TVET CERTIFICATE V in ACCOUNTING€¦ · vii | P a g e List of abbreviations CV Curriculum vitae GAP Good agricultural practices GoR Government of Rwanda ICPAR Institute of Certified

i | P a g e

5

TVET CERTIFICATE V in

ACCOUNTING

CODE

BSVACC5001 Kigali December, 2018

ii | P a g e

BSVACC5001-TVET CERTIFICATE V

Accounting

REQF Level 5 CURRICULUM

iii | P a g e

© Rwanda Polytechnic, 2018

Copies available from:

Rwanda Polytechnic (RP)

Email: [email protected]

Web: www.rp.ac.rw

P.O. Box: 164 Kigali, Rwanda

Original published version updated:

December, 201

http://www.rp.ac.rw/

i | P a g e

Copyright

The Competent Development Body of this Curriculum is © Rwanda Polytechnic (RP).

Reproduced with permission

The following copyright warning applies to the material from the Training Package:

All rights reserved. This work has been produced initially with RP. This work is copyright, but

permission is given to trainers and teachers to make copies by photocopying or other

duplicating processes for use with their own training organizations or in a workplace where the

training is being conducted. This permission does not extend to the making of copies for use

outside the immediate training environment for which they are made, nor the making of copies

for hire or resale to third parties. The views expressed in this version of the work do not

necessarily represent the views of RP. The competent Body does not give warranty nor accept

any liability.

The RP owns the copyright on all Curricula. Schools may reproduce this program in part or in

full for bona fide study or classroom purposes only. Acknowledgement of the RP copyright must

be included on any reproductions. Learners may copy reasonable portions of the curriculum for

the purpose of study. Any other use of this curriculum must be referred to the RP.

© Rwanda Polytechnic (RP) 2018

Published by

Rwanda Polytechnic (RP)

Internet: http://www.rp.ac.rw

P.O. Box: Kigali, Rwanda

http://www.rp.ac.rw/

ii | P a g e

Table of Contents

C o p y r i g h t i

T a b l e o f C o n t e n t s i i

L i s t o f a b b r e v i a t i o n s v i i

A c k n o w l e d g m e n t s v i i i

1 . G E N E R A L I N T R O D U C T I O N 1

2.2 Minimum entry requirements 2

2.6 Information about competencies 5

2 . T R A I N I N G P A C K A G E 6

3.1 Course structure 6

3.2 Competencies chart 6

3.3 Flowchart 8

3 . A S S E S S M E N T G U I D E L I N E S 1 0

4.1 Assessment Methodology 10

C C M O L 0 0 1 - O C C U P A T I O N A N D L E A R N I N G P R O C E S S 1 3

LU 1: Participate as part of a team and respect the rules of the training environment 15

LU 2: Explain the occupation and learning process 18

LU 3: Respect the facilitation and apply learning methods 21

LU 4: Develop personal plans based on self-assessment practices 24

C C M M S 5 0 1 - M O N I T O R I N G O F O C C U P A T I O N A L S H E A T W O R K P L A C E 3 1

LU 1: Conduct OSH (occupational safety and health) monitoring 33

LU 2: Collect and analyze Occupational health, safety incidents report 38

LU 3: Train all staff on occupational health and safety matters 44

C C M S E 5 0 1 - W O R K I N G I N A S O C I A L L Y D I V E R S E E N V I R O N M E N T 5 1

LU 1: Communicate with customers and colleagues from diverse backgrounds 53

LU 2: Address cross-cultural misunderstandings 57

C C M P E 5 0 1 - P R O F E S S I O N A L E T H I C S 6 2

LU 1: Apply human values 64

LU 2: Respect engineering ethics 70

LU 3: Apply safety 74

C C M B O 5 0 1 - B U S I N E S S O R G A N I S A T I O N 7 9

iii | P a g e

LU 1: Identify activities to be accomplished for real business operations 81

LU 2: Create a productive working environment 87

LU 3: Run real business operation 94

LU 4: Monitor and evaluate the business 100

C C M I A 5 0 1 - I N D U S T R I A L A T T A C H M E N T P R O G R A M ( I A P ) 1 0 5

LU 1: Demonstrate supervisory skills 107

LU 2: Get briefed on industrial attachment program 113

LU 3: Develop one’s competences on the workplace 117

C C M F T 5 0 1 - T E C H N I Q U E S D ’ E X P R E S S I O N O R A L E E T E C R I T E E N F R A N C A I S 1 2 1

LU 1:Ecrire en respectant l’orthographe courante 123

LU 2:Employer le vocabulaire technique dans différents écrit 128

LU 3:Présider des débats et des discussions 133

LU 4:Conduire des réunions. 137

LU 5:Rédiger et présenter un exposé 141

C C M M K 5 0 1 - M A W A S I L I A N O M B A L I M B A L I Y A K I O F I S I K A T I K A K I S W A H I L I 1 4 5

LU 1: Kutunga hati za mawasiliano mbali mbali za kiofisi. 147

LU 2: Kuchambua hati za mawasiliano mbali mbali za kiofisi 151

LU 3: Kupanga mbinu za uwasilishaji wa hati mbali mbali. 156

C C M K N 5 0 1 - I K I N Y A R W A N D A K ’ I N T Y O Z A 1 6 1

LU 1: Gukoresha ubuvanganzo nyandiko ashyikirana n’abandi 164

LU 2: Gukoresha Ikinyarwanda k'intyoza agaragaza uburyo bunyuranye bwo gukemura amakimbirane

no gukoresha ibinyazina binyuranye. 171

LU 3 : Gukangurira abandi akamaro k’isuku n’isukura no gukoresha ibinyazina binyuranye. 182

LU 4: Gukoresha Ikinyarwanda k'intyoza agaragaza uburyo bunyuranye bwo gutunganya ubutaka no

gukoresha ibinyazina binyuranye 192

LU 5: Gukoresha neza uburyo bunyuranye bw ’ ubwumvane no kwandika yubahiriza imyandikire

y’Ikinyarwanda. 202

C C M I W 5 0 1 - I C T A T W O R K P L A C E 2 1 3

LU 1:Prepare document Layout 215

LU 2: Apply basic computer operations 221

LU 3: Manage data 228

C C M U E 5 0 1 - U P P E R I N T E R M E D I A T E W O R K P L A C E E N G L I S H 2 3 6

iv | P a g e

LU 1: Communicate orally in social and professional situations with ease 240

LU 2: Read correctly a range of materials 245

LU 3: Listen to audio messages with different English accents to get the intended message 249

LU 4: Produce a variety of medium texts on professional and general topics 254

A C C A B 5 0 1 - B U D G E T P R I N C I P L E S 2 6 2

LU 1: Describe the impact of internal and external business factors on budgets 265

LU 2: Demonstrate the use of budgets 270

LU 3: Describe the skills needed in budget preparation 280

A C C P P 5 0 1 - P R O C E S S I N G P A Y M E N T S O F A C C O U N T S P A Y A B L E 2 8 6

LU 1: Verify supporting documents for each account payable according to organisation policy and

procedures 289

LU 2: Verify availability of budget 295

LU 3: Prepare invoices for payment 299

LU 4: Execute payment 304

LU 5: Handle creditors payment issues 308

LU 6: Report payment of creditors 312

Summative Assessment 316

A C C P S 5 0 1 - P R E P A R E F I N A N C I A L S T A T E M E N T 3 2 0

LU 1: Prepare end of period adjustments 322

LU 2: Prepare income statement 328

LU 3: Prepare the balance sheet 332

LU 4: Process cash flow statement 337


A C C P V 5 0 1 - P R I N C I P L E O F V A T 3 4 5

LU 1: Demonstrate the understanding of VAT regulations 348

LU 2: Demonstrate VAT taxpayers rights and obligations 353

LU 3: Complete VAT returns accurately and in a timely manner 358

A C C P E 5 0 1 - P R O F E S S I O N A L E T H I C S I N A C C O U N T I N G 3 6 6

LU 1: Understanding principles of ethical behaviour 369

LU 2: Apply ethical manner when working with internal and external stakeholders 377

LU 3: Demonstrate action followed to take any suspected breaches of ethical codes 387

A C C P E 5 0 1 - P R I N C I P L E S O F E C O N O M I C S 3 9 4

v | P a g e

LU 1: Apply economic principles and theories 397

LU 2: Evaluate economic aspects to apply in decision making 402

LU 3: Describe the principles of public financial management 410

A C C P I 5 0 1 - P R E P A R I N G I N C O M E T A X 4 1 9

LU 1: Identify direct tax 422

LU 2: Apply current taxation principles of income employment 428

LU 3: Demonstrate the current taxation activities and principles on investment income 434

LU 4: Demonstrate the current taxation activities and principles on investment income 439


A C C P B 5 0 1 - P R E P A R I N G B U D G E T 4 4 7

LU 1: Prepare forecasts and budgets 450

LU 2: Describe the impacts that changes in the economic environment will have on the budget 463


A C C P A 5 0 1 - P R I N C I P L E S O F A U D I T I N G 4 7 2

LU 1: Describe the legal and professional standards required for an auditor 476

LU 2: Apply the auditing procedures of organization 484

LU 3: Apply auditing techniques and its application in organisation 489

LU 4: Describe range of audit documentation and recognise the appropriateness 494

A C C M S 5 0 1 - M A I N T A I N I N G P A Y R O L L S Y S T E M 5 0 1

LU 1: Establlish payroll requirements 505

LU 2: Process payroll 510

LU 3: Handle payroll enquiries 517

LU 4: Maintain payroll 522


A C C C M 5 0 1 - C R E D I T M A N A G E M E N T 5 3 3

LU 1: Compute interest and business discounts 537

LU 2: Clarify the impact of legislation upon credit control 543

LU 3: Manage of the organisation’s granting of credit using information from variety of sources 550

LU 4: Manage the supply of credit 556

A C C C A 5 0 1 - C R E A T I N G C R E D I T O R ' S A C C O U N T 5 6 9

LU 1: Collect and Assess creditor’s required documents 572

LU 2: Creating creditor’s account 579

vi | P a g e

LU 3: Update creditors data 583

LU 4: Report updated creditors data 587


G L O S S A R Y 5 9 8

vii | P a g e

List of abbreviations

CV Curriculum vitae

GAP Good agricultural practices

GoR Government of Rwanda

ICPAR Institute of Certified Public Accountants Rwanda

ILO International labour organization

IPRCs Integrated Polytechnic Regional Colleges

ISCO International standard classification of occupations

MFI Micro Finance Institutions

OHS Occupational health and safety

PPE Personal protective equipment

QA Quality assurance

RDB Rwanda Development Board

REQF Rwanda Education Qualification Framework

RTQF Rwanda TVET Qualification Framework

RP Rwanda Polytechnic

ToT Training of trainers unit

TVET Technical and vocational education and training

UR University of Rwanda

VAT Value Added Tax

WDA Workforce development authority

viii | P a g e

Acknowledgments

Rwanda Polytechnic wishes to thank the following persons who participated in the

development of this curriculum:

Coordination RWAMASIRABO Aimable

Curriculum coordinator, RP

Facilitators NTAHONTUYE Felix, Facilitator/Quality assurance officer, WDA

BYIRINGIRO Audifax, Co-Facilitator/Director manager, Greentech

Curriculum Development Team

# Names Company/Institution Function

1. MUSAFIRI Ernest Instructor IPRC NGOMA 2. MUSONI Jean Claude Trainer Nyabihu TVET School 3. UWERA Marceline Socio-linguistics Officer RALC 4. MUTAGANZWA Gilbert Teacher Ecole Secondaire de Rukara 5. MATATA Jean Bosco Teacher College Ami des Enfants 6. GASIMBA François Xavier Lecturer UR/College of Education 7. KAMBARI Vincent Teacher GS St Marcel/Kayonza 8. MUREGO Yves Quality Assurance

Officer WDA

9. BUCYENSENGE Vincent Instructor IPRC KARONGI 10. GASANA Vedaste Lecturer INES 11. FURAHA INEZA Jean Raymond Trainer Lycee de Gisenyi

12. NGEZAHAYO Emmanuel Maths teacher/author Rusumo High School 13. NIYOYITA Ezechiel Trainer GS NDP Cyanika 14. NGARUKIYINTWARI J. Damascene Trainer Muhondo TVET school

(APAPEM) 15. NSENGIMANA Aimable Managing director DFA Ltd 16. BUREGEYA Pascal Managing director WWMCC Ltd 17. GAHUTU Jean Claude Trainer EAV Ntendezi 18. BIZIYAREMYE Oreste Managing Director Dynamic consultants Ltd 19. INGABIRE Ericka Receivable accountant Master steel Ltd 20. MASUDI Jean Omar Credit controller Kigali serena hotel 21. NIYONGABO Clovis Data manager/Format

editor Digital Link Ltd

1 | P a g e

1. GENERAL INTRODUCTION

The curriculum presents a coherent and significant set of competencies

required to perform as a Junior accountant. It is designed with an approach

that takes into account the training needs, the work situation, as well as the

goals and the means to implement training.

The modules of the curriculum include a description of the expected results at the end of

training. They have a direct influence on the choice of the theoretical and practical learning

activities. The competencies are the targets of training: the acquisition of each is required for

certification.

The curriculum is the reference to carry out the assessment of learning. Assessment tools of

learning are developed on the basis of this document.

The curriculum consists of three parts. The first part is of general interest and shows the nature

and goals of a program and the key concepts and definitions used in the document. The second

part presents the qualification details including its level in the qualification framework, its

purpose, its rationale and the list of modules it comprises. The third part deals with the training

package. It includes the competencies chart, the sequencing of module learning, the description

of each module and the course structure.

The pages describing the modules are the heart of a curriculum. They present the title of the

module, the length of training, the credit values, and the context in which the competency is

performed, the prerequisite competencies, the learning units and the performance criteria.

In each module, a course structure is provided. The course structure describes the learning

outcomes (knowledge, skills and attitude) and the learning contents related to each learning

unit. Also, the learning activities and resources for learning are suggested.

Finally, the assessment specifications and guidelines are included in each module.

Section

1

Section

2

1. QUALIFICATION DETAILS

2.1 Description

This qualification provides the skills, knowledge

and attitudes for a learner to be competent in

tasks and activities that require the application

of practical skills in a defined context. Work

would be undertaken in various business

services sector/industries where creating

creditor's account, credit management; prepare

financial statement, prepare budget, maintain

payroll system, prepare tax income, apply

principles of economics, apply principles of

budgeting, apply principles of auditing, apply

principles of VAT and some proffession ethics in

accounting. Learners may work with minimum

supervision.

At the end of this qualification, qualified

learners will be able to:

Describe the occupation and learning

process

Monitor occupational SHE at workplace

Maintain professional conversation in

upper-intermediate English

Gukoresha ikinyarwanda cy’intyoza

Work in a socially diverse environment

Use ICT at workplace

Organize a business

Apply professional ethics

Techniques d'expression orale et ecrite

en francais

Mawasiliano mbali mbali ya kiofisi

katika kiswahili

Create Creditors account

Manage credit

Maintain payroll system

Apply principal of auditing

Apply principles of budgeting

Apply principles of ethical working in

accounting

Prepare tax income

Process payments of accounts payable

Prepare financial Statement

Apply principles of VAT

Apply principles of economic

Prepare budget

Integrate workplace

2.2 Minimum entry requirements

TVET Certificate IV in accounting or other relevant qualifications or through recognition of prior learning.

Title: TVET Certificate V in Accounting

Level: REQF Level 5

Credits: 120

Sector: Biusiness Services

Sub-sector: Accounting

Issue date: December, 2018

2.3 Information about pathways

2.4 Job related information

This qualification prepares individuals to integrate the business services industry with the

professionalization of accounting; this qualification again offers the opportunity to execute the works as

credit controller, payment officer, and payroll accountant, junior accountant while ensuring that safety,

security and environmental regulations are respected.

Possible jobs related to this qualification

Credit controller

Payment officer

Payroll accountant

Junior accountant

Pathways into the qualification

Pathways from the qualification

Preferred pathways for candidates entering

this qualification include:

Candidates enter this qualification

after achieving TVET Certificate IV in

accounting or other relevant

qualifications or through Recognition

of Prior Learning

Progression route of candidates achieving

this qualification include:

Candidates exiting this qualification are able to enter TVET Diploma in accounting.

2.5 Employability skills and life skills

Through the generic modules, individuals with this qualification have acquired the life and employability skills to meet the following industry or enterprise requirements:

Communication

Documenting technical work in plain English Writing and presenting reports

Safety and security precautions

Working collaboratively with project team members

Health and environment

Health reproduction Rwanda environmental protection, practices rules and regulations

Business Plan

Producing a small IT business plan

Planning and organizing

Preparing feasibility reports that take into account project scope, time, cost, quality, communications and risk management

Self-management

Taking responsibility for own outputs in relation to specified quality standards working according to the Rwandan Computer Society Code of Ethics regarding security, legal,

moral and ethical issues

Technology Manipulate computer Using internet

Languages other than Kinyarwanda

Using English as the medium of communication in the working environment

Number of competencies: 23 Core competencies : 12 Complementary competencies : 11 The total number of Credits: 120

2.6 Information about competencies

No Code Complementary competencies Credit

1 CCMOL001 Describe the occupation and learning process 3

2 CCMMS501

Monitor occupational Safety Health and Environment (SHE) at workplace 3

3 CCMUE501 Maintain professional conversation in upper-intermediate English 3

4 CCMKN501 Gukoresha ikinyarwanda cy’intyoza 3

5 CCMSE501 Work in a socially diverse environment 3

6 CCMIW501 Use ICT at workplace 3

7 CCMBO501 Organize a business 3

8 CCMPE501 Apply professional ethics 3

9 CCMIA501 Integrate workplace 30

10 CCMFT501 Techniques d'expression orale et ecrite en francais 3

11 CCMMK501 Mawasiliano mbali mbali ya kiofisi katika kiswahili 3

Total 60

No Code Core competencies Credit

G

ENER

AL

1. ACCPF501 Apply Principles of budgeting 4

2. ACCPT501 Apply Principles of economics 4

3. ACCPV501 Apply Principles of VAT 5

4. ACCMC501 Apply Principle of auditing 4

5. ACCEA501 Apply Principals of ethical working in accounting 4

SP

ECIF

IC

6. ACCMP501 Maintain payroll system 4

7. ACCPB501 Prepare budget 7

8. ACCPA501 Manage Credit 4

9. ACCCA501 Create creditor account 4

10. ACCPP501 Process payment 4

11. ACCPE501 Prepare income tax 6

12. ACCBP501 Prepare financial statement 10

Total 60

2. TRAINING PACKAGE

The training package includes the competencies chart, the flowchart, the

modules, the course structure, and the assessment guidelines.

3.1 Course structure

The course structure describes the learning outcomes for each learning unit. These learning

outcomes are the essential skills and knowledge to be acquired. The contents to be covered for

each learning outcome are prescriptive. The Learning Activities contain a series of suggestions,

usually with several options, that will guide the learner and the trainer.

3.2 Competencies chart

The competencies chart is a table that presents an overview of the specific competencies, the

general competencies, the work process and the time allocated to each competency. This table

provides an overall view of the competencies of the training program and allows identification

of the logical sequence of the learning of these competencies.

The competencies chart shows the relationship between general competencies and specific

competencies that are particular to the occupation, as well as the key stages of the work

process. It shows the links between the elements in the horizontal axis and those in the vertical

axis. The symbol (ο) marks a relationship between a general competency and specific

competency. The symbol (∆) indicates a relationship between a specific competency and a step

in the process of work. When the symbols are darkened, it indicates that the link is taken into

account in the description of the specific competency.

The competencies chart allows the trainer to consider the complexity of the competencies in

the organization of the progress of learning. Therefore, the vertical axis shows the specific

competencies in the order they should be acquired.

This is the starting point of the presentation of the competencies in the flowchart presented in

the following pages.

Section

3

Dur

atio

n (

390

Hrs

)

Wel

com

e a

cust

omer

Iden

tify

cus

tom

er's

nee

ds

Proc

ess

tran

sact

ion

Prod

uce

a pe

riod

ic r

epor

t

Des

crib

e th

e oc

cupa

tion

and

lear

ning

pro

cess

Mon

itor

occ

upat

iona

l SH

E at

wor

kpla

ce

Use

ICT

at

wor

kpla

ce

Guk

ores

ha ik

inya

rwan

da c

y'in

tyoz

a

Org

anis

e a

busi

ness

Mai

ntai

n pr

ofes

sion

al c

onve

rsat

ion

in u

pper

inte

rmed

iate

eng

lish

Inte

grat

e w

orkp

lace

Prin

cipl

e of

bud

geti

ng

Prin

cipl

e of

eco

nom

ics

Prin

cipl

e of

aud

itin

g

Prin

cipl

e of

VA

T

Tech

nic

d'ex

pres

sion

ora

le

Ap

ply

prof

essi

onal

eth

ics

Maw

asili

ano

mba

li m

bali

ya k

iofi

si k

atik

a ki

swah

ili

wor

k in

soc

ial d

iver

sity

env

oron

men

t

Ap

ply

prin

cipl

es o

f et

hica

l wor

king

in a

ccou

ntin

g

1 2 4 5 6 7 8 11 14 15 16

Duration (810 Hrs) 30 30 30 30 30 30 300

40 40 40 50 30 30 30 30 40

1 Prepare budget 70 ▲ ▲ ▲ ▲ ○ ● ● ○ ○ ○ ○ ● ○ ● ○ ○ ○ ○ ●

2 Prepare financia l s tatement 100 ▲ ▲ ▲ ▲ ○ ○ ● ○ ○ ○ ● ● ● ● ○ ● ○ ○ ○

3 Manage credit 40 ▲ ▲ ▲ ▲ ○ ○ ● ○ ○ ○ ● ○ ○ ● ○ ○ ○ ○ ○

4 create creditor's account 40 ▲ ▲ ▲ ▲ ○ ○ ● ○ ○ ○ ● ○ ○ ● ○ ○ ○ ○ ○

5 Maintain payrol l system 40 ▲ ▲ ▲ ▲ ○ ● ● ○ ○ ○ ● ○ ○ ● ○ ○ ○ ○ ○

6 Prepare income tax 60 ▲ ▲ ▲ ▲ ○ ○ ● ○ ○ ○ ● ○ ○ ○ ○ ○ ○ ○ ○

7 Process payment 40 ▲ ▲ ▲ ▲ ○ ○ ● ○ ○ ○ ● ○ ○ ● ○ ○ ○ ○ ●

Junior Accountant PROCESS GENERAL AND COMPLEMENTARY COMPETENCIES

SPECIFIC COMPETENCIES

#

Figure 1: Competencies chart

Between the process and particular competencies| Between general and particular competencies

▲: Functional link application ●: Functional link application

∆: Functional link existence ο: Functional link existence

3.3 Flowchart

The flowchart of sequencing of learning is a schematic representation of the order of

acquisition of the competencies. It provides an overall planning of the entire training

programme and shows the relationship between the modules. This type of planning is to ensure

consistency and progression of learning. For each module, the flowchart shows the learning

that is already in place, the learning that is to take in parallel or later. The positions defined will

have a decisive impact on all subsequent pedagogical choices. The flowchart of the sequence of

learning of the modules of the training programme is presented on the following page.

Occupation and learning process 3

Monitoring of occupational she at workplace 3

Upper intermediate workplace english 3 Ikinyarwanda cy’intyoza 3

Working in a socially diverse environment 3 ICT at workplace 3

Professional ethics 3Techniques d’expression orale

et ecrite en francais3

Mawasiliano mbali mbali ya

kiofisi katika kiswahili3Proffesional ethics in accounting 4

Principles on VAT 5

Principles of budgeting 4

Principles of auditing 4

Principles of economics 4

Figure 2: Flowchart

Business organisation 3

Industrial attachment program (IAP) 30

Maintaining payroll system 4

Credit management 4

Processing payments of accounts payable 4

3. ASSESSMENT GUIDELINES

4.1 Assessment Methodology

To assess knowledge, practical, and application skills through a jury system of continuous

evaluation that encourages learners to display understanding of the principles in application to

set practical tasks and their attendant theory to assess self-learning.

4.2 Portfolio

A portfolio is a collection of learner work representing learner performance. It is a folder (or

binder or even a digital collection) containing the learner’s work as well as the learner’s

evaluation of the strengths and weaknesses of the work. Portfolios reflect not only work

produced (such as papers and assignments, direct demonstration, indirect demonstration,

products, documents), but also it is a record of the activities undertaken over time as part of

learner learning. The portfolio is meant to show learner growth, development, and

achievements in the education system. It also shows that you have met specific learning goals

and requirements. A portfolio is not a project; it is an ongoing process for the formative

assessment. The portfolio output (formative assessment) will be considered only as enough for

complementary and general modules. Besides, it will serve as a verification tool for each

candidate that he/she attended the whole training before he/she undergoes the summative

assessment for specific modules.

There are two types of assessment (Formative Assessment and Summative/Integrated

Assessment). Each assessment has its own rule for passing to be declared competent.

Formative Assessment

This is applied on all types of modules (e.g. Complementary, General and Specific modules)

A trainee to be competent for a formative module must have at least 70% on checked

items or “yes” in indicators (e.g. questions, indicators in the checklist)

Each trainee should be competent on all formative assessments to be declared competent

on that module

All formative assessment should be declared competent before taking the

Section

4

summative/integrated assessment

Summative/Integrated Assessment

All Summative/Integrated assessment should match with the content of the module in the

curriculum.

