Professional Documents
Culture Documents
EOS Accounts and Budget Support Level III
EOS Accounts and Budget Support Level III
OCCUPATIONAL STANDARD
Ministry of Education
August 2012
Introduction
Ethiopia has embarked on a process of reforming its TVET-System. Within the
policies and strategies of the Ethiopian Government, technology transformation – by
using international standards and international best practices as the basis, and,
adopting, adapting and verifying them in the Ethiopian context – is a pivotal element.
TVET is given an important role with regard to technology transfer. The new
paradigm in the outcome-based TVET system is the orientation at the current and
anticipated future demand of the economy and the labor market.
The Ethiopian Occupational Standards (EOS) are - a core element of the Ethiopian
National TVET-Strategy and an important factor within the context of the National
TVET-Qualification Framework (NTQF).They are national Ethiopian standards, which
define the occupational requirements and expected outcome related to a specific
occupation without taking TVET delivery into account.
This document details the mandatory format, sequencing, wording and layout for the
Ethiopian Occupational Standard comprised of Units of Competence.
Together all the parts of a Unit of Competence guide the assessor in determining
whether the candidate is competent.
The ensuing sections of this EOS document comprise a description of the respective
occupation with all the key components of a Unit of Competence:
• chart with an overview of all Units of Competence for the respective level
including the Unit Codes and Unit of Titles
• contents of each Unit of Competence (competence standard)
• occupational map providing the technical and vocational education and
training (TVET) providers with information and important requirements to
consider when designing training programs for this standards, and for the
individual, a career path
Variable Range
Information • account numbers
includes: • addresses
• amounts of money, figures
• card numbers
• cheque numbers
• dates
• names
Documents may • payment orders
include: • application forms
• claim forms
• petty cash vouchers
• bank payment vouchers
• invoices
• purchase orders
• receipts
• credit notes
• statements
• deposit books
• delivery tickets
• remittance advice
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • accurately enter and balance deposits and withdrawals
• process and balance petty cash transactions
• check and verify supporting documentation
• apply relevant security measures for preparing and banking
receipts
• batch monetary items and prepare deposit facilities
• use knowledge of organizational policies and procedures and
legislative requirements to accurately enter data into
accounting systems and process journal entries
• prepare and authorise journals and check journal processing
reports
• extract and check/correct a trial balance
• file documentation to meet all organizational and regulatory
requirements
Underpinning Demonstrates knowledge of:
Knowledge and • accounting conventions, processes and procedures
Attitudes • banking procedures and guidelines
• industry codes of practice
• legislative and regulatory requirements relevant to the work
• organizational policy and procedures
• relevant Acts and regulations
• security procedures for handling cheques, vouchers and cash
Underpinning Skills Demonstrates:
• communication skills to:
determine and confirm work requirements, using
questioning and active listening as required
Ministry of Education Accounts and Budget Support Version 2
Page 7 of 97
Copyright Ethiopian Occupational Standard August 2012
share information, listen and understand
read and interpret documentation from a variety of sources
use language and concepts appropriate to cultural
differences
• numeracy skills to make financial calculations
• information technology skills for accessing and using
spreadsheets and databases
• literacy skills for data analysis and interpretation
• evaluative and general analytical skills
• organizational skills, including the ability to plan and sequence
work
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods • Interview / Written Test / Oral Questioning
• Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.
Variable Range
Receipts may • bankers orders
include: • cash
• cash journal entry
• cheques:
personal
bank
• credit cards:
direct
mail
telephone
• direct debits
• direct drawing
• postal order
Discrepancies • deduction of brokers or agents commissions
between monies • incorrect account allocation
owed and monies • key stroke errors
paid may occur as • overpayments
a result of: • part payments
• system errors
• termination of policies
• under payments
Ministry of Education Accounts and Budget Support Version 2
Page 10 of 97
Copyright Ethiopian Occupational Standard August 2012
Organisation policy, • computer system documentation
procedures and • internal control guidelines
guidelines may • legal obligations
include: • operations manuals
• overall organisation goals and objectives
• suspension of credit facilities
• trading terms and credit limits
Bad or doubtful • banks forgoing overdrafts
debts are identified • closure of business
through: • dishonoured cheques
• gazette listings
• letters from solicitors/legal representatives or accountants
• notices of administration
• returned mail
• sheriff/police notices or advertisements
• utilities being cut off
Clients may • accountants
include: • agents
• brokers
• customers
• intermediaries
• policy holders
• solicitors/ legal representatives
Reports may be • consumer statements
periodic or on • legislative requirements
demand, manual or • statistical and financial or management reports
computer • user reports
generated, and
may include:
Recovery plan and • advice to supervisors/managers/legal officers
measures to collect • dunning/banking letters
monies may • legal action
include: • letters of demand without prejudice
• letters of notice
• liaison with clients
• plaint
• return of goods
• summons
• third party intervention
• write-offs
