Curricullem Accounts and Budget Support Level III

New millennium University College TVET
Curriculum
Royal College
TVT Curriculum
ACCOUNTS AND BUDGET SERVICE LEVEL III
Based on
Ethiopian Occupational Standard (EOS)
Oct. 2018
Accounts and Budget Version:3

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Support Level III. Developed by: Tsega Ulmasho
Ministry of Education
August 2012
Royal College TVET
Curriculum
Preface
In the reformed TVET-System, Curricula and Curriculum Development play an important

role with regard to quality driven TVET-Delivery. Curricula help to facilitate the learning
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).
Responsibility for Curriculum Development will be given to the Regional TVET-Authorities
and TVET-Providers.
This curriculum has been developed by a group of experts/trainers from different occupations
in the Business and Finance sector of Royal College based on the Occupational Standard
for basic clerical work. It has the character of a model curriculum and is an example on how
to transform the occupational requirements as defined in the respective Occupational
Standard into an adequate curriculum.
The curriculum development process has been actively supported and facilitated by the
Royal College – in line with one of its mandates to provide technical support to the
curriculum developers/trainers.
1. TVET-Program Design
1.1 TVET-Program Title: Basic Accounting Works Level II
TVET-Program Design
1.1. TVET-Program Title: : Accounts and Budget Service Level III

The Program is designed to develop the necessary knowledge, skills and attitude of
the learners to the standard required by the EOS. The contents of this program are
in line with the Ethiopian Occupational Standard (EOS). Learners who successfully
completed the Program will be qualified to work as a Account Clerk with
competencies elaborated in the respective EOS. Graduates of the Program will have
the required qualification to work in the Business Industry sector in the field of:
Accounts and Budget ServiceLevel III
The prime objective of this training program is to equip the learners with the
identified competences specified in the EOS. Graduates are therefore expected to
deliver a service to customers, process and maintain workplace information, handle
mail, contribute to workplace innovation, produce simple word processed
documents, communicate electronically, identify suitability for micro business, use
basic clerical support technology, maintain daily financial/basic clerical support
records, participate in workplace communication, work in team environment, develop
basic clerical support practice in accordance with the performance criteria described
in the EOS.

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Royal College TVET
Curriculum
1.2. TVET-Program Learning Outcomes
EIS ACB3 01 0812 Process Financial Transactions and Extract Interim Reports
EIS ACB3 02 0812 Administer Subsidiary Accounts and Ledgers
EIS ACB3 03 0812 Perform Financial Calculations
EIS ACB3 04 0812 Design and Produce Business Documents
EIS ACB3 05 0812 Administer Financial Accounts
EIS ACB3 06 0812 Prepare, Match and Process Receipts
EIS ACB3 07 0812 Process Payment Documentation
EIS ACB3 08 0812 Process Applications for Credit
EIS ACB3 09 0812 Monitor and Control Accounts Receivable
EIS ACB3 10 0812 Balance Cash Holdings
EIS ACB3 11 0812 Process Payroll
EIS ACB3 12 0812 Prepare Financial Reports
EIS ACB3 13 0812 Produce Spreadsheets
EIS ACB3 14 0812 Calculate Taxes, Fees and Charges
EIS ACB3 15 0812 Handle Foreign Currency Transactions
EIS ACB3 16 0812 Maintain Automatic Teller Machine (ATM) Services
EIS ACB3 17 0812 Maintain Business Records
EIS ACB3 18 0812 Process Customer Complaints
EIS ACB3 19 0812 Deliver and Monitor a Service to Customers
EIS ACB3 20 0812 Monitor Implementation of Work plan /Activities
EIS ACB3 21 0812 Apply Quality Control
EIS ACB3 22 0812 Lead Work place Communication
EIS ACB3 23 0812 Lead Small Teams
EIS ACB3 24 0812 Improve Business Practice
1.3. Duration of the TVET-Program
The Program will have duration of 986 hours including cooperative training.
1.4. Qualification Level and Certification

Based on the descriptors elaborated on the Ethiopian TVET Qualification Framework
(NTQF) the qualification of this specific TVET Program is “Level III”.
The learner can exit after successfully completing the Modules in one level and will
be awarded the equivalent institutional certificate on the level completed. The learner
can also exit after completing any one learning module. However, only certificate of
attainment or attendance (this is institutional discretion) will be awarded.
1.5. Target Groups

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Royal College TVET
Curriculum
No special target group is assigned for the Program. Any citizen who meet the entry
requirements and capable of participating in the learning activities is entitled to take
part in the Program.
1.6. Entry Requirements

The prospective participants of this program on are required to possess the
following:
 have completed 10th grade general education

 completed the Basic Clerical Works Level I
 COC certified in Basic Clerical Works Level I
 ability to speak, read and understand English
 physically and mentally healthy
 good moral character
1.7. 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 TVET-institution and
identified companies have forged an agreement to co-operate with regard to
implementation of this program. The time spent by the learners in the 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 lecture-discussion, simulation and
actual practice. These modalities will be utilized before the learners are exposed to
the industry environment. Cooperative training or internship will start after completion
of the whole units of competences.

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Curriculum
1.8. TVET-Program Structure
Hour
Unit of Competence Module Code& Title Learning Outcomes
s
EIS ACB3 01 Process Financial EIS ACB3 M01 Processing _71_
0812 Financial 1. Check and verify supporting documentation
Transactions and 0812
Transactions and 2. Prepare and process banking and petty cash
Extract Interim Reports documents
Extract Interim
Reports 3. Prepare and process invoices for payment to
creditors and for debtors
4. Prepare journals and batch monetary items
5. Post journals to ledger
6. Enter data into system
7. Prepare deposit facility and lodge flows
8. Extract a trial balance and interim reports
EIS ACB3 Administer Subsidiary EIS ACB3 Administering 1.Review accounts receivable process 65__
02 0812 Accounts and Ledgers M02 0812 Subsidiary 2.Identify bad and doubtful debts _
Accounts and 3.Review compliance with terms and conditions
Ledgers and plan recovery action
4.Prepare reports and file documentation
5.Distribute creditors invoices for authorization
6.Remit payments to creditors
7.Prepare accounts paid report and reconcile
balances outstanding
EIS ACB3 Perform Financial EIS ACB3 M03 Performing 1.Obtain data and resources for financial 30
03 0812 Calculations 0812 Financial calculations
Calculations 2.Select appropriate methods and carry out
financial calculations
3.Check calculations and record outcomes
Curriculum
EIS ACB3 04 Design and Produce EIS ACB3 M04 Designing and 1. Select and prepare resources 45
0812 Business Documents 0812 Producing 2. Design document
Business 3. Produce document
Documents 4. Finalize document
EIS ACB3 05 Administer Financial EIS ACB3 M05 Administering 1.Allocate customer payments 30
0812 Accounts 0812 Financial 2.Reconcile accounts
Accounts 3.Maintain customer details
EIS ACB3 06 Prepare, Match and EIS ACB3 M06 Preparing, Match 1.Receive, identify and record receipts 45
0812 0812 and Process 2.Match receipts to documentation
Process Receipts
Receipts etc 3.Enter data to systems
4.File documentation
EIS ACB3 07 Process Payment EIS ACB3 M07 Processing 65
0812 0812 1. Enter data to system
Documentation Payment
Documentation 2 Create payment facility
3. Verify payments against documentation
4. Effect payments
5. File documentation
EIS ACB3 08 Process Applications EIS ACB3 M08 Processing 1. Check and verify application details 35
0812 0812 2. Submit assessment and decision
for Credit Applications for
Credit 3. Maintain application records and
complete necessary documentation
BUF ACB3 Monitor and Control EIS ACB3 M09 Monitoring and 1. Collect and record monies due 40
09 0812 0812 2. Review compliance with terms and conditions
Accounts Receivable Controlling
Accounts 3. Resolve disputed amounts within
Receivable predetermined parameters
Curriculum
EIS ACB3 10 EIS ACB3 M10 1. Maintain accurate cash floats