Summative/Integrated Assessment is always in practical, giving it as a theoretical type of

assessment is not acceptable.

The integrated situation provided in the curriculum is a sample of the assessment to be

carried out, the assessor has the role of developing a customized assessment referring to

the task to be carried out in the integrated situation in accordance with the environment

and the context in which they operate, but the integrated situation should stick on the

components of a task.

During Summative/Integrated assessment, assessor panel members should be three (3).

This Summative/Integrated assessment can be seen in specific modules and the Trainee

can be declared competent by the following rules:

For YES or NO scoring of indicators in Summative/Integrated Checklist

The trainee can be declared competent based on the assessment criteria and its respective

assessment indicators

Assessment Criteria Passing Line in the

assessment indicators

Quality of Process 90%

Quality of Product 100%

Relevance 90%

Rest of Criteria/ any other criteria 100%

(example: Safety)

Note: the Assessor should check if the 10% indicator (Quality of Process and Relevance) in

which the Trainee was not able to meet during Summative/Integrated Assessment should not

be among those indicators that can cause any hazard, or the one indicator that is performed

poorly where there is room for improvement.

1. During assessment, trainees with special needs (e.g. people with disability) should be

assisted accordingly.

2. Deputy School Manager in-charge of Studies, Class Teacher, and Trainer should consider

the status (competent/not yet competent) of trainees before delivering the next module

with pre-requisites.

3. Respect of flowchart particularly in considering the delivery of modules which has

prerequisite of a following/subsequent module is considered in issuing TVET certificate,

otherwise other modules can be given anytime.

4. All evidences during assessment (e.g. quiz, checklist, forms) should have a written form

that is compiled in the Trainer (source) and Trainee (result) portfolio. Portfolio is the

responsibility of School, Class Teacher, and Trainees. It should be given to trainees after

certification.

5. Industrial Attachment Program (IAP)

- All Trainees should finish and declared competent on all modules before taking IAP

module.

- Trainees should finish and declared competent on the 30 hours content of IAP

module written in the curriculum before they go to workplace or industry.

- The school should organize visit for all trainees in the workplace or industry to

confirm and assist IAP especially in filling up the logbook.

- An interview to the trainee should be conducted in the school after the IAP has

been completed and should be documented in the trainee portfolio.

- All completed logbooks should be part of the trainee portfolio.

C C M O L 0 0 1 - OCCUPATION AND LEARNING PROCESS

CCMOL001 Describe the occupation and learning process

RTQF Level: All Learning hours

Credits: 3 30

Sector: All

Sub-sector: All

Issue date: September, 2014

Purpose statement

This module is covered first in all qualifications. It allows the learner to get to know the other

participants to the training programme and to understand himself/herself as part of a team.

Also, the trainee will develop a comprehensive and clear vision of the occupation and the

training programme. The module will allow the participant to avoid mistakes of career guidance

and confirm or deny his/her choice from the start. The training and learning methods are

presented to the learner. This approach encourages greater motivation and, subsequently, a

better integration of various learning.

Learning assumed to be in place

Not applicable

Elements of competence and performance criteria

Learning units describe the essential outcomes of a competence.

Performance criteria describe the required performance needed to demonstrate achievement

of the learning unit.

By the end of the module, the trainee will be able to:

Elements of competence Performance criteria

1. Participate as part of a team and respect the rules of the training environment

1.1 Proper introduction of oneself 1.2 Appropriate integration in team 1.3 Appropriate participation in setting rules and adhere

to them

2. Explain the occupation and learning process

2.1 Proper description of the main/major elements of occupation

2.2 Adequate explanation about the one’s qualification

3. Respect the facilitation and apply learning methods

3.1 Proper engagement in active and participatory learning methods

3.2 Adequate description of the assessment procedures

4. Develop personal plans based on self-assessment practices

4.1 Proper identification of values, skills and interests 4.2 Proper assessment of values, skills and interests 4.3 Correct Setting of goals 4.4 Proper development of plans in order to reach the set

goals 4.5 Proper assessment of one’s learning style 4.6 Adequate identification of learning strategies

LU 1: Participate as part of a team and respect the rules of the training environment

1

Learning Outcomes:

1. Introduce oneself and get to know one another 2. Integrate in team 3. Participate in setting rules and adhere to them

6 Hours

Learning Outcome1.1: Introduce oneself and get to know one another

Introductions

Expectations about the training

Introduction Game Presentation of trainees’

expectations

- Trainer manual

Formative Assessment 1.1

The assessor may collect any of the following evidences and make judgements if the performance

criterion has been achieved.

Types of evidence Portfolio assessment tools

Performance criterion

Proper introduction of oneself

Resources Learning activities

Content

Checklist Score

Yes No

Observation

Learning Outcome 1.2: Integrate in team

Working as a team

Building trust

Games Group discussions

- Trainer manual





Checklist Score

Yes No

Observation


Appropriate integration in team

Resources Learning activities Content

Learning Outcome 1.3: Participate in setting rules and adhere to them

Rules of the classroom

Group responsibilities

Brainstorming Discussions Assign class tasks

- Trainer manual





Checklist Score

Yes No

Observation


Appropriate participation in setting rules and adhere to them


LU 2: Explain the occupation and learning process

2

Learning Outcomes:

1. Describe the main/major elements of occupation 2. Explain about the one’s qualification

12 Hours

Learning Outcome 2.1: Describe the main/major elements of occupation

Characteristics of the occupation

Place of the occupation in the sector

The impact/importance of the occupation in economic development

Working conditions

Group discussion Personal research Visit of a business in the

neighborhood

- Pictures of people in working situation

- Documents describing the occupation

- Documents describing the sector






Proper description of the main/major elements of occupation


Content

Checklist Score

Yes No

Observation

Learning Outcome 2.2: Explain about the one’s qualification

Rationale of the qualification

Content of the training programme (modules)

Duration Flowchart

Pathways (exit level & further learning)

Presentation of the timetable

Presentation of the classrooms and workshops

Presentation by the teacher Research Visits of the premises of the

school.

- Overview of the training programme

- Testimonies of people performing the occupation

- School year calendar - Timetable






Adequate explanation about the one’s qualification


Checklist Score

Yes No

Observation

LU 3: Respect the facilitation and apply learning methods

3

Learning Outcomes:

1. Engage in active and participatory learning methods 2. Describe the assessment procedures

2 Hours

Learning Outcome 3.1: Engage in active and participatory learning methods

Overview of the active and participatory teaching and learning methods

Experiential learning cycle

Experience sharing. Presentation by the trainer

- Trainer manual






Proper engagement in active and participatory learning methods


Checklist Score

Yes No

Observation

Learning Outcome 3.2: Describe the assessment procedures

Assessment procedures Timing Assessors/verifiers Assessment tools (portfolio

& integrated situation)

Presentation by the trainer - Assessment manual





Checklist Score

Yes No


Adequate description of the assessment procedures


Observation

LU 4: Develop personal plans based on self-assessment practices

4

Learning Outcomes:

1. Identify values, skills and interests 2. Assess values, skills and interests 3. Set goals 4. Develop plans 5. Assess one’s learning style

10 Hours

Learning Outcome 4.1: Identify values, skills and interests

Values, skills and interests

Relating values, skills and interests to the workplace

-






Proper identification of values, skills and interests


Checklist Score

Yes No

Observation

Learning Outcome 4.2: Assess values, skills and interests

Skills & qualities assessment

Acceptance of diversity, self-esteem & confidence

o Individual work o Exercise on we are all unique

- individual assessment checklist





Checklist Score

Yes No


Proper assessment of values, skills and interests


Observation

Learning Outcome 4.3: Set goals

SMART goals

Identification of goals Short term Long term

Process for setting and achieving goals:

Identifying steps Time frame Resources

o Group work o Tree drawing & interpretation o Discussion about displayed

pictures on setting & achieving goals

o Exercises on developing SMART goals

o Practical exercises on developing personal plans

- Trainer manual





Checklist Score

Yes No

Observation


Correct Setting of goals


Learning Outcome 4.4: Develop plans

SMART goals

Identification of goals Short term Long term

Process for setting and achieving goals:

Identifying steps Time frame Resources

o Group work o Tree drawing & interpretation o Discussion about displayed

pictures on setting & achieving goals

o Exercises on developing SMART goals

o Practical exercises on developing personal plans

- Trainer manual





Checklist Score

Yes No

Observation


Proper development of plans in order to reach the set goals


Learning Outcome 4.5: Assess one’s learning style

Types of learning styles

Determining one’s preferred way of learning

Strategies for using one’s learning style in workplace/school

o Paper folding activities o Completing self-assessment

learning style o Scenario based activities

- Trainer manual





Checklist Score

Yes No

Observation

Learning Outcome 4.6: Identify learning strategies


Proper assessment of one’s learning style






Checklist Score

Yes No

Observation

Reference books:

1. Work Readiness Training Programme – Trainer’s Manual, Akazi Kanoze – Youth Livelihoods Project.

2. Work Readiness Training Programme – Participant’s Manual, Akazi Kanoze – Youth Livelihoods Project.

o -


Adequate identification of learning strategies


C C M M S 5 0 1 - MONITORING OF OCCUPATIONAL SHE AT WORKPLACE

CCMMS501 Monitor Occupational SHE best practices

REQF Level: 5 Learning hours

Credits: 3 30

Sector: All

Sub-sector: All

Issue date: November, 2017

Purpose statement

This module describes the skills, knowledge and attitudes required to perform OSHE monitoring

systems taken as instruments used for measurement and analysis in the area of occupational

safety and health. They are commonly used to inform and guide government policy. Typically,

these systems are used to give an indication of the number of work accidents or occupational

diseases, or they might record information about places of work, or about the activities of the

organizations involved in ensuring good working conditions. Moreover, the module describes

the skills, knowledge and attitudes required to monitor occupational safety, health and security

policies and procedures. Finally, the learner learns how to advice and train all employees on

health and safety matters.


Not applicable







1. Conduct OSHE ( occupational safety

and health) monitoring

1.1 Proper checking of application of OSHE policies,

procedures and regulations

1.2 Proper monitoring of the use of PPEs

1.3 Proper monitoring the compliance of OSHE best

practice

2. Collect and analyze occupational

health, safety incidents report

2.1 Proper collection of data regarding OSHE incidents

2.2 proper analysis of OSHE data collected

2.3 Adequate elaboration of a compiled incident reports

2.4 Proper recommendation of safest way to do the job

3. Train all staff on occupational

health and safety matters

3.1 Appropriate provision of information and instructions

3.2 Appropriate training to all employees and supervisors

on OSHE standards/regulations

3.3 Proper evaluation of trained OSHE programs

LU 1: Conduct OSH (occupational safety and health) monitoring

1

Learning Outcomes:

1. Check if SHE policies, procedures and regulations are applied 2. Monitor use of PPEs 3. Monitor compliance of OSHE best practice

10 Hours

Learning Outcome1.1: Check if SHE policies, procedures and regulations are applied

SHE policies in accordance with the discipline

SHE regulations; Safety roles of employees

Responsibility of

administration

Incident reporting

Ventilation and air quality

First aid facilities

Hazard control in

workplace

Equipment and machinery

Emergency response plans

SHE standards;

Responsibility in working

place

Hazard identification and

risk Control

Making the working area

safe

o Brainstorming

o Documentary research

o Group discussion

Flipcharts

Markers

Flipcharts stand

Internet


Content





Written

Oral

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: Checking if OSHE policies, procedures and regulations are

applied

Checklist Score

Yes No

OSHE policies are checked

OSHE regulations are checked

OSHE standards are checked

Observation

Personnel protective

equipment

Health of employees

Facilities

Reporting of incidents and

accidents

Emergency preparedness

procedures


Proper checking of application of OSHE policies, procedures and regulations

Learning Outcome 1.2: Monitor use of PPEs

Types of PPEs to be used

according to the trade

Physical verification of

PPEs

Cleaning and storage of

materials, tools and

equipment

o Group discussion

o Practical exercise

Checklist

PPEs

Brushes

Store

Shelter

Shelves

Pen





Written

Oral

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: Monitoring the use of PPEs

Checklist Score

Yes No

List of PPEs to be used according to the trade is checked


Proper monitoring of the use of PPEs


Physical verification of PPEs is done

Cleaning and storage of materials, tools and equipments are checked

Observation

Learning Outcome 1.3: Monitor compliance of OSHE best practice

OSHE best practice

regulations

standards

Standards checklist to be

evaluated according to the

specific trade

o Brainstorming o Group discussion o Group work





Written

Oral

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: Monitoring the compliance of OSHE best practice


Proper monitoring the compliance of OSHE best practice


Checklist Score

Yes No

OSHE best practices are checked

List of standards to be evaluated according to the specific trade is checked

Observation

LU 2: Collect and analyze Occupational health, safety incidents report

2

Learning Outcomes:

1. Collect data regarding OSHE incidents 2. Analyze OSHE data collected 3. Elaborate compiled incident reports 4. Recommend safest way to do the job

10 Hours

Learning Outcome 2.1: Collect data regarding OSHE incidents

Steps of data collection; Consulting of incident

report documents Talk to people involved

or witnesses to the event

Site visit

Categories of incidents; Major accident

fatal permanent injury

Minor accident (injuries)

Near miss

o Small group discussions o Pair discussion o Brainstorming

- Reference books - Internet - Hand-outs - Didactic materials



Proper collection of data regarding OSHE incidents


Content




Written

Oral

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: Collecting data regarding OSHE incidents in working area

Checklist Score

Yes No

Steps of data collection are followed

Categories of incidents are identified

Observation

Learning Outcome 2.2: Analyze OSHE data collected

Root and causes of incident; Poor management

laziness stupidity forgetfulness negligence ignorance

Influencing factors associated with the work

environment individual physical abilities,

organization and its management

system Overload Poor procedures Inadequate training Low motivation

Impact of incidents




Social impact

loss of manpower

medical expenses Economic impact

poor production,

closer of the company

compensation

repairs Physical effects

permanent injuries,

loss of ability to handle materials,

persistent pain

headaches Psychological effects

anxiety,

depression





Written

Oral

Multiple choice True or false question Matching


Proper analysis of OSHE data collected

Performance

Sentence completion Ticking Expose (presentation) Task: Analyzing the OSHE data collected

Checklist Score

Yes No

Identification of root and causes of incident

Identification of impact of incidents

Observation

Learning Outcome 2. 3: Elaborate compiled incident reports

Type of incident reports; Monthly report Quarterly report Annual report

Categories of incidents; Major accident

fatal

permanent injury Minor accident (injuries) Near miss

Template of incidents







Adequate elaboration of a compiled incident reports



Written

Oral

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: Elaborating a compiled incident reports

Checklist Score

Yes No

Types of incident reports are identified

Categories of incidents are identified

Template of incidents is well filled

Observation

Learning Outcome 2. 4: Recommend safest way to do the job

Use of PPEs

Emergency preparedness procedures

hazard identification and risk control

making the working area safe

reporting of incidents and accidents

Training of employees





Proper recommendation of safest way to do the job





Written

Oral

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: Recommending the safest way to do the job

Checklist Score

Yes No

Use of adequate PPEs is recommended

Emergency Preparedness Procedures is recommended

Hazard Identification And Risk Control is recommended

Making The Working Area Safe is recommended

Reporting Of Incidents And Accidents is recommended

Training of employees is recommended

Observation

LU 3: Train all staff on occupational health and safety matters

3

Learning Outcomes:

1. Provide information and instructions 2. Train all employees and supervisors on OSHE

standards/regulations 3. Evaluate trained OSHE programs

10 Hours

Learning Outcome 3.1: Provide information and instructions

Brief description of:

An occupational health and safety

(OH&S) program

A policy statement

The program elements

Individual responsibility

Joint occupational health and

safety committee

Health and safety rules

Correct work procedures

Employee orientation

Training

Workplace inspections

Reporting and investigating

o Brainstorming

o Group work

o Discussion

- Reference books

- Internet

- Hand-outs

- Stories and

pictures


accidents/incidents

Emergency procedures

Medical and first aid

Health and safety promotion

Workplace specific items

Responsibilities of the staff:

Responsibilities of workers

Using personal protection

and safety equipment as

required by the employer.

Following safe work

procedures

Knowing and complying with

all regulations.

Reporting any injury or

illness immediately

Reporting unsafe acts and

unsafe conditions

Participating in joint health

and safety committees or as

the representative

Responsibilities of supervisor

Instructing workers to

follow safe work practices.

Enforcing health and safety

regulations.

Correcting unsafe acts and

unsafe conditions.

Ensuring that only

authorized, adequately

trained workers operate

equipment.

Reporting and investigating

all accidents/incidents.

Inspecting own area and

taking remedial action to

minimize or eliminate

hazards.

Ensuring equipment is

properly maintained

Promoting safety

awareness in workers

Responsibilities of management

Providing a safe and healthful

workplace.

Establishing and maintaining a

health and safety program.

Ensuring workers are trained

or certified as required.

Reporting accidents/incidents

and cases of occupational

disease to the appropriate

authority

Providing medical and first aid

facilities

Ensuring personal protective

equipment is available

Providing workers with health

and safety information

Supporting supervisors in their

health and safety activities

Evaluating health and safety

performance of supervisors





Written

Oral

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: Providing information and instructions on occupational health


Appropriate provision of information and instructions

and safety matters

Checklist Score

Yes No

A brief description of an occupational health and safety (OH&S) program is provided

A brief description of A policy statement is provided

A brief description of the program elements is provided

Responsibilities of the staff are described (workers, supervisor, Management staff)

Observation

Learning Outcome 3.2: Train all employees and supervisors on OSHE standards/regulations

Training on SHE regulations

Safety roles of employees

Responsibility of administration

Incident reporting

Ventilation and air quality

First aid facilities

Hazard control in workplace

Equipment and machinery

Emergency response plans

Training on SHE standards

Responsibility in working place

Hazard identification and risk

control

Making the working area safe

Personnel protective

equipment

Health of employees

o Brainstorming

o Group work

o Discussion

- Reference

books

- Internet

- Hand-outs

- Stories and

pictures






Written

Oral

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: Providing information on OSHE standards/regulations

Checklist Score

Yes No

A brief description of SHE regulations is provided

A brief description of SHE standards is provided

Observation

Learning Outcome 3.3: Evaluate trained OSHE programs

Facilities

Reporting of incidents and

accidents

Emergency preparedness

Procedures


Appropriate training to all employees and supervisors on OSHE

standards/regulations

Evaluation forms

Learning assessment Questions and responses, topic of discussion

Training impact assessment

o Brainstorming o Group work o Discussion

- Reference books - Internet - Hand-outs - Stories and

pictures





Written

Oral

Performance

Multiple choice True or false question Matching Sentence completion Ticking Expose (presentation) Task: Evaluating trained OSHE program

Checklist Score

Yes No

Evaluation forms are well developed

Learning assessment (Questions and responses, topic of discussion…) is well developed

Training impact assessment is well developed

Observation

Reference: 1. Occupational Risk Control : Predicting and Preventing the Unwanted by Viner,Derek , ISBN:

9781472419712, Publication Date: 2015


Proper evaluation of trained OSHE programs


http://www.ecu.eblib.com/patron/FullRecord.aspx?p=2004776

2. OSHA General Industry regulations Book, 29 CFR 1910 Paperback- July1,2014 y MANCOMM Inc.

(Author, Editor)

3. OH&S : a management guide by Richard Archer, Kerry Borthwick, Susanne Tepe. Publication

Date: 2009

4. G:\\Basic OH&S Program Elements OSH Answers.htm

5. https://www.rospa.com/occupational-safety/advice/training-matters/

6. https://www.3tonline.fi/incident-reporting

7. http://www.safety.uwa.edu.au/topics/plant/inspection

8. http://www.hse.gov.uk/statistics/causdis/index.htm

9. https://www.ccohs.ca/oshanswers/hsprograms/job-haz.html

https://ecu.on.worldcat.org/oclc/271786642?databaseList=638

https://www.rospa.com/occupational-safety/advice/training-matters/

https://www.3tonline.fi/incident-reporting

http://www.safety.uwa.edu.au/topics/plant/inspection

http://www.hse.gov.uk/statistics/causdis/index.htm

https://www.ccohs.ca/oshanswers/hsprograms/job-haz.html

C C M S E 5 0 1 - WORKING IN A SOCIALLY DIVERSE ENVIRONMENT

CCMSE501 Work in a socially diverse environment


Credits: 3 30

Sector: All

Sub-sector: All

Issue date: October, 2017

Purpose statement

This module describes the skills, knowledge and attitude required to be able to successfully

work in a socially diverse environment. The module will allow the participant to develop ways

of communicating with customers and colleagues from diverse backgrounds and

accommodating cultural differences. Furthermore, this module will enable the trainee to be

able to identify issues that may cause conflict or misunderstanding in the workplace because of

the cultural differences, find ways of resolving them and/or referring them to appropriate

individuals or bodies.


Not applicable







5. Communicate with customers and colleagues from diverse backgrounds.

1.1 Adequate Valuing customers and colleagues from different cultural groups and treating them with respect and sensitivity.

1.2 Adequate Taking into consideration cultural differences in all verbal and non-verbal communication and overcoming language barriers.

1.3 Proper obtaining assistance from colleagues, reference books or outside organizations when required.

6. Address cross-cultural misunderstandings

2.3 Proper identification of issues that may cause conflict or misunderstanding in the workplace.

2.4 Adequate consideration of possible cultural differences when difficulties or misunderstandings occur.

2.5 Appropriate referring of problems and unresolved issues to the appropriate team leader or supervisor for follow-up.

LU 1: Communicate with customers and colleagues from diverse backgrounds

1

Learning Outcomes:

1. Value customers and colleagues from different cultural groups and treat them with respect and sensitivity.

2. Take into consideration cultural differences in all verbal and non-verbal communication and overcome language barriers.

3. Obtain assistance from colleagues, reference books or outside organisations when required. 12 Hours

Learning Outcome1.1: Value customers and colleagues from different cultural groups and

treat them with respect and sensitivity

Treating different groups effectively

forms of address

levels of formality or informality

observance of special religious, feasts or other celebratory days

customs, beliefs and values

Product preferences

o Role play o Individual work o Group discussion o Large group discussion o Brainstorming

- Reference books - Role play scenario - Online materials - Specialised

materials



Adequate Valuing customers and colleagues from different cultural groups and

treating them with respect and sensitivity.


Content




Written

Oral

Performance

Multiple choice True or false question Ticking Expose (presentation) Role play

Checklist Score

Yes No

Effective treatment of different groups

Observation

Learning Outcome 1.2: Take into consideration cultural differences in all verbal and non-

verbal communication and overcome language barriers.

Verbal and non-verbal communication:

varied cultural interpretation of non-verbal behaviour and gestures

personal grooming, including dress and hygiene habits

language spoken

language written

Overcoming language barriers:

meet, greet and farewell customers

give simple directions

give simple instructions

answer simple enquiries

o Brainstorming o Role play o Individual work

- Reference books - Role play scenario - Online materials






Written

Oral

Performance


Checklist Score

Yes No

Consideration of cultural differences through verbal and non-verbal communication

Overcoming language barriers

Observation

Learning Outcome 1.3: Obtain assistance from colleagues, reference books or outside

organisations when required

prepare for, serve and assist customers

describe goods and services

Partnerships for efficient communication

interpreter services

diplomatic services

local cultural

o Group discussion o Individual work o Large group discussion

- Reference books - Online materials - Specialised materials



Adequate Taking into consideration cultural differences in all verbal and non-

verbal communication and overcoming language barriers.





Written

Oral

Multiple choice True or false question Ticking Expose (presentation)

Checklist Score

Yes No

Partnerships for efficient communication

Observation

organizations

appropriate government agencies

educational institutions

Disability advocacy groups.


Proper obtaining assistance from colleagues, reference books or outside

organizations when required.

LU 2: Address cross-cultural misunderstandings

2

Learning Outcomes:

1. Identify issues that may cause conflict or misunderstanding in the workplace.

2. Consider possible cultural differences while resolving difficulties or misunderstandings at workplace.

3. Referring problems and unresolved issues to the appropriate team leader or supervisor for follow-up. 18 Hours

Learning Outcome 2.1: Identify issues that may cause conflict or misunderstanding in the

workplace

Cultural differences

Causes of conflict

race

language

special needs

disabilities

gender

age

roles,

emotions,

misinformation

misinterpretation

values

o Individual work o Group discussion o Large group discussion o Brainstorming

- Reference books - Online materials - Specialised materials



Content




Written

Oral

Multiple choice True or false question Ticking Expose (presentation)

Checklist Score

Yes No

Demonstration of knowledge about cultural differences

Identification of issues that may causes conflict at workplace

Observation

Learning Outcome 2.2: Consider possible cultural differences while resolving difficulties or

misunderstandings at workplace



Proper identification of issues that may cause conflict or misunderstanding in the

workplace.