Appropriate • industry and organisation requirements, and may include:
personnel would the board of directors; or
depend on: a designated group from the board of directors such as the
executive
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • interpret and comply with organisation policies and
procedures and industry compliance requirements for
monitoring accounts
Underpinning Demonstrates knowledge of:
Knowledge and • accounting principles and practices
Attitudes • accounting systems
• awareness of legal systems and procedures and relevant
acts or regulations
• industry codes of practice
• industry compliance requirements
• organisation policy, guidelines and procedures
• use of financial spreadsheets
Underpinning Skills Demonstrates:
• communication skills to:
determine and confirm work requirements and interact with
clients, using questioning and active listening as required
share information, listen and understand
use language and concepts appropriate to cultural
differences
• well-developed numeracy skills to make financial calculations
• IT skills for accessing and using accounting systems,
spreadsheets and databases
• evaluation skills to determine payment status and any
discrepancies
• literacyy skills for:
data analysis and entry
drafting reports and letters
• organizational skills, including the ability to plan and
sequence work and maintain accurate records
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
Variable Range
Input data may • client records
include: • enterprise tables and associated documentation
• industry and government data and statistics such as:
tax tables
compound interest tables
loan calculators
depreciation factors
Ministry of Education Accounts and Budget Support Version 2
Page 14 of 97
Copyright Ethiopian Occupational Standard August 2012
Workplace • basic loan calculations
calculations • compound interest
include: • credit interest
• Goods and Services Tax calculations
• inflation effects
• mark up and break even
• simple interest
• straight-line deprecation
Resources and • hand held calculators and may include:
equipment must computers
include: financial services software
spreadsheets
on-line special purpose calculators
Appropriate • division
techniques include: • addition
• subtraction
• multiplication
• percentages
• fractions
• decimals
• straight-line graphs
Common • input/transcription errors
computational • wrong spreadsheet function or formula used
errors may include: • incorrect methodology
• wrong computational sign
• incorrect order of operations
• loss of constants
• incorrect positioning of decimal points and brackets in
equations
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • use sound written communication skills
• understand and apply mathematical techniques and methods
of calculation
• effectively use relevant data entry, office equipment and
software
• check for accuracy of computational results
• record calculation worksheets used for future reference and
use
Underpinning Demonstrates knowledge of:
Knowledge and • relevant financial services legislation and statutory
Attitudes requirements
• relevant knowledge of organisation policy on record keeping
and filing
Underpinning Skills Demonstrates skills to:
Variable Range
Technology may • computers
include: • photocopiers
• printers
• scanners
Software may • accounting packages
include: • database packages
• presentation packages
• spreadsheet packages
• word processing packages
Business • accounts statements
documents may • client databases
include: • newsletters
• project reviews
• proposals
• reports
• web pages
Organizational • budgets
requirements may • correctly identifying and opening files
include: • legal and organizational policies, guidelines and
requirements
• locating data
• log-on procedures
• manufacturers' guidelines
• occupational health and safety policies, procedures and
programs
• quality assurance and/or procedures manuals
• saving and closing files
• security
• storing data
Functions may • alternating headers and footers
include: • editing
• merging documents
• spell checking
• table formatting
• using columns
• using styles
Input devices may • keyboard
include: • mouse
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • designing and producing a minimum of 3 completed business
documents, using at least 2 software applications in the
production of each document
• using appropriate data storage options
• Knowledge of the functions and features of contemporary
computer applications.
Underpinning Demonstrates knowledge of:
Knowledge and • appropriate technology for production requirements
Attitudes • functions and features of contemporary computer applications
• organizational policies, plans and procedures
• Organizational requirements for document design e.g. style
guide.
Underpinning Skills Demonstrates skills of:
• keyboarding and computer skills to complete a range of
formatting and layout tasks
• literacy skills to read and understand a variety of texts; to
prepare general information and papers according to target
audience; and to edit and proofread documents to ensure
clarity of meaning and conformity to organizational
requirements
• numeracy skills to access and retrieve data
• Problem-solving skills to determine document design and
production processes.
Resources Access is required to real or appropriately simulated situations,
Variable Range
Details on customer • Company Number
accounts may • credit limit
include: • customer contact telephone numbers
• customer delivery and postal addresses
• customer file and identification number
• customer name
• facsimile numbers
• electronic addresses
• invoice and account number
• outstanding amount details
• part payment details
• payment due
• Payment due date.
Organisation • legislative requirements
guidelines and • memorandums
policy may include: • policy and procedures manuals
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • validate account details
• apply basic knowledge of appropriate legislation
• interpret and apply organisation credit policy
• clarify information for basic credit accounts
• Accurately use data entry and recording systems.
