TVET CURRICULUM Based on December, 2021 (V- I) Occupational standard (OS) March, 2022 Addis Abeba, Ethiopia Preface The reformed TVET-System is an outcome-based system. It utilizes the needs of the labor market and occupational requirements from the world of work as the benchmark and standard for TVET delivery. The requirements from the world of work are analyzed and documented – taking into account international benchmarking – as occupational standards (OS).
In the reformed TVET-System, curricula and curriculum development play an important role with regard to quality driven comparable TVET-Delivery. The Curricula help to facilitate the training process in a way, that trainees acquire the set of occupational competences (skills, knowledge and attitude) required at the working place and defined in the occupational standards (OS).
This curriculum has been developed by a group of professional experts from different Regional TVET Bureaus, colleges, Industries, Institutes and universities based on the occupational standard for Accounting and Finance Level III.
The curriculum development process has been actively supported and facilitated by Ministry of Labor and Skill.
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Page 2 of 95 Author/Copyright : Version - I Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III TVET-Program Design 1.1. TVET-Program Title: Accounting and Finance Level III
1.2. TVET-Program Description
The Program is designed to develop the necessary knowledge, skills and attitude of the trainees to the standard required by the occupation. The contents of this program are in line with the occupational standard. The Trainees who successfully completed the Program will be qualified to work as an Accountant Level III with competencies elaborated in the respective OS. Graduates of the program will have the required qualification to work in the Labor and Social Affair sector in the field of Accounting and Finance.
The prime objective of this training program is to equip the Trainees with the identified competences specified in the OS. Graduates are therefore expected to Process Financial Transactions and Extract Interim Reports, Administer, Monitor and Control General and Subsidiary Ledgers ,Perform Financial Calculations, Administer Financial Accounts; Prepare, Match and Process Receipts ; Process Payment Documentation, Balance Cash Holdings; Process Payroll; Prepare Financial Reports; Calculate and Administer Taxes, Fees and Charges; Handle Foreign Currency Transactions; Prevent and Eliminate MUDA. In accordance with the performance criteria and evidence guide described in the OS.
1.3. TVET-Program Training Outcomes
The expected outputs of this program are the acquisition. LSA ACF3 01 1221 Process Financial Transactions and Extract Interim Reports, LSA ACF3 02 1221 Administer, Monitor and Control General and Subsidiary Ledgers LSA ACF3 03 1221 Perform Financial Calculations LSA ACF3 04 1221 Administer Financial Accounts LSA ACF3 05 1221 Prepare, Match and Process Receipts LSA ACF3 06 1221 Process Payment Documentation LSA ACF3 07 1221 Balance Cash Holdings LSA ACF3 08 1221 Process Payroll LSA ACF3 09 1221 Prepare Financial Reports LSA ACF3 10 1221 Calculate and Administer Taxes, Fees and Charges LSA ACF3 11 1221 Handle Foreign Currency Transactions LSA ACF3 12 1221 Prevent and Eliminate MUDA
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Accounting and Finance Ministry of Labor and Skills February , 2022 Level- III 1.4. Duration of the TVET-Program The Program will have duration of 960 Hours including the in school/ Institution training and on-the-job practice or cooperative training time. Such cooperative training based on realities of the industry, nature of the occupation, location of the TVET institution, and other factors will be considered in the training delivery to ensure that trainees acquire practical and workplace experience. s.no Unit competency TVET Institution Cooperative Total Remarks training training hours Theory Practical
1. Process Financial Transactions and Extract 46 78 36 160
Interim Reports 2. Administer, Monitor and Control General 30 34 16 80 and Subsidiary Ledgers 3. Perform Financial Calculations 24 40 16 80 4. Administer Financial Accounts 20 32 8 60
5. Prepare and Prepare, Match and Process 16 28 16 60
10. Calculate and Administer Taxes, Fees and 20 24 16 60
Charges 11. Handle Foreign Currency Transactions 18 24 28 70 12. Prevent and Eliminate MUDA 12 20 8 40 Total allotted hour 284 430 248 960
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III 1.5. Qualification Level and Certification Based on the descriptors elaborated on the Ethiopian National TVET Qualification Framework (NTQF) the qualification of this specific TVET Program is Level III.
The trainee can exit after successfully completing the modules in one level and will be awarded the equivalent institutional certificate on the level completed. However, only institutional certificate of training accomplishment will be awarded.
1.6. Target Groups
Any citizen with disability who meets the entry requirements under items 1.7 and capable of participating in the training activities is entitled to take part in the Program.
1.7 Entry Requirements
The prospective participants of this program are required to possess the requirements or directive of the Ministry of Labor and Skills.
1.8 Mode of Delivery
This TVET-Program is characterized as a formal Program on middle level technical skills. The mode of delivery is co-operative training. The time spent by the trainees in the real work place/ industry will give them enough exposure to the actual world of work and enable them to get hands-on experience.
The co-operative approach will be supported with school-based lecture-discussion, simulation
and actual practice. These modalities will be utilized before the trainees are exposed to the industry environment.
Hence based on the nature of the occupation, location of the TVET institutions, and interest of the industry alternative mode of cooperative training such as apprenticeships, internship and traineeship will be employed. In addition, in the areas where industry is not sufficiently available the established production and service centers/learning factories in TVET institutions will be used as cooperative training places. The Training-Institution and identified companies have forged an agreement to co-operate with regard to the implementation of this program.
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III 1.9. TVET-Program Structure Duration Unit of Competence Module Code & Title Training Outcomes (In Hours) LSA ACF3 03 1221 Perform LSA ACF3 01 0322 Performing Obtain data and resources for financial 80 Hr. Financial Financial calculations Calculations Calculations Select appropriate methods and carry out financial calculations Check calculations and record outcomes LSA ACF3 01 1221 Process LSA ACF3 02 0322 Processing Check and verify supporting 160 Financial Financial documentation Transactions and Transactions and Prepare and process banking and petty Extract Interim Extract Interim cash documents Reports Reports Prepare and process invoices for payment to creditors and for debtors Prepare journals and batch monetary items Post journal entries to ledger Enter data into system LSA ACF3 09 1221 Prepare LSA ACF3 03 0322 Preparing Financial Maintain asset register 100 Financial Reports Record general journal entries for Reports balance day adjustments Prepare final general ledger accounts Prepare end of period financial reports LSA ACF3 02 1221 Administer, LSA ACF3 04 0322 Administering, Review accounts receivable process 80 Monitor and Monitoring and Identify bad and doubtful debts
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Control General Controlling General Review compliance with terms and and Subsidiary and Subsidiary conditions and plan recovery action Ledgers Prepare reports and file documentation. Ledgers Distribute creditors invoices for authorization Remit payments to creditors Prepare accounts paid report and reconcile balances outstanding Collect and record monies due LSA ACF3 07 1221 Administer LSA ACF3 05 0322 Administering Allocate customer payments 60 Financial Financial Accounts Reconcile accounts Accounts Maintain customer details LSA ACF3 07 1221 Balance Cash LSA ACF3 06 0322 Balancing Cash Maintain accurate cash floats 80 Holdings Holdings Remove receipts from terminal Reconcile takings LSA ACF3 05 1221 Prepare, Match LSA ACF3 07 0322 Preparing , Receive, identify and record receipts 60 and Process Matching and Match receipts to documentation Receipts Processing Receipts Enter data to systems File documentation LSA ACF3 06 1221 Process Payment LSA ACF3 08 0322 Process Payment Enter data to system 70 Documentation Documentation Create payment facility Verify payments against documentation Effect payments File documentation Authorized payment LSA ACF3 10 1221 Calculate and LSA ACF3 09 0322 Calculating and Assess goods and documents for duty 60
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Administer Administering and tax liability Taxes, Fees and Taxes, Fees and Calculate taxes, fees and charges Charges Charges Complete transaction records Deal with enquiries and complaints LSA ACF3 08 1221 Process Payroll LSA ACF3 10 0322 Processing Payroll Record payroll data 100 Prepare payroll Handle payroll enquiries Maintain payroll LSA ACF3 11 1221 Handle Foreign LSA ACF3 11 0322 Handling Foreign Identify nature of customer's foreign 70 Currency Currency currency needs Transactions Transactions Verify that the proposed transaction can be conducted Conduct the transaction Maintain accurate records of transaction LSA ACF3 12 1221 Prevent and LSA ACF3 12 0322 Preventing and Prepare for work 40 Eliminate Eliminate MUDA Identify MUDA and problem MUDA Analyze causes of a problem. Eliminate MUDA and Assess effectiveness of the solution Prevent occurrence of wastes and sustain operation *The time duration (Hours) indicated for the module should include all activities in and out of the TVET institution
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III LEARNING MODULE 01 TVET-PROGRAMME TITLE: Accounting and Finance - Level III MODULE TITLE : Performing Financial Calculations MODULE CODE : LSA ACF3 M01 0322 NOMINAL DURATION : 80 Hours MODULE DESCRIPTION : This module covers the use of a common range of calculation methods and techniques for conducting routine financial calculations and transactions. LEARNING OUTCOMES At the end of the module the trainee will be able to: LO1. Obtain data and resources for financial calculations. LO2 Select appropriate methods and carry out financial calculations LO3. Check calculations and record outcomes MODULE CONTENTS: LO1 Obtain data and resources for financial calculations (15hrs) 1.1. Obtaining and verifying Input data 1.2. Determining and confirming outcomes of calculations 1.3. Acquiring relevant resources and equipment 1.4. Developing Simple spreadsheets LO2. Select appropriate methods and carry out financial calculations (50hrs) 2.1. Using hand held calculators 2.2. Performing calculations 2.3. Re-checking data used in calculations 2.4. Applying mathematical techniques for calculating interest 2.5. Applying mathematical techniques for calculating break-even point 2.6. Applying Mathematical techniques for calculating annuity 2.7. Demonstrating accounting treatment of Non- interest bearing note 2.8. Understanding financial services legislation and statutory requirements LO3. Check calculations and record outcomes (15hrs) 3.1.Checking results 3.2.Recording calculation results 3.3.Storing worksheets and electronic files
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Learning Methods: For none Reasonable Adjustment for Trainees with Disability (TWD) impaired trainees Low Vision Deaf Hard of hearing Physical impairment
Lecture- Provide large print text Assign sign language interpreter Organize the class Organize the class room seating discussion Prepare the lecture in Audio/video Arrange the class room seating to room seating arrangement to be accessible for Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users. to be accessible to trainees contact accessible to trainees Facilitate and support the Write short notes on the black/white board Make sure the luminosity of the Speak loudly trainees who have severe using large text light of class room is kept Ensure the attention impairments on their upper Make sure the luminosity of the light of class Introduce new and relevant of the trainees limbs to take note room is kept vocabularies Present the lecture in Provide Orientation on the Use normal tone of voice Use short and clear sentences video format physical feature of the work Encourage trainees to record the lecture in Give emphasis on visual lecture Ensure the attention shop audio format and ensure the attention of the of the trainees Provide Orientation on the physical feature of trainees the work shop Avoid movement during lecture Summarize main points time Present the lecture in video format Summarize main points Demonstration Conduct close follow up use Sign language interpreter Illustrate in clear & Facilitate and support the Use verbal description Use video recorded material short method trainees having severe upper Provide special attention in the process of Ensure attention of the trainees Use Video recorded limbs impairment to operate guidance Provide structured training material equipments/ machines facilitate the support of peer trainees Show clear and short method Ensure the attention of Assign peer trainees to assist Prepare & use simulation Use gesture the trainees Conduct close follow up Provide tutorial support Provide tutorial Provide tutorial support (if necessary) support (if necessary (if necessary)
Group Facilitate the integration of trainees with Use sign language interpreters Facilitate the Introduce the trainees with their discussion group members Facilitate the integration of integration of trainees peers Conduct close follow up trainees with group members with group members
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Introduce the trainees with other group Conduct close follow up Conduct close follow member Introduce the trainees with other up Brief the thematic issues of the work group member Introduce the trainees with other group member Inform the group members to speak loudly Exercise Conduct close follow up and guidance Conduct close follow up and Conduct close follow Assign peer trainees Provide tutorial support if necessary guidance up and guidance Use additional nominal hours if provide special attention in the process Provide tutorial support if Provide tutorial necessary necessary support if necessary provide special attention in the provide special process/practical training attention in the Introduce new and relevant process/ practical vocabularies training prepare the assignment questions in large text Use sign language interpreter Provide briefing Individual Encourage the trainees to prepare and submit Provide briefing /orientation on /orientation on the assignment the assignment in large texts the assignment assignment Make available recorded assignment questions Provide visual recorded material Provide visual Facilitate the trainees to prepare and submit recorded material the assignment in soft or hard copy