Settlement of misunderstandings

greetings

key phrases

customs

protocol,

business practices

what is done for fun

appreciation of cultural difference

Avoidance to compromise own values

being accommodating

Different Communication Styles

Different Attitudes Toward Conflict

Different Approaches to Completing Task

Different Decision-Making Styles

Different Attitudes Toward Disclosure

o Role play o Group discussion o Large group discussion o Individual work

- Reference books

- Role play scenario

- Online materials

- Specialised materials





Written

Oral

Performance


Checklist Score

Yes No

Settlement of misunderstandings


Adequate consideration of possible cultural differences when difficulties or

misunderstandings occur.

Observation

Learning Outcome 2. 3: Referring problems and unresolved issues to the appropriate team

leader or supervisor for follow-up

Raising issues

informal communication

informal meeting

Mediation

formal communication

formal writing

formal meetings

work ethics

o Role play o Individual task o Group work o Large group discussion

- Reference books - Role play scenario - Online materials - Specialised

materials





Written

Oral

Performance


Checklist Score

Yes No

Raising issues to the appropriate level at workplace


Appropriate referring of problems and unresolved issues to the appropriate

team leader or supervisor for follow-up.


Observation

Reference books:

1. Axtell, R. E., & Parker Pen Company. (1993). Do’s and taboos around the world. New York: Wiley.

2. House, R. J., & Global Leadership and Organizational Behavior Effectiveness Research Program. (2004). Culture, leadership, and organizations: The GLOBE study of 62 societies. Thousand Oaks, CA: Sage Publications.

3. Meyer, E. (2014). The culture map: Breaking through the invisible boundaries of global business. Public Affairs.

4. Schwartz, S. (2006). A theory of cultural value orientations: Explication and applications. Comparative Sociology, 5, 137-182.

C C M P E 5 0 1 - PROFESSIONAL ETHICS

CCMPE501 Apply professional ethics


Credits: 3 30

Sector: All

Sub-sector: All


Purpose statement

This particular module describes the skills, knowledge and attitude required for the trainee to apply

professional conduct at workplace.


Not applicable







1. Apply human values 1.1. Adequate valuation of human right.

1.2. Adequate promotion of integrity

1.3. Convenient valuation of time

1.4. Careful variety of moral issues

2. Respect engineering ethics 2.1. Appropriate application of rules and regulations of the work.

2.2. Adequate application of credible management of the work.

2.3. Adequate team spirit at the work.

3. Apply safety 3.1. Proper risk analysis

3.2. Convenient personal safety precautions

3.3. Adequate respect of hygienic rules

LU 1: Apply human values

1

Learning Outcomes:

1. Valuate human right 2. Promote integrity 3. Valuate time 4. Analyse variety of moral issues

7 Hours

Learning Outcome1.1: Valuate human right

Human Right Issues Privacy Independence Security Right to vote Medication Education Employment Promotion Leave( Holydays)

Intellectual Property Right

Confidentiality

o Brainstorming on Human Right Issues, Intellectual Property Right and Confidentiality

o Group Discussion on Human Right Issues, Intellectual Property Right and Confidentiality

o Demonstration by video/ Picture of Human right issues

- Books - World Health

Organization Reports - Notebook - Pen - Workshop - Whiteboard/ Black board - Marker pen - Chalks - Projector - Pictures - Computer



Adequate valuation of human right.


Content

Assessor may collect among the following evidences and make judgements on whether the

performance criterion has been achieved.


Written evidence

Oral evidence

Multiple choice exercises

Essay

Matching exercise Exercises

True or false questioning

Sentence completion

Checklist Score

Yes No

Privacy

Independence

Security

Right to vote

Medication

Education

Employment

Promotion

Leave( Holydays)

Observation

Learning Outcome 1.2: Promote integrity

Civic Virtues Tax Compliance Environmental Protection Self reliance Honesty

Respect for others

o Brainstorming on Civic Virtues o Group Discussion on Civic Virtues o Role play on Civic Virtues o Sketches on Civic Virtues o Site visit on environmentally

Protected areas

- Books - Environmental reports

( National and International)

- Notebook - Pen - Workshop - Whiteboard/ Black

board


- Marker pen - Chalks - Projector - Pictures - Computer





Written evidence

Oral evidence


Essay

Merging Exercises


Sentence completion

Checklist Score

Yes No

Tax Compliance

Environmental Protection

Self-reliance

Honesty

Observation


Adequate promotion of integrity

Learning Outcome 1.3: Valuate time

Preparation of Agenda Agenda of Meeting Personal Agenda

o Brainstorming on preparation of Agenda

o Group Discussion on preparation of Agenda

o Practical exercise on preparation of Agenda

- Books - Agenda of some meetings - Personal Agenda - Notebook - Pen / Pencil - Workshop - Whiteboard/ Black board - Marker pen - Chalks - Projector - Pictures - Computer





Written evidence

Oral evidence


Essay

Merging Exercises


Sentence completion

Checklist Score

Yes No

Agenda of Meeting

Personal Agenda

Observation


Convenient valuation of time


Learning Outcome 1.4: Analyse variety of moral issues

Reason of Behaving Unethically

Resource Crunch Opportunity Attitude

o Brainstorming on Reason of Behaving Unethically

o Group Discussion on Reason of Behaving Unethically

- Books - Chocks - Blackboard





Written evidence

Oral evidence


Essay

Merging Exercises


Sentence completion

Checklist Score

Yes No

Resource Crunch

Opportunity

Attitude

Observation


Careful analysis of variety of moral issues


LU 2: Respect engineering ethics

2

Learning Outcomes:

1. Apply rules and regulations of the work. 2. Apply credible management of the work. 3. Work with team spirit

15 Hours

Learning Outcome 2.1: Apply rules and regulations of the work.

Different Professional rules and regulations Public Building

regulations Human Settlement

Policies

Labor Code National International

o Brainstorming on Professional rules and regulations and Labor Code

o Group Discussion on Professional rules and regulations and Labor Code

o Demonstration by video/ on Professional rules and regulations and Labor Code

- Books - Notebook - Pen - Workshop - Whiteboard/ Black board - Marker pen - Chalks - Projector - Pictures - Computer





Appropriate application of rules and regulations of the work.


Content


Written evidence

Oral evidence


Essay

Merging Exercises


Sentence completion

Checklist Score

Yes No

Public Building regulations

Human Settlement Policies

Observation

Learning Outcome 2.2: Apply credible management of the work.

Ethical theories about Right Action Utilitarian Theory Duty Ethics The virtue Theory Self- realization ethics Justice (Fairness) theory

o Brainstorming on ethical theories about Right Action

o Group Discussion on ethical theories about Right Action

- Books - Notebook - Pen - Workshop - Whiteboard/ Black

board - Marker pen - Chalks - Projector - Computer



Adequate application of credible management of the work





Written evidence

Oral evidence


Essay

Merging Exercises


Sentence completion

Checklist Score

Yes No

Utilitarian Theory

Duty Ethics

The virtue Theory

Self- realization ethics

Justice (Fairness) theory

Observation

Learning Outcome 2. 3: Work with team spirit

Cooperation

Empathy Understanding Others Service Orientation Uplift others Leveraging diversity Political awareness

o Brainstorming on cooperation and empathy

o Group Discussion on cooperation and empathy

- Books - Notebook - Pen - Workshop - Whiteboard/

Black board - Marker pen - Chalks - Projector - Computer






Written evidence

Oral evidence


Essay

Merging Exercises


Sentence completion

Checklist Score

Yes No

Understanding Others

Service Orientation

Uplift others

Leveraging diversity

Political awareness

Observation


Adequate team spirit at the work.

LU 3: Apply safety

3

Learning Outcomes:

1. Analyse risk 2. Apply personal safety precautions 3. Respect hygienic rules

8 Hours

Learning Outcome 3.1: Analyse risk

Analytical Methods for Risk Analysis Scenario Analysis Failure Mode and Effect Analysis Fault-tree Analysis Event-tree Analysis Human Error

o Brainstorming on analytical Methods for Risk Analysis

o Group Discussion on analytical Methods for Risk Analysis

- Books - Notebook - Pen - Workshop - Whiteboard/ Black

board - Marker pen - Chalks - Projector - Computer





Proper risk analysis



Written evidence

Oral evidence


Essay

Merging Exercises


Sentence completion

Checklist Score

Yes No

Scenario Analysis

Failure Mode and Effect Analysis

Fault-tree Analysis

Event-tree Analysis

Human Error

Observation

Learning Outcome 3.2: Apply personal safety precautions

Safety and Risk

Saving Endangered Lives ( Occupational hazards)

Safe Exit

o Brainstorming on Application of personal safety precautions

o Group Discussion on Application of personal safety precautions








Written

evidence

Oral evidence


Essay

Merging Exercises


Sentence completion

Checklist Score

Yes No

Observation

Learning Outcome 3.3: Respect hygienic rules

Maintenance of Hygiene

Importance of PPE

o Brainstorming on Maintenance of Hygiene and Importance of PPE

o Group discussion on Maintenance of Hygiene and Importance of PPE





Convenient personal safety precautions





Written evidence

Oral evidence


Essay

Merging Exercises


Sentence completion

Checklist Score

Yes No

Maintenance of Hygiene

Observation


Adequate respect of hygienic rules

Reference books:

1. R.S.Naagarazan 2006, Professional Ethics and Human Values, NEW AGE INTERNATIONAL

PUBLISHERS, India

2. GordanaDodig-Crnkovic 2004, Professional Ethics in Science and Engineering,DEPARTMENT OF

COMPUTER SCIENCE AND ENGINEERINGMÄLARDALEN UNIVERSITY

3. Vee, C. and Skitmore, R.M. (2003) Professional ethics in the construction industry. Engineering

Construction and Architectural Management 10(2):pp. 117-127. Copyright 2003 Emerald.

4. AAT Code of Professional Ethics – Version 2.0 January 2014

C C M B O 5 0 1 - BUSINESS ORGANISATION

CCMBO501 Organize a business


Credits: 3 30

Sector: All

Sub-sector: All


Purpose statement

This module covers the skills, knowledge and attitude to organise a business which is linked to

organisational strategic outcomes and facilitates the achievement of service delivery. The module will

allow the learner. Identify activities to be accomplished before real business operations, create a

productive working environment, run real business operations and monitor and evaluate the business.


Business plan development







1. Identify activities to be accomplished

before real business operations

1.1 Proper verification of business start-up

requirements

1.2 Accurate recruiting of employees in line with task

requirements

1.3 Effective performing purchasing of business

requirements in line with business plan

2. Create a productive working

environment

2.1 Accurate setting business ethical conduct

2.2 Effective assigning of responsibilities in accordance

with organisation structure

2.3 Permanent matching personal characteristics with

business requirements

2.4 Proper maintain good relationship with customers

and suppliers

3. Run real business operations 3.1 Proper setting of short-term business goals

3.2 Accurate optimizing the utilization of available

resources

3.3 Regular employing targeted promotional and

marketing campaigns

4. Monitor and evaluate the business 4.1 Clear preparation of a daily report of business

activities

4.2 Regular organization of employee’s meeting in

accordance with customer’s inquiries and needs

4.3 Regular consultation of business plan

LU 1: Identify activities to be accomplished for real business operations

1

Learning Outcomes:

1. Verify business start-up requirements 2. Recruit employees in line with task requirements 3. Perform purchasing of business requirements in line with business

plan

5 Hours

Learning Outcome1.1: Verify business start-up requirements

Meaning of business requirements

Steps of business requirements estimation

Business location

Working place layout

Office equipment

Office furniture

Raw materials for initial storage

Production equipment and machinery

Production consumables

Start-up finances Quantity of financial

needs Sources finances Allocation of finance

Brainstorming Questions and answers Story telling Problem solving Role play Practical exercise

Flipchart Marker pen Internet Reference books Case studies Scenarios Post note


Content

resources





Written evidence Product evidence

Essay& Cases study

True or false question A produced start up plan

Checklist Score

Yes No

Steps of business requirements estimation

Business location

Raw materials for initial storage

Observation

Learning Outcome 1.2: Recruit employees in line with task requirements



Proper verification of business start-up requirements

Meaning of employee recruitment

Functions of employees recruitment Job design and

development Identifying and seeking

candidates Receiving and tracking

applicants Reference and

background checks Testing Interview Evaluation and hiring

Principles of strategic employee recruitment

Factors influencing employees recruitment Internal factors

Budget constraints Expected or trend of

employee separations Production levels Sales increases or

decreases Global expansion plans

External factors

Changes in technology Changes in laws Unemployment rates Shifts in population Shifts in urban, suburban,

and rural areas Competition

Recruitment process Staffing plans and

forecasting Write the job description

and job specifications. Confirm job analysis Have a bidding system to

recruit and review internal candidate qualifications for possible promotions.

Brainstorming Questions and answers Story telling Problem solving

Flipchart Marker pens Pens Internet Reference books Case studies Scenarios Employee recruitment template

Determine the best recruitment strategies for the position.

Implement a recruiting strategy.





Oral evidence

Prodiuct evidence

Observation checklist Number of employees recruited

Checklist Score

Yes No

Functions of employees recruitment

Principles of strategic employee recruitment

Factors influencing employees recruitment

Recruitment process

Observation

Learning Outcome 1.3: Perform purchasing of business requirements in line with business plan



Accurate recruiting of employees in line with task requirements

Meaning of purchasing

Purpose of purchasing

Types of purchasing Centralised purchasing Decentralised purchasing

Principles of purchasing Right price Right quality Right quantity Right time Right place

Purchasing procedures Meaning Steps involved in

purchasing procedures

Documents used in purchasing procedures. Material requisition form Inquiry Reply Purchase order Advice note Delivery note Invoice Credit status inquiry Debit note Credit note Receipt Statement of account

Meaning of suppliers

Factors influencing choice of effective suppliers

Brainstorming Questions and answers Story telling Problem solving

Flipchart Marker pens Pens Internet Reference books Case studies Scenarios Template of documents used in purchasing process






Effective performing purchasing of business requirements in line with business

plan

Written evidence


Essay& Cases study

True or false questioning Sentence completion

Checklist Score

Yes No

Purpose of purchasing

Types of purchasing

Principles of purchasing

Purchasing procedures

Documents used in purchasing procedures

. Factors influencing choice of effective suppliers

Observation

LU 2: Create a productive working environment

2

Learning Outcomes:

1. Set business ethical conduct 2. Assign responsibilities in accordance with organisation structure 3. Match personal characteristics with business requirements 4. Maintain good relationship with customers and suppliers

7 Hours

Learning Outcome 2.1: Set business ethical conduct

Define term ethical conduct

Objectives of ethical conduct in a business

Rules and regulations of the business Positive attitude

required to business members

sanctions proposed by the law in business

Types of unethical behavior in a business Mistreating Employees Financial Misconduct Misrepresentation

Techniques of encouraging a positive ethical behaviour in business Rewards Expectations Training Policies

Oral presentation Brainstorming Questions and answers Practical exercise

Flipchart Marker pen Pen Internet Reference books Case studies Business plan templateIncluding questions that guiding trainee to write a business plan


Content

Ways to address address unethical behaviour at the workplace

Methods of handling unethical conduct in business

Importance of positive ethical conduct in the business





Written evidence Oral evidence


Essay& Cases study


Problem solving

Observation checklist

Checklist Score

Yes No

Objectives of ethical conduct in a business

Rules and regulations of the business

Types of unethical behavior in a business

Techniques of encouraging a positive ethical behaviour in business

Ways to address unethical behaviour at the workplace

Methods of handling unethical conduct in business

Importance of positive ethical conduct in the business

Observation


Accurate setting business ethical conduct

Learning Outcome 2.2: Assign responsibilities in accordance with organisation structure

Meaning of responsibilities assignment in business

Attribution of responsibilities Estimation of volume of task Determination of task’s

requirements Allowing time to the volume of

task

Responsibility assignment matrix RAC (Responsible, Accountable,

Consulted and Informed).








:


Essay& Cases study


Sentence completion


Checklist Score

Yes No

Attribution of responsibilities


Effective assigning of responsibilities in accordance with organisation structure


Responsibility assignment matrix

Observation

Learning Outcome 2. 3: Match personal characteristics with business requirements

Self assessment of time management practices Defining tool of

assessment Self Assessment Measuring gap between

personal characteristics and business requirements

Defining strategies to eliminate gaps

Self assessment in motivating employees practices Defining tool of




Self assessment in financial practices Defining tool of







Self assessment in inventory practices Defining tool of









Multiple choice exercises Essay& Cases study


Sentence completion Observation checklist

Checklist Score

Yes No

Self assessment of time management practices

Self assessment in motivating employees practices

Self assessment in financial practices

Self assessment in inventory practices

Observation


Permanent matching personal characteristics with business requirements

Learning Outcome 2. 4: Maintain good relationship with customers and suppliers

Meaning of a term relationship in a business

Purpose of maintaining a good relationship with customers and suppliers

Methods used to Maintain good relationship with: customers suppliers

Importance of maintaining good customers and suppliers relationship to the business: With customers With suppliers

Ways to address: Customer complaints Suppliers complaints

Manual procedures for business operations as tool for maintain customer and suppliers relationship.





Oral evidence Written evidence


Essay& Cases study


Sentence completion



Proper maintaining of good relationship with customers and suppliers


Checklist Score

Yes No

Purpose of maintaining a good relationship with customers and suppliers

Methods used to Maintain good relationship

Importance of maintaining good customers and suppliers relationship

Ways to address: Customer complaints Suppliers complaints

Manual procedures for business operations as tool for maintain customer and suppliers relationship.

Observation

LU 3: Run real business operation

3

Learning Outcomes:

1. Set of short-term business goals 2. Optimize the utilization of available resources 3. Employ targeted promotional and marketing campaigns

4 10 Hours

Learning Outcome 3.1: Set of short-term business goals

Defining business goals

Categorization of business goals

Long-term goals Medium goals Short-term goals

Setting business: Long-term goals Medium goals Short-term goals


Flipchart Marker pen Pen Internet Reference books Case studies Risk analysis template



Proper setting of short-term business goals






Multiple choice exercises Essay& Cases study


Sentence completion


Checklist Score

Yes No

Categorization of business goals

Setting business: Long-term goals Medium goals Short-term goals

Observation

Learning Outcome 3.2: Optimize the utilization of available resources

Meaning of business resources

Types of business resources Financial resources Assets Human resources Technological resources

Purpose of optimizing the utilisation of available resources

Methods to optimise utilisation of

Brainstorming on identifying meaning of key words Oral presentation Demonstration of contingency plan samples Group discussion Documentary research Internet research Practical exercise on identifying

Flipchart Markers Pen Internet Reference books Case studies Business plan Computer


available resources

Methods used to control utilisation of resources: Procedures of using resources Targeted result Anticipated emergencies in

planning Inventory planed

Importance of optimizing available resources for: Employees Business owners Business stakeholders

risk to be covered by a contingency plan







Essay& Cases study



Checklist Score

Yes No

Types of business resources

Purpose of optimizing the utilisation of available resources

Methods to optimise utilisation of available resources

Methods used to control utilisation of resources:

Importance of optimizing available resources

Observation


Accurate optimizing the utilization of available resources

Learning Outcome 3.3: Employ targeted promotional and marketing campaigns

Product promotion Meaning Aspects of product promotion

Advertising product or brand Generating sales Creating brand loyalty

Elements/tools/piece of promotional mi/plan

Public relations/publicity Advertising Sales promotion Personal selling Direct marketing

Promotional strategies

Get the most out of social media

Generate conversation with swag

Offer incentives with targeted landing pages

Appeal locally and create an event

Boost your brand with education

Establishing promotional

mix/plan

Marketing campaign Meaning Aspects of marketing campaign

Components of marketing campaign

Marketing Offer Creation Goal Setting Landing Page

Brainstorming on identifying meaning of key words Oral presentation Demonstration of contingency plan samples Group discussion Documentary research Internet research Practical exercise on defining contingency plan

Flipchart Markers Pen Internet Reference books Case studies Role play scenarios Business plan Computer


Drive Traffic Lead Nurturing End & Analyze Your Campaign Views Leads Customers

Marketing campaign strategy

Clear & concise calls-to-action.

Hyper-target to a niche Audience.

Create a story that speaks to all Medias.

Make it easy to Share. Inspire interaction. Use a memorable and repeatable Spokesperson.







Essay& Cases study True or false questioning

Sentence completion



Regular employing targeted promotional and marketing campaigns

Checklist Score

Yes No

Product promotion: Aspects of product promotion

Elements/tools/piece of promotional plan

Promotional strategies

Establishing promotional mix/plan of marketing campaign

Aspects of marketing campaign

Observation

LU 4: Monitor and evaluate the business

4

Learning Outcomes:

1. Prepare a daily report of business activities 2. Organize employee’s meeting in accordance with customer’s

inquiries and needs 3. Consult to business plan

8 Hours

Learning Outcome 4.1: Prepare a daily report of business activities

Meaning of business daily report

Purpose of business daily report

Format of daily report of business activities

Importance of business daily report to the business

Brainstorming on present the business plan Demonstration on present the business plan Practical exercise on present the business plan

Flipchart Markers Pen Internet Reference books Case studies play scenarios Computer





Clear preparation of a daily report of business activities



Written evidence


Essay& Cases study


Checklist Score

Yes No

Meaning of business daily report

Purpose of business daily report

Format of daily report of business activities

Importance of business daily report to the business

Observation

Learning Outcome 4.2: Organize employee’s meeting in accordance with customer’s inquiries

and needs

Meaning of effective employees’ meeting

Purpose of employee’s meeting

Meaning of customer inquiries and needs

Ways of gathering customer’s inquiries and needs

Steps of effective employee’s meeting

Setting meeting objectives

Preparing meeting requirements

Running employee’s meeting

Ways to make employee

Brainstorming on communication of business plan, strategy and outcomes Role play on communication of business plan, strategy and outcomes

Flipchart Markers Pen Internet Reference books Case studies scenarios Computer Internet


meeting more engaging Facilitate

brainstorming session Stand up Set meeting goals

together Offer incentives and

rewards Set a clear framework

in advance






Multiple choice

exercises

Essay& Cases study



Checklist Score

Yes No

Meaning of customer inquiries and needs

Ways to make employee meeting more engaging

Purpose of employee’s meeting

Ways of gathering customer’s inquiries and needs

Steps of effective employee’s meeting

Observation


Regular organization of employee’s meeting in accordance with customer’s

inquiries and needs

Learning Outcome 4.3: Consult to business plan

Purpose of business plan for the business

Purpose of consulting business plan during a business operations

Critical part of the business to be considered while running business

Identification of what to be consulted in your business plan

Using business plan as tool

Brainstorming on importance of presenting business plan. Role play on importance of presenting business plan.

Internet Reference books Case studies scenarios Computer Internet





Oral evidence Product evidence

Proposed tools: Observation checklist A produced consultation plan

Checklist Score

Yes No

Purpose of consulting business plan during a business operations

Critical part of the business to be considered while running business

Identification of what to be consulted in your business plan

Using business plan as tool


Regular consultation of business plan


Observation

Reference books:

Omagor, P. a. (2010). Entrepreneurship education for advanced level students.

Ssempijja, M. (2011). Entrepreneurship education for advanced level and business institutions, third

edition. Uganda: Kyambogo University.

SANGSTER, F. W. (2005). Bussiness accounting, tenth edition. UK: Pearson Education Limited.

Read more: http://www.businessdictionary.com/definition/breakeven-point.html

C C M I A 5 0 1 - INDUSTRIAL ATTACHMENT PROGRAM (IAP)

CCMIA501 Integrate workplace


Credits: 30 300

Sector: All

Sub-sector: All


Purpose statement

This module describes the skills, knowledge and attitudes required to integrate the

students/internee in workplace for an industrial attachment program or employment. The

module will allow the learner to demonstrate supervisory skills at the workplace get briefed on

industrial attachment program and develop one’s competences on the workplace.


All the modules covered







7. Demonstrate supervisory skills 1.4 Proper exploration of industrial attachment policy. 1.5 correct identification of labor contracts 1.6 Proper identification of supervisor’s roles and

responsibilities. 1.7 correct preparation of technical report as supervisor 1.8 Appropriate filing of work related documents.

8. Get briefed on industrial attachment program

2.6 Proper setting of industrial attachment goals. 2.7 Proper description of IAP documents 2.8 Clear explanation on how IAP assessment is

conducted.

9. Develop one’s competences on the workplace

3.1 Expected competencies are fully developed. 3.2 Trainee logbook is completely and well filled. 3.3 Proper description of gained work experience.

LU 1: Demonstrate supervisory skills

1

Learning Outcomes:

1. Explore industrial attachment policy. 2. Identify labor contracts 3. Identify supervisor’s roles and responsibilities. 4. Prepare a technical report as supervisor 5. File work related documents.

10 Hours

Learning Outcome1.1: Explore industrial attachment policy

National workplace policies and procedures.

International workplace policies and procedures.

o Group work on national workplace policies and procedures.

o Research on workplace policies and procedures in different countries

o Asking questions o Large group discussion

- Text books - Notebooks - Pens - Chalkboard - Hand out






Proper exploration of industrial attachment policy.