Underpinning Demonstrates knowledge of:
Knowledge and • general developments in credit management
Attitudes • basic financial transaction processes and procedures
• organization policy
• workplace occupational health and safety (OHS) requirements
Underpinning Skills Demonstrates:
• communication skills to:
determine and confirm work requirements and interact with
customers, using questioning and active listening as
required
share information, listen and understand
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • interpret and apply organisation policies and procedures for
preparing, matching and processing receipts
• comply with legislative requirements for processing receipts
• accurately match receipts to relevant documentation
• enter data into organisation systems and correctly file
documentation
Underpinning Demonstrates knowledge of:
Knowledge and • industry codes of practice
Variable Range
Organisation policy • computer system documentation
and procedures • internal control guidelines
Ministry of Education Accounts and Budget Support Version 2
Page 27 of 97
Copyright Ethiopian Occupational Standard August 2012
may include: • operations manuals
Related systems • assets system
may include: • claims
• commissions and fees
• holding/suspense accounts
• receivables
• reinsurance
• tax related
Systems controls: • protect against the corruption of payee:
name
address
bank account details
Payment facility • authorisation slips
documentation may • batch records
include: • cheque cancellations
• confirmation of receipt
• delivery dockets
• invoices
• payment requests
• periodic approvals
• signature verifications
• stop payments
Industry and • Relevant Financing laws
legislative • Trade practice and consumer protection proclamation
requirements may • industry codes of practice
cover: • occupational health and safety (OHS) guidelines
• relevant Insurance laws
• Taxation law
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • interpret and apply organisation, industry and legislative
requirements for processing payment documentation
• accurately enter data in organisation systems
• create payment facilities and verify payments against
documentation
Underpinning Demonstrates knowledge of:
Knowledge and • awareness of relevant acts and regulations
Attitudes • industry codes of practice
• organisation policy and procedures
• relevant legal systems and procedures impacting on payment
systems
Underpinning Skills Demonstrates:
• communication skills to:
determine and confirm work requirements and interact with
customers, using questioning and active listening as
Variable Range
Information can be • face-to-face interview at:
obtained via: lender's office
applicant's home
worksite
off-site
• facsimile
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • thoroughly check to ensure that application details are
accurate
• apply knowledge of relevant legislation
• interpret and comply with credit policy in accordance with the
NBE’s Credit directives
Variable Range
Organisation policy • accepting and rejecting credit applications
and guidelines may • applying customer payments to appropriate accounts
cover: • assistance to customers on billing and collection problems
• collecting monies due
• gathering information and its evaluation
• legal obligations
• liaison and information dissemination to internal and external
parties
• maintenance of customer account files
• maintenance of security of invoice and other appropriate files
• making billing adjustments to customer accounts
• overall organisation goals and objectives
• reviewing and adjusting credit limits for established customers
• setting credit limits or credit lines for applications
• development and informal training of credit staff
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • interpret and comply with appropriate legislation
• know and implement organisation credit policy
• liaise with others to clarify information for basic credit
accounts
• achieve positive outcomes
• use data entry and recording systems and credit policies
Underpinning Demonstrates knowledge of:
Knowledge and • credit management business protocols and process
Attitudes • organizational policy, procedures and systems
• the credit management sector and related legislation
Underpinning Skills Demonstrate:
• communication skills to:
determine and confirm debt status, using questioning and
active listening as required
liaise with others, share information, listen and understand
use language and concepts appropriate to cultural
differences
• numeracy and IT skills to:
perform credit related calculations
access and update account records electronically
access web-based information services
Variable Range
Cash in safe box • notes and coins held in manual cash handling devices
includes:
Terminal includes: • a range of manual or electronic equipment used for the
deposit and withdrawal of cash and non-cash documents
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • accurately balance cash holdings in accordance with the
organization's requirements and procedures and precisely
check cash and non-cash transactions
Underpinning Demonstrates knowledge of:
Knowledge and • relevant legislation and statutory requirements including:
Attitudes cash operation manual
Industry codes of practice
security checking procedures
• the operation and maintenance of equipment which may
include:
security equipment
transaction terminals
numerical display boards
calculators
scanners
• organizational policies and procedures in regard to:
terminal balancing
cash and non-cash transaction security
cash float handling
Underpinning Skills Demonstrates:
• communication skills to:
determine and confirm work requirements, using
questioning and active listening as required
liaise with others, share information, listen and understand
use language and concepts appropriate to cultural
differences
• numeracy and IT skills to:
Ministry of Education Accounts and Budget Support Version 2
Page 37 of 97
Copyright Ethiopian Occupational Standard August 2012
make basic cash and non-cash balancing calculations
access and use computer-based transaction systems
• problem solving skills to address balance errors and issues
• literacy skills to read documents and complete forms and
transaction records accurately
• organizational skills, including the ability to plan and sequence
work
• teamwork skills to work cooperatively with others
• self-management skills for complying with procedural
requirements
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods • Interview / Written Test / Oral Questioning
• Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • performing payroll calculations
• applying knowledge of organizational guidelines relating to
security and confidentiality of information
Underpinning Demonstrates knowledge of:
Knowledge and • key provisions of relevant legislation from all forms of
Attitudes government, standards and codes that may affect aspects of
business operations, such as:
anti-discrimination legislation
ethical principles
codes of practice
financial legislation
occupational health and safety
• organizational policy and procedures
• types of payroll systems
Underpinning Skills Demonstrates skills to:
• culturally appropriate communication skills to relate to people
from diverse backgrounds and people with diverse abilities
• literacy skills to:
read and understand organization's financial policies and
procedures, and any procedures based on legislative
requirements
write cheque or salary authorizations
prepare pay advice slips
maintain records
• numeracy skills to perform calculations and to reconcile
figures
• Problem-solving skills to reconcile figures and to resolve
employee enquiries within scope of own responsibility.
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods • Interview / Written Test / Oral Questioning
Ministry of Education Accounts and Budget Support Version 2
Page 41 of 97
Copyright Ethiopian Occupational Standard August 2012
• Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.
