debit and

standing order schedules

Updating cash book by entering details and references of bank payments by:

standing order direct debit Bankers Automated

Clearing System (BACS) Clearing House

Automated Payment System (CHAPS)

o Brainstorming

o Observation

o Group discussion


o Demonstration

- Computer

- Bank statement

- Cashbook



- Papers


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refer to drawer funds transfers

Updating bank receipts, Bankers Automated Clearing System (BACS) bank giro credit Clearing House Automated Payment

System (CHAPS) funds transfers

updating cash book from details of transactions that appear on bank statement

- ATM cards





Written evidence



Checklist Score

Yes No Learner updates cashbook, direct debit and standing order schedules by:

Updating cash book by entering details and

references of bank payments such as:

by standing order

direct debit

Bankers Automated Clearing System (BACS)

Clearing House Automated Payment System (CHAPS)

Observation


Proper updating of the cashbook from the bank statement, direct debit and

standing order schedules

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Learning Outcome 4.3: Prepare a bank reconciliation statement

Preparing bank reconciliation statement : Balance as per adjusted

cash book Unpresentedcheques Uncredited cheques

Reconcile with balance as per bank statement.

o Brainstorming

o Observation

o Group discussion


o Demonstration

- Computer

- Bank statement

- Cashbook


- Spreadsheets

software

- Papers

- ATM cards





Written evidence





Proper preparation of a bank reconciliation statement

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Checklist Score

Yes No

Learner prepares a bank reconciliation statement showing full details of unpresentedcheques and bank lodgements by:

Reconciling balances as per bank statement

Observation



Muneza ltd is a private company producing banana juice and it is located in Ruharambuga Sector, Nyamasheke District, Western Province. Muneza ltd, for increasing its profitability and share market, would like to introduce a new product responding well to the clients’ needs. The SWOT analysis made has shown that the company is facing a challenge of not having a qualified accountant specifically for bank reconciliation. For Muneza ltd reconciling a bank account should have avoided the loss incurred during the previous periods. The balance of a bank account in Muneza ltd books have never matched the actual balance from its bank statement. Bank reconciliation could have helped to identify discrepancies and helped to find the cause and make an adjustment to its books. For the above mentioned reason, as qualified accountant you are requested to perform bank reconciliation The accountant has to perform the following tasks: - Trace deposits in transit - Identify outstanding checks - Verify bank charges and credits Task must be completed within 2months Resources: • Related books and online resources • Cashbook • Bank Statement


Calculator Bank statements List of the defaulted

students and the outstanding amount

List of creditors and the outstanding amount

Bank slips Papers Pens Computer

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Checklist Score

Yes No

Indicator: Receipts and payments details are entered from relevant primary records into the cashbook

types of cash book

Simple cash book


Three –column cashbook

Petty cash book

Indicator: Settlement discounts are entered to relevant customer and supplier accounts

Calculation of:

Net price

Trade discount

Settlement discount

Value Added Tax

Invoice/credit note

Total amount due

Posting

journal

Ledger

Indicator: sales tax is entered as VAT applicable

Sales tax is entered By correct date

Computing cash sales and sales tax :

Zero tax

Exempted tax

Export tax

Cash sales VAT included /excluded VAT

Indicator:cashbook is totalled and balanced

Drawing up a Cash Book

Recording Cash paid into the bank using folio column

Indicator:Discrepancies are identified

Identification of discrepancies

Correcting the discrepancies

Indicator: The note month-end balance is corrected on the bank statement

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Bank statement

Cashbook

Indicator: transaction is checked both in the company’s records and on the bank statement

Ticking off the items:

Cashbook

Bank statement

Indicator: The reason why the two records don't match is identified

Discrepancies :

Directs debits

Directs credits

Unpresentedcheque (Withdraw in Transit

Accredits cheque (Deposits in Transit

Clerical errors

Dishonouredcheque

Indicator: Bank balance is increased and decreased

Direct credit:

Deposit funds at an ATM

Online payment

Transfer

Standing order receipt

Direct debits:

Online payment

Bank charges

Standing order payment

Indicator: Errors crept is identified in cash books Overcasting debits/credit column in the cash book


Double recording

wrong amount recorded

Indicator: Balance per cash books is adjusted Adjusting cash book

Indicator: Individual items is efficient checked on the bank statement accurately against the

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Checklist Score

Yes No

Indicator: bank reconciliation statement is prepared

Cashbook and bank statement is balanced

Non discrepancies

Non errors

cashbook to identify differences

Ticking off items

Cash book

Bank statement

Indicator: Cashbook is updated from the bank statement, direct debit and standing order schedules

Updating cash book:

Directs debits

Directs credits

Clerical errors

Dishonouredcheque

Indicator: bank reconciliation statement is prepared

Reconciling balances as per bank statement:

Unpresentedcheque (Withdraw in Transit

Accredits cheque (Deposits in Transit

Observation

Observation

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Checklist Score

Yes No

Indicator: Trace deposits in transit

Cashbook and bank statement is equally

Errors are corrected

Discrepancies are adjusted

Indicator: Outstanding checks are compared

Outstanding checks are identified


Time required

Observation

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A C C C A 4 0 1 - MAINTAINING CONTROL ACCOUNTS

ACCCA401 Maintain control accounts


Credits: 4 40




Purpose statement

This module describes the skills, knowledge and attitude required to maintain control accounts. It is



this module, learners will be able to demonstrate the understanding of the control accounts, review

journal, and analyze a general ledger. Qualified learners deemed competent to this competency may

work alone or with others on routine tasks within financial and non-financial institutions, Supermarkets,

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Non-government organizations (NGO) and Government institutions and other business enterprises

related under minimum supervision.


Not applicable







1. Demonstrate the understanding of the

control account

1.1. Proper description of the purpose of control accounts as a checking device to aid management and help identify book-keeping errors 1.2 Proper description of the specific purpose of the

following control accounts such as sales ledger , purchase ledger, sales tax account

1.3 Proper description of the importance of reconciling the Sales and Purchase ledger control accounts regularly

1.4 Proper description of the usefulness of an aged debtor analysis for monitoring debtors

1.5 Proper description of the need to deal with discrepancies quickly and professionally

1.6 Proper identification of type of basic accounting documents

2. Review Journal

2.1.Proper checking of journal entries according to accounting principles. 2.2 Proper comparing of data entries according to account used and basic documents. 2.3 correct identification of discrepancies on data entrees. 2.4 proper providing proposal adjustment of entrees according to identified discrepancies.

3. Analyse general Ledger

3.1. proper reviewing of data entries into individual accounts in accordance with organizational policy and procedures, and accounting requirements 3.2 proper preparation of schedules of accounts for

400 | P a g e

reconciliation purposes, in accordance with organizational requirements 3.3. proper following of internal control procedures to check the accuracy of the accounting records and prevent errors 3.4 Proper reviewing of accounts reconciliation according to the journal entries. 3.5 Proper providing proposal adjustment of entries according to identified discrepancies. 3.6. Correct Confirmation of accounts balance with third party

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Learning Outcome 1.1:Determine the purpose of control accounts as a checking device to aid

management and help identify book-keeping errors

Defining the control account

Purpose of control accounts

Identifying types of control Accounts receivable

control account Accounts payable

control account

o Oral presentation on defining the control account

o Discussion group on purpose of control account

o Brainstorming on types of control account

- Marker pen

- Chalks

- Accounting books

- Black/white board - Flip chart


LU 1:Demonstrate the understanding of control account

1

Learning Outcomes:

1. Determine the purpose of control accounts as a checking device to aid management and help identify book-keeping errors

2. Determine the specific purpose of the control accounts such as sales ledger , purchase ledger, sales tax account

3. Determine the importance of reconciling the Sales and Purchase ledger control accounts regularly

4. Determine the usefulness of an aged debtor analysis for monitoring debtors

5. Deal with discrepancies 6. Identify basic documents

10 Hours


Resources


Proper description of the purpose of control accounts as a checking device to aid

management and help identify book-keeping errors

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performance criterion has been achieve


Written evidence

Performance Evidence



Matching

Self-assessment exercise

Checklist Score

Yes No

Define Control accounts

Describe the purpose of control accounts

Identify types of control accounts:

Accounts receivable control account

Accounts payable control account

Observation

Learning Outcome 1.2: Determine the specific purpose of the control accounts such as sales

ledger , purchase ledger, sales tax account

Description of the specific control accounts : sales ledger

control account purchase ledger

control account sales tax control

account

Purpose of the specific

o Oral presentation on description of specific control accounts

o Discussion group on purpose of the specific control account

- Marker pen

- Chalks

- Accounting books

- Black/white board

- Flip chart

- Projector


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control accounts sales ledger

control account purchase ledger

control account sales tax control

account

- Computer

- Vision aid





Written evidence


Multiple choice questions True-False questions Matching Self-assessment exercise

Checklist Score

Yes No

Describe the specific control account

Sales ledger control account

Purchase ledger control account

Sales tax control account

Determine the purpose of the specific control accounts

Observation


Proper determination of the specific purpose of the

ing control accounts such as sales ledger , purchase ledger, sales tax account

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Learning Outcome 1.3: Determine the importance of reconciling the Sales and Purchase

ledger control accounts regularly

Importance of sales

account control

reconciliation

Importance of

purchase ledger

account control

reconciliation

o Group discussion on the

importance of sales accounts

control reconciliation

o Oral presentation on the

importance of purchase ledger

accounts control

- Marker pen

- Chalks

- Accounting books

- Black/white board

- Flip chart

- Projector

- Computer

- Vision aid





Written evidence


Multiple choice questions True-False questions Self-assessment exercise

Checklist Score

Yes No

The importance of control accounts

The Importance of purchase ledger account control reconciliation



Proper description of the importance of reconciling the Sales and Purchase

ledger control accounts regularly

405 | P a g e

Observation

Learning Outcome 1.4:Determine the usefulness of an aged debtor analysis for monitoring

debtors

Defining aged debtors

Analysis of aged

debtors

Aging schedule

Customers payment

period

Current due amount

Past due amount

Aged debtors report

content

Name of the

customer

Amount of money

owed by the

customer

How long the

customer has owed

the money

The credit limit

The expected date

of full payment


usefulness aged debtors

analysis

o Oral presentation on aged

debtor analysis

o Practical exercise on aged

debtors reporting

- Marker pen

- Chalks

- Accounting books

- Black/white board

- Flip chart

- Projector

- Computer

- Vision aid

- Aged debtors report

template




Proper description of the usefulness of an aged debtor analysis for monitoring

debtors

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Written evidence


Multiple choice questions True-False questions Self-assessment questions

Checklist Score

Yes No

Define aged debtors

Analyze aged debtors:

Aging schedule

Customers

payment period

Current due amount

Past due amount

Report aged debtors:

Name of the customer

Amount of

money owed by the customer

How long the customer has owed the money

The credit limit

The expected date of full payment

Observation

Learning Outcome 1.5:Deal with discrepancies

Comparing the

balances of control

accounts and

subsidiary ledger

o Group discussion on the causes

of discrepancies and how to

deal with them

o Oral presentation on causes of

- Marker pen

- Chalks

- Accounting books


407 | P a g e

accounts

Identifying the causes

of the discrepancies

Correcting errors

discrepancies and how to deal

with them

o Practical exercise on identifying

errors

- Black/white board

- Flip chart

- Projector

- Computer

- Vision aid





Written evidence



Checklist Score

Yes No

Compare the balance of control accounts and subsidiary ledger accounts

Identify the causes of the discrepancies

Correct errors

Observation


Proper descriptionof the need to deal with discrepancies quickly and

professionally

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Learning Outcome 1.6: Identify basic documents

Description of main

documents of

accounting

Balance sheet

Income

statement

Cash flow

statement

Description of source

accounting documents

Bank statement

Cash register

Credit card receipt

Packing slips

Sales order

Purchase order

Supplier invoice

Credit note

Debit note

Payment voucher

Petty cash voucher

Description of types of

basic documents

Cash memo

Invoice and bill

Receipt

Pay in slip

Cheque

Debit note

Credit note

Vouchers

Deciding whether a

document needs to be filed.

Categorising the


description of main basic


o Discussion group on basic


o Brainstorming on basic


- Marker pen

- Chalks

- Accounting books

- Black/white board

- Flip chart


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documents that need to be

filed

Alphabetically

(A,B,C,D)

Numerical

(1,2,3,4)

Chronological

(Jan, Feb, Mar

Filing the documents





Written evidence


Multiple choice questions True-False questions Self- assessment exercise

Checklist Score

Yes No

Describe main documents of accounting:

Balance sheet

Income statement

Cash flow statement

Describe accounting source documents :

Bank statement

Cash register

Credit card receipt

Packing slips

Sales order

Purchase order Supplier invoice

Credit note


Proper identification of type of basic accounting documents

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Debit note

Payment voucher

Describe petty cash vouchers

Describe types of basic accounting documents:

Cash memo

Invoice and bill

Receipt

Pay in slip

Cheque

Debit note

Credit note

Cash Petty Vouchers

Observation

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Learning Outcome 2.1:Check the journal entries according to accounting principles

Checking accounts

name

Checking amount

Checking whether

recorded amount is in

ether in credit or debit

o Oral presentation on checking

journal entries

o Discussion group on checking

journal data entries

o Brainstorming on journal

entries checking

Marker pen

Chalks

Accounting books

Black/white board

Flip chart




LU 2: Review Journal

2

Learning Outcomes:

1. Check the journal entries according to accounting principles 2. Compare data entries according to account used and basic

documents 3. Identify discrepancies on data entries. 4. Provide adjustment proposal of entries according to identified

discrepancies.

10 Hours



Proper checking of journal entries according to accounting principles

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Written evidence


Multiple choice questions True-False questions Self-assessment

Checklist Score

Yes No

Check account name

Account amount

Check the debit and credit of the recorded amount

Observation

Learning Outcome 2.2:Compare data entries according to account used and basic documents

Identifying the type of

transaction

Verifying the source

document used

Verifying the amount


comparing data entries

o Discussion group on verifying

source documents

- Marker pen

- Chalks

- Accounting books

- Black/white board

- Flip chart

- Projector

- Computer

- Vision aid




Proper comparing of data entries according to account used and basic

documents

413 | P a g e




Written evidence



Checklist Score

Yes No

Identify the type of the transaction

Indicate the source document used

Verify the amount

Observation

Learning Outcome 2.3: Identify discrepancies on data entries.

Comparing the data

entries with the source

documents

Verifying the amount

on data entries and on

source document

Taking corrective

action

Providing the proof of

the discrepancies


identifying of discrepancies


identifying of discrepancies

- Marker pen

- Chalks

- Accounting books

- Black/white board

- Flip chart

- Projector

- Computer

- Vision aid



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Written evidence


Multiple choice questions True-False questions Self –assessment

Checklist Score

Yes No

To identify the discrepancy in amount

To identify the discrepancy in accounts

To identify discrepancies in source document used

Observation

Learning Outcome 2.4: Provide adjustment proposal of entries according to identified

discrepancies.


Correct identification of discrepancies on data entries


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Proposing the adjustments

of the discrepancies

o Group discussion on discrepancies adjustment

o Oral presentation on discrepancies adjustment

o Practical exercise on discrepancy adjustment

- Marker pen

- Chalks

- Accounting books

- Black/white board

- Flip chart

- Projector

- Computer

- Vision aid




Checklist Score

Yes No

Correct the discrepancies in amount

Correct the discrepancies in source document used

Correct the discrepancies in amount

Observation


Proper providing proposal adjustment of entrees according to identified

discrepancies.

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Learning Outcome 3.1:Review data entries into individual accounts in accordance with

organizational policy and procedures, and accounting requirements

Reviewing of journal

transactions

Reviewing of general

ledger

Identification of types of

discrepancies

o Demonstration on reviewing of

journal transaction

o Practical exercises on reviewing

general ledger

o Brainstorming on types of

discrepancies

- Accounting books

- Journals

- Vision aids

- Papers

- Pens

- general ledger

- Cash book


LU 3:Analyse general Ledger

3

Learning Outcomes:

1. Review data entries into individual accounts in accordance with organizational policy and procedures, and accounting requirements

2. Prepare schedules of accounts for reconciliation purposes, in accordance with organizational requirements

3. Follow internal control procedures to check the accuracy of the accounting records and prevent errors

4. Review accounts reconciliation according to the journal entries. 5. Provide proposal adjustment of entries according to identified

discrepancies. 6. Confirm accounts balance with third party

20 Hours


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Written evidence




Self-assessment

Checklist Score

Yes No

Review journal transaction

Review general ledger

Identify types of discrepancies:

Record Keeping Errors

Observation

Learning Outcome 3.2: Prepare schedules of accounts for reconciliation purposes, in

accordance with organizational requirements

Preparation of account schedules

Identification of accounts types

Identification of types discrepancies : Record Keeping Errors:

o Demonstration on reviewing of reconciliation account

o Practical exercises on Identification of accounts types

Accounting books -Journal book -Vision aids -Papers -Pens


Proper reviewing of data entries into individual accounts in accordance with

organizational policy and procedures, and accounting requirements


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Counting errors Data entry errors Inaccurate

documentation

Handling Errors:

Items stored in the wrong locations

Damaged stock not reported

Incorrect number of items being picked

Items given wrong code numbers

o Brainstorming on reviewing of identification of types discrepancies





Written evidence





Checklist Score

Yes No

Identify accounts types

Prepare account schedules

Identify types of discrepancies

Observation


Proper preparation of schedules of accounts for reconciliation purposes, in


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Learning Outcome 3.3. Follow internal control procedures to check the accuracy of the

accounting records and prevent errors

Description of internal control procedures

Identification of Internal Control Procedures for Accounts Receivable Receiving Purchase

Order from Customer Creating a sales order Preparing sales invoice Posting the accounts

receivable ledger

Internal control procedures for accounts Payable Receiving

documentation Posting the purchase

journal Posting the account

payable ledger Preparation of

payment Posting cash

disbursement

o Oral presentation on description internal control procedures

o Practical exercises on Identification of Internal Control Procedures for Accounts Receivable

o Practical exercises on Internal control procedures for accounts Payable

o Oral presentation on account payable




performance criterion has been achieved




Proper following of internal control procedures to check the accuracy of the

accounting records and prevent errors

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Written evidence



Checklist Score

Yes No

Describe internal control procedures

Identify Internal Control procedures for Accounts receivable:

Receiving Purchase Order from Customer

Creating a sales order

Preparing sales invoice

Posting the accounts receivable

Ledger

Identify Internal control procedures for accounts Payable:

Receiving documentation

Posting the purchase journal

Posting the account payable ledger

Preparation of payment

Posting cash disbursement

Observation

Learning Outcome 3.4.Review accounts reconciliation according to the journal entries.

Identification of methods to reconcile accounts : Documentation review Analytic review

Identification of best practices of reconciliation accounts

o Demonstration on identification of ways to reconcile account

o Practical exercises on Identification of best practices of reconciliation accounts




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Written evidence





Checklist Score

Yes No

Identify methods to reconcile accounts

Identify best practices of accounts reconciliation

Observation

Learning Outcome 3.5. Provide proposal adjustment of entries according to identified

discrepancies.

Identification of accounts which need adjustment

Adjustment of journal entries

o Presentation on Development of report




Proper reviewing of accounts reconciliation according to the journal entries


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Written evidence

Performance Evidence



Self-assessment

Checklist Score

Yes No

Identify accounts which need adjustment

Adjust journal entries

Observation

Learning Outcome 3.6 Confirm accounts balance with third party

Definition of the Confirmation Process

Identification of steps in confirmation process

Identifying Standard form contents to confirm account Balance

Designing confirmation request

o Brainstorming on confirmation process

o Demonstration on Designing the Confirmation Request




Proper providing proposal adjustment of entries according to identified

discrepancies


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Written evidence





Checklist Score

Yes No

Describe the process of balance confirmation with the third party

Identifying a standard form contents to confirm account balance

Design a confirmation request

Observation


Correct Confirmation of accounts balance with third party

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Kombo Sugar factory has its main office and factory along Kigali Gatuna road started processing sugar as its main product in 1997. The processing of sugar simultaneously produces two by-products namely, Molasses and methanol for industrial use hence the company sales three products. The main raw-material is sugarcane for which 20% is harvested from its own 10 hectare farm with the rest 80% being bought from private sugarcane out growers. The private sugarcane out growers are spread across the 30 Districts of Rwanda and supplies the sugarcane to the factory through District collection centers. At each Districts there are at least 120 private outgrowers. Payments are made on 90 days credit terms and is through Bank of Kigali account of main office operated at District branches. At each District headquarter there is a factory liaison officer who maintains records of deliveries by the private out growers and submits the same records to main office. Sale of sugar is through distributors spread across the four provinces of Rwanda and collection is on 60 days credit terms. Sales for molasses and methanol is a straight forward exercise as there are only two customers who are the breweries. There has been increasing complains at main office arising from the District liaison officers who don't have accurate records of customers balances. Furthermore the main office is unable to confirm the balances especially of the more than 120 private outgrowers from the district. This has caused some outgrowers to divert their sugarcane to their competitors in the neighboring countries. Therefore, the management would like to hire an accountant to provide a technical assistance to maintain control accounts with the following specifications:

Demonstrate the understanding of the control

accounts

Review Journals


Calculator

Papers

Computer

Accounting software

Pens

Ruler

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Analyse general Ledger

The task must be completed within 5 hours

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Assesment Criterion 1: Quality of process

Checklist Score

Yes No

Indicator: Purpose of control accounts is described as a checking device to aid management and help identify book-keeping errors

Definition of Control accounts

Description of the purpose of control accounts

Identification of types of control account:

Accounts receivable control account

Accounts payable control account

The specific purpose of the following control accounts is described such as sales ledger , purchase ledger, sales tax account

Indicator: The specific purpose of the following control accounts is described such as sales ledger , purchase ledger, sales tax account

Description of the specific control accounts:

sales ledger control account

purchase ledger control account

sales tax control account

Determination of the purpose of the specific control accounts:

sales ledger control account

purchase ledger control account

sales tax control account

Indicator: The importance of reconciling the Sales and Purchase ledger control accounts regularly is described


The Importance of sales and purchase ledger control accounts reconciliation


Indicator: The usefulness of an aged debtor analysis is described for debtor monitoring

Definition of aged debtors

Analyzing aged debtors Aging schedule

Customers payment period

Current due amount

Past due amount

Reporting of aged debtors:

Name of the customer

Amount of money

owed by the customer

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How long the customer has owed the money

The credit limit

The expected date of full payment

Definition of aged debtors

Analyzing aged debtors Aging schedule

Indicator : Types of basic accounting documents are identified

Description of accounting source documents:

Bank statement

Cash register

Credit card receipt

Packing slips

Sales order

Purchase order

Supplier invoice

Credit note

Debit note

Payment voucher

Description of petty cash vouchers

Description of types of basic accounting documents

Observation


Checklist Score

Yes No

Indicator: Journal entries are checked according to accounting principles

Checking of account name

Account amount

Checking the debit and credit of the recorded amount

Checking of account name

Indicator : Data entries are compared according to account used and basic documents

Identification of the type of the transaction

Indicating the source document used

Verification of the amount

Indicator: Discrepancies on data entrees are identified.

Identification of the discrepancy in amount

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Identification of the discrepancy in accounts

To identification discrepancies in source document used

Observation


Checklist Score

Yes No

Indicator: Control accounts are described

control accounts described

Indicator: Journal well reviewed

Journal well reviewed

Indicator: General ledgers are analyzed

A Filled General ledger

Observation

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A C C C R 4 0 1 - PROVIDING BASIC COST AND REVENUE INFORMATION

ACCCR401 Provide Basic Cost and Revenue Information


Credits: 3 30




Purpose statement

This module describes the skills, knowledge and attitude required to Provide Basic Cost and Revenue

Information It is intended for learners who have successfully completed the TVET Certificate III in

Accounting or its equivalent and pursuing TVET Certificate IV in Accounting or other related

qualifications. At the end of this module, learners will be able to Use the cost recording system to record

or extract data, Record and analyze cost Information, Provide information on actual and expected costs.

Qualified learners deemed competent to this competency may work alone or with others on routine

tasks within financial and non-financial institutions, Supermarkets, Non-government organizations

(NGO) and Government institutions and other business enterprises related under minimum supervision.

430 | P a g e


Not applicable.







1. Use the cost recording

system to record or

extract data

1.1 Proper Identifying and clarifying of information requirements according to organizational standard

1.2 Proper extracting of income and expenditure details from relevant sources

1.3 Accurate calculating and coding of cost information for materials, labour and expenses

1.4 Proper classification of cost concept accordingly the organisation structures

1.5 Proper distinguishing of fixed, variable and semi variable overheads

1.6 Suitable calculating of stock valuations using appropriate methods.

2. Record and analyse

cost Information

2.1 Proper recording of cost information for material, labour and expenses in accordance with the organisation’s costing procedures.

2.2 Suitable analysing of cost information for material, labour and expenses in accordance with the organisation’s costing procedures..

