Good morning

WELCOME TO
ADELINA 1 NATIONAL HIGH SCHOOL

Gina M. Fetalsana
BOOKKEEPING NC III TRAINER

ADELINA 1 NATIONAL HIGH

SCHOOL
DepEd accredited institution
Senior High School programs
Strands:

Tech-Voc
GAS
ABM

CBT APPROACH
Outcome-oriented
CBT materials state what is expected to
Trainees in terms of performance, given
conditions and to what standards
CBT is learning material dependent
Flexible in training approach

10 Principles of CBT

Principle One
The training is based on curriculum
developed from the competency
standards

Learning is based on the

Competency-based curriculum

Principle Two
Learning is competency-based or
modular in structure
Unit of
Competency
Module
1

Module
2

Module
3

Principle Three
Training delivery is individualized
and self-paced
Learning is done by the
learner at own pace

Principle Four
Training is based on work that must
be performed
Learning is based on the
actual industry practice

Principle Five
Training materials are directly related
to the competency standards and the
curriculum

CS to CBC to LMs

Principle Six
Assessment of learners is based in the
collection of evidences of work
performance based on industry or
organizational required standards
Traditional
Students are judged
againts each other
(norm referenced
Assessment)

CBTVET

Each student is
assessed against
the evidences
based on required
standard

Students are not judged against each

Principle Seven
Training is based both on and off the
job components
Better learning with industry and
school partnership

Principle Eight
The system allows Recognition of
Prior Learning (RPL)

Workers and Students can have prior

skills recognized

Principle Nine
The system allows for learners to enter
and exit programs at different times and
levels and to receive an award for
competencies attained at any point.

There is flexibility for entry

and exit from programs

Principle Ten
Approved training programs are
nationally accredited
Training programs are registered
within UTPRAS

TRADITIONAL VS. COMPETENCY

BASED TRAINING DELIVERY

Teacher Centered
Numerical Grading
System
More on Workbook

TRADITONAL

Assess Prior Learning

Self-Paced
No numerical grading
assess as Competent or
Not Yet Competent
emphasizes most on what
the learner can actually
do;
focuses on outcomes
rather than the learning
process within specified
time

COMPETENCY BASED
TRAINING

Role of a Trainer
Serves as a team member to determine
what is to be learned.
Stimulates trainees motivation.
Diagnose and solves learning problems.

Role of the Trainee

Trainees may select what they want to learn
and when they want to learn it, within
reason.
Trainees learn at their own rate within
program guidelines. They may speed up,
slow down, stop or even repeat a task.
Trainees may choose how they want to
learn-individually, on a one-to-one basis, in
small group, in large groups or with audiovisuals.

COMPETENCY BASED TRAINING

DELIVERY

BOOKKEEPING NC III
COMPETENCIES
Journalize transaction
Post Transaction
Prepare Trial Balance
Prepare Financial Statement
Review Internal Control System

Competency-Based Learning
Material (CBLM) Package

is simply a well-designed and carefully

developed learning materials that give
trainees detailed instructions to guide
them through the learning process.

Competency-Based Learning
Materials (CBLM) refer to
Media that contain information related to
work requirement;
Learning that is guided toward achieving
the competency required in a workplace;
Tools that facilitate individual learning
process;
Instruments that measure the competency
required in the workplace.

Different forms of learning

materials
1. Learning guides,
2. Assessment materials,
3. Workbook with activities, tasks and content
4. Background reading materials or documents
5. Hand outs and other audio visual materials
6. Industry competency standards
7. Organizational policies, procedures or
legislations

ASSESSMENT METHODS
Written Test
Oral Questioning
Work Related Project

Evaluation system
COMPETENT
NOT COMPETENT

TRAINING FACILITIES
Learning Resource Area
Trainers Resource Area
Contextual Learning
Computer Laboratory
Distance Learning
Support Service Area
Practical Work Area
Quality Control Area
Institutional Assessment Area

PROGRESS CHART
List
Set
account
perform
titles
Journal Prepare
ance
Summa
Analyze Prepare Post
Transfer Summa Prepare and
ize
Chart of
expectat Prepare
rize
docume Journal transact
journal rize
trial
transfer
transact Account
ion for ledger
trial
nts
Entries ion
Entries Ledger balance balance
ions
s
team
balance
s from
member
the
s
ledger

Analyze Prepare
Prepare
Financi Financi
Financi
al
al
al
Stateme Stateme
Reports
nts
nts