Variable Range
Calculating • reducing balance method
depreciation may • straight-line method
include:
Expense accounts • distribution expenses
may include: • electricity
• freight inward and outward
• insurance
• interest paid
• rates
• rent paid
• telephone and fax
• wages and salaries
Revenue accounts • commission received
may include: • interest received
• rent received
Prepayments and • accrued expenses
accruals may • accrued revenue
include: • prepaid expenses
• prepaid revenue
Bad and doubtful • calculating provision for doubtful debts
debts may include: • writing off bad debts against provision for doubtful debts
Inventories may • goods for resale
include: • stationery and other office supplies
Final accounts may • profit and loss
include: • trading
Revenue statement • cost of goods sold if applicable
comprises: • gross profit
• operating net profit
• unclassified adjusted expenses and revenue
Reporting period • as determined in organizational procedures
may include: • financial year
Balance sheet • narrative or T format
comprises: • unclassified assets and liabilities
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • preparing financial reports
• applying the Accounting and Auditing Standards
• applying double-entry principles
Variable Range
Ergonomic • avoiding radiation from computer screens
requirements may • chair height, seat and back adjustment
include: • document holder
• footrest
• keyboard and mouse position
• lighting
• noise minimisation
• posture
• screen position
• workstation height and layout
Work organisation • exercise breaks
requirements may • mix of repetitive and other activities
include: • rest periods
Occupational health • inspections
and safety • organizational procedures regarding incidents, accidents, fire
requirements may and emergencies
include: • workplace meetings
• workplace safety procedures
• other consultative activities
Conservation • double-sided paper use
techniques may • recycling used and shredded paper
include: • re-using paper for rough drafts (observing confidentiality
requirements)
• utilising power-save options for equipment
Spreadsheet • appropriateness to required tasks
design may include: • basic analysis
• charts
• formatting and reformatting
• formulae
• functions
• headers and footers
• headings
• headings and labels
• identification and parameters
• import and export of data
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • designing spreadsheets that address a range of data and
organizational requirements
• using software functions, graphics and support materials to
create spreadsheets
• knowledge of formatting requirements of workplace
documents
Underpinning Demonstrates knowledge of:
Knowledge and • formatting requirements of workplace documents
Attitudes • organizational guidelines on spreadsheet design and use
• Organizational requirements for ergonomic standards, work
periods and breaks, and conservation techniques.
Underpinning Skills Demonstrates skills to:
• communication skills to clarify requirements of spreadsheet
• editing and proofreading skills to check own work for accuracy
against original
• keyboarding skills to enter text and numerical data
• literacy skills to read and understand organizational
procedures, and to use basic models to produce a range of
spreadsheets
• mathematical and statistical skills to use spreadsheet
functions such as sum, counts and averages
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • Uphold the values and principles of public service
• Work effectively in the organisation
• Contribute to workgroup activities
• Access and use resources and financial systems
• Organise workplace information
• Comply with legislation in the public sector
• Contribute to workplace safety
Underpinning Demonstrates knowledge of:
Knowledge and • legislation, policy, procedures, guidelines, protocols and
Attitudes procedures relating to the calculation of taxes, fees and
charges
• jurisdictional values/ethics and codes of conduct
• equity and diversity principles
• valuation methods
• workplace and industry environment
• public sector legislation and procedures such as occupational
health and safety and environment
Underpinning Skills Demonstrates skills to:
• determining the correct rate to be applied to the full range of
goods/services
• accurately calculating monies owed on a range of
goods/services
• applying accurate recordkeeping
• validating claims and documents
• using packages/systems (including relevant mainframe and
PC-based packages) in assessing amounts payable
• applying decision making using sound judgment
• communicating with diverse audiences, conveying sometimes
complex information orally and in writing
• responding to diversity, including gender and disability
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
Variable Range
Foreign currency • conversion of Ethiopian birr to another currency
transactions may • foreign notes and coins
include: • international drafts
• overseas bank cheques
• telegraphic transfers
• traveller’s cheques
The customer may • a customer of another financial institution
be: • a new customer
• a resident or non-resident of Ethiopia
• an existing customer
Relevant • bank account details
information to be • name, address and contact details
collected may • source of funds to cover transaction
include:
Cleared funds • cash
refers to: • cheque from same institution
• cleared funds within a bank account held at same institution
Significant cash • transactions involving currency (i.e. coin and paper money of
transactions are: Ethiopia or of a foreign country) in excess of the equivalent of
Birr 200,000 or as determined by legislation
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • undertake a range of foreign currency transactions effectively
and accurately, completing relevant checks, documentation
and records
• follow organizational procedures when conducting foreign
currency transactions especially to ensure that unacceptable
risks are not taken
Underpinning Demonstrates knowledge of:
Knowledge and • industry codes of practice including:
Attitudes Consumer Credit Code
Code of Banking Practice
Prevention and Suppression of Money Laundering and the
Financing of Terrorism Proclamation
• organization policies and procedures in regard to foreign
Ministry of Education Accounts and Budget Support Version 2
Page 56 of 97
Copyright Ethiopian Occupational Standard August 2012
currency transactions
• relevant fees and charges for foreign currency transactions
• relevant legislation and statutory requirements including
Financial Transaction Reports manuals
Underpinning Skills Demonstrates :
• communication skills to:
determine and confirm customer requirements, using
questioning and active listening as required
provide relevant responses to customer queries on foreign
currency transactions
liaise with others, share information, listen and understand
use language and concepts appropriate to cultural
differences
• numeracy and IT skills to:
make basic financial transaction calculations
access and use computer-based transaction systems
access and use internet information such as currency
exchange rates
• problem solving skills to address customer service issues
• literacy skills to read documents and complete forms and
transaction records accurately
• organizational skills, including the ability to plan and sequence
work
• teamwork skills to work cooperatively with others
• self-management skills for complying with procedural
requirements
• learning skills to maintain knowledge of changes to currency
exchange process and procedures
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods • Interview / Written Test / Oral Questioning
• Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.