2.3 Proper describing of the behaviour of these costs: Fixed, Variable, Semi-variable, and Stepped.

2.4 Right recording of cost information using these costingsystems: Job, Batch, Unit, Process and Service.

3. Provide information

on actual and expected

costs

3.1 Proper identifying any discrepancies and refer to an appropriate person accordingly to the organisation policy and procedures

3.2 Adequate comparing of actual and expected costs accordingly to the organisational business plan

3.3 proper providing any discrepancies and refer or report to an appropriate person accordingly to the organisation policy and procedures

3.4 Accurate Communicating with relevant staff to resolve any queries in overhead cost data.

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Learning Outcome 1.1: Identify information requirements according to organizational standard

Description of the nature of cost : Direct cost Indirect cost

Identification of the source of cost information : Invoice Contract minutes

o Group discussion on description of the nature of cost

o Brainstorming on identification of the source of cost information

o Presentation on Description of the nature of cost





LU 1: Use the cost recording system to record or extract data

1

Learning Outcomes:

1. Identify information requirements according to organizational standard

2. Extract income and expenditure details from relevant sources 3. Calculate and assign code of cost information for materials,

labour and expenses 4. Classify cost concept accordingly the organization structures 5. Distinguish fixed, variable and semi variable overheads 6. Calculate stock valuations using appropriate methods

10 Hours


Resources


Proper Identifying and clarifying of information requirements according to

organizational standard

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Written evidence



Role play

Self -assessment

Checklist Score

Yes No

Learner describes the nature of cost such as:

Direct cost

Indirect cost

Learner identifies the source of cost information such as:

Invoice

Contract

minutes

Observation

Learning Outcome 1.2: Extract income and expenditure details from relevant sources

Definition of income and expenditure

The nature of income and expenditure

Identification the type of income Earned income Portfolio income Passive Income

Identification of the type of expenditure : Capital Expenditure Revenue Expenditure

o Group discussion on The nature of income and expenditure

o Brainstorming on Identification the type of income

o Aral presentation on identification of the type of expenditure





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Deferred Revenue

Expenditure





Written evidence



Role play

Self -assessment

Checklist Score

Yes No

Learner defines Income and Expenditure

Learner identifies the nature of income and expenditure

Learner identifies the type of expenditure such as :

Capital Expenditure

Revenue Expenditure

Deferred Revenue Expenditure

Learner Identifies the type of income such as :

Earned income

Portfolio income

Passive Income

Observation


Proper extracting of income and expenditure details from relevant sources

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Learning Outcome 1.3: Calculate and assign code of cost information for materials, labour and

expenses

Description of types of costing : Absorption costing Marginal costing Historical costing

Standard costing

Calculating the cost of manufactured product : using formula

Calculating an hourly rate : using formula

Calculating Break Even : Using formula

Description of different methods of coding cost :

Straight Numbering Method

Number Blocks Memoric Method Decimal Method Field Method with

Numerical Codes

Combination of Symbol

and Numbers

o Group discussion on Description of types of costing

o practical exercise on Calculating the cost of manufactured product, Calculating an hourly rate and Calculating Break Even

o Presentation on description of different methods of coding cost

o Practical exercise on description of different methods of coding cost




Calculator




Accurate calculating and coding of cost information for materials, labour and

expenses

435 | P a g e




Written evidence



Role play

Self -assessment

Checklist Score

Yes No

Learner describes types of costing such as:

Absorption costing

Marginal costing

Historical costing

Standard costing

Learner uses formula to calculate:

the cost of manufactured product

An hour rate

Break even

Learner describes different methods of coding cost such as :


Number Blocks

Memoric Method

Decimal Method

Field Method with Numerical Codes

Combination of Symbol and Numbers

Observation

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Learning Outcome 1.4: Classify cost concept accordingly the organisation structures

Description of cost concept

Marginal Cost Fixed cost variable cost Total cost Average Cost

Classification of the cost basis on :

Elements or Nature Material Labor Expenses

Function Manufacturing Administrative Selling and distribution

Behaviour Fixed Variable Semi-variable

Decision making Relevant and irrelevant Avoidable and

unavoidable Opportunity Marginal different

controllability controllable uncontrollable

o Group discussion on description of cost concept

o Practical exercise on classification of the cost

o Presentation on description of different methods of coding cost

o Practical exercise on Classification of the cost







Proper classification of cost concept accordingly the organisation structures

437 | P a g e




Written evidence



Role play

Self -assessment

Checklist Score

Yes No

Learner describes cost concept such as:

Marginal Cost

Fixed cost

variable cost

Total cost

Average Cost

Learner classifies the cost basis on :

Elements or Nature

Material

Labor

Expenses

Behaviour

Fixed

Variable

Semi-variable

Decision making

Relevant and irrelevant

Avoidable and unavoidable

Opportunity

Marginal

Different

Controllability

controllable

uncontrollable

Observation

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Learning Outcome 1.5: Distinguish fixed, variable and semi variable overheads

Description of semi variable overheads cost

Differentiating of the cost fixed ,variables and semi variable overheads

o Group discussion on Differentiating of the cost fixed ,variables and semi variable overheads

o Practical exercise on description of semi variable overheads cost

o Practical exercise on Differentiating of the cost fixed ,variables and semi variable overheads








Written evidence



Role play

Self -assessment



Proper distinguishing of fixed, variable and semi variable overheads

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Checklist Score

Yes No

Learner describes semi-variable overheads cost :

Learner differentiates the cost fixed, variables and semi variables overheads

Observation

Learning Outcome 1.6: Calculate stock valuations using appropriate methods.

Description of stock evaluation methods : Last in first out (LIFO) First in first out FIFO Weighted average

Identification of Cons and pros of stock evaluation methods : Last in first out (LIFO) First in first out FIFO Weighted average

o Group discussion on Description of stock evaluation methods

o Practical exercise on Identification of Cons and pros of stock evaluation methods



- Computer - Projector - Pen - Calculator






Resources


Suitable calculating of stock valuations using appropriate methods

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Written evidence Multiple choice questions


Role play

Self –assessment

Checklist Score

Yes No

Learner describes stock evaluation methods such as :

Last in first out (LIFO)

First in first out FIFO

Weighted average

Learner identifies cons and pros of stock evaluation methods

Last in first out (LIFO)

First in first out FIFO

Weighted average

Observation

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Learning Outcome 2.1: Record cost information for material, labour and expenses in accordance

with the organisation’s costing procedures

Identification of Elements of cost Materials Labour Overheads

(others expenses)

Identification of cost allocation methods

Direct labor Machine time Square footage Sales Profits Headcount

Recording cost information for:

Direct and Indirect Materials

Direct and indirect Labor

Overhead

o Presentation on Identification of Elements of cost

o Practical exercises on Identification of cost allocation methods

o Brainstorming on Recording cost




Costs accounting book

LU 2: Record and analyse cost Information

2

Learning Outcomes:

1. Record cost information for material, labour and expenses in

accordance with the organization’s costing procedures.

2. Analyse cost information for material, labour and expenses in accordance with the organization’s costing procedures..

3. Describe the behavior of costs. 4. Record cost information using costing systems: Job, Batch, Unit,

Process and Service.

10 Hours


442 | P a g e





Written evidence



Role play

Self -assessment

Checklist Score

Yes No

Learner identifies elements of cost such as :

Materials

Labour

Overheads (others expenses

Learner identifies cost allocation methods such as :

Direct labor

Machine time

Square footage

Sales

Profits

Headcount

Learner records cost information for:



Overhead

Observation


Proper recording of cost information for material, labour and expenses in

accordance with the organization’s costing procedures

443 | P a g e

Learning Outcome 2.2: Analyse cost information for material, labor and expenses in accordance

with the organization’s costing procedures.

Verification of cost information for: Material

Direct Indirect

Labor Direct Indirect

Expenses Fixed Variable

Semi-variable

o Presentation on Verification of cost information

o Practical exercises on Presentation on Verification of cost information

o Group discussion on Verification of cost information








Written evidence



Role play

Self –assessment



Suitable analysing of cost information for material, labour and expenses in

accordance with the organisation’s costing procedures

444 | P a g e

Checklist Score

Yes No

Learner records cost information for:



Overhead

Learner verifies cost information for :

Material

Direct

Indirect

Labor

Direct

Indirect

Expenses Fixed

Variable

Semi-variable

Observation

Learning Outcome 2.3: Describe the behaviour of costs

Description of types of Costs by Behavior Fixed Costs

Variable Costs

Mixed Costs

(Semi-variable)

Stepped costs

use of fixed, variable and semi-variable costs in cost analysis

o Practical exercises on Description of types of Costs by Behavior

o Group discussion use of fixed, variable and semi-variable costs in cost analysis



- Computer - Projector - Pen - Check - Credit card

Debit card


445 | P a g e





Written evidence



Role play

Self -assessment

Checklist Score

Yes No

Learner describes types of cost by behavior :

Fixed Costs

Variable Costs

Mixed Costs (Semi-variable)

Stepped costs

Learner analyses cost using fixed , variable and semi-variable costs

Observation


Proper describing of the behaviour of these costs: Fixed, Variable, Semi-variable,

and Stepped.

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Learning Outcome 2.4: Record cost information using costing systems: Job, Batch, Unit, Process and

Service

Description of

methods of costing

Job costing

Batch costing

Unit costing

Service costing

Process costing

Practical exercises on Description of methods of costing

Group discussion on Description of methods of costing



- Computer - Projector

Pen





Written evidence



Role play

Self -assessment



Right recording of cost information using these costing systems: Job, Batch, Unit,

Process and Service.

447 | P a g e

Checklist Score

Yes No

Learner analyses cost using fixed , variable and semi-variable costs

Learner describes f methods of costing such as :

Job costing

Batch costing

Unit costing

Service costing

Process costing

Observation

448 | P a g e

Learning Outcome 3.1: Identify any discrepancies and refer to an appropriate person accordingly to

the organisation policy and procedures

Definition of discrepancies

Identification of the of

discrepancies in cost accounting

Error of principle in

accounting

Error of omission

Error of original entry

Complete reversal

entries

Compensating error

Commission error


definition of

discrepancies


Identification of the of

discrepancies in cost

accounting


Actual identification of

the of discrepancies in

cost accounting




LU 3: Provide information on acttual exected costs

3

Learning Outcomes:

1. Identify any discrepancies and refer to an appropriate person accordingly to the organisation policy and procedures

2. Compare actual and expected costs accordingly to the organisational business plan

3. Provide any discrepancies and refer or report to an appropriate person accordingly to the organisation policy and procedures

4. Communicate with relevant staff to resolve any queries in overhead cost data

10 Hours


449 | P a g e





Written evidence



Role play

Self -assessment

Checklist Score

Yes No

Definition of discrepancies

Identification of the of discrepancies in cost accounting

Error of principle in accounting

Error of omission

Error of original entry

Complete reversal entries

Compensating error

Commission error

Observation


Proper identifying any discrepancies and refer to an appropriate person

accordingly to the organisation policy and procedures

450 | P a g e

Learning Outcome 3.2: Compare actual and expected costs accordingly to the organisational

business plan

The purpose of

making comparison of

Actual cost and Expected

cost

Description of

variances

Sales variances

Variable cost

variances

Fixes cost variances


The purpose of making

comparison of Actual cost and

Expected cost


Description of variances


purpose of making comparison

of Actual cost and Expected

cost








Written evidence



Role play

Self -assessment



Adequate comparing of actual and expected costs accordingly to the

organisational business plan

451 | P a g e

Checklist Score

Yes No

Learner define the purpose of making comparison of actual cost and expected cost

Learner describes variances such as :

Sales variances

Variable cost variances

Fixes cost variances

Observation

Learning Outcome 3.3: Provide any discrepancies and refer or report to an appropriate person

accordingly to the organization policy and procedures

Identification of the cause discrepancies of actual cost and expected cost

Reconciling discrepancies

Adjustment of discrepancies of actual cost and expected cost

o Oral presentation on identification of the cause discrepancies of actual cost and expected cost

o Practical exercises on Reconciling discrepancies

Group discussion on Adjustment of discrepancies of actual cost and expected cost










Proper providing any discrepancies and refer or report to an appropriate person

accordingly to the organisation policy and procedures

452 | P a g e


Written evidence



Role play

Self -assessment

Checklist Score

Yes No

Learner identifies the cause of discrepancies of actual cost and expected cost

Learner reconciles discrepancies

Learner adjusts discrepancies of actual cost and expected cost

Observation

Learning Outcome 3.4 Communicate with relevant staff to resolve any queries in overhead cost data

Identification of the key staff

Preparation and

interpreting actual cost and

expected cost

Basic structures/policies for internal commutation

Oral presentation on Identification of the key staff

Practical exercises on

Preparation and interpreting

actual cost and expected cost

Group discussion on Basic structures/policies for internal commutation







453 | P a g e




Written evidence



Role play

Self -assessment

Checklist Score

Yes No

Learner identifies the key staff

Learner prepares and interprets actual cost and expected cost report

Learner must apply basic structures/policies for internal commutation

Observation



ASAR ltd is a company located in Kicukiro District, and it produces 3 types of PIZZA (A, B and C). After operating one month, the owner finds that they make 210.000 PIZZA and the company incurred 4.200.000 frw for direct materials (PIZZA dough, Cheese, and other ingredients), 3.150.000 for direct labor and 8.400.000 frw for overheads (rent, utilities, insurance, depreciation of Pizza Ovens, supervisor salary). The direct materials and direct Labor are variable costs and 40% of overheads are fixed and the sales price per Pizza is 150 frw. The owner wants to increase the production to 260 000 PIZZA next month. The percentage of cost and revenue for A, B and C are respectively 25%, 40% and 35%.


Related books Computer Printer Cartridges Staples remover Pen Papers


Accurate Communicating with relevant staff to resolve any queries in overhead

cost data.

454 | P a g e

ASAR is not able to determine the cost incurred for its various products and the revenue of each product. Therefore ASAR doesn’t have the elements of analysis for the cost and revenue for its products. As qualified accountant you are requested to provide basic cost and revenue information for ASAR Ltd. The task should meet the following specifications

Use the cost recording system to record or extract data

Record and analyse cost and revenue Information

Task must be completed within 3 hours


Checklist Score

Yes No

Indicator: The cost and revenue information are identified, clarified and analysed

Identification of the source of cost information :

Invoice

Purchase order

Contract

Identification of the nature of cost

Direct cost

Indirect cost

Variable cost

Semi-variable expenses

Identification of the nature of income:

Earned income

Portfolio income

Passive Income

Costs are identified and classified by behaviour:

Cost behavior

Fixed cost

Variable cost

Semi-variable cost

Indicator: Cost information for material, labour and overheads are calculated and well recoded

Journal

General ledger

Cost sheet

Indicator: Income and expenditure details are extracted from relevant sources

Nature of income

Earned income

455 | P a g e

Portfolio income

Passive Income

Types of expenditure:

Capital Expenditure

Revenue Expenditure

Deferred Revenue Expenditure

Observation


Checklist Score

Yes No

Indicator: The cost recording system is well used to record and extract data

Record system

Cost allocation :

Direct

Methods:

Step-down

Reciprocal

Recording Cost and revenue


Checklist Score

Yes No

Indicator: The cost recording system is used to record and extract data

Record system

Indicator: cost and revenue Information are recorded and analysed

Detailed costs

Book records for income and expenditure


Time required

Observation

456 | P a g e

Reference books: 1. www.principlesofaccounting/managerial-cost-accounting

2. Accounting principles published by WILLY & Sons , Canada

3. Fundamental Accounting Principles , Published by : John J. Wild, KENW Show ; Barbara

Cleopetta

4. Cost Management ,published by Don R HONSEN;MARYANNE N.MOWEN

5. Cost Accounting – fourth Edition, Published by NICKAEL W. WABEL; EDOUARD B. Deaken

6. Managerial accounting, published by Roy Corrison- DBA, CPA; Eric WORREEN – PhD , CMA;

Peter C. BREWEN, PhD, CPA

http://www.principlesofaccounting/managerial-cost-accounting

457 | P a g e

A C C F D 4 0 1 - MAINTAINING RECORDS AND FINANCIAL DOCUMENTS

ACCFD401 Maintain records and financial documents


Credits: 3 30




Purpose statement

This module describes the skills, knowledge and attitude required to maintain records and financial

documents. It is intended for learners who have successfully completed the TVET Certificate III in


qualifications. At the end of this module, learners will be able to prepare and record financial

documents, maintain daily financial records, Maintain general ledger and Monitor cash control.

Qualified learners deemed competent to this competency may work alone or with others on routine

tasks within financial and non-financial institutions, Supermarkets, Non-government organizations

(NGO) and Government institutions and other business enterprises related under minimum supervision.

458 | P a g e


Not applicable.


Learning units describe the essential outcomes of a competence. Performance criteria describe the required performance needed to demonstrate achievement of the learning unit.



1. Prepare and record

financial documents

1.1. Proper Preparation of the financial documents to be sent to customers and suppliers

1.2. Proper Entering of financial documents into the appropriate books of prime entry

1.3. Correct Processing of payments from customers 1.4. Correct Processing of suppliers’ invoices and credit notes

2. Maintain daily financial

records

2.1 Proper maintaining daily financial records in accordance with organizational requirements for accounting purposes

2.2 proper identifying and rectifying of discrepancies or errors in documentation or transactions to designated persons in accordance with organizational requirements

2.3 Accurate crediting and debiting of transactions and promptly enter into journals in accordance with organizational requirements

3. Maintain general ledger 3.1.Proper maintaining of general ledger in accordance with organizational requirements

3.2.Proper posting of transactions into general ledger in accordance with organizational reporting requirements

3.3.Proper reconciliation of systems for accounts payable and receivable with general ledger

3.4. Accurate preparation of trial balance from general ledger in accordance with organizational requirements

3. Monitor cash control 4.1. Proper ensuring of cash flow is accurately accounted for in accordance with organizational requirements

4.2. Right making and receiving of payments in accordance with organizational requirements

4.3.Careful following -up and collecting of outstanding accounts within designated time lines

4.4. Proper checking of payment documentation for accuracy of information and dispatch to creditors within designated time line

459 | P a g e

Learning Outcome 1.1:Prepare the financial documents to be sent to customers and suppliers

Identification of source documents to prepare sales invoices and credit notes Sales invoices

purchase order

delivery note sales Credit note

goods returned note

agreed disunts

Identification of source documents to prepare Payment Vouchers

Purchases Invoice

Group discussion on financial documents

Brainstorming on financial documents

- Papers - Computer - Projector - Pen - Telephone - Internet - Financial documents

samples

LU 1:Prepare and record financial documents

1

Learning Outcomes:

1. Prepare the financial documents to be sent to customers and suppliers

2. Enter financial documents into the appropriate books of prime entry

3. Process payments from customers

7 Hours


Resources

460 | P a g e

Debit note





Written evidence




Case study analysis

Self -assessment exercise

Checklist Score

Yes No

Learner identifies source documents to prepare :

Sales invoices

purchase order

delivery note

sales Credit note

Goods returned note

Agreed discounts

Payment Vouchers

Purchases Invoice

Debit note

Observation

Learning Outcome 1.2:Enter financial documents into the appropriate books of prime entry


Proper Preparation of the financial documents to be sent to customers and

suppliers

461 | P a g e

Description of main

books of prime entry

Sales day book

Purchase day

book

Sales returns day

book

Purchases returns

day book

Cash book

Petty cash book

The journal

Preparing books of

prime entry

Entering financial

documents into books

of prime entry

o Brainstorming on entering financial documents into the books of prime entry

o Group discussion on preparing books of prime entry

o Practical exercise on entering financial documents into books of prime entry

- Papers - Computer - Projector - Pen - Internet - Books of prime entry

sample - Accounting books





Written evidence




Case study analysis




Proper Entering of financial documents into the appropriate books of prime

entry

462 | P a g e

Checklist Score

Yes No

Learner describes main books of prime entry as:

Sales day book

Purchase day book



Cash book

Petty cash book

The journal

Learner Prepares books of prime entry

Learner Enters financial documents into books of prime entry

Observation

Learning Outcome 1.3:Process payments from customers

Identification of the

payment received

Name of

customers

Amount paid

Description of

payment

Checking financial

documentation

relating to payment

from customers

Invoices

o Group discussion on providing information to customer for meeting they needs

o Brainstorming on the ways used to provide customer information

o Presentation on customer information

- Papers - Computer - Projector - Pen - Internet - Accounting books


463 | P a g e

Debit or credit

note

Recording the

payments from

customer





Written evidence




Case study analysis


Checklist Score

Yes No

Leaner identifies the payment received

Name of customers

Amount paid


Learner Checks financial documentation relating to payment from customers

Invoices

Debit or credit note

Learner records the payments received from customer

Observation


Correct Processing of payments from customers

464 | P a g e

Learning Outcome 1.4.Process suppliers’ invoices and credit notes

Checking the documents Purpose of checking invoices

and credit notes describes the documents

involved in this checking process

purchase order delivery note invoice credit note goods returned note

Preparing and processing bookkeeping documents Checking the accuracy of

supplier invoices and credit notes against purchase orders, goods received and delivery notes

Checking if the agreed trade and bulk discounts have been applied accurately

Recoding supplier invoices and credit notes

o Group discussion on the purpose of checking invoices and credit note from suppliers

o Brainstorming on checking document process

o Presentation on preparing and processing bookkeeping documents

- Papers - Computer - Projector - Pen - Telephone - Internet - Invoice and

credit notes samples

- accounting books


465 | P a g e





Written evidence




Case study analysis


Checklist Score

Yes No

Learner must define the Purpose of checking invoices and credit notes

Leaner describes the documents involved in this checking process

purchase order

delivery note

Invoice

credit note

goods returned note

Learner Prepares and processes bookkeeping documents

Checking the accuracy of supplier invoices and credit notes against purchase orders, goods received and delivery notes

Checking if the agreed trade and bulk discounts have been applied accurately

Recoding supplier invoices and credit notes

Observation


Correct Processing of suppliers’ invoices and credit notes

466 | P a g e

Learning Outcome 2.1:Maintain daily financial records

Identifying source documents Receipts for

Goods Purchased with Cash Receipts for Cash Received

Sales Invoices Purchase Invoices Suppliers Invoices Supliers

Statements Bank Statements Cash Register

Tapes Bank Deposit

Slips/Forms Cheque stubs

Brainstorming on maintaining daily financial records

Group discussion on preparing general journal entries

Practical exercise on balancing accounting transaction

- Papers - Computer - Projector - Pen - Internet - Accounting books

LU 2: Maintain daily financial records

2

Learning Outcomes:

1. Maintain daily financial records 2. Identify and rectify discrepancies or errors in documentation or

transactions 3. Enter transactions into journals

7 Hours


http://www.leoisaac.com/fin/fin031.htm



467 | P a g e

Credit Card Receipts

Payroll Records

Preparing and recording general and special journal entries Sales Day Book Purchases Day

book Returns Outward

Book Returns Inward

Book Cash Book Petty Cash Book





Written evidence




Case study analysis


Checklist Score

Yes No

Learner identifies source documents

Receipts for Goods

Purchased with Cash Receipts for Cash Received

Sales Invoices

Purchase Invoices

Suppliers Invoices

Suppliers Statements

Bank Statements


Proper maintaining daily financial records in accordance with organisational

requirements for accounting purposes

468 | P a g e

Cash Register Tapes

Bank Deposit Slips/Forms

Cheque stubs

Credit Card Receipts

Payroll Records

Learner prepares and records general and special journal entries

Sales Day Book

Purchases Day book

Returns Outward Book

Returns Inward Book

Cash Book

Petty Cash Book

Observation

Learning Outcome 2.2:Identify and rectify discrepancies or errors in documentation or

transactions

Comparing source documents with recorded transactions

Finding error in recorded transactions

Rectifying errors in recorded transactions

o Group discussion on identifying and rectifying errors

o Practical exercise onidentifying and rectifying errors



- Computer - Projector - Pen - Telephone - Internet Customer care service books




Proper identification and rectification of discrepancies or errors in

documentation or transactions

469 | P a g e




Written evidence




Case study analysis


Checklist Score

Yes No

Learner must Compare source documents with recorded transactions

Learner Finds error in recorded transactions

Learner rectifies errors in recorded transactions

Observation

Learning Outcome 2.3:Enter transactions into journals

Description of the dual entity concept

Description of the nature of the accounts

Description of the rules/principles of debit and credit

o Group discussion on dual entity concept, nature of accounts, and principles of debit and credit

o Practical exercise on

debiting and crediting transactions



- Computer - Projector - Pen - Telephone - Internet - Customer care service

books



470 | P a g e




Written evidence




Case study analysis


Checklist Score

Yes No

Learner is able to describe the dual entity concept

Learner is able to describe the nature of the accounts

Learner is able to describe the rules/principles of debit and credit

Observation


Promptly entering transactions into journals

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Learning Outcome 3.1:Maintain general ledger in accordance with organizational requirement

Describing basic sections of general ledger

Assets Liabilities Income Expenses

Identifying the balances accounts of each of the basic section of the general ledger

o Group discussion on maintaining general ledger

o Oral presentation on maintaining general ledger

o Internet o Projector o White/black board o Marker pen o Chalks o Accounting books


LU 3:Maintain general ledger

3

Learning Outcomes:

1. Maintain general ledger in accordance with organizational requirement

2. Post transactions into general ledger 3. Prepare a trial balance from general ledger in accordance with

organization

8 Hours


472 | P a g e




Written evidence




Case study analysis


Checklist Score

Yes No

Learner describes basic sections of general ledger

Assets

Liabilities

Income

Expenses

Learner identifies the balances accounts of each of the basic section of the general ledger

Assets

Liabilities

Income

Expenses

Observation

Learning Outcome 3.2: Develop the design concept according to selected materialsPost transactions

into general ledger


Proper maintaining of general ledger in accordance with organizational

requirements


473 | P a g e

Entering existing balances into correct ledger accounts

Using correct procedure for balancing ledger accounts,

Distinguishing between debit and credit balances

Entering balances to be carried down, totals and balances brought down

o Group discussion on posting transactions in general ledger

o Practical exercise on entering balances to be carried down , totals and balances brought down

o Internet o Projector o White/black board o Marker pen o Chalks o Accounting books





Written evidence




Case study analysis


Checklist Score

Yes No

Learner inters existing balances into correct ledger accounts

Learner is able to balance ledger accounts

Learner differentiates debit and credit balances

Learner is able to enter balances carried down, totals and balances brought down

Measurements

Observation


Proper posting of transactions into general ledger in accordance with

organizational reporting requirements

474 | P a g e

Learning Outcome 3.3:Reconcile accounts payable and receivable with general ledger

Updating the documentation and balances of payables and receivables

Reconciling differences between the accounts receivable to the general ledger

Reconciling the differences between the accounts payable and the general ledger

o Group discussion on updating the documentation and balances of payables and receivables

o Practical exercise on reconciling the differences between the accounts payable and the general ledger

- Internet - Projector - White/black board - Marker pen - Chalks - Accounting books





Written evidence




Case study analysis




Proper reconciliation of systems for accounts payable and receivable with

general ledger

475 | P a g e

Checklist Score

Yes No

Learner updates the documentation and balances of payables and receivables accounts

Learner is able to reconcile differences between the accounts receivable to the general ledger

Learner is able to reconcile the differences between the accounts payable and the

general ledger

Muvula floor application

Siala floor application

Precise measurements

Neatness

Craftsmanship

Observation

Learning Outcome 3.4:prepare a trial balance from general ledger in accordance with

organisation

Preparing a worksheet with three columns Column for

account titles Column for debits, Column for

credits.

Filling in all the account titles and recording their balances in the appropriate debit or credit columns

Totaling the debit and credit columns

o Group discussion on preparing a trial balance

o Practical exercise on preparing a trial balance from a general ledger

- Internet - Projector - White/black board - Marker pen - Chalks - Accounting books - Template of a trial

balance


476 | P a g e

Comparing the

column totals.