0812 Balance Cash 0812 Balancing Cash 2. Remove receipts from terminal
Holdings Holdings 35
3. Reconcile takings ___
EIS ACB3 11 Process Payroll EIS ACB3 11 Processing Pay 1. Record payroll data 30
0812 0812 2. Prepare payroll
roll
3. Handle payroll enquiries
EIS ACB3 12 Prepare Financial EIS ACB3 12 Preparing 1. Maintain asset register __40
0812 0812
Reports Financial Reports 2. Record general journal entries for balance _
day adjustments
3. Prepare final general ledger accounts
4. Prepare end of period financial reports
EIS ACB3 13 Produce Spreadsheets EIS ACB3 13 Producing 1. Select and prepare resources _60_
0812 0812 2. Plan spreadsheet design
Spreadsheets _
3. Create spreadsheet
4. Produce simple charts
5. Finalize spreadsheets
EIS ACB3 14 Calculate Taxes, Fees EIS ACB3 14 Calculating 1. Assess goods and documents for duty and 35
0812 0812 tax liability
and Charges Taxes, Fees and
Charges 2. Calculate taxes, fees and charges
3. Complete transaction records
Curriculum
EIS ACB3 15 Handle Foreign EIS ACB3 15 Handling Foreign 40

0812 0812 1. Identify nature of customer's foreign currency
Currency Transactions Currency
Transactions needs
2. Verify that the proposed transaction can be
conducted
3. Conduct the transaction
4. Maintain accurate records of transaction
EIS ACB3 16 Maintain Automatic EIS ACB3 16 Maintaining 1. Restock and service ATM machines 35
0812 0812 2. Replenish and balance cash in ATM
Teller Machine (ATM) Automatic Teller
Services Machine (ATM) 3. Maintain security of ATM cash
Services
EISACB3 17 Maintain Business EIS ACB3 17 Maintaining 1. Collate business records 35
0812 0812
Records Business Records 2. Update business or records system
3. Prepare reports from the business or records
system
BUF ACB3 Process Customer EIS ACB3 18 Processing 1. Respond to complaints 35

18 0812 0812 2. Refer complaints
Complaints Customer
Complaints 3. Exercise judgement to resolve customer
service issues
EIS ACB3 19 Deliver and Monitor a EIS ACB3 19 Delivering and 1. Identify customer needs 35
0812 0812
Service to Customers Monitoring a 2. Deliver a service to customers
Service to
Customers 3. Monitor and report on service delivery
EIS ACB3 20 Monitor EIS ACB3 20 Monitoring 1. Monitor and improve workplace operations 45
0812 0812 2. Plan and organise workflow
Implementation of Implementation of
Work plan /Activities Work plan 3. Maintain workplace records
/Activities 4. Solve problems and make decisions
Curriculum
EIS ACB3 21 Apply Quality Control EIS ACB3 21 Applying Quality 1. Implement quality standards 65
0812 0812 2. Assess quality of service delivered
Control
3. Record information
4. Study causes of quality deviations
5. Complete documentation
EIS ACB3 22 Lead Work place EIS ACB3 22 Leading Work 35
0812 Communication 0812 place 1. Communicate information about workplace
Communication processes
2. Lead workplace discussion
3. Identify and communicate issues arising in the
workplace
EIS ACB3 23 Lead Small Teams EIS ACB3 23 Leading Small 1. Provide team leadership 40
0812 0812 2. Assign responsibilities
Teams
3. Set performance expectations for team
members
4. Supervised team performance
EIS ACB3 24 Improve Business EIS ACB3 24 Improving 1. Diagnose the business
0812 Practice 0812 Business Practice 2. Benchmark the business
3. Develop plans to improve business
performance
4.Develop marketing and promotional plans
5. Develop business growth plans
6. Implement and monitor plans
Curriculum
1.9. Institutional Assessment

Two types of evaluation will be used in determining the extent to which learning
outcomes are achieved. The specific learning outcomes are stated in the modules.
In assessing them, verifiable and observable indicators and standards shall be used.
The formative assessment is incorporated in the learning modules and form part of
the learning process. Formative evaluation provides the learner with feedback
regarding success or failure in attaining learning outcomes. It identifies the specific
learning errors that need to be corrected, and provides reinforcement for successful
performance as well. For the trainer/facilitator, formative evaluation provides
information for making instruction and remedial work more effective.
Summative Evaluation the other form of evaluation is given when all the modules in
the unit of competence have been accomplished. It determines the extent to which
competence have been achieved. And, the result of this assessment decision shall
be expressed in the term ‘competent or not yet competent’.
Techniques or tools for obtaining information about learners’ achievement include

oral or written test, demonstration and on-site observation.
1.10. Trainer’s / Facilitator’s Profile

For this particular TVET Program and especially for the main modules, trainers /
facilitators are expected to have 1st Degree in related fields of studies and
satisfactory practical experiences, or equivalent qualifications and relevant
experience.
Other requirements –
 Must have completed Trainer’s Methodology Course
 Must be at least Level C Teacher
 Must have passed competency assessment relevant to the qualification
of at least Level III
 Must have a good moral character
 Must be physically and mentally fit
 Must have attended relevant training and seminars
 Must have at least 1 year industry experience
1.12. Learning Modules

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Support Level III. Developed by: H/micael Tetemke NMUC
Curriculum
New Millennium University College Learning Module 01
TVET PROGRAM TITLE: Accounts and Budget Support Level III

Processing Financial Transactions and Extract Interim
Unit Title Reports
Unit Code BUF ACB3 01 0812
NOMINAL DURATION: 70 hrs
MODULE This unit describes the functions involved in the preparation and
DESCRIPTION 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 this module the trainee will be able to :
1. Check and verify supporting documentation
2. Prepare and process banking and petty cash documents
3. Prepare and process invoices for payment to creditors and for debtors
MODULE CONTENTS:
1. Check and verify supporting documentation
1.1 Information from documents
1.2 Supporting documentation is examined
2. Prepare and process banking and petty cash documents
2.1 Deposits and withdrawals are accurately
2.2 Cheques and card vouchers are checked
2.3 Banking documentation is reconciled with
3. Prepare and process invoices for payment to creditors and for debtors
3.1 Invoices are prepared in accordance
3.2 Invoices are checked against source
3.3 All invoices and related documents
4.1 Journals are prepared accurately
4.2 Batch items are precisely matched
4.3 Journals are authorized in accordance
5.1 Journals are posted to ledger accurately
6.1 Data is entered into system accurately
6.2 Related systems are updated
7.1 A deposit facility is selected appropriate
Accounts and Budget Version:3 Page 1 of 71
Curriculum
7.2 Batch is balanced with deposit

8.1 Any special transactions are processed accurately
8.2 Cash and credit journals are completed
8.3 trial balance is extracted and checked
LEARNING STRATAGIES:
 Lecture- discussion
 Demonstration
 Individual/Group Activity
 Assignments
ASSESSMENT METHOD:
 Interview/ Written Test
 Demonstration/ Observation
ASSESSMENT CRITERIA:
LO1. Check and verify supporting documentation
1.1 Information from documents is identified, checked and recorded
1.2 Supporting documentation is examined to establish accuracy and completeness
and to ensure authorization by appropriate personnel
LO2. Prepare and process banking and petty cash documents
2.1 2.1 Deposits and withdrawals are accurately entered and balanced according to
organizational procedures
2.2 Cheques and card vouchers are checked for validity before processing
2.2 2.3 Banking documentation is reconciled with organization’s financial records
LO3. Prepare and process invoices for payment to creditors and for debtors
3.1 3.1 Invoices are prepared in accordance with organizational procedures
3.2 Invoices are checked against source documents for accuracy and any errors
corrected
3.3 All invoices and related documents are filed for auditing purposes
LO4. Prepare journals and batch monetary items
4.1 Journals are prepared accurately and completely and items batched within
organizational timelines
4.2 Batch items are precisely matched to initial receipt records
4.3 Journals are authorized in accordance with organizational policy and
procedures
LO5. Post journals to ledger
5.1 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
6.1 6.1 Data is entered into system accurately and in accordance with organization
input standards with transactions correctly allocated to system and accounts
6.2 Related systems are updated to maintain the integrity of relationships between
financial systems
LO7. Prepare deposit facility and lodge flows
7.1 A deposit facility is selected appropriate to the banking method to be used
7.1 7.2 Security and safety precautions are taken appropriate to the method of
Curriculum
banking in accordance with organizational policy and industry and legislative

requirements
LO8. Extract a trial balance and interim reports

8.1 Any special transactions are processed accurately
8.2 Cash and credit journals are completed and posted to general ledger
8.3 A trial balance is extracted and checked and other required reports prepared
Annex: Resource Requirements