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT METHODS: Interview Use sign language interpreter Speak loudly Use written response as Ensure or conform whether the Using sign language interpreter if an option for the trainees proper communication was necessary having speech conducted with the trainee challenges through the service of the sign language interpreter Use short and clear questioning Time extension Written test Prepare the exam in large texts Prepare the exam using short Prepare the exam using short sentences, Use oral response as an Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for necessary or False, matching and short and short answers if necessary. trainees having severe Prepare the exam in audio format answers upper limb impairment Assign human reader Avoid essay writing Time extension for (if necessary) Time extension trainees having severe Time extension upper limb impairment Demonstration/ Brief the instruction or provide Use sign language interpreter Provide activity based assessment Provide activity based Observation them in large text Brief on the instruction of the Brief on the instruction of the exam assessment Time extension exam Use loud voice Conduct close follow up Provide activity-based/ practical Time extension Time extension assessment method Time extension
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT CRITERIA: LO.1. Obtain data and resources for financial calculation
Input data is obtained and verified as relevant for workplace calculations
Outcomes of calculations are determined and confirmed from task specifications Relevant resources and equipment are acquired to perform the calculations effectively Simple spreadsheets are developed where necessary to perform calculations that may be repeated LO.2 Select appropriate methods and carry out financial calculations
Hand held calculators are primarily used for performing calculations with other equipment that may be required identified and obtained as necessary Calculations are performed to complete the work requirements using appropriate techniques Data used in calculations is re-checked against task specifications LO.3 Check calculations and record outcomes
Results are checked to ensure the calculations are accurate, meet the required outcomes with common computational errors recognized and corrected where required Calculation results are recorded to industry standards and enterprise requirements Calculation worksheets are stored or electronically filed for future use
Annex: Resource Requirements
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Module code: LSA ACF3 M01 0322 Module Title: Performing Financial Calculations Item Category/Item Description/ Quantity Recommended No. Specifications Ratio (Item: Trainee) A. Learning Materials prepared by the 1. TTLM 25 1:1 trainer 2. Reference Books Mathematics with applications in Bowen Earl K et 2.1. 5 1:5 Business and Economics AJ,1987 Essentials of College Mathematics Barnett Raymond A. 2.2. for business and Economics, life and Ziegler Michael 5 1:5 science and social science, R, 3rd ed., 1989 B. Learning Facilities & Infrastructure 1 Lecture Room 7*8 m 1 1:25 2 Library 12*15 m 1 1:25 3 Simulation room 6*7 m 1 1:25 C. Consumable Materials 1. A4 Paper Double A 3 Desta 3:25 2 Marker Whiteboard 50psc 3 Duster White Board 20psc 4 Cartridge Ink Laser Jet 5 unit 5 Flip chart 585*810mm/25sheets 3unit D. Tools and Equipment 1. Computer Del 720 25 1:1 2. Laptop Toshiba icore5 1 For trainer 3. Printer Laser Jet 1 1:25 4. LCD Projector Epson 1 1:25 5. Scientific calculator Casio 25 1:1 6. Divider Unit 10 7. Furniture and Fixtures Unit 25
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III LEARNING MODULE 02 TVET-PROGRAMME TITLE: Accounting and Finance - Level III MODULE TITLE : Processing Financial Transactions and Extracting Interim Reports MODULE CODE : LSA ACF3 M02 0322 NOMINAL DURATION : 160 Hours MODULE DESCRIPTION: This module covers the functions involved in the preparation and processing of routine financial documents including preparing journal entries, posting journals to ledgers, preparing, banking and reconciling financial records, and extracting a trial balance and interim reports LEARNING OUTCOMES At the end of the module the trainee will be able to: LO1. Check and verify supporting documentation LO2 Prepare and process banking and petty cash documents LO3. Prepare and process invoices for payment to creditors and for debtors LO4. Prepare journals and batch monetary items LO5. Post journals to ledger LO6. Enter data into system LO7. Prepare deposit facility and lodge flows LO8. Extract a trial balance and interim reports MODULE CONTENTS: LO1 Check and verify supporting documentation (20 hrs) 1.1. Identifying ,checking and recording Information from document 1.2. Examining Supporting documentation LO2. Prepare and process banking and petty cash documents (20hrs) 2.1. Entering and balancing Deposits and withdrawals. 2.2. Checking Cheques and card vouchers 2.3. Reconciling Banking documentation 2.4. Processing and recording Petty cash claims and vouchers LO3. Prepare and process invoices for payment to creditors and for debtors (30 hrs) 3.1. Preparing Invoices 3.2. Checking Invoices against source documents for auditing purposes 3.3. Filing all invoices and related documents for auditing purposes LO4 .Prepare journals and batch monetary items (10 hrs)
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III 4.1. Preparing Journals and batching items 4.2. Matching Batch items to initial receipt records 4.3. Authorizing Journals LO5. Post journal Entries to ledger (20 hrs) 5.1. Posting Journal entries to ledger. LO6. Enter data into system (10 hrs) 6.1. Entering data 6.2. Updating related systems LO7. Prepare deposit facility and lodge flows (10 hrs) 7.1. Selecting a deposit facility 7.2. Balancing batch with deposit facility 7.3. Taking Security and safety precautions 7.4. Obtaining and filing Proof of lodgment LO8. Extract a trial balance and interim reports (30 hrs) 8.1. Processing any special transactions 8.2. Completing and Posting Cash and credit journals 8.3. Extracting and Checking a trial balance and other required reports 8.4. Finding and correcting errors
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Learning Methods: For none Reasonable Adjustment for Trainees with Disability (TWD) impaired trainees Low Vision Deaf Hard of hearing Physical impairment
Lecture- Provide large print text Assign sign language interpreter Organize the class Organize the class room seating discussion Prepare the lecture in Audio/video Arrange the class room seating to room seating arrangement to be accessible for Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users. to be accessible to trainees contact accessible to trainees Facilitate and support the Write short notes on the black/white board Make sure the luminosity of the Speak loudly trainees who have severe using large text light of class room is kept Ensure the attention impairments on their upper Make sure the luminosity of the light of class Introduce new and relevant of the trainees limbs to take note room is kept vocabularies Present the lecture in Provide Orientation on the Use normal tone of voice Use short and clear sentences video format physical feature of the work Encourage trainees to record the lecture in Give emphasis on visual lecture Ensure the attention shop audio format and ensure the attention of the of the trainees Provide Orientation on the physical feature of trainees the work shop Avoid movement during lecture Summarize main points time Present the lecture in video format Summarize main points Demonstration Conduct close follow up use Sign language interpreter Illustrate in clear & Facilitate and support the Use verbal description Use video recorded material short method trainees having severe upper Provide special attention in the process of Ensure attention of the trainees Use Video recorded limbs impairment to operate guidance Provide structured training material equipments/ machines facilitate the support of peer trainees Show clear and short method Ensure the attention of Assign peer trainees to assist Prepare & use simulation Use gesture the trainees Conduct close follow up Provide tutorial support Provide tutorial Provide tutorial support (if necessary) support (if necessary (if necessary)
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Group Facilitate the integration of trainees with Use sign language interpreters Facilitate the Introduce the trainees with their discussion group members Facilitate the integration of integration of trainees peers Conduct close follow up trainees with group members with group members Introduce the trainees with other group Conduct close follow up Conduct close follow member Introduce the trainees with other up Brief the thematic issues of the work group member Introduce the trainees with other group member Inform the group members to speak loudly Exercise Conduct close follow up and guidance Conduct close follow up and Conduct close follow Assign peer trainees Provide tutorial support if necessary guidance up and guidance Use additional nominal hours if provide special attention in the process Provide tutorial support if Provide tutorial necessary necessary support if necessary provide special attention in the provide special process/practical training attention in the Introduce new and relevant process/ practical vocabularies training prepare the assignment questions in large text Use sign language interpreter Provide briefing Individual Encourage the trainees to prepare and submit Provide briefing /orientation on /orientation on the assignment the assignment in large texts the assignment assignment Make available recorded assignment questions Provide visual recorded material Provide visual Facilitate the trainees to prepare and submit recorded material the assignment in soft or hard copy
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT METHODS: Interview Use sign language interpreter Speak loudly Use written response as Ensure or conform whether the Using sign language interpreter if an option for the trainees proper communication was necessary having speech conducted with the trainee challenges through the service of the sign language interpreter Use short and clear questioning Time extension Written test Prepare the exam in large texts Prepare the exam using short Prepare the exam using short sentences, Use oral response as an Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for necessary or False, matching and short and short answers if necessary. trainees having severe Prepare the exam in audio format answers upper limb impairment Assign human reader Avoid essay writing Time extension for (if necessary) Time extension trainees having severe Time extension upper limb impairment Demonstration/ Brief the instruction or provide Use sign language interpreter Provide activity based assessment Provide activity based Observation them in large text Brief on the instruction of the Brief on the instruction of the exam assessment Time extension exam Use loud voice Conduct close follow up Provide activity-based/ practical Time extension Time extension assessment method Time extension
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT CRITERIA: LO.1 Check and verify supporting documentation Identifying Information from documents is identified, checked and recorded Supporting documentation is examined to establish accuracy and completeness to ensure authorization by appropriate personnel LO.2 Prepare and process banking and petty cash documents Deposits and withdrawals are accurately entered and balanced according to organizational procedures Cheques and card vouchers are checked for validity before processing Banking documentation is reconciled with organization’s financial records Petty cash claims and vouchers are checked, processed and recorded and the petty cash book is balanced according to organizational procedures LO.3 Prepare and process invoices for payment to creditors and for debtors Invoices are prepared in accordance with organizational procedures Invoices are checked against source documents for accuracy and any errors corrected All invoices and related documents are filed for auditing purposes
LO4. Prepare journals and batch monetary items
Journals are prepared accurately and completely and items batched within organizational timelines Batch items are precisely matched to initial receipt records Journals are authorized in accordance with organizational policy and procedures LO5. Post journal Entries to ledger Journals are posted to ledger accurately and in accordance with organization input standards with transactions correctly allocated to system and accounts LO6. Enter data into system
Data is entered into system accurately and in accordance with organization input standards with transactions correctly allocated to system and accounts Related systems are updated to maintain the integrity of relationships between financial systems LO7. Prepare deposit facility and lodge flows A deposit facility is selected appropriate to the banking method to be used
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Batch is balanced with deposit facility without error Security and safety precautions are taken appropriate to the method of banking in accordance with organizational policy and industry and legislative requirements Proof of lodgment is obtained and filed so that it is easily accessible and traceable LO8. Extract a trial balance and interim reports Any special transactions are processed accurately Cash and credit journals are completed and posted to general ledger A trial balance is extracted and checked and other required reports prepared Any errors are found and corrected
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Annex: Resource Requirements Module code: LSA ACF3 M02 0322 Module Title: Processing Financial transactions and extracting interim reports Item Category/Item Description/ Quantity Recommended Ratio No. Specifications (Item: Trainee) A. Learning Materials prepared by the 1. TTLM 25 1:1 trainer 2. Reference Books 1. Fees &Warren,23th Principle of Accounting , 5 1:5 edition,2010 James M. Reeve,2nd 2. Principles of Accounting 5 1:5 Edition Financial Accounting tools for Kimmel,Weygandt 3. 5 1:5 business decision making &Kieso,1998 B. Learning Facilities & Infrastructure 1 Lecture Room 7*8 m 1 1:25 2 Library 12*15 m 1 1:25 3 Simulation room 6*7 m 1 1:25 C. Consumable Materials 1. A4 Paper Double A 3 Desta 3:25 2 Marker Whiteboard 50psc 3 Journal book Unit 5 1:5 4 Ledger book Unit 5 1:5 3 Duster White Board 3 4 Cartridge Ink Laser jet 5unit 5. Flip chart 585*810mm/25sheets 3 D. Tools and Equipment 1 Laptop Toshiba icore5 1 For trainer 2 Printer Hp Laser jet 1 1:25 3 LCD Projector Epson 1 1:25 4 Scientific calculator Casio 5 1:5
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III LEARNING MODULE 03 TVET-PROGRAMME TITLE: Accounting and Finance - Level III MODULE TITLE : Preparing Financial Reports MODULE CODE : LSA ACF3 M03 0322 NOMINAL DURATION : 100 Hours MODULE DESCRIPTION : This module covers the performance outcomes, skills and knowledge required to record general journal adjustment entries and to prepare end of period financial reports. LEARNING OUTCOMES At the end of the module the trainee will be able to: LO1. Maintain asset register. LO2. Record general journal entries for balance day adjustments LO3. Prepare final general ledger accounts LO4. Prepare end of period financial reports MODULE CONTENTS: LO1 Maintain asset register (10hrs) 1.1. Preparing a register of property, plant and equipment 1.2. Determining method of calculating depreciation 1.3. Maintaining asset register and associated depreciation schedule. LO2. Record general journal entries for balance day adjustments (40hrs) 2.1. Recording depreciation of non-current assets and disposal of fixed. 2.2. Adjusting Expense and revenue accounts for prepayments and accruals 2.3. Recording bad and doubtful debts 2.4. Adjusting ledger accounts for inventories LO3 Prepare final general ledger accounts (30hrs) 3.1. Entering General journal entries for balance day adjustments 3.2. Posting Revenue and expense account balances 3.3. Preparing Final general ledger accounts 3.4. Applying the accounting and Auditing standards. 3.5. Applying double entry principles LO4. Prepare end of period financial reports (20hrs) 4.1. Preparing revenue statement 4.2. Preparing balance sheet 4.3. Identifying, correcting and referring errors.