Written evidence




Case study analysis


Checklist Score

Yes No

Learner prepares a worksheet of trial balance with three columns

Column for account titles

Column for debits

Column for credits

Learner is able to fill in all the account titles and records their balances in the appropriate debit or credit columns

Learner totals the debit and credit columns

Learner compares the column totals

Observation


Accurate preparation of trial balance from general ledger in accordance with

organisational requirements

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Learning Outcome 4.1: Ensure cash flow is accurately accounted

Recording of cash sales transactions

Recording of credit sales transactions

Recording banking of cash sales transactions

Reconciling of stock movement due to the cash and credit sales

Maintaining the accounts receivable report

o Group discussion on recording cash and credit sales

o Practical exercise on recording cash and credit sales



LU 4:Monitor cash control

4

Learning Outcomes:

1. Ensure cash flow is accurately accounted 2. Make and receive payments in accordance with organizational

requirements 3. follow -up and collect outstanding accounts within designated

time lines 4. Check payment documentation for accuracy of information and

dispatch to creditors within designated time line

8 Hours



Proper ensuring if cash flow is accurately accounted for in accordance with

organizational requirements

478 | P a g e




Written evidence




Case study analysis


Checklist Score

Yes No

Learner records

Cash sales transactions Credit sales transactions

Banking of cash sales transactions

Learner reconciles stock movement due to the cash and credit sales

Learner maintain the accounts receivable report

Observation

Learning Outcome 4.2:Make and receive payments in accordance with organisational

requirements

Identifying all receipts

Identifying all payments

Determining the timing of all receipts and payments

Making recovery of receivables

Settlement of the

payables

o Group discussion on identifying receipts and payments

o Oral presentation on making recovery of receivables

o Practical exercise on determining the timing of receipts



479 | P a g e





Written evidence




Case study analysis


Checklist Score

Yes No

Learner identifies all receipts

Learner identifies all payments

Learner determines the timing of all receipts and payments

Learner makes recovery of receivables

Learner settle all payables

Observation


Right making and receiving of payments in accordance with organisational

requirements

480 | P a g e

Learning Outcome 4.3.follow -up and collect outstanding accounts within designated time

lines

Updating the documentation and balances of payables and receivables

Reconciling differences between the accounts receivable to the general ledger

Reconciling the differences between the accounts payable and the general ledger

o Group discussion on updating the documentation and balances of payables and receivables

o Practical exercise on reconciling the differences between the accounts payable and the general ledger






Written evidence




Case study analysis




Careful following -up and collecting of outstanding accounts within designated

time lines

481 | P a g e

Checklist Score

Yes No

Learner must remind customer of outstanding balance

Contacting customers by telephone

Visiting customers

Contacting customers by letters

Learner records the receipts from the customers

Observation

Learning Outcome 4.4:Check payment documentation for accuracy of information and

dispatch to creditors within designated time line

Comparing invoices with the purchase orders

Confirming from the goods delivered

Verifying the outstanding balances

Verifying of the mode of payment Cheques cash Online payment Standing orders Transfers


Checking payment

documentation


checking payment

documentation





Proper checking of payment documentation for accuracy of information and

dispatch to creditors within designated time line for the achievement

482 | P a g e




Written evidence




Case study analysis


Checklist Score

Yes No

Learner Compares invoices with the purchase orders

Learner Confirms the goods delivered Learner verifies the outstanding balances

Learner verifies the mode of payment

Cheques

Cash

Online payment

Standing orders

Transfers

Observation

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A C C I S 4 0 1 - MONITORING INVENTORY SYSTEM

ACCIS401 Monitor inventory system


Credits: 4 40

Sector: Finance



Purpose statement

This module describes the skills, knowledge and attitude required to monitor inventory transactions. It is intended for learners who have successfully completed the TVET Certificate III in Accounting or its equivalent and pursuing TVET Certificate IV in Accounting or other related qualifications. At the end of this module, learners will be able Enter data into inventory system, Update inventory and. Provide inventory information. Qualified learners deemed competent to this competency may work alone or with others on routine tasks within financial and non-financial institutions, Supermarkets, Non government organizations (NGO) and Government institutions and other business enterprises related under minimum supervision.

484 | P a g e


Not applicable.


Learning units describe the essential outcomes of a competence. Performance criteria describe the required performance needed to demonstrate achievement of the learning unit.



Enter data into inventory system

1.1 Adequate entering the physical inventory data of organizational ’s equipment

1.2 Adequate entering the physical inventory data of operational stock

1.3 Adequate entering of data for breakages for both equipment and operational stock

1.4 Adequate entering of report according to the requirements

Update inventory

2.1 Regular monitoring of requisition forms according to workplace policies and procedures

2.2 Appropriate comparison of stock to the requisition forms

2.3 Regular ensuring of requisition procedures are followed according to workplace policies and procedures

2.4 Proper making of an adjustment where required 2.5 Regular removal of any out-of-date information from

the inventory within designated timelines

3. Provide inventory information 3.1 Proper preparation of inventory information and briefings within required timelines

3.2 Appropriate provision of assistance to co-workers on inventory-related matters.

3.3 Regular distribution of reports and inventory information to within designated timelines according to organization procedures

485 | P a g e

Learning Outcome 1.1: Enter the physical inventory data of organizational’s equipment

Description of physical inventory

Description of types of physical inventory system : Periodic inventory Perpetual inventory Continuous inventory

Identification of Inventorying documents

Identification of physical inventory data to be recorded : Commodity Code Manufacturer Model Number Serial Number

Presentation on description of physical inventory

Practical exercise on description of physical inventory process

Group discussion on Identification of physical inventory data to be recorded

Papers Vision aids: graphic image sketches Computer Projector Pen Accounting Software

LU 1: Enter data into inventory system

1

Learning Outcomes:

Enter the physical inventory data of organizational ’s equipment Enter the physical inventory data of operational stock Enter data for breakages for both equipment and operational stock Enter report data according to the requirements

10 Hours


Resources

486 | P a g e

Condition Code Description Title To Code Location Code

Entity Code





Written evidence

Multiple choice questions True-False questions Matching Sentence completion Concept

Checklist Score

Yes No

The learner entering data into inventory system

Identification of physical inventory data to be recorded :

Commodity Code

Manufacturer

Model Number

Serial Number

Condition Code

Description

Title To Code

Location Code

Entity Code

Description

Observation


Adequate entering the physical inventory data of organizational’s equipment

487 | P a g e

Learning Outcome 1.2: Enter the physical inventory data of operational stock

inventory Description of types of

physical inventory system : Periodic inventory Perpetual inventory Continuous inventory

Identification of Inventorying documents

Identification of physical inventory data to be recorded : Commodity Code Manufacturer Model Number Serial Number Condition Code Description Title To Code Location Code Entity

Presentation on description of physical inventory

Practical exercise on description of physical inventory process

Group discussion on

Identification of

physical inventory data

to be recorded

Papers Vision aids: graphic image sketches Computer Projector Pen Accounting Software






Adequate entering the physical inventory data of operational stock

488 | P a g e


Product evidence Physical end product with assessor’s completed checklist (floorplan)

Checklist Score

Yes No

The Learner entering of data for breakages equipment and operational stock

Identification of physical inventory data to be recorded :

Commodity Code

Manufacturer

Model Number

Serial Number

Condition Code

Description

Title To Code

Location Code

Entity Code

Description

Observation

Learning Outcome 1.3: Enter data for breakages for both equipment and operational stock

Identification of specifications of breakages of Equipment and operational stock :

Identification of store cards

Presentation on identification of specifications of breakages of Equipment and operational stock :

Practical exercise on Identification

of store cards

Papers Vision aids : graphic image sketches Computer Projector Pen Invoice Stock requisition forms

Accounting Software



489 | P a g e




Product evidence

Physical end product with assessor’s completed checklist (model on scale)

Checklist Score

Yes No

The Learner entering of data for breakages equipment and operational stock

Manufacturer

Model Number

Serial Number

Condition Code

Description

Date of breakage

Observation

Learning Outcome 1.4: Enter report data according to the requirements

Preparation of report Identification of

inventory report contents

Identification of key people to address the report

Presentation on identification of specifications of breakages of Equipment and operational stock :

Practical exercise on identification of inventory report contents

Papers Vision aids : graphic image sketches Computer Projector Pen Invoice


Adequate entering of data for breakages for both equipment and operational

stock


490 | P a g e

Stock requisition forms Accounting Software





Product evidence

Physical end product with assessor’s completed checklist (model on scale)

Checklist Score

Yes No

The learner identifies the contents of report

Identification of inventory report contents

Observation


Adequate entering of report according to the requirements

491 | P a g e

Learning Outcome 2.1: Monitor stock requisition forms according to workplace policies and

procedures

Description of stock requisition policy/procedures

Identification of requisition processing methods:

Demand On vendor Demand On stock

Description of requisition process

Requisition set up Creating requisitions Replenish cart par

Locations Processing requisitions

Presentation on description of stock requisition

Practical exercise on of stock requisition Group discussion on policies and procedures for stock requisition

Papers Vision aids : graphic image sketches Computer Projector Pen Invoice Stock requisition forms Accounting Software

LU 2: Update inventory

2

Learning Outcomes:

Monitor stock requisition forms according to workplace policies and

procedures

Compare stock to the requisition forms

Ensure requisition procedures are followed according to workplace policies

and procedures

Make an adjustment where required

Remove items from the inventory within designated timelines

15 Hours


492 | P a g e





Written evidence

Multiple choice questions True-False questions Matching Concept Essay

Checklist Score

Yes No

The learner identifies requisition process

Requisition set up

Creating requisitions

Replenish cart par Locations

Processing requisitions

Requisition set up

Observation


Regular monitoring of requisition forms according to workplace policies and

procedures

493 | P a g e

Learning Outcome2.2 Compare stock to the requisition forms

Reconciliation of actual stock record and requisition forms

Presentation on description of stock requisition

Practical exercise on of stock reconciliation

Group discussion on stock requisition forms

Brainstorming on stock reconciliation

Papers Vision aids : graphic image sketches Computer Projector Pen Invoice Stock requisition forms Accounting Software Scaled ruler CAD software





Product evidence

Physical end product with assessor’s completed checklist (floorplan)

Checklist Score

Yes No

The Learner comparing actual stock

Actual stock record and requisition forms

Observation



Appropriate comparison of stock to the requisition forms

494 | P a g e

Learning Outcome 2.3 Ensure requisition procedures are followed according to workplace policies

and procedures

Checking requisition form details

Delivery date Vendor information Shipping Item number Quantity Unit Price Discount Additional amount Approval

Practical exercise on of stock requisition form details

Group discussion on stock requisition forms

Brainstorming on stock procedures

Papers Vision aids :


Computer Projector Pen Invoice Stock requisition forms Accounting Software





Written evidence




Regular ensuring of requisition procedures are followed according to workplace

policies and procedures

495 | P a g e

Checklist Score

Yes No

The Learner comparing actual stock

Delivery date

Vendor information

Shipping

Item number

Quantity

Unit Price

Discount

Additional amount

Approval

Observation

Learning Outcome2.4Make an adjustment where required

Identification of discrepancies Correction of discrepancies

Practical exercise on stock adjustments

Group discussion on stock adjustments






496 | P a g e




Written evidence


Checklist Score

Yes No

The learner correcting discrepancies

Actual stock record and requisition forms

Observation

Learning Outcome2.5 Remove items from the inventory within designated timelines

Verification of stock items conditions

Identification of the reason of removal

Preparation of removal inventory reques

Practical exercise on removing items from inventory

Group discussion on removing items from inventory





Proper making of an adjustment where required


497 | P a g e





Product evidence

Multiple choice questions True-False questions Matching Sentence completion sequence Presentation

Checklist Score

Yes No

The learner removals any out-of-date information from the inventory within designated timelines

Verification of stock items conditions

Check stock access

Check physical Stock items

Check stock arrangement

Identification of the reason of removal

Breakage item

Duration of expiration

Unused item

Observation


Regular removal of any out-of-date information from the inventory within

designated timelines

498 | P a g e

Learning Outcome 3.1:Prepare inventory information and briefings within required timelines

Identification of information from stock cards Description value location re-order levels, quantities supplier details information about past

stock history Recording inventory

information Development of inventory

reports.

Practical exercise on preparation of inventory information

Group discussion on stock cards information

Brainstorming on identification of information from stock





LU 3: Provide inventory information

3

Learning Outcomes:

Prepare inventory information and briefings within required timelines

Provide assistance to co-workers on inventory-related matters Distribute reports and inventory information to within designated

timelines according to organization procedures requisition

15 Hours


499 | P a g e




Written evidence

Multiple choice questions True-False questions Matching Sentence completion

Checklist Score

Yes No

The learner identifies information from stock cards

Description

Value

Location

re-order levels, quantities

supplier details

Information about past stock history

Observation

Learning Outcome 3.2: Provide assistance to co-workers on inventory-related matters

Listening co-workers problems Identification of problems-

matters Resolving the matters Referring the matter to the

Group discussion on assisting co-workers

Brainstorming on assisting co-workers



Computer


Proper making of an adjustment where required


500 | P a g e

supervisor

Projector Pen Invoice Stock requisition forms Accounting Software Drawing papers





Product evidence

Physical end product with assessor’s completed checklist (floorplan)

Checklist Score

Yes No

The learner provides assistance to Co-workers on inventory-related matters.

Listening co-workers

Identification of problems-matters

Resolving the matters

Observation

Learning Outcome 3.3: Distribute reports and inventory information to within designated

timelines according to organization procedures requisition


Effective development of the design concept according to space function and

aesthetics


501 | P a g e

Providing reports: Inventory reports to

supervisors Damaged and lost items

reports to supervisors Report of Inventory

Information for supervisors on investigation and related matters

Practical exercise on inventory reports

Group discussion on inventory reports



Computer Projector Pen Invoice Stock requisition forms

Accounting Software





Product evidence

Multiple choice questions True-False questions Matching Sentence completion Presentation

Checklist Score

Yes No

The learner identifies the key people to address report

Supervisor

Manager

Other related people concerned

Observation


Neat application of hardwood floor

502 | P a g e



BUGESERA Agribusiness cooperative is located in Nyamata sector . The cooperative process milk and distributes the packaged milk to its distributors for retailing. Last week the cooperative received visitors from African union who were on study tour on cooperatives in Rwanda and held meeting with the board of directors. The African union visitors observed that the cooperative’s store was not providing inventories information on day to day basis which lead the cooperative failing to satisfy customer needs. They advised the cooperative to revise and monitor stock management system. As qualified accountant you are requested to monitor inventory transactions The work should be done in 3 hours. Tasks Specifications:

Enter data into inventory system

Updating inventory transaction

Providing inventory information to concerns persons

Tools, materials and equipment: Register

Pen

Papers

Calculator

ruler

Computer

Table

Stock place


Checklist Score

Yes No

Indicator: Inventory data are entered into system

Inventory data

Commodity Code

Manufacturer

Model Number

Serial Number

Condition Code

Description

Title To Code

Location Code

Entity Code

Indicator: The physical inventory data of operational stock are entered

Physical inventory data

Commodity Code

Manufacturer

Model Number

Serial Number

Condition Code

503 | P a g e

Description

Quantity

Unit price

Amount

Title To Code

Location Code

Indicator: Data for breakages for both equipment and operational stock are entered

Data for breakages

Commodity Code

Manufacturer

Model Number

Serial Number

Quantity

Unit price

Amount

Description

date of breakage

Indicator: Requisition forms are monitored by checking

Requisition form

Department accounting number

Date wanted

Current date

Requisition number

Quantity

Description

Unit price

Total price

Purpose of the order

Delivery point

Approvals

Indicator: Actual Stock is compared to the requisition forms

Item specifications

Quantity on hand

Indicator: Requisition procedures are followed

Requisition form checked

Requisition form is approved by concerned person

submission of Requisition form

Indicator: Discrepancies are adjusted

Stock requisition is free from discrepancies

Stock requisition form is free from Errors

504 | P a g e

Indicator: Out-of-date information is removed

Inventory system is free from out-of-date information

Items specifications

Indicator: Inventory information and briefings are prepared

Preparation of inventory information

Preparation of briefings

Indicator: Reports and inventory information are distributed to within designated timelines

Filled report format

Report submitted to concerned person

Observation


Checklist Score

Yes No

Indicator: Inventory data are entered into system

non data is missing

Observation


Checklist Score

Yes No

Indicator: Data are entered into inventory system

Periodic inventory

Perpetual inventory

Continuous inventory

Indicator: Inventory transaction updated

Inventory transaction are adjusted

Indicator: Inventory information are provided to designed person

report is provided

Indicator: Time required is respected

Required time

Observation

Reference books:

505 | P a g e

A C C L T 4 0 1 - PROCESSING LEDGER TRANSACTIONS AND EXTRACTING A TRIAL BALANCE

ACCLT401 Process ledger transactions and extracting a trial balance


Credits: 5 50




Purpose statement

This module describes the skills, knowledge and attitude required to Process ledger transactions and

extracting a trial balance. It is intended for learners who have successfully completed the TVET

Certificate III in Accounting or its equivalent and pursuing TVET Certificate IV in Accounting or other

related qualifications. At the end of this module, learners will be able to Check and verify supporting

documentation, Record transaction into prime entries, Process ledger transactions from the books of

prime entry and prepare ledger balances and trial balance. Qualified learners deemed competent to this

competency may work alone or with others on routine tasks within financial and non-financial

institutions, Supermarkets, Non-government organizations (NGO) and Government institutions and

other business enterprises related under minimum supervision.

506 | P a g e


Not applicable.







1.Check and verify supporting

documentation 1.1.Proper identifying and checking of information from

documents according organizational policy and

standards

1.2Proper verifying and recording information from

documents according organizational policy and

standards

1.3Careful examining supporting documentation to

establish accuracy and completeness and to ensure

authorisation by appropriate personnel

2. Record transaction into prime entries 2.1 Proper interpretation of source documents in

preparation for entering transactions

2.2 Careful Select correct account and journal for intended entry

2.3 Proper entering transactions into journals within designated timeframes

3. Process ledger transactions from the

books of prime entry

3.1. Proper transferring data correctly from the day books to the ledgers

3.2 Proper transferring data correctly from the cashbook to the ledgers

3.3 Proper transferring data correctly from the petty cash

book to the ledgers.

4 Prepare ledger balances and trial balance

4.1 clearly balancing of ledger accounts showing balances carried down and brought down as appropriate

4.2 Proper extracting of trial balance and prepare other required reports according to organizational standards

507 | P a g e

4.3 Proper correcting errors according to organizational standards

508 | P a g e

Learning Outcome 1.1:Identify and check of information from documents

LU 1:Check and verify supporting documentation

1

Learning Outcomes:

1. Iidentify and check of information from documents 2. Verify and record information from documents according

organizational policy and standards 3. Examine supporting documentation to establish accuracy and

completeness and to ensure authorisation by appropriate personnel 10 Hours

Checking processes for source documents

Different source of documents Invoices Receipts Cheques Purchase order Sales order Quotations Delivery notes Good received notes Debit note Credit note

Reporting errors

Authorizing source documents

check the accuracy of source document Date supplier or customer names

o Brainstorming on identification of information from

o source document o Group discussion on

checking of information from source document

o Feld visit o PracticalExercises

- Textbooks - Computer - Internet - Accounting

software ( QuickBooks )


Resources

509 | P a g e





Written evidence

Oral evidence




Case study

Role play

Self-assessment

Checklist Score

Yes No

Learner explain different source of documentssuch as:

Invoices

Receipts

Cheques

Purchase order

Sales order

Quotations

Delivery notes

Good received notes

Debit note

Credit note

Leaner check the accuracy of source document

Observation

references price quantities

Description of the goods or services.


Proper identifying and checking of information from documents according

organizational policy and standards

510 | P a g e

Learning Outcome 1.2:Verify and record information from documents according


Verifying transactions following information: A description of a

business transaction The date of the

transaction A specific amount of

money

An authorizing

signature

Recording information

from source

documents

o PracticalExercises o Group discussion on

verification and recording source document

o Brainstorming on verification and recording source document

o Field visit

o PracticalExercises

- Textbooks - Computer - Internet - Accounting software (

QuickBooks )







Proper verifying and recording information from documents according


511 | P a g e

Written evidence

Oral evidence




Case study

Role play

Self-assessment

Checklist Score

Yes No

Learner analyze information from documents such as:

A description of a business transaction

The date of the transaction

A specific amount of money

An authorizing signature

Leaner record information from source documents

Observation

Learning Outcome 1.3:Examine supporting documentation to establish accuracy and

completeness and to ensure authorisation by appropriate personnel

on verification and recording source document

o Group discussion on verification and recording source document

o Brainstorming on verification and recording source document


QuickBooks )



512 | P a g e




Written evidence

Oral evidence




Case study

Role play

Self-assessment

Checklist Score

Yes No

Leaner identify supporting documentation

Leaner check accuracy the supporting documents

use knowledge of organizational policies and procedures and legislative requirements

Observation


Careful examining supporting documentation to establish accuracy and

completeness and to ensure authorisation by appropriate personnel

513 | P a g e

Learning Outcome 2.1: Interpret source documents in preparation for entering transactions

Identifying documents

Type of source documents

Interpretation of source document

o Brainstorming on interpret source documents

o Group discussion interpret source documents

o Practical Exercises


QuickBooks )


LU 2: Record transaction into prime entries

2

Learning Outcomes:

1. interpret source documents in preparation for entering transactions

2. Select correct account and journal for intended entry

3. Proper entering transactions into journals within designated timeframes.

10 Hours



Proper interpretation of source documents in preparation for entering

transactions

514 | P a g e




Written evidence

Oral evidence




Case study

Role play

Self-assessment

Checklist Score

Yes No

Learner identifies the source documents

Learner interpret the source of documents

Observation

Learning Outcome 2.2:Select correct account and journal for intended entry

Selection of appropriate account

Selection of appropriate journal

Sales journal Purchase journal Cash journal Purchase return

journal Sales return journal

o Brainstorming on Selection of appropriate account

o Group discussion Selection of appropriate journal

o Feldvisit o Practical Exercises


QuickBooks )


515 | P a g e

General journal





Written evidence

Oral evidence




Case study

Role play

Self-assessment

Checklist Score

Yes No

Learner is able to select correct account

Learner is able to identifies the journal

Observation


Careful Select correct account and journal for intended entry

516 | P a g e

Learning Outcome 2.3:Enter transactions into journals within designated timeframes.

Entering the transaction into

journals

Sales journal

Purchase journal

Cash journal

Purchase return

journal

Sales return journal

General journal

o Group discussion on entering

transactions into journals


- Textbooks

- Computer

- Internet

- Accounting software (

QuickBooks )





Written evidence

Oral evidence




Case study

Role play

Self-assessment

Checklist Score

Yes No

Leaner is able to enter transaction into the appropriate journal

Observation



Proper entering transactions into journals within designated timeframes.

517 | P a g e

LU 3: Process ledger transactions from the books of prime entry

3

Learning Outcomes:

1. Proper transferring data correctly from the day books to the ledgers

2. Proper transferring data correctly from the cashbook to the ledgers

3. Proper transferring data correctly from the petty cash book to the ledgers 10 Hours

Learning Outcome 3.1: Transfer data correctly from the day books to the ledgers

Entering existing balance into : correct ledger

accounts correct date narrative amount

Entering transaction from prime entry into correct double entry account

o Group discussion on transferring data from the day books to the ledgers



QuickBooks )






Proper transferring of data correctly from the day books to the ledgers

518 | P a g e


Written evidence

Oral evidence




Case study

Role play

Self-assessment

Checklist Score

Yes No

Enter existing balance into correct ledger accounts, correct date, narrative and amount

Enter transaction from prime entry into correct double entry account

Observation

Learning Outcome 3.2.Proper transferring data correctly from the cashbook to the ledgers

Entering transaction from

cash book onto :

Double entry account s

Correct dates

Narrative

Amount

o Brainstorming on transferring data from cashbook to the ledgers

o Group discussion o PracticalExercises


QuickBooks )






Proper transferring ofdata correctly from the cashbook to the ledgers

519 | P a g e


Written evidence

Oral evidence




Case study

Role play

Self-assessment

Checklist Score

Yes No

Learner is able to enter transaction from cash book into correct double entry accounts ,Correct date, narrative and amount

Observation

Learning Outcome 3.3:Proper transferring data correctly from the petty cash book to the

ledgers

Entering transaction from

petty cash book into :

Double entry account s

Correct dates

Narrative

Amount

o Group discussion on transferring data from petty cash book to the ledgers



QuickBooks )




Proper transferring of data correctly from the petty cash book to the ledgers

520 | P a g e




Written evidence

Oral evidence




Case study

Role play

Self-assessment

Checklist Score

Yes No

Learner is able to enter transaction from petty cash book into correct double entry accounts, correct date, narrative and amount Learner is able to use correct

Observation

521 | P a g e

Learning Outcome 4.1:Balance ledger accounts showing balances carried down and brought

down as appropriate

Using correct procedure for balancingledgeraccounts

Distinguishingdebit and credit balances

Entering balances to be:

Carried down Total and balance brought

down

o Brainstorming on Distinguishing debit and credit balances

o Group discussion on procedure for balancingledgeraccounts



QuickBooks )


LU 4: Prepare ledger balances and trial balance

4

Learning Outcomes:

1. clearly balancing of ledger accounts showing balances carried down and brought down as appropriate

2. Proper extracting of trial balance and prepare other required reports according to organizational standards

3. Proper correcting errors according to organizational standards 20 Hours


522 | P a g e




Written evidence

Oral evidence




Case study

Role play

Self-assessment

Checklist Score

Yes No

Learner is able to use correct procedure for balancing ledger accounts

Learner is able to distinct debit and credit balances

Learner is able to show balance carried down and balance brought down

Observation

Learning Outcome 4.2: Extract trial balance and prepare other required reports according to

organizational standards

Using correct procedure for construction of a trial balance

Entering date and correct column heading

o Brainstorming on source trial balance

o Group discussion on extracting of trial balance

o Field visit o PracticalExercises


QuickBooks )


Clearlybalancingof ledger accounts showing balances carried down and brought

down as appropriate


523 | P a g e





Written evidence

Oral evidence




Case study

Role play

Self-assessment

Checklist Score

Yes No

Errors in journal

Errors in ledger

Errors in trial balance

Observation

for debit and credit balances

Entering balance into trial balance

Totalling debit and credit columns


Proper extracting of trial balance and prepare other required reports according to organizational standards

524 | P a g e

Learning Outcome 4.3: Correct errors according to organizational standards

Finding errors Finding Errors in a

Journal Finding Errors in a

Ledger Finding errors in Trial

Balance

Correcting errors

o Brainstorming on discovering accounting errors

o Group discussion on discovering accounting errors



QuickBooks )





Written evidence

Oral evidence




Case study

Role play

Self-assessment

Checklist Score

Yes No

Errors in journal

Errors in ledger

Errors in trial balance

Observation



Proper correcting errors according to organizational standards

525 | P a g e



MrKagabo has home bakery produces varieties Potato’s biscuit since 2009 in Musanze District, Muhoza sector. From 2013, the product are more competitive in Northern Market, the demand is increased more than production consequently customers shifted and his revenue are decreased on 30% then he would like to expend his bakery in order to increase production in October 2014. The following transactions was made during the expansion of bakery during October 2014 October 02 wood-burning over Rwf 500,000 from the bank, signing a note payable.