Content

Written

Oral

Essay (short responses and extended responses) Expose (presentation)

Checklist Score

Yes No

Industrial attachment policies

Definitions of labor contract

Types of labor contract

Differences among labor contracts

Observation

Learning Outcome 1.2: Identify labor contracts

Utility of different embroidery material, equipment and tools

- Collection of materials and tool

- Observation of materials, tools, and equipment

- Group discussion on utility of different embroidery material, equipment and tools

See Learning Outcome 1.1





Written evidence Multiple choice


Correct identification of labor contracts


Oral evidence

True or false question Matching Sentence completion Essay (short responses and extended responses

Expose (presentation)

Checklist Score

Yes No

Observation

Learning Outcome 1.3: Identify supervisor’s roles and responsibilities

Supervisor’s roles and responsibilities.

Coach Mentor Advocate for

organization Advocate for

employee

o Small group work o Individual work o Large group discussion o Pair work o Asking questions







Proper identification of supervisor’s roles and responsibilities.


Written evidence

Oral evidence

Essay (short responses and extended responses) Multiple choice True or false question Matching Sentence completion Expose (presentation) Question and answer

Checklist Score

Yes No

Possible roles and responsibilities of supervisor

Observation

Learning Outcome 1.4: Prepare a technical report as supervisor

Steps in making technical report

Gather the necessary information about professional activities

Explain the work you have done

Mention any problems you encountered and explain how you solved them

Specify what you hope to accomplish next workday.

o Research on steps in making technical report

o Asking questions o Small group work o Large group discussion







Written evidence

Product evidence

(Check list)

Essay (short responses and extended responses)

Checklist Score

Yes No

Well prepared Technical report

Observation

Learning Outcome 1.5: File work related documents

Different ways to file documents in a filing cabinet Alphabetical Category Date Numerical Combination

Considerations in filing technics

o Group work on different ways to file documents

o Individual work o Large group discussion o Asking questions

- Text books - Notebooks - Pens - Chalkboard - Hand out on different ways to

file documents




Correct preparation of technical report as supervisor




Written evidence

Product evidence

Essay (short responses and extended responses)

Checklist Score

Yes No

Completed checklist on documents filing

Different ways to file documents

Observation


Appropriate filing of work related documents.

LU 2: Get briefed on industrial attachment program

2

Learning Outcomes:

1. Set industrial attachment goals 2. Describe IAP documents 3. Explain how IAP assessment is conducted

5 Hours

Learning Outcome 2.1: Set industrial attachment goals

Goals of industrial attachment

o Group discussion on the IAP goal

o Research on the IAP goals o Asking questions o Individual work on the setting

of own IAP goals

- Hand out on industrial attachment goals.

- Text books - Notebooks - Pens - Chalkboard





Written evidence

Oral evidence

Essay (short responses /extended responses) Multiple choice True or false question Question and answer


Proper setting of industrial attachment goals


Content

Checklist Score

Yes No

List of possible industrial attachment goals

Observation

Learning Outcome 2.2: Describe IAP documents.

IAP Logbooks: IAP list of competencies to be

developed IAP attendance sheet IAP agreement IAP report form IAP Evaluation form IAP interview form

o Presentation by trainees and trainer

o Small group work on the interpretation of IAP logbooks

o Exercise on the completion of IAP logbooks

o Asking questions o Guided learning on how to

complete IAP logbooks

- Logbooks -





Written evidence

Performance evidence

Multiple choice True or false question Question and answer


Proper description of IAP documents


Checklist Score

Yes No

Essential elements of IAP documents

Observation

Learning Outcome 2. 3: Explain how IAP assessment is conducted.

Written tests

Performance evidence(marked by company supervisor)

Respond to interview questions

o Presentation by trainees and trainer

o Discussion on IAP assessment is conducted

o Asking questions

- Vocational tools - Task sheets -





Written evidence

Oral evidence

Essay (short responses /extended responses) Expose (presentation)

Checklist Score

Yes No


Clear explanation on how IAP assessment is conducted


Explanation of IAP procedures

Observation

LU 3: Develop one’s competences on the workplace

3

Learning Outcomes:

1. Develop competencies related to one’s field. 2. Fill Trainee logbook. 3. Describe gained work experience

285 Hours

Learning Outcome 3.1: Develop competencies related to one’s field.

Various activities / tasks related to one’s field.

o Perform various activities / tasks related to one’s field.

- -Vocational tools related to one’ field





Expected competencies are fully developed.



Written evidence

Product evidence

Checklist Score

Yes No

List of well performed activities/ tasks given by industry (checklist)

Observation

Learning Outcome 3.2: Fill Trainee logbook.

IAP reports

IAP Evaluation

IAP interview

o Complete trainee logbook

- -logbooks





Written evidence

Product evidence


Trainee logbook is completely and well filled


Checklist Score

Yes No

List of well performed activities/ tasks given by industry (checklist)

Observation

Learning Outcome 3.3: Describe gained work experience

Work experience related to one’s field.

o Presentation

- Questionnaires containing questions related to work experience.





Written evidence

Oral evidence

Essay (short responses / extended responses) Expose (presentation)

Checklist Score

Yes No


Proper description of gained work experience.


Brief presentation of experience gained during the industrial attachment period

Observation

Reference books:

1. http://www.differencebetween.net/business/difference-between-factory-and-industry/

2. https://www.capitalfm.co.ke/campus/students-5-things-you-need-to-do-to-secure-an-attachment/

3. http://smallbusiness.chron.com/purpose-organizational-structure-3812.html

4. http://iamanentrepreneur.in/guru-gyan/importance-mapping-organisation-structure/

5. https://www.edrawsoft.com/why-use-orgchart.php

6. http://open.lib.umn.edu/strategicmanagement/chapter/9-3-creating-an-organizational-structure/

7. http://www.differencebetween.com/difference-between-company-and-vs-industry/

8. https://hbr.org/2014/11/to-encourage-innovation-make-it-a-competition

9. http://www.innovationmanagement.se/2012/11/09/does-encouraging-creativity-in-the-workplace-

improve-innovation/

10. http://smallbusiness.chron.com/different-ways-file-documents-filing-cabinet-57513.html

11. https://www.thebalance.com/creating-a-document-management-system-2948084

12. http://www.wow.com/wiki/Technical_writing?s_chn=70&s_pt=source2&s_gl=US&v_t=content

13. https://bizfluent.com/how-5093085-write-daily-report.html

14. https://resources.workable.com/supervisor-job-description

15. https://ischool.syr.edu/infospace/2017/07/20/tips-overcoming-Industrial Attachment Program

(IAP)-challenges/

16. https://www.researchgate.net/profile/Frank_Twenefour/publication/272370787_Industrial_Trainin

g_Programmes_of_Polytechnics_in_Ghana_The_Pertinent_Issues/links/55056a6e0cf24cee3a046df8

/Industrial-Training-Programmes-of-Polytechnics-in-Ghana-The-Pertinent-Issues.pdf

17. https://toughnickel.com/misc/Challenges-faced-by-interns-Problems-commonly-found-in-Industrial

Attachment Program (IAP)s

18. Adu peproh J., Frank.B.K Twenefour (2015) industrial training program of polytechnics in Ghana: the

pertinent issues, Ghana

http://www.differencebetween.net/business/difference-between-factory-and-industry/

https://www.capitalfm.co.ke/campus/students-5-things-you-need-to-do-to-secure-an-attachment/

http://smallbusiness.chron.com/purpose-organizational-structure-3812.html

http://iamanentrepreneur.in/guru-gyan/importance-mapping-organisation-structure/

https://www.edrawsoft.com/why-use-orgchart.php

http://open.lib.umn.edu/strategicmanagement/chapter/9-3-creating-an-organizational-structure/

http://www.differencebetween.com/difference-between-company-and-vs-industry/

https://hbr.org/2014/11/to-encourage-innovation-make-it-a-competition

http://www.innovationmanagement.se/2012/11/09/does-encouraging-creativity-in-the-workplace-improve-innovation/

http://www.innovationmanagement.se/2012/11/09/does-encouraging-creativity-in-the-workplace-improve-innovation/

http://smallbusiness.chron.com/different-ways-file-documents-filing-cabinet-57513.html

https://www.thebalance.com/creating-a-document-management-system-2948084

http://www.wow.com/wiki/Technical_writing?s_chn=70&s_pt=source2&s_gl=US&v_t=content

https://bizfluent.com/how-5093085-write-daily-report.html

https://resources.workable.com/supervisor-job-description

https://ischool.syr.edu/infospace/2017/07/20/tips-overcoming-internship-challenges/

https://ischool.syr.edu/infospace/2017/07/20/tips-overcoming-internship-challenges/

https://www.researchgate.net/profile/Frank_Twenefour/publication/272370787_Industrial_Training_Programmes_of_Polytechnics_in_Ghana_The_Pertinent_Issues/links/55056a6e0cf24cee3a046df8/Industrial-Training-Programmes-of-Polytechnics-in-Ghana-The-Pertinent-Issues.pdf



https://toughnickel.com/misc/Challenges-faced-by-interns-Problems-commonly-found-in-internships

https://toughnickel.com/misc/Challenges-faced-by-interns-Problems-commonly-found-in-internships

C C M F T 5 0 1 - TECHNIQUES D’EXPRESSION ORALE ET ECRITE EN FRANCAIS

CCMFT501 Pratiquer les techniques d’expression orale et écrite

Niveau: 5 Heures d’apprentissage

Credits: 3 30

Section: Toutes

Option: Toutes

Date d'élaboration:Décembre, 2016

But visé

Ce module décrit les techniques d’expression orale et écrite. A la fin de ce module, l’apprenant

sera capable d’écrire en respectant l’orthographe courante, employer le vocabulaire technique

dans différents écrits, présider des débats et des discussions, conduire des réunions, rédiger et

présenter un exposé.

Prérequis pour le nouvel apprentissage

Non appliqué

Eléments de compétence et lesCritères de performance

Les unités d’apprentissage décrivent les résultats essentiels d’une compétence

A la fin de ce module, l’apprenant sera capable de:

Elements de competence Critères de performance

1. Ecrire en respectant

l’orthographe courante.

1.1. Application correcte des lettres minuscules et majuscules

1.2. Utilisation adéquate des accents et signes de

ponctuation

1.3. Application appropriée des espacements entre les mots

2. Employer le vocabulaire

technique dans différents écrits.

2.1. Emploi abondant de vocabulaire technique dans un récit

se rapportant à son métier

2.2. Utilisation appropriée du vocabulaire technique dans une

présentation adressée au

public

2.3. Application appropriée du vocabulaire technique dans la

rédaction des rapports de

service

2.4. Rédaction méthodique des lettres d’affaire

3. Présider des débats, des

discussions.

3.1. Fixation claire des thèmes de discussions contradictoires

3.2. Définition claire des directives à suivre pour la sérénité des

débats

3.3. Modération méthodique des interventions respectives des

membres du groupe

4. Conduire des réunions. 4.1.. Elaboration adéquate de l’ordre du jour

4.2. Exposé introductif méthodique définissant les règles à

suivre et le déroulement de la

réunion

4.3. Prise de notes méthodiques pour harmoniser les diverses

interventions

5. Rédiger et présenter un exposé. 5.1. Organisation méthodique des arguments dans une

présentation écrite

5.2. Exploitation méthodique des règles de la rhétorique

devant l’auditoire

5.3. Conclusion concise et ouverte de son exposé reprenant les

grandes lignes d’une part

et dégageant des perspectives d’autre part

LU 1:Ecrire en respectant l’orthographe courante

1

Résultats d’apprentissage:

4. Appliquer les lettres minuscules et majuscules 5. Utiliser les accents et signes de ponctuation. 6. Appliquer les espacements entre les mots.

6 Heures

Résultats d’apprentissage 1.1:Appliquer les lettres minuscules et majuscules

Lettres

Minuscules

Majuscules

o Ecrire les noms propres et noms

communs

o Ecrire un paragraphe de différente

phrase.

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies

- Figurines et

tableaux feutres

- Projecteurs

- Flash Disc

- Matériels tactiles

Evaluation Formative 1.1

Ressources Activités d’Apprentissage Contenus

Evaluateur peut collecter et analyser des preuves afin de déterminer si et à quel degré lecritere de

performance à observer atteint ou a atteint le résultat escompté

Types de preuves Instruments d’evaluation du portfolio

Preuves écrites

Preuves orales

Liste de contrôle Résultat

Oui Non

Orthographe de cinq (5) noms propres et cinq (5) noms communs

Composition d’un paragraphe de du moins trois (3) différentes phrases.

Orthographe de cinq (5) mots avec différents accents « é ; ü ; â ; è ; ô ; à ; ç ;

î ; û ; ê ; ö. »

Observations

Résultats d’apprentissage 1.2: Utiliser les accents et signes de ponctuation

Accents

Aigüe

Grave

Circonflexe

Cédille.

Signes de ponctuation

Point

Point

o Ecrire les mots avec différents accents

o Composer les phrases terminées par

différents signes de ponctuation.

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies

- Figurines et

tableaux feutres

- Projecteurs


Critère de performance

Application correcte des lettres minuscules et majuscules

d’Interrogation

Point

d’exclamation

Point de

suspension

Virgule

Point-virgule

Guillemets

Double points

- Flash Disc





Types de preuves Instruments d’evaluation du portfolio

Preuvesécrites

Preuvesorales


Oui Non

Composition de cinq (5) phrases terminées par différents signes de

ponctuation

Observations

Résultats d’apprentissage 1.3:Appliquer les espacements entre les mots.


Utilisation adéquate des accents et signes de ponctuation

Espacements entre les

mots

o Composer une phrase de beaucoup de

mots.

- Textes

- Illustrations

- Dialogues

- CD audio-visuels

- Photographies

- Figurines et

tableaux feutres

- Projecteurs

- Flash Disc





Types de preuves Outils d’evaluation Portfolio

Preuvesécrites

Preuvesorales


Oui Non

Composition d’une phrase avec dix (10) mots

Observations


Application appropriée des espacements entre les mots


LU 2:Employer le vocabulaire technique dans différents écrit

2

Résultatsd’apprentissage:

1. Préciser la réponse relative au texte. 2. Prononcer des énoncés de ses réponses. 3. Articuler en tenant compte de la ponctuation. 4. Rédiger les lettres d’affaire.

4 Heures

Résultats d’apprentissage 2.1:Préciser la réponse relative au texte..

Vocabulaire technique Récit à son

métier

o Rédiger le récit en utilisant les mots spécifiques pour le métier en question.

- Textes

- Illustrations

- Dialogues

- CD audio-visuels





Preuvesecrites

Preuves orales


Emploi abondant de vocabulaire technique dans un récit se rapportant à

son métier.



Oui Non

Rédaction d’un texte sur une page contenant au moins cinq (5) mots

spécifiques pour le métier en question.

Observations

Résultats d’apprentissage 2.2: Prononcer des énoncés de ses réponses.

Vocabulaire technique

Présentation

adressée au

public

o Présenter en classe le récit contenant

les termes techniques sur le métier.

- Textes

- Illustrations

- Dialogues

- CD audio-visuels





Preuves écrites

Preuves orales

Liresilencieusement les énoncés.


Oui Non

Composition et présentation en classe d’un écrit contenant les termes

techniques sur le métier


Utilisation appropriée du vocabulaire technique dans une présentation

adressée au public.


Observations

Résultats d’apprentissage 2.3:Articuler en tenant compte de la ponctuation.

Vocabulaire technique

Rapports de service

o Etablir un rapport de service en utilisant

les termes techniques lies au métier.

- Textes

- Illustrations

- Dialogues

- CD audio-visuels





Preuvesecrites

Preuves orales


Oui Non

Etablissement d’un rapport de service en utilisant les termestechniques lies au

métier.

Observations


Application appropriée du vocabulaire technique dans la rédaction des

rapports de service.

Ressources

Activités d’Apprentissage Contenus

Résultats d’apprentissage 2.4:Rédiger les lettres d’affaire.

Lettres d’affaire

Réquisition

Commande

Livraisons

Recouvrement

o Composer les lettres de réquisitions,

commandes, livraisons, recouvrements.

- Textes

- Illustrations

- Dialogues

- CD audio-visuels





Preuves ecrites

Preuves orales



Rédaction méthodique des lettres d’affaire

Ressources


Oui Non

Composition des lettres :

Lettre de réquisitions

Lettre de commande

Lettre de livraison

Observations

LU 3:Présider des débats et des discussions

3

Résultatsd’apprentissage:

1. Fixer les thèmes de discussions contradictoires 2. Définir les directives à suivre pour la sérénité des débats 3. Modérer les interventions respectives des membres du groupe.

6 Heures

Résultats d’apprentissage 3.1: Fixer les thèmes de discussions contradictoires.

Thèmes de discussions o Proposer les sujets de controverse. - Textes

- Illustrations

- Dialogues

- CD audio-visuels






Fixation claire des thèmes de discussions contradictoires


Preuves écrites

Preuves orales


Oui Non

Suggestion de cinq (5) sujets de controverse

Observations

Résultats d’apprentissage 3.2:Définir les directives à suivre pour la sérénité des débats.

Directives à suivre

Durée d’intervention

Tolérance

o Fixer le délai d’intervention et les

normes de tolérance.

- Textes

- Illustrations

- Dialogues

- CD audio-visuels





Preuves écrites

Preuves orales

Organiser un débat


Définition claire des directives à suivre pour la sérénité des débats



Oui Non

Fixation de délai d’intervention

Fixation des normes de tolérance

Evitement de la monopolisationde la parole

Pas d’interruption pour les autres

Demande de la parole

Respect des avis des autres

Observations

Résultats d’apprentissage 3.3:Modérer les interventions respectives des membres du groupe.

Interventions des membres du groupe o Distribuer les interventions

o Ramener à l’ordre les violateurs des

directives convenues.

- Textes

- Illustrations

- Dialogues

- CD audio-visuels






Preuves écrites

Preuves orales


Oui Non

Distribution des interventions

Restauration d’ordre des directives convenues

Observations


Modération méthodique des interventions respectives des membres du

groupe

LU 4:Conduire des réunions.

4

Résultats d’apprentissage:

1. Elaborer l’ordre du jour. 2. Exposer les règles à suivre et le déroulement de la réunion 3. Prendre les notes pour harmoniser les diverses interventions.

8 Heures

Résultats d’apprentissage 4.1. Elaborer l’ordre du jour.

Ordre du jour o Fixer les grandes lignes de la réunion. - Textes

- Illustrations

- Dialogues

- CD audio-visuels





Elaboration adéquate de l’ordre du jour

Ressources



Preuves écrites

Preuves orales

Organiser une réunion.


Oui Non

Fixation d’ordre du jour en précisant :

Durée de chaque activité

Responsabilités

Observations

Résultats d’apprentissage 4.2:Exposer les règles à suivre et le déroulement de la réunion.

Règles de réunion à suivre

Déroulement de la réunion

o Elaborer des instructions sur le

déroulement de la réunion.

- Textes

- Illustrations

- Dialogues

- CD audio-visuels






Exposé introductif méthodique définissant les règles à suivre et le


Ressources


Preuves écrites

Preuves orales

Diriger une réunion


Oui Non

Elaboration des instructions sur le déroulement de la réunion :

Vérification du quorum

Adoption de l’ordre du jour

Adoption du rapport de la réunion précédente

Etat d’avancement des décisions de la réunion précédente

Examen détaillé de l’ordre du jour

Observations

Résultats d’apprentissage 4.3:Prendre les notes pour harmoniser les diverses interventions.

Règles de réunion à suivre

Déroulement de la réunion

o Elaborer des instructions sur le


- Textes

- Illustrations

- Dialogues

- CD audio-visuels



Prise de notes méthodiques pour harmoniser les diverses interventions





Preuvesecrites

Preuves orales

Gérer une réunion.


Oui Non

Elaboration de synthèse d’une réunion tenant compte de :

Prise de notes

Intégration des interventions respectives

Structuration harmonieuse de dites interventions

Observations

LU 5:Rédiger et présenter un exposé

5

Résultats d’apprentissage

1. Organiser les arguments dans une présentation écrite. 2. Exploiter les règles de la rhétorique devant l’auditoire. 3. Conclure son exposé reprenant les grandes lignes d’une part et

dégageant des perspectives d’autre part.

6 Heures

Résultats d’apprentissage 5.1: Organiser les arguments dans une présentation écrite.

Arguments Présentation

écrite

o Rédiger et présenter des arguments. - Textes

- Illustrations

- Dialogues

- CD audio-visuels






Méthodique des arguments dans une présentation


Preuves écrites

Preuves orales

Préparer un exposé.

.


Oui Non

Organisation d’argumentation en précisant

Introduction

Corps

Conclusion

Présentation d’exposé en mettant en exergue (en soulignant) des points forts

de son argumentation

Observations

Résultats d’apprentissage 5.2: Exploiter les règles de la rhétorique devant l’auditoire.

Règles de la rhétorique o Appliquer les règles de la rhétorique

dans son exposé.

- Textes

- Illustrations

- Dialogues

- CD audio-visuels



performance à observer atteint ou a atteint le résultat escompté.


Exploitation méthodique des règles de la rhétorique devant l’auditoire

Ressources



Preuves écrites

Preuves orales

S’exprimer individuellement


Oui Non

Application des règles de la rhétorique dans son exposé :

Précautions oratoires

Exposition

Argumentation

Conclusion

Observations

Résultats d’apprentissage 5.3: Conclure son exposé reprenant les grandes lignes d’une part et

dégageant desperspectives d’autre part.

Grandes lignes de conclusion

d’un exposé

Dégageant des perspectives de

conclusion d’un exposé

o Elaborer la synthèse de son exposé.

o Dégager l’espace dans sa conclusion.

- Textes

- Illustrations

- Dialogues

- CD audio-visuels



Conclusion concise et ouverte de son exposé reprenant les grandes lignes

d’une part et dégageant des perspectivesd’autre part.

Ressources





Preuvesécrites

Preuves orales

Clôturer l’exposé.


Oui Non

Elaboration de synthèse en dégageant trois grandes lignes de son exposé

Observations

Références:

1. EDICEF – CNDP MINEDUC (2002). Apprenons le français au Rwanda. ISBN : 978-2-84129-826-.

2. ÉDOUARD BLED ET ODETTE BLED (1998). BLED Orthographe, HACHETTE LIVRE.

3. GREVISSE MAURICE (1990). Précis de grammaire française.

4. LIBRAIRIE LAROUSSE (1972). Dictionnaire PETIT LAROUSSE en couleurs

5. MINISTERE DE L’ENSEIGNEMENT PRIMAIRE ET SECONDAIRE (1983). Ma Colline, Méthode de

français pour les écoles primaires. 5ème, Livre du maître.

6. NATIONAL CURRICULUM DEVELOPPEMENT CENTRE (2007). A l’unisson : Méthode de français.

ISBN : 978-2-7531-0103-6.

7. Y.DELATOUR et al. , (1991). Grammaire du français. HACHETTE, Paris.

C C M M K 5 0 1 - MAWASILIANO MBALI MBALI YA KIOFISI KATIKA KISWAHILI

CCMMK501 Kujadili Mawasiliano mbali mbali ya Kiofisi katika Kiswahili[Uwezo=competence]

Daraja: 5 Saa zinazofaa

Idadi ya vipindi: 3 30

Idara: Zote

Mikondo: Yote

Wakati ilipoandaliwa:Januari, 2017

Lengo

Moduli hii inaeleza ujuzi na uwezo vinavyostahiliwa ili mwanafunzi aweze:

Kujadili mawasiliano mbali mbali ya kiofisi kupitia njia ya kuzungumza na kuandika katika shughuli za kazi;

Kutunga kimaandishi na kimazungumzo hati tofauti kwa kuzingatia kanuni na mitindo ya lugha ya kiswahili ifaavyo;

Kuchambua kimazungumzo na kimaandishi hati za mawasiliano mbali mbali za kiofisi;

Kuwasilisha hati mbali mbali mahali zinapotakiwa.

Ujuzi wa awali Kutumia kiswahili katika sekta za kikazi

Kitengo na vigezo vya kitengo

Kitengo kinaeleza mategemeo muhimu yanayohitajiwa.

Vigezo vya kitengo vimepangwa kupima ikiwa mwanafunzi anazingatia kitengo ifaavyo.

Mwishoni mwa moduli hii mwanafunzi atakuwa na uwezo wa:

Kitengo Vigezo vya kitengo

1. Kutunga hati za mawasiliano mbali mbali za kiofisi.

1.1 Uwezo wa kuonyesha kwa mchoro sehemu kuu za hati 2.1 Uwezo wa kutumia mtindo wa lugha inayostahili

kulingana na hati 3.1 Uwezo wa kutunga hati za mawasiliano tofauti za

kiofisi

2. Kuchambua hati za mawasiliano mbali mbali za kiofisi zilizopokewa.

2.1 Uwezo wa kutambua kimaandishi aina za hati mbali mbali

2.2 Uchambuzi wa Habari kuhusu utungaji wa hati fulani 2.3 Uchambuzi wa njia za mawasiliano zilizotumiwa

3. Kupanga mbinu za uwasilishaji wa hati mbali mbali.

3.1 Zingatio la mazingira ya uwasilishaji wa hati inayohitajiwa

3.2 Zingatio la vifaa vinavyohitajiwa kuhitimisha uwasilishaji

3.3 Zingatio la njia za uwasilishaji wa hati mbali mbali

LU 1: Kutunga hati za mawasiliano mbali mbali za kiofisi.

1

Yanayotegemewa:

7. Uwezo wa kuonyesha kwa mchoro sehemu kuu za hati. 8. Uwezo wa kutumia mtindo wa lugha inayostahili kulingana na

hati. 9. Uwezo wa kutunga hati za mawasiliano tofauti za kiofisi.