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Learning Methods: For none Reasonable Adjustment for Trainees with Disability (TWD) impaired trainees Low Vision Deaf Hard of hearing Physical impairment
Lecture- Provide large print text Assign sign language interpreter Organize the class Organize the class room seating discussion Prepare the lecture in Audio/video Arrange the class room seating to room seating arrangement to be accessible for Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users. to be accessible to trainees contact accessible to trainees Facilitate and support the Write short notes on the black/white board Make sure the luminosity of the Speak loudly trainees who have severe using large text light of class room is kept Ensure the attention impairments on their upper Make sure the luminosity of the light of class Introduce new and relevant of the trainees limbs to take note room is kept vocabularies Present the lecture in Provide Orientation on the Use normal tone of voice Use short and clear sentences video format physical feature of the work Encourage trainees to record the lecture in Give emphasis on visual lecture Ensure the attention shop audio format and ensure the attention of the of the trainees Provide Orientation on the physical feature of trainees the work shop Avoid movement during lecture Summarize main points time Present the lecture in video format Summarize main points Demonstration Conduct close follow up use Sign language interpreter Illustrate in clear & Facilitate and support the Use verbal description Use video recorded material short method trainees having severe upper Provide special attention in the process of Ensure attention of the trainees Use Video recorded limbs impairment to operate guidance Provide structured training material equipment’s/ machines facilitate the support of peer trainees Show clear and short method Ensure the attention of Assign peer trainees to assist Prepare & use simulation Use gesture the trainees Conduct close follow up Provide tutorial support Provide tutorial provide tutorial support (if necessary) support (if necessary (if necessary)
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Group Facilitate the integration of trainees with Use sign language interpreters Facilitate the Introduce the trainees with their discussion group members Facilitate the integration of integration of trainees peers Conduct close follow up trainees with group members with group members Introduce the trainees with other group Conduct close follow up Conduct close follow member Introduce the trainees with other up Brief the thematic issues of the work group member Introduce the trainees with other group member Inform the group members to speak loudly Exercise Conduct close follow up and guidance Conduct close follow up and Conduct close follow Assign peer trainees Provide tutorial support if necessary guidance up and guidance Use additional nominal hours if provide special attention in the process Provide tutorial support if Provide tutorial necessary necessary support if necessary provide special attention in the provide special process/practical training attention in the Introduce new and relevant process/ practical vocabularies training prepare the assignment questions in large text Use sign language interpreter Provide briefing Individual Encourage the trainees to prepare and submit Provide briefing /orientation on the /orientation on the assignment the assignment in large texts assignment assignment Make available recorded assignment Provide visual recorded material Provide visual questions recorded material Facilitate the trainees to prepare and submit the assignment in soft or hard copy
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT METHODS: Interview Use sign language interpreter Speak loudly Use written response as Ensure or conform whether the Using sign language interpreter if an option for the trainees proper communication was necessary having speech conducted with the trainee challenges through the service of the sign language interpreter Use short and clear questioning Time extension Written test Prepare the exam in large texts Prepare the exam using short Prepare the exam using short sentences, Use oral response as an Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for necessary or False, matching and short and short answers if necessary. trainees having severe Prepare the exam in audio format answers upper limb impairment Assign human reader Avoid essay writing Time extension for (if necessary) Time extension trainees having severe Time extension upper limb impairment Demonstration/ Brief the instruction or provide Use sign language interpreter Provide activity based assessment Provide activity based Observation them in large text Brief on the instruction of the Brief on the instruction of the exam assessment Time extension exam Use loud voice Conduct close follow up Provide activity-based/ practical Time extension Time extension assessment method Time extension
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT CRITERIA: LO.1. Maintain asset register A register of property, plant and equipment from fixed asset transactions is prepared in accordance with organizational policy and procedures
Method of calculating depreciation is determined in accordance with tax
authority requirements Asset register and associated depreciation schedule are maintained in accordance with tax authority, organizational policy, procedures and accounting requirements LO.2 Record general journal entries for balance day adjustments Depreciation of non-current assets and disposal of fixed assets are recorded in accordance with organizational policy, procedures and accounting requirements Expense accounts and revenue accounts are adjusted for prepayments and accruals Bad and doubtful debts are recorded in accordance with organizational policy, procedures and accounting requirements Ledger accounts are adjusted for inventories, if required, and transfer to final accounts LO.3 .Prepare final general ledger accounts General journal entries for balance day adjustments are entered in general ledger system in accordance with organizational policy, procedures and accounting requirements Revenue and expense account balances are posted to final general ledger accounts system Final general ledger accounts are prepared to reflect gross and net profits for reporting period LO.4. Prepare end of period financial reports 4.1.Revenue statement is prepared in accordance with organizational requirements to reflect operating profit for reporting period 4.2.Balance sheet is prepared to reflect financial position of business at end of reporting period 4.3.Errors are identified and corrected, or referred for resolution in Annex: Resource Requirements
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Module code: LSA ACF3 M03 0322 Module Title: Preparing Financial reports Item Category/Item Description/ Quantity Recommended Ratio No. Specifications (Item: Trainee) A. Learning Materials prepared by the 1. TTLM 25 1:1 trainer 2. Reference Books 1. Fees &Warren,16th Principle of Accounting , 5 1:5 edition,2010 James M. Reeve, 2nd 2. Principles of Accounting 5 1:5 Edn. Financial Accounting tools for Kimmel,Weygandt & 3. 5 1:5 business decision making Kieso,1998 B. Learning Facilities & Infrastructure 1 Lecture Room 7*8 m 1 1:25 2 Library 12*15 m 1 1:25 3 Simulation room 6*7 m 1 1:25 C. Consumable Materials 1. A4 Paper Double A 3 Desta 3:25 2 Marker Whiteboard 50psc 3 Journal book Unit 5 1:5 4 Ledger book Unit 5 1:5 5 Duster White Board 3 6 Cartridge Ink Laser jet 5 7 Flip chart 585*810mm/25sheets 3 D. Tools and Equipment 1 Laptop Toshiba icore5 1 For trainer 2 Printer HP Laser jet 1 1:25 3 LCD Projector Epson 1 1:25 4 Scientific calculator Unit 5 1:5 LEARNING MODULE 04 TVET-PROGRAMME TITLE: Accounting and Finance - Level III
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III MODULE TITLE : Administer, Monitor and Control General and Subsidiary Ledgers MODULE CODE : LSA ACF2 M02 0322 NOMINAL DURATION : 80 Hours MODULE DESCRIPTION : This module covers the performance outcomes, skills and knowledge required to reconcile and monitor financial accounts receivable systems, identify bad and doubtful debts and plan à recovery action and remit payments to sundry creditors. LEARNING OUTCOMES At the end of the module the trainee will be able to: LO1. Review accounts receivable process LO2. Identify bad and doubtful debts LO3. Review compliance with terms and conditions and plan recovery action LO4. Prepare reports and file documentation LO5. Distribute creditors invoices for authorization LO6. Remit payments to creditors LO7. Prepare accounts paid report and reconcile balances outstanding LO8. Collect and record monies due MODULE CONTENTS: LO1. Review accounts receivable process (10hrs) 1.1.Checking receipts 1.2. Identifying and recording Incorrect entries 1.3. Identifying discrepancies 1.4.Amending receipts LO2. Identify bad and doubtful debts (15hrs) 2.1.Reviewing debtors ledger 2.2.Verifying bad or doubtful debt status 2.3.Completing reporting procedures and documentation LO3. Review compliance with terms and conditions and plan recovery action (10hrs) 3.1.Understanding accounting principles and practices 3.2.Identifying Clients in default of trading terms 3.3.Acting Monies owing that breaches organization credit policy 3.4.Reviewing Previous activities and communication with clients LO4. Prepare reports and file documentation (15hrs)
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III 4.1.Understanding organization policies and procedures and industry requirements 4.2. Developing plans to pursue debt recovery 4.3.Preparing reports of accounts receivable, debt recovery type, cause and recovery plan 4.4.Filing documentation LO5. Distribute creditors invoices for authorization (5hrs) 5.1.Identifying, investigating and rectifying invoice discrepancies 5.2.Requesting authorization for payment LO6. Remit payments to creditors (10hrs) 6.1. Drawing and authorizing cheque requisition. 6.2.Debiting correct account 6.3.Preparing Creditors payments LO7. Prepare accounts paid report and reconcile balances outstanding (5hrs) 7.1.Collecting and entering data into spreadsheet 7.2.Finding Statements of outstanding balances from suppliers LO8. Collect and record monies due (10hrs) 8.1. Determining Status of debt 8.2. Recording and Maintaining Transactions on account 8.3. Maintaining Records of customer contact
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Learning Methods: For none Reasonable Adjustment for Trainees with Disability (TWD) impaired trainees Low Vision Deaf Hard of hearing Physical impairment
Lecture- Provide large print text Assign sign language interpreter Organize the class Organize the class room seating discussion Prepare the lecture in Audio/video Arrange the class room seating to room seating arrangement to be accessible for Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users. to be accessible to trainees contact accessible to trainees Facilitate and support the Write short notes on the black/white board Make sure the luminosity of the Speak loudly trainees who have severe using large text light of class room is kept Ensure the attention impairments on their upper Make sure the luminosity of the light of class Introduce new and relevant of the trainees limbs to take note room is kept vocabularies Present the lecture in Provide Orientation on the Use normal tone of voice Use short and clear sentences video format physical feature of the work Encourage trainees to record the lecture in Give emphasis on visual lecture Ensure the attention shop audio format and ensure the attention of the of the trainees Provide Orientation on the physical feature of trainees the work shop Avoid movement during lecture Summarize main points time Present the lecture in video format Summarize main points Demonstration Conduct close follow up use Sign language interpreter Illustrate in clear & Facilitate and support the Use verbal description Use video recorded material short method trainees having severe upper Provide special attention in the process of Ensure attention of the trainees Use Video recorded limbs impairment to operate guidance Provide structured training material equipments/ machines facilitate the support of peer trainees Show clear and short method Ensure the attention of Assign peer trainees to assist Prepare & use simulation Use gesture the trainees Conduct close follow up Provide tutorial support Provide tutorial Provide tutorial support (if necessary) support (if necessary (if necessary)
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Group Facilitate the integration of trainees with Use sign language interpreters Facilitate the Introduce the trainees with their discussion group members Facilitate the integration of integration of trainees peers Conduct close follow up trainees with group members with group members Introduce the trainees with other group Conduct close follow up Conduct close follow member Introduce the trainees with other up Brief the thematic issues of the work group member Introduce the trainees with other group member Inform the group members to speak loudly Exercise Conduct close follow up and guidance Conduct close follow up and Conduct close follow Assign peer trainees Provide tutorial support if necessary guidance up and guidance Use additional nominal hours if provide special attention in the process Provide tutorial support if Provide tutorial necessary necessary support if necessary provide special attention in the provide special process/practical training attention in the Introduce new and relevant process/ practical vocabularies training prepare the assignment questions in large text Use sign language interpreter Provide briefing Individual Encourage the trainees to prepare and submit Provide briefing /orientation on /orientation on the assignment the assignment in large texts the assignment assignment Make available recorded assignment questions Provide visual recorded material Provide visual Facilitate the trainees to prepare and submit recorded material the assignment in soft or hard copy
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT METHODS: Interview Use sign language interpreter Speak loudly Use written response as Ensure or conform whether the Using sign language interpreter if an option for the trainees proper communication was necessary having speech conducted with the trainee challenges through the service of the sign language interpreter Use short and clear questioning Time extension Written test Prepare the exam in large texts Prepare the exam using short Prepare the exam using short sentences, Use oral response as an Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for necessary or False, matching and short and short answers if necessary. trainees having severe Prepare the exam in audio format answers upper limb impairment Assign human reader Avoid essay writing Time extension for (if necessary) Time extension trainees having severe Time extension upper limb impairment Demonstration/ Brief the instruction or provide Use sign language interpreter Provide activity based assessment Provide activity based Observation them in large text Brief on the instruction of the Brief on the instruction of the exam assessment Time extension exam Use loud voice Conduct close follow up Provide activity-based/ practical Time extension Time extension assessment method Time extension
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT CRITERIA: LO.1. Review accounts receivable process
Receipts entered into accounts receivable system are checked for accuracy, consistency and thoroughness Incorrect entries are identified and accurately recorded according to type and source of receipt Discrepancies between monies owed and monies paid are identified and investigated according to organization policy, procedures and guidelines Receipts entered into accounts receivable system are amended according to established procedure LO.2 Identify bad and doubtful debts
Debtors ledger is regularly reviewed in accordance with organization policy and