BUF BAW2 M01 0213- Working Effectively in the Financial Services Sector
Item Category Item Description/ Quantity Recommended
No Specification Ratio(Item:
trainee)
A Learning materials Related to topic
1 Text book Related to topic 25 pcs 1:1
2 Hand outs Related to topic 25 pcs 1:1
3 Outcome based Learning materials 25 pcs 1:1
(TTLM)
B Learning facilities and infrastructure
1 Lecture room Equipped with multi 1 1:25
media
2 Library / learning resource area 1 1:25
C Supplies and Materials
1 Stationeries Notebook and pen 25 1:1

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Curriculum

Unit Title Administering Subsidiary Accounts and Ledgers
NOMINAL DURATION:
MODULE This unit describes the performance outcomes, skills and
DESCRIPTION knowledge required to reconcile and monitor financial accounts
receivable systems, identify bad and doubtful debts and plan a
recovery action and remit payments to sundry creditors.
LEARNING OUTCOMES:
At the end of this module the trainee will be able to :
1.Review accounts receivable process
2.Identify bad and doubtful debts
3.Review compliance with terms and conditions and plan recovery action
4.Prepare reports and file documentation
5.Distribute creditors invoices for authorization
6.Remit payments to creditors
7.Prepare accounts paid report and reconcile balances outstanding
MODULE CONTENTS:
LO1.Review accounts receivable process
1.1 Receipts entered into accounts receivable
1.2Incorrect entries are identified and acc
1.3 Discrepancies between monies owed
LO2.Identify bad and doubtful debts
2.1 Debtors ledger is regularly reviewed
2.2 Bad or doubtful debt status
LO3.Review compliance with terms and conditions and plan recovery action
3.1 Clients in default of trading terms
3.2 Monies owing that constitute breaches
3.3 Previous activities and communication
LO4.Prepare reports and file documentation
4.1 Reports are prepared which document accounts
4.2 Documentation is filed promptly
LO5.Distribute creditors invoices for authorization
5.1 Invoice discrepancies are identified
5.2 Authorization for payment is requested
LO6.Remit payments to creditors
6.1 Cheque requisition is correctly drawn
6.2 Correct account is debited in a timely
LO7.Prepare accounts paid report and reconcile balances outstanding
7.1 Data is collected and entered onto spreadsheet
7.2 Statements of outstanding balances
 Demonstration
 Assignments

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Curriculum
ASSESSMENT METHOD:
LO1.Review accounts receivable process
1.1 1.1 Receipts entered into accounts receivable system are checked for accuracy,
consistency and thoroughness
1.2 1.2 Incorrect entries are identified and accurately recorded according to type and
source of receipt
1.3 1.3 Discrepancies between monies owed and monies paid are identified and
investigated according to organization policy, procedures and guidelines
LO2.Identify bad and doubtful debts
2.1 Debtors ledger is regularly reviewed in accordance with organization policy and
guidelines to identify outstanding monies and further information, if required,
sought from relevant source
2.2 Bad or doubtful debt status is verified through liaison with debtors
LO3.Review compliance with terms and conditions and plan recovery action
3.1 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
3.2 Monies owing that constitute breaches of organization credit policy are acted in
accordance with organization policy and procedures
3.3 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 exhaust
LO4.Prepare reports and file documentation
4.1 Reports are prepared which document accounts receivable, debt recovery
type, cause and recovery plan and distributed to supervisors, managers and other
relevant parties
4.2 Documentation is filed promptly in accordance with
LO5.Distribute creditors invoices for authorization
5.1 Invoice discrepancies are identified, investigated and rectified and invoices
encoded and recorded correctly
5.2 Authorization for payment is requested from appropriate personnel
LO6.Remit payments to creditors
6.1 Cheque requisition is correctly drawn up and authorized and the correct general
ledger to be drawn against identified
6.2 Correct account is debited in a timely manner and in accordance with
legislative and compliance requirements
LO7.Prepare accounts paid report and reconcile balances outstanding
7.1 Data is collected and entered onto spreadsheet giving details of creditors and
amounts paid and a report prepared for ratification by appropriate management
7.2 Statements of outstanding balances are sought from suppliers where required and
balances outstanding are reconciled to invoices received
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Curriculum
trainee)
(TTLM)
media

Unit Title PerformingFinancial Calculations
NOMINAL DURATION 35hrs

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Curriculum
MODULE This unit covers the use of a common range of calculation

DESCRIPTION methods and techniques for conducting routine financial
calculations and transactions.
LEARNING OUTCOMES:
At the end of this module the trainee will be able to
1.Obtain data and resources for financial calculations
2.Select appropriate methods and carry out financial calculations
3.Check calculations and record outcomes
MODULE CONTENTS:
LO1.Obtain data and resources for financial calculations
1.1 Input data is obtained and verified
1.2 Outcomes of calculations are determined
1.3 Relevant resources and equipment
LO2.Select appropriate methods and carry out financial calculations
2.1 Hand held calculators are primarily
2.2 Calculations to complete the work
LO3.Check calculations and record outcomes
3.1 Results are checked to ensure the calculations
3.2 Calculation results are recorded to industry
 Demonstration
 Assignments
ASSESSMENT METHOD:
LO1.Obtain data and resources for financial calculations
1.1 Input data is obtained and verified as relevant for workplace calculations
1.2 Outcomes of calculations are determined and confirmed from task
specifications
1.3 Relevant resources and equipment to perform the calculations effectively are
acquired
LO2.Select appropriate methods and carry out financial calculations
2.1 Hand held calculators are primarily used for performing calculations with other
equipment that may be required identified and obtained as necessary
2.2 Calculations to complete the work requirements are performed using
appropriate techniques
LO3.Check calculations and record outcomes
3.1 Results are checked to ensure the calculations are accurate, meet the required
outcomes with common computational errors recognized and corrected where
required
3.2 Calculation results are recorded to industry standards and enterprise
requirements

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Curriculum

trainee)
(TTLM)
media

Unit Title Designing and Producing Business Documents
DESCRIPTION knowledge required to design and produce various business
documents and publications. It includes selecting and using a
range of functions on a variety of computer applications.
LEARNING OUTCOMES:
At the end of this module the trainee will be able to:
1Select and prepare resources
2.Design document
3.Produce document
4.Finalize document
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Curriculum
MODULE CONTENTS:
LO1Select and prepare resources
1.1 Select and use appropriate technology
1.2 Select layout and style of publication
1.3 Ensure document design is consistent
LO2Design document
2.1 Identify, open and generate files
2.2 Design document to ensure efficient
LO3Produce document
3.1 Complete document production within
3.2 Check document produced to ensure
LO4Finalize document
4.1 Proofread document for readability
4.2 Make any modifications to document to
 Demonstration
 Assignments
ASSESSMENT METHOD:
LO1Select and prepare resources
1.1 Select and use appropriate technology and software applications to produce
required business documents
1.2 Select layout and style of publication according to information and
organizational requirements
1.3 Ensure document design is consistent with company and/or client
requirements, using basic design principles
LO2Design document
2.1 Identify, open and generate files and records according to task and
2.2 Design document to ensure efficient entry of information and to maximize the
presentation and appearance of information
LO3Produce document
3.1 Complete document production within designated time lines according to
3.2 Check document produced to ensure it meets task requirements for style and
layout
LO4Finalize document
4.1 Proofread document for readability, accuracy and consistency in language,
style and layout prior to final output
4.2 Make any modifications to document to meet requirements

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Curriculum
trainee)
(TTLM)
media
Occupational Standard: Accounts and Budget Support Level III

Unit Title Administering Financial Accounts
NOMINAL DURATION: 40hrs
DESCRIPTION: knowledge required to correctly allocate payments, reconcile
accounts and maintains customer details.
LEARNING OUTCOMES:
1.Allocate customer payments
2.Reconcile accounts
3.Maintain customer details
LEARNING OUTCOMES:
LO1.Allocate customer payments
1.1 Payments are allocated correctly
1.2 Service to customers is prompt
LO2.Reconcile accounts
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Curriculum
2.1 Accurate responses are given to customers

2.2 Customer complaints are responded
LO3.Maintain customer details
3.1 Details on customer account files
3.2 Sources of customer details
 Demonstration
 Assignments
ASSESSMENT METHOD:
LO1.Allocate customer payments
1.1 Payments are allocated correctly to the appropriate customer accounts and
receipts are banked according to organization guidelines and policy
1.2 Service to customers is prompt and documentation is completed and processed
quickly and accurately to maximize customer satisfaction
LO2.Reconcile accounts
2.1 Accurate responses are given to customers with any billing or account queries
and any necessary billing adjustments accurately made to the correct customer
accounts
2.2 Customer complaints are responded to appropriately and promptly in accordance
with organization policy
LO3.Maintain customer details
3.1 Details on customer account files are kept accurately and maintained up to
date
3.2 Sources of customer details are checked for reliability and verified where
necessary
trainee)
(TTLM)
media