Saa10

Yanayotegemewa 1.1: Uwezo wa kuonyesha kwa mchoro sehemu kuu za hati.

Kifungu cha michoro ya hati za: Aina mbali mbali za barua Ripoti Simu ya mdomo Simu ya kuandika Risala Uwasilishaji Wasifu-kazi (CV) Ajenda Kumbukumbu za mkutano

o Kutega sikio o Kusoma kimya o Kusoma kwa makund o Kuandika mchoro

- Vitabu vya utungaji

- Vitabu vya sarufi

- Kanda (CD) - Mtandao - Kamusi - Ubao - Chaki

Tathimini Endelezi /Arifu1.1

Mwongozo wa Tathimini. Tathimini Endelezi/Arifu

Vigezo vya kitengo

Kuonyesha kwa mchoro sehemu kuu za hati.

Vifaa Kazi ya mwanafunzi

Yaliyomo

Aina za thibitisho Vifaa

Kanda ya Filamu

Andishi

Hati za kiofisi za mawasiliano mbali mbali Uwasilisho wa sehemu kuu za hati sa hati mbali mbali

Yatakayochunguzwa Matokeo

Ndiyo Bado

Maonyesho: Sehemu kuu za hati kwa mchoro

Orodha ya sehemu kuu za hati

Mchoro wa sehemu kuu za hati

Maoni

Yanayotegemewa 1.2: Uwezo wa kutumia mtindo wa lugha inayostahili kulingana na hati.

Kifungu cha mitindo ya lugha:

Lugha ya ishara Lugha ya heshma Istilahi za lugha Lugha fasaha

o Kusoma o Kutamka na kusikiliza o Kutunga mifano ya hati za mawasiliano

kwa kutumia mtindo wa luhga unaostahili


- Vitabu vya sarufi


Tathimin iEndelezi /Arifu1.2


Vigezo vya kitengo

Kutumia mtindo wa lugha inayostahili kulingana na hati


Yaliyomo


Kanda Ya Filamu

Andishi

Utungaji wa hati Uwasilisho wa hati mbali mbali


Ndiyo Bado

Maonyesho: Lugha inayostahili kwa utungaji wa hati Mtindo wa lugha kulingana na walengwa

Mtindo wa lugha kulingana na aina ya hati

Maoni

Yanayotegemewa 1.3: Uwezo wa kutunga hati za mawasiliano tofauti za kiofisi.

Mbinu za kutunga hati mbali mbali za:

Barua Ripoti Simu ya mdomo Simu ya kuandika Uwasilishaji Wasifu-kazi (CV) Ajenda Kumbukumbu za

mkutano

o Kutunga hati mbali mbali katika makundi o kutunga hati mbali mbali peke yake o Kuigiza hati za kimazungumzo


- Vitabu vya sarufi - Kanda (CD) - Mtandao - Kamusi - Ubao - Chaki

Tathimini Endelezi /Arifu1.3


Vigezo vya kitengo

Kutunga hati za mawasiliano tofauti za kiofisi.


Yaliyomo


Andishi

Simulizi

Kanda ya Filamu

Utungaji wa hati za mawasiliano tofauti za kiofisi Uwasilisho wa hati za mawasiliano tofauti za kiofisi


Ndiyo Bado

Maonyesho: Hati za mawasiliano tofauti za kiofisi

Tungo sahihi

Mantiki

Maoni

LU 2: Kuchambua hati za mawasiliano mbali mbali za kiofisi

2

Yanayotegemewa:

1. Uwezo wa kutambua kimaandishi aina za hati tofauti. 2. Uchambuzi wa habari kuhusu mtindo wa utungaji wa hati Fulani. 3. Uchambuzi wa njia za mawasiliano zilizotumiwa.

Saa 10

Yanayotegemewa 2.1: Uwezo wa kutumbua kimaandishi aina za hati tofauti.

Kifungu cha hati mbali mbali: Barua Ripoti Simu ya mdomo Simu ya kuandika Uwasilishaji Wasifu-kazi (CV) Ajenda Kumbukumbu za mkutano

o Kutega sikio hati inaotamkwa o Kusoma kimya o Kusoma katika makundi



Tathimini Endelezi /Arifu 2.1


Vigezo vya kitengo

Kutambua kimaandishi aina za hati mbali mbali.


Yaliyomo


Andishi

Simulizi

Ufahamu kimaandishi wa aina za hati mbali mbali Uwasilisho kuhusu aina za hati mbali mbali


Ndiyo Bado

Maonyesho: Aina za hati mbali mbali

Viashiria vya kila hati

Lengo la kila aina

Maoni

Yanayotegemewa 2.2: Uchambuzi wa habari kuhusu mtindo wa utungaji wa hati fulani.

Kifungu cha hati: Mtungaji Wakati wa

kutunga Sababu za

utungaji Ujumbe

muhimu

o Kusoma hati tofauti o Kugundua mtungaji o Kugundua wakati zilizotungwa o Kupanga mtiririko wa mambo muhimu

- Vitabu vya utungaji - Kanda (CD) - Mtandao - Kamusi - Ubao - Chaki

Tathimin iEndelezi /Arifu 2.2



Andishi

Simulizi

Ufahamu

Uwasilisho habari kuhusu utungaji wa hati fulani

Vigezo vya kitengo

Uchambuzi wa habari kuhusu utungaji wa hati fulani.


Yaliyomo


Ndiyo Bado

Maonyesho: Habari kuhusu utungaji wa hati fulani

Walengwa

Wakati wa kutunga

Lengo la utungaji

Maoni

Yanayotegemewa 2.3: Uchambuzi wa njia za mawasiliano zilizotumiwa.

Njia ya masimulizi

Njia ya maandishi ya hati tofauti

Baruwa pepe

Simu ya mdomo

Simu ya kuandika

o Kutoa umuhimu wa kila njia o Kugundua na kujadili migogoro

ipatikanayo katika kila njia o Kutoa mbinu za utatuzi wa migogoro






Andishi

Simulizi

Ufahamu wa njia za mawasiliano Uwasilisho kuhusu njia za mawasiliano

Vigezo vya kitengo

Uchambuzi wa njia za mawasiliano zilizotumiwa.


Yaliyomo


Ndiyo Bado

Maonyesho: Njia mbali mbali za mawasiliano Umuhimu wa kila njia

Migogoro ya kila njia

Mbinu za utatuzi wa migogoro ya kila njia

Maoni

LU 3: Kupanga mbinu za uwasilishaji wa hati mbali mbali.

3

Yanayotegemewa:

1. Zingatio la mazingira ya uwasilishaji wa hati inayohitajiwa 2. Zingatio la sanii ya utungaji wa hati mbali mbali. 3. Zingatio la njia za uwasilishaji wa hati mbali mbali.

Saa 10

Yanayotegemewa 3.1: Zingatio la mazingira ya uwasilishaji wa hati inayohitajiwa.

Mazingira ya uwasilishaji: Wapokeaji Mila na desturi za

wapokeaji Mandhari Lugha inayohitajiwa

o Kutoa tabia za wapokeaji wa kila hati o Kusikiliza na kutoa mifano ya lugha

inayotumiwa katika kila hati o Kuonyesha mandhari






Andishi

Simulizi

Uchambuzi wa hati na mazingira yake Uwasilisho wa hati na mazingira yake

Vigezo vya kitengo

Zingatio la mazingira ya uwasilishaji wa hati inayohitajiwa.


Yaliyomo


Ndiyo Bado

Manonyesho: Mazingira ya uwasilishaji wa hati

Walengwa

Mila na desturi za walengwa

Mandhari

Maoni

Yanayotegemewa 3.2: Zingatio la sanii ya utungaji wa hati mbali mbali.

Sanii za utungaji: Aina za karatasi Lafudi na shada Rangi Hati (herufi)

o Kusoma hati tofauti o Kujadili sifa za matini katika makundi o Kutunga tungo fupi kwa kutumia sifa

zilizotajwa






Andishi

Simulizi

Kanda ya filamu

Uchambuzi wa sanii ya hati mbali mbali

Vigezo vya kitengo

Zingatio la sanii ya utungaji wa hati mbali mbali.


Yaliyomo


Ndiyo Bado

Maonyesho: sanii ya utungaji wa hati mbali mbali

Orodha ya vifaa kulingana na hati

Umuhimu wa kila kifaa

Maoni

Yanayotegemewa 3.3: Zingatio la njia za uwasilishaji wa hati mbali mbali.

Ana kwa ana

Simu

Mtandao

Posta

o Kutoa sifa za kila njia, o Kugundua na kujadili migogoro

ipatikanayo katika kila njia o Kutoa mbinu za utatuzi wa migogoro






Andishi

Simulizi

Uchambuzi wa hati mbali mbali

Vigezo vya kitengo

Zingatio la njia za uwasilishaji wa hati mbali mbali.


Yaliyomo

Marejeo:

1. NKwera F.V.M.(1985). Sarufi na Fasihi Sekondari na Vyuo, Tanzania Publishing House,

Dar es Salaam.

2. TUKI (2004), Kamusi ya Kiswahili Sanifu. Dar Es Salaam: Oxford University Press

3. Wamitila, K.W.(2003), Kamusi ya Fasihi, Istilahi na Nadharia. Nairobi: Focas Book

4. Hassan O. Ali& Ali Mazrui (2004). Teach yourself Swahili. Nairobi: Oxford University

Press.

5. Niyomugabo.C. (2013) Mafunzo ya Kiswahili , kitabu cha mwanafunzi, Kidato cha tano,

fountain Publisher Rwanda Kigali

6. (2013) Mafunzo ya Kiswahili , Kitabu cha mwanafunzi, kidato cha sita, Fountain

Publisher Rwanda, Kigali

7. Wekesa S.P. (2000) . Uandishi wa Insha, Nairobi: Acacia Stantex Publishers


Ndiyo Bado

Maonyesho: Njia za uwasilishaji wa hati mbali mbali

Sifa za kila njia

Migogoro katika kila njia

Mbinu za utatuzi wa migogoro ya kila njia

Maoni

C C M K N 5 0 1 - IKINYARWANDA K’INTYOZA

CCMKN501 IKINYARWANDA K’INTYOZA

Ikiciro: 3 Amasaha ateganijwe

Indengo y'amasaha: 3 30

Ishami: Yose

Agashami: Twose

Igihe yateguriwe: Ukuboza, 2016

Intego nyamukuru

Iyi mbumbanyigisho irasobanura ubumenyi n’ubushobozi bukenewe kugira ngo uwiga ashobore :

Kumva, kuvuga, gusoma no kwandika Ikinyarwanda k’intyoza mu bikorwa bijyanye n’umwuga we.

Gukoresha ubuvanganzo nyandiko mu gushyikirana n’abandi abagezaho ibitekerezo bye kandi agaragaza uko yakira ibyabo.

Kugaragaza imyumvire n’imyifatire ikwiye agenda avoma mu myandiko, inkurushusho n’ikinamico binyuranye.

Kugereranya ingeri zinyuranye z’ubuvanganzo nyarwanda.

Guhanga no kumurika mu rurimi rw'Ikinyarwanda afatiye ku ngeri zinyuranye z’imyandiko.

Gukoresha neza ibinyazina bitandukanye.

Kwandika neza amazina bwite anyuranye.

Ubushobozi fatizo

Ubushobozi mu Kinyarwanda cy'umunyamwuga

Ingingo n’ibipimo by’ubushobozi

Ingingo z’ubushobozi zisobanura umusaruro w’ibanze ugomba kugerwaho.

Ibipimo by’ubushobozi bisobanura ubushobozi busabwa mu kugaragaza ko intego zikubiye mu mbumbe

zagezweho.

Ingingo z’Ubushobozi Ibipimo by’Ubushobozi

1. Gukoresha ubuvanganzo nyandiko ashyikirana n’abandi.

1.1 Gukoresha Ikinyarwanda k'intyoza, uwiga agaragaza ko yumva inkurushusho abinyujije mu ngiro zitandukanye.

1.2 Gusoma neza inkurushusho yubahiriza uturango n’isesekaza.

1.3 Gusubiza ibibazo ku nkurushusho mu nyandiko ikwiye. 1.4 Guhindura inkurushusho mo agakino akurikiranya neza

ingingo. 1.5 Guhimba no kwandika inkurushusho akurikiranya neza

ingingo.

2. Gukoresha Ikinyarwanda k'intyoza uwiga agaragaza uburyo bunyuranye bwo gukemura amakimbirane no gukoresha ibinyazina binyuranye.

2.1. Gukoresha Ikinyarwanda k'intyoza, uwiga agaragaza ko yumva umwandiko ku nsanganyamatsiko yo gukemura amakimbirane abinyujije mu ngiro zitandukanye.

2.2. Gusoma neza umwandiko yubahiriza utwatuzo n’isesekaza. 2.3. Gusubiza ibibazo ku mwandiko mu mvugo ikwiye. 2.4. Guhina no guhimba umwandiko akurikiranya neza ingingo. 2.5. Kumurika ingero zifatika zigaragaza uburyo bwo gukemura

amakimbirane. 2.6. Gukoresha ibinyazina binyuranye ku buryo bukwiye.

3. Gukangurira abandi akamaro k’isuku n’isukura no gukoresha ibinyazina binyuranye.

3.1. Gukoresha Ikinyarwanda k'intyoza, uwiga agaragaza ko yumva umwandiko ku kamaro k’isuku n’isukura abinyujije mu ngiro zitandukanye.

3.2. Gusoma neza umwandiko yubahiriza utwatuzo n’isesekaza. 3.3. Gusubiza ibibazo ku mwandiko mu mvugo ikwiye. 3.4. Guhina no guhimba umwandiko akurikiranya neza ingingo. 3.5. Kumurika ingero zifatika zihamya akamaro k’isuku

n’isukura. 3.6. Gukoresha ibinyazina binyuranye ku buryo bukwiye.

4. Gukoresha Ikinyarwanda k'intyoza agaragaza uburyo bunyuranye bwo gutunganya ubutaka no

4.1. Gukoresha Ikinyarwanda k'intyoza agaragaza ko yumva umwandiko ku mitunganyirize y’ubutaka abinyujije mu ngiro zitandukanye.

4.2. Gusoma neza umwandiko yubahiriza utwatuzo n’isesekaza

gukoresha ibinyazina binyuranye.

4.3. Gusubiza ibibazo ku mwandiko mu mvugo ikwiye. 4.4. Guhina no guhimba umwandiko akurikiranya neza ingingo. 4.5. Kumurika ingero zifatika zihamya imitunganyirize iboneye

y’ubutaka. 4.6. Gukoresha ibinyazina binyuranye ku buryo bukwiye.

5. Gukoresha neza uburyo bunyuranye bw’ ubwumvane no kwandika yubahiriza imyandikire y’Ikinyarwanda.

5.1. Gukoresha Ikinyarwanda k'intyoza, uwiga agaragaza ko yumva ikinamico ku nsanganyamatsiko yerekeye ubwumvane mu ngiro zitandukanye.

5.2. Gusoma neza ikinamico yubahiriza uturango twayo. 5.3. Gusubiza ibibazo ku ikinamico mu mvugo ikwiye. 5.4. Guhimba no gukina ikinamico ahuza imvugo n’ingiro. 5.5. Gukoresha neza inzego z’ururimi. 5.6. Kubahiriza imyandikire y’amazina bwite.

Umusaruro w’inyigisho 1.1: Gukoresha Ikinyarwanda k'intyoza uwiga agaragaza ko yumva

inkurushusho abinyujije mu ngiro zitandukanye.

Ibimenyetso by’uteze amatwi atarogoya ufite ijambo.

Inkurushusho Insanganyamatsiko;

Inyunguramagambo;

ingingo z’umuco n’amateka;

Inshamake y’inkurushusho;

inshoza n’uturango by’inkurushusho;

isomo ry’ingenzi;

isesekaza n’utwatuzo.

o Gusoma inkurushusho bucece.

o Gusoma inkurushusho mu matsinda bashaka:

- Ibisobanuro by’amagambo akomeye;

- Ibisubizo by’ibibazo byo kumva inkurushusho no kumurika ibivuyemo;

o Gusoma inkurushusho uwiga aranguruye ;

o Gusoma inkurushusho bakuranwa ;

o Guhuza ibivugwa mu nkurushusho n’indangagaciro;

o Gusanisha ingeso zivugwa mu nkurushusho n’imyitwarire

˗ Ibitabo by’ubuvanganzo (inkurushusho) ;

˗ Ibinyamakuru bikoresha inkurushusho ;

˗ Sede (cd); ˗ Disiketi ; ˗ Ikibaho; ˗ Marikeri; ˗ Murandasi; ˗ Inkoranyamagambo.

LU 1: Gukoresha ubuvanganzo nyandiko ashyikirana n’abandi

1

Umusaruro w’inyigisho:

1. Gukoresha Ikinyarwanda k'intyoza uwiga agaragaza ko yumva inkurushusho abinyujije mu ngiro zitandukanye

2. Gusubiza ibibazo ku nkurushusho mu mvugo ikwiye. 3. Gusoma neza inkurushusho yubahiriza uturango n’isesekaza. 4. Guhindura inkurushusho mo agakino akurikiranya neza

ingingo. 5. Guhimba no kwandika inkurushusho

Amasaha 6

Imfashanyigisho Ibikorwa by’uwiga

activities

Ibyigwa

y’abantu;

o Gukoresha Ikinyarwanda k'intyoza agaragaza insanganyamatsiko z’ingenzi;

o Gusobanura ingingo z’umuco n’amateka;

o Gusobanura inshoza n’uturango by’inkurushusho;

o Gutahura isomo ry’ingenzi;

o Guhina mu magambo inkurushusho;

Isuzuma Mbonezanyigisho 1.1

Usuzuma akusanya bimwe mu bihamya bikurikira, akanzura niba ubushobozi busuzumwa bwagezweho.

Gihamya Isuzuma

Amajwi n’amashusho

Inyandiko

Uwiga akurikiye neza inkurushusho

Umukoro mu matsinda

Ibisubizo ku bibazo byanditse

Ubushobozi busuzumwa

Uwiga yakoresheje neza Ikinyarwanda k'intyoza agaragaza ko yumva

inkurushusho abinyujije mu ngiro zitandukanye

Urutonde rw’ibisuzumwa Arabishoboye

Yego Oya

Ikitabwaho 1: Gukurikira neza inkurushusho

Ubwumvane mu matsinda;

Ibyiyumviro by'uteze amatwi atarogoya;

Ikitabwaho 2: Kugaragaza ko yumva neza

Insanganyamatsiko;

Inyunguramagambo;




Isomo ry’ingenzi;

Isesekaza n’utwatuzo.

Umwanzuro

Umusaruro w’inyigisho 1.2: Gusoma neza inkurushusho yubahiriza uturango n’isesekaza.

Inkurushusho ku kamaro k'imyuga n'ubumenyi ngiro mu muryango (nyarwanda)

o Gusoma inkurushusho bucece.

o Gusoma inkurushusho mu matsinda

o Gusoma inkurushusho uwiga aranguruye ;

o Gusoma inkurushusho bakuranwa;






activities

Ibyigwa


Gihamya Isuzuma


Uwiga asoma neza inkurushusho

Umukoro mu matsinda


Yego Oya

Ikitabwaho: Gusoma neza inkurushusho



Utwatuzo n'isesekaza.

Umwanzuro

Umusaruro w’inyigisho 1.3: Gusubiza ibibazo ku nkurushusho mu nyandiko iboneye.

Inkurushusho ku kamaro k'imyuga n'ubumenyi ngiro mu muryango (nyarwanda)

Insanganyamatsiko;

Inyunguramagambo;

o Gusoma inkurushusho o Guhuza ibivugwa mu

nkurushusho n’indangagaciro;

o Gusanisha ingeso zivugwa mu nkurushusho n’imyitwarire y’abantu;

o Gukoresha Ikinyarwanda k'intyoza agaragaza insanganyamatsiko z’ingenzi;





activities

Ibyigwa


Yasomye neza inkurushusho yubahiriza uturango n’isesekaza.




isomo ry’ingenzi;

o Gusobanura ingingo z’umuco n’amateka;

o Gusobanura inshoza n’uturango by’inkurushusho;

o Guhina inkurushusho mu nyandiko ikwiye

o Gutahura isomo ry’ingenzi;



Gihamya Isuzuma


Inyandiko

Uwiga asubiza neza ibibazo ku nkurushusho

Umukoro mu matsinda



Yego Oya

Ikitabwaho: Gusoma neza inkurushusho



Ikitabwaho: Kumva no gusubiza neza ibibazo ku nkurushusho

Insanganyamatsiko;

Inyunguramagambo;

Ingingo z’umuco n’amateka;

Uturango by’inkurushusho;

Isomo ry’ingenzi;


Yashubije ibibazo ku nkurushusho mu mvugo iboneye

Inshamake y’inkurushusho.

Umwanzuro

Umusaruro w’inyigisho 1.4: Guhindura inkurushusho mo agakino akurikiranya neza ingingo.

Inkurushusho ku kamaro

k'imyuga n'ubumenyi ngiro mu muryango (nyarwanda)

Udukino dufatiye ku nkurushusho

o Gusoma inkurushusho

o Gusesengura inkurushusho

o Guhindura agakino mo inkurushusho akurikiranya neza ingingo.






Gihamya Isuzuma


Inyandiko

Umukoro mu matsinda

Inyandiko y'udukino dufatiye ku nkurushusho


Yego Oya


Yahinduye inkurushusho mo agakino akurikiranya neza ingingo


activities

Ibyigwa

Ikitabwaho 1:Gusoma no gusesengura neza inkurushusho



Ikitabwaho 2: Guhindura neza inkurushusho mo udukino

Isesekaza;

Isano y'inkurushusho n'udukino;

Insanganyamatsiko.

Umwanzuro

Umusaruro w’inyigisho 1.5: Guhimba no kwandika inkurushusho akurikiranya neza ingingo.

ihimbankurushusho

Insanganyamatsiko;

Inyunguramagambo;


Uturango by’inkurushusho;

isomo ry’ingenzi;

isesekaza n’utwatuzo.

o Guhimba inkurushusho.

o Kwandika inkurushusho






Gihamya Isuzuma


Yahimbye anandika inkurushusho akurikiranya neza ingingo.


activities

Ibyigwa


Inyandiko

Uwiga ahimba inkurushusho

Umukoro mu matsinda

Inkurushusho


Yego Oya

Ikitabwaho: Guhimba no kwandika neza inkurushusho

Insanganyamatsiko n'isomo ry’ingenzi;

Inyunguramagambo;


Uturango tw’inkurushusho;

Isesekaza n’utwatuzo;

Urukurikirane ruhwitse rw'ingingo.

Umwanzuro

LU 2: Gukoresha Ikinyarwanda k'intyoza agaragaza uburyo bunyuranye bwo gukemura amakimbirane no gukoresha ibinyazina binyuranye.

2


1. Gukoresha Ikinyarwanda k'intyoza, uwiga agaragaza ko yumva umwandiko ku nsanganyamatsiko yo gukemura amakimbirane abinyujije mu ngiro zitandukanye.

2. Gusoma umwandiko yubahiriza utwatuzo n’isesekaza 3. Gusubiza ibibazo ku mwandiko mu mvugo iboneye. 4. Guhina no guhimba umwandiko akurikiranya ingingo 5. Kumurika ingero zifatika zigaragaza uburyo bwo gukemura

amakimbirane mu muryango 6. Gukoresha ibinyazina binyuranye ku buryo bukwiye

Amasaha 6

Umusaruro w’inyigisho 2.1: Gukoresha Ikinyarwanda k'intyoza, uwiga agaragaza ko yumva

umwandiko ku nsanganyamatsiko yo gukemura amakimbirane abinyujije mu ngiro

zitandukanye.

Umwandiko ku nsanganyamatsiko yo gukemura amakimbirane;

Ibimenyetso by’utega amatwi atarogoya;

Inyunguramagambo;

Insanganyamatsiko y’umwandiko;

Ingingo z’umuco;

Ingingo z’amateka (gusasa inzobe, Gacaca, Imimaro,..);

Ingero zifatika zigaragaza uburyo bwo gukemura amakimbirane mu muryango.

Indangagaciro y’ubworoherane;

Ihinamwandiko ku nsanganyamatsiko yo gukemura amakimbirane;

o Gutega amatwi umwandiko ujyanye no gukemura amakimbirane.

o Kutarogoya ufite ijambo nta mpamvu.

o Gusubiza ibibazo byo kumva umwandiko n’inyunguramagambo.

o Kuvumbura insanganyamatsiko ivugwa mu mwandiko.

o Gukoresha Ikinyarwanda k'intyoza agaragaza indangagaciro y’ubworoherane.

o Gusoma mu matsinda bashaka:

-Ibisobanuro by’amagambo akomeye.

-Ibisubizo by’ibibazo byo kumva umwandiko.

o Kumurika mu ruhame ibyavuye mu matsinda.

o Gusoma aranguruye agaragaza isesekaza.

o Gukusanyiriza mu matsinda ibitekerezo ku kamaro ko

˗ Ibitabo bikubiyemo imyandiko yerekeye gukemura amakimbirane; ibitabo by’ikibonezamvugo;

˗ SEDE (CD); ˗ Disiketi ; ˗ Ikibaho; ˗ Marikeri; ˗ Murandasi; ˗ Inkoranyamagambo.


activities

Ibyigwa

gukemura amakimbirane.

o Gukora inshamake y’umwandiko.

o Kujya impaka ku ngaruka zo guhembera amakimbirane.