Variable Range
Restocking ATMs • machine stationery
includes: • identifying customer reports or complaints of errors and
machine faults
Ministry of Education Accounts and Budget Support Version 2
Page 58 of 97
Copyright Ethiopian Occupational Standard August 2012
Key information • cards accepted
displayed on ATM • contact numbers
machines may • hours of operation
include: • instructions
Action cards may • damaged
include: • expired
• stolen cards
Organization’s • administrative and clerical systems
policies and • product/account and service range
procedures may be • range of responsibility
in regard to: • size, type and location of branch
• types of equipment used
Corrective action • displaying notice of fault and delay
may include: • machine fault:
diagnosing
correcting
testing
re commissioning
• referring of problems to other personnel
Authorized • employees
personnel may • relevant accounting personnel
include: • supervisors and managers
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • precisely check cash balances
• efficiently and effectively complete all ATM operations
• apply all security guidelines relating to use of ATMs
Underpinning Demonstrates knowledge of:
Knowledge and • industry codes of practice including:
Attitudes Prevention and Suppression of Money Laundering
and the Financing of Terrorism Proclamation
Credit directives
National Payment System Proclamation
• policies and procedures in regard to electronic banking and
security
• security checking procedures
• procedures for ATM:
restocking
fault diagnosis and checking
security
record checking and record keeping
• the operation and maintenance of equipment which may
include:
security equipment
transaction terminals
Ministry of Education Accounts and Budget Support Version 2
Page 59 of 97
Copyright Ethiopian Occupational Standard August 2012
numerical display boards
calculators
scanners
Underpinning Skills Demonstrates :
• communication skills to:
determine and confirm work requirements, using
questioning and active listening as required
report and take instructions from authorized personnel
liaise with others, share information, listen and understand
use language and concepts appropriate to cultural
differences
• numeracy and IT skills to:
balance cash and calculate cash and non-cash transaction
totals
access and use computer-based databases and systems
• problem solving skills to address ATM servicing and security
issues
• literacy skills to read documents and complete forms and
records accurately
• organizational skills, including the ability to plan and sequence
work
• teamwork skills to work cooperatively with others
• self-management skills for complying with organizational
procedures and requirements
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods • Interview / Written Test / Oral Questioning
• Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.
Variable Range
Records may be: • at different stages of use:
active
archival
• digital:
remote drives
servers
CDs
Ministry of Education Accounts and Budget Support Version 2
Page 61 of 97
Copyright Ethiopian Occupational Standard August 2012
DVDs
imaging systems
PC-based applications
mainframe
• physical:
audio-visual or multimedia
graphic
microform
paper-based (acid free or multiple copies)
• from a variety of sources:
already in the custody of the organization
in the process of being transferred between organizations
Information may • customer relationship management
include: • expenditure
• human resources management
• invoicing/sales
• legislative/regulatory/licensing compliance
• risk management
• stock control
• taxation, asset management
Business or records • archival control systems
systems may be: • business systems
• cash register-based systems
• characteristics relating to:
aggregations
context
entities
metadata
• current business or records systems
• electronic records and document management system
• informal
• paper-based accumulation and card systems
• PC-based accounting systems, employee and tax records
systems
• proprietary recordkeeping package
• storage facilities systems
• systems unique to individual workplaces and organization
Security and • individuals or positions of individuals
access • protection of privacy
requirements may • security restrictions
relate to: • trade secrets or commercial-in-confidence information
Reports may be: • ad hoc
• computer generated
• hand prepared
• part of a management solution for another support/operational
function
• regular records management reports
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • complying with organizational procedures and workplace
requirements
• knowledge and understanding of business or records systems
• accurately recording information
Underpinning Demonstrates knowledge of:
Knowledge and • key provisions of relevant legislation from all forms of
Attitudes government, regulations, standards and documentation that
may affect aspects of business operations, such as:
Metadata element set
Work process analysis for recordkeeping
Records management
Information and documentation - Records management
processes – Metadata for records - Principles
Stock Exchange Principles
ethical principles
codes of practice
privacy and freedom of information
archives and records legislation
occupational health and safety
• general principles and processes of records management and
records management systems, such as:
systems of control
records continuum theory
mandate and ownership of business process
environmental context
records characteristics
Underpinning Skills Demonstrates :
• communication skills to explain and clarify procedures, and to
interview users to identify their records/information needs
• literacy skills to read and interpret nature of record content,
functions and problems
• problem-solving and analysis skills to identify and manage
records
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods • Interview / Written Test / Oral Questioning
• Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.
Variable Range
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • applying judgement in the application of industry and/or
organizational procedures
• working with customer complaints
• knowledge of organizational procedures and standards for
processing complaints
Underpinning Demonstrate knowledge of:
Knowledge and • key provisions of relevant legislation from all forms of
Attitudes government that may affect aspects of business operations,
such as:
anti-discrimination legislation
ethical principles
codes of practice
occupational health and safety (OHS)
• importance of good communication skills and the individual's
role in processing customer complaints
• organizational procedures and standards for processing
Ministry of Education Accounts and Budget Support Version 2
Page 65 of 97
Copyright Ethiopian Occupational Standard August 2012
complaints and recommending appropriate action
Underpinning Skills Demonstrates:
• analytical skills to identify trends and positions of products
and services
• communication skills to interpret customer complaints, and to
monitor and advise on customer service strategies and
resolutions
• culturally appropriate communication skills to relate to people
from diverse backgrounds and people with diverse abilities
• literacy skills to read and understand a variety of texts; to
prepare general information and papers according to target
audience; and to edit and proofread texts to ensure clarity of
meaning and accuracy of grammar and punctuation
• problem-solving skills to deal with customer enquiries or
complaints, to apply organizational procedures to a range of
situations and to exercise judgement in this application
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods • Interview / Written Test / Oral Questioning
• Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.