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Curriculum


Unit Title Preparing, Match and Process Receipts
DESCRIPTION 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:
1.Receive, identify and record receipts
2.Match receipts to documentation
3.Enter data to systems
4.File documentation
MODULE CONTENTS:
LO1.Receive, identify and record receipts
1.1 Established procedures are followed
1.2 All receipts are recorded with remittance
LO2.Match receipts to documentation
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Curriculum
2.1Receipts are checked and matched to

2.2 Unmatched receipts are noted for follow-up
LO3.Enter data to systems
3.1 All receipts are accurately allocated to
3.2 All receipts are accurately matched to system
LO4.File documentation
4.1 Documentation is filed promptly
4.2 Location of filed documentation is accessible
 Demonstration
 Assignments
ASSESSMENT METHOD:
LO1.Receive, identify and record receipts
1.1 Established procedures are followed and receipts are checked for accuracy
against remittance documents
1.2 Receipts are checked and matched to documentation accurately and promptly
and documentation security maintained to protect interests of all parties to
transaction
LO2.Match receipts to documentation
2.1 Unmatched receipts are noted for follow-up or referral in accordance with
organization, industry and legislative requirements
LO3.Enter data to systems
3.1 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
3.2 All receipts are accurately matched to system debit with any data and
allocation discrepancies identified promptly to enable early follow-up
LO4.File documentation
4.1 Documentation is filed promptly in accordance with organization policy and
procedures
4.2 Location of filed documentation is accessible and easily traceable when required
trainee)

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Curriculum

(TTLM)
media

Unit Title Processing Payment Documentation
NOMINAL
60 hrs
DURATION
DESCRIPTION knowledge required to identify payments for processing and
accurately process financial payment documents.
LEARNING OUTCOMES:
1. Enter data to system
2 Create payment facility
3. Verify payments against documentation
4. Effect payments
5. File documentation
MODULE CONTENTS
LO1. Enter data to system
1.1. Data is entered into systems
1.2. Data is allocated to correct systems
1.3. System controls are maintained
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Curriculum
LO2 Create payment facility

2.1. Payment facility is processed accurately
2.2. Documentation is maintained
LO3. Verify payments against documentation
3.1. Authorization for payment
3.2. Discrepancies are identified
LO4. Effect payments
4.1. Payments are made within agreed credit
4.2. Payment instruments are signed
4.3. Primary documentation associated
LO5. File documentation
5.1. Documentation is filed promptly
5.2. Location of filed documentation
LEARNING STRATEGIES:
 Demonstration
 Assignments
ASSESSMENT METHOD:
ASSESSMENT CRITERIA
LO1. Enter data to system
1.1 Data is entered into systems without error and within time requirements
as specified in relevant organization policy and procedures
1.2 Data is allocated to correct systems and accounts and related systems
are updated
1.3 System controls are maintained to ensure the integrity and security of
client and payee database
LO2 Create payment facility
2.1 Payment facility is processed accurately in accordance with organization
policy and procedures
2.2 Documentation is maintained in a secure manner to protect the privacy
and interests of all parties
LO3. Verify payments against documentation
3.1 Authorization for payment is confirmed with information on payment
facility matching approved documentation
3.2 Discrepancies are identified and followed up promptly
LO4. Effect payments
4.1 Payments are made within agreed credit arrangements in accordance
with organization policy and procedures and industry and legislative
requirements
4.2 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
4.3 Primary documentation associated with payment is cancelled or noted to
ensure multiple payments are not made
LO5. File documentation
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5.1 Documentation is filed promptly in accordance with organization policy

and procedures
5.2. Location of filed documentation is easily accessible and traceable

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Unit Title Processing Applications for Credit
NOMINAL
40 hrs
DURATION
DESCRIPTION knowledge required to apply product knowledge and advisory
skills in order to identify, confirm and process applications for
credit prior to assessment in accordance with organisational and
legislative requirements.
LEARNING OUTCOMES:
4. Check and verify application details
5. Submit assessment and decision
6. Maintain application records and complete necessary documentation
MODULE CONTENTS
LO1. Check and verify application details
1.1. Information required to support
1.2. Information provided by applicant
LO2. Submit assessment and decision
2.1. The decision to reject or accept
2.2. Decisions to advance funds or extend credit
2.3. Recommendations to accept or reject
LO3. Maintain application records and complete necessary documentation
3.1. Records system is kept
3.2. File and record movements are monitored
3.3. Documentation is produced accurately,
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 Demonstration
 Assignments
ASSESSMENT METHOD:
ASSESSMENT CRITERIA
LO1. Check and verify application details
1.1 Information required to support application is gathered in accordance
with credit policy and information recorded using correct organization policies and
procedures
1.2 Information provided by applicant and obtained from other sources is
verified for accuracy and compliance with relevant legislative requirements and
LO2. Submit assessment and decision
2.1 The decision to reject or accept an application is formed on the basis of
total credit assessment conducted and credit policy
2.2 Decisions to advance funds or extend credit that fall outside the officer's
approval or limits of authority are referred to relevant approving personnel
2.3 Recommendations to accept or reject applications to provide credit or
advance funds and any required security are prepared and forwarded to relevant
personnel promptly and in accordance with organization procedures
LO3. Maintain application records and complete necessary documentation
3.1 Records system is kept up to date and maintained according to legislative
requirements and timeframes and organization policy and procedures
3.2 File and record movements are monitored and recorded
3.3 Documentation is produced accurately, clearly and concisely, in
accordance with industry, organization and legislative requirements and timeframes

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Unit Title Monitoring and Controlling Accounts Receivable
NOMINAL
40 hrs
DURATION
DESCRIPTION knowledge required to determine the nature and extent of
account deficits and to reach a decision on payment methods
and appropriate monitoring and controlling of accounts.
LEARNING OUTCOMES:
1. Collect and record monies due
2. Review compliance with terms and conditions
3. Resolve disputed amounts within predetermined parameters
MODULE CONTENTS
LO1. Collect and record monies due
1.1 Status of debt is determined
1.2 Transactions on account
1.3 Records of customer contact
LO2. Review compliance with terms and conditions
2.1. Customers in breach of terms
LO3. Resolve disputed amounts within predetermined parameters
3.1 Background to claim
3.2 Records are thoroughly checked
3.3 Type of claim is correctly identified
 Demonstration

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 Assignments
ASSESSMENT METHOD:
ASSESSMENT CRITERIA
LO1. Collect and record monies due
1.1 Status of debt is determined in accordance with organization policy and
guidelines and legislative requirements
1.2. Transactions on account are accurately recorded and maintained according to
organization policy and guidelines
1.3. Records of customer contact are accurately maintained
LO2. Review compliance with terms and conditions
2.1. Customers in breach of terms and conditions are correctly identified and
contacted promptly and courteously to bring account within terms
LO3. Resolve disputed amounts within predetermined parameters
6.1. Background to claim is thoroughly researched based on client's outline of
dispute
6.2. Records are thoroughly checked for verification of all case material
6.3. Type of claim is correctly identified and resolved in accordance with
organization policy and procedures

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Unit Title Balancing Cash Holdings
NOMINAL
40 hrs
DURATION
DESCRIPTION knowledge required to clear registers, count money, calculate
non-cash transactions and reconcile takings and balance cash
holdings.
LEARNING OUTCOMES:
1. Maintain accurate cash floats
2. Remove receipts from terminal
3. Reconcile takings
MODULE CONTENTS
LO1. Maintain accurate cash floats
1.1 Cash in safe box is maintained
1.2 Regular cash transaction processing
1.3 Cash at close of business is counted
LO2. Remove receipts from terminal
2.1. Terminal balances are
2.2. Terminal information is recorded
2.3. Security policies and procedures
LO3. Reconcile takings
3.1 Cash and non-cash documents
3.2 Records of individual takings
 Demonstration
 Assignments

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ASSESSMENT METHOD:
ASSESSMENT CRITERIA
LO1. Maintain accurate cash floats
1.1 Cash in safe box is maintained in accordance with organization's policies and
procedures
1.2 Regular cash transaction processing and proofing are conducted within specified
timeframes and recorded appropriately with cash withdrawn and deposited checked
for accuracy
1.3 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
LO2. Remove receipts from terminal