guidelines to identify outstanding monies and further information, if required, sought from relevant sources Bad or doubtful debt status is verified through liaison with debtors Reporting procedures and appropriate documentation for bad and doubtful debts are completed in accordance with organization policy and guidelines LO3. Review compliance with terms and conditions and plan recovery action
Clients in default of trading terms are correctly identified according to organization
operating procedures and contacted promptly and courteously to make satisfactory arrangements to pay monies outstanding Monies owing that constitute breaches of organization credit policy are acted in accordance with organization policy and procedures Previous activities and communication with clients are thoroughly reviewed to establish adequacy of follow-up procedures, and whether all usual organization recovery avenues have been exhausted Plans are developed to pursue debt recovery or to initiate legal action with measures to collect monies completed in accordance with organization policy, guidelines and timelines LO4 Prepare reports and file documentation
Reports are prepared which document accounts receivable, debt recovery type, cause
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III and recovery plan and distributed to supervisors, managers and other relevant parties Documentation is filed promptly in accordance with organization policy and procedures LO5. Distribute creditors invoices for authorization
Invoice discrepancies are identified, investigated and rectified and invoices encoded and recorded correctly Authorization for payment is requested from appropriate personnel LO6. Remit payments to creditors
Check requisition is correctly drawn up and authorized and the correct general ledger to be drawn against identified Correct account is debited in a timely manner and in accordance with legislative and compliance requirements Creditors’ payments are prepared in an accurate manner LO7. Prepare accounts paid report and reconcile balances outstanding
Data is collected and entered onto spreadsheet giving details of creditors and amounts paid and a report prepared for ratification by appropriate management Statements of outstanding balances are sought from suppliers where required and balances outstanding are reconciled to invoices received LO.8. Collect and record monies due
Status of debt is determined in accordance with organization policy and guidelines
and legislative requirements
Transactions on account are accurately recorded and maintained according to
organization policy and guidelines Records of customer contact are accurately maintained
Annex: Resource Requirements
Module code: LSA ACF3 M04 0322
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Module Title: Administer, Monitor and Control General and Subsidiary Ledgers Item Category/Item Description/ Quantity Recommended Ratio No. Specifications (Item: Trainee) A. Learning Materials prepared by the 1. TTLM 25 1:1 trainer 2. Reference Books 1. Fees &Warren,16th Principle of Accounting , 5 1:5 edition,2010
Principles of Accounting James M. Reeve, 2nd 5 1:5
2. Edn. Financial Accounting tools for Kimmel,Weygandt & 3. 5 1:5 business decision making Kieso,1998 B. Learning Facilities & Infrastructure 1 Lecture Room 7*8 m 1 1:25 2 Library 12*15 m 1 1:25 3 Simulation room 6*7 m 1 1:25 C. Consumable Materials 1. A4 Paper Double A 3 Desta 3:25 2 Marker Whiteboard 50psc 3 Journal book Unit 5 1:5 4 Ledger book Unit 5 1:5 5 Duster White Board 3 6 Cartridge Ink Laser jet 5unit 7 Flip Chart 585*810mm/25sheets D. Tools and Equipment 1 Laptop Toshiba icore5 1 For trainer 2 Printer Hp Laser jet 1 1:25 3 LCD Projector Epson 1 1:25 4 Scientific calculator Casio 5 1:5
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III LEARNING MODULE 05 TVET-PROGRAMME TITLE: Accounting and Finance - Level III MODULE TITLE : Administering Financial Accounts MODULE CODE : LSA ACF2 M05 0322 NOMINAL DURATION : 60 Hours MODULE DESCRIPTION : This module covers the performance outcomes, skills and knowledge required to correctly allocate payments, reconcile accounts and maintains customer details. LEARNING OUTCOMES At the end of the module the trainee will be able to: LO1. Allocate customer payments LO2. Reconcile accounts LO3 Maintain customer details MODULE CONTENTS: LO1. Allocate customer payments (30hrs) 1.1. Allocating payments 1.2. Banking Receipts 1.3. Prompting Service to customers 1.3.1 Processing and completing documentation 1.4. Applying basic knowledge of legislation 1.5. Using data entry and recording systems 1.6. Interpreting and applying organization credit policy LO2. Reconcile accounts (20hrs) 2.1. Giving accurate responses to customers 2.1.1. Billing adjustments 2.2. Responding customer complaints 2.3. Giving feedback to customers LO3 Maintain customer details (10hrs) 3.1. Keeping details on customer account files 3.2. Checking and verifying Sources of customer details
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Learning Methods: For none Reasonable Adjustment for Trainees with Disability (TWD) impaired trainees Low Vision Deaf Hard of hearing Physical impairment
Lecture- Provide large print text Assign sign language interpreter Organize the class Organize the class room seating discussion Prepare the lecture in Audio/video Arrange the class room seating to room seating arrangement to be accessible for Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users. to be accessible to trainees contact accessible to trainees Facilitate and support the Write short notes on the black/white board Make sure the luminosity of the Speak loudly trainees who have severe using large text light of class room is kept Ensure the attention impairments on their upper Make sure the luminosity of the light of class Introduce new and relevant of the trainees limbs to take note room is kept vocabularies Present the lecture in Provide Orientation on the Use normal tone of voice Use short and clear sentences video format physical feature of the work Encourage trainees to record the lecture in Give emphasis on visual lecture Ensure the attention shop audio format and ensure the attention of the of the trainees Provide Orientation on the physical feature of trainees the work shop Avoid movement during lecture Summarize main points time Present the lecture in video format Summarize main points Demonstration Conduct close follow up use Sign language interpreter Illustrate in clear & Facilitate and support the Use verbal description Use video recorded material short method trainees having severe upper Provide special attention in the process of Ensure attention of the trainees Use Video recorded limbs impairment to operate guidance Provide structured training material equipments/ machines facilitate the support of peer trainees Show clear and short method Ensure the attention of Assign peer trainees to assist Prepare & use simulation Use gesture the trainees Conduct close follow up Provide tutorial support Provide tutorial Provide tutorial support (if necessary) support (if necessary (if necessary)
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Group Facilitate the integration of trainees with Use sign language interpreters Facilitate the Introduce the trainees with their discussion group members Facilitate the integration of integration of trainees peers Conduct close follow up trainees with group members with group members Introduce the trainees with other group Conduct close follow up Conduct close follow member Introduce the trainees with other up Brief the thematic issues of the work group member Introduce the trainees with other group member Inform the group members to speak loudly Exercise Conduct close follow up and guidance Conduct close follow up and Conduct close follow Assign peer trainees Provide tutorial support if necessary guidance up and guidance Use additional nominal hours if provide special attention in the process Provide tutorial support if Provide tutorial necessary necessary support if necessary provide special attention in the provide special process/practical training attention in the Introduce new and relevant process/ practical vocabularies training prepare the assignment questions in large text Use sign language interpreter Provide briefing Individual Encourage the trainees to prepare and submit Provide briefing /orientation on /orientation on the assignment the assignment in large texts the assignment assignment Make available recorded assignment questions Provide visual recorded material Provide visual Facilitate the trainees to prepare and submit recorded material the assignment in soft or hard copy
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT METHODS: Interview Use sign language interpreter Speak loudly Use written response as Ensure or conform whether the Using sign language interpreter if an option for the trainees proper communication was necessary having speech conducted with the trainee challenges through the service of the sign language interpreter Use short and clear questioning Time extension Written test Prepare the exam in large texts Prepare the exam using short Prepare the exam using short sentences, Use oral response as an Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for necessary or False, matching and short and short answers if necessary. trainees having severe Prepare the exam in audio format answers upper limb impairment Assign human reader Avoid essay writing Time extension for (if necessary) Time extension trainees having severe Time extension upper limb impairment Demonstration/ Brief the instruction or provide Use sign language interpreter Provide activity based assessment Provide activity based Observation them in large text Brief on the instruction of the Brief on the instruction of the exam assessment Time extension exam Use loud voice Conduct close follow up Provide activity-based/ practical Time extension Time extension assessment method Time extension
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT CRITERIA: LO.1 Allocate customer payments
Payments are allocated correctly to the appropriate customer accounts
Receipts are banked according to organization guidelines and policy Service to customers is prompted and documentation is completed and processed quickly and accurately to maximize customer satisfaction. LO.2 Reconcile accounts
Accurate responses are given to customers with any billing or account queries and any necessary billing adjustments accurately made to the correct customer accounts Customer complaints are responded to appropriately and promptly in accordance with organization policy Feedback is given to customers promptly in accordance with organization policy LO3 Maintain customer details
Details on customer account files are kept accurately and maintained up to date Sources of customer details are checked for reliability and verified where necessary
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Annex: Resource Requirements Module code: LSA ACF3 M05 0322 Module Title: Administer Financial Accounts Item Category/Item Description/ Quantity Recommended Ratio No. Specifications (Item: Trainee) A. Learning Materials prepared by the 1. TTLM 25 1:1 trainer 2. Reference Books 1. Warren,23th Principle of Accounting , 5 1:5 edition,2010 James M. Reeve, 2nd 2. Principles of Accounting 5 1:5 Edn. Financial Accounting tools for Kimmel,Weygandt 3. 5 1:5 business decision making & Kieso,1998 B. Learning Facilities & Infrastructure 1 Lecture Room 7*8 m 1 1:25 2 Library 12*15 m 1 1:25 3 Simulation room 6*7 m 1 1:25 C. Consumable Materials 1. A4 Paper Double A 3 Desta 3:25 2 Marker Whiteboard 50psc 3 Journal book Unit 5 1:5 4 Ledger book Unit 5 1:5 5 Duster White Board 3 6 Cartridge Ink Laser Jet 5ubit D. Tools and Equipment 1 Laptop Toshiba icore5 1 For trainer 2 Printer Hp Laser jet 1 1:25 3 LCD Projector Epson 1 1:25 4 Scientific calculator Casio 5 1:5
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III LEARNING MODULE 06 TVET-PROGRAMME TITLE: Accounting and Finance - Level III MODULE TITLE : Balancing Cash holdings MODULE CODE : LSA ACF3 M06 0322 NOMINAL DURATION : 80 Hours MODULE DESCRIPTION : This module covers the performance outcomes, skills and knowledge required to clear registers, count money, calculate non-cash transactions and reconcile takings and balance cash holdings. LEARNING OUTCOMES At the end of the module the trainee will be able to: LO1. Maintain accurate cash floats LO2. Remove receipts from terminal LO3. Reconcile takings MODULE CONTENTS: LO1. Maintain accurate cash floats (30hrs) 1.1. Maintaining Cash in safe box 1.2. Recording and proofing regular cash transaction 1.3. Counting cash at close of business 1.3.1 Investigating and correcting discrepancies 1.4. Maintaining cash within organization budget. LO2. Remove receipts from terminal (10hrs) 2.1. Performing terminal balances. 2.1.1. Organization policies and procedures 2.2. Recording terminal information. 2.3. Following security policies and procedures. LO3. Reconcile takings (40hrs) 3.1. Collecting and calculating cash and non-cash documents 3.2. Recording records of individual takings
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Learning Methods: For none Reasonable Adjustment for Trainees with Disability (TWD) impaired trainees Low Vision Deaf Hard of hearing Physical impairment
Lecture- Provide large print text Assign sign language interpreter Organize the class Organize the class room seating discussion Prepare the lecture in Audio/video Arrange the class room seating to room seating arrangement to be accessible for Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users. to be accessible to trainees contact accessible to trainees Facilitate and support the Write short notes on the black/white board Make sure the luminosity of the Speak loudly trainees who have severe using large text light of class room is kept Ensure the attention impairments on their upper Make sure the luminosity of the light of class Introduce new and relevant of the trainees limbs to take note room is kept vocabularies Present the lecture in Provide Orientation on the Use normal tone of voice Use short and clear sentences video format physical feature of the work Encourage trainees to record the lecture in Give emphasis on visual lecture Ensure the attention shop audio format and ensure the attention of the of the trainees Provide Orientation on the physical feature of trainees the work shop Avoid movement during lecture Summarize main points time Present the lecture in video format Summarize main points Demonstration Conduct close follow up use Sign language interpreter Illustrate in clear & Facilitate and support the Use verbal description Use video recorded material short method trainees having severe upper Provide special attention in the process of Ensure attention of the trainees Use Video recorded limbs impairment to operate guidance Provide structured training material equipment’s/ machines facilitate the support of peer trainees Show clear and short method Ensure the attention of Assign peer trainees to assist Prepare & use simulation Use gesture the trainees Conduct close follow up Provide tutorial support Provide tutorial Provide tutorial support (if necessary) support (if necessary (if necessary)
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Group Facilitate the integration of trainees with Use sign language interpreters Facilitate the Introduce the trainees with their discussion group members Facilitate the integration of integration of trainees peers Conduct close follow up trainees with group members with group members Introduce the trainees with other group Conduct close follow up Conduct close follow member Introduce the trainees with other up Brief the thematic issues of the work group member Introduce the trainees with other group member Inform the group members to speak loudly Exercise Conduct close follow up and guidance Conduct close follow up and Conduct close follow Assign peer trainees Provide tutorial support if necessary guidance up and guidance Use additional nominal hours if provide special attention in the process Provide tutorial support if Provide tutorial necessary necessary support if necessary provide special attention in the provide special process/practical training attention in the Introduce new and relevant process/ practical vocabularies training prepare the assignment questions in large text Use sign language interpreter Provide briefing Individual Encourage the trainees to prepare and submit Provide briefing /orientation on /orientation on the assignment the assignment in large texts the assignment assignment Make available recorded assignment questions Provide visual recorded material Provide visual Facilitate the trainees to prepare and submit recorded material the assignment in soft or hard copy