10 tables: 3 @ 120000 each from Musanze Interior Design on credit

15 Scale paid cash at Musanze market 200 000. 18 Purchase 20 Bags cement @ 8500 each from Mpende

Trading Hardware 21 Chairs 5 @ 10000 each . 22 Purchase return of one table 25 cooking trays 6 @ 5000 Rwf each paid bay cheque. 31 : Pay with cash the labor 450000 Rwf

Therefore he would like to hire one specialist accountant to Process ledger transactions and extracting a trial balance in bakery office You are expected to complete all transaction by:

Recording transaction into prime entries

Processing ledger transactions from the books of prime entry

Preparing ledger balances and trial balance.



Related books and online resources

Computer Calculator Papers Pens Rules

526 | P a g e


Checklist Score

Yes No

Indicator: The information from document is identified and checked

Provenance

Local

Research institution

Imported

Agro dealers

Indicator: The information from documents is verified and recorded

Germination rate

Purity

Size

Moisture content

Shape

Indicator: Ensure authorisation by appropriate personnel to establish accuracy and completeness ,the supporting documentation is examined

Scarification

Indicator: Preparation for entering transactions source documents are interpreted

Raised bed

Flat or tray method

Media :

Composition

Physical characteristics

Chemical characteristics

Biological characteristics

Indicator:Correct account and journal for intended entry is careful selected Selecting tools

Choosing the plant materials

Choosing the method of cutting:

Shoot tip for weeping fig

Stem cutting for sky flower

Execute cutting

527 | P a g e

Indicator:The transactions are entered into journals within designed timeframes

Sowing method:

Row design

Drilling

Sowing depth

Transplanting:

In bed

In pot

Indicator:Data are transferred correctly from the day books to the ledgers

Mulching

Irrigation/watering

Nutrition of seedlings

Weeding

Cultural modification:

Pruning

Spacing

Application of plant growth regulators

Indicator:Data are transferred correctly from the cashbook to the ledgers

Pests in nursery:

Insects

Weeds

Molluscs

Other pests

Nematodes

Diseases:

Fungal

Bacterial

Viral

Physiological diseases

Phytoplasma

Pests and diseases control:

Cultural methods

Biological methods

Chemical methods

IPM

528 | P a g e

Indicator:Data are transferred correctly from the petty cash book to the ledgers

Business allied to nursery

Competition

Indicator: clearly balancing of ledger accounts showing balances carried down and brought down as appropriate ledger accounts are clearly balanced

Strengths

Weakness

Opportunities

Threats

Indicator: Proper extracting of trial balance and prepare other required reports according to organizational standards

Farm tools

Calculation of cost

Raw materials

Farm Tools

Fencing

Workshed

Mother plant block

Irrigation system

Water storage facility

Identification of sources:

Online

Media advertisements

Visits

Indicator: Proper correcting errors according to organizational standards

Tool (sheet)

Date

Date of planting

Plant

Local

Number of plants

Number of healthy plants

Size of plant

Indicator: A comprehensive calendar that includes all activities for Benjamin fig and Sky flower is made as a basis for budget computation and order for extra labour needed is developed

Calendar:

529 | P a g e

Species

All activities

Timeframe

Labour

Estimated cost

Indicator: All data from all nursery activities are regularly collected and kept regularly

Site location

Plant Species

Variety/ cultivar

Source

Planting and sowing date

Activity

Book records for income and expenditure:

Purchase book

Sales book

Ledger

Cash book

Bank book

Stock register

Observation


Checklist Score

Yes No

Indicator: High number of vigorous saleable seedlings are produced

Vigour of seedlings

Increased % of survival rate

New marketing strategies allowing the sale of high number of seedlings elaborated

Observation

530 | P a g e


Checklist Score

Yes No

Indicator: The quality of seedling is managed by using best practices of nursery plants establishment and management

Number of saleable seedlings

Vigour

Survival rate

Indicator: New marketing strategies are developed

Book records for nursery activities:

Site location

Plant Species

Variety/ cultivar

Source

Planting and sowing date

Activity

Book records for income and expenditure:

Purchase book

Sales book

Ledger

Cash book

Bank book

Stock register

Observation

531 | P a g e

Reference books: 1. Accounting Principles I : Elizabeth A. Minbiole, CPA MBA

2. Accounting Principles II : Elizabeth A. Minbiole, CPA MBA

3. Financial accounting an international introduction: David Alexander and Christopher Nobes,

second edition

4. Business accounting (FA4) the Institute of Chartered Accountants in Malawi -2014

5. Financial Accounting and Reporting, 11th Edition, Barry Elliot and Jamie Ellion

6. Financial Accounting Fundamentals

7. Financial Accounting Fundamentals, Julie Holland, Barry Elliott and Jamie Elliott

8. Manage stock purchase and inventory, Kaly Quach

9. www.pearsoned.co.uk/ elliott-elliott

10. www.myaccountingcourse.com/financial-ratios

532 | P a g e

A C C M J 4 0 1 - MAINTAINING THE JOURNAL

ACCMJ401 Maintaining the Journal


Credits: 3 30




Purpose statement

This module describes the skills, knowledge and attitude required to maintain the journal. It is intended

for learners who have successfully completed the TVET Certificate III in Accounting or its equivalent and

pursuing TVET Certificate IV in Accounting or other related qualifications. At the end of this module,

learners will be able to open a new set of double entry bookkeeping records using the journal use the

journal to correct errors disclosed and not disclosed by the trial balance, create and clear suspense

account using the journal, and use the journal to record other transactions. Qualified learners deemed


financial institutions, Supermarkets, Non government organizations (NGO) and Government institutions

and other business enterprises related under minimum supervision.

533 | P a g e


Not applicable.







1. Open a new set of double entry book keeping records using the Journal

1.1 Proper Identification of natures of transactions according to the basic documents

1.2 Adequate analyzing the type of accounts according to the natures of transactions

1.3 Proper preparation of the journal entries to open a double entry set of book-keeping records for a new and existing business

1.4 Proper recording in the journal 1.5 Proper recording the journal entries in the ledger

with reference of journal.

2. Use the Journal to correct errors disclosed and not disclosed by the trial balance.

2.1. Correct Identification of errors in the general ledger not disclosed by trial balance.

2.2. Proper recording journal entries in the general ledger to correct errors not disclosed by the trial balance.

2.3. Correct identification of the types of errors in a book-keeping system that are not disclosed by extracting a Trial Balance

2.4. Proper identification of the types of errors in a book-keeping system that are disclosed by extracting a trial balance

2.5. Adequate re-draft of a Trial Balance following the correction of errors.

3. Create and clear a suspense account using the Journal.

3.1. Correct balancing of a trial balance by recording the difference in a suspense account

3.2. Proper preparation of journal entries to correct book-keeping errors and clear the balance on a suspenseAccount

3.3.Proper recording of the journal entries in the general

ledger to clear the suspense account

3.4. Adequate re-draft a trial balance following the

534 | P a g e

correction of Errors and the elimination of a suspense account.

4. Use the Journal to record other

transactions

4.1 Proper preparation of journal entries to write off a

bad debt

4.2 Proper recording the journal entries in the general

ledger to

write off a bad debt including the sales tax (e.g.

VAT) where appropriate

4.3 Proper Prepare the journal entries of payroll

transactions

4.4Proper entering the journal entries in the general

ledger to process payroll transactions

535 | P a g e

LU 1: Open a new set of double entry book keeping records using the Journal

1

Learning Outcomes:

1. Identify nature of transactions according to the basic documents 2. Analyse the type of accounts according to the natures of

transactions 3. prepare the journal entries to open a double entry set of book-

keeping records for a new and existing business 4. Record the journal entries in the ledger with reference of journal

7 Hours

Learning Outcome 1.1: Identify nature of transactions according to the basic documents

Description of the basic source documents

Determination of the accounts affected

Description of the impact on the accounts (increases or decreases)

Brainstorm on the basic source documents Discussion group on basic source documents

-Marker pen

-Chalks

-Accounting books

-Black/white board

-Flip chart

-internet



Resources


Proper Identification of natures of transactions according to the basic

documents

536 | P a g e




Written evidence




Self –assessment

Checklist Score

Yes No

Indicator:Learner is able to :

Describe the basic source documents

Determine the accounts to be affected

Describe the impact of the transaction on the accounts (increases or decreases)

Observation

Learning Outcome 1.2: Analyse the type of accounts according to the natures of transactions

Description of the types of accounts Asset Liability Equity Revenue Expense

Description of the

effect on the accounts

Account to be

debited

Account to be

credited

o Brainstorm on the types of account

o Discussion group on the

description of the effect on account

-Marker pen

-Chalks

Accounting books

-Black/white board

-Flip chart

-Internet


537 | P a g e





Written evidence



Checklist Score

Yes No


Describe the types of accounts :

Asset

Liability

Equity

Revenue

Expense

Describe the effect on the accounts:

Account to be debited

Account to be credited

Observation

Learning Outcome 1.3: Prepare the journal entries to open a double entry set of book-

keeping records for a new and existing business


Adequate analyzing the type of accounts according to the natures of

transactions


538 | P a g e

Analyzing the accounts involved in business transactions

Specifying the journal format Date of transaction Ledger account

involved Amount of

transaction A brief narration to

describe the transaction

o Brainstorm on the common accounts involved in the business

o Oral Presentation on

common accounts involved in the business

Marker pen

Chalks

Accounting books

Black/white board

Flip chart

Journal format sample





Product evidence



Checklist Score

Yes No

Indicator:Learner is able to determine:

Accounts involved in business transactions

The journal format:

Date of transaction

Ledger account involved

Amount of transaction

A brief narration to describe the transaction

Observation


Proper preparation of the journal entries to open a double entry set of book-

keeping records for a new and existing business

539 | P a g e

Learning Outcome 1.4:Record the journal entries in the ledger with reference of journal

Transferring the values of debit and credit of the journal entries to the ledger account

Calculating the balance of each account

o Brainstorm on recording the journal entries in the ledger

o Oral Presentation o the journal entries in the

ledger

Marker pen

Chalks

Accounting books

Black/white board

Flip chart

-internet






Written evidence



Self –assessment



Proper recording in the journal

540 | P a g e

Checklist Score

Yes No

Indicator:Learner is able to:

Transfer the values of debit and credit of the journal entries to the ledger account

Calculate the balance of each account

Observation

541 | P a g e

Learning Outcome 2.1:Identify errors in the general ledger not disclosed by trial balance

Types of errors not disclosed by the trial balance

Errors of omission

Errors of commission

Errors of compensating

Errors of principles

Errors of duplicating

Complete reversal of entries

o Brainstorm on Identifying errors in the general ledger not disclosed by trial balance

o Oral Presentation on o Identifying errors in the

general ledger not disclosed by trial balance

Marker pen

Chalks

Accounting books

Black/white board

Flip chart

internet


LU 2: Use the Journal to correct errors disclosed and not disclosed by the trial balance

2

Learning Outcomes:

1. Identify errors in the general ledger not disclosed by trial balance 2. Record journal entries in the general ledger to correct errors not

disclosed by the trial balance 3. Identify the types of errors in a book-keeping system that are

disclosed by extracting a trial balance 4. Identify the types of errors in a book-keeping system that are

disclosed by extracting a trial balance

10 Hours


542 | P a g e




Written evidence



Checklist Score

Yes No

Indicator:Types of errors not disclosed by the trial balance

Errors of omission






Observation

Learning Outcome 2.2: Record journal entries in the general ledger to correct errors not

disclosed by the trial balance.

Use of journal to correct errors not disclosed by the trial balance

o Brainstorm on recording journal entries in the general ledger to correct errors not

Marker pen

Chalks

Accounting books


Correct Identification of errors in the general ledger not disclosed by trial

balance


543 | P a g e

Black/white board

Flip chart

internet





Written evidence



Checklist Score

Yes No

Indicator:Types of errors not disclosed by the trial balance

Observation

Learning Outcome 2.3: identify the types of errors in a book-keeping system that are


Description of types of

errors

addition errors in

individual ledger

accounts,

o group discussion on types of errors in a book-keeping system that are disclosed by extracting a trial balance

o oral presentation on

Marker pen Chalks Accounting books Black/white board Flip chart


Proper recording journal entries in the general ledger to correct errors not

disclosed by the trial balance


544 | P a g e

single entry

transactions,

recording two debits

or two credits for a

transaction,

errors transferring

balances from the

general ledger to the

Trial Balance and

Omission of a General

ledger account.

Use of suspense

account to correct

errors affecting the

agreement of a trial

balance

identifying errors in the general ledger not disclosed by trial balance





Written evidence



Checklist Score

Yes No


Describe types of errors:

addition errors in individual ledger accounts

single entry transactions,

recording two debits or two credits for a transaction,


Proper identification of the types of errors in a book-keeping system that are


545 | P a g e

Errors transferring balances from the general ledger to the Trial Balance and

Omission of a General ledger account

Use of the suspense account to correct errors affecting the agreement of a trial balance

Observation

Learning Outcome 2.4: identify the types of errors in a book-keeping system that are


Addition errors in individual ledger accounts

Single entry transactions Recording two debits or

two credits for a transaction

Errors transferring balances from the General ledger to the Trial Balance


o Brainstorming on types of errors in a book-keeping system

o Group discussion on types of errors in a book-keeping system

o Oral presentation ontypes of errors in a book-keeping system



546 | P a g e

LU 3: Create and clear a suspense account using the Journal

3

Learning Outcomes:

1. Balancing a trial balance by recording the difference in a suspense account

2. prepare a journal entries to correct book-keeping errors and clear the balance on a suspense

3. Record the journal entries in the general ledger to clear the suspense account

4. Re-draft a trial balance following the correction of errors and the elimination of a suspense account

7 Hours

Learning Outcome 3.1: Balancing a trial balance by recording the difference in a suspense

account

Placing the difference in the totals of the list of account balances in the suspense account pending correction

Debiting or crediting account to be corrected

Debiting or crediting the suspense account respectively

o Brainstorming on Balancing

a trial balance by recording

the difference in a suspense

account


balancing a trial balance by

recording the difference in

a suspense account





Correct balancing of a trial balance by recording the difference in a suspense

account

547 | P a g e




Written evidence



Checklist Score

Yes No

Indicator:Learner is able to

Place the difference in the totals of the list of account balances in the suspense account pending correction

Debit or credit account to be corrected

Debit or credit the suspense account respectively

Observation

Learning Outcome 3.2: prepare a journal entries to correct book-keeping errors and clear the

balance on a suspense

correction of bookkeeping errors

identifying the account affected due to error

Finding out the amount of excess or short debit/credit in the affected account

Crediting amount of excess debit or short credit if the error has resulted in excess debit or short credit in the affected account

Debiting the account


preparing a journal entries

to correct book-keeping

errors and clear the balance

on a suspense

o Brainstorming on

preparing a journal entries

to correct book-keeping

errors and clear the balance

on a suspense



548 | P a g e

with the amount of excess credit or short debit

Completing the journal entry by debiting or crediting the suspense account as another account affected otherwise





Written evidence



Checklist Score

Yes No

Indicator:Learner is able to

Correct of bookkeeping errors


Finding out the amount of excess or short debit/credit in the affected account

Crediting amount of excess debit or short credit if the error has resulted in excess debit or short credit in the affected account

Debiting the account with the amount of excess credit or short debit


Observation


Proper preparation of journal entries to correct book-keeping errors and clear

the balance on a suspense account

549 | P a g e

Learning Outcome 3.3: Record the journal entries in the general ledger to clear the suspense

account

Debiting the suspense

account of the amount

to be cleared

Crediting the

corresponding account

o Practical exercise on

Record the journal entries

in the general ledger to

clear the suspense account

o Brainstorming on Record

the journal entries in the

general ledger to clear the

suspense account

o Demonstration on Record

the journal entries in the

general ledger to clear the

suspense account






Written evidence


Multiple choice questions True-False questions



Proper recording of the journal entries in the general ledger to clear the

suspense account

550 | P a g e

Self-assessment

Checklist Score

Yes No

Indicator:Learner is able to clear the suspense account:

Debit the suspense account of the amount to be cleared

Credit the corresponding account

Craftsmanship

Observation

Learning Outcome 3.4Re-draft a trial balance following the correction of errors and the

elimination of a suspense account

Preparation of the

corrected trial balance

Preparation of

adjusting journal

entries

Recording the

adjusting journal

entries to worksheet

.

o Group discussion on re-

drafting a trial balance

following the correction of

errors and the elimination

of a suspense account

o Practical Exercise




551 | P a g e




Written evidence



Checklist Score

Yes No


Learner is able to :

Prepare the corrected trial balance

Prepare adjusting journal entries

Record the adjusting journal entries to worksheet

Observation


Adequate re-draft a trial balance following the correction of errors and the

elimination of a suspense account

552 | P a g e

Learning Outcome 4.1: prepare journal entries to write off a bad debt

Definition of the bad

debts


accounts to be used

for writing off bad

debts


Description of the bad

debts



accounts to be used for

writing off bad debts

Marker pen

Chalks

Accounting books

Black/white board

Flip chart


LU 4: Use the Journal to record other transactions

4

Learning Outcomes:

1. Prepare journal entries to write off a bad debt 2. Record the journal entries in the general ledger to write off a bad

debt 3. Prepare the journal entries of payroll transactions 4. 4 Enter the journal entries in the general ledger to process payroll

transactions

6 Hours



Proper preparation of journal entries to write off a bad debt

553 | P a g e




Written evidence



Checklist Score

Yes No


Describe the bad debts

Identify the accounts to be used for writing off bad debts

Identify the accounts to be credit and debited for writing off bad debts:

Debiting bad debts expense account Crediting accounts receivable

Observation

Learning Outcome 4.2: Record the journal entries in the general ledger towrite off a bad debt

Identification of the accounts to be credit and debited for writing off bad debts

Debiting bad debts expense account

Crediting accounts receivable

o Group discussion on writing off bad debts

o Oral presentation on on writing off bad debts




554 | P a g e




Checklist Score

Yes No


Observation

Learning Outcome 4.3:Prepare the journal entries of payroll transactions

Preparing the journal entries of payroll transaction process

Identification of the required source documents.

Verification of the source document

Identification of the accounts to be used for payroll transaction

o Group discussion on journal entries of payroll transactions

o Oral presentation on payroll journal entries transaction





555 | P a g e




Written evidence



Checklist Score

Yes No


Prepare the journal entries of payroll transaction process:

Identification of the required source documents



Observation

Learning Outcome 4.4:4 Enter the journal entries in the general ledger to process payroll

transactions

Identification of the accounts

to debited

Wage Salaries Payroll taxes

Identification of the accounts

to be credit

o Practical exercise on entering journal entries in the general ledger to process payroll



Proper Preparation of the journal entries of payroll transactions


556 | P a g e

Cash Bank Payroll Accruals(

RSSB, Taxes)





Written evidence



Checklist Score

Yes No


Identify the accounts to be debited

Wage

Salaries

Payroll taxes

Identify the accounts to be credited:

Cash

Bank

Payroll Accruals ( RSSB, Taxes

Observation


Entering properly the journal entries in the general ledger to process payroll

transactions

557 | P a g e



Chakula Ltd is an exotic restaurant that specializes in roasted goat meat commonly referred to as Nyamachoma. It is predominantly visited by Kenyans living in Rwanda and its prominence is due to its tasty roasted meat. It is located in the wetland stretching from Rwandex passing through Kanongo roundabout all the way to Nyabugongo bus stage. Due to integration of East Africa Community with Rwanda relaxing its immigration rules on mobility of labour, there has been increased entry of Kenyans, Ugandans and Tanzanian in Kigali. This has necessitated Chakula Ltd management to open other restaurants in Kichukiro, Kimironko and Nyaminrambo. All accounts are prepared centrally by the manager but accounting data and records is got from all the restaurants. All restaurants do not have accountants and each day the manager appoints a cashier to handle cash receipts as over 95% of all transactions is through cash. Rwanda Revenue Authority suspected that Chakula Ltd might not be declaring and paying the right amount of VAT as most cashiers do not use the Electronic Billing Machines, and moreover not all sales are registered in the EBM. The cashiers in Kicukiro, Kimironko and Nyamirambo have limited knowledge on bookkeeping and only records credit customers on small note book and not all transactions details were captured. Supply of beer and sodas is not recorded anywhere as they have a folder invoices from Bralirwa distributers. Purchase of meat is by cash and the cashier just gives money to one of the waiters who goes and purchases several slaughtered goats and similarly no record is kept of other suppliers like charcoal and firewood, washroom supplies etc. Revenue Authority has given tax assessment of tax arrears of 60 Million whose payment must be supported by preparation of accounts. The manager whose accounting background is weak prepared a trial balance which failed to agree and now seeks your help on the identification and corrections of errors that might have caused the trial balance to not to agree. Therefore, you are called upon to assist in the following tasks:

Open a new set of double entry bookkeeping records using the Journal

Use the Journal to correct errors disclosed and not disclosed by the trial balance

Create and clear a suspense account using the Journal

Use the Journal to record other transactions


Calculator

Papers

Computer

Accounting software

Pens

Ruler

558 | P a g e

The task must be completed within 3 hours


Checklist Score

Yes No

Indicator: Nature of transactions are identified according to the basic documents

Description of the basic source documents

Determination of the accounts to be affected

Description of the impact of the transaction on the accounts (increases or decreases)

Description the types of account:

Assets

Liability

Equity

Revenue

Expense

Indicator: Types of accounts are analyzed according to the natures of transactions

Description of the effect on the accounts:

Account to be debited

Account to be credited

Indicator: Journal entries are prepared to open a double entry set of book-keeping records for a new and existing business

Determination of the journal format:

Date of transaction

Ledger account involved

Amount of transaction

A brief narration to describe the transaction

Indicator: The journal is recorded

Transferring the values of debit and credit of the journal entries to the ledger account

Calculation of the balance of each account

Indicator:Errors in the general ledger not disclosed by the trial balance are identified

Types of errors not disclosed by the trial balance:

Errors of omission






559 | P a g e

Indicator: Journal entries are recorded in the general ledger to correct errors not disclosed by the trial balance.

Description of types of errors:

Addition errors in individual ledger accounts

Single entry transactions,

Recording two debits or two credits for a

Transaction

Indicator: The types of errors are identified in a book-keeping system that are disclosed by extracting a Trial Balance

Errors transferring balances from the general ledger to the Trial Balance


Using the suspense account to correct errors affecting the agreement of a trial balance

Indicator: A trial balance is balanced by recording the difference in a suspense account

Placing the difference in the total s of the list of the account balance in the suspense account

Debiting or crediting account to be corrected

Debiting or crediting the suspense account respectively

Indicator: Journal entries are prepared to correct book-keeping errors and clear the balance on a suspense account

Correction of bookkeeping errors:


Finding out the amount of excess or short debit/credit in the affected

account

Crediting amount of excess debit or short credit if the error has resulted

in excess debit or short credit in the affected account

Debiting the account with the amount of excess credit or short debit


Indicator:Journal entries are recorded in the general ledger to clear the suspense account

Debiting the suspense account of the amount to be cleared

Crediting the corresponding account

Indicator:The Trial balance is re-drafted following the correction of errors and the elimination of a suspense account

Preparation of the corrected trial balance

Preparation of adjusting journal entries

560 | P a g e

Recording the adjusting journal entries to worksheet

Indicator:Journal entries are prepared to write off a bad debt

Description of the bad debts

Identification of the accounts to be used for writing off bad debts

Indicator:The journal entries are recorded in the general ledger to write off a bad debt including the sales tax such as VAT where appropriate

Identification of the accounts to be credit and debited for writing off bad debts:

Debiting bad debts expense account

Crediting accounts receivable

Indicator: The journal entries of payroll transactions are prepared

Preparation of the journal entries of payroll transaction process:

Identification of the required source documents.



Indicator: The journal entries are entered in the general ledger to process payroll transactions

Identification the accounts to debited:

Wage

Salaries

Payroll taxes

Identification of the accounts to be credited:

Cash

Bank

Payroll Accruals( RSSB, Taxes

Observation


Checklist Score

Yes No

Indicator: The time allocated to the task has been respected

3hrs

Indicator:Errors in trial balance have been identified and corrected

Correct trial balance Objects

Indicator: Financial records are being taken

561 | P a g e

Recording in the journal


Checklist Score

Yes No

IndicatorA new set of double entry bookkeeping records using the Journal is opened

Using the journal for recording transactions

Indicator: The Journal is used to correct errors disclosed and not disclosed by the trial balance is used

Correct entries in the journal

Indicator: Create and clear a suspense account using the Journal

Acreated and cleared suspense account

Indicator: Use the Journal to record other transaction

Journal entries for other transactions

Observation

Reference books:

1. Charles T. Horgren, W. T. (2007). Accounting. Boston: Prentice Hall.

2. J.David Spiceland, J. F. (2004). Intermidaite Accounting, 3rd Ed. New York: McGraw-Hill Irwin.

3. John Ellis Price, M. H. (2003). College Accounting, 10th Ed. . USA: McGraw-Hill Irwin.

4. Kermit D. Larson, T. J. (2010). Fundamental Accounting Principles, 13th Ed. USA: McGraw-Hill

Ryeson.

5. Sangster, F. W. (2006). Business Accounting 1, 10th Ed. London: Prentice Hall.

6. Warren, F. R. (1996). Accounting, 18 Ed. Cincinnati, Ohio: South-Western Publishing Co.

7. Weygandt, K. K. (2010). Accounting Principles. Mississauga, Ontario: John Wiley & Sons Canada,

Ltd.