2.1 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
2.2 Terminal information is recorded appropriately after accurate checking
2.3 Security policies and procedures are followed in the removal and
transportation of cash, cash float and non-cash documents
LO3. Reconcile takings
3.1. 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
3.2. Records of individual takings are recorded accurately and in accordance
with organization's policies and procedures
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Unit Title Processing Payroll
NOMINAL
40 hrs
DURATION
DESCRIPTION knowledge required to process payroll from provided data using
manual and computerised payroll systems.
LEARNING OUTCOMES:
1. Record payroll data
2. Prepare payroll
3. Handle payroll enquiries
MODULE CONTENTS
LO1. Record payroll data
1.1 Check payroll data
1.2 Enter employee pay period details
1.3 Calculate payment due to individual employees
LO2. Prepare payroll
2.1 Prepare payroll within designated
2.2 Reconcile total salary/wages for pay period
2.3 Make arrangements for payment
LO3. Handle payroll enquiries
3.1 Respond to payroll enquiries
3.2 Provide information
3.3 Ensure all enquiries outside
 Demonstration
 Assignments
ASSESSMENT METHOD:
ASSESSMENT CRITERIA
LO1. Record payroll data
1.1 Check payroll data and clarify discrepancies with designated persons
1.2 Enter employee pay period details and any deductions and allowances in
payroll system in accordance with source documents
1.3 Calculate payment due to individual employees to reflect standard pay and
variations in accordance with employee source data
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LO2. Prepare payroll

2.1 Prepare payroll within designated time lines in accordance with organizational
policy and procedures
2.2 Reconcile total salary/wages for pay period, check or correct irregularities or
refer to designated persons for resolution
2.3 Make arrangements for payment in accordance with organizational and
individual requirements
LO3. Handle payroll enquiries

3.4 Respond to payroll enquiries in accordance with organizational and legislative
requirements
3.5 Provide information in accordance with organizational and legislative requirements
Ensure all enquiries outside

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Unit Title Preparing Financial Reports
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to record general journal adjustment entries
and to prepare end of period financial reports.
LEARNING OUTCOMES:
1. Maintain asset register
2. Record general journal entries for balance day adjustments
3. Prepare final general ledger accounts
4. Prepare end of period financial reports
MODULE CONTENTS
LO1. Maintain asset register
1.1 Prepare a register of property
1.2 Determine method of calculating depreciation
1.3 Maintain asset register and associated
LO2. Record general journal entries for balance day adjustments
2.1 Record depreciation of non-current assets
2.2 Adjust expense accounts and revenue accounts
2.3 Record bad and doubtful debts
LO3. Prepare final general ledger accounts
3.1 Enter general journal entries
3.2 Post revenue and expense
3.3 Prepare final general ledger accounts
LO4. Prepare end of period financial reports
4.1 Prepare revenue
4.2 Prepare balance sheet
4.3 Identify and correct
 Demonstration
 Assignments
ASSESSMENT METHOD:

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ASSESSMENT CRITERIA
LO1. Maintain asset register
1.1 Prepare a register of property, plant and equipment from fixed asset transactions
in accordance with organizational policy and procedures
1.2 Determine method of calculating depreciation in accordance with tax authority
requirements
1.3 Maintain asset register and associated depreciation schedule in accordance with
tax authority, organizational policy, procedures and accounting requirements
LO2. Record general journal entries for balance day adjustments
2.1 Record depreciation of non-current assets and disposal of fixed assets in
accordance with organizational policy, procedures and accounting
requirements
2.2 Adjust expense accounts and revenue accounts for prepayments and
accruals
2.3 Record bad and doubtful debts in accordance with organizational policy,
procedures and accounting requirements
LO3. Prepare final general ledger accounts
3.1 Enter general journal entries for balance day adjustments in general ledger
system in accordance with organizational policy, procedures and accounting
requirements
3.2 Post revenue and expense account balances to final general ledger accounts
system
3.3 Prepare final general ledger accounts to reflect gross and net profits for reporting
period
LO4. Prepare end of period financial reports
4.1 Prepare revenue statement in accordance with organizational requirements to
reflect operating profit for reporting period
4.2 Prepare balance sheet to reflect financial position of business at end of
reporting period
4.3 Identify and correct, or refer errors for resolution in accordance with
organizational policy and procedures

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Unit Title Producing Spreadsheets
NOMINAL
60 hrs
DURATION
DESCRIPTION knowledge required to develop spreadsheets through the use of
spreadsheet software.
LEARNING OUTCOMES:
1. Select and prepare resources
2. Plan spreadsheet design
3. Create spreadsheet
4. Produce simple charts
5. Finalize spreadsheets
MODULE CONTENTS
LO1. Select and prepare resources
1.1 Adhere to ergonomic, work organization
1.2 Use energy and resource conservation techniques
1.3 Identify spreadsheet task requirements
LO2. Plan spreadsheet design
2.1 Ensure spreadsheet design
2.2 Ensure spreadsheet design
2.3. Use style sheets and automatic
LO3. Create spreadsheet
3.1 Ensure data is entered, checked
3.2 Format spreadsheet using software functions
3.3 Ensure formulae are tested and used
LO4. Produce simple charts
4.1 Select chart type and
4.2 Create charts using appropriate data
4.3 Modify chart type and layout using formatting features
LO5. Finalize spreadsheets
5.1 Preview, adjust and print spreadsheet
5.2 Ensure data input meets designated time lines
5.3 Name and store spreadsheet
 Demonstration
 Assignments

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ASSESSMENT METHOD:
ASSESSMENT CRITERIA
LO1. Select and prepare resources
1.1 Adhere to ergonomic, work organization and occupational health and safety
requirements
1.2 Use energy and resource conservation techniques to minimize wastage
1.3 Identify spreadsheet task requirements in relation to data entry, storage, output
and presentation
LO2. Plan spreadsheet design
2.1 Ensure spreadsheet design suits the purpose, audience and information
requirements of the task
2.2 Ensure spreadsheet design enhances readability and appearance, and meets
organizational and task requirements for style and layout
2.3 Use style sheets and automatic functions to ensure consistency of design
and layout
LO3. Create spreadsheet
3.1 Ensure data is entered, checked and amended to maintain consistency of
design and layout, in accordance with organizational and task requirements
3.2 Format spreadsheet using software functions to adjust page and cell layout to
meet information requirements, in accordance with organizational style and
presentation requirements
3.3 Ensure formulae are tested and used to confirm output meets task
requirements, in consultation with appropriate personnel as required
LO4. Produce simple charts
4.1 Select chart type and design that enables valid representation of numerical data,
and meets organizational and task requirements
4.2 Create charts using appropriate data range in the spreadsheet
4.3 Modify chart type and layout using formatting features
LO5. Finalize spreadsheets
5.4 Preview, adjust and print spreadsheet and any accompanying charts, in
accordance with task requirements
5.5 Ensure data input meets designated time lines and organizational requirements
for speed and accuracy
5.6 Name and store spreadsheet in accordance with organizational requirements and
exit the application without data loss/damage

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Unit Title Calculating Taxes, Fees and Charges
Unit Descriptor This unit covers the skills and knowledge required to determine
liability to pay taxes, fees and charges and calculate amounts
payable. 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, organising
workplace information, etc.
LEARNING OUTCOMES:
1. Assess goods and documents for duty and tax liability
2. Calculate taxes, fees and charges
3. Complete transaction records
MODULE CONTENTS
LO1. Assess goods and documents for duty and tax liability
1.1 Goods and documents
1.2 Class of taxes, fees or charges
1.3 The value of the goods/services is determined
LO2. Calculate taxes, fees and charges
2.1 Taxes, fees and charges
2.2 Relevant systems are used
2.3 All calculations are made accurately and checked
LO3. Complete transaction records
3.1 Records of transaction are completed
3.2 Transaction records are issued
3.3 Copies of transaction records
 Demonstration
 Assignments
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ASSESSMENT METHOD:
ASSESSMENT CRITERIA
LO1. Assess goods and documents for duty and tax liability
1.1 Goods and documents are examined in accordance with legislation,
organizational guidelines and procedures.
1.2 Class of taxes, fees or charges is determined in accordance with legislation and
guidelines.
1.3 The value of the goods/services is determined.
LO2. Calculate taxes, fees and charges
2.1 Taxes, fees and charges are calculated in accordance with relevant legislation,
policies and guidelines.
2.2 Relevant systems are used to assess amounts payable.
2.3 All calculations are made accurately and checked for consistency.
LO3. Complete transaction records
3.1 Records of transaction are completed clearly and accurately in accordance with
organizational guidelines, and identify all relevant information.
3.2 Transaction records are issued in accordance with organizational guidelines and
standard operating procedures.
3.3 Copies of transaction records are retained and stored in accordance with
legislation, policies, guidelines and procedures.