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT METHODS: Interview Use sign language interpreter Speak loudly Use written response as Ensure or conform whether the Using sign language interpreter if an option for the trainees proper communication was necessary having speech conducted with the trainee challenges through the service of the sign language interpreter Use short and clear questioning Time extension Written test Prepare the exam in large texts Prepare the exam using short Prepare the exam using short sentences, Use oral response as an Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for necessary or False, matching and short and short answers if necessary. trainees having severe Prepare the exam in audio format answers upper limb impairment Assign human reader Avoid essay writing Time extension for (if necessary) Time extension trainees having severe Time extension upper limb impairment Demonstration/ Brief the instruction or provide Use sign language interpreter Provide activity based assessment Provide activity based Observation them in large text Brief on the instruction of the Brief on the instruction of the exam assessment Time extension exam Use loud voice Conduct close follow up Provide activity-based/ practical Time extension Time extension assessment method Time extension
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT CRITERIA: LO.1. Maintain accurate cash floats
Cash in safe box is maintained in accordance with organization's policies and
procedures Regular cash transaction processing and proofing are conducted within specified timeframes and recorded appropriately with cash withdrawn and deposited checked for accuracy Cash at close of business is counted in accordance with organization's policies and procedures and discrepancies are investigated and corrected in order to balance float Cash within organization budget is maintained within set limits LO.2 Remove receipts from terminal Terminal balances are performed in line with organization's policies and procedures and cash supplied to terminal according to organization policies and procedures with float separated from takings prior to balancing procedures Terminal information is recorded appropriately after accurate checking Security policies and procedures are followed in the removal and transportation of cash, cash float and non-cash documents LO3. Reconcile takings Cash and non-cash documents are correctly counted and calculated with terminal reading and sum of cash and non-cash transactions compared appropriately to achieve balance Records of individual takings are recorded accurately and in accordance with organization's policies and procedures
Annex: Resource Requirements
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Module code: LSA ACF3 M06 0322 Module Title: Balancing Cash Holdings Item Category/Item Description/ Quantity Recommended Ratio No. Specifications (Item: Trainee) A. Learning Materials prepared by the 1. TTLM 25 1:1 trainer 2. Reference Books 1. Fees &Warren,16th Principle of Accounting , 5 1:5 edition,2010 James M. Reeve, 2nd 2. Principles of Accounting 5 1:5 Edn. Financial Accounting tools for Kimmel,Weygandt 3. 5 1:5 business decision making & Kieso,1998 B. Learning Facilities & Infrastructure 1 Lecture Room 7*8 m 1 1:25 2 Library 12*15 m 1 1:25 3 Simulation room 6*7 m 1 1:25 C. Consumable Materials 1. Paper Unit 3 Desta 2 Marker Whiteboard 50psc 3 Duster Whiteboard 3 4 Cartridge Ink Laser Jeet 5unit D. Tools and Equipment 1 Laptop Toshiba icore5 1 For trainer 2 Printer HP Laser jet 1 1:25 3 LCD Projector Epson 1 1:25 4 Scientific calculator Casio 5 1:5
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III LEARNING MODULE 07 TVET-PROGRAMME TITLE: Accounting and Finance - Level III MODULE TITLE : Preparing, Matching and Processing Receipts MODULE CODE : LSA ACF3 M07 0322 NOMINAL DURATION : 60 Hours MODULE DESCRIPTION : This module covers the performance outcomes, skills and knowledge required to receive, identify and record receipts, match receipts to documentation, enter data into organization operating or accounting systems and file all necessary documentation. LEARNING OUTCOMES At the end of the module the trainee will be able to: LO1. Receive, identify and record receipts LO2. Match receipts to documentation LO3 .Enter data to systems LO4. File documentation MODULE CONTENTS: LO1. Receive, identify and record receipts (15hrs) 1.1.Following and checking procedures 1.2.Identifying and recording receipts with remittance type 1.3.Completing batching. LO2. Match receipts to documentation (10hrs) 2.1.Checking and matching receipts 2.2.Noting unmatched receipts for follow-up or referral. LO3. Enter data to systems (25hrs) 3.1. Allocating receipts to appropriate chart of account areas 3.1.1. Entering onto receipt systems 3.2. Matching receipts to system 3.2.1. Identifying debit data and allocating discrepancies 3.3. Seeking Advice on source and solution to discrepancies 3.4. Updating and Completing related systems and reconciliations. LO4. File documentation (10hrs) 4.1.Filing documentation 4.2.Accessing and tracing filed documents
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Learning Methods: For none Reasonable Adjustment for Trainees with Disability (TWD) impaired trainees Low Vision Deaf Hard of hearing Physical impairment
Lecture- Provide large print text Assign sign language interpreter Organize the class Organize the class room seating discussion Prepare the lecture in Audio/video Arrange the class room seating to room seating arrangement to be accessible for Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users. to be accessible to trainees contact accessible to trainees Facilitate and support the Write short notes on the black/white board Make sure the luminosity of the Speak loudly trainees who have severe using large text light of class room is kept Ensure the attention impairments on their upper Make sure the luminosity of the light of class Introduce new and relevant of the trainees limbs to take note room is kept vocabularies Present the lecture in Provide Orientation on the Use normal tone of voice Use short and clear sentences video format physical feature of the work Encourage trainees to record the lecture in Give emphasis on visual lecture Ensure the attention shop audio format and ensure the attention of the of the trainees Provide Orientation on the physical feature of trainees the work shop Avoid movement during lecture Summarize main points time Present the lecture in video format Summarize main points Demonstration Conduct close follow up use Sign language interpreter Illustrate in clear & Facilitate and support the Use verbal description Use video recorded material short method trainees having severe upper Provide special attention in the process of Ensure attention of the trainees Use Video recorded limbs impairment to operate guidance Provide structured training material equipment’s/ machines facilitate the support of peer trainees Show clear and short method Ensure the attention of Assign peer trainees to assist Prepare & use simulation Use gesture the trainees Conduct close follow up Provide tutorial support Provide tutorial Provide tutorial support (if necessary) support (if necessary (if necessary)
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Group Facilitate the integration of trainees with Use sign language interpreters Facilitate the Introduce the trainees with their discussion group members Facilitate the integration of integration of trainees peers Conduct close follow up trainees with group members with group members Introduce the trainees with other group Conduct close follow up Conduct close follow member Introduce the trainees with other up Brief the thematic issues of the work group member Introduce the trainees with other group member Inform the group members to speak loudly Exercise Conduct close follow up and guidance Conduct close follow up and Conduct close follow Assign peer trainees Provide tutorial support if necessary guidance up and guidance Use additional nominal hours if provide special attention in the process Provide tutorial support if Provide tutorial necessary necessary support if necessary provide special attention in the provide special process/practical training attention in the Introduce new and relevant process/ practical vocabularies training prepare the assignment questions in large text Use sign language interpreter Provide briefing Individual Encourage the trainees to prepare and submit Provide briefing /orientation on /orientation on the assignment the assignment in large texts the assignment assignment Make available recorded assignment questions Provide visual recorded material Provide visual Facilitate the trainees to prepare and submit recorded material the assignment in soft or hard copy
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT METHODS: Interview Use sign language interpreter Speak loudly Use written response as Ensure or conform whether the Using sign language interpreter if an option for the trainees proper communication was necessary having speech conducted with the trainee challenges through the service of the sign language interpreter Use short and clear questioning Time extension Written test Prepare the exam in large texts Prepare the exam using short Prepare the exam using short sentences, Use oral response as an Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for necessary or False, matching and short and short answers if necessary. trainees having severe Prepare the exam in audio format answers upper limb impairment Assign human reader Avoid essay writing Time extension for (if necessary) Time extension trainees having severe Time extension upper limb impairment Demonstration/ Brief the instruction or provide Use sign language interpreter Provide activity based assessment Provide activity based Observation them in large text Brief on the instruction of the Brief on the instruction of the exam assessment Time extension exam Use loud voice Conduct close follow up Provide activity-based/ practical Time extension Time extension assessment method Time extension
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT CRITERIA:
LO.1. Receive, identify and record receipts
Established procedures are followed and receipts are checked for accuracy against remittance documents All receipts are recorded with remittance types accurately identified to ensure correct allocation in accordance with organization policy and procedures Batching is completed in accordance with organization systems and operating procedures and relevant departments advised of total daily receipts LO.2 Match receipts to documentation
Receipts are checked and matched to documentation accurately and promptly and documentation security maintained to protect interests of all parties to transaction. Unmatched receipts are noted for follow-up or referral in accordance with organization, industry and legislative requirements. LO3. Enter data to systems
All receipts are accurately allocated to appropriate chart of account areas and data entered onto receipt systems without error and within time requirements specified in relevant organization policy and procedures All receipts are accurately matched to system debit with any data and allocation discrepancies identified promptly to enable early follow-up Advice on source and solution to discrepancies is sought, where necessary, to solve outstanding problems Related systems are updated, reconciliations completed and discrepancies between general ledger and sub-systems resolved
Annex: Resource Requirements
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Module code: LSA ACF3 M07 0322 Module Title: Preparing, Matching and Processing Receipts Item Category/Item Description/ Quantity Recommended Ratio No. Specifications (Item: Trainee) A. Learning Materials prepared by the 1. TTLM 25 1:1 trainer 2. Reference Books 1. Fees &Warren,16th Principle of Accounting , 5 1:5 edition,2010 James M. Reeve, 2nd 2. Principles of Accounting 5 1:5 Edn. B. Learning Facilities & Infrastructure 1 Lecture Room 7*8 m 1 1:25 2 Library 12*15 m 1 1:25 3 Simulation room 6*7 m 1 1:25 C. Consumable Materials 1. A4 Paper Double A 3 Desta 3:25 2 Marker White Board 50psc 3 Duster White Board 3 4 Cartridge Ink Laser jet 5 D. Tools and Equipment 1 Laptop Toshiba icore5 1 For trainer 2 Printer Hp Laser jet 1 1:25 3 LCD Projector Epson 1 1:25 4 Scientific calculator Casio 5 1:5
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III LEARNING MODULE 08 TVET-PROGRAMME TITLE: Accounting and Finance - Level III MODULE TITLE : Processing Payment Documentation MODULE CODE : LSA ACF3 M08 0322 NOMINAL DURATION : 70 Hours MODULE DESCRIPTION : This module covers the performance outcomes, skills and knowledge required to identify payments for processing and accurately process financial payment documents. LEARNING OUTCOMES At the end of the module the trainee will be able to: LO1. Enter data to system LO2. Create payment facility LO3. Verify payments against documentation LO4. Effect payments LO5. File documentation LO6. Authorized payment MODULE CONTENTS: LO1. Enter data to system (20hr) 1.1.Entering data into systems without error 1.2.Allocating and updating data 1.3. Maintaining System controls LO2. Create payment facility (10hr) 2.1.Processing payment facility 2.2.Maintaining documentation LO3. Verify payments against documentation (10hr) 3.1. Confirming authorization for payment 3.2. Identifying and following up discrepancies. LO4. . Effect payments (15hr) 4.1.Making payments within agreed credit arrangements 4.2.Signing and updating payment instruments 4.3.Cancelling and noting primary documentation LO5. File documentation(5hr) 5.1. Filling Documentation
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III 5.2. Accessing and tracing filed documents LO6. Authorized payment (10hr) 6.1. Authorizing payments 6.2. Not releasing funds prior to authorization 6.3. Using payment authorizations
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Learning Methods: For none Reasonable Adjustment for Trainees with Disability (TWD) impaired trainees Low Vision Deaf Hard of hearing Physical impairment
Lecture- Provide large print text Assign sign language interpreter Organize the class Organize the class room seating discussion Prepare the lecture in Audio/video Arrange the class room seating to room seating arrangement to be accessible for Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users. to be accessible to trainees contact accessible to trainees Facilitate and support the Write short notes on the black/white board Make sure the luminosity of the Speak loudly trainees who have severe using large text light of class room is kept Ensure the attention impairments on their upper Make sure the luminosity of the light of class Introduce new and relevant of the trainees limbs to take note room is kept vocabularies Present the lecture in Provide Orientation on the Use normal tone of voice Use short and clear sentences video format physical feature of the work Encourage trainees to record the lecture in Give emphasis on visual lecture Ensure the attention shop audio format and ensure the attention of the of the trainees Provide Orientation on the physical feature of trainees the work shop Avoid movement during lecture Summarize main points time Present the lecture in video format Summarize main points Demonstration Conduct close follow up use Sign language interpreter Illustrate in clear & Facilitate and support the Use verbal description Use video recorded material short method trainees having severe upper Provide special attention in the process of Ensure attention of the trainees Use Video recorded limbs impairment to operate guidance Provide structured training material equipment’s/ machines facilitate the support of peer trainees Show clear and short method Ensure the attention of Assign peer trainees to assist Prepare & use simulation Use gesture the trainees Conduct close follow up Provide tutorial support Provide tutorial Provide tutorial support (if necessary) support (if necessary (if necessary)