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A C C P C 4 0 1 - BASIC PRINCIPLES OF COSTING

ACCPC401 Apply basic principles of costing


Credits: 3 30




Purpose statement

This module describes the skills, knowledge and attitude required to perform Basic Principles of Costing. It is intended for learners who have successfully completed the TVET Certificate III in Accounting or its equivalent and pursuing TVET Certificate IV in Accounting or other related qualifications. At the end of this module, learners will be able to Identify and describe the cost recording system within an organisation, Recognize the components parts of a cost recording system and how its operates, Use the cost system to interpret data and Prepare cost report. Qualified learners deemed competent to this competency may work alone or with others on routine tasks within financial and non-financial institutions, Supermarkets, Non-government organizations (NGO) and Government institutions and other business enterprises related under minimum supervision

563 | P a g e


Not applicable.







1. Identify and describe the cost

recording system within an organization

1.1 proper description of the nature of the organisation’s

business transactions in relation to its accounting systems

1.2. Proper description of the purpose and structure of a

costing system within an organisation

1.3. Proper describing of the relationships between the

costing and accounting systems within the organisation.

1.4 Accurate identifying of sources of income and

expenditure information for historic, current and forecast

periods

2. Recognize the components parts of a

cost recording system and how it

operates.

2.1 Proper identifying of materials, labour and expenses

and explain how they are classified and recorded

2.2 precise fixed cost, variable cost and semi variable cost.

2.3.Proper identifying the types of cost and profit centre

2.4. suitable differentiating of the methods of coding data

2.5 Proper identification of different types of stock

2.6.Suitable differentiating the methods of stock valuation

such as FIFO,LIFO,AVECO

2.7. Precise the methods for calculating payments for

labour

3. Use the cost system to interpret data 3.1Suitable assigning cost to specified products, services,

projects , organizationally units, customers, distribution

channels, markets segments and other cost objects

3.2Proper reconciling of data to unsure that calculations

comply with organization procedures.

3.3 Careful interpreting of revenues and costs with valid

analysis and consistent organization’s objectives

564 | P a g e

4. Prepare cost report 4.1. Proper Gathering of cost information and

organizational activities from all sections of organization

when formulating reports.

4.2. Accurate structuring and formatting of reports are

clear and conform to routine and ad hoc management

information requirements.

4.3 Prompt providing of comprehensible reports and

comply ad hoc management requirements of organization.

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Learning Outcome 1.1:Describe the nature of the organisation’s business transactions in

relation to its accounting systems.

Definition of business

Description of the type of business:

Service Business Merchandising

Business Manufacturing

Business

Description of transaction process system

o Practical exercises on Description of the type of business:

o Presentation on Definition of business

o Group discussion on Description of transaction process system






LU 1: Identify and describe the cost recording system within an organization

1

Learning Outcomes:

1. Describe the nature of the organization’s business transactions in relation to its accounting systems Investigate different sources of excess water already identified in the plots

2. Describe the purpose and structure of a costing system within an organization Monitor excess water variation in the plot for more drainage project design

3. Describe the relationships between the costing and accounting systems within the organization

4. Identify sources of income and expenditure information for historic, current and forecast periods

10 Hours


Resources

566 | P a g e




Written evidence

Multiple choice questions True-False questions Matching Self-assessment

Checklist Score

Yes No

Indicator:Define a business

Describe type of business :

Service business

Merchandising business

Manufacturing business

Describe business transaction process

Observation

Learning Outcome 1.2: Describe the purpose and structure of a costing system within an

organisation

Description of the purpose of cost accounting

profitability analysis

inventory valuation cost control

o Practical exercises on Description of the purpose of cost accounting

o Presentation on Main steps for



- Computer - Projector


Proper description of the nature of the organization’s business transactions in

relation to its accounting systems


567 | P a g e

Identification of general principles of cost accounting

Main steps for installation of a costing system

installation of a costing system

o Group discussion on Identification of general principles of cost accounting

- Pen Costs accounting book

Objectives to be achieved

Study the product

Study the organization

Deciding the structure of cost accounts

Selecting the cost rates

Introduction of the system

Follow up





Written evidence


Checklist Score

Yes No

Indicator:Learner must:

Describe the purpose of cost accounting

Profitability analysis

Inventory valuation

Cost control

Identify general principles of cost accounting

Know the Main steps for installation of a costing system

Objectives to be achieved

Study the product


Proper description of the purpose and structure of a costing system within an

organisation

568 | P a g e

Observation

Learning Outcome 1.3: Describe the relationships between the costing and accounting

systems within the organisation

Definition of accounting system

Comparison of cost

accounting and Financial

accounting , management

o Practical exercises on stock evaluation methods

o Presentation on stock evaluation methods

o Group discussion on stock

evaluation methods









Written evidence


Checklist Score

Yes No


Define accounting system



Proper describing of the relationships between the costing and accounting

systems within the organisation.

569 | P a g e

Compare cost accounting and Financial accounting management

Observation

Learning Outcome 1.4: Identify sources of income and expenditure information for historic,

current and forecast periods

Description of income and expenses

Identification of Types of income

Earned income

Portfolio income

Passive income

Identification of Types of expenditure

Capital expenditure Revenue expenditure Deferred revenue

expenditure

o Practical exercises on Description of income and expenses

o Presentation on Identify Type of income

o Group discussion on Types of expenditure











Accurate identifying of sources of income and expenditure information for

historic, current and forecast periods.

570 | P a g e

Written evidence


Checklist Score

Yes No


Describe income and expenses

Identify types of expenditure

Identify types of expenditure

Observation

571 | P a g e

Learning Outcome 2.1:Identify materials, labour and expenses and explain how they are

classified and recorded .

Description of cost accounting elements :

Direct Material

Indirect Material

Direct Labour

Indirect Labour

Direct Expenses

Indirect Expenses

Overhead Indirect Direct

Factory Overhead

Administration Overhead

Selling Overhead

Distribution Overhead Classification of costs :

By Nature Material cost

o Presentation on description of cost accosting elements

o Brainstorming on cost accounting elements

o Practical exercises on Classification of costs




LU 2: Recognize the components parts of a cost recordingsystem and how it operates

2

Learning Outcomes:

1. Identify materials, labour and expenses and explain how they are classified and recorded

2. Describe the cost by nature. 3. Identify the types of cost and profit centre 4. Differentiate the methods of coding data 5. Identify the different types of stock

5 Hours


572 | P a g e

Labor coast Overheads

By Degree of Traceability of the Product

By Controllability:

Controllable Uncontrollable

By Relationship with

Accounting Period By Association with the

Product Product cost Time/Period base cost

By Functions Production Cost Commercial cost Administration cost

By Change in Activity or Volume

Fixed cost Variable cost Semi-variable cost





Written evidence



Proper identifying of materials, labor and expenses and explain how they are

classified and recorded

573 | P a g e

Checklist Score

Yes No


Describe cost accounting elements

Classify costs :

By Nature

By Degree of Traceability of the Product

By Controllability:

By Relationship with Accounting Period

By Association with the Product

By Functions

Observation

Learning Outcome 2.2: Describe the cost by nature.

Description of costs : Material cost Labor coast Overheads

o Presentation on identification of costs classified by nature

o Brainstorming on cost classified by nature

o Play role on costclassification by nature



- Computer - Projector - Pen Costs accounting book



574 | P a g e




Written evidence


Checklist Score

Yes No


Describe Material cost, Labor coast and Overheads

Observation

Learning Outcome 2.3: Identify the types of cost and profit centre

Description of cost Centre

Description of profit Centre

Identification of cost Centre :

Cost Centers Production and

o Presentation on identification of description of cost Centre

o Brainstorming on cost Centre Practical exercise on description of profit Centre

o Brainstorming on identification on cost Centre



- Computer - Projector - Pen Costs


precise fixed cost, variable cost and semi variable cost.


575 | P a g e

Service Cost Centers:

Process Cost Centre

Identification of profit Centre Personal and Impersonal

Profit Centre Investment Centre





Written evidence

o Multiple choice questions o True-False questions o Matching o Self-assessment

Checklist Score

Yes No


Describe cost Centre

Describe profit Centre

Identify cost Centre :

Cost Centers

Production and Service Cost Centers

Process Cost Centre

Identify profit Centre


Proper identifying the types of cost and profit center

576 | P a g e

Observation

Learning Outcome 2.4: . Differentiate the methods of coding data

Description of different methods of coding data :


Number Blocks Memoric Method Decimal Method Field Method with

Numerical Codes Combination of

Symbol and Numbers

o Group discussion on methods of coding data

o Brainstorming on methods of coding data

o Presentation on methods of coding data



- Computer - Projector - Pen Costs







suitable differentiating of the methods of coding data

577 | P a g e

Written evidence


Checklist Score

Yes No


Describe different methods of coding data

Observation

LearningOutcome 2.5: . Identify the different types of stock

Description of types of stock :

Centralized stock Decentralized stock Imprest stock

description of cons and pros of centralized stock

o Practical exercises on types of stock

o Presentation on description of cons and pros of centralized stock

o Group discussion on description of types of stock



- Computer - Projector - Pen - Accounting books - Store card - store




Proper identifying the different types of stock:

Raw materials, Part-finished goods (work in progress), finished goods

578 | P a g e




Written evidence


Checklist Score

Yes No

Indicator:Learner must be:

Types of stock such as :

Centralized stock

Decentralized stock

Imprest stock

cons and pros of centralized stock

Observation

Learning Outcome 2.6: Differentiate the methods of stock valuation

Description of the methods of stock evaluation : Lifo Fifo Weighted Avarage Simple Average Standards Price Base Stock Replacement Cost


o Presentation on stock evaluation methods

o Group discussion on stock evaluation methods



- Computer - Projector - Pen - Accounting books - Store card - Store place


579 | P a g e





Written evidence


Checklist Score

Yes No

Indicator:Learner must describe and apply

Methods of stock evaluation such as :

lifo

fifo

weighted avarage

simple average

standards price

base stock

Observation


Suitable differentiating the methods of stock valuation such as FIFO, LIFO, AVECO etc.

580 | P a g e

Learning Outcome 2.7: . Describe the methods for calculating payments for labour

Description of methods for calculating payments of labour : time rate piece rate high time rate over

time piece rate with

grated time rate differential piece

rate premium bonus

schemes description of cons and pros of time rate and piece rate methods

o Practical exercises on description of methods for calculating payments

o Group discussion on Description of cons and pros of Time rate and Piece rate methods



- Computer - Projector - Pen - Accounting books - Calculator





Written evidence




Precise the methods for calculating payments for labour

581 | P a g e

Checklist Score

Yes No

Indicator:Learner must describe:

• Methods for calculating payments of labour such as :

Time rate

Piece rate

High time rate over time

Piece rate with grated time rate

Differential piece rate

Premium bonus schemes

Cons and pros of Time rate and Piece rate methods

Observation

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Learning Outcome 3.1:Identify methods of assigning costs

Description of Job order costing

Description of Process costing

Description of hybrid cost accounting system

o Practical exercises on Description of Job order costing

o Presentation on Description of Process costing

o Group discussion on Description of hybrid cost accounting system





LU3:Use the cost system to interpret data

3

Learning Outcomes:

1. Identify methods of assigning costs 2. Reconcile data to unsure that calculations comply with

organization procedures. 3. interpret of revenues and costs with valid analysis and

consistent organization’s objectives 10 Hours



Suitable assigning cost to specified products, services, projects , organizationally

units, customers, distribution channels, markets segments and other cost

objects

583 | P a g e




Written evidence


Checklist Score

Yes No


Job order costing

Process costing

Hybrid cost accounting system

Observation

Learning Outcome 3.2:Reconcile data to unsure that calculations comply with organization

procedures

Identification of purpose of Reconciliation of Cost and Financial Accounts

Analyzing revenues and costs

Adjustment of items as per cost accounts

o Practical exercises on Adjustment of items as per cost accounts

o Presentation on Identification of purpose of Reconciliation of Cost and Financial Accounts

o Group discussion on Analyzing revenues and costs





584 | P a g e





Written evidence


Checklist Score

Yes No



Observation


Proper reconciling of data to unsure that calculations comply with organization

procedures.

585 | P a g e

Learning Outcome 3.3:interpret of revenues and costs with valid analysis and consistent

organization’s objectives


Analyzing revenues and costs

Adjustment of items as per cost accounts

o Practical exercises on Adjustment of items as per cost accounts

o Presentation on Identification of purpose of Reconciliation of Cost and Financial Accounts

o Group discussion on Analyzing revenues and costs








Written evidence


Checklist Score

Yes No


Analyze revenues and costs

Adjust items as per cost accounts

Observation



Careful interpreting of revenues and costs with valid analysis and consistent

organization’s objectives

586 | P a g e

LU4:Use the cost system to interpret data

4

Learning Outcomes:

1. Gather cost information and organizational activities from all sections of organization when formulating reports.

2. Formatting the report 3. Provide comprehensive reports and comply ad hoc management

requirements of organization 5 Hours

Learning Outcome 4.1: Gather cost information and organizational activities from all sections

of organization when formulating reports

Identification of report elements

methods of gathering cost information

Identification of organizational activities


o Presentation on stock evaluation methods Group discussion on Identification of organizational activities









Proper Gathering of cost information and organizational activities from all

sections of organization when formulating reports

587 | P a g e


Written evidence


Checklist Score

Yes No

Indicator:Learner must identify:

The contents(elements) of report

methods of gathering cost information

organizational activities

Observation

Learning Outcome 4.2: Formatting the report

Description of report format

Description of report structure

o Practical exercises on Description of report format

o Description Presentation on report structure



- Computer - Projector - Pen - Report foarms




Prompt formatting and Providing comprehensive reports and comply ad hoc

management requirements of organization

588 | P a g e




Written evidence


Checklist Score

Yes No


Report format

Report structure

Observation

Learning Outcome 4.3: Provide comprehensive reports and comply ad hoc management

requirements of organization.

Description of report format

Description of report structure

o Practical exercises on Description of report format

o Description Presentation on report structure



- Computer - Projector - Pen - Report foams


589 | P a g e

Reference books: 1. www.principlesofaccounting/managerial-cost-accounting

2. Accounting principles published by WILLY & Sons , Canada

3. Fundamental Accounting Principles , Published by : John J. Wild, KENW Show ; Barbara

Cleopetta

4. Cost Management ,published by Don R HONSEN;MARYANNE N.MOWEN

5. Cost Accounting – fourth Edition, Published by NICKAEL W. WABEL; EDOUARD B. Deaken

http://www.principlesofaccounting/managerial-cost-accounting

590 | P a g e

A C C P C 4 0 1 - MAINTAINING PETTY CASH RECORDS

ACCPC401 Maintain petty cash records


Credits: 3 30




Purpose statement

This module describes the skills, knowledge and attitude required to maintain petty cash records. It is



this module, learners will be able to complete a petty cash voucher, maintain an analyzed petty cash

book, and maintain a petty cash balance. Qualified learners deemed competent to this competency may

work alone or with others on routine tasks within financial and non-financial institutions, Supermarkets,

591 | P a g e

Non government organizations (NGO) and Government institutions and other business enterprises

related under minimum supervision.


Not applicable



Performance criteria describe the required performance needed to demonstrate achievement of the

learning unit.



1. Complete a petty cash voucher

1.1 Proper preparing of petty cash vouchers according to organizational internal regulation

1.2 Careful calculating of purchase tax such as VAT where the expense includes it

1.3 Proper presentation of claim and voucher to nominated person/ section appropriate to workplace limit

2. Maintain an analyzed petty cash book

2.1. Proper listing of petty cash vouchers into an analysed petty cash book ensuring that the expenses are entered and analysed

2.2 Proper accounting for any tax paid such as VAT according tax regulation

2.3 Careful total and crossing of cast the petty cash book

3. Maintain the petty cash balance

3.1. Proper balancing off the petty cash book using the imprest system according internal regulation

3.2.Suitable reconcile of petty cash book with cash in hand according internal regulations

3.3.Proper preparation of a petty cash reimbursement request or equivalent according internal regulations

3.4. Adequate showing of reimbursement of the petty cash expenditure in the petty cash book according internal regulations.

592 | P a g e

Learning Outcome 1.1:Preparepetty cash vouchers according to organizational internal regulation

Description of petty cash voucher

Definition Format Content

Completing the petty cash voucher

Amount disbursed

Type of expense

Date Person to

whom the petty cash is paid

o Brainstorming on preparing petty cash voucher

o Group discussion on completing the petty cash voucher

- Accounting books - Flip chart - Black board/

white board - Marker pen - Chalks - Accounting

software - computer


LU 1:Complete a petty cash voucher

1 Learning Outcomes:

1. Prepare petty cash vouchers according to organizational internal regulation

2. Calculate purchase tax such as VAT where the expense includes it 3. Present claim and voucher to nominated person/ section

appropriate to workplace limit 10 Hours


Resources

593 | P a g e




Written evidence


Multiple choice questions True-False questions Self- assessment

Checklist Score

Yes No

Indicator:Descript petty cash voucher:

Definition

Format

Content

Indicator:Complete t petty cash voucher:

Amount disbursed

Type of expense

Date

Person to whom the petty cash is paid

Observation

Learning Outcome 1.2: Calculate purchase tax such as VAT where the expense includes it


Proper preparation of petty cash vouchers according to organizational internal

regulation


594 | P a g e

calculation of vat on purchases

recording of vat on purchases

o Group discussion on purchase tax calculation

o Practical exercise on VAT on purchases calculation



software - computer





Written evidence



Checklist

Score

Yes No

Indicator:Calculate VAT on purchases

Observation

Learning Outcome 1.3: Present claim and voucher to nominated person/ section appropriate to

workplace limit


Careful calculation of purchase tax such as VAT where the expense includes it

595 | P a g e

Application of petty cash fund

Presentation of claim and vouchers to the custodian of the petty cash fund for authorization

o Group discussion on petty cash fund application

o Practical exercise on presentation of claim and vouchers



software - Computer





Written evidence



Checklist Score

Yes No

Indicator:Apply for petty cash funds

Indicator:Present claim and vouchers to the custodian of the petty cash fund for authorization

Observation



Proper presentation of claim and voucher to nominated person/ section

appropriate to workplace limit

596 | P a g e

Learning Outcome 2.1:List petty cash vouchers into an analysed petty cash book ensuring that the

expenses are entered and analysed

Definition of the petty cash book

Description of the format and headings of petty cash book and the relevant expenses

Postage and stationery

Travelling Cleaning

expenses Other small

expenses

o Brainstorming on listing petty cash voucher

o Group discussion on format of the petty cash book

Accounting books Flip chart Black board/

white board Marker pen Chalks Accounting

software Computer Petty cash book

sample


LU 2:Maintain an analysed petty cash book

2

Learning Outcomes:

1. List petty cash vouchers into an analyzed petty cash book ensuring that the expenses are entered and analysed.

2. Perform accounting for any tax paid such as VAT according tax regulation

3. Total and cross cast the petty cash book

10 Hours


597 | P a g e




Written evidence



Checklist Score

Yes No

Indicator:Describe the format and headings of petty cash book and the relevant expenses:


Travelling

Cleaning expenses

Other small expenses

Observation

Learning Outcome 2.2: Perform accounting for any tax paid such as VAT according tax regulation

Completingand submission of

VAT returntothe appropriate

authority

o Group discussion on accounting for VAT paid

o Practical exercises on VAT paid

Accounting books Flip chart Black board/ white

board Marker pen Chalks Accounting software


Proper listing of petty cash vouchers into an analyses petty cash book ensuring

that the expenses are entered and analyses


598 | P a g e

Computer





Written evidence



Checklist Score

Yes No

Indicator:Complete and submit the VAT return to the appropriate authority

Observation

Learning Outcome 2.3: Total and cross cast the petty cash book


Proper accounting for any tax paid such as VAT according tax regulation

599 | P a g e

Identifying the ending balance of the account as of the last reconciliation

Counting the total funds left in the petty cash account at the end of the period

Gathering all of the receipts provided for expenses

Adding the total amount of the receipts to ending balance

Identifying the amount of any variance

Reporting any variances in the petty cash balance for the management staff in control

o Brainstorming on totaling and crossing of cast the petty cash book


totaling and crossing of cast the petty cash book

- Accounting books - Flip chart - Black board/ white

board - Marker pen - Chalks - Accounting software - Computer





Written Evidence


Multiple choice questions True-False questions Self-assessment evidence

Checklist Score

Yes No



Careful total and crossing of cast the petty cash book

600 | P a g e

Indicator:Identify the ending balance of the account as of the last reconciliation

Indicator:Count the total funds left in the petty cash account at the end of the period

Indicator:Gather all of the receipts provided for expenses

Indicator:Add the total amount of the receipts to ending balance

Indicator:Report any variances in the petty cash balance for the management staff in control expenses

Observation

601 | P a g e

Learning Outcome 3.1:Balance off the petty cash book using the imprest system according internal regulation

Description of the imprest system

Procedure of balancing off the petty cash

Start with (float) Expenses paid Balance Reimbursement Cash float

o Group discussion balancing off the petty cash book using the imprest system

o Practical exercises balancing off the petty cash book using the imprest system

- Accounting books

- Flip chart - Black board/


software - computer


LU 3:Maintain the petty cash balance

3

Learning Outcomes:

1. balance off the petty cash book using the imprest system according internal regulation

2. Reconcile petty cash book with cash in hand according internal regulations

3. Prepare a petty cash reimbursement request or equivalent according internal regulations

4. Show reimbursement of the petty cash expenditure in the petty cash book according internal regulations.

10 Hours



Proper balancing off the petty cash book using the imprest system according

internal regulation

602 | P a g e




Written evidence


Multiple choice questions True-False questions Self -assessment

Checklist Score

Yes No

Indicator:Describe the imprest system

Indicator:Balance off the petty cash:

Start with (float)

Expenses paidBalance

Reimbursement

Cash float

Observation

Learning Outcome 3.2: Reconcile petty cash book with cash in hand according internal regulations

Ascertaining stated balance

Obtaining reconciliation form

Calculating withdrawn cash

Summarizing vouchers

Investigating variance

o Group discussion on reconciling petty cash book with cash in hand

o Oral presentation on Reconciling petty cash book with cash in hand

o Practical exercises on reconciling petty cash book


board Marker pen Chalks Accounting

software computer



603 | P a g e




Written evidence


Multiple choice questions True-False questions Self -assessment

Checklist Score

Yes No

Indicator:Ascertain stated balance

Indicator:Obtain reconciliationform

Indicator:Calculate withdrawn cash

Indicator:Summarize vouchers

Indicator:Investigate variance

Observation


Suitable reconcile of petty cash book with cash in hand according internal

regulations

604 | P a g e

Learning Outcome 3.3: Prepare a petty cash reimbursement request or equivalent according internal

regulations

Identification of the contents of the petty cash reimbursement request

Date Department Amount of

reimbursement Requested by Description of

expense Account

number Approved by Signature Amount

approved Received by

o Group discussion on preparing a petty cash reimbursement request or equivalent

o Oral presentation on preparing a petty cash reimbursement request or equivalent



software computer





written evidence

performance evidence




Proper preparation of a petty cash reimbursement request or equivalent

according internal regulations

605 | P a g e

Checklist Score

Yes No

Indicator:Identify the contents of the petty cash reimbursement request:

Date

Department

Amount of reimbursement

Requested by

Description of expense

Account number

Approved by

Observation

Learning Outcome 3.4:Show reimbursement of the petty cash expenditure in the petty cash book

according internal regulations.

Calculation of

reimbursement of the

petty cash expenditure

Recording of the

reimbursement of

petty cash expenditure

in the petty cash book

o Group discussion on showing reimbursement of the petty cash expenditure in the petty cash book.

o Practical exercises on reimbursement of petty cash expenditure in petty cash book



software computer



606 | P a g e




Written evidence



Checklist Score

Yes No

Indicator:Calculate reimbursement of the petty cash expenditure

Indicator:Record the reimbursement of petty cash expenditure in the petty cash book

Observation


Adequate showing of reimbursement of the petty cash expenditure in the petty

cash book according internal regulations

607 | P a g e



Mironko plastics is a middle sized company located in Kimironko

Gasabo district and deals with manufacture of domestic plastic plates

and industrial pipes. It is headed by the managing director deputized

by the General manager who oversees three departments namely:

Production, Marketing and Finance department. The finance

department handles all finance and human resource related matters.

Weekly cash payments for the last three years average Frw 900,000

which includes payments for daily consumables like milk, toilet

supplies, cleaning detergents, transport. On daily basis miscellaneous

cash payments ranges between Frw 3,000 to Frw 150,000. The

procedure involves the finance manage writting a cheque for each of

any of those requests and sometimes this involves going to the bank

several times and also writtingcheques for as little as Frw 3,000.

There is no one designated for handling the these miscellaneous

payments and mostly the finance manager generally manages all

financial transactions including recording and filling. Secondly not all

payment records are filled as some payments like for motocycle

transport and milk have no receipts. Other times salaries are also paid

using such payment methods.

As a result of this the finance manager is ever overworked for being

busy on handling each and every financial activity.