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Unit Title Handling Foreign Currency Transactions

NOMINAL
45 hrs
DURATION
DESCRIPTION knowledge required to provide customer service and handle
foreign currency transactions including buying and selling foreign
currency travellers cheques, notes and coins within a retail
banking environment.
LEARNING OUTCOMES:
1. Identify nature of customer's foreign currency needs
2. Verify that the proposed transaction can be conducted
3. Conduct the transaction
4. Maintain accurate records of transaction
MODULE CONTENTS
LO1. Identify nature of customer's foreign currency needs
1.1.The nature of the foreign currency transaction
1.2.Relevant information is obtained
1.3.Customer requests for foreign currency
LO2. Verify that the proposed transaction can be conducted
2.1.Cleared funds are identified as available for requests to purchase foreign currency
2.2.Requests for foreign currency notes
2.3.Foreign currency notes presented
LO3. Conduct the transaction
3.1. Conversion of foreign currency amounts
3.2. The customer is provided
3.3. Where travellers cheques are being purchased or sold
LO4. Maintain accurate records of transaction
4.1. Required vouchers and receipts
4.2. Relevant reports are completed
4.3. Internal records of foreign currency transactions
 Demonstration
 Assignments
ASSESSMENT METHOD:
ASSESSMENT CRITERIA
LO1. Identify nature of customer's foreign currency needs
1.1.The nature of the foreign currency transaction is clarified with the customer
1.2.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 organisational policy and procedures
1.3.Customer requests for foreign currency

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LO2. Verify that the proposed transaction can be conducted

2.1.Cleared funds are identified as available for requests to purchase foreign currency
2.2.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
2.3.Foreign currency notes presented for sale are verified for authenticity according to
organisational procedures
LO3. Conduct the transaction
3.1. Conversion of foreign currency amounts is calculated using the organisation's set
procedures and tables or by accessing relevant databases
3.2. The customer is provided with a copy of the rates used to calculate the currency
conversion
3.3. Where travellers cheques are being purchased or sold, the customer’s signature
is witnessed in accordance with policies and procedures
LO4. Maintain accurate records of transaction
4.1. Required vouchers and receipts are completed in accordance with organisation
procedures and required signatures are obtained on relevant documentation
4.2. 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
4.3. Internal records of foreign currency transactions are updated and maintained in
accordance with organisational procedures

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TVET PROGRAM TITLE: Budget and Accounts Support Level III

Unit Title Maintaining Automatic Teller Machine (ATM) Services
NOMINAL
40 hrs
DURATION

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DESCRIPTION knowledge required to stock, regularly service, maintain security
and balance takings for ATMs.
LEARNING OUTCOMES:
1. Restock and service ATM machines
2. Replenish and balance cash in ATM
3. Maintain security of ATM cash
MODULE CONTNTS
LO1. Restock and service ATM machines
1.1 ATMs are restocked and serviced
1.2 Action cards are handled
1.3 ATM machines are cleaned and checked
LO2. Replenish and balance cash in ATM
2.1 Cash in ATM is checked
2.2 Cash is counted and entered
2.3 Deposits made through ATMs
LO3. Maintain security of ATM cash
3.1 ATM cartridges are replenished
3.2 Restocking and servicing of ATM
3.3 Alteration of access to a machine
 Demonstration
 Assignments
ASSESSMENT METHOD:
ASSESSMENT CRITERIA
LO1. Restock and service ATM machines
1.1 ATMs are restocked and serviced in accordance with correct procedure and
key information displayed at machine is verified to ensure it is current and
legible
1.2 Action cards are handled according to organization’s policies and procedure
1.3 ATM machines are cleaned and checked to ensure they are functioning correctly
with any faults and malfunctions identified and corrective action initiated to
resolve faults in a timely manner
LO2. Replenish and balance cash in ATM
2.1 Cash in ATM is checked to ensure it complies with organization policies and
procedures for cash levels
2.2 Cash is counted and entered on cash recording documentation with cash
balance records in machines verified for accuracy and made available to
authorized personnel
2.3 Deposits made through ATMs are processed or actioned in accordance with
organization’s policies and procedures
LO3. Maintain security of ATM cash
3.4 ATM cartridges are replenished in a secure area and confidentiality of access to
Curriculum
machine cash is maintained

3.5 Restocking and servicing of ATM is timed to comply with security guidelines
3.6 Alteration of access to a machine is recorded in the correct format and authorized
personnel notified

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Unit Title Maintaining Business Records
NOMINAL
40 hrs
DURATION
DESCRIPTION knowledge required to maintain the records of a business or
records system in good order on a day to day basis.
LEARNING OUTCOMES:
1. Collate business records
2. Update business or records system
3. Prepare reports from the business or records system
MODULE CONTENTS
LO1. Collate business records
1.1 Identify individual records or information
1.2 Sort records in accordance with workplace requirements
1.3 Adhere to security and access requirements
LO2. Update business or records system
2.1 Identify and record control
2.2 Update control information
2.3 Accurately record and update
LO3. Prepare reports from the business or records system
3.1 Interpret requests for reports
3.2 Prepare reports from business or records system
3.3 Prepare reports in accordance with organizational security
 Demonstration
 Assignments
ASSESSMENT METHOD:
ASSESSMENT CRITERIA
LO1. Collate business records
1.1 Identify individual records or information which should be incorporated into
business or records system according to organizational criteria
1.2 Sort records in accordance with workplace requirements
1.3 Adhere to security and access requirements in accordance with
organizational procedures
LO2. Update business or records system
Curriculum
2.1 Identify and record control information for describing new records to be
incorporated into business or records system
2.2 Update control information describing movement or use of records within
business or records system
2.3 Accurately record and update control information in business or records system
LO3. Prepare reports from the business or records system
3.1 Interpret requests for reports and clarify the content and frequency sought,
where necessary
3.2 Prepare reports from business or records system in accordance with instructions
or request
3.3 Prepare reports in accordance with organizational security and access
procedures

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Unit Title Processing Customer Complaints
NOMINAL
40 hrs
DURATION
DESCRIPTION knowledge required to handle formal and informal negative
feedback and complaints from customers.
LEARNING OUTCOMES:
1. Respond to complaints
2. Refer complaints
3. Exercise judgement to resolve customer service issues
MODULE CONTENTS
LO1. Respond to complaints
1.1 Process customer complaints
1.2 Obtain, document and review necessary reports
1.3 Make decisions about customer complaints
LO2. Refer complaints
2.1 Identify complaints that require referral to other personnel
2.2 Make referrals to appropriate personnel for follow-
2.3 Forward all documents and investigation reports
LO3. Exercise judgement to resolve customer service issues
3.1 Identify implications of issues
3.2 Analyse, explain and negotiate appropriate
3.3 Propose viable options
 Demonstration
 Assignments
ASSESSMENT METHOD:
ASSESSMENT CRITERIA
LO1. Respond to complaints
1.1 Process customer complaints using effective communication in accordance
with organisational procedures established under organisational policies,
legislation or codes of practice
1.2 Obtain, document and review necessary reports relating to customer complaints
1.3 Make decisions about customer complaints, taking into account applicable
legislation, organisational policies and codes
LO2. Refer complaints
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2.1 Identify complaints that require referral to other personnel or external bodies
2.2 Make referrals to appropriate personnel for follow-up in accordance with
individual level of responsibility
2.3 Forward all documents and investigation reports
LO3. Exercise judgement to resolve customer service issues
3.4 Identify implications of issues for customer and organisation
3.5 Analyse, explain and negotiate appropriate options for resolution with customer
3.6 Propose viable options in accordance with appropriate legislative requirements
and enterprise policies