Review
Internal
Control
System

Prepare
Check
Policy
Policy
Complia
Complia
nce
nce
Report

1 Rosemarie A. Mariano

2 Ceferino Paynor

3 Theresa Teston

4 Ian Morada

5 Marconi Jaime

6 Lizjoy Roguel

7 Vivian Remoto

8 Marichu Blace

9 Jennilyn Borja

10 Gilbert Janiola

NAME OF TRAINEE

ACHIEVEMENT CHART

Iden
tify
the
prob
lem

Iden
tify
Dete
mat Appl
rmi
hem y
ne
atic mat
the
al
hem
poss
tools atic
ible
and al
caus
tech proc
e/s
niqu edur
of
es to es/s
the
solv oluti
prob
e
on
lem
prob
lem

Stud
y/se Appl
lect y
Anal
appr relev
yze
opri ant
resu
ate tech
lts
tech nolo
nolo gy
gy

Mai
ntai
na
prof
essi
onal
ima
ge

Buil
d
Meet
cred
clien
ibilit Plan
t/cu
y
own
sto
with wor
mer
cust kloa
requ
ome d
irem
rs /
ents
clien
ts

Iden
tify
and Prep
expl are
ain and Use Prod
the use appr uce
func appr opri accu
Mai Esta
Eng tion opri ate rate
ntai blis Asse
Mai
aged s,
ate devi and
n
h
ss
ntai
Asse in
gene hard ces com
qual cred clien
n
ss
qual ral ware and plete
ity ibilit t
com
own ity feat and proc data
of
y
serv
pute
wor impr ures soft edur acco
own with ice
r
k
ove and ware es to rdin
perf cust need
syst
men capa acco tran g to
orm ome s
em
t
biliti rdin sfer the
ance rs
es of g to files requ
both task /dat irem
hard requ a
ents
ware irem
and ent
soft
ware

Iden
Com
tify
mun
and
icate
com
infor
Lead mun Prov
mati
wor icate ide
on
kpla issu tea
abo
ce es
m
ut
disc arisi lead
wor
ussi ng ersh
kpla
ons in
ip
ce
the
proc
wor
esse
kpla
s
ce

Assi
gn
resp
onsi
biliti
es
amo
ng
me
mbe
rs

Set
Iden
perf
tify
orm
relev
Sup
Doc
ance
ant
ervi
Parti ume
expe
infor
se
cipa nt
ctati
mati
tea
te in area
on
on
m
nego s for
for
in
perf
tiati agre
tea
plan
orm
ons eme
m
ning
ance
nt
me
nego
mbe
tiati
rs
ons

Expl
ain
the
anal
ytic
al
tech
niqu
es

1 Rosemarie A. Mariano

2 Ceferino Paynor

3 Theresa Teston

4 Ian Morada

5 Marconi Jaime

6 Lizjoy Roguel

7 Vivian Remoto

8 Marichu Blace

9 Jennilyn Borja

NAME OF TRAINEE

Prep
Anal
are
yze
chat
doc
of
ume
acco
nts
unts

Prep
are
jour
nal
entr
y

Tran
Prep sfer
are jour
ledg nal
er
entr
ies

Sum List
mari acco
ze
unt
ledg title
er
s

Tran
sfer
bala
nces
from
the
ledg
er

Anal
Sum yze
mari fina
ze
ncia
trial l
bala stat
nce eme
nts

Prep
are
fina
ncia
l
stat
eme
nts

Prep
Che are
ck polic
polic y
y
com
com plia
plia nce
nce repo
rt

TRIAL BALANCE

is a list of accounts with open balances in

the general ledger. It proves the equality of
the debits and the credits in the general
ledger.

TWO TYPES OF TRIAL BALANCE

The trial balance of balances contains

accounts with open balances. Accounts
with open balances either have a debit
balance or a credit balance. An account is
said to have a debit balance if the debit
total is more than the credit total and is said
to have a credit balance if the credit total is
more than the debit total. If the debit side
and credit side are equal, the account is a
zero balance or closed account.

trial balance of totals. In this form, the

total of the debits and the total of the
credits of each account are listed.

PROCEDURE IN TRIAL BALANCE

PREPARATION

Write the heading of the trial balance. The

heading of the trial balance includes the
following:
The name of the business or the owner
Title of the list or trial balance
Date of the trial balance

EXAMPLE:
SURE REPAIR SHOP
Trial Balance
September 31, 20__

Provide a column for the accounts number,

account title and two money columns a
debit and a credit.

The accounts should be written in just one

column arranged in the following sequence:

Assets
Liabilities
Capital/Equity
Income
Expenses

Write the amounts opposite the

corresponding accounts under the debit
money column if the account is a debit
balance and under the credit money column
if the account is a credit balance.
Foot the money columns. Double rule the
totals.

EXAMPLE OF LEDGER

EXAMPLE OF TRIAL BALANCE OF

BALANCES