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Competency-Based Learning Materials
Sector : HEALTH, SOCIAL AND OTHER COMMUNITY DEVELOPMENT SERVICES
Qualification Title:
Unit of Competency:
Module Title: PROPRIETORSHIP
Bookkeeping NC III
PREPARE FINANCIAL REPORTS
PREPARING FINANCIAL REPORTS FOR SINGLE
SKILLS MASTERY INSTITUTE Jacinto Tan Bldg, Capistrano St, Cagayan de Oro, 9000 Misamis Oriental, Philippines
BOOKKEEPING NC III COMPETENCY-BASED LEARNING MATERIALS List of Competencies No.
Unit of Competency
Module Title
1.
Journalize transactions
Journalizing transactions
2.
Post transactions
HCS412302 Posting transactions
3.
Prepare trial balance
HCS412303 Preparing trial balance
4.
Prepare financial reports
Preparing financial HCS412304 reports
5.
Review internal control system
Reviewing internal HCS412305 control system
HCS412301
Code
MODULE CONTENT UNIT OF COMPETENCY
PREPARE FINANCIAL REPORTS
MODULE TITLE SINGLE PROPRIETORSHIP
PREPARING FINANCIAL REPORTS FOR
MODULE DESCRIPTOR: This module covers the knowledge, skills, and attitudes in preparing financial reports manually for Single Proprietorship.
NOMINAL DURATION: 24 hours
LEARNING OUTCOMES: At the end of this module you MUST be able to: 1. Prepare financial statements 2. Analyze financial statements
ASSESSMENT CRITERIA: 1. Income statement is prepared in accordance with generally accepted accounting principles/Philippine Financial Reporting Standards/Philippine Financial Reporting Standards 2. Statement of Changes in Equity is prepared in accordance with generally accepted accounting principles/Philippine Financial Reporting Standards/Philippine Financial Reporting Standards
3. Balance Sheet is prepared in accordance with generally accepted accounting principles/Philippine Financial Reporting Standards/Philippine Financial Reporting Standards 4. Statement of Cash Flow is prepared in accordance with generally accepted accounting principles/Philippine Financial Reporting Standards/Philippine Financial Reporting Standards 5. Financial Statements are analyzed in accordance with prescribed format. 6. Report on financial analysis is prepared in accordance with industry requirements.
Assessment Criteria 1. Income statement is prepared in accordance with generally accepted accounting principles/Philippine Financial Reporting Standards/Philippine Financial Reporting Standards 2. Statement of Changes in Equity is prepared in accordance with generally accepted accounting principles/Philippine Financial Reporting Standards/Philippine Financial Reporting Standards 3. Balance Sheet is prepared in accordance with generally accepted accounting principles/Philippine Financial Reporting Standards/Philippine Financial Reporting Standards 4. Statement of Cash Flow is prepared in accordance with generally accepted accounting principles/Philippine Financial Reporting Standards/Philippine Financial Reporting Standards
Conditions The participants will have access to:
1. Calculator 2. Paper 3. Learning Materials 4. Pencil 5. Eraser 6. Ruler 7. Worksheet Assessment Method: 1. Written test 2. Practical/performance test