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Unit Title Delivering and Monitoring a Service to Customers
NOMINAL
40 hrs
DURATION
DESCRIPTION knowledge required to identify customer needs and monitor
service provided to customers.
LEARNING OUTCOMES:
1. Identify customer needs
2. Deliver a service to customers
3. Monitor and report on service delivery
MODULE CONTENTS
LO1. Identify customer needs
1.1 Use appropriate interpersonal skills
1.2 Assess customer needs for urgency
1.3 Use effective communication
LO2. Deliver a service to customers
2.1 Provide prompt service to customers
2.2 Establish and maintain
2.3 Sensitively and courteously handle
LO3. Monitor and report on service delivery
3.1 Regularly review customer satisfaction
3.2 Identify opportunities to enhance the quality of service and products
3.3 Monitor procedural aspects
 Demonstration
 Assignments
ASSESSMENT METHOD:
ASSESSMENT CRITERIA
LO1. Identify customer needs
1.1 Use appropriate interpersonal skills to accurately identify and clarify
customer needs and expectations
1.2 Assess customer needs for urgency to determine priorities for service delivery in
accordance with organisational requirements
1.3 Use effective communication
LO2. Deliver a service to customers

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2.1 Provide prompt service to customers to meet identified needs in accordance with
organisational requirements
2.2 Establish and maintain appropriate rapport with customers to ensure completion
of quality service delivery
2.3 Sensitively and courteously handle customer complaints in accordance with
organisational requirements
LO3. Monitor and report on service delivery
3.4 Regularly review customer satisfaction with service delivery using verifiable
evidence in accordance with organisational requirements
3.5 Identify opportunities to enhance the quality of service and products, and pursue
within organisational requirements
3.6 Monitor procedural aspects of service delivery for effectiveness and suitability to
customer requirements

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Unit Title Monitoring Implementation of Work plan /Activities
NOMINAL
60 hrs
DURATION
MODULE This unit covers competence required to oversee and monitor the
DESCRIPTION quality of work operations within an enterprise. This unit may be
carried out by team leaders or supervisors.
LEARNING OUTCOMES:
1. Monitor and improve workplace operations
2. Plan and organise workflow
3. Maintain workplace records
4. Solve problems and make decisions
MODULE CONTENTS
LO1. Monitor and improve workplace operations
1.1Efficiency and service levels
1.2Operations in the workplace
1.3Quality problems and issues
LO2. Plan and organise workflow
2.1Current workload of colleagues
2.2Work is scheduled in a manner
2.3Work is delegated to appropriate people
LO3. Maintain workplace records
3.1Workplace records are accurately completed
3.2Where appropriate completion
LO4. Solve problems and make decisions
4.1Workplace problems are promptly identified
4.2Short term action in initiated
4.3Problems are analysed
 Demonstration
 Assignments
ASSESSMENT METHOD:
ASSESSMENT CRITERIA
LO1. Monitor and improve workplace operations
1.1 Efficiency and service levels are monitored on an ongoing basis.
1.2Operations in the workplace support overall enterprise goals and quality assurance
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initiatives.
1.3Quality problems and issues are promptly identified and adjustments are made
accordingly.
LO2. Plan and organise workflow
2.1 Current workload of colleagues is accurately assessed.
2.2Work is scheduled in a manner which enhances efficiency and customer service
quality.
2.3Work is delegated to appropriate people in accordance with principles of delegation.
LO3. Maintain workplace records
3.1 Workplace records are accurately completed and submitted within required
timeframes.
3.2Where appropriate completion of records is delegated and monitored prior to
submission.
LO4. Solve problems and make decisions
4.1 Workplace problems are promptly identified and considered from an operational and
customer service perspective.
4.2Short term action in initiated to resolve the immediate problem where appropriate.
4.3Problems are analysed for any long term impact and potential solutions are
assessed and actioned in consultation with relevant colleagues.

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Unit Title Applying Quality Control
NOMINAL
60 hrs
DURATION
MODULE This unit covers the knowledge, attitudes and skills required in
DESCRIPTION applying quality control in the operation and workplace activities.
LEARNING OUTCOMES:
1. Implement quality standards
2. Assess quality of service delivered
3. Record information
4. Study causes of quality deviations
5. Complete documentation
MODULE CONTENTS
LO1. Implement quality standards
1.1 Agreed quality standard and procedures
1.2 Standard procedures
1.3 Quality standard and procedures
LO2. Assess quality of service delivered
2.1 Services delivered are checked
2.2 Service delivered are evaluated
2.3 Causes of any identified faults
LO3. Record information
3.1 Basic information on the quality performance
3.2 Records of work quality are maintained
LO4. Study causes of quality deviations
4.1 Causes of deviations from final outputs or services
4.2 Suitable preventive action
LO5. Complete documentation
5.1 Information on quality and other indicators
5.2 All service processes and outcomes
 Demonstration
 Assignments
ASSESSMENT METHOD:
LO1. Implement quality standards
1.4 Agreed quality standard and procedures are acquired and confirmed
1.5 Standard procedures are introduced to organizational staff / personnel.
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Curriculum
1.6 Quality standard and procedures documents are provided to employees in

accordance with the organization policy.
LO2. Assess quality of service delivered
2.1 Services delivered are checked against organization quality standards and
specifications
2.2 Service delivered are evaluated using the appropriate evaluation parameters and
in accordance with organization standards
2.3 Causes of any identified faults are identified and corrective actions are taken in
accordance with organization policies and procedures
LO3. Record information
3.1 Basic information on the quality performance is recorded in accordance with
organization procedures
3.2 Records of work quality are maintained according to the requirements of the
organization
LO4. Study causes of quality deviations
4.1 Causes of deviations from final outputs or services are investigated and reported
in accordance with organization procedures
4.2 Suitable preventive action is recommended based on organization quality
standards and identified causes of deviation from specified quality standards of
final service or output
LO5. Complete documentation
5.3 Information on quality and other indicators of service performance is recorded.
5.4 All service processes and outcomes are recorded.

trainee)
3 Outcome based Learning 25 pcs 1:1
materials
B Learning facilities
and infrastructure
1 Lecture room Equipped with multi media 1 1:25

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Curriculum

Unit Title Leading Workplace Communication
NOMINAL
40 hrs
DURATION
MODULE This unit covers the knowledge, attitudes and skills needed to lead
DESCRIPTION in the dissemination and discussion of information and issues in
the workplace.
LEARNING OUTCOMES:
1. Communicate information about workplace processes
2. Lead workplace discussion
3. Identify and communicate issues arising in the workplace
MODULE CONTENTS
LO1. Communicate information about workplace processes
1.1 Appropriate communication method
1.2 Multiple operations involving
1.3 Questions are used to gain extra information
LO2. Lead workplace discussion
2.1 Response to workplace issues
2.2 Response to workplace
2.3 Constructive contributions
LO3. Identify and communicate issues arising in the workplace
3.1 Issues and problems
3.2 Information regarding problems and issues
3.3 Dialogue is initiated
 Demonstration
 Assignments
ASSESSMENT METHOD:
ASSESSMENT CRITERIA
LO1. Communicate information about workplace processes
1.1 Appropriate communication method is selected
1.2 Multiple operations involving several topics areas are communicated accordingly
1.3 Questions are used to gain extra information
LO2. Lead workplace discussion
2.1 Response to workplace issues are sought
2.2 Response to workplace issues are provided immediately
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Curriculum
2.3 Constructive contributions are made to workplace discussions on such issues as

production, quality and safety
LO3. Identify and communicate issues arising in the workplace
3.1 Issues and problems are identified as they arise
3.2 Information regarding problems and issues are organized coherently to ensure
clear and effective communication
3.3 Dialogue is initiated with appropriate staff/personnel