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Group Facilitate the integration of trainees with Use sign language interpreters Facilitate the Introduce the trainees with their discussion group members Facilitate the integration of integration of trainees peers Conduct close follow up trainees with group members with group members Introduce the trainees with other group Conduct close follow up Conduct close follow member Introduce the trainees with other up Brief the thematic issues of the work group member Introduce the trainees with other group member Inform the group members to speak loudly Exercise Conduct close follow up and guidance Conduct close follow up and Conduct close follow Assign peer trainees Provide tutorial support if necessary guidance up and guidance Use additional nominal hours if provide special attention in the process Provide tutorial support if Provide tutorial necessary necessary support if necessary provide special attention in the provide special process/practical training attention in the Introduce new and relevant process/ practical vocabularies training prepare the assignment questions in large text Use sign language interpreter Provide briefing Individual Encourage the trainees to prepare and submit Provide briefing /orientation on /orientation on the assignment the assignment in large texts the assignment assignment Make available recorded assignment questions Provide visual recorded material Provide visual Facilitate the trainees to prepare and submit recorded material the assignment in soft or hard copy
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT METHODS: Interview Use sign language interpreter Speak loudly Use written response as Ensure or conform whether the Using sign language interpreter if an option for the trainees proper communication was necessary having speech conducted with the trainee challenges through the service of the sign language interpreter Use short and clear questioning Time extension Written test Prepare the exam in large texts Prepare the exam using short Prepare the exam using short sentences, Use oral response as an Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for necessary or False, matching and short and short answers if necessary. trainees having severe Prepare the exam in audio format answers upper limb impairment Assign human reader Avoid essay writing Time extension for (if necessary) Time extension trainees having severe Time extension upper limb impairment Demonstration/ Brief the instruction or provide Use sign language interpreter Provide activity based assessment Provide activity based Observation them in large text Brief on the instruction of the Brief on the instruction of the exam assessment Time extension exam Use loud voice Conduct close follow up Provide activity-based/ practical Time extension Time extension assessment method Time extension
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT CRITERIA:
LO.1. Enter data to system
Data is entered into systems without error and within time requirements as specified in relevant organization policy and procedures Data is allocated to correct systems and accounts and related systems are updated System controls are maintained to ensure the integrity and security of client and payee database LO.2 Create payment facility
Payment facility is processed accurately in accordance with organization policy and
procedures Documentation is maintained in a secure manner to protect the privacy and interests of all parties LO3. Verify payments against documentation
Authorization for payment is confirmed with information on payment facility
matching approved documentation Discrepancies are identified and followed up promptly LO4. Effect payments
Payments are made within agreed credit arrangements in accordance with
organization policy and procedures and industry and legislative requirements Payment instruments are signed in accordance with relevant authority levels and related systems updated promptly to ensure that the integrity of accounting systems are maintained Primary documentation associated with payment is cancelled or noted to ensure multiple payments are not made LO5. File documentation
Documentation is filed promptly in accordance with organization policy and
procedures Location of filed documentation is easily accessed and traced LO6. Authorized payment
All payments are authorized accurately and according to organization policy and procedures
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Funds are not released prior to authorization of payment in accordance with organization procedures Payment authorizations are used within relevant authority levels and follow relevant organization policy and procedures and industry and legislative requirements
Annex: Resource Requirements
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Module code: LSA ACF3 M08 0322 Module Title: Processing Payment Documentation Item Category/Item Description/ Quantity Recommended Ratio No. Specifications (Item: Trainee) A. Learning Materials prepared by the 1. TTLM 25 1:1 trainer 2. Reference Books 1. Fees &Warren,16th Principle of Accounting , 5 1:5 edition,2010 James M. Reeve, 2nd 2. Principles of Accounting 5 1:5 Edn. B. Learning Facilities & Infrastructure 1 Lecture Room 7*8 m 1 1:25 2 Library 12*15 m 1 1:25 3 Simulation room 6*7 m 1 1:25 C. Consumable Materials 1. A4 Paper Double A 3 Desta 3:25 2 Marker White Board 50psc 3 Duster White Board 3 4 Cartridge Ink Laser jet 5 D. Tools and Equipment 1 Laptop Toshiba icore5 1 For trainer 2 Printer Hp Laser jet 1 1:25 3 LCD Projector Epson 1 1:25 4 Scientific calculator Casio 5 1:5
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III LEARNING MODULE 09 TVET-PROGRAMME TITLE: Accounting and Finance - Level III MODULE TITLE : Calculating and Administering Taxes, Fees and Charges MODULE CODE : LSA ACF3 M09 0322 NOMINAL DURATION : 60 Hours MODULE DESCRIPTION : This module covers the skills and knowledge required to determine liability to pay taxes, fees and charges, calculate amounts and administer taxes. It includes assessing goods and documents for liability; calculating taxes, fees and charges; and completing transaction records.
In practice, calculating taxes, fees and charges may overlap with other generalist or specialist public sector workplace activities such as acting ethically, complying with legislation, working effectively, using resources and financial systems, organizing workplace information, etc. LEARNING OUTCOMES At the end of the module the trainee will be able to: LO1. Assess goods and documents for duty and tax liability LO2. Calculate taxes, fees and charges LO3. Complete transaction records LO4. Deal with enquiries and complaints MODULE CONTENTS: LO1. Assess goods and documents for duty and tax liability (10hrs) 1.1. Examining goods and documents 1.2. Determining class of taxes, fees and charges 1.3. Determining the value of the goods/services 1.4. Determining liability to pay taxes, fees and charges 1.5. Determining the rate of taxes, fees and charges LO2. Calculate taxes, fees and charges (30hrs) 2.1. Calculating Taxes, fees and charges 2.2. Using systems to assess amounts payable 2.3. Making and checking calculations. LO3. Complete transaction records (15hrs) 3.1. Completing records of transaction. 3.2. Issuing Transaction records.
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III 3.3. Retaining and storing copies of transaction records. LO4. Deal with enquiries and complaints (5hrs) 4.1. Dealing with Enquiries 4.2. Explaining Payment options, due dates and record-keeping requirements 4.3. Dealing with Complaints and recording and notifying decisions 4.4. Reviewing and explaining decision for customer’s dissatisfaction.
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Learning Methods: For none Reasonable Adjustment for Trainees with Disability (TWD) impaired trainees Low Vision Deaf Hard of hearing Physical impairment
Lecture- Provide large print text Assign sign language interpreter Organize the class Organize the class room seating discussion Prepare the lecture in Audio/video Arrange the class room seating to room seating arrangement to be accessible for Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users. to be accessible to trainees contact accessible to trainees Facilitate and support the Write short notes on the black/white board Make sure the luminosity of the Speak loudly trainees who have severe using large text light of class room is kept Ensure the attention impairments on their upper Make sure the luminosity of the light of class Introduce new and relevant of the trainees limbs to take note room is kept vocabularies Present the lecture in Provide Orientation on the Use normal tone of voice Use short and clear sentences video format physical feature of the work Encourage trainees to record the lecture in Give emphasis on visual lecture Ensure the attention shop audio format and ensure the attention of the of the trainees Provide Orientation on the physical feature of trainees the work shop Avoid movement during lecture Summarize main points time Present the lecture in video format Summarize main points Demonstration Conduct close follow up use Sign language interpreter Illustrate in clear & Facilitate and support the Use verbal description Use video recorded material short method trainees having severe upper Provide special attention in the process of Ensure attention of the trainees Use Video recorded limbs impairment to operate guidance Provide structured training material equipment’s/ machines facilitate the support of peer trainees Show clear and short method Ensure the attention of Assign peer trainees to assist Prepare & use simulation Use gesture the trainees Conduct close follow up Provide tutorial support Provide tutorial Provide tutorial support (if necessary) support (if necessary (if necessary)
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Group Facilitate the integration of trainees with Use sign language interpreters Facilitate the Introduce the trainees with their discussion group members Facilitate the integration of integration of trainees peers Conduct close follow up trainees with group members with group members Introduce the trainees with other group Conduct close follow up Conduct close follow member Introduce the trainees with other up Brief the thematic issues of the work group member Introduce the trainees with other group member Inform the group members to speak loudly Exercise Conduct close follow up and guidance Conduct close follow up and Conduct close follow Assign peer trainees Provide tutorial support if necessary guidance up and guidance Use additional nominal hours if provide special attention in the process Provide tutorial support if Provide tutorial necessary necessary support if necessary provide special attention in the provide special process/practical training attention in the Introduce new and relevant process/ practical vocabularies training prepare the assignment questions in large text Use sign language interpreter Provide briefing Individual Encourage the trainees to prepare and submit Provide briefing /orientation on /orientation on the assignment the assignment in large texts the assignment assignment Make available recorded assignment questions Provide visual recorded material Provide visual Facilitate the trainees to prepare and submit recorded material the assignment in soft or hard copy
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT METHODS: Interview Use sign language interpreter Speak loudly Use written response as Ensure or conform whether the Using sign language interpreter if an option for the trainees proper communication was necessary having speech conducted with the trainee challenges through the service of the sign language interpreter Use short and clear questioning Time extension Written test Prepare the exam in large texts Prepare the exam using short Prepare the exam using short sentences, Use oral response as an Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for necessary or False, matching and short and short answers if necessary. trainees having severe Prepare the exam in audio format answers upper limb impairment Assign human reader Avoid essay writing Time extension for (if necessary) Time extension trainees having severe Time extension upper limb impairment Demonstration/ Brief the instruction or provide Use sign language interpreter Provide activity based assessment Provide activity based Observation them in large text Brief on the instruction of the Brief on the instruction of the exam assessment Time extension exam Use loud voice Conduct close follow up Provide activity-based/ practical Time extension Time extension assessment method Time extension
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT CRITERIA: LO.1. Assess goods and documents for duty and tax liability Goods and documents are examined in accordance with legislation, organizational guidelines and procedures. Class of taxes, fees or charges is determined in accordance with legislation and guidelines. The value of the goods/services is determined. Liability to pay taxes, fees and charges is determined in accordance with legislation, policies and guidelines. The rate of taxes, fees and charges is determined in accordance with organizational policy and procedures. LO.2 Calculate taxes, fees and charges Taxes, fees and charges are calculated in accordance with relevant legislation, policies and guidelines. Relevant systems are used to assess amounts payable. All calculations are made accurately and checked for consistency LO3. Complete transaction records Records of transaction are completed clearly and accurately in accordance with organizational guidelines, and identify all relevant information. Transaction records are issued in accordance with organizational guidelines and standard operating procedures. Copies of transaction records are retained and stored in accordance with legislation, policies, guidelines and procedures. LO4 .Deal with enquiries and complaints Enquiries are dealt with in accordance with organizational procedures. Payment options, due dates and record-keeping requirements are explained, tailoring communication to suit diverse customer needs. Complaints are dealt with and decisions recorded and notified in accordance with legislation, regulations and organizational procedures. If customers are dissatisfied with a decision, their rights to have decision reviewed are explained in accordance with organizational procedures
Annex: Resource Requirements
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Module code: LSA ACF3 M09 0322 Module Title: Calculating and Administering Taxes, Fees and Charges Item Category/Item Description/ Quantity Recommended Ratio No. Specifications (Item: Trainee) A. Learning Materials prepared by the 1. TTLM 25 1:1 trainer 2. Reference Books 2.1. Gebrie Worku. Tax Accounting : In Ethiopian Context 5 1:5 (2008) 3 Journals/Publication/Magazines Proclamations-Excise Tax Council of Proclamation No. 307/2002; Ministers Turn over Tax proclamation 3.1 Regulations, and No.308/2000 ; Value Added Tax Proclamation Directives No. 285/2002 B. Learning Facilities & Infrastructure 1 Lecture Room 7*8 m 1 1:25 2 Library 12*15 m 1 1:25 3 Simulation room 6*7 m 1 1:25 C. Consumable Materials 1. A4 Paper Double A 3 Desta 3:25 2 Marker White Board 50psc 3 Duster White Board 3 4 Cartridge Ink Laser jet 5 D. Tools and Equipment 1 Laptop Toshiba icore5 1 For trainer 2 Printer Hp Laser jet 1 1:25 3 LCD Projector Epson 1 1:25 4 Scientific calculator Casio 5 1:5