Gihamya Isuzuma


Inyandiko

Uwiga akurikiye neza umwandiko ku nsanganyamatsiko yo

gukemura amakimbirane

Umukoro mu matsinda



Yego Oya

Ikitabwaho 1: Gutega amatwi no gukurikira neza umwandiko


Ibyiyumviro by'uteze amatwi atarogoya


Insanganyamatsiko;

Inyunguramagambo;


Isomo ry’ingenzi;


Umwanzuro


Yakoresheje Ikinyarwanda k'intyoza, agaragaza ko yumva umwandiko ku

nsanganyamatsiko yo gukemura amakimbirane abinyujije mu ngiro

zitandukanye.

.

Umusaruro w’inyigisho 2.2: Gusoma umwandiko yubahiriza utwatuzo n’isesekaza.



o Gusoma umwandiko bucece.

o Gusoma umwandiko mu matsinda

o Gusoma umwandiko uwiga aranguruye ;

o Gusoma umwandiko bakuranwa;

o Kubahiriza isesekaza n'utwatuzo





Gihamya Isuzuma


Uwiga asoma neza umwandiko ku nsanganyamatsiko yo


Umukoro mu matsinda


Yego Oya

Ikitabwaho: Gusoma neza umwandiko

Ibyiyumviro by’uteze amatwi atarogoya;


Isesekaza;

Utwatuzo.

Umwanzuro


Yasomye neza umwandiko yubahiriza utwatuzo n’isesekaza.


activities

Ibyigwa

Umusaruro w’inyigisho 2.3: Gusubiza ibibazo ku mwandiko mu mvugo ikwiye.



Inyunguramagambo;


Ingingo z’umuco;





o Gutega amatwi umwandiko ujyanye no gukemura amakimbirane.


o Gusubiza ibibazo byo kumva umwandiko n’inyunguramagambo.


o Gukoresha Ikinyarwanda k'intyoza agaragaza indangagaciro y’ubworoherane.


-Ibisobanuro by’amagambo akomeye.

-Ibisubizo by’ibibazo byo kumva umwandiko.

o Kumurika mu ruhame




activities

Ibyigwa

ibyavuye mu matsinda.


o Gukusanyiriza mu matsinda ibitekerezo ku kamaro ko gukemura amakimbirane.


o Kujya impaka ku ngaruka zo guhembera amakimbirane.



Gihamya Isuzuma


Inyandiko

Uwiga asubiza neza ibibazo ku mwandiko ku nsanganyamatsiko

yo gukemura amakimbirane

Umukoro mu matsinda



Yego Oya

Ikitabwaho 1:Gutega amatwi no kumva neza umwandiko



Ikitabwaho 2:Gusubizaneza ibibazo ku

Nyunguramagambo;


Yashubije ibibazo ku mwandiko mu mvugo ikwiye.

Nsanganyamatsiko y’umwandiko;

Ngingo z’umuco ;

Ngingo z’amateka ( gusasa inzobe, Gacaca, Imimaro,..);

Buryo bufatika bwo gukemura amakimbirane mu muryango;

Ndangagaciro y’ubworoherane.

Umwanzuro

Umusaruro w’inyigisho 2.4: Guhina no guhimba umwandiko akurikiranya ingingo.


Inyunguramagambo;


Ingingo z’umuco ;





Ihangamwandiko ku nsanganyamatsiko yo gukemura amakimbirane.

o Gusoma no gusesengura umwandiko ku nsanganyamatsiko yo gukemura amakimbirane


o Guhimba umwandiko




activities

Ibyigwa



Gihamya Isuzuma


Inyandiko

Uwiga ahina,ahimba neza umwandiko ku nsanganyamatsiko yo


Umukoro mu matsinda

Ihinamwandiko n'ihimbamwandiko


Yego Oya

Ikitabwaho: Guhina no guhimba neza umwandiko

Inyunguramagambo;


Ingingo z’umuco;


Ingero zifatika z'uburyo bwo gukemura amakimbirane mu muryango;

indangagaciro y’ubworoherane.

Umwanzuro

Umusaruro w’inyigisho 2.5: Kumurika ingero zifatika zigaragaza uburyo bwo gukemura

amakimbirane mu muryango.


Ihangamwandiko ku nsanganyamatsiko yo gukemura amakimbirane.

o Gusoma no gusesengura umwandiko ujyanye no gukemura amakimbirane.

o Gukora ubushakashatsi ku


˗ SEDE (CD); ˗ Disiketi ;


activities

Ibyigwa


Yahinnye anahimba umwandiko akurikiranya neza ingingo.

Imurikamwandiko

buryo bwo gukemura amakimbirane

o Guhuza ingingo n'isomo n'ibyasomwe mu zindi nyandiko

o Kumurika ingero zifatika zigaragaza uburyo bwo gukemura amakimbirane mu muryango.

˗ Ikibaho; ˗ Marikeri; ˗ Murandasi; ˗ Inkoranyamagambo.



Gihamya Isuzuma


Inyandiko

Uwiga amurika neza umwandiko ku buryo bwo gukemura amakimbirane mu muryango

Umukoro mu matsinda

Inyandiko y'icyegeranyo ku buryo bwo gukemura amakimbirane

mu muryango


Yego Oya

Ikitabwaho: Kumurika neza ingero ku buryo bwo gukemura amakimbirane

Ingero zifatika ku buryo bwo gukemura amakimbirane mu muryango;

Isano y'ingingo n'ibyasomwe mu bushakashatsi ku ngingo;

Ugukoresha neza umwanya w'ijambo;

Ukurasa ku ngingo.

Umwanzuro


Yamuritse ingero zifatika zigaragaza uburyo bwo gukemura amakimbirane mu

muryango

Umusaruro w’inyigisho 2.6: Gukoresha ibinyazina binyuranye ku buryo bukwiye.


Ibinyazina: Nyereka Ngenera Ngenga

Ihangamwandiko

o Gusoma no gusesengura umwandiko

o Gutahura imikoreshereze y’ibinyazina binyuranye.

o Gukorsha neza ibinyazina binyuranye mu mwandiko





Gihamya Isuzuma


Inyandiko

Uwiga atahura amakosa ku mikoreshereze y'ibinyazina

Umukoro mu matsinda

Ibisubizo ku bibazo byanditse ku mikoreshereze y'ibinyazina

binyuranye


Yakoresheje ibinyazina binyuranye ku buryo bukwiye


activities

Ibyigwa


Yego Oya

Ikitabwaho:Gukoresha neza ibinyazina binyuranye

Ibinyazina bitandukanye: Nyereka, Ngenera na Ngenga

Isesengura ku mikoreshereze y'ibinyazina bitandukanye;

Imikoreshereze ikwiye y'ibinyazina binyuranye mu mwandiko.

Umwanzuro

Umusaruro w’inyigisho 3.1: Gukoresha Ikinyarwanda k'intyozan uwiga agaragaza ko yumva

umwandiko ku kamaro k’isuku n’isukura abinyujije mu ngiro zitandukanye.

Umwandiko ku nsanganyamatsiko ku isuku n’isukura;


Inyunguramagambo;




Indangagaciro zo kubaha ubuzima;

ingero zifatika zihamya akamaro k’isuku n’isukura;

Ihinamwandiko ku nsanganyamatsiko y’

o Gutega amatwi umwandiko ku isuku n’isukura.



o Gukoresha Ikinyarwanda k'intyoza agaragaza indangagaciro yo kubaha ubuzima (Kubaha uburenganzira bwa muntu, kwirinda ihohotera iryo ari ryo ryose,kwiyitaho ).


˗ Ibitabo bikubiyemo imyandiko yerekeye isuku n’isukura;

˗ Ibitabo by’ikibonezamvugo;

˗ SEDE (CD); ˗ Disiketi ; ˗ Ikibaho; ˗ Marikeri; ˗ Murandasi; ˗ Inkoranyamagambo; ˗ Itangazo Mpuzamahanga

ry’uburenganzira bwa Muntu,

˗ Itegeko Nshinga rya Repubulika y’u Rwanda;

˗ Amafoto ku bikorwa by’isuku n’isukura.

LU 3 : Gukangurira abandi akamaro k’isuku n’isukura no gukoresha ibinyazina binyuranye.

3


1. Gukoresha Ikinyarwanda k'intyoza, uwiga agaragaza ko yumva umwandiko ku kamaro k’isuku n’isukura abinyujije mu ngiro zitandukanye.

2. Gusoma neza umwandiko yubahiriza utwatuzo n’isesekaza. 3. Gusubiza ibibazo ku mwandiko mu mvugo iboneye. 4. Guhina no guhimba umwandiko akurikiranya neza ingingo 5. Kumurika ingero zifatika zihamya akamaro k’isuku n’isukura. 6. Gukoresha ibinyazina binyuranye ku buryo bukwiye.

Amasaha 6


activities

Ibyigwa

isuku n’isukura;

Ihangamwandiko ku isuku n’isukura.

-Ibisobanuro by’amagambo akomeye;

-Ibisubizo by’ibibazo byo kumva umwandiko;

o Kumurika mu ruhame ibyavuye mu matsinda ;


o Gukusanyiriza mu matsinda, ibitekerezo ku isuku n’isukura.


o Kujya impaka ku ngaruka z’umwanda.



Gihamya Isuzuma


Inyandiko

Uwiga asubiza neza ibibazo ku mwandiko ku kamaro k’isuku

n’isukura

Umukoro mu matsinda



Yego Oya





Uwiga yakoresheje Ikinyarwanda k'intyoza agaragaza ko yumva umwandiko ku

kamaro k’isuku n’isukura abinyujije mu ngiro zitandukanye.

Ikitabwaho 2: Kugaragaza ko yumva neza:

Insanganyamatsiko;

Inyunguramagambo;


Inshamake y’umwandiko;

Inshoza n’uturango by’umwandiko;

Isomo ry’ingenzi;


Umwanzuro

Umusaruro w’inyigisho 3.2: Gusoma neza umwandiko yubahiriza utwatuzo n’isesekaza.

Umwandiko ku nsanganyamatsiko y' isuku n’isukura;


o Kutarogoya usoma nta mpamvu.

o Gusoma mu matsinda



˗ SEDE (CD); ˗ Disiketi ; ˗ Ikibaho; ˗ Murandasi;



Gihamya Isuzuma


Uwiga asoma neza ibibazo ku mwandiko ku kamaro k’isuku

n’isukura




activities

Ibyigwa

Umukoro mu matsinda

Umusaruro w’inyigisho 3.3: Gusubiza ibibazo ku mwandiko mu mvugo ikwiye.



Inyunguramagambo;





ingero zifatika zihamya akamaro k’isuku n’isukura;

Ihinamwandiko ku




o Gukoresha Ikinyarwanda k'intyoza agaragaza indangagaciro yo kubaha ubuzima (kwiyitaho ).




o Kumurika mu ruhame ibyavuye








Yego Oya

Ikitabwaho : Gusoma neza umwandiko



Isesekaza;

Utwatuzo.

Umwanzuro


activities

Ibyigwa

nsanganyamatsiko y’ isuku n’isukura;


mu matsinda ;



o Gukora inshamake y’umwandiko mu mvugo.




Gihamya Isuzuma


Inyandiko

Uwiga asubiza neza ibibazo ku mwandiko ku kamaro k’isuku

n’isukura

Umukoro mu matsinda



Yego Oya




Ikitabwaho 2:Gusubiza neza ibibazo ku

Nyunguramagambo;


Ngingo z’umuco.

Umwanzuro


Yashubije neza ibibazo mu mvugo iboneye ku mwandiko.

Umusaruro w’inyigisho 3.4: Guhina no guhimba umwandiko akurikiranya neza ingingo.



Inyunguramagambo;





Ingero zifatika zihamya akamaro k’isuku n’isukura;

Ihinamwandiko ku nsanganyamatsiko y’ isuku n’isukura;





o Gukoresha Ikinyarwanda k'intyoza agaragaza indangagaciro yo kubaha ubuzima (kwiyitaho).


o -Ibisobanuro by’amagambo akomeye;

o -Ibisubizo by’ibibazo byo kumva umwandiko;

o -Bamurika mu ruhame ibyavuye mu matsinda ;













activities

Ibyigwa


Gihamya Isuzuma


Inyandiko

Uwiga ahina, ahimba neza umwandiko ku kamaro k’isuku

n’isukura

Umukoro mu matsinda

Ihinamwandinko n'ihangamwandiko


Yego Oya


Inyunguramagambo;


Ingingo z’umuco;

Ingingo z’amateka;

Indangagaciro na kirazira.

Umwanzuro

Umusaruro w’inyigisho 3.5: Kumurika ingero zifatika zihamya akamaro k’isuku n’isukura.


activities

Ibyigwa


Yahinnye anahimba umwandiko akurikiranya neza ingingo.


Imurikamwandiko

o Gusoma no gusesengura umwaniko ku isuku n’isukura.

o Guhuza ibivugwa mu mwandiko n'ibindi byasomye mu zindi nyandiko

o Kujya impaka ku ngaruka z’umwanda

o Kumurika imyanzuro ku

ngero zifatika zihamya akamaro k’isuku n’isukura









Gihamya Isuzuma


Inyandiko

Uwiga ategura, amurika neza umwandiko ku kamaro k’isuku

n’isukura

Umukoro mu matsinda

Inyandiko y'icyegeranyo ku kamaro k'isuku n'isukura


Yego Oya




Yamuritse ingero zifatika zihamya akamaro k’isuku n’isukura


Ikitabwaho 2:Gusubizaneza ibibazo

Inyunguramagambo;

insanganyamatsiko y’umwandiko;

Isano y'umwandiko n'ibyasomwe ahandi;

Ingingo z’umuco n'amateka;

Gukoresha neza umwanya w'ijambo;

Kurasa ku ntego.

Umwanzuro



Ibinyazina Ngenera ngenga Ndafutura/ndasigura Mpamagazi





˗ SEDE (CD); ˗ Disiketi ; ˗ Ikibaho; ˗ Marikeri; ˗ Murandasi; ˗ Inkoranyamagambo; ˗ Itangazo

Mpuzamahanga ry’uburenganzira bwa Muntu,





activities

Ibyigwa


Gihamya Isuzuma


Inyandiko

Uwiga atahura amakosa ku mikoreshereze y'ibinyazina

bitandukanye

Uwiga akoresha neza ibinyazina bitandukanye

Umukoro mu matsinda



Yego Oya


Ibinyazina bitandukanye: Ngenera ngenga, Ndafutura/ndasigura na Mpamagazi



Umwanzuro



LU 4: Gukoresha Ikinyarwanda k'intyoza agaragaza uburyo bunyuranye bwo gutunganya ubutaka no gukoresha ibinyazina binyuranye

4


1. Gukoresha Ikinyarwanda k'intyoza uwiga agaragaza ko yumva umwandiko ku mitunganyirize y’ubutaka abinyujije mu ngiro zitandukanye

2. Gusoma neza umwandiko yubahiriza utwatuzo n’isesekaza. 3. Gusubiza ibibazo ku mwandiko mu mvugo iboneye 4. Guhina no guhimba umwandiko akurikiranya neza ingingo. 5. Kumurika ingero zifatika zihamya imitunganyirize iboneye

y’ubutaka. 6. Gukoresha ibinyazina binyuranye ku buryo bukwiye.

Amasaha 6

1. Umusaruro w’inyigisho 4.1: Gukoresha Ikinyarwanda k'intyoza uwiga agaragaza ko yumva

umwandiko ku mitunganyirize y’ubutaka abinyujije mu ngiro zitandukanye

Umwandiko ku nsanganyamatsiko yerekeye imitunganyirize y’ubutaka;

ibimenyetso by’uteze amatwi atarogoya.

Isesekaza n‘utwatuzo;

Inyunguramagambo;


Indangangakiro na kirazira;

Ingingo z’amateka n’umuco;

Ingero zifatika zihamya imitunganyirize;

o Gutega amatwi umwandiko ku mitunganyirize y’ubutaka.



o Gukoresha Ikinyarwanda k'intyoza agaragaza indangagaciro yo gukorera mu mucyo.




o Gusoma aranguruye agaragaza

˗ Igitabo gikubiyemo imyandiko ku nsanganyamatsiko yo gutunganya ubutaka ;


˗ SEDE (CD);

˗ Disiketi ;

˗ Ikibaho;

˗ Marikeri;

˗ Murandasi;

˗ Inkoranyamagambo;

˗ Itangazo Mpuzamahanga


activities

Ibyigwa

Ihinamwandiko.

isesekaza.

o Gukusanyiriza mu matsinda, ibitekerezo ku mitunganyirize y’ubutaka.

o Gukora ubushakshatsi ku bivugwa mu mwandiko;

o Gukora inshamake y’umwandiko mu mvugo.

o Kujya impaka ku ngaruka zo kudacunga neza ubutaka.

o Kumurika mu ruhame ibyavuye mu matsinda.

ry’uburenganzira bwa Muntu;


˗ Amafoto ku bikorwa by’imitunganyirizwe y’ubutaka.



Gihamya Isuzuma


Inyandiko

Uwiga ateze amatwi umwandiko ku gufata neza ubutaka

Umukoro mu matsinda



Yego Oya






Uwiga yakoresheje Ikinyarwanda k'intyoza agaragaza ko yumva umwandiko ku

mitunganyirize y’ubutaka abinyujije mu ngiro zitandukanye

Ikitabwaho 2: Kugaragaza ko yumva neza:

Insanganyamatsiko;

Inyunguramagambo;


Inshamake ku mwandiko;

Inshoza n’uturango by’umwandiko;

Isomo ry’ingenzi.

Umwanzuro

Umusaruro w’inyigisho 4.2: Gusoma neza umwandiko yubahiriza utwatuzo n’isesekaza.


Ibimenyetso by’uteze amatwi atarogoya.

o Gusoma bucece.

o Gusoma mu matsinda.

o Gusoma bakuranwa.


o Gutega amatwi umwandiko ku gufata neza ubutaka.




˗ SEDE (CD);

˗ Disiketi ;

˗ Ikibaho;

˗ Marikeri;

˗ Murandasi;


˗ Itangazo Mpuzamahanga ry’uburenganzira bwa Muntu;




activities

Ibyigwa



Gihamya Isuzuma


Uwiga asoma neza umwandiko ku gufata neza ubutaka

Umukoro mu matsinda


Yego Oya

Ikitabwaho: Gusoma neza umwandiko




Umwanzuro

Umusaruro w’inyigisho 4.3: Gusubiza ibibazo ku mwandiko mu mvugo ikwiye








-Ibisubizo by’ibibazo byo



˗ SEDE (CD);

˗ Disiketi ;

˗ Ikibaho;


activities

Ibyigwa



Inyunguramagambo;




Ingero zifatika zihamya imitunganyirize y'ubutaka ikwiye;

Ihimbamwandiko.

kumva umwandiko;


o Gukora ubushakashatsi ku bindi bivugwa kuri iyi ngingo;





o Kumurika mu ruhame ibyavuye mu matsinda;

˗ Marikeri;

˗ Murandasi;







Gihamya Isuzuma


Inyandiko

Uwiga asubiza neza ibibazo ku mwandiko ku gufata neza

ubutaka

Umukoro mu matsinda

Ibisubizo ku bibazo byanditse ku gufata neza ubutaka


Yashubije neza ibibazo ku mwandiko mu mvugo ikwiye.


Yego Oya




Utwatuzo n'isesekaza;


Nyunguramagambo;


Ngingo z’umuco;

Ngingo z’amateka;

Ndangagaciro na kirazira.

Umwanzuro

Umusaruro w’inyigisho 4.4: Guhina no guhimba umwandiko akurikiranya neza ingingo.


Ihinamwandiko;

Ihimbamwandiko.

o Gusoma no gusesengura umwandiko;



o Guhimba umwandiko ku mitunganyirize ikwiye y'ubutaka.



˗ SEDE (CD);

˗ Disiketi ;

˗ Ikibaho;

˗ Marikeri;

˗ Murandasi;




activities

Ibyigwa





Gihamya Isuzuma


Inyandiko

Uwiga ahina, ahimba umwandiko ku gufata neza ubutaka

Umukoro mu matsinda

Ihinamwandiko n'ihangamwandiko


Yego Oya


Inyunguramagambo;


Ingingo z’umuco;


Indangagaciro na kirazira.

Umwanzuro


Yahinnye anahimba umwandiko akurikiranya neza ingingo

Umusaruro w’inyigisho 4.5: Kumurika ingero zifatika zihamya imitunganyirize iboneye

y’ubutaka.




Inyunguramagambo;




Ingero zifatika zihamya imitunganyirize;

Ihimbamwandiko.




o Gukoresha Ikinyarwanda k'intyoza agaragaza indangagaciro yo gukorera mu mucyo.








o Kumurika mu ruhame



˗ SEDE (CD);

˗ Disiketi ;

˗ Ikibaho;

˗ Marikeri;

˗ Murandasi;






activities

Ibyigwa

ibyavuye mu matsinda



Gihamya Isuzuma


Inyandiko

Uwiga ategura, amurika ingero zo gufata neza ubutaka

Umukoro mu matsinda

Inyandiko y'icyegeranyo ku gufata neza ubutaka


Yego Oya





Ikitabwaho 2:Gusubizaneza ibibazo

Inyunguramagambo;


Isano y'umwandiko n'ibyasomwe ahandi;

Ingingo z’umuco n'amateka;

Gukoresha neza umwanya w'ijambo;

Kurasa ku ntego.

Umwanzuro



Yamuritse ingero zifatika zihamya imitunganyirize iboneye y’ubutaka


Ikinyazina:

Mbaza

Mboneranteko

Nyamubaro





˗ SEDE (CD);

˗ Disiketi ;

˗ Ikibaho;

˗ Marikeri;

˗ Murandasi;







Gihamya Isuzuma


Inyandiko

Uwiga atahura,akosora amakosa ku mikoreshereze y'ibinyazina

binyuranye




activities

Ibyigwa

Umukoro mu matsinda

Ibisubizo ku bibazo byanditse ku mikoreshereze y'ibinyazina


Ibinyazina bitandukanye: Mbaza, Mboneranteko na Nyamubaro;



LU 5: Gukoresha neza uburyo bunyuranye bw ’ ubwumvane no kwandika yubahiriza imyandikire y’Ikinyarwanda.

5


1. Gukoresha Ikinyarwanda k'intyoza uwiga agaragaza ko yumva ikinamico ku nsanganyamatsiko yerekeye ubwumvane mu ngiro zitandukanye.

2. Gusoma neza ikinamico yubahiriza uturango twayo. 3. Gusubiza ibibazo ku ikinamico mu mvugo iboneye. 4. Guhimba no gukina ikinamico ahuza imvugo n’ingiro 5. Gukoresha neza inzego z’ururimi. 6. Kubahiriza imyandikire y’amazina bwite.

Amasaha 6

Umusaruro w’inyigisho 5.1: Gukoresha Ikinyarwanda k'intyoza, uwiga agaragaza ko yumva

ikinamico ku nsanganyamatsiko yerekeye ubwumvane mu ngiro zitandukanye.

Ikinamico ku nsanganyamatsiko yerekeye ubwumvane;

Ibimenyetso by’uteze

o Gutega amatwi ikinamico ku nsanganyamatsiko yerekeye ubwumvane.

˗ Ibitabo bikubiyemo imyandiko yerekeyeubwumvane;

˗ Ibitabo


Yego Oya


activities

Ibyigwa

amatwi atarogoya.

Inyunguramagambo ku ngeri y’ikinamico;


Udukino ku nsanganyamatsiko ishingiye ku bwumvane;



o Gusubiza ibibazo byo kumva ikinamico n’inyunguramagambo.

o Kuvumbura insanganyamatsiko ivugwa mu ikinamico.

o Gusoma bucece ikinamico.

o Gusoma bakuramwa, baranguruye bigana, abakinankuru.

o Gukorera mu matsinda, bungurana ibitekerezo ku nsanganyamatsiko ivugwa mu ikinamico.

o Guhimba no gukina udukino ku nsanganyamatsiko ishingiye ku bwumvane.

o Kujya impaka ku kamaro k' imvugo ziboneye.

by’ikibonezamvugo ; ˗ SEDE (CD); ˗ Disiketi ; ˗ Ikibaho; ˗ Marikeri; ˗ Murandasi; ˗ Inkoranyamagambo; ˗ Amabwiriza ya Minisitiri

N0 001/2014 yo ku wa 08/10/2014 agenga imyandikire y’Ikinyarwanda nk’uko yasohotse mu Igazeti ya Leta N0 41 bis yo ku wa 13/10/2014.



Gihamya Isuzuma


Inyandiko

Uwiga asubiza neza ibibazo ku ikinamico yerekeye ubwumvane

Umukoro mu matsinda

Ibisubizo ku bibazo byanditse ku icinamico


Yego Oya

Ikitabwaho 1: Gutega amatwi no gukurikira neza ikinamico


Uwiga yakoresheje Ikinyarwanda k'intyoza agaragaza ko yumva, mu ngiro

zitandukanye, ikinamico ku nsanganyamatsiko yerekeye ubwumvane





Insanganyamatsiko;

Inyunguramagambo;


Inshamake y' ikinamico;

Inshoza n’uturango by’ ikinamico;

Isomo ry’ingenzi.