Variable Range
Appropriate • listening actively to what the customer is communicating
interpersonal skills • providing an opportunity for the customer to confirm their
may include: request
• questioning to clarify and confirm customer needs
• seeking feedback from the customer to confirm understanding
of needs
• summarising and paraphrasing to check understanding of
customer message
• using appropriate body language
Customers may • corporate customers
include: • individual members of the organisation
• individual members of the public
• internal or external
• other agencies
Customer needs • accuracy of information
and expectations • advice or general information
may include: • complaints
• fairness/politeness
• further information
• making an appointment
• prices/value
• purchasing Organization’s products and services
• returning Organization’s products and services
• specific information
Organizational • access and equity principles and practice
requirements may • anti-discrimination and related policy
include: • defined resource parameters
• goals, objectives, plans, systems and processes
• legal and organizational policies, guidelines and requirements
• OHS policies, procedures and programs
• payment and delivery options
• pricing and discount policies
• quality and continuous improvement processes and standards
• quality assurance and/or procedures manuals
• replacement and refund policy and procedures
• who is responsible for products or services
Effective • giving customers full attention
Ministry of Education Accounts and Budget Support Version 2
Page 68 of 97
Copyright Ethiopian Occupational Standard August 2012
communication • maintaining eye contact, except where eye contact may be
may include: culturally inappropriate
• speaking clearly and concisely
• using active listening techniques
• using appropriate language and tone of voice
• using clear written information/communication
• using non-verbal communication e.g. body language,
personal presentation (for face-to-face interactions)
• using open and/or closed questions
Designated • colleagues
individuals may • customers
include: • line management
• supervisor
Customer • administrative errors such as incorrect invoices or prices
complaints may • customer satisfaction with service quality
include: • damaged goods or goods not delivered
• delivery errors
• product not delivered on time
• service errors
• warehouse or store room errors such as incorrect product
delivered
Specific needs of • age
customers may • beliefs/values
relate to: • culture
• disability
• gender
• language
• religious/spiritual observances
Opportunities to • extending time lines
promote and • packaging procedures
enhance services • procedures for delivery of goods
and products may • returns policy
include: • system for recording complaints
• updating customer service charter
Verifiable evidence • customer satisfaction questionnaires
may include: • audit documentation and reports
• quality assurance data
• returned goods
• lapsed customers
• service calls
• complaints
Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence • identifying needs and priorities of customers
Variables Range
Problems May include but not limited to:
• difficult customer service situations
• equipment breakdown/technical failure
• delays and time difficulties
• competence
Workplace May include but is not limited to:
records • staff records and regular performance reports
Evidence Guide
Critical Aspects of Demonstrates skills and knowledge in:
Competence • ability to effectively monitor and respond to a range of
common operational and service issues in the workplace
• understanding of the role of staff involved in workplace
monitoring
• knowledge of quality assurance, principles of workflow
planning, delegation and problem solving
Underpinning Demonstrate knowledge of:
Knowledge and • roles and responsibilities in monitoring work operations
Attitudes • overview of leadership and management responsibilities
• principles of work planning and principles of delegation
• typical work organization methods appropriate to the sector
• quality assurance principles and time management
• problem solving and decision making processes
• industrial and/or legislative issues which affect short term work
organization as appropriate to industry sector
Underpinning Demonstrate skills to:
Skills • monitor and improve workplace operations
• plan and organize workflow
• maintain workplace records
Resource Access is required to real or appropriately simulated situations,
Implications including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Methods of Competence may be assessed through:
Ministry of Education Accounts and Budget Support Version 2
Page 72 of 97
Copyright Ethiopian Occupational Standard August 2012
Assessment • Interview / Written Test
• Observation / Demonstration with Oral Questioning
Context of Competence may be assessed in the work place or in a
Assessment simulated work place setting.
Evidence Guide
Critical Aspects of Demonstrates skills and knowledge in:
Competence • Checked completed work continuously against organization
standard
• Identified and isolated faulty or poor service
• Checked service delivered against organization standards
• Identified and applied corrective actions on the causes of
identified faults or error
• Recorded basic information regarding quality performance
• Investigated causes of deviations of services against standard
• Recommended suitable preventive actions
Underpinning Demonstrates knowledge of:
Knowledge • Relevant quality standards, policies and procedures
• Characteristics of services
• Safety environment aspects of service processes
• Evaluation techniques and quality checking procedures
• Workplace procedures and reporting procedures
Underpinning Skills Demonstrates skills to:
• interpret work instructions, specifications and standards
appropriate to the required work or service
• carry out relevant performance evaluation
• maintain accurate work records
• meet work specifications and requirements
• communicate effectively within defined workplace procedures
Resource Access is required to real or appropriately simulated situations,
Implications including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Methods of Competence may be assessed through:
Assessment • Interview / Written Test
• Observation / Demonstration with Oral Questioning
Context of Competence may be assessed in the work place or in a
simulated work place setting.
Ministry of Education Accounts and Budget Support Version 2
Page 75 of 97
Copyright Ethiopian Occupational Standard August 2012
Assessment
Variable Range
Methods of May include but not limited to:
communication • Non-verbal gestures
• Verbal
• Face to face
• Two-way radio
• Speaking to groups
Evidence Guide
Critical Aspects of Demonstrates skills and knowledge in:
Competence • Dealt with a range of communication/information at one time
• Made constructive contributions in workplace issues
• Sought workplace issues effectively
• Responded to workplace issues promptly
• Presented information clearly and effectively written form
• Used appropriate sources of information
• Asked appropriate questions
• Provided accurate information
Underpinning Demonstrates knowledge of:
Knowledge and • Organization requirements for written and electronic
Attitudes communication methods
• Effective verbal communication methods
Underpinning Skills Demonstrates skills to:
• Organize information
• Understand and convey intended meaning
• Participate in variety of workplace discussions
• Comply with organization requirements for the use of written
and electronic communication methods
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Methods of Competence may be assessed through:
Assessment • Interview / Written Test
• Observation / Demonstration with Oral Questioning
Context of Competence may be assessed in the work place or in a
Assessment simulated work place setting.