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III LEARNING MODULE 10 TVET-PROGRAMME TITLE: Accounting and Finance - Level III MODULE TITLE : Processing Payroll MODULE CODE : LSA ACF3 M10 0322 NOMINAL DURATION : 100 Hours MODULE DESCRIPTION : This module covers the performance outcomes, skills and knowledge required to process payroll from provided data using manual and computerized payroll systems. LEARNING OUTCOMES At the end of the module the trainee will be able to: LO1. Record payroll data LO2. Prepare payroll LO3. Handle payroll enquiries LO4. Maintain payroll MODULE CONTENTS: LO1. Record payroll data (20hr) 1.1. Checking payroll data and clarifying discrepancies 1.2. Entering employee pay period details in payroll system 1.3. Calculating payment of individual employee 1.4. Completing records of transaction. LO2. Prepare payroll (50hr) 2.1. Preparing Payroll 2.2. Reconciling and checking total salary/wages irregularities 2.3. Making arrangements for payment 2.4. Obtaining authorization of payroll and individual pay advice 2.5. Producing Payroll records 2.6. Following security procedures for processing payroll LO3. Handle payroll enquiries (10hr) 3.1. Responding Payroll enquiries. 3.2. Providing Information. 3.3. Referring all enquiries outside area of responsibility. 3.4. Completing additional information and follow-up action. LO4. Maintain payroll (20hr)
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III 4.1.Maintaining information and record keeping 4.2.Producing and reconciling month-end and year-end checklist 4.3.Updating records and systems in line with salary reviews. 4.4.Putting back-up and disaster recovery systems. 4.5.Generating and distributing Payroll reports 4.6.Extracting and applying business activity statement data
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Learning Methods: For none Reasonable Adjustment for Trainees with Disability (TWD) impaired trainees Low Vision Deaf Hard of hearing Physical impairment
Lecture- Provide large print text Assign sign language interpreter Organize the class Organize the class room seating discussion Prepare the lecture in Audio/video Arrange the class room seating to room seating arrangement to be accessible for Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users. to be accessible to trainees contact accessible to trainees Facilitate and support the Write short notes on the black/white board Make sure the luminosity of the Speak loudly trainees who have severe using large text light of class room is kept Ensure the attention impairments on their upper Make sure the luminosity of the light of class Introduce new and relevant of the trainees limbs to take note room is kept vocabularies Present the lecture in Provide Orientation on the Use normal tone of voice Use short and clear sentences video format physical feature of the work Encourage trainees to record the lecture in Give emphasis on visual lecture Ensure the attention shop audio format and ensure the attention of the of the trainees Provide Orientation on the physical feature of trainees the work shop Avoid movement during lecture Summarize main points time Present the lecture in video format Summarize main points Demonstration Conduct close follow up use Sign language interpreter Illustrate in clear & Facilitate and support the Use verbal description Use video recorded material short method trainees having severe upper Provide special attention in the process of Ensure attention of the trainees Use Video recorded limbs impairment to operate guidance Provide structured training material equipment’s/ machines facilitate the support of peer trainees Show clear and short method Ensure the attention of Assign peer trainees to assist Prepare & use simulation Use gesture the trainees Conduct close follow up Provide tutorial support Provide tutorial Provide tutorial support (if necessary) support (if necessary (if necessary)
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Group Facilitate the integration of trainees with Use sign language interpreters Facilitate the Introduce the trainees with their discussion group members Facilitate the integration of integration of trainees peers Conduct close follow up trainees with group members with group members Introduce the trainees with other group Conduct close follow up Conduct close follow member Introduce the trainees with other up Brief the thematic issues of the work group member Introduce the trainees with other group member Inform the group members to speak loudly Exercise Conduct close follow up and guidance Conduct close follow up and Conduct close follow Assign peer trainees Provide tutorial support if necessary guidance up and guidance Use additional nominal hours if provide special attention in the process Provide tutorial support if Provide tutorial necessary necessary support if necessary provide special attention in the provide special process/practical training attention in the Introduce new and relevant process/ practical vocabularies training prepare the assignment questions in large text Use sign language interpreter Provide briefing Individual Encourage the trainees to prepare and submit Provide briefing /orientation on /orientation on the assignment the assignment in large texts the assignment assignment Make available recorded assignment questions Provide visual recorded material Provide visual Facilitate the trainees to prepare and submit recorded material the assignment in soft or hard copy
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT METHODS: Interview Use sign language interpreter Speak loudly Use written response as Ensure or conform whether the Using sign language interpreter if an option for the trainees proper communication was necessary having speech conducted with the trainee challenges through the service of the sign language interpreter Use short and clear questioning Time extension Written test Prepare the exam in large texts Prepare the exam using short Prepare the exam using short sentences, Use oral response as an Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for necessary or False, matching and short and short answers if necessary. trainees having severe Prepare the exam in audio format answers upper limb impairment Assign human reader Avoid essay writing Time extension for (if necessary) Time extension trainees having severe Time extension upper limb impairment Demonstration/ Brief the instruction or provide Use sign language interpreter Provide activity based assessment Provide activity based Observation them in large text Brief on the instruction of the Brief on the instruction of the exam assessment Time extension exam Use loud voice Conduct close follow up Provide activity-based/ practical Time extension Time extension assessment method Time extension
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT CRITERIA:
LO.1. Record payroll data
Payroll data is checked and discrepancies are clarified with designated persons Employee pay period details and any deductions and allowances in payroll system are entered in accordance with source documents Payment is calculated due to individual employee to reflect standard pay and variations in accordance with employee source data LO.2 Prepare payroll
Payroll is prepared within designated time lines in accordance with organizational
policy and procedures Total salary/wages are reconciled for pay period, irregularities are checked, corrected or referred to designated persons for resolution Arrangements for payment are made in accordance with organizational and individual requirements Authorization of payroll and individual pay advice is obtained in accordance with organizational requirements Payroll records are produced, checked and stored in accordance with organizational policy and security procedures Security procedures are followed for processing payroll and for maintaining payroll records. LO3. Handle payroll enquiries Payroll enquiries are responded in accordance with organizational and legislative requirements Information is provided in accordance with organizational and legislative requirements Ensure all enquiries outside area of responsibility and knowledge are referred to designated persons for resolution Additional information or follow-up action is completed within designated time lines in accordance with organizational policy and procedures
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III LO4. Maintain payroll
All information and record keeping relating to the payroll function are maintained in accordance with relevant legislation and regulations
Month-end and year-end checklists are produced and reconciled to ensure compliance with relevant legislative and management deadlines
Records and systems are updated in line with salary reviews and other changes in employment status
Back-up and disaster recovery systems are put in place
Payroll reports are generated and distributed in line with organizational policy
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Annex: Resource Requirements Module code: LSA ACF3 M10 0322 Module Title: Calculating and Administering Taxes, Fees and Charges Item Category/Item Description/ Quantity Recommended Ratio No. Specifications (Item: Trainee) A. Learning Materials prepared by the 1. TTLM 25 1:1 trainer 2. Reference Books 2.1. GebrieWorku. Tax Accounting : In Ethiopian Context 5 1:5 (2008) 3 Journals/Publication/Magazines Council of Ministers Income Tax Proclamation No. 3.1 979/2008 Regulations, and Directives B. Learning Facilities & Infrastructure 1 Lecture Room 7*8 m 1 1:25 2 Library 12*15 m 1 1:25 3 Simulation room 6*7 m 1 1:25 C. Consumable Materials 1. A4 Paper Double A 3 Desta 3:25 2 Marker White Board 50psc 3 Duster White Board 3 4 Cartridge Ink Laser jet 5 D. Tools and Equipment 1 Laptop Toshiba icore5 1 For trainer 2 Printer Hp Laser jet 1 1:25 3 LCD Projector Epson 1 1:25 4 Scientific calculator Casio 5 1:5
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III LEARNING MODULE 11 TVET-PROGRAMME TITLE: Accounting and Finance - Level III MODULE TITLE : Handling Foreign Currency Transactions MODULE CODE : LSA ACF3 M11 0322 NOMINAL DURATION : 70 Hours MODULE DESCRIPTION : This module covers the performance outcomes, skills and knowledge required to provide customer service and handle foreign currency transactions including buying and selling foreign currency travelers cheques, notes and coins within a retail banking environment. LEARNING OUTCOMES At the end of the module the trainee will be able to: LO1. Identify nature of customer's foreign currency needs LO2. Verify that the proposed transaction can be conducted LO3. Conduct the transaction LO4. Maintain accurate records of transaction MODULE CONTENTS: LO1. Identify nature of customer's foreign currency needs (10hr) 1.1. Clarifying the nature of foreign currency transaction. 1.2. Obtaining information from the customer 1.3. Handling customer requests for foreign currency dealings LO2. Verify that the proposed transaction can be conducted (15hr) 2.1. Identifying cleared funds 2.2. Assessing requests for foreign currency 2.3. Verifying foreign currency notes presented for sale LO3. Conduct the transaction (30hr) 3.1. Calculating conversion of foreign currency amounts 3.2. Providing the customer with a copy of the rates 3.3. Purchasing or selling travelers cheques 3.4. Entering details of the transaction into the database LO4. Maintain accurate records of transaction (15hr) 4.1. Completing vouchers and receipts 4.2. Completing and filing reports in the event of significant cash transactions 4.3. Updating and maintaining internal records of foreign currency transactions
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Learning Methods: For none Reasonable Adjustment for Trainees with Disability (TWD) impaired trainees Low Vision Deaf Hard of hearing Physical impairment
Lecture- Provide large print text Assign sign language interpreter Organize the class Organize the class room seating discussion Prepare the lecture in Audio/video Arrange the class room seating to room seating arrangement to be accessible for Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users. to be accessible to trainees contact accessible to trainees Facilitate and support the Write short notes on the black/white board Make sure the luminosity of the Speak loudly trainees who have severe using large text light of class room is kept Ensure the attention impairments on their upper Make sure the luminosity of the light of class Introduce new and relevant of the trainees limbs to take note room is kept vocabularies Present the lecture in Provide Orientation on the Use normal tone of voice Use short and clear sentences video format physical feature of the work Encourage trainees to record the lecture in Give emphasis on visual lecture Ensure the attention shop audio format and ensure the attention of the of the trainees Provide Orientation on the physical feature of trainees the work shop Avoid movement during lecture Summarize main points time Present the lecture in video format Summarize main points Demonstration Conduct close follow up use Sign language interpreter Illustrate in clear & Facilitate and support the Use verbal description Use video recorded material short method trainees having severe upper Provide special attention in the process of Ensure attention of the trainees Use Video recorded limbs impairment to operate guidance Provide structured training material equipment’s/ machines facilitate the support of peer trainees Show clear and short method Ensure the attention of Assign peer trainees to assist Prepare & use simulation Use gesture the trainees Conduct close follow up Provide tutorial support Provide tutorial Provide tutorial support (if necessary) support (if necessary (if necessary)
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Group Facilitate the integration of trainees with Use sign language interpreters Facilitate the Introduce the trainees with their discussion group members Facilitate the integration of integration of trainees peers Conduct close follow up trainees with group members with group members Introduce the trainees with other group Conduct close follow up Conduct close follow member Introduce the trainees with other up Brief the thematic issues of the work group member Introduce the trainees with other group member Inform the group members to speak loudly Exercise Conduct close follow up and guidance Conduct close follow up and Conduct close follow Assign peer trainees Provide tutorial support if necessary guidance up and guidance Use additional nominal hours if provide special attention in the process Provide tutorial support if Provide tutorial necessary necessary support if necessary provide special attention in the provide special process/practical training attention in the Introduce new and relevant process/ practical vocabularies training prepare the assignment questions in large text Use sign language interpreter Provide briefing Individual Encourage the trainees to prepare and submit Provide briefing /orientation on /orientation on the assignment the assignment in large texts the assignment assignment Make available recorded assignment questions Provide visual recorded material Provide visual Facilitate the trainees to prepare and submit recorded material the assignment in soft or hard copy
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT METHODS: Interview Use sign language interpreter Speak loudly Use written response as Ensure or conform whether the Using sign language interpreter if an option for the trainees proper communication was necessary having speech conducted with the trainee challenges through the service of the sign language interpreter Use short and clear questioning Time extension Written test Prepare the exam in large texts Prepare the exam using short Prepare the exam using short sentences, Use oral response as an Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for necessary or False, matching and short and short answers if necessary. trainees having severe Prepare the exam in audio format answers upper limb impairment Assign human reader Avoid essay writing Time extension for (if necessary) Time extension trainees having severe Time extension upper limb impairment Demonstration/ Brief the instruction or provide Use sign language interpreter Provide activity based assessment Provide activity based Observation them in large text Brief on the instruction of the Brief on the instruction of the exam assessment Time extension exam Use loud voice Conduct close follow up Provide activity-based/ practical Time extension Time extension assessment method Time extension
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT CRITERIA:
LO.1. Identify nature of customer's foreign currency needs
The nature of the foreign currency transaction is clarified with the customer
Relevant information is obtained from the customer including verifying the
identity of the person presenting notes for sale or wishing to purchase foreign currency according to organizational policy and procedures Customer requests for foreign currency dealings are handled in accordance within the officer's authority to approve transactions LO.2 Verify that the proposed transaction can be conducted
Cleared funds are identified as available for requests to purchase foreign currency
Requests for foreign currency notes are assessed against current stock of currencies held with currencies not held on site ordered and the customer advised when they will be available
Foreign currency notes presented for sale are verified for authenticity according to organizational procedures
LO3. Conduct the transaction
Conversion of foreign currency amounts is calculated using the Organization’s set
procedures and tables or by accessing relevant databases
The customer is provided with a copy of the rates used to calculate the currency conversion
Where traveller’s cheques are being purchased or sold, the customer’s signature is witnessed in accordance with policies and procedures Details of the transaction are entered into the relevant database LO4. Maintain accurate records of transaction
Required vouchers and receipts are completed in accordance with organisation
procedures and required signatures are obtained on relevant documentation
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Relevant reports are completed and filed in the event of significant cash transactions including relevant reports where a transaction is considered a possible suspect transaction Internal records of foreign currency transactions are updated and maintained in accordance with organizational procedure
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Annex: Resource Requirements Module code: LSA ACF3 M11 0322 Module Title: Handling Foreign Currency Transactions Item Category/Item Description/ Quantity Recommended Ratio No. Specifications (Item: Trainee) A. Learning Materials prepared by the 1. TTLM 25 1:1 trainer 2. Reference Books Beams, Floyd A. and 1. Advanced Accounting 5 1:5 etal (2012) 11th Ed Choi and Meek. 2. International Accounting 5 1:5 (2011) 7th ed B. Learning Facilities & Infrastructure 1 Lecture Room 7*8 m 1 1:25 2 Library 12*15 m 1 1:25 3 Simulation room 6*7 m 1 1:25 C. Consumable Materials 1. A4 Paper Double A 3 Desta 3:25 2 Marker White Board 50psc 3 Duster White Board 3 4 Cartridge Ink Laser jet 5 D. Tools and Equipment 1 Laptop Toshiba icore5 1 For trainer 2 Printer Hp Laser jet 1 1:25 3 LCD Projector Epson 1 1:25 4 Scientific calculator Casio 5 1:5
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III LEARNING MODULE 12 TVET-PROGRAMME TITLE: Accounting and Finance – Level- III MODULE TITLE : Preventing and Eliminating MUDA MODULE CODE : LSA ACF3 M12 0322 NOMINAL DURATION : 40 Hours MODULE DESCRIPTION : This module covers this unit covers the knowledge, skills and attitude required by a worker to prevent and eliminate MUDA/wastes in his/her workplace by applying scientific problem-solving techniques and tools to enhance quality, productivity and other kaizen elements on continual basis It covers responsibility for the day-to-day operation of the work and ensures Kaizen Elements are continuously improved and institutionalized. LEARNING OUTCOMES At the end of the module the trainee will be able to: LO1. Prepare for work LO2. Identify MUDA and problem LO3. Analyze causes of a problem. LO4. Eliminate MUDA and Assess effectiveness of the solution. LO 5. Prevent occurrence of wastes and sustain operation MODULE CONTENTS: LO1. Prepare for work (5hrs) 1.1. Using work instructions to determine job requirements 1.2. Reading and interpreting Job specifications. 1.3. Observing OHS requirements 1.4. Selecting material 1.5. Identifying and checking safety equipment and tools
LO2. Identify MUDA and problem (5hrs)
2.1. preparing and implementing Plan of MUDA and problem identification 2.2. Discussing causes and effects of MUDA 2.3. Listing possible problems related to the process /Kaizen elements 2.4. Identifying possible problems listed on Kaizen Board. 2.5. Using Tools and techniques to analyze situations 2.6. Identifying and measuring Wastes/MUDA. 2.7. Identifying and measuring wastes
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III LO3. Analyze causes of a problem.(10hrs) 3.1. Listing possible causes of a problem. 3.2. Analyzing Cause relationships using 4M1E. 3.3. Identifying Causes of the problems. 3.4. Selecting the root cause 3.5. Listing possible ways using creative idea generation 3.6. Testing and evaluating the suggested solutions. 3.7. Preparing detailed summaries of the action plan LO4. Eliminate MUDA and Assess effectiveness of the solution (10hrs) 4.1. Preparing and implementing Plan of MUDA elimination. 4.2. Adopting Necessary attitude and the ten basic principles for improvement. 4.3. Using Tools and techniques 4.4. Reducing and eliminating Wastes/MUDA. 4.5. Identifying Tangible and intangible results. 4.6. Comparing Tangible results with targets. 4.7. Reporting Improvements gained by elimination of waste/MUDA.
LO5. Prevent occurrence of wastes and sustain operation (10hrs)
5.1. Preparing and Implementing Plan of MUDA prevention. 5.2. Discussing and preparing Standards required 5.3. Preventing occurrences of wastes/MUDA using visual and auditory control methods 5.4. Creating Waste-free workplace using 5W and 1Hsheet. 5.5. Doing the completion of required operation 5.6. Facilitating the updating of standard procedures and practices. 5.7. Ensuring and training the capability of the work team
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Learning Methods: For none Reasonable Adjustment for Trainees with Disability (TWD) impaired trainees Low Vision Deaf Hard of hearing Physical impairment
Lecture- Provide large print text Assign sign language interpreter Organize the class Organize the class room seating discussion Prepare the lecture in Audio/video Arrange the class room seating to room seating arrangement to be accessible for Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users. to be accessible to trainees contact accessible to trainees Facilitate and support the Write short notes on the black/white board Make sure the luminosity of the Speak loudly trainees who have severe using large text light of class room is kept Ensure the attention impairments on their upper Make sure the luminosity of the light of class Introduce new and relevant of the trainees limbs to take note room is kept vocabularies Present the lecture in Provide Orientation on the Use normal tone of voice Use short and clear sentences video format physical feature of the work Encourage trainees to record the lecture in Give emphasis on visual lecture Ensure the attention shop audio format and ensure the attention of the of the trainees Provide Orientation on the physical feature of trainees the work shop Avoid movement during lecture Summarize main points time Present the lecture in video format Summarize main points Demonstration Conduct close follow up use Sign language interpreter Illustrate in clear & Facilitate and support the Use verbal description Use video recorded material short method trainees having severe upper Provide special attention in the process of Ensure attention of the trainees Use Video recorded limbs impairment to operate guidance Provide structured training material equipment’s/ machines facilitate the support of peer trainees Show clear and short method Ensure the attention of Assign peer trainees to assist Prepare & use simulation Use gesture the trainees Conduct close follow up Provide tutorial support Provide tutorial Provide tutorial support (if necessary) support (if necessary (if necessary)
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Group Facilitate the integration of trainees with Use sign language interpreters Facilitate the Introduce the trainees with their discussion group members Facilitate the integration of integration of trainees peers Conduct close follow up trainees with group members with group members Introduce the trainees with other group Conduct close follow up Conduct close follow member Introduce the trainees with other up Brief the thematic issues of the work group member Introduce the trainees with other group member Inform the group members to speak loudly Exercise Conduct close follow up and guidance Conduct close follow up and Conduct close follow Assign peer trainees Provide tutorial support if necessary guidance up and guidance Use additional nominal hours if provide special attention in the process Provide tutorial support if Provide tutorial necessary necessary support if necessary provide special attention in the provide special process/practical training attention in the Introduce new and relevant process/ practical vocabularies training prepare the assignment questions in large text Use sign language interpreter Provide briefing Individual Encourage the trainees to prepare and submit Provide briefing /orientation on /orientation on the assignment the assignment in large texts the assignment assignment Make available recorded assignment questions Provide visual recorded material Provide visual Facilitate the trainees to prepare and submit recorded material the assignment in soft or hard copy
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT METHODS: Interview Use sign language interpreter Speak loudly Use written response Ensure or conform whether Using sign language interpreter if as an option for the the proper communication necessary trainees having speech was conducted with the challenges trainee through the service of the sign language interpreter Use short and clear questioning Time extension Written test Prepare the exam in large texts Prepare the exam using short Prepare the exam using short Use oral response as Use interview as an option if sentences, multiple choices, sentences, multiple choices, true or an option to give necessary True or False, matching and false, matching and short answers if answer for trainees Prepare the exam in audio short answers necessary. having severe upper format Avoid essay writing limb impairment Assign human reader Time extension Time extension for (if necessary) trainees having severe Time extension upper limb impairment Demonstration/ Brief the instruction or Use sign language interpreter Provide activity based assessment Provide activity based Observation provide them in large text Brief on the instruction of the Brief on the instruction of the exam assessment Time extension exam Use loud voice Conduct close follow Provide activity-based/ Time extension up practical assessment method Time extension Time extension
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III ASSESSMENT CRITERIA LO1. Prepare for work Work instructions are used to determine job requirements, including method, material and equipment. Job specifications are read and interpreted following working manual. OHS requirements, including dust and fume collection, breathing apparatus and eye and ear personal protection needs are observed throughout the work. Appropriate material is selected for work. Safety equipment and tools are identified and checked for safe and effective operation.
LO2. Identify MUDA and problem
Plan of MUDA and problem identification is prepared and implemented. Causes and effects of MUDA are discussed. All possible problems related to the process /Kaizen elements are listed using statistical tools and techniques. All possible problems related to kaizen elements are identified and listed on Visual Management Board/Kaizen Board. Tools and techniques are used to draw and analyze current situation of the work place. Wastes/MUDA are identified and measured based on relevant procedures. Identified and measured wastes are reported to relevant personnel.
LO3. Analyze causes of a problem
All possible causes of a problem are listed. Cause relationships are analyzed using4M1E. Causes of the problems are identified. The root cause which is most directly related to the problem is selected. All possible ways are listed using creative idea generation to eliminate the most critical root cause. The suggested solutions are carefully tested and evaluated for potential complications. Detailed summaries of the action plan are prepared to implement the suggested solution.
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III LO4. Eliminate MUDA and Assess effectiveness of the solution Plan of MUDA elimination is prepared and implemented by medium KPT members. Necessary attitude and the ten basic principles for improvement are adopted to eliminate waste/MUDA. Tools and techniques are used to eliminate wastes/MUDA based on the procedures and OHS. Wastes/MUDA are reduced and eliminated in accordance with OHS and organizational requirements. Tangible and intangible results are identified. Tangible results are compared with targets using various types of diagrams. Improvements gained by elimination of waste/MUDA are reported to relevant bodies. LO 5. Prevent occurrence of wastes and sustain operation Plan of MUDA prevention is prepared and implemented. Standards required for machines, operations, defining normal and abnormal conditions, clerical procedures and procurement are discussed and prepared. Occurrences of wastes/MUDA are prevented by using visual and auditory control methods. Waste-free workplace is created using 5W and 1Hsheet. The completion of required operation is done in accordance with standard procedures and practices. The updating of standard procedures and practices is facilitated. The capability of the work team that aligns with the requirements of the procedure is ensured and trained on the new Standard Operating Procedures (SOPs).
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Annex: Resource Requirements Module code LSA ACF3 M12 0322 Module Title: Prevent and Eliminate MUDA Item Description/ Recommended Ratio Category/Item Quantity No. Specifications (Item: Learner) A. Learning Materials 1. TTLM Prepare by Teacher 1 1:25 2. Textbooks 25 1:1 3. Reference Books 5 1:5 3.1. Ethiopia kaizen books 5 1:5 Learning Facilities & B. Infrastructure 1. Lecture Room 7*8 m 1 1:25 2. Library 12*15 m 1 3. Simulation Room 6*7 m 1 1:25 C. Consumable Materials 1. Paper For check list A4 5rim 1:5 2 paper for shop lay out A3 5rim 1:5 5 Color paint 5 1:1 6 Thinner canon 1:5 8 Soap Hand wash 1:1 9 Brush & broom Plastic/ragger 25 1:1 D. Tools and Equipment’s 1. wheel brow steel 5 1:5 2 Shovel steel 12 1:2 3 Fork steel 12 1:2 4 Mask 25 each 1:1 5 Glove plastic 25 each 1:1 6 Eye glass plastic 25 each 1:1 7 Helmet plastic 25 each 1:1 8 Safety Shoe Rubber soul 25 each 1:1 9 Waste segregation box for re use wooden 1 1:25 10 Waste segregation box for disposal wooden 1 1:25
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III Acknowledgement The Ministry of Labor and Skills wishes to thank and appreciation for the trainers who donated their effort and time to develop this outcome based curriculum for the TVET Program Accounting and Finance Level III.
We also thank all regional Labor and Skill/TVET Bureaus, Ministry of labor and skills coordinators, all instructors who developed this curriculum for active facilitation of this curriculum development.
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III The trainers who developed the curriculum No Name Qualificatio Educational Region College Mobile E-mail n background number 1 Nigussie Berhanu MSc Accounting & Finance A.A. Nefas Silk 0912474301 [email protected] Tolera Polytechnic College 3 Aynabeba Zewdie MA Vocational Education Oromia Sebeta 0911724881 aynabebazewdie81@gm Yeshaneh Management Polytechnic ail.com Curriculum College 2 Ashenafi Dembel MA Educational Jigjiga Jigjiga 0912070390 [email protected] Shimbeka Leadership and Polytechnic m Management College 4 Negash Aragaw Mergia MA Accounting & Finance Oromia Adama 0911995130 negasharagaw28@gmail. Polytechnic com College
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Accounting and Finance Ministry of Labor and Skills March, 2022 Level- III