Umwanzuro

Umusaruro w’inyigisho 5.2: Gusoma neza ikinamico yubahiriza uturango twayo







o Gusoma bakuramwa, baranguruye bigana, abakinankuru


˗ Ibitabo by’ikibonezamvugo ;

˗ SEDE (CD); ˗ Disiketi ; ˗ Ikibaho; ˗ Marikeri; ˗ Murandasi; ˗ Inkoranyamagambo; ˗ Amabwiriza ya Minisitiri




activities

Ibyigwa


Gihamya Isuzuma


Uwiga asoma neza ikinamico ku nsanganyamatsiko yerekeye

ubwumvane

Umukoro mu matsinda


Yego Oya

Ikitabwaho: Gusoma neza ikinamico




Umwanzuro

Umusaruro w’inyigisho 5.3: Gusubiza ibibazo ku ikinamico mu mvugo iboneye





Udukino ku nsanganyamatsiko




o Kuvumbura insanganyamatsiko ivugwa





activities

Ibyigwa


Yasomye neza ikinamico yubahiriza uturango twayo

ishingiye ku bwumvane;


mu ikinamico.







Gihamya Isuzuma


Inyandiko

Uwiga asubiza neza ibibazo ku ikinamico yerekeye ubwumvane

Umukoro mu matsinda

Ibisubizo ku bibazo byanditse ku ikinamico yerekeye ubwumvane


Yego Oya

Ikitabwaho 1:Gutega amatwi no kumva neza ku ikinamico





Nyunguramagambo;

Nsanganyamatsiko y’ ikinamico;

Ngingo z’umuco;

Ngingo z’amateka;

Ndangagaciro na kirazira.


Yashubije neza ibibazo mu mvugo ikwiye ku ikinamico

Umwanzuro

Umusaruro w’inyigisho 5.4: Guhimba no gukina ikinamico ahuza imvugo n’ingiro





















activities

Ibyigwa


Gihamya Isuzuma


Inyandiko

Uwiga ahimba, akina neza ikinamico ku nsanganyamatsiko

y'ubwumvane

Umukoro mu matsinda

Ikinamico yanditswe


Yego Oya

Ikitabwaho: Guhimba no gukina neza ikinamico

Inyunguramagambo;

Insanganyamatsiko y’ikinamico;

Ingingo z’umuco;


Indangagaciro na kirazira;


Ibyiyumviro by'abakinankuru.

Umwanzuro

Umusaruro w’inyigisho 5.5: Gukoresha neza inzego z’ururimi.







˗ SEDE (CD); ˗ Disiketi ;


activities

Ibyigwa


Yahimbye anakina ikinamico ahuza imvugo n’ingiro.





Inzego z’ururimi: Imvugo ikocamye Imvugo isanzwe Imvugo ihanitse







o Kujya impaka ku mvugo ziboneye.

˗ Ikibaho; ˗ Marikeri; ˗ Murandasi; ˗ Inkoranyamagambo; ˗ Amabwiriza ya Minisitiri




Gihamya Isuzuma


Inyandiko

Uwiga atahura, akosora amakosa ku mikoreshereze y'inzego

z'ururimi

Umukoro mu matsinda

Ibisubizo ku bibazo byanditse ku mikoreshereze y'inzego

z'ururimi


Yego Oya


Yakoresheje neza inzego z’ururimi

Ikitabwaho 1: Gusoma neza no gukurikira ikinamico



Isesekaza n'utwatuzo;

Ikitabwaho 1: Gukoresha neza inzego z'ururimi zitandukanye

Inzego zitandukanye z’ururimi

Imikoreshereze ikwiye y'inzego z'ururimi.

Umwanzuro

Umusaruro w’inyigisho 5.6: Kubahiriza imyandikire y’amazina bwite


Amazina bwite y’ahantu afite indomo y’abantu arenze rimwe














activities

Ibyigwa

y’abantu n’ahantu y’amavamahanga y’idini yari asanzweho

o Kujya impaka ku kamaro k'imyandikire ikwiye y'amazina bwite.

o Gutahura no gukosora amakosa mu myandikire y’amazina bwite.



Gihamya Isuzuma


Inyandiko

Uwiga atahura, akosora imyandikire y'amazina bwite

Umukoro mu matsinda

Ibisubizo ku bibazo byanditse ku myandikiye ikwiye y'amazina

bwite


Yego Oya

Ikitabwaho: Kubahiriza imyandikire

y'amazina bwite y’ahantu afite indomo

y'amazina bwite y’abantu arenze rimwe

y'amazina bwite y’abantu n’ahantu

y'amazina bwite y’amavamahanga

y'amazina bwite y’idini yari asanzweho

Umwanzuro


Yubahirije imyandikire y’amazina bwite

Ibitabo n’inyandiko byifashishijwe:

1. BIZIMANA S, KAYUMBA C., (2011), Inkoranya y’Ikinyarwanda mu Kinyarwanda, IRST, 2ème, Edition

2. BIZIMANA, S., RWABUKUMBA, G., (2011), Inkoranya y’Ikinyarwanda mu Kinyarwanda, IRST, 1ère Edition

3. CHARMEAUX, E., (1975), La lecture à l’école, Cédix, Paris. 4. CONFÉRENCE DES MINISTRES DE L’EDUCATION DES ETATS D’EXPRESSION FRANÇAISE, (1986),

Promotion et intégration des langues nationales dans les systèmes éducatifs, Librairie Honoré Champion, Paris.

5. COUPEZ A. (1961) Grammaire Rwanda Simplifiée, Usumbura 6. Dictionnaire Rwandais-Français, Edition abrégée et adaptée par Irénée JACOB. 7. FOUNTAIN PUBLISHERS, (2011), Ikinyarwanda, Igitabo cy’umunyeshuri, Umwaka wa 4, Fountain

Publishers, Kigali 8. FOUNTAIN PUBLISHERS, (2011), Ikinyarwanda, Igitabo cy’umwarimu, Umwaka wa 5, Fountain

Publishers, Kigali 9. FOUNTAIN PUBLISHERS, (2011), Ikinyarwanda, Igitabo cy’umwarimu, Umwaka wa 6, Fountain

Publishers, Kigali 10. GAGNÉ, G., PAGÉ, M. na ARRAB, E, (2002), Didactique des langues maternelles. Questions

actuelles dans différentes régions du monde, De Boeck Universitégions du monde, De Boeck Université, Bruxelles.

11. GASIMBA F.X (2004), Inganzo y’Ubwanditsi, Prix Kadima 12. INTEKO NYARWANDA Y’URURIMI N’UMUCO (RALC), (2013), Indangagaciro z’Umuco w’u Rwanda,

Imfashanyigisho ibanza, Kigali Rwanda 13. KAGIRANEZA Z. (1989), Igitaramo ku mateka y’u Rwanda, MINESUPRESS 14. MINISTERI Y’AMASHURI ABANZA N’AYISUMBUYE (1986) Ikinyarwanda: Ikibonezamvugo cyo mu

Cyiciro cya Gatatu, Kigali 15. UNIVERSITY OF RWANDA/COLLEGE OF EDUCATION (2014), Umusogongero ku Buvanganzo

Nyarwanda, Kigali. 16. VANHOVE J. (1941), Essai de Droit Coutumier du Ruanda, Bruxelles, Librairie Falk fils.

C C M I W 5 0 1 - ICT AT WORKPLACE

CCMIW501 Use ICT at workplace


Credits: 3 30

Sector: All

Sub-sector: All

Issue date: October, 2017

Purpose statement

This course focuses on providing skills, experience and confidence for those learners who struggle to

make the most of technology to demonstrate creative thinking, problem solving and knowledge

construction. It focuses on completing workplace tasks, such as researching and creating documents

with text, graphics and numerical information using commonly used tools such as: Microsoft Office –

(Word, Excel and PowerPoint), Email, The Internet

Learners gain ability to appropriately select and responsibly use ICT to be able to: Problem-solve,

Communicate and collaborate, Locate, use and synthesize information found using technology and

Develop skills necessary to function in this century.


Not applicable







1. Prepare document Layout 1.1 Proper set up of a grid structure 1.2 Proper arrangement of text zones and non-textual

ones in their correct reading order. 1.3 Proper use of special effects

2. Apply basic computer operations 2.1 Appropriate Conversion, Export and Import of files 2.2 Appropriate use of storage media 2.3 Appropriate application of Printer settings 2.4 Appropriate connect computer to the network

3. Manage data 3.1 Proper management of data types 3.2 Proper application of data validation, 3.3 Adequate application of Logical functions 3.4 Adequate performance of data analysis, duplication

removal and Conditional formatting 3.5 Appropriate application of data protection

LU 1:Prepare document Layout

1

Learning Outcomes:

10. Set up a grid structure 11. Arrange text zones and non-textual ones 12. Use special effects

10 Hours

Learning Outcome1.1:Set up a grid structure

Usage of basic grid structures for page layout (Deciding on the number and size of columns and gutters (gaps between columns))

Use asymmetrical grids to add interest to your design.

Work with margins, row and column gaps (Placement of intentional whitespace).

Usage of mixed grids.

o Practical exercise on designing a cover page of a given document

Computer Applications Trainer manual Flipcharts Markers Flipcharts stand Computer Lab Sample of journal



Content




Written evidence

Oral evidence


Multiple choice/ Ticking True or false questions Matching Sentence completion Open ended questions Expose (presentation)

Checklist Score

Yes No

Indicator: Basic grid structures for page layout a are well identified

Indicator: Asymmetrical grids is well detected

Indicator:Working with marginsare well described

Observation


Proper set up of a grid structure

Learning Outcome 1.2:Arrange text zones and non-textual ones.

Work with Styles (Headings, Title and Subtitles) chapter or section titles, or headlines and subheads

Size and position of images and figures and work with image captions

Pull quotes and nut graphs which might be added out of course or to make a short story fit the layout

Box outs and sidebars, which present information as asides from the main text flow

Page headers and page footers, the contents of which are usually uniform across content pages.

Table of contents

Notes like footnotes and end notes; bibliography

o Practical exercise on editing and arrange a given document

Computer Applications Trainer manual Flipcharts Markers Flipcharts stand Computer Lab Sample of journal





Written evidence

Oral evidence


Multiple choice/ Ticking True or false question Matching Sentence completion Open ended questions


Proper arrangement of text zones and non-textual ones in their correct reading

order


Expose (presentation)

Checklist Score

Yes No

Indicator:Work with Stylesare well identified

Indicator: Size and position of images is well detected

Indicator:Pull quotes and nut graphs is well detected

Indicator: Box outs and sidebars are well identified

Indicator: Page headers are well described

Observation

Learning Outcome 1.3: Use special effects

Methods of overlaying text on an image for readability

Position the Text Appropriately

Increase the Contrast Use a Transparent

o Practical exercise on adding special effects in a given document

Computer Applications Trainer manual Flipcharts Markers Flipcharts stand


Overlay Drop Shadow

Runaround and intrusions, or bleeding an image over the page margin

Computer Lab Sample of journal





Written evidence


Multiple choice/ Ticking True or false question Matching Sentence completion Open ended questions Expose (presentation)

Checklist Score

Yes No

Indicator: Methods of overlaying text on an image are well identified

Insert text appropriately

Increase the contrast

Use a transparent overlay

Drop shadow


Proper use of special effects

Indicator: Runaround and intrusionsis well detected

Observation

LU 2: Apply basic computer operations

2

Learning Outcomes:

3. Import, Export, and Convert Data Files 4. Use storage media 5. Apply printer settings 6. Connect computer to the network

10 Hours

Learning Outcome 2.1:Import, Export, and Convert Data Files

Variety of different file formats Formats Typical Extension

Data Import techniques

Data Export techniques

Compress a file

File Conversion

o Individual work o Scenario based activities o Brainstorming on data types o Appropriate Conversion,

Export and Import of files o Appropriate use of storage

media o Appropriate application of

Printer settings o Connect Computer to the

network

Projector White Board Computer Lab





Appropriate Conversion, Export and Import of files


Content


Written evidence

Oral evidence


Written evidence Multiple choice/ Ticking True or false question Matching Sentence completion Open ended questions

Checklist Score

Yes No

Indicator:Variety of different are well identified

Formats

Typical Extension

Indicator: Data Import techniquesis well detected

Indicator:Data Export techniquesare well described

Indicator: Compress a fileare well identified

Indicator: File Conversionare well described

Observation

Learning Outcome 2.2:Use of storage media

Different types of storage (off-line/On-line storage) External/Removable Hard Drive Solid State Drive (SSD) Network Attached Storage (NAS) USB Thumb Drive Or Flash Drive. Optical Drive (CD/ DVD discs) Cloud Storage.

Storage capacity Description of units of data

Disk formatting Partitioning Erase data

o Brainstorming on storage types

o Practical exercises on disk formatting

Projector White Board Computer Lab Storage devices





Written evidence

Oral evidence




Appropriate use of storage media


Checklist Score

Yes No

Indicator:Different types of storageare well identified

External removable hard drive

Solid state drive

Network attached storage

USB thumb drive

Cloud storage

Optical drive

Indicator:Storage capacityis well detected

Unit of data

Indicator:Disk formattingare well described

Partitioning

Erase data

Observation

Learning Outcome 2.3:Apply printer settings

Page setup Print preview Print dialog box

Selecting printer name Printer options Printing one or more

copies Printing in black/white

or color Print page ranges

o Exercises on printing one or more copies of a colored document, in black and white

o Printing in landscape, portrait different pages

Computer Lab With Current Word processing Package installed in each computer

Printer Projector



Appropriate application of Printer settings





Written evidence

Oral evidence



Checklist Score

Yes No

Indicator: Page setupare well identified

Print preview

Print dialog box

Indicator:Selecting printer nameis well detected

Printer options

Printing one or more copies

Printing in black/white or color

Printing in black/white or color

Observation

Learning Outcome 2.4: Connect computer to the network


Common types of area networks based on size Personal area network,

or PAN Local area network, or

LAN Metropolitan area

network, or MAN Wide area network, or

WAN Wireless Local Area

Network or WLAN

Common types of area networks based on main purpose Storage area network, or

SAN Enterprise private

network, or EPN Virtual private network,

or VPN

Connect to the internet

Fixed internet Mobile internet

o Exercises on connect computer to the internet

o

Computer Lab With Internet

Projector





Written evidence

Oral evidence




Appropriate connect computer to the network

Checklist Score

Yes No

Indicator:Common types of area networks based are well identified

Personal area network, or PAN

Local area network, or LAN

Metropolitan area network

Wide area network, or WAN

Wireless Local Area Network or WLAN

Indicator:Common types of area networks based on main purposeis well detected

Storage area network, or SAN

Enterprise private network, or EPN

Virtual private network, or VPN

Indicator: connect to the internetare well described

Fixed internet

Mobile internet

Observation

LU 3: Manage data

3

Learning Outcomes:

3. Manage data types 4. Apply data validation 5. Apply logical functions 6. Analyse data 7. Apply data protection

10 Hours

Learning Outcome 3.1: Manage data types

Description of data types Data type (Byte, integer, long,

single, double, currency, decimal, string, Boolean, date, object, variant)

Length Description

Techniques of entering data types in cells and their default formats

Labels to describe pieces of information

Values (Raw numbers or dates)

Formulas to perform calculations

o Brainstorming on data types o

Computer Lab Projector



Proper management of data types





Written evidence

Oral evidence



Checklist Score

Yes No

Indicator: Description of data are well identified

Data type

Length

Description

Indicator: Techniques of entering is well detected

data types in cell

default formats

Indicator: Labels to describe are well described

Indicator: Valuesis well detected

Indicator: Formulas to perform are well described

Observation

Learning Outcome 3.2:Apply data validation

Create validation rules (Entries allowed in the cell, prompt message and Warning alerts)

Search/Find .Replace

Deleting a range of text

The undo command

Spelling and grammar

Synonyms

o Practical exercises on data validation based on calculation in another cell

o

Computer Lab Projector





Written evidence

Oral evidence



Checklist Score

Yes No

Indicator:Create validation are well identified

Indicator: Search/Find is well detected

Indicator: Deleting a range of textare well described


Proper application of data validation


Observation

Learning Outcome 3.3:Apply logical functions

Logical function overview (AND, OR, XOR and NOT)

Between condition (IF function)

o Practical exercises on use of logical operators and construct more elaborate logical tests to perform more complex calculations and more powerful data analysis

Computer lab Projector





Written evidence

Oral evidence




Adequate application of Logical functions


Checklist Score

Yes No

Indicator:Logical function overview are well identified

AND

OR

NOT

XOR

Indicator:Between condition is well detected

IF function

Observation

Learning Outcome 3.4:Analyse data

Create different types of charts

Table style and application of conditional formatting

Duplication removal

o Perform practical exercises on data analysis

o compile activities reports

Computer lab Projector






Written evidence

Oral evidence



Checklist Score

Yes No

Indicator:Create different types of chartsare well identified

Line and column charts

Pie

Miniature graphs

Bar

Indicator:Table style is well detected

Application

conditional formatting

Indicator:Duplication removal are well described

Observation


Adequate performance of data analysis, duplication removal and Conditional

formatting

Learning Outcome 3.5:Apply data protection

Data protection principles Fair and lawful Purposes Adequacy Accuracy Retention Rights Security

o Compile activities reports Computer lab Projector





Written evidence

Oral evidence



Checklist Score

Yes No


Appropriate application of data protection


Indicator:Data protection principlesare well identified

Fair and lawful

Purposes

Adequacy

Accuracy

Retention

Rights

Security

Observation

Reference books:

1. http://msdn.microsoft.com/en-us/library/bb687869.aspx Data type in Microsoft Excel

C C M U E 5 0 1 - UPPER INTERMEDIATE WORKPLACE ENGLISH

CCMUE501 Maintain professional conversation in upper-intermediate English


Credits: 3 30

Sector: All

Sub-sector: All

Issue date: January, 2017

Purpose statement

This core module describes the skills, knowledge and attitudes to be acquired for the trainee’s. The trainee

will be able to Prepare and deliver speeches at different social and professional occasions, Adaptation of

speech messages to a particular audience, Ask questions to clarify, extend and follow up ideas, Produce

medium compositions on different trade-related subjects, Identify and differentiate different business

documents, Effective writing of different business documents, Identify and use of writing styles, read

different trade-related texts, Apply reading techniques to selected trade-related texts, Explain key

terms/words in their context, Answer reading comprehension questions precisely, Analyze different trade-

related texts,Summarize trade-related texts (in own words), identify differences between common English

accents, Listen and respond to users of common English their accents, Reporting information listened to from

different common accents, Steps of speech preparation and delivery, Important tips on speech delivery,

Requirements to properly articulate information, Analyse trade-related texts, Summarise texts


Oral Basic English Communication Oral Basic English Communication Intermediate Workplace English Use intermediate English at the workplace







Communicate orally in social and

professional situations with ease

1.1 Acceptable preparation and delivery of speeches on different social and professional occasions

1.2 Audible and clear articulation of messages addressed to an audience using pronunciation, segmental and Suprasegmental phonology

1.3 Asking relevant questions to clarify, extend and follow up ideas according to question forms

Read correctly a range of materials

2.1 Adequate reading of different trade-related texts 2.2 Clear analysis of trade-related texts (identification

and description of characters, events and settings, as well as to express preferences by giving reasons)

2.3 Effective summary of key ideas in trade-related texts

2.4 Effective use of knowledge of events’ sequence to describe a situation when rephrasing information from the texts

Listen to audio messages with different

English accents to get the intended

message

3.1 Appropriate listening and responding to others 3.2 Clear identification of differences between

common English accents 3.3 Accurate reporting of information listened to in

different accents

Produce a variety of medium texts on

professional and general topics

4.1 Clear and detailed writing about a wide range of trade-related subjects.

4.2 Effective differentiation of business documents (inventory, memos,letters, handovers, receipts, minutes)

4.3 Appropriate writing of business documents

4.4 Appropriate use of writing style applicable to each type of business document

LU 1: Communicate orally in social and professional situations with ease

1

Learning Outcomes:

13. Prepare speeches for different social and professional occasions 14. Deliver speeches to an audience 15. Ask questions to clarify, extend and follow up ideas according to

question forms

10 Hours

Learning Outcome 1.1: Prepare speeches for different social and professional occasions

Steps for speech preparation and delivery Step 1: Research and

Preparation Step 2: Writing Your

Speech Step 3: Practicing Step 4: Putting

Together Visual Aids Step 5: Handling the

Q&A

Important tips for speech delivery

Dos and Don’ts on speech delivery

Requirements to articulate message Pronunciation Speed Tone

Identification of

o Brainstorming o Documentary research o Practical exercise o Presentation o Role plays

Flip charts

White/chalk Board

Markers

Microphones

Reference books

Scenarios

Stationeries

Scenarios

Projector

Lesson plan

Trainee manual

Reference books


Content

categories of audience Familiar audience Non-familiar

audience Adaptation of the

message to the audience





Written evidence


Writing practice

Task: Write a 5 minutes’ speech on a topic of choice to be presented to

the class.

Checklist Score

Yes No

Understanding steps for speech preparation

Language use

Observation

Learning Outcome 1.2: Deliver speeches to an audience



Acceptable preparation and delivery of speeches on different social and professional occasions

Steps for speech preparation and delivery Step 1: Research and

Preparation Step 2: Writing Your

Speech Step 3: Practicing Step 4: Putting Together

Visual Aids Step 5: Handling the

Q&A

Important tips for speech delivery

Dos and Don’ts on speech delivery

Requirements to articulate message Pronunciation Speed Tone

Identification of categories of audience Familiar audience Non-familiar audience Adaptation of the

message to the audience

o Brainstorming o Documentary research o Practical exercise o Presentation o Role plays

Flip charts

White/chalk Board

Markers

Microphones

Reference books

Scenarios

Stationeries

Scenarios

Projector

Lesson plan

Trainee manual

Reference books





Oral evidence


Presentation

Task

Deliver a 5 minutes’ speech on a topic of choice to the class.


Audible and clear articulation of messages addressed to an audience using pronunciation, segmental and Suprasegmental phonology

Checklist Score

Yes No

Understanding steps for speech preparation

Language use

Tips for speech delivery

Observation

Learning Outcome 1.3: Ask questions to clarify, extend and follow up ideas according to question

forms

Question forms Yes/No questions Wh-questions Choice questions Hypothetical questions Embedded questions Leading questions

o Practical exercise o Presentation o Role plays o Group work

Scenarios

White/blackboard

Reference books

Markers

Flip charts

Paper

Stationeries





Oral evidence Discussions


Asking relevant questions to clarify, extend and follow up ideas according to

question forms



Presentations

Task: Answer at least 3 questions from the audience on your 5-minute speech.

Checklist Score

Yes No

Question formulation

Understanding the audience

Message articulation

Observation

LU 2: Read correctly a range of materials

2

Learning Outcomes:

7. Read different trade-related texts adequately 8. Analyse trade-related texts 9. Summarize key ideas in trade-related texts

5 Hours

Learning Outcome 2.1: Read different trade-related texts adequately

Types of texts Expository Narrative Descriptive Directive Argumentative

Application of reading techniques on selected texts

Reading for details Reading for specific

information

Explanation of key terms/words in the text

Provision of answers to reading comprehension questions

o Brainstorming o Documentary research o Practical exercise o Group work o Presentation

- Flip charts - White/chalk Board - Markers - Reference books - Stationeries - Projector - Lesson plan - Trainee manual



Content




Written evidence

Oral evidence


Reading practice Presentations Matching

Multiple choice Task: Using an appropriate reading strategy, read the text provided to you

and answer its comprehension questions

Checklist Score

Yes No

Types of texts

Application of reading texts

Answering comprehension questions

Observation

Learning Outcome 2.2: Analyse trade-related texts

Identification and description Text Structure Purpose of the text Style

Technicality Illustration Prose or verse

Writer’s stance

o Practical exercise o Presentation o Roleplay o Group discussion

Scenarios

White/blackboard

Reference books

Markers

Flip charts

Paper

Stationeries



Adequate reading of different trade-related texts

Lesson plan

Trainee manual





Written evidence


Reading practice Presentations Multiple choice

Task: Read the text provided by the teacher and explain its purpose

Checklist Score

Yes No

Types of texts

Application of reading texts

Answering comprehension questions

Identification of text purpose

Observation

Learning Outcome 2. 3: Summarize key ideas in trade-related texts



Clear analysis of trade-related texts (identification and description of characters, events and settings, as well as to express preferences by giving reasons)

Steps to summarize: Keep the most

important ideas

Get rid of the less important details

Write in own words

o Practical exercise o Presentation o Group work

- White/blackboard - Reference books - Markers - Flip charts - Paper - Stationeries - Trainee manual - Lesson plan





Written evidence

Oral evidence


Reading practice Writing practice Presentations

Task: Summarize the text given by the teacher

Checklist Score

Yes No

Understanding of summary writing steps

Observation


Effective summary of key ideas in trade-related texts

LU 3: Listen to audio messages with different English accents to get the intended message

3

Learning Outcomes:

8. Listen and respond to others correctly 9. Identify differences between common English accents clearly 10. Report information listened to in different accents accurately

10 Hours

Learning Outcome 3.1: Listen and respond to others correctly

Application of active listening strategies to different accents Listening for General information Listening for Specific information

Responding to different accents Responding through Interactions

Asking for clarification Expressing satisfaction

o Modelling o Practical exercise o Presentation o Role plays

Flip charts

White/chalk Board

Audiovisual materials

Scenarios

Stationeries

Projector

Computer

Lesson plan

Trainee manual

Recordings






Oral evidence


Listening practice Discussions True or false questions

Task: Following your teacher’s instructions, listen and respond to what you hear.