Variable Range
Learning and May include but not limited to:
development • Coaching, mentoring and/or supervision
needs • Formal/informal learning program
• Internal/external training provision
• Work experience/exchange/opportunities
• Personal study
• Career planning/development
• Performance appraisals
• Workplace skills assessment
• Recognition of prior learning
Organizational May include but not limited to:
requirements • Quality assurance and/or procedures manuals
• Goals, objectives, plans, systems and processes
• Legal and organizational policy/guidelines and requirements
• Safety policies, procedures and programs
• Confidentiality and security requirements
• Business and performance plans
• Ethical standards
• Quality and continuous improvement processes and
standards
Feedback on May include but not limited to:
performance • Formal/informal performance appraisals
• Obtaining feedback from supervisors and colleagues
• Obtaining feedback from clients
• Personal and reflective behavior strategies
• Routine and organizational methods for monitoring service
delivery
Learning delivery May include but not limited to:
methods • On the job coaching or mentoring
• Problem solving
Evidence Guide
Critical Aspects of Demonstrates skills and knowledge in:
Competence • identified and implemented learning opportunities for others
• gave and received feedback constructively
• facilitated participation of individuals in the work of the team
• negotiated learning plans to improve the effectiveness of
learning
• prepared learning plans to match skill needs
• accessed and designated learning opportunities
Underpinning Demonstrates knowledge of:
Knowledge and • coaching and mentoring principles
Attitude • understanding how to work effectively with team members
who have diverse work styles, aspirations, cultures and
perspective
• understanding how to facilitate team development and
improvement
• understanding methods and techniques for eliciting and
interpreting feedback
• understanding methods for identifying and prioritizing
personal development opportunities and options
• knowledge of career paths and competence standards in the
industry
Underpinning Skills Demonstrates skills to:
• read and understand a variety of texts, prepare general
information and documents according to target audience;
spell with accuracy; use grammar and punctuation effective
relationships and conflict management
• receive feedback and report, maintain effective relationships
and conflict management
• organize required resources and equipment to meet learning
needs
• provide support to colleagues
• organize information; assess information for relevance and
accuracy; identify and elaborate on learning outcomes
• facilitation skills to conduct small group training sessions
• relate to people from a range of social, cultural, physical and
mental backgrounds
Resource Access to relevant workplace or appropriately simulated
Implications environment where assessment can take place
Methods of Competence may be assessed through:
Assessment • Interview / Written exam
• Observation / Demonstration with Oral Questioning
Ministry of Education Accounts and Budget Support Version 2
Page 81 of 97
Copyright Ethiopian Occupational Standard August 2012
Context of Competence may be assessed in the workplace or in a
Assessment simulated workplace setting
1. Diagnose the 1.1 Data required for diagnosis is determined and acquired.
business 1.2 Competitive advantage of the business is determined from
the data.
1.3 SWOT analysis of the data is undertaken.
2. Benchmark the 2.1 Sources of relevant benchmarking data are identified.
business 2.2 Key indicators for benchmarking are selected in
consultation with key stakeholders.
2.3 Like indicators of own practice are compared with benchmark
indicators.
2.4 Areas for improvement are identified.
3. Develop plans 3.1 A consolidated list of required improvements is developed.
to improve
3.2 Cost-benefit ratios for required improvements are
business determined.
performance
3.3 Work flow changes resulting from proposed improvements
are determined.
3.4 Proposed improvements are ranked according to agreed
criteria.
3.5 An action plan is developed and agreed to implement the top
ranked improvements.
3.6 Organizational structures are checked to ensure they are
suitable.
4. Develop 4.1 The practice vision statement is reviewed.
marketing and 4.2 Practice objectives are developed/ reviewed.
promotional
plans 4.3 Target markets are identified/ refined.
4.4 Market research data is obtained.
4.5 Competitor analysis is obtained.
4.6 Market position is developed/ reviewed.
4.7 Practice brand is developed.
4.8 Benefits of practice/practice products/services are identified.
Ministry of Education Accounts and Budget Support Version 2
Page 83 of 97
Copyright Ethiopian Occupational Standard August 2012
4.9 Promotion tools are selected/ developed.
5. Develop 5.1 Plans are developed to increase yield per existing client.
business 5.2 Plans are developed to add new clients.
growth plans
5.3 Proposed plans are ranked according to agreed criteria.
5.4 An action plan is developed and agreed to implement the top
ranked plans.
5.5 Practice work practices are reviewed to ensure they support
growth plans.
6. Implement and 6.1 Implementation plan is developed in consultation with all
monitor plans relevant stakeholders.