trainee)
(TTLM)
media

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Curriculum

Unit Title Leading Small Teams
NOMINAL
60 hrs
DURATION
MODULE This unit covers the knowledge, attitudes and skills to lead small
DESCRIPTION teams including setting and maintaining team and individual
performance standards.
LEARNING OUTCOMES:
1. Provide team leadership
2. Assign responsibilities
3. Set performance expectations for team members
4. Supervised team performance
MODULE CONTENTS
LO1. Provide team leadership
1.1 Work requirements are identified
1.2 Reasons for instructions and requirements
1.3 Team members’ queries and concerns
LO2. Assign responsibilities
2.1 Duties and responsibilities
2.2 Duties are allocated having regard
LO3. Set performance expectations for team members
3.1 Performance expectations are established
3.2 Performance expectations
3.3 Performance expectations
LO4. Supervised team performance
4.1 Monitoring of performance
4.2 Team members are provided with feedback
4.3 Performance issues
 Demonstration
 Assignments
ASSESSMENT METHOD:
LO1. Provide team leadership
1.1 Work requirements are identified and presented to team members
1.2 Reasons for instructions and requirements are communicated to team members
1.3 Team members’ queries and concerns are recognized, discussed and dealt with
LO2. Assign responsibilities
2.1 Duties and responsibilities are allocated having regard to the skills, knowledge
and aptitude required to properly undertake the assigned task and according to
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Curriculum
company policy
2.2 Duties are allocated having regard to individual preference, domestic and personal
considerations, whenever possible
LO3. Set performance expectations for team members
3.1 Performance expectations are established based on client needs and according to
assignment requirements
3.2 Performance expectations are based on individual team members duties and area
of responsibility
3.3 Performance expectations are discussed and disseminated to individual team
members
LO4. Supervised team performance
4.1 Monitoring of performance takes place against defined performance criteria
and/or assignment instructions and corrective action taken if required
4.2 Team members are provided with feedback, positive support and advice on
strategies to overcome any deficiencies
4.3 Performance issues which cannot be rectified or addressed within the team are
referenced to appropriate personnel according to employer policy

trainee)
(TTLM)
media

Page 53 of 71
Curriculum
Unit Title Improving Business Practice

NOMINAL
65 hrs
DURATION
MODULE This unit covers the skills, knowledge and attitudes required in
DESCRIPTION promoting, improving and growing business operations.
LEARNING OUTCOMES:
1. Diagnose the business
2. Benchmark the business
3. Develop plans to improve business performance
4.Develop marketing and promotional plans
5. Develop business growth plans
6. Implement and monitor plans
 Demonstration
 Assignments
ASSESSMENT METHOD:
Elements Performance Criteria

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 determined
business 3.3 Work flow changes resulting from proposed improvements
performance are determined
3.4 Proposed improvements are ranked according to agreed
criteria
3.5 An action plan to implement the top ranked improvements is
developed and agreed
3.6 Organizational structures are checked to ensure they are
suitable
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Curriculum
4. Develop 4.1 The practice vision statement is reviewed

marketing and 4.2 Practice objectives are developed/reviewed
promotional 4.3 Target markets are identified/refined
plans 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
4.9 Promotion tools are selected/developed
5. Develop 5.1 Plans to increase yield per existing client are developed
business 5.2 Plans to add new clients are developed
growth plans 5.3 Proposed plans are ranked according to agreed criteria
5.4 An action plan to implement the top ranked plans is
developed and agreed
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  organization capability
includes:  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
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Curriculum
 competitor products
Competitive  services/products
advantage  fees
includes:  location
 timeframe
Objectives should  Specific
be 'SMART' , that  Measurable
 Achievable
 Realistic
 Time defined
Market research  data about existing clients
data includes:  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  competitor offerings
analysis  competitor promotion strategies and activities
 competitor profile in the market place
SWOT analysis  internal strengths such as staff capability, recognized
includes:  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  salary cost and staffing
include:  personnel productivity (particularly of principals)
 profitability
 fee structure
 client base
 size staff/principal
 overhead/overhead control
Organizational  legal structure (partnership, limited liability company, etc.)
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Curriculum
structures include:  organizational structure/hierarchy

 reward schemes
Market position  product
should  the good or service provided
include data on:  product mix
 the core product - what is bought
 the tangible product - what is perceived
 the augmented product - total package of consumer
 features/benefits
 product differentiation from competitive products
 new/changed products
 price and pricing strategies (cost plus, supply/demand, ability
to pay, etc.)
 pricing objectives (profit, market penetration, etc.)
 cost components
 market position
 distribution strategies
 marketing channels
 promotion
 promotional strategies
 target audience
 communication
 promotion budget
Practice brand  practice image
may include:  practice logo/letter head/signage
 phone answering protocol
 facility decor
 slogans
 templates for communication/invoicing
 style guide
 writing style
 AIDA (attention, interest, desire, action)
Benefits may  features as perceived by the client
include:  benefits as perceived by the client
Promotion tools  networking and referrals
include:  seminars
 advertising
 press releases
 publicity and sponsorship
 brochures
 newsletters (print and/or electronic)
 websites
 direct mail
 telemarketing/cold calling
Yield per existing  raising charge out rates/fees
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Curriculum
client may be  packaging fees

increased by:  reduce discounts
 sell more services to existing clients
Evidence Guide
Critical Aspects of The candidate must be able to demonstrate:

Competence  ability to identify the key indicators of business performance
 ability to identify the key market data for the business
 knowledge of a wide range of available information sources
 ability to acquire information not readily available within a
business
 ability to analyze data and determine areas of improvement
 ability to negotiate required improvements to ensure
implementation
 ability to evaluate systems against practice requirements
 and form recommendations and/or make recommendations
 ability to assess the accuracy and relevance of information
Underpinning Demonstrates knowledge of:
Knowledge and  data analysis
Attitudes  communication skills
 computer skills to manipulate data and present information
 negotiation skills
 problem solving
 planning skills
 marketing principles
 ability to acquire and interpret relevant data
 current product and marketing mix
 use of market intelligence
 development and implementation strategies of promotion and
growth plans
Underpinning Demonstrates skill in:
Skills  data analysis and manipulation
 ability to acquire and interpret required data, current practice
systems and structures and sources of relevant benchmarking
data
 applying methods of selecting relevant key benchmarking
indicators
 communication skills
 working and consulting with others when developing plans for
the business
 planning skills, negotiation skills and problem solving
 using computers to manipulate, present and distribute
information
Resources Access is required to real or appropriately simulated situations,
Curriculum
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
Context of Competence may be assessed in the workplace or in a simulated

Assessment workplace setting.

Page 59 of 71
Curriculum

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New millennium University College TVET

Accounts and Budget Version:3

In the reformed TVET-System, Curricula and Curriculum Development play an important

1.1. TVET-Program Title: : Accounts and Budget Service Level III

Accounts and Budget Version:3

1.2. TVET-Program Learning Outcomes

1.3. Duration of the TVET-Program

1.4. Qualification Level and Certification

Accounts and Budget Version:3

1.6. Entry Requirements

 have completed 10th grade general education

1.7. Mode of Delivery

Accounts and Budget Version:3

1.8. TVET-Program Structure

EIS ACB3 10 EIS ACB3 M10 1. Maintain accurate cash floats

EIS ACB3 15 Handle Foreign EIS ACB3 15 Handling Foreign 40

BUF ACB3 Process Customer EIS ACB3 18 Processing 1. Respond to complaints 35

1.9. Institutional Assessment

Techniques or tools for obtaining information about learners’ achievement include

1.10. Trainer’s / Facilitator’s Profile

1.12. Learning Modules

New Millennium University College Learning Module 01

TVET PROGRAM TITLE: Accounts and Budget Support Level III

7.2 Batch is balanced with deposit

2.2 2.3 Banking documentation is reconciled with organization’s financial records

banking in accordance with organizational policy and industry and legislative

LO8. Extract a trial balance and interim reports

Annex: Resource Requirements

New Millennium University College Learning Module 02

Accounts and Budget Version:3

TVET PROGRAM TITLE: Accounts and Budget Support Level III

Accounts and Budget Version:3

New Millennium University College Learning Module 03

TVET PROGRAM TITLE: Accounts and Budget Support Level III

Accounts and Budget Version:3

MODULE This unit covers the use of a common range of calculation

Accounts and Budget Version:3

Annex: Resource Requirements

New Millennium University College Learning Module 04

TVET PROGRAM TITLE: Accounts and Budget Support Level III

Annex: Resource Requirements

Accounts and Budget Version:3

New Millennium University College Learning Module 05

Occupational Standard: Accounts and Budget Support Level III

2.1 Accurate responses are given to customers

Accounts and Budget Version:3

2 Library / learning resource area 1 1:25

New Millennium University College Learning Module 06

TVET PROGRAM TITLE: Accounts and Budget Support Level III

2.1Receipts are checked and matched to

Accounts and Budget Version:3

3 Outcome based Learning materials 25 pcs 1:1

New Millennium University College Learning Module 07

TVET PROGRAM TITLE: Accounts and Budget Support Level III

LO2 Create payment facility

5.1 Documentation is filed promptly in accordance with organization policy

Annex: Resource Requirements

Accounts and Budget Version:3

New Millennium University College Learning Module 08

TVET PROGRAM TITLE: Accounts and Budget Support Level III

Annex: Resource Requirements

Accounts and Budget Version:3

New Millennium University College Learning Module 09