Therefore, the management of MIRONKO Plastic Ltd would like to

hire a person to handle the petty cash with the following specific

tasks:

• Complete a petty cash voucher

• Maintain an analysed petty cash book

• Maintain the petty cash balance

Tools, materials and equipment: - Register

- Pen

˗ Papers

˗ Calculator

˗ ruler

- Computer

- Table

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Checklist Score

Yes No

Indicator: Petty cash vouchers are prepared according to organizational internal regulation

Petty cash voucher description:

Definition

Format

Content

Petty cash voucher filling:

Amount disbursed

Type of expense

date

Person to whom

the petty cash is paid

Indicator: Purchase tax as VAT is calculated

Calculating VAT on purchases

Recording VAT on Purchases

Indicator: Claims and vouchers are presented to nominated person

Application for petty cash funds

Presentation of claims and vouchers to the custodian of petty cash for

authorization

Indicator: Petty cash vouchers are listed into an analyzed cash book

Definition of petty cash book

Description of the format and headings of petty cash book and the relevant expenses:


Travelling

Cleaning expenses

Other small

expenses

Indicator: Accounting for tax paid such as VAT is done

Completing the VAT return

Process of submission of the VAT returns to the appropriateauthorities

Identification of the ending balance of the account as of the last reconciliation

Indicator: Petty cash book are totaled and cross casted

Identification of the ending balance of the account as of the last reconciliation

609 | P a g e

Counting the total funds left in the petty cash account at the end of the period

Gathering all receipts provided for expenses

Adding the total amount of the receipts to ending balance

Identification of the amount of any variance

Reporting any variances in the petty cash balance

Indicator: Petty cash book is balanced off using the impress system

Imprest system description

Balancing off the petty cash book:

Start with (float)

Expenses paid

Balance

Cash float

Cash float

Indicator:Petty cash book and cash in hand are reconciled

Ascertaining the stated balance

Obtaining the reconciliation form

Calculating the withdrawn cash

Summarizing vouchers

Investigating variances

Indicator: Petty cash reimbursement request or equivalent are prepared

Identification of the contents of the petty cash reimbursement request:

Date

Department

Amount of reimbursement

Requested by

Description of expense

Account number

Approved by

Signature

Amount approved

Received by

Indicator: Reimbursement of the petty cash expenditure in the petty cash book is presented

Recording of the reimbursement of petty cash expenditure in the petty cash book

observation

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Checklist Score

Yes No

Indicator: Cheques of little amount are not written

Petty cash vouchers maintaining

Indicator: Payments for daily consumables like milk, toilet supplies, cleaning detergents, transport are paid from the company

Petty cash book maintaining

Indicator: All payments are recorded

Petty cash book maintaining


Checklist Score

Yes No

Indicator: time allocated is respected

Time used by the learner

Indicator: the petty cash voucher is completed

A well completed petty cash voucher

Indicator: Maintain an analyzed petty cash book

Analyzed petty cash book

Observation

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A C C P R 4 0 1 - PROCESSING ACCOUNTS PAYABLE AND RECEIVABLE

ACCPR401 Process accounts payable and receivables


Credits: 3 30




Purpose statement

This module describes the skills, knowledge and attitude required to process accounts payable and

receivables. It is intended for learners who have successfully completed the TVET Certificate III in


qualifications. At the end of this module, learners will be able to maintain financial journal, reconcile

accounts receivable and payable, maintain accounts receivable and payable, prepare account statement

for accounts receivable and payable, make a follow up of outstanding accounts.Qualified learners

deemed competent to this competency may work alone or with others on routine tasks within financial

and non-financial institutions, Supermarkets, Non government organisations (NGO) and Government

institutions and other business enterprises related under minimum supervision.

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Not applicable







1. Maintain financial journal

1.1. Proper checking of source documents for accuracy and appropriate authorization

1.2 Proper identification of references of errors and discrepancies in source documents for resolution, in accordance with organizational policy and procedures

1.3 Suitable entering of transactions into cash and credit journal in accordance with organizational policy and procedures, and relevant legislation and compliance requirements

1.4 Careful calculating of total debit and credit journals in accordance with organizational policy and procedures

2. Reconcile accounts receivable and payable

2.1. Proper checking of cash journals against bank statements to identify differences in accordance with organizational policy and procedures and standards

2.2. Proper Identifying of discrepancies and referring to appropriate staff member, organization, suppliers, banks or agency according standards.

2.3. proper updating of cash journals with relevant data from bank statement/s or bank slip, transfer, from customer, suppliers with relevant documents

2.4. careful calculating total cash journals in accordance with organizational policy and procedures and accounting principles /standards

2.5. suitable preparing regular account receivable and payables reconciliation reports within designated time lines

3. Maintain accounts payable and accounts

3.1. . Suitable entering of transactions into individual accounts payable and receivable, in accordance with organizational policy

613 | P a g e

receivable

and procedures, and accounting requirements 3.2. suitable preparing schedules of accounts payable and receivable

for reconciliation purposes, in accordance with organizational requirements

3.3. Proper reconciling of schedules accounts payables and receivable with journal data or general ledger, in accordance with organisational requirements

3.4 Proper reconciling of accounts payable statements with accounting records, in accordance with organizational policy and procedures

3.5. proper checking of payment documentation for accuracy of information and discrepancies and rectify errors, in accordance with organisational requirements

4. Prepare statements for accounts receivable and payable

4.1 Adequate producing and checking of accounts payable and receivable statements for accuracy of content in accordance with organizational policy and procedures

4.2 Careful rectifying of discrepancies and statements dispatched within designated time lines

4.3 Timely providing of regular report within designated time lines

5. Make a follow up of outstanding accounts

5.1.Proper maintaining of accounts receivable and payable ledger in accordance with organizational requirements, to reflect current credit situation

5.2. Proper conducting aged analysis of accounts receivable and payable to identify outstanding amount and to determine collection and payment procedures, in accordance with organizational requirements

5.3.suitable following-up outstanding of accounts in accordance with organizational policy and procedures

5.4. Proper monitoring of credit terms in accordance with organizational policy and procedures

5.5 Suitable producing a report of outstanding accounts in accordance with organizational policy and procedures

614 | P a g e

LU 1: Maintain financial journal

1

Learning Outcomes:

1. Check source documents for accuracy and appropriate authorization 2. Identify references of errors and discrepancies in source

documents for resolution, in accordance with organizational policy and procedures

3. Enter transactions into cash and credit journalsin accordance with organizational policy and procedures, and relevant legislation and compliance requirements

4. Calculate totals of debit and credit journals in accordance with organisational policy and procedures

10 Hours

Learning Outcome 1.1:Check source documents for accuracy and appropriate authorization

Verification for accuracy

of accounts receivable

transactional documents

Customer invoice

Customer credit

memo

Verification of terms and

conditions of sales

When the

payments are

due

Charging interest

on late payments

Responsibility for

debt collection


verification of accuracy of

accounts receivable and

payable documents


verification of accuracy of

accounts receivable and

payable documents

Internet

Projector

White/black board

Marker pen

Chalks

Accounting books

Sample or template

of some source

documents


Resources

615 | P a g e

fees

Verification for accuracy

of accounts payable

documents

Invoice amount

quantity

Invoice date

Product Name

Name of the

supplier / vendor

Approval by

appropriate

authority

Verification of validity of

documents





Written evidence



Checklist Score

Yes No

Indicator:Parameters that influence quality are well identified

Customer invoice

Customer credit memo

Terms and conditions of sales

When the payments are due

How much interest you will charge on late payments

The fact that they will be responsible for any debt collection fees


Proper checking of source documents for accuracy and appropriate

authorization

616 | P a g e

Accuracy of accounts payable documents

Invoice amount

Quantity

Invoice date

Product Name

Name of the supplier / vendor

Validity of accounts receivable and payable documents

Accuracy of Accounts receivable documents

Observation

Learning Outcome 1.2: Identify references of errors and discrepancies in source documents

for resolution, in accordance with organizational policy and procedures

Identification of errors and discrepancies in source documents

Types of errors Causes of

errors

Reporting errors and discrepancies to appropriate authority for correction

o Group discussion on identification of errors and discrepancies in source documents

o Oral presentation on identification of errors and discrepancies in source documents

Internet Projector White/black board Marker pen Chalks Accounting books Accounting software

such as Sage and Quickbook






Proper identification of reference of errors and discrepancies in source

documents of resolution in accordance with organisational policy and

procedures

617 | P a g e


Written evidence



Checklist Score

Yes No

Indicator:Learner identifies:

Errors and discrepancies

Types of errors and discrepancies

Causes of errors and discrepancies

Learner is able to report errors and discrepancies

Observation

Learning Outcome 1.3: Enter transactions into cash and credit journalsin accordance with

organizational policy and procedures, and relevant legislation and compliance requirements

Description of Cash Receipts Journal

Transaction date Description Cheque number Amount Cash receipt type

columns (accounts receivable, fixed asset sales)

Reference

Recording the transaction into cash journals

Entering a debit to cash to the checking


entering

transactions into

cash and credit

journal

o Practical exercise on entering transactions into cash and credit journal

Internet Projector White/black

board Marker pen Chalks Accounting books Sage and

Quickbook


618 | P a g e

account Entering a credit to the

sales and sales tax accounts

Recording a journal entries for a sale on credit

Debiting accounts receivable for the amount of the sale.

Credit the sales account for the full amount of the sale.

Debiting the “cost of goods sold” account for the cost on the product

Crediting the inventory account for the same amount





Written evidence



Checklist Score

Yes No


Describe a cash receipt Journal

Transaction date


Suitable entering of transactions into cash and credit journal in accordance with organizational policy and procedures, and relevant legislation and compliance requirements

619 | P a g e

Description

Check number

Amount

Cash receipt type columns (accounts receivable, fixed asset sales

Describe a cash receipt Journal

Record transactions into a cash journal

Entering a debit to cash to the checking account

Entering a credit to the sales and sales tax accounts

Record a journal entries for sales on credit





Observation

Learning Outcome 1.4: Calculate totals of debit and credit journals in accordance with

organisational policy and procedures

Procedures of debiting and

crediting account

Procedures for balancing

account

o Group discussion on calculating totals of debit and credit

o Oral presentation on calculating totals of debit and credit

o Brainstorming on calculating totals of debit and credit

Internet Projector White/black board Marker pen Chalks Accounting books



620 | P a g e




Written evidence



Checklist Score

Yes No


Determine the procedures of debiting and crediting an account

Determine the procedures for balancing account

Observation


Careful calculating of total debit and credit journals in accordance with

organisational policy and procedures

621 | P a g e

LU 2: Reconcile accounts receivable and payable

2

Learning Outcomes:

1. Check cash journals against bank statements to identify differences in accordance with organizational policy and procedures and standards

2. Identify discrepancies and refer to appropriate staff member, organization, suppliers, banks or agency according standards

3. Update cash journals with relevant data from bank statement/s or bank slip, transfer, from customer, suppliers with relevant documents

4. Calculate total cash journals in accordance with organizational policy and procedures and accounting principles /standards

5. Prepare regular accounts receivable and payables reconciliation reports

5 Hours

Learning Outcome 2.1:Check cash journals against bank statements to identify differences in

accordance with organizational policy and procedures and standards

Identifying payments made on bank account not recorded in cash journal

Identifying cash receipts not deposited at bank

Identifying outstanding checks

Identifying the standing orders

o Group discussion on checking cash journals against bank statements

o Oral presentation on checking cash journals against bank statements

o Brainstormingon checking cash journals against bank statements



books


622 | P a g e





Written evidence


Product evidence


Checklist Score

Yes No


Identify payments made on bank account not recorded in cash journal

Identify cash receipt not deposited at bank

Identify outstanding checks

Identify the standing orders

Observation


Proper checking of cash journals against bank statements to identify differences

in accordance with organizational policy and procedures and standards

623 | P a g e

Learning Outcome 2.2: Identify discrepancies and refer to appropriate staff member,

organization, suppliers, banks or agency according standards

Comparison of the accounts receivable balance against the bank statement

Comparison of the accounts payable balance against the bank statement

Reporting the discrepancies to appropriate person according to the organization procedures

o Group discussion on identifying discrepancies

o Oral presentation on identifying discrepancies

o Brainstorming on identifying discrepancies






Written evidence





Proper Identifying of discrepancies and referring to appropriate staff member,

organization, suppliers, banks or agency according standards

624 | P a g e

Checklist Score

Yes No


Compare accounts receivable balance against the bank statement

Compare accounts payable balance against the bank statement

Report the discrepancies to appropriate person

Observation

Learning Outcome 2.3: Update cash journals with relevant data from bank statement/s or

bank slip, transfer, from customer, suppliers with relevant documents

Checking source document for updating cash journal

Check number Bank slip

number Transaction

date Amount Transfer

Updating cash journal with bank charges

Entering the adjusted or corrected cash receipts in the accounting books

o Group discussion on updating cash journals

o Oral presentation on updating cash journals

o Brainstorming on updating cash journals




625 | P a g e




Written evidence



Checklist Score

Yes No


Check source documents for updating cash journal:

Check number

Bank slip number

Transaction date

Amount

Transfer

Update cash journal with bank charges

Observation

Learning Outcome 2.4: Calculate total cash journals in accordance with organizational policy

and procedures and accounting principles /standards

Summarizing the cash receipts journal for the total cash

Balancing the debit and credit

o Group discussion on calculating total cash journals

o Oral presentation calculating total cash

Internet

Projector

White/black board


Proper updating of cash journals with relevant data from bank statement/s or

bank slip, transfer, from customer, suppliers with relevant documents


626 | P a g e

journals o Brainstorming on

calculating total cash journals

Marker pen

Chalks

Accounting books





Written evidence



Checklist Score

Yes No


Summarize the cash receipts journal for the total cash

Balance debit and credit

Observation

Learning Outcome 2.5: Prepare regular accounts receivable and payables reconciliation

reports

Description of accounts payable report

Vendors with debit balances (you owe them money)

o Brainstorming preparing regular accounts receivable and payables reconciliation reports


board Marker pen Chalks


Careful calculating total cash journals in accordance with organizational policy

and procedures and accounting principles /standards


627 | P a g e

Vendors with credit balances (they owe you money)

All vendors, or a specific vendor

Accounting period ranges

Activity types of cash, check, credit card

Account payable aging report that is based on time bucket:

Description of accounts receivable report:

o Group discussion preparing regular accounts receivable and payables reconciliation reports

o Oral presentation preparing regular accounts receivable and payables reconciliation reports

o Practical exercise on preparing regular accounts receivable and payables reconciliation reports

Accounting books computer





Written evidence



Checklist Score

Yes No


Accounts payable report





Suitable preparing regular account receivable and payables reconciliation

reports within designated time lines

628 | P a g e



Accounts payable aging report

Accounts receivable report

Accounts receivable aging report

Observation

LU 3:Maintain accounts payable and accou1ts receivable

3

Learning Outcomes:

1. Enter transactions into individual accounts payable and receivable, in accordance with organizational policy and procedures, and accounting requirements

2. Prepare schedules of accounts payable and receivable for reconciliation purposes, in accordance with organizational requirements

3. Reconcile schedules accounts payables and receivable with journal data or general ledger, in accordance with organizational requirements

4. Reconcile accounts payable and receivable statements with accounting records, in accordance with organizational policy and procedures

5. Check payment documentation for accuracy of information and discrepancies and rectify errors, in accordance with organizational requirements

5 Hours

Learning Outcome 3.1:Enter transactions into individual accounts payable and receivable, in

accordance with organizational policy and procedures, and accounting requirements

629 | P a g e

Posting credit sales to the sales ledger

Posting credit purchases to the purchases ledger

o Group discussion on entering transactions into individual accounts payable and receivable

o Oral presentation on entering transactions into individual accounts payable and receivable

o Brainstorming on entering transactions into individual accounts payable and receivable

o Practical exercise on entering transactions


such as sage, quick book

computer





Written evidence

Multiple choice questions True-False questions Matching Sentence completion

Checklist Score

Yes No


Post credit sales to the sales ledger

To the debit side of each customer’s account in the sales Ledger

At the end of each period, the total of the credit sales is posted to the credit

of sales account in the general ledge



Suitable entering of transactions into individual accounts payable and

receivable, in accordance with organizational policy and procedures, and

accounting requirements

630 | P a g e

Post credit purchases to purchases ledger

Crediting each supplier’s account in Purchase legder

Debiting the purchases accounts in the general ledger of the total of purchases at the

end

Observation

Learning Outcome 3.2: Prepare schedules of accounts payable and receivable for

reconciliation purposes, in accordance with organizational requirements

Setting up schedule and balances of accounts receivables and the amount

0 to 30 days old

31 to 60 days old

61 to 90 days old

Older than 90 days old

Setting up the schedule of Accounts payable and the balances:

0 to 30 days old

31 to 60 days old

61 to 90 days old

Older than 90 days old

o Brainstorming on preparing schedules of accounts payable and receivable

o Group discussion on preparing schedules of accounts payable and receivable

o Oral presentation on preparing schedules of accounts payable and receivable


such as sage, quickbook

computer


631 | P a g e





Written evidence



Checklist Score

Yes No


Set up schedule of accounts payable and the balances

Set up schedule of accounts receivable and the balances

Observation

Learning Outcome 3.3: Reconcile schedules accounts payables and receivable with journal

data or general ledger, in accordance with organisational requirements

Identifying discrepancies between accounts payable and general ledger data

Identifying

o Group discussion on reconciling schedules accounts payables and receivable with journal data

o Oral presentation on reconcile of schedules accounts payables and



Suitable preparing schedules of accounts payable and receivable for

reconciliation purposes, in accordance with organizational requirements


632 | P a g e

discrepancies or error between accounts receivable and general ledger data

Reporting the finding to the appropriate person

receivable o Brainstorming on

reconciling schedules accounts payables and receivable with journal data

o Practical exercise on reconciling schedules accounts payables and receivable with journal data





Written evidence



Checklist Score

Yes No


Identify discrepancies or errors between accounts receivable and general ledger data

Identify discrepancies between accounts payable and general ledger data

Report the discrepancies and error to the appropriate person

Observation

Learning Outcome 3.4Reconcile accounts payable and receivable statements with accounting

records, in accordance with organizational policy and procedures


Proper reconciling of schedules accounts payables and receivable with journal

data or general ledger, in accordance with organizational requirements

633 | P a g e

Reconciling accounts payable Comparing the ending

accounts payable account balance in the general ledger

Printing the ending aged accounts payable report

Reconciling account receivable Reviewing of the

accounts receivable balances

Matching the detailed amount of unpaid customer billings to the accounts receivable total in the general ledger

o Brainstorming on reconciling accounts payable and receivable statements with accounting report

o Practical exercise on reconciling accounts payable and receivable statements with accounting report


board Marker pen Chalks Accounting books Accounting

software such as sage, quickbook

computer





Written evidence



Checklist Score

Yes No


Reconcile accounts payable

Comparing the ending accounts payable account balance in the general ledger

Reviewing of the accounts payable general ledger account




Proper reconciling of accounts payable statements with accounting records, in

accordance with organizational policy and procedures

634 | P a g e

Reconcile accounts receivable:

Reviewing of the accounts receivable balances

Matching the detailed amount of unpaid customer billings to the accounts

receivable total in the general ledger

Observation

Learning Outcome 3.5: Check payment documentation for accuracy of information and

discrepancies and rectify errors, in accordance with organisational requirements

Verification of accuracy of payment documentation

Date Supplier’s details Customer’s details Description of goods or

service Quantity Calculation

Verification of validity of payment documentation

Transaction validity

o Group discussion on checking payment documentation

o Oral presentation on checking payment documentation

o Brainstorming on checking payment documentation

o Practical exercise on checking payment documentation


board Marker pen Chalks Accounting books





Written evidence





Proper checking of payment documentation for accuracy of information and

discrepancies and rectify errors, in accordance with organizational requirements

635 | P a g e

Checklist Score

Yes No


Accuracy of payment documentation

Date

Supplier’s details

Customer’s details

Calculations

Description of goods or service

Quantity

Validity of payment documentation


Checking whether or not the document has been processed before

Observation

636 | P a g e

Learning Outcome 4.1:Produce and check accounts payable and receivable statements for

accuracy of content in accordance with organizational policy and procedures

Description of accounts receivable and payable statement

Generating aged accounts receivable and payable statements

Verification of the accuracy of the content of the accounts receivable and payable statement

o Group discussion on producing and checking accounts payable and receivable statements

o Oral presentation on producing and checking accounts payable and receivable statements

o Brainstorming on producing and checking accounts payable and receivable statements

Internet Projector White/black board Marker pen Chalks Accounting books Computer


LU 4: Prepare statements for accounts receivable and payable

4

Learning Outcomes:

1. Produce and check accounts payable and receivable statements for accuracy of content in accordance with organizational policy and procedures

2. Rectify discrepancies and statements dispatched within designated time lines

3. Provide regular report within designated time lines

5 Hours


637 | P a g e




Written evidence



Checklist Score

Yes No


describe accounts payable and receivables statement

Generate age analysis of accounts receivable and payable

Verify the accuracy of the content of accounts receivable and payables statements

Observation

Learning Outcome 4.2:Rectify discrepancies and statements dispatched within designated

time lines

Identifying the discrepancies in accounts payable and receivable statements

Correction of the discrepancies in accounts payable and receivable statements

o Group discussion on rectifying discrepancies and statements

o Oral presentation on rectifying discrepancies and statements

o Brainstorming on rectifying discrepancies



Adequate producing and checking of accounts payable and receivable

statements for accuracy of content in accordance with organizational policy and

procedures


638 | P a g e

and statements





Written evidence



Checklist Score

Yes No


Identify the discrepancies in accounts payable and receivable statements

Correct the discrepancies in accounts payable and receivable statements

Observation

Learning Outcome 4.3: Provide regular report within designated time lines


Careful rectifying of discrepancies and statements dispatched within designated

time lines

639 | P a g e

Description of the content of accounts receivable statement report

Description of the content of accounts payable statement report

Provision of the periodical report

Daily Weekly Monthly Quarterly Bi-annual Annually

o Brainstorming on providing regular report

o Group discussion on providing regular report

o Oral presentation on providing regular report

Internet

Projector

White/black board

Marker pen

Chalks

Accounting books





Written evidence





Timely providing of regular report within designated time lines

640 | P a g e

Checklist Score

Yes No


Describe the content of accounts receivable statement report

Describe the content of accounts payable statement report

Provide periodical report

Observation

641 | P a g e

Learning Outcome 5.1: Maintain accounts receivable and payable ledger in accordance with

organizational requirements, to reflect current credit situation

Maintaining of the accounts receivable and payable subsidiary ledger

Producing schedule of accounting payable and receivable

Reconciliation with the general ledger control account

Processing payment for accounts payable

Preparing statement for accounting receivable

Checking outstanding account

o Group discussion on maintaining accounts receivable and payable ledger

o Oral presentation on Maintaining accounts receivable and payable ledger

o Brainstorming on Maintaining accounts receivable and payable ledger


LU 5: Maintain accounts payable and accounts receivable

5

Learning Outcomes:

1. Maintain accounts receivable and payable ledger in accordance with organizational requirements, to reflect current credit situation

2. conduct aged analysis of accounts receivable and payable to identify outstanding amount and to determine collection and payment procedures, in accordance with organizational requirements

3. Follow-up outstanding of accounts in accordance with organizational policy and procedures

5 Hours


642 | P a g e

Perform regular reconciliation of cash records





Written evidence



Checklist Score

Yes No


Maintain accounts receivable and payable subsidiary ledger

Produce schedule of accounts payable and receivable

Reconcile accounts payable and receivable subsidiary with general ledger control account

Process payment for account payable

Prepare statement for accounts receivable

Check the outstanding accounts

Perform regular reconciliation of cash records

Observation


Proper maintaining of accounts receivable and payable ledger in accordance

with organizational requirements, to reflect current credit situation

643 | P a g e

Learning Outcome 5.2: Conduct aged analysis of accounts receivable and payable to identify

outstanding amount and to determine collection and payment procedures, in accordance

with organizational requirements

Account payable Aging analysis that is based on time bucket:

Common time bucket:

0 to 30 days old 31 to 60 days old 61 to 90 days old Older than 90

days old

Analysis aging of accounts receivable

Common time bucket:

Customer names Invoices that are 30

days old or less Invoices that are 31-

60 days old Invoice that are 61-90

days old Older invoice

o Group discussion on conducting aged analysis of accounts receivable and payable

o Oral presentation on conducting aged analysis of accounts receivable and payable

o Brainstorming on conduct aged analysis of accounts receivable and payable





Proper conducting aged analysis of accounts receivable and payable to identify

outstanding amount and to determine collection and payment procedures, in


644 | P a g e




Written evidence



Checklist Score

Yes No


Prepare accounts payable aging analysis based on time bucket

Analyse aging of accounts receivable

Analyse aging analysis of accounts payable

Observation

Learning Outcome 5.3: Follow-up outstanding of accounts in accordance with organizational

policy and procedures

Following up the outstanding accounts receivable process

A Phone call Another phone

call or two A letter of

demand A final letter of

demand Hand over to

o Group discussion on following-up outstanding of accounts

o Oral presentation on following-up outstanding of accounts

o Brainstorming on follow-up outstanding of accounts



645 | P a g e

debit collection agency

Escalating the case to court

Payment of the accounts payable process





Written evidence



Checklist Score

Yes No


The outstanding accounts receivable process

A Phone call

Another phone call or two

A letter of demand

A final letter of demand

Hand over to debt collection agency

The Payment of the accounts payable process

Observation


Suitable following-up outstanding of accounts in accordance with organizational

policy and procedures

646 | P a g e

Learning Outcome 5.4: Monitor credit terms in accordance with organizational policy and

procedures

Monitoring accounts payable credit terms

Cash discount incentives on early payment

Penalties in case of late payments

Contractual review process

Monitoring and reviewing of Account receivable credit terms

Accounts receivable aged analysis

Credit utilization report

o Group discussion on monitorin credit terms

o Oral presentation on monitoring credit terms

o Brainstorming on monitoring credit terms


board Marker pen Chalks Accounting books computer





Written evidence





Proper monitoring of credit terms in accordance with organizational policy and

procedures

647 | P a g e

Checklist Score

Yes No


Monitor accounts payable credit terms

Monitor and review accounts receivable credit terms:



Observation

Learning Outcome 5.5: Produce a report of outstanding accounts in accordance with

organizational policy and procedures

Generating accounts receivable outstanding report

Amounts due on approved outstanding invoice

Partial payment made

Credit note applied to invoice Group discussion

Oral presentation

Brainstorming

Internet

Projector

White/black board

Marker pen

Chalks

Accounting books

o Group discussion o Oral presentation o Brainstorming




648 | P a g e




Written evidence



Checklist Score

Yes No


Generate accounts receivable outstanding report



Credit note applied to invoice

Observation



Cyanika Hills academy is a private secondary school in Musanze District which is located along Musanze- Cyanika border road. It was established in the year 2,000 and caters for the increasing education needs of Musanze. It is a mixed day and boarding and the current students population is 1,500 day students and 800 boarding students. The academy allows flexible modes of fees payment depending on the financial status of the parents. This comprises, cash payment, payment through the bank and payment in kind (i.e parents bringing agricultural


Calculator Bank statements List of the defaulted

students and the outstanding amount

List of creditors and


Suitable producing a report of outstanding accounts in accordance with

organizational policy and procedures

649 | P a g e

produce in exchange for fees payment). In the last two years there is increased complains on the outstanding balances on the students fees as no reliable record on students fees payment is available. This is compounded by the fact that some parents pay partly through cash, bank and sometimes delivering agricultural produce to the school in lieu of fees payment. At present the academy is not sure of the accurate schedule of outstanding accounts receivable and payable. The school would like to employ an experienced accountant to assist in accounts receivable and payable process. The tasks should meet the following specifications:

Maintaining the financial journal for the school fees payment

recording

Reconciliation of the unpaid school fees and the amount the

schools owes to its creditors

Following up the outstanding amount not yet paid by the

students

Task must be completed within 4 hours.

the outstanding amount

Bank slips Papers Pens Computer


Checklist Score

Yes No

Indicator: The source documents are checked for accuracy and authorizedaccuracy of Accounts receivable documents

Customer invoice

Customer credit memo

Indicator: Verification of terms and conditions of sales :

When the payments are due

How much interest you will charge on late payments

The fact that they will be responsible for any debt collection fees

Indicator: Verification of accuracy of accounts payable documents:

Invoice amount

quantity

Invoice date

Product Name

Name of the supplier / vendor

Indicator: Reference of errors and discrepancies in source documents are identified

Errors and discrepancies identification

Types of errors and discrepancies identification

650 | P a g e

Causes of errors and discrepancies identification

Errors and discrepancies reporting

Indicator: Transactions are entered into cash and credit journal

Description of a cash receipt journal

Transaction date

Description

Check number

Amount

Cash receipt type columns (accounts receivable, fixed ,assets sales)

Recording transactions into a cash journal:

Entering a debit to cash to the checking account

Entering a credit to the sales and sales tax accounts

Recording journal entries for sales on credit





Indicator: Total debit and credit are calculated

Determination of the procedures of debiting and crediting an account

Determination of the procedures for balancing account

Indicator: Cash journal against bank statement are checked to identify differences

Identification of payments made on bank account not recorded in cash journal

Identification of cash receipt not deposited at bank

Identification of outstanding checks

Identification of the standing orders

Indicator: Discrepancies and referring are identified to appropriate staff member, organization, suppliers, banks or agency according standards

Comparison of accounts receivable balance against the bank statement

Comparison of accounts payable balance against the bank statement

Reporting the discrepancies to appropriate person

Indicator: Cash journals are updated with relevant data from bank statement/s or bank slip, transfer, from customer, suppliers with relevant documents

Updating cash journal with bank charges

Checking source documents for updating cash journal:

Check number

Bank slip number

651 | P a g e

Transaction date

Amount

Transfer

Indicator: Total cash journals are calculated in accordance with organizational policy and procedures and accounting principles /standards

Summarizing the cash receipts journal for the total cash

Balancing debit and credit

Indicator: Regular accounts receivable and payables reconciliation reports are prepared

Accounts payable report;






Accounts payable aging report

Accounts receivable reconciliation report

Accounts receivable aging report

Customer names

Invoices that are 30 days old or less

Invoices that are 31-60 days old

Invoice that are 61-90 days old

Older invoice

Indicator: Transactions are entered into individual accounts payable and receivable

Posting of credit sales to the sales ledger

To the debit side of each customer’s account in the sales Ledger

At the end of each period, the total of the credit sales id posted to the

credit of sales account in the general ledge

Posting credit purchases to purchases ledger:

Crediting each supplier’s account in Purchase legder

Debiting the purchases accounts in the general ledger of the total of

purchases at the end

Indicator: Schedules of accounts payable and receivable for reconciliation are prepared

Setting up schedule of accounts payable and the balances

Setting up schedule of accounts receivable and the balances

Indicator: Accounts payable and receivable are reconciled with journal data or general ledger

652 | P a g e

Identification of discrepancies or errors between accounts receivable and

general ledger data

Identification of discrepancies between accounts payable and general ledger data

Reporting of the discrepancies and error to the appropriate person

Indicator: Accounts payable statements are reconciled with accounting records, in accordance with organizational policy and procedures

Reconciliation of accounts payable:

Comparing the ending accounts payable account balance in the general ledger

Reviewing of the accounts payable general ledger account


Reconciliation of accounts receivable :

Reviewing of the accounts receivable balances

Matching the detailed amount of unpaid customer billings to the accounts receivable total in the general ledger

Indicator: Payment documentation accuracy is checked for accuracy of information

Verification of accuracy of payment documentation:

Date

Supplier’s details

Customer’s details

Calculations

Quantity

Description of goods or service

Verification of validity of payment documentation


Checking whether or not the document has been processed before

Indicator: Accounts receivable and payable ledger are maintained

Account payable and receivable ledger

Subsidiary ledger

Producing schedule of accounts payable and receivable

Reconciliation of accounts payable and receivable subsidiary with general ledger control account

Processing payment for account payable

Preparation of statement for accounts receivable

Checking outstanding accounts

Performing regular reconciliation of cash records

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Indicator: Analysis of aged accounts receivable and payable is conducted

Preparation of accounts payable aging analysis based on time bucket

Analyzing of aging of accounts receivable

Analyzing of aging analysis of accounts payable

Indicator: Outstanding of accounts are followed-up in accordance with organizational policy and procedures

Following-up of the outstanding accounts receivable process

A Phone call

Another phone call or two

A letter of demand

A final letter of demand

Hand over to credit collection agency

collection agency

Following-up of the Payment of the accounts payable process

Indicator: credit terms are monitored in accordance with organizational policy and procedures

Monitoring of accounts payable credit terms

Monitoring and reviewing of accounts receivable credit terms



Indicator: A report of outstanding accounts is produced in accordance with organizational policy and procedures

Generation of accounts receivable outstanding report:



Credit note applied to invoice

Observation

654 | P a g e

Checklist Score

Yes No

Indicator: The students’ school fees payment is recorded

Cash journal is maintained

Indicator: The school is sure of the accurate schedule of outstanding accounts receivable and payable

Recorded outstanding accounts receivable and payable


Checklist Score

Yes No

Indicator: The financial journal for the school fees payment recording is maintained

Financial documents are maintained

Indicator: The unpaid school fees and the amount that schools owes to its creditors are reconciled

Accounts payable statements are reconciled with accounting records

Indicator: The outstanding amount not yet paid by the students is followed up

Theschedule of the outstanding amount of accounts payable

Observation

Reference books: 1. Charles T. Horgren, W. T. (2007). Accounting. Boston: Prentice Hall.

2. J.David Spiceland, J. F. (2004). Intermidaite Accounting, 3rd Ed. New York: McGraw-Hill Irwin.

3. John Ellis Price, M. H. (2003). College Accounting, 10th Ed. . USA: McGraw-Hill Irwin.

4. Kermit D. Larson, T. J. (2010). Fundamental Accounting Principles, 13th Ed. USA: McGraw-Hill

Ryeson.

5. Sangster, F. W. (2006). Business Accounting 1, 10th Ed. London: Prentice Hall.

6. Warren, F. R. (1996). Accounting, 18 Ed. Cincinnati, Ohio: South-Western Publishing Co.

7. Weygandt, K. K. (2010). Accounting Principles. Mississauga, Ontario: John Wiley & Sons Canada,

Ltd.

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A C C S R 4 0 1 - MONITORING SERVICES RECOVERY ACTIVITIES

ACCSR401 Monitor services recoveryactivities


Credits: 3 30




Purpose statement

This module describes the skills, knowledge and attitude required to monitor services recovery

activities. It is intended for learners who have successfully completed the TVET Certificate III in


qualifications. At the end of this module, learners will be able to review accounts receivable, identify

doubtful and bad debts, review compliance with terms and conditions, plan recovery action, and

prepare report and file documentation. Qualified learners deemed competent to this competency may

work alone or with others on routine tasks within financial and non-financial institutions,

656 | P a g e

Supermarkets,Non-government organizations (NGO) and Government institutions and other business

enterprises related under minimum supervision.


Not applicable.







1. Review accounts receivable process 1.1. Proper checking of Receipts entered into accounts

receivable for accuracy

1.2.Proper identification of incorrect entries according to

type and source of receiptand accurately recorded

1.3. Proper identification of discrepancies between

outstanding balance and reconciliation balance

according to company policy and established

procedures

1.4. Proper adjustment of receipts entered into accounts

receivable according to established procedures

2. Identify bad and doubtful debts

2.1.Regular review of debtor's ledger in accordance with

company policy and guidelines to identify outstanding

amounts.

2.2. Proper checking of Further information required is

sought from relevant sources

2.3. Proper verification of Bad or doubtful debt status

according to company policy and guidelines.

2.4. Complete Reporting procedures and appropriate

documentation for bad and doubtful debts in

accordance with company policy and guidelines

657 | P a g e

3. Review compliance with terms

and conditions

3.1. Correct identification of trading terms of clients in

default are respected according to company operating

procedures

3.2. Prompt communication of clients in default to make

satisfactory arrangements to pay amounts outstanding

3.3.Proper review of amounts owing that constitute

breaches of company credit policy are actioned in

accordance with company policy and procedures

4. Plan recovery action 4.1 Proper identification of activities of debts recovery

according to company procedures.

4.2 Proper Planning of following up debt recovery in

accordance with company policy and guidelines

4.3 complete Measures to collect outstanding amount

within company guidelines and timelines

5.Prepare reports and file

documentation

5.1 Proper preparation of Reports which document

accounts receivable debt recovery type

5.2 Correct distribution of reports to relevant person

5.3 Proper filing of documentation in accordance with

company policy and procedures

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Learning Outcome 1.1:Check receipts entered into accounts receivable for accuracy

Checking for accuracy of information included in the receipts

Dates Details of the

customer Calculations Prices Quantities Description of

the goods or service

Checking for validity the receipts

o Brainstorming on Checking for accuracy of information included in the receipts

o Group discussion on Checking for validity the receipts

- Textbooks - computer - Internet - Projection


LU 1:Review accounts receivable proces

1

Learning Outcomes:

1. Check receipts entered into accounts receivable for accuracy 2. Identify incorrect entries according to type and source of receipts 3. Identify discrepancies between outstanding balance and

reconciliation balance according to company policy and established procedures

4. Adjust receipts entered into accounts receivable according to established procedures

6 Hours


Resources

659 | P a g e




Written evidence

Formative assessment


Checklist Score

Yes No

Learner is able to check:

Accuracy of information included in the receipts:

Dates

Details of the customer

Calculations

Prices

Quantities

Description of the goods or service

Validity the receipts

Observation

Learning Outcome 1.2: Identify incorrect entries according to type and source of receipts


Proper checking of Receipts entered into accounts receivable for accuracy


660 | P a g e

Analyzing the entries made

Determination of the in correct entries

Determination of the correct entries

o Brainstorming on Identifying incorrect entries according to type and source of receipts

o Group discussion on Identifying incorrect entries according to type and source of receipts

˗ Textbooks ˗ computer ˗ Internet ˗ Projection





Written evidence



Checklist Score

Yes No

Learner is able to:

Analyze the entries made

Determine the in correct entries

Determine the correct entries

Observation


Proper identification of incorrect entries according to type and source of receipt

and accurately recorded

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Learning Outcome 1.3: Identify discrepancies between outstanding balance and


Comparing the account receivable outstanding balance and the reconciliation balance

Identification of unpaid

invoices and recent

payments

o Brainstorming on Identifying discrepancies between outstanding balance and reconciliation balance

o Group discussion on Identifying

discrepancies between

outstanding balance and

reconciliation balance

˗ Textbooks ˗ computer ˗ Internet ˗ Projection





Written evidence



Checklist Score

Yes No

Learner is able to:

Compare account receivable outstanding balance and the reconciliation balance

Identify unpaid invoices and recent payments

Observation



Proper identification of discrepancies between outstanding balance and


662 | P a g e

Learning Outcome 1.4: Adjust receipts entered into accounts receivable according to

established procedures

Correcting the accounts receivable outstanding balances

Updating the amounts on

the receipts entered into

accounts receivable

o Brainstorming on adjusting receipts entered into accounts receivable

o Group discussion on Adjusting

receipts entered into accounts

receivable

˗ Accounting Textbooks ˗ computer ˗ Internet ˗ Projection





Written evidence



Checklist Score

Yes No

Learner is able to:

Correct accounts receivable outstanding balances

Update the amounts on the receipts entered into accounts receivable

Observation



Proper adjustment of receipts entered into accounts receivable according to

established procedures

663 | P a g e

Learning Outcome 2.1: Review debtor's ledger in accordance with company policy and

guidelines to identify outstanding amounts.

Pursuing overdue payments

Issuing statements to debtors on a monthly basis

Follow up on overdue accounts with phone calls or letters, to debtors

Scheduling review of credit limit

Monitoring the outstanding amount

o Brainstorming on Reviewing debtor's ledger

o Group discussion on Reviewing debtor's ledger


- Textbooks - computer - Internet - Accounting software


LU 2: Identify bad and doubtful debts

2

Learning Outcomes:

1. Review debtor's ledger in accordance with company policy and guidelines to identify outstanding amounts.

2. Check if further information required is sought from relevant sources 3. Verify Bad or doubtful debt status according to company policy and

guidelines 4. Report procedures and appropriate documentation for bad and

doubtful debts in accordance with company policy and guidelines

6 Hours


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Written evidence



Checklist Score

Yes No

Learner is able to:

Pursue overdue payments: Issuing statements to debtors on a monthly basis

Follow up on overdue accounts with phone calls or letters, to debtors

Schedule review of credit limit

Monitor the outstanding amount

Observation

Learning Outcome 2.2: Check if further information required is sought from relevant sources

Verification using internal

source of information

Recent over limit activity

Recent delinquency

Recent declined

authorization

Repeated requests for

o Brainstorming on

Verification using internal



Verification using

external source of

Textbooks

computer

Internet

Accounting

software


Regular review of debtor's ledger in accordance with company policy and

guidelines to identify outstanding amounts


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credit limit increase

Customer register

Credit system (software)

verification using external


Missed payments with

other lenders

Court judgments

Bankruptcy

Credit reference bureau

information





Written evidence



Checklist Score

Yes No

Learner is able to verify:

Using internal source of information:


Recent delinquency

Recent declined authorization

Repeated requests for credit limit increase

Customer register

Credit system (software

Using external source of information: Missed payments with other lenders

Court judgments

Bankruptcy


Proper checking of further information required is sought from relevant sources

666 | P a g e


Observation

Learning Outcome 2.3: Verify Bad or doubtful debt status according to company policy and

guidelines

Checking the aging of accounts receivable

Focusing on the past due accounts receivable

o Brainstorming on Checking the aging of accounts receivable

o Group discussion on Focusing on the past due accounts receivable

Textbooks computer Internet Accounting software





Written evidence



Checklist Score

Yes No

Learner is able to:

Check the aging of accounts receivable

Focus on past due of accounts receivable



Proper verification of Bad or doubtful debt status according to company policy

and guidelines

667 | P a g e

Observation

Learning Outcome 2.4.Report procedures and appropriate documentation for bad and


Identification of the content of the report

Customer details Original debt

amount Amount paid Amount in arrears Outstanding

amount

Documentation of bad and doubtful debt

Debt contract Correspondence

with the customers

o Brainstorming on Description of the report format

o Group discussion on Documentation of bad and doubtful debt

Textbooks computer Internet Accounting

software






Complete Reporting procedures and appropriate documentation for bad and


668 | P a g e


Written evidence



Checklist Score

Yes No

Learner is able to:

Identify the content of the report:

Customer details

Original debt amount

Amount paid

Amount in arrears

Outstanding amount

Document bad and doubtful debt:

Debt contract

Correspondence with the customers

Observation

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Learning Outcome 3.1:Identify trading terms of clients in default are respected according to

company operating procedures

Review of the contract with the clients in default

Payment incentive

Chasing debts on a regular basis

Making sure the collection process is professional, polite and firm

Offering payment plans for customer stuggling to pay

Refusing to supply further goods or services until bills are paid

o Brainstorming on identifying trading terms of clients in default are respected

o Group discussion on identifying trading terms of clients in default are respected

˗ Textbooks ˗ computer ˗ Internet ˗ Accounting software


LU 3:Review compliance with terms and conditions

3

Learning Outcomes:

1. Identify trading terms of clients in default are respected according to company operating procedures

2. communicate clients in default to make satisfactory arrangements to pay amounts outstanding

3. Review amounts owing that constitute breaches of company credit policy are actioned in accordance with company policy and procedures

6 Hours



Correct identification of trading terms of clients in default are respected

according to company operating procedures

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Written evidence



Checklist Score

Yes No

Learner is able to identify the trading terms:

Reviewing the contract with the clients in default

Paying incentive



Offering payment plans for customer struggling to pay


Observation

Learning Outcome 3.2. communicate clients in default to make satisfactory arrangements to

pay amounts outstanding

Meeting with the client in default for outstanding amount payment arrangement

Debt restructure arrangement

Payment period extension

Reduction of debt installment repayment

o Brainstorming on communication clients in default to make satisfactory arrangements to pay amounts outstanding

o Group discussion oncommunication clients in default to make satisfactory arrangements to pay amounts outstanding



671 | P a g e

amount





Written evidence




Self-assessment

Checklist Score

Yes No

Learner is able to:

Meet the client in default for outstanding amount payment arrangement

Arrange debt restructure:

Payment period extension

Reduction of debt installment repayment amount

Observation

Learning Outcome 3.3: Review amounts owing that constitute breaches of company credit

policy are actioned in accordance with company policy and procedures


Prompt communication of clients in default to make satisfactory arrangements

to pay amounts outstanding


672 | P a g e

Identification of procedures s of reviewing the outstanding debt amount

Discounting for payments made before the certain date

o Brainstorming on reviewing amounts owing that constitute breaches of company credit policy are auctioned

o Group discussion on reviewing amounts owing that constitute breaches of company credit policy are auctioned






Written evidence



Checklist Score

Yes No

Learner is able to:

Identify procedures s of reviewing the outstanding debt amount

Discount payments made before the certain date

Observation


Proper review of amounts owing that constitute breaches of company credit

policy are actioned in accordance with company policy and procedures

673 | P a g e

Learning Outcome 4.1:Identify activities of debts recovery according to company procedures.

Debt recovery procedures Contacting with a

friendly payment reminder.

phone, email and mail

the customer with a courtesy reminder

Contacting with an overdue payment reminder

Contacting the customer with a final notice

Trying to make direct contact with the customer

Sending a formal letter of demand

o Brainstorming on activities of recovery

o Oral presentation on debt recovery procedure

Computer Internet Accounting books Accounting software Black/white board


LU 4:Plan Recovery Action

4

Learning Outcomes:

1. Identify activities of debts recovery according to company procedures. 2. Planning of following up debt recovery in accordance with company policy

and guidelines 3. Identify Measures to collect outstanding amount within company

guidelines and timelines 6 Hours


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Written evidence



Checklist Score

Yes No

Learner is able to identify :

Debt recovery process:

Contacting with a friendly payment reminder





Beauty

Harmony

Graceful ageing

Lifecycle costing

Upkeep

Observation

Learning Outcome 4.2. Planning of following up debt recovery in accordance with company

policy and guidelines

Effective accounting and invoices

o Brainstorming on debt recovery follow up

- Computer - Internet


Proper identification of activities of debts recovery according to company

procedures


675 | P a g e

Speaking with the debtor personally

Mutually beneficial payment plans

Debt collection Agency

Legal action & Courts procedure

o Oral presentation on debt recovery follow up

- Accounting books - Accounting software - Black/white board - Marker pen/chalks





Written evidence



Checklist Score

Yes No

Learner is able to plan for debt recovery:

Effect account and invoices

Speak with the debtor personally

Mutually beneficial payment plans

Debt collection Agency

Legal action & Courts procedure


Proper Planning of following up debt recovery in accordance with company

policy and guidelines

676 | P a g e

Learning Outcome 4.3: Identify Measures to collect outstanding amount within company

guidelines and timelines

Measures of collecting outstanding amount Using finance charge

memos Sending a debts

statement to the customer

Ensuring terms are agreed upon

Calling the clients regularly

Being cool and calm when collecting

Putting it in writing Engaging a debt

collection service

o Group discussion on measures to collect outstanding amount

o Oral presentation on measures tocollect outstanding amount

- Computer - Internet - Accounting books - Accounting software - Black/white board - Marker pen/chalks





Written evidence





.complete Measures to collect outstanding amount within company guidelines

and timelines

677 | P a g e

Checklist Score

Yes No

Learner is able to :

Take measures to collect outstanding amount :

Using finance charge memos

Sending a debts statement to the customer

Ensuring terms are agreed upon

Calling the clients regularly

Being cool and calm when collecting

Putting it in writing

Engaging a debt collection service

Observation

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Learning Outcome 5.1.Prepare Reports which document accounts receivable debt recovery

type

Description of the debt recovery report template

Customer details Initial debt amount Amount in arrears Due date payment Outstanding amount Actions taken to

recover the outstanding amount

Comment

o Group discussion on debt recovery report

o Practical exercise on recovery report description

˗ Computer ˗ Internet ˗ Accounting books ˗ Accounting software ˗ Black/white board ˗ Marker pen/chalks ˗ Debt recovery report

template


LU 5:Prepare reports and file documentation

5

Learning Outcomes:

1 Prepare Reports which document accounts receivable debt recovery type

2 Distribute reports to relevant person 3 File documentation in accordance with company policy and

procedures

6 Hours


679 | P a g e




Written evidence



Checklist Score

Yes No

Learner is able to:

Describe the debt recovery report template:

Customer details

Initial debt amount

Amount in arrears

Due date payment

Outstanding amount

Actions taken to recover the outstanding amount


Observation


. Proper preparation of Reports which document accounts receivable debt

recovery type

680 | P a g e

Learning Outcome 5.2. Distribute reports to relevant person

Identification of key debt recovery report users

Recovery manager

Credit manager Finance

manager Collection

agent Credit

Reference Bureau

o Group discussion on users of recovery report

o Oral presentation on recovery report

Computer Internet Accounting books Accounting software Black/white board Marker pen/chalks





Written evidence



Checklist Score

Yes No

Learner is able to:

Identify key debt recovery report users:

Recovery manager

Credit manager



Correct distribution of reports to relevant person

681 | P a g e

Finance manager

Collection agent

Credit Reference Bureau

Observation

Learning Outcome 5.3: File documentation in accordance with company policy and

procedures

Documentation filing procedures

Classification Codification

Types of documentation filing

o Group discussion on documentation filing procedure

o Practical exercise on classification and codificaytion

- Computer - Internet - Accounting books - Accounting software - Black/white board - Marker pen - Chalk





Written evidence




Self-assessment

Checklist Score

Yes No

Identify document filing procedures:

Identify Types of document filing



Proper filing of documentation in accordance with company policy and

procedures

682 | P a g e

Identify document filing procedures

Observation



International College of Accountancy and Management (ICAM) is a private institution of Higher Learning offering post-secondary education and training in Business Management and related

disciplines. The college is located 12 km from the center of Kigali City at Nyandungu on Kigali-Kayonza road. Currently it offers a four year degree programme in Bachelor of Business Management (BBM) with two different specializations namely; Accounting, & Finance and Management. Students are expected to pay fees for each module before the start and each module takes three weeks to complete followed by final examination which should only be done by students who have cleared all fees for that particular module. There is increasing competition for students for higher education due to the growing number of Universities opening up in Rwanda in the last five years. In attempt to attract more students hence increase revenues ICAM decided to relax its policies on fees collection by allowing students to begin the module by just paying 20% of the module fees. This resulted to increase in students admissions. However, on analyzing the financial statement for the last two years profits has been decreasing and in this year forecasted loss is expected. This is due to the large amounts of uncollected fees balances outstanding from both continuing students and past students. The management got concerned and made a review of the students’ records and was shocked to find several anomalies on accounts receivable. For instance there are several students who have completed several modules having paid just the 20% of the module fee, others have graduated and have been issued with their degree certificates with pending fees balances on the promise that they will pay later when they get jobs. Secondly there are other students who drop out or transfer to other Universities within and outside Rwanda after finishing some modules but with pending fees balances. Consequently it's a big challenge recovering outstanding fees revenue

Tools, materials and equipment: - Register

- Pen

˗ Papers

˗ Calculator

˗ ruler

- Computer

- Table

https://en.wikipedia.org/wiki/Kigali

https://en.wikipedia.org/wiki/Kigali

683 | P a g e

from both continuing and past students. Therefore, the management would like to hire an accountant tomonitor service recovery activity with the requirements:

Review accounts receivable process Identify bad and doubtful debts Review compliance with terms and conditions

Plan recovery action

Prepare reports and file documentation


Checklist Score

Yes No

Indicator: Receipts entered into accounts receivable are checked for accuracy

Accuracy of information included in the receipts: Dates

Details of the customer

Calculations

Prices

Quantities

Description of the goods or service

Validity of the receipts

Indicator: Incorrect entries are identified according to type and source of receipt and accurately recorded

Analyzing the entries made

Determination of the in correct entries

Determination of the correct entries

Indicator: Discrepancies between outstanding balance and reconciliation balance are identified according to company policy and established procedures

Comparing account receivable outstanding balance and the reconciliation balance

Identification of unpaid invoices and recent payments

Indicator: Receipts entered into accounts receivable are adjusted according to established procedures

Correction of accounts receivable outstanding balances

Indicator: Receipts entered into accounts receivable are adjusted according to established procedures

Correction of accounts receivable outstanding balances

Updating the amounts on the receipts entered into accounts receivable

Indicator: Debtor’s ledger is reviewed in accordance with company policy and guidelines to identify outstanding amounts

684 | P a g e

Pursuing overdue payments

Issuing statements to debtors on a monthly basis

Follow up on overdue

accounts with phone calls or letters, to debtors

Scheduling review of credit limit

Monitoring the outstand amount

Indicator: Further information required is checked from relevant sources

Using internal source of information:


Recent mild delinquency

Recent declined authorization

Repeated requests for credit limit increase

Customer register

Credit system (software)

using external source of information:

Missed payments with

other lenders

Court judgments Bankruptcy


Indicator: Bad or doubtful debts status are verified according to company policy and guidelines

Checking the aging of accounts receivable

Focusing on past due accounts receivable

Indicator: Procedures and appropriate documentation of bad and doubtful debts are reported in accordance with company policy and guidelines

Identification of the content of the report: Customer details

Original debt amount

Amount paid

Amount in arrears

Outstanding amount

Documentation of bad and doubtful debts:

Debt contract

Correspondence with the customers

685 | P a g e

Indicator: Trading terms of clients in default are identified and respected according to company operating procedures

Reviewing the contract with the clients in default

Paying incentive



Offering payment plans for customer struggling to pay


Indicator: Clients in default are communicated to make satisfactory arrangements to pay outstanding amounts outstanding

Meeting the client in default for outstanding amount payment arrangement

Debting restructure arrangement

Indicator: Amounts owing that constitute breaches of company credit policy are reviewed in accordance with company policy and procedures

Identification of procedures s of reviewing the outstanding debt amount

Discounting payments made before the certain date

Indicator: Activities of debts recovery are identified according to company procedures

Debts recovery procedures:

Contacting with a friendly payment reminder.