6.2 Indicators of success of the plan are agreed.
6.3 Implementation is monitored against agreed indicators.
6.4 Implementation is adjusted as required.
Variable Range
Data required May include but not limited to:
includes: • organization capability
• appropriate business structure
• level of client service which can be provided
• internal policies, procedures and practices
• staff levels, capabilities and structure
• market, market definition
• market changes/market segmentation
• market consolidation/fragmentation
• revenue
• level of commercial activity
• expected revenue levels, short and long term
• revenue growth rate
• break even data
• pricing policy
• revenue assumptions
• business environment
• economic conditions
• social factors
• demographic factors
• technological impacts
• political/legislative/regulative impacts
• competitors, competitor pricing and response to pricing
• competitor marketing/branding
• competitor products
Competitive May include but not limited to:
advantage • services/products
• fees
Ministry of Education Accounts and Budget Support Version 2
Page 84 of 97
Copyright Ethiopian Occupational Standard August 2012
• location
• timeframe
SWOT analysis May include but not limited to:
• internal strengths such as staff capability, recognized
• quality
• internal weaknesses such as poor morale,
• under-capitalization, poor technology
• external opportunities such as changing market and
• economic conditions
• external threats such as industry fee structures, strategic
• alliances, competitor marketing
Key indicators May include but not limited to:
• salary cost and staffing
• personnel productivity (particularly of principals)
• profitability
• fee structure
• client base
• size staff/principal
• overhead/overhead control
Organizational May include but not limited to:
structures • Legal structure (partnership, Limited Liability Company, etc.)
• organizational structure/hierarchy
• reward schemes
Objectives should May include but not limited to:
be 'SMART' • S: Specific
• M: Measurable
• A: Achievable
• R: Realistic
• T: Time defined
Market research May include but not limited to:
data • data about existing clients
• data about possible new clients
• data from internal sources
• data from external sources such as:
trade associations/journals
Yellow Pages small business surveys
libraries
Internet
Chamber of Commerce
client surveys
industry reports
secondary market research
• primary market research such as:
telephone surveys
personal interviews
mail surveys
Competitor May include but not limited to:
Variable Range
Coaching and May include but not limited to:
mentoring • providing assistance with problem-solving
• providing feedback, support and encouragement
• teaching another member of the team, usually focusing on a
specific work task or skill
Continuous May include but not limited to:
improvement • cyclical audits and reviews of workplace, team and individual
processes performance
• evaluations and monitoring of effectiveness
• implementation of quality systems, such as International
Standardization for Organization (ISO)
• modifications and improvements to systems, processes,
services and products
• policies and procedures which allow the organization to
systematically review and improve the quality of its products,
services and procedures
• seeking and considering feedback from a range of
stakeholders
• Kaizen
• Enterprise-specific improvement systems
Technology May include but not limited to:
• computerized systems and software such as databases,
project management and word processing
• telecommunications devices
• any other technology used to carry out work roles and
responsibilities
Customer service May include but not limited to:
• internal or external
• to existing, new or potential clients
Key process Key process indicators may include:
indicators • statistical process control data/charts
• orders
• lost time, injury and other OHS records
• equipment reliability charts, etc.
Evidence Guide
Critical Aspects of Evidence of the following is essential:
Competence • taking active steps to implement, monitor and adjust plans,
processes and procedures to improve performance
• supporting others to implement the continuous
improvement system/processes, and to identify and report
opportunities for further improvement
• knowledge of principles and techniques associated with
continuous improvement systems and processes
• assist others to follow standard procedures and practices
• assist others make improvement suggestions
• standardize and sustain improvements
Assessors should ensure that candidates can:
• implement and monitor defined quality system
• requirements and initiate continuous improvements within
the work area
• apply effective problem identification and problem solving
techniques
• strengthen customer service through a focus on continuous
improvement
• implement, monitor and evaluate quality systems in the
work area
• initiate quality processes to enhance the quality of
performance of individuals and teams in the work area
• gain commitment of individuals/teams to quality principles
and practices
• implement effective communication strategies
• encourage ideas and feedback from team members when
developing and refining techniques and processes
• analyze training needs and implement training programs
• prepare and maintain quality and audit documentation
Underpinning Demonstrates knowledge of:
Ministry of Education Accounts and Budget Support Version 2
Page 93 of 97
Copyright Ethiopian Occupational Standard August 2012
Knowledge and • principles and techniques associated with:
Attitudes benchmarking
best practice
change management
continuous improvement systems and processes
quality systems
• range of procedures available and their application to
different jobs
• applicability of TAKT time and MUDA to jobs
• identification and possible causes of variability in jobs
• continuous improvement process for organization
• questioning techniques
• methods of conceiving improvements
• suggestion and try out procedures
• relevant OHS
• quality measurement tools for use in continuous
improvement processes
• established communication channels and protocols
• communication/reporting protocols
• continuous improvement principles and process
• enterprise business goals and key performance indicators
• enterprise information systems management
• enterprise organizational structure, delegations and
responsibilities
• policy and procedure development processes
• relevant health, safety and environment requirements
• relevant national and international quality standards and
protocols
• standard operating procedures (SOPs) for the technical
work performed in work area
• enterprise quality system
Underpinning Skills Demonstrates skills to:
• coach and mentor team members
• gain the commitment of individuals and teams to
continuously improve
• innovate or design better ways of performing work
• communicate with relevant people
• prioritize and plan tasks related to encouraging and
improving use of standardized procedures
• negotiate with others to resolve conflicts and gain
commitment to standardized procedures
• facilitate other employees in improvement activities
• implement and monitor defined quality system requirements
• initiate continuous improvements within the work area
• apply effective problem identification and problem solving
techniques
• strengthen customer service through a focus on continuous
industry, academe and government agencies who donated their time and expertise
We would like also to express our appreciation to the Staff and Experts of Federal
TVET Agency, Ministry of Education (MoE) who made the development of this
This occupational standard was developed in August 2012 at Bishoftu, Debre Zeit
Management Institute.