Once the payment is overdue, phone , email or mail the customer with a courtesy reminder





Indicator: Follow up of debt recovery is planned in accordance with company policy and guidelines

Effective accounting and invoicing

Speaking with the debtor personally

Planning for mutual beneficial payment

Involving Debts collection Agency

Involving Legal action & Courts procedure

Indicator: Measures to collect outstanding amount are respected within company guidelines and timelines.

Taking measures to collect outstanding amount

686 | P a g e


Checklist Score

Yes No

Indicator: The time allocated to the task has been respected

Time used by the learner

Indicator: The outstanding fees revenue from both continuing and past student has been recovered

Collected amounts from doubtful and bad debts

Indicator: Reports which relate accounts receivable debt recovery type are prepared

Description of the debt recovery report template:

Customer details

Initial debt amount

Amount in arrears

Due date payment Outstanding amount


Comment

Indicator: Reports to relevant person are distributed

Identification of key debt recovery report users:

Recovery manager

Credit manager

Finance manager

Indicator: Documentation is filed in accordance with company policy and procedures

Implementing the documentation of filing procedures:

Classification

Codification

Identifying types of document filing

Observation

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Checklist Score

Yes No

Indicator: Accounts receivable process are reviewed

Accurate records of accounts receivable

Indicator: Doubtful and bad debts are identified

Outstanding balance of doubtful and bad debts

Indicator Compliance with terms and conditions is reviewed

Reduced outstanding balance of uncollected fees

Indicator: Recovery action is planned

Recovery plan

Indicator: Reports are prepared and filed

Report of accounts receivable

Observation

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C

A C C A P 4 0 1 - ACCOUNTING PRINCIPLES

ACCAP401 Apply accounting principles


Credits: 5 50

Sector: Finance



Purpose statement

This module describes the skills, knowledge and attitude required to Apply accounting principles. It is



this module, learners will be able to Describe accounting principles, Apply double entry book-keeping

system and Record transactions. Qualified learners deemed competent to this competency may work

alone or with others on routine tasks within financial and non-financial institutions, Supermarkets, Non-

government organisations (NGO) and Government institutions and other business enterprises related

under minimum supervision.

689 | P a g e


Not applicable.


Learning units describe the essential outcomes of a competence. Performance criteria describe the required performance needed to demonstrate achievement of the learning unit. By the end of the module, the trainee will be able to:


1. Describe accounting

principles.

Proper identification of accounting principles according to accounting

transaction.

Proper description of the need for a recording system for financial

transactions within a double entry book-keeping system

Proper description of usage of account principles according to the

accounting standards.

Proper description of accounting practices, operations and procedures.

Proper identification of accounting concepts and accounting

conventions

Apply double entry

book-keeping

system

Proper statement of the accounting equation

Proper applying the accounting equation relates to a double entry

book-keeping system

Proper Outlining books of prime entry integrate with

double entry book-keeping system

Proper processing financial transactions from the books of prime entry

into the double entry book-keeping system

Proper Recording capital income and capital expenditure, revenue

income and revenue expenditure

Record transactions

Proper identification of accounting methods according to the

accounting principles

Proper use of accounting principles to prepare books of prime entry

according to the accounting transaction

Proper use of accounting principles to prepare general ledger

according to the journal

Proper use of accounting principles to prepare trial balance according

to the general ledger

Proper use of accounting principles to prepare finance statement

according to the general ledger

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LU 1: Describe accounting principles

1

Learning Outcomes:

Identify the accounting principles Describe the need for a recording system for financial

transactions within a double entry book-keeping system Describe the usage of account principles Describe the accounting practices, operations and procedures Identify the accounting concepts and accounting conventions 10 Hours

Learning Outcome 1.1: Identify the accounting principles.

Introduction to accounting

principle

Purpose and user of

accounting

Accounting regulation

and accountancy

professional

Business language

Excitement of

accounting

The path ahead

Financial Statements

Income statement

Statement of owner's

equity

Balance sheet

Statement of cash

Brainstorming introduction on

accounting Principe

Oral presentation on Financial

statement

Group discussion on accounting

principles

Textbooks

Accounting software

Spreadsheets software

Charts accounts

Internet

Projector

Computer

TV


Resources

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flows

The Accounting Equation

Assets

Liabilities

Owner's equity

Stockholders' equity

Generally Accepted

Accounting Principles

Economic entity

assumption

Monetary unit

assumption

Full disclosure principle

Time period

assumption

Accrual basis

accounting

Revenue recognition

principle

Matching principle

Cost principle

Going concern

principle

Relevance, reliability,

and consistency

Principle of

conservatism

Materiality principle





Proper description of the need for a recording system for financial transactions

within a double entry book-keeping system

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Written evidence Performance evidence


Checklist Score

Yes No

Learner describe accounting principle such as:

Economic entity assumption

Monetary unit assumption


Time period assumption

Accrual basis accounting

Revenue recognition principle

Matching principle

Cost principle

Going concern principle

Relevance, reliability, and consistency

Principle of conservatism

Materiality principle

Information seeking

Quick services

Leaner explain duality principle

Leaner describe accounting principle according accounting standard

Observation

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Learning Outcome 1.2: Describe the need for a recording system for financial transactions


Recording process: Accounts

Debits and credits Summary of debits and credits

rules Step in process recoding

Journal Ledger

The recoding process illustrated Summary illustrated of

journalizing and posting The trial balance

Limitations of a trial balance Locating errors


recoding process

Oral presentation on Recoding

process

Group discussion on introduce the

chart of accounts : Numbering

system and Note the income

summary account

Practical exercises

Textbooks

Accounting

software

Spreadsheets

software

Charts accounts

Internet

Projector

Computer









Proper description of the need for a recording system for financial transactions


694 | P a g e

Checklist Score

Yes No

Learner describe accounting principle

Recoding system

Recording process

Learner describe the format of journal

Learner describe the format of ledger

Learner describe debit and credit rules

Double entry bookkeeping system

Analyse financial transactions

Source of documents

Observation

Learning Outcome 1.3: Describe the usage of account principles

Important of account

principles

The usage of account

principles:

Reliable,

veritable

objective

Consistency

Comparability

Brainstorming on account

principles

Oral presentation on accounting

principles

Practical exercises

Textbooks

Accounting software


Charts accounts

Internet

Projector

Computer



695 | P a g e






Checklist Score

Yes No

Learner explain smartness of accounting principle

Reliable

veritable objective

Consistency, Comparability

Recognition of accounting principle on financial statement

Presentation of accounting principle on financial statement

Disclosure of accounting principle on financial statement

Measurement of accounting principle on financial statement

Observation


Proper description of usage of account principles according to the accounting

standards.

696 | P a g e

Learning Outcome 1.4: Describe the accounting practices, operations and procedures

The accounting practices User Billing Recording Sales Recording Sales of Inventory

Items Documentation of User

Charges Accounting for Capital Assets

Used by Service Centers Accounting Operations

Accounts receivable Plant and property

accounting General accounting

Accounting procedures

Brainstorming on accounting

practices, operations and

procedures

Oral presentation on practices,

operations and procedures

Practical exercises

Textbooks

Accounting software


Charts accounts

Internet

Projector

Computer









Proper description of accounting practices, operations and procedures

https://doresearch.stanford.edu/policies/service-center-manual/policies-and-practices/accounting-practices#anchor-1952








697 | P a g e

Checklist Score

Yes No

Identification of the application of accounting principle

Manipulation of accounting operation

Record financial transaction

Respecting of accounting procedure

Observation

Learning Outcome 1.5: Identify the accounting concepts and accounting conventions

Definition of accounting concept

Identification of accounting

concepts

Business entity concepts

Money measurement

concept

Dual aspect concept

Going concern concept

Cost concepts

Matching concept

Realisation concept

Identification of accounting

conventions

Conservatism

Consistency

Materiality

Full disclosure

Brainstorming on accounting

concepts and conventions

Oral presentation on accounting

concepts and conventions

Practical exercises

Textbooks

Accounting software


Internet

Computer



698 | P a g e






Checklist Score

Yes No

Learner identifies the accounting concept

Learner is able to the accounting equation

Learner is able to differentiate accounting convention

Observation


Proper identification of accounting concepts and accounting conventions

699 | P a g e

LU 2: Apply double entry book-keeping system

2

Learning Outcomes:

State the accounting equation Apply accounting equation for double entry book-keeping system Outline the books of prime entry integrate with double entry book-

keeping system Process financial transactions from the books of prime entry into

the double entry book-keeping system Record capital income and capital expenditure, revenue income and

revenue expenditure

20 Hours

Learning Outcome 2.1: State the accounting equation

Introduction to accounting

equation

Accounting equation

approach

Textbooks

Accounting software


Internet

Computer






Proper statement of the accounting equation

700 | P a g e




Checklist Score

Yes No

Learner identifies the purpose of accounting equation such as:

Introduction to accounting equation

Accounting equation approach

Learner identifies characteristics of the basic accounting equation element

Manipulate the accounting equation

Observation

Learning Outcome 2.2: Apply accounting equation for double entry book-keeping system

Application of accounting

equation on:

Accounting entries

Books of account

Debits and credits

Double entry bookkeeping


accounting Principe


statement


principles

Textbooks

Accounting software


Internet

Computer



701 | P a g e






Checklist Score

Yes No

Learner apply the theory of Debit and credit to accounting equation :

Increased and decreases accounts

Leaner apply the rules of doubles entry accounting to business transactions

Observation

Learning Outcome 2.3: Outline the books of prime entry integrate with double entry book-

keeping system

Identification of prime entry

books:

Sales day book

Purchase day book


accounting Principe


statement


principles

Textbooks

Accounting software


Charts accounts

Internet


Proper explanation of how the accounting equation relates to a



702 | P a g e



Bank Book

Cash Receipts Book

Cash Payments Book


Petty Cash Payments Book

Journal

Projector

Computer







Checklist Score

Yes No

Learner apply of theory accounting double entry on

Sales day book

Purchase day book




Proper Outlining of how the books of prime entry integrate with


703 | P a g e

Bank Book

Cash Receipts Book

Cash Payments Book


Observation

Learning Outcome 2.4: Process financial transactions from the books of prime entry into the


Recoding transactions into the

of prime entry:

Sales day book

Purchase day book



Bank Book

Cash Receipts Book

Cash Payments Book



Journal


accounting Principe


statement


principles

Textbooks

Accounting software

Internet

Computer






Proper process financial transactions from the books of prime entry into the


704 | P a g e





Self-assessment

705 | P a g e

Checklist Score

Yes No

Leaners is able to record transactions such as:

Enter transaction in the journal

Explain the uses of books of original entry

Identify source of documents related to book of original entry

Leaner record transactions using source document

Purchases books

Sales books

Returns cash books

Observation

Learning Outcome 2.5: Record capital income and capital expenditure, revenue income and

revenue expenditure

Definition of Capital

income and capital

expenditure

Distinction of Capital

income and capital

expenditure

Definition of revenue

income and revenue

expenditure

Distinction of revenue

income and revenue

expenditure

Recording the transactions


accounting Principe


statement


principles

Textbooks

Accounting software


Internet

Computer



706 | P a g e




Product evidence

Multiple choice questions True-False questions Matching Sentence completion sequence Presentation

Checklist Score

Yes No

Leaner is able to differentiate capital income and revenue income

Leaners is able to differentiate revenue expenditure and income expenditure

Recoding income

Recording revenue expenditure

Redounding capital expenditure and revenue expenditure

Observation


Proper recording capital income and capital expenditure, revenue income and

revenue expenditure

707 | P a g e

LU3: Record transactions

3

Learning Outcomes:

identify the accounting methods use of accounting principles to prepare books of prime entry use of accounting principles to prepare general ledger use of accounting principles to prepare trial balance use of accounting principles to prepare finance statement 20 Hours

Learning Outcome 3.1: identify the accounting methods

Accounting methods :

Cash-basis accounting

method

Accrual accounting method


accounting Principe


statement


principles

Textbooks

Accounting software


Charts accounts

Internet

Projector

Computer







Proper identification of accounting methods according to the accounting

principles

708 | P a g e



Checklist Score

Yes No

Learner uses appropriate documents to record business operations:

Cash-basis accounting method

Accrual accounting method Identify timbers

Observation

Learning Outcome 3.2: use of accounting principles to prepare books of prime entry

Applying accounting principle to

record transaction into prime

books

Sales day book

Purchase day book



Bank Book

Cash Receipts Book

Cash Payments Book




accounting Principe


statement


principles

Textbooks

Accounting software


Charts accounts

Internet

Projector

Computer


709 | P a g e







Checklist Score Yes No


Journal

Cash receipt journal

Cash payment journal

Purchase journal

Sales journal

Ledger

Cash receipt ledger

Cash payment ledger

Purchase ledger

Sales ledger

Observation


Proper use of accounting principles to prepare journal according to the

accounting transaction

710 | P a g e

Learning Outcome 3.3: use of accounting principles to prepare general ledger

Definition of general ledger

Format of general ledger

T – Accounts

Forms of ledger accounts

Standard form

Self-balancing form

Posting transaction from

journal to general ledger


accounting Principe


statement


principles

Textbooks

Accounting software


Charts accounts

Internet

Projector

Computer









Proper use of accounting principles to prepare general ledger according to the

journal

711 | P a g e


Eucalyptus floor application


Journal

Cash receipt journal

Cash payment journal

Purchase journal

Sales journal

Ledger

Cash receipt ledger

Cash payment ledger

Purchase ledger

Sales ledger

Observation

Learning Outcome 3.4: use of accounting principles to prepare trial balance

Definition of Trial balance Purpose of a Trial Balance Preparation of trial balance Limitations of a trial balance Adjustment statement


accounting Principe


statement


principles

Textbooks

Accounting software


Charts accounts

Internet

Projector

Computer



712 | P a g e





Multiple choice questions True-False questions Matching Role play Self-assessment



Ledger

Cash receipt ledger

Cash payment ledger

Purchase ledger

Sales ledger

Balancing accounts

Use and limitation of the trial balance

Observation


Proper use of accounting principles to prepare trial balance according to the

general ledger

713 | P a g e

Learning Outcome 3.5: use of accounting principles to prepare finance statement

Purpose of preparation of

financial statements

Adjusting entries

Accrued Revenues

Accrued Expense

Unearned Revenue

Prepaid Expenses

Inventory

Depreciation

Adjustment of general ledger

Adjustment of trial balance

Preparation of finance

statement

Balance sheets

Profit and loss account

Cash flow

Note disclosure


accounting Principe


statement


principles

Textbooks

Accounting software


Charts accounts

Internet

Projector

Computer






Proper use of accounting principles to prepare finance statement according to

the general ledger

714 | P a g e



Multiple choice questions True-False questions Matching Role play Self-assessment


Prepare closing journal

Listing financial statement

Balance sheets

Profit and loss accounts

Cash flow

Change in equity

Identify the components of financial statement

Observation

715 | P a g e



Mr MUREGO the owner of a pizza shop Ltd at Nyabugogo Tax Pack, Nyarugenge District and decided to buy a new delivery car costing 5,000,000 Frw. The company did not have sufficient cash, so Murego decided to pay the 5,000,000 Frw from his own money. Murego expects to include the car to the pizza shop ltd assets. Internal auditor has requested Murego and his company to keep activities separately, so the car must remain a personal vehicle unless Murego sells it to the company. Mr Murego is confused because he doesn’t understand the reasons why he should record his resources in two separate books. Therefore, you are called upon to apply principle accounting for his company The task should meet the following specifications

Explain the effect of transaction Murego’s business. Apply double entry book-keeping system for Murego company Record transactions for Murego company


Tools, materials and

equipment: Related books and online

resources Accounting books Balance sheet Paper Pens RRA regulation Official Gazette



Indicator: Accounting principles are identified

Accounting principles

Economic entity assumption

Monetary unit assumption


Time period assumption

Accrual basis accounting

Revenue recognition principle

Matching principle

Cost principle

Going concern principle

Relevance, reliability, and consistency

Accounting equation

716 | P a g e

Indicator: The need for a recording system for financial transaction is described within a double entry book keeping system

Journals

Duality principles

Double entry system

Indicator: Usage of account principles is described

Journal

Ledger

Trial balance

Journal

Indicator: Accounting concepts and accounting conventions are identified

Accounting conventions:

Conservatism

Consistency

Materiality

Full disclosure

Accounting practices:

User Billing

Recording Sales

Recording Sales of Inventory Items

Documentation of User Charges

Accounting for Capital Assets Used by Service Centers

Accounting concepts :

Business entity concepts

Money measurement concept

Dual aspect concept

Going concern concept

Cost concepts

Matching concept

Realisation concept

Indicator: The accounting equation is established

Accounting equation:

Assets

Liabilities

Equity

Indicator: The accounting equation relates to a double entry book-keeping system is applied

Doubles entry system






717 | P a g e

Journal

Ledger

Indicator: Books of prime entry integrate with double entry book-keeping system is Outlined


Journals:

Sales day book

Purchase day book



Bank Book

Cash Receipts Book

Cash Payments Book



Indicator: Financial transactions from the books of prime entry into the double entry book-keeping system is processed


Journals

Indicator: Capital income and capital expenditure, revenue income and revenue expenditure are identified and recoded

Nature of expenditure

Nature of income

Book of prime entry

Indicator: Accounting methods are identified according to the accounting principles

Cash-basis accounting

Accrual accounting

Indicator: Accounting principles are used to prepare books of prime entry

Journals:

Sales day book

Purchase day book



Bank Book

Cash Receipts Book

718 | P a g e

Cash Payments Book



Accounting principles are used to prepare general ledger according to the journal

Duality concepts:

T – accounts

Observation


Checklist Score

Yes No

Indicator: Accounting principles are applied

T Duality principle :

Rules of debit and credit are applied in recording transactions into appropriate accounts Objects


Checklist Score

Yes No

Indicator: Transactions Murego’s company are described

Transactions effect:

Change in assets/ change in liabilities

Indicator: Double entry book-keeping system for Murego company is applied

Records

Cash book

Indicator: Timeline is respected

Time required

719 | P a g e

Observation

Reference books: Accounting Principles I : Elizabeth A. Minbiole, CPA MBA

Accounting Principles II : Elizabeth A. Minbiole, CPA MBA

Financial accounting an international introduction: David Alexander and Christopher Nobes, second

edition

Business accounting (FA4) the Institute of Chartered Accountants in Malawi -2014

Financial Accounting and Reporting, 11th Edition, Barry Elliot and Jamie Ellion

Financial Accounting Fundamentals

Financial Accounting Fundamentals, Julie Holland, Barry Elliott and Jamie Elliott

Manage stock purchase and inventory, Kaly Quach

a | P a g e

GLOSSARY

Assessment: A process of gathering and judging

evidence in order to decide whether a person

has attained a standard of performance.

Assessment criteria: Statements which describe

performances and place them in context with

sufficient precision to allow valid and reliable

assessment.

Best practice: Management practices and work

processes that lead to outstanding or top-class

performance and provide examples for others.

Competency standard: An industry-determined

specification of performance which sets out the

skills, knowledge and attitudes required to

operate effectively in employment.

Competency standards are made up of units of

competency, which are themselves made up of

elements of competency, together with

performance criteria, a range of variables, and

an evidence guide.

Competency: means the ability to apply

knowledge, skills and personal, social and

methodological skills in the workplace or

during learning, as well as in personal and

professional development. This ability or

capacity is acquired through leaning, exposure

to the tasks and series of training allowing one

to perform specific task autonomously. Reason

why in the context of the CBE Framework

competencies are described as responsibility

and independence.

Competency-based assessment (or CBA): The

gathering and judging of evidence in order to

decide whether a person has achieved a

standard of competency.

Complementary competencies: Set of

knowledge, skills and attitudes which are not

directly linked to a specific occupation or

industry, but which are important for work,

education and life in general, such as

communication, mathematics, organizational

aptitude, and computer literacy, interpersonal

and analytical competency.

Core modules: Modules leading to

competencies’ acquisition that an industry

sector has agreed upon as essential for a person

to be accepted as competent at a particular

level. All modules may be core, but in many

cases competency at a level will involve core

modules plus optional or specialization

modules. Core competencies are normally

those central to work in a particular industry.

Credential: Formal certification issued for

successful achievement of a defined set of

outcomes, e.g. successful completion of a

course in recognition of having achieved

particular knowledge, skills or competencies;

successful completion of an apprenticeship or

traineeship.

Credit: The acknowledgement that a person has

satisfied the requirements of a module.

Curriculum: The specifications for a course or

subject (module) which describe all the learning

experiences a learner undergoes, generally

including objectives, content, intended learning

outcomes, teaching methodology,

recommended or prescribed assessment tasks,

assessment exemplars, etc.

Evidence guide: The part of a competency

standard which provides a guide to the

2 | P a g e

interpretation and assessment of the unit of

competency, including the aspects which need

to be emphasized in assessment, relationships

to other units, and the required evidence of

competency.

Flexible delivery: A range of approaches to

providing education and training, giving

learners greater choice of when, where and

how they learn. Flexible delivery may involve

distance education, mixed-mode delivery,

online education, self-paced learning, self-

directed learning, etc.

Formal education: Also formal training

education or training provided in educational

institutions such as schools, universities,

colleges, etc. or off the job in a workplace,

usually involving direction from a teacher or

instructor.

General competencies: competencies

correspond to larger operations that go beyond

the tasks, but generally contribute to their

implementation. These activities require more

fundamental learning and are generally

common to several tasks and transferable to

many work situations.

Generic modules: Modules leading to the

attainment of complementary competencies.

Informal education: The acquisition of

knowledge and skills through experience,

reading, social contact, etc.

Internship: An opportunity for a learner to

integrate career related experience by

participating in planned, supervised work.

Key competencies: Any of several generic skills

or competencies considered essential for

people to participate effectively in the

workforce. Key competencies apply to work

generally, rather than being specific to work in a

particular occupation or industry. The following

are key areas of competency which were

developed into seven key competencies:

collecting, analyzing and organizing

information; communicating ideas and

information; planning and organizing activities;

working with others and in teams; using

mathematical ideas and techniques; solving

problems; and using technology.

Knowledge: means the result of the adoption

of information through the learning process.

Knowledge is a set of facts, principles, theories

and practices related to area of work or study.

In CBE context lifelong learning knowledge is

described as theoretical and / or factual.

Learning outcomes: are statements of what

learner knows, understands and can perform,

based on the completion of the learning

process, defined by knowledge, skill and

competency.

Learning activities: Suggested activities that

can be developed during lesson planning and

activity preparation. The choice of learning

activities must be tailored according to group

size, available material resources and

communication tools.

Learning hours: Amount of hours required to

acquire the competency, including the time

allocated to evaluation, which is estimated

between 5 and 10% of the total learning time of

the competency.

Learning outcomes: Statements that indicate

what learners will know or be able to do as a

result of a learning activity. Learning outcomes

are usually expressed as knowledge, skills, or

attitudes.

3 | P a g e

Learning unit: Any of the basic building blocks

of a module, which describes the key activities

or the elements of the work covered by the

module

Module: A unit of training which corresponds to

one competency and which can be completed

on its own or linked to others.

Occupation: The principal business of one’s life.

Performance criteria The part of a competency

standard specifying the required level of

performance in terms of a set of outcomes

which need to be achieved in order to be

deemed competent. It describes the quality

requirements of the result obtained in labor

performance.

Qualification: means the formal name for the

result of a process of assessment and

validation, which is obtained when a competent

body determines that an individual has

achieved learning outcomes to the standards

laid down.

Quality assurance: The systems and procedures

designed and implemented by an organization

to ensure that its products and services are of a

consistent standard and are being continuously

improved.

Recognition of prior learning (or RPL): The

acknowledgement of a person’s skills and

knowledge acquired through previous training,

work or life experience, which may be used to

grant status or credit in a subject or module.

Skills: are the ability to apply knowledge and

use the principle of “know how” to perform a

specific task and to solve the problem. In

the context of the CBE Framework, skills are

defined as cognitive (involving the use of logical,

intuitive and creative thinking), practical

(including physical skill and use of methods,

materials, devices and instruments) and social

skills (communication and cooperation skills,

emotional intelligence and other).

Specific competencies: Competencies that are

directly related to the tasks of the occupation in

the workplace context. They refer to concrete,

practical, and focused aspects

Traineeship: A system of vocational training

combining off-the-job training at an approved

training provider with on-the-job training and

practical work experience. Traineeships

generally take one to two years and are now a

part of the New Apprenticeships system.

Unit of competency: A component of a

competency standard. A unit of competency is a

statement of a key function or role in a

particular job or occupation. See also element

of competency, performance criteria, range of

variables.

4 | P a g e

WORKFORCE DEVELOPMENT AUTHORITY – WDA P. O. BOX 2707 Kigali Rwanda T : +250 255113365 F : +250 255113365 E :[email protected] I :www.wda.gov.rw

Workforce Development Authority

Empowering people with employable skills and entrepreneurship capacity

Resource

s

Performanc

e criterion

Demonstrat

e ability to

understand

the

inferences

made in a

range of

medium

length texts

Content Learning

activities

Resource

s

Performanc

e criterion

Clearly

design

marketing

plan in line

with market

feasibility

study and

business

products

Content Learning

activities

Resource

s

Performanc

e criterion

Accurately

develop

business

requirement

s in terms of

staffing in

line with

business

activities

Content Learning

activities

Resource

s

Performanc

e criterion

Properly

design

business

financial

plan in line

with

business

needs

Content Learning

activities

Resource

s

Performanc

e criterion

Clearly

identify risk

in

accordance

with

business

environmen

t

Content Learning

activities

Resource

s

Performanc

e criterion

Accurately

assess risk

associated

to the

business in

line with the

business

plan

developed

Content Learning

activities

Resource

s

Performanc

e criterion

Briefly

explain

business

contingency

plan

concepts

Content Learning

activities

Resource

s

Performanc

e criterion

Accurately

develop

contingency

plan in

accordance

of assessed

risks

Content Learning

activities

Resource

s

Performanc

e criterion

Accurately

prepare of

business

plan

presentatio

n in

accordance

with

business

plan

Content Learning

activities

Resource

s

Performanc

e criterion

Clearly

explain

different

ways to

present the

business

plan

Content Learning

activities

Resource

s

Performanc

e criterion

Appropriatel

y present a

business

plan