Checklist Score

Yes No

Application of active listening strategies

Responding to audio messages

Observation

Learning Outcome 3.2: Identify differences between common English accents clearly

Introduction to English accents Defining an English accent Common English accents

Differences between American and British English Vowel Pronunciation Consonant pronunciation Rhotic accent

o Practical exercise o Drilling/ o Modeling o Presentation o Roleplay

- Scenarios - White/blackboard - Reference books - Markers - Flip charts - Stationeries - Audiovisual material - Recordings - Trainee manual



Appropriate listening and responding to others

Change of stress Changes in articulation

- Lesson plan





Oral evidence


Listening practice Discussions True or false questions Note taking

Task: Listen to two different recordings played by the teacher and identify

the differences between the accents of both speakers

Checklist Score

Yes No

Understanding of Differences between American and British accents

Observation

Learning Outcome 3.3: Report information listened to in different accents accurately



Clear identification of differences between common English accents

Types of listening Informative listening Discriminative listening Relationship listening Appreciative listening

Reporting information General information Specific information

o Practical exercise o Presentation o Drilling/ o Modelling

Scenarios White/blackb

oard Reference

books Markers Flip charts Audiovisual

materials Recordings Stationeries





Written evidence

Oral evidence


Listening practice

Discussions

Presentations

Task:

Listen and report to the information you hear from each recording

played to you by the teacher

Checklist Score

Yes No

Listening strategies

Understanding of Differences between American and British accents

Types of listening

Reporting information accurately

Observation


Accurate reporting of information listened to in different accents

LU 4: Produce a variety of medium texts on professional and general topics

4

Learning Outcomes:

6. Write about a wide range of trade-related subjects clearly 7. Differentiate business documents effectively 8. Write business documents perfectly 9. Use writing style applicable to each type of business document

5 Hours

Learning Outcome 4.1: Write about a wide range of trade-related subjects clearly

Varieties of writing Chronological

writing Analytical writing Descriptive writing Compare and

contrast writing Evaluative writing Summary writing

The Writing processes Exploring and

planning Drafting Making global

revisions and revising sentences

Building effective paragraphs

o Brainstorming o Documentary research o Practical exercise o Group work

- Flip charts - White/chalk Board - Markers - Reference books - Stationeries - Projector - Lesson plan - Trainee manual






o Written evidence o Performance

Writing practice Presentations

Task: Write a short text analysing an important issue affecting your career

Checklist Score

Yes No

Understanding of varieties of writing

Writing processes

Observation

Learning Outcome 4.2: Differentiate business documents effectively

Identification and differentiation of business documents Business plans and Goals

Business proposals Concept notes

Accounting Documents Financial reports Financial

statements Goods received

note

o Practical exercise o Brainstorming o Presentation o Documentary

research o Group work o Roleplay

- Scenarios - White/blackboard - Reference books - Markers - Flip charts - Stationeries - Lesson plan - Trainee manual



Clear and detailed writing about a wide range of trade-related subjects

Purchase order Goods delivery note Requisition

Customer service documents

Business reports Annual reports Term reports Quarterly report Activity/Operation

reports Operational documents

Contracts Business letters Memorandum of

Understanding





o Written evidence o Oral o Performance o

Writing practice Discussions Presentations Multiple choice Matching

Task:

Name at least 4 different types of business documents and specify their differences

Checklist Score

Yes No

Identification of business documents


Effective differentiation of business documents (inventory, memos,letters, handovers, receipts, minutes)

Awareness of characteristics of business documents

Observation

Learning Outcome 4.3: Write business documents perfectly

Steps to write business documents Identifying the

audience Identifying the

document’s purpose

Organizing your writing

Proofreading the business document

Editing the business document

o Practical exercise o Documentary research o Presentation o Group work

- White/blackboard - Reference books - Markers - Flip charts - Paper - Stationeries - Trainee manual - Lesson plan





o Written evidence o Performance evidence o

Writing practice Presentation

Task:

Write a business of a project you would implements upon graduation

Checklist Score

Yes No

Awareness of steps to write a business documents

Structure of business documents


Appropriate writing of business documents


Observation

Learning Outcome 4.4: Use writing style applicable to each type of business document

Tips to business writing style

Formatting a business document

o Practical writing exercises o Group work o Documentary research o Presentation

- White/blackboard - Reference books - Markers - Flip charts - Stationeries - Trainee manual - Lesson plan





o Written evidence o Performance evidence o

Writing practice Presentation Matching

Task:

Using the appropriate writing style for each business document, write a memo and business letter on a topic of your choice.

Checklist Score

Yes No

Application business document writing styles

Layout of business documents by type


Appropriate use of writing style applicable to each type of business document


Language use

Observation

Reference books:

A C C A B 5 0 1 - BUDGET PRINCIPLES

ACCAB501 Apply principles of budgeting


Credits: 4 40

Sector: Finance



Purpose statement

This module describes the skills, knowledge and attitude required to apply principles of budgeting.

It is intended for learners who have successfully completed the level 4 in accounting or its equivalent

and pursuing level V in accounting or applying for recognition of prior learning or other related

qualifications. At the end of this module, learners will be able to describe the impact of internal and

external business factors on budgets, demonstrate the use of budgets, and describe the skills needed in

budget preparation. Qualified learners deemed competent to this competency shall have ability to take

responsibility for the carrying out of a range of defined activities in accounting under non- directive

supervision

.


N/A







1. Describe the impact of internal and external business factors on budgets

1.1 Proper Explanation of the structure of the organization, responsibility centers and the relationships between the departments and functions.

1.2 Proper Identification of internal and external sources of information on costs, prices, demand, availability of resources and availability and cost of finance

1.3 Clear Explanation of the impact of the external environment and any specific external costs on budgets.

2. Demonstrate the use of budgets

2.1 Proper Explanation of the behavioral aspects of budgeting

2.2 Proper Description of the uses of budgetary control 2.3 Proper Explanation of the relationship between

budgetary control, product lifecycles, and forecasts and planning.

2.4 Clear Explanation of the significance of budget variances.

2.5 Proper Explanation of the main differences between the public and private sector and the implications for the approach to budgeting in the public sector.

3. Describe the skills needed in budget preparation.

3.1 Accurate Explanation of the principles of standard costing

3.2 Proper Description of the purpose of revenue and cost forecasts and how they link to budgets

3.3 Proper Recognition of the expenses as different types of costs

3.4 Identify the sources of relevant data used in budget proposals.

LU 1: Describe the impact of internal and external business factors on budgets

1

Learning Outcomes:

1.1 Explain the structure of the organization, responsibility centers and the relationship between the departments and functions

1.2 dentify internal and external sources of information on costs, prices, demand, availability of resources and availability and cost of finance

1.3 Explain the impact of the external environment and any specific external costs on budgets 10 Hours

Learning Outcome 1.1: Explain the structure of the organization, responsibility centers and

the relationship between the departments and functions

Definition of organizational structure

Types of organizational structure

Definition of responsibility center

Types of Responsibility Centers

Cost center

Revenue center

Profit center

The Importance of Communication Between Different Departments in an Organization

Importance of

- Brainstorming on meaning of organization structure

- Research on internet the types of organization structure

- Group discussion on the types of responsibility

- Group discussion on importance of communication between department

- Group discussion on importance of relationship between organization function

- Reference books - Paper - Pen - Marker - Calculator - Chart - Computer


relationship between organizational functions





Written evidence


Open questions

Short question

Multiple choice questions

Task: Explain the structure of the organization, responsibilities

centers and the relationship between departments and function

Checklist Score

Yes No

Organization structure is well described

Types of organizational structure are listed and explained

Types of Responsibility Centers are well explained

Importance of relationship between organizational functions are well discussed

Observation

Learning Outcome 1.2: Identify internal and external sources of information on costs, prices,

demand, availability of resources and cost of finance

Resources

Learning activities Content


Proper Explanation of the structure of the organization, responsibility centers

and the relationships between the departments and functions

Source of information

Primary information

Secondary information

Internal information

External information

Price information

Determination of resources

needed

Demand & Supply analysis

Cost of capital

- Brainstorming on source of

information

- Group discussion on price

information

- Demand and supply analysis

- Group discussion on

determination of resource

needed

- Oral presentation on cost of

capital






Written evidence


Matching questions


Short questions

Task: Identify internal and external sources of information on costs,

prices, demand, availability of resources and cost of finance

Checklist Score

Yes No

Source of information are well identified

Price information is well explained

Source needed are well determined

Demand & Supply are well analyzed

Observation


Proper Identification of internal and external sources of information on costs,

prices, demand, availability of resources and cost of finance

Learning Outcome 1.3: Explain the impact of the external environment and any specific

external costs on budgets

External environment analysis:

Financial analysis Analysis of Current

Revenue and Expenditure Structure

Long-Term Forecasts.

Internal Capabilities

External Influencers

Definition of External cost

- Brain storming on external environment

- Group discussion on analysis of current revenue and expenditure

- Brainstorming on external cost






Written evidence


Open questions


Short questions

Task: Explain the impact of the external environment.


Clear Explanation of the impact of the external environment and any specific

external costs on budgets


Checklist Score

Yes No

External environment is well analyzed

External cost is well explained

Observation

LU 2: Demonstrate the use of budgets

2

Learning Outcomes:

10. Explain the behavioral aspects of budgeting

11. Describe the uses of budgetary control

12. Identify the correct budget to prepare according to the

organizational requirements

13. Explain the relationship between budgetary control, product

lifecycles, forecasts and planning.

14. Explain the significance of budget variances.

15. Explain the main differences between the public and private sector and the implications for the approach to budgeting in the public sector

15 Hours

Learning Outcome 2.1: Explain the behavioral aspects of budgeting

Nature and definition of Budget

The need for budget: Systematic

Planning Co-ordination and

Communication Quantification

and Cost Awareness

Control and Evaluation

Behavioral aspects: Motivation Participation

o Brainstorming on nature and definition of budget

o Brainstorming the need for budget

o Group discussion on behavioral aspect

- Reference books - Paper - Pen - Calculator - Marker - Chart - Computer


Content

Feedback Group effects Budget slack Policies of the

organization





Written evidence


Open questions


Short questions

Task: Explain the behavioral aspects of budget

Checklist Score

Yes No

The meaning of budget is well given

The needs of budget are well listed

Behavior aspects are well described

Observation

Learning Outcome 2.2: Describe the uses of budgetary control



Proper Explanation of the behavioral aspects of budgeting

Definition of Budgetary Control

Importance of Budgetary

control

The Uses of Budgetary Control:

Planning

Communication

Responsibility

Appraisal

Motivation

Monitoring

Resource Allocation

o Brainstorming on

definition of budgetary

control

o Group discussion on

importance of use

budgetary control

- Reference books - Paper - Pen - Marker - Chart - Computer





Written evidence


Open questions


Short questions

Task: Describe the use of budgetary control

Checklist Score

Yes No

Budgetary Control is well described

Importance of Budgetary control are well illustrated

The use of Budget control are well explained

Observation


Proper Description of the uses of budgetary control

Learning Outcome 2. 3: Identify the correct requirements to prepare budget according to the

organisational policy and procedures

Requirements to prepare budget

Types of budget

the budget preparation process:

objectives of budget preparation

the importance of a medium-term perspective for budgeting

conditions for sound budget preparation

The need for early decision

The need for a hard constraint

Avoiding questionable budgeting practices

the macroeconomic and policy context

o Groups discussion on identification of organization budget preparation requirement

o Group discussion on types of budget

o Practical exercise on budget preparation







Written evidence


Open questions

Multiple choice

Short questions

Task: Identify correct requirements to prepare budget according to

the organisation policy and procedures

Checklist Score

Yes No

Types of budget are well listed and explained

The budget preparation process is described

Observation

Learning Outcome 2.4: Explain the relationship between budgetary control, forecasts and

planning



Proper Identification of correct requirements to prepare budget according to the

organisation policy and procedures

Concept of planning

Concept of forecasting

Concept of Budgeting

Concept of Budgetary Control

Budgeting and Forecasting

Budgetary control and planning

Budgeting and planning

Product lifecycle

o Groups discussion on different concept: planning, forecasting, budgeting, budgetary Control

o Brainstorming on Budgetary control and planning

o Debate on link between Budgeting and planning






Written evidence

Open questions


Short questions

Task: Explain the relationship between budgetary control, product

lifecycles, forecasts and planning.

Checklist Score

Yes No

Concept of planning is well explained

Concept of forecasting is well explained

Concept of Budgeting is well explained

Concept of Budgetary Control is well explained

Budgeting and Forecasting are well linked and differentiated

Budgeting and planning are well related and differentiated

Observation


Proper Explanation of the relationship between budgetary control, product

lifecycles, forecasts and planning

Learning Outcome 2. 5: Explain the significance of budget variances

Definition of budget variance

Importance of budget variance

Types of Variances

Cause of a Variance

Taking Corrective Action on variance

Need and importance of variance analysis

Limitations of variance analysis

o Brainstorming on budget variance

o Group discussion on importance of budget variance

o Group discussion on cause of variance

o Group discussion on limitation of variance

o Group discussion on need and importance of variance analysis

- Reference books

- Paper - Pen - Marker - Chart - Computer





Written evidence


Open questions

Short questions

Task: Explain the significance of budget variances

Checklist Score


Clear Explanation of the significance of budget variances


Yes No

Budget variance is well described

Importance of budget variance is well listed

Limitations of variance analysis are well illustrated

Observation

Learning Outcome 2. 6: Explain difference between the public and private sector and the

implications for the approach to budgeting in the public sector

Differentiate public sector and private sector

Distinguish Public Sector budgeting from Private Sector Budgeting

Organizational Purpose Decision Making Process Accounting Context

Public Sector budget preparation process

Private Sector budget preparation process

o Group discussion on difference between public and private sector

o Group discussion on difference between public and private sector budgeting

o Practical exercise on public sector budget preparation

o Practical exercise on private sector budget

- Reference books







Proper Explanation of the main differences between the public and private

sector and the implications for the approach to budgeting in the public sector


Written evidence


Open questions


Short questions

Task: Explain the main differences between the public and private

sector and implication for the approach to budgeting

Checklist Score

Ye

s

No

Parameters that influence quality are well identified

The public sector and private sector are well described

Public Sector budgeting and Private Sector Budgeting are well differentiated

Public Sector budget preparation process is illustrated

Private Sector budget preparation process is illustrated

Observation

LU 3: Describe the skills needed in budget preparation

3

Learning Outcomes:

3.1 Explain the principles of standard costing. 3.2 Describe the purpose of revenue and cost forecasts and how they

link to budgets.

3.3 Recognize expenses as different types of costs

3.4 Identify the sources of relevant data used in budget proposals. 15 Hours

Learning Outcome 3.1: Explain the principles of standard costing

Definition of standard costing

Use of standard costing

Main types of standards cost

The Techniques of standard

costing

Breaking needles

Skipping stitch

Upper threads

breaking

o Brainstorming on meaning

standards costing

o Group discussion on use of

standards costing

o Oral presentation on main

types of standards cost

o Group discussion on the

techniques of standards

costing




Accurate Explanation of the principles of standard costing





Written evidence

Open questions


Short questions

Task: Explain the principles of standard costing

Checklist Score

Yes No

Standard costing is well described

The types of standard costing are well described

The techniques of standard costing are well listed and explained

Observation

Learning Outcome 3.2: Describe the purpose of revenue and cost forecasts and its

relationship to budgets

Description of forecasting

Definition of revenue and

cost forecasting

Link between Revenue

forecast and budget

Link between Cost forecast

and budget

o Brainstorming on forecasting

o Brainstorming on revenue and

cost forecasting

o Group discussion on revenue

forecast and budget

o Group discussion on cost

forecast and budget

o Practical exercises on cost

forecast and budget







Written evidence

Matching questions

Open questions


Task: Describe the purpose of revenue and cost forecasts and its

relationship to budgets

Checklist Score

Ye

s

No

Description of forecasting is well provided

cost forecasting and budget are well related

Revenue forecast and budget are well linked

Observation

Learning Outcome 3.3: Recognize expenses as different types of costs

Description of expense and cost

Difference between expense and cost

Types of cost: Direct cost Indirect cost Overheads Fixed cost

o Brainstorming on skills needed in budget preparation

o Group discussion on difference between expense and cost

o Group discussion on kinds of expenses

o Group discussion on different type of cost

- Reference books - Paper - Pen - Calculator - Marker - Chart - Computer



Proper description of the purpose of revenue and cost forecasts and its

relationship

Variable cost Semi variable cost





Written evidence


Open questions


Task: Recognize expenses as types of cost

Checklist Score

Yes No

The expense and cost are well differentiated

The types of cost are listed and explained

Expense and cost are well described

Observation

Learning Outcome 3.4: Identify the sources of relevant data used in budget proposals



Proper Recognition of the expenses as different types of costs

Definition of budget proposal

Articles on developing a

budget:

Conducting research

Sources of Information

Consulting people

Building the

worksheets that

workout anticipated

income and

expenditure

Main sources of information

required to develop a budget.

Business plan

Historical information

from the

organization's

accounting.

The knowledge of key

personnel in the

organization

o Brainstorming on budget

proposal

o Group discussion on articles

on developing a budget

o Oral presentation on main

sources of information

required to develop a budget





s Portfolio assessment tools

Written evidence

Open questions


Task: Identify the source of relevant data used in budget proposals


Proper Identification of the sources of relevant data used in budget proposals

Checklist Score

Yes No

Budget proposal is well described

The Articles on developing a budget are well listed and explained

Main sources of information required to develop a budget are well illustrated

Observation

A C C P P 5 0 1 - PROCESSING PAYMENTS OF ACCOUNTS PAYABLE

ACCPP501 Process payments of accounts payable


Credits: 4 40

Sector: Finance



Purpose statement

This module describes the skills, knowledge and attitude required to Process payments of accounts

payable.It is intended for learners who have successfully completed the level 4 in accounting or its

equivalent and pursuing level V in accounting or applying for recognition of prior learning or other

related qualifications. At the end of this module, learners will be able to verify supporting documents for

each account payable, verify availability of budget, prepare invoices for payment, execute payment,

handle creditors payment issues, and report payment of creditors. Qualified learners deemed

competent to this competency shall have ability to take responsibility for the carrying out of a range of

defined activities in accounting under non- directive supervision


N/A







1. Verify supporting documents for

each account payable

1.1 Proper checking of source documents payable for

accuracy and appropriate authorization according to

organization policy and procedures

1.2 Proper identification of errors and discrepancies in

source documents for resolution, in accordance with

organizational policy and procedures

1.3 Proper Checking of documents of payment according

to organization policy and procedures

1.4 Proper entering of payables transactions into cash

and credit journal in accordance with accounting

standards.

2. Verify availability of cash budget 2.1. Proper checking of cash journals against bank

statements to identify differences according to

accounting standards

2.2. Proper updating of cash journals with relevant data

from bank statements according to accounting

standards

2.3. Regular preparation of reconciliation reports within

designated time lines

3. Prepare invoices for payment 3.1 Timely reconciliation of accounts payable statements

with accounting records, in accordance with

organizational policy and procedures

3.2 Proper checking of payment documents for accuracy

of information and discrepancies and rectify errors,

in accordance with organizational requirements

3.3 Proper preparation of final account payables

statement according to the organization policy

3.4 Proper seeking of payment approval according with

organizational policy

4. Execute payment 4.1. Proper identification of mean of payment according

to organization policy

4.2. Proper record of payment transactions in the book of

Prime entries

4.3. Proper filing of invoices and documents for auditing

purposes according to organization policy and

procedures

5. Handle creditors payment issues 5.1 Accurate adapting to the requirements and

expectations of various creditors when working in an

outsource environment and dealing with multiple

creditors bases

5.2 Proper escalating of the enquiries and provide follow-

up information to creditors as required and in a

timely manner

5.3 Proper recording of details of contact according to


6. Report payment of creditors 6.1 Timely reconciliation of all payments issued

according to accounting standards

6.2 Proper recording of Journals and allocations of paid

invoices into creditor’s accounts respectively

6.3 Accurate extracting and generating of the updated

Ledger Balances according to accounting standards

LU 1: Verify supporting documents for each account payable according to organisation policy and procedures

1

Learning Outcomes:

1.1 Check source documents payable for accuracy and appropriate

authorization according to organization policy and procedures

1.2 Identify errors and discrepancies in source documents for

resolution, in accordance with organizational policy and procedures

1.3 Check documents of payment according to organization policy and

procedures

1.4 Enter payables transactions into cash and credit journal in accordance with accounting standards

5 Hours

Learning Outcome 1.1: Check source documents payable for accuracy and appropriate


Identification of source documents payable Purchase Order Proformat invoice Tax Invoice Enquirery letter for

payment

Verification of source documents payable

Advantages of source documents payable

- Brainstorming of source

documents payable

- Group discussion on source

documents payable


advantages of source

documents payable

- Pens - Papers - Projector - Computer - Marker - Chart - Receipt






Written evidence


Open questions


Short questions

Task: Check source documents payable

Checklist Score

Yes No

The source documents payable are well identified

The source documents payable are well verified

The advantages of source documents payable are well listed

Observation

Learning Outcome 1.2: Identify errors and discrepancies in source documents for resolution,

in accordance with organizational policy and procedures

Identification of errors

and discrepancies in

source of documents

payable

Types of errors and

discrepancies in source

documents payable

Arithmetical error

Typing error

Advantages of checking

errors and discrepancies

- Brainstorming on identifying

errors and discrepancies

- Group discussion on errors and

discrepancies

- Pens

- Papers

- Marker

- Chart


Content


Proper checking of source documents payable for accuracy and appropriate






Written

Performance

Matching questions


Short questions

Task: Identify errors and discrepancies in source documents for

resolution.

Checklist Score

Yes No

Errors and discrepancies in source documents payable are well identified

Types of errors and discrepancies are well recorded

Advantages of checking errors and discrepancies are well listed

Observation

Learning Outcome 1.3: Check documents of payment according to organization policy and

procedures



Proper identification of errors and discrepancies in source documents for

resolution, in accordance with organizational policy and procedures

Attachment of supporting

invoices statements

Calculation of discount

Remittance advice data

- Brainstorming on

checking payment

documents


checking payment

documents

- Pens - Papers - Marker - Chart





Written evidence


Open questions


Short questions

Task: Check documents of payment according to organization policy

and procedures

Checklist Score

Yes No

All documents requested for payment are well listed

Observation

Learning Outcome 1.4: Enter payables transactions into cash and credit journal in accordance

with accounting standards


Proper Checking of documents of payment according to organization policy and

procedures

Identification of payable

transactions

Types of journal data

accounts payable

data from cash

payments journal

purchases journal

total

Entries of payable

transactions into cash and

credit journal.

- Brainstorming on entering

payable transactions


entering payable

transactions

- Practical exercise on

entering payable

transactions

- Pens - Papers - Marker - Chart





Written evidence


Open questions


Short questions

Task: Enter payable transactions into cash and credit journal

Checklist Score

Yes No

Payable Transactions are well identified

Types of journal Data are well mentioned

Entries of payable transactions into cash and credit journal are done correctly

Observation


Proper entering of payables transactions into cash and credit journal in

accordance with accounting standards.


LU 2: Verify availability of budget

2

Learning Outcomes:

2.1 Check cash journals against bank statements to identify differences

2.2 Update cash journals with relevant data from bank statements

2.3 Prepare reconciliation reports within designated time lines

5 Hours

Learning Outcome 2.1: Check cash journals against bank statements to identify differences

Definition of cash journal

Relationship between

cash journal and bank

statement

Difference between cash

journal and bank

statement

o Brainstorming


checking cash journals

against bank statements

o Practical exercise on checking cash journals against bank statements

- Computer - Pens - Papers - Internet - Marker - Accounting software





Proper checking of cash journals against bank statements to identify differences

according to organization policy and procedures


Content


Written evidence


Open questions

Short questions

Task: Check cash journals against bank statements

Checklist Score

Yes No

Cash journals are well defined

The relationship between cash journals and bank statement is established appropriately

Difference between cash journals and bank statement is well indicated

Observation

Learning Outcome 2.2: Update cash journals with relevant data from bank statements

Introduction on updating cash

journal

Steps of updating cash journal

Balancing cash journal

o Brainstorming on cash

journals

o Group discussion on cash

journals

o Practical exercise on

updating cash journal

- reference Books - Pens - Papers - Marker - Computer - Accounting

software





Proper updating of cash journals with relevant data from bank statements



Written evidence


Open questions

Short questions

Task: Update cash journals with relevant data

Checklist Score

Yes No

The steps of updating cash journal are well followed

Cash journal is well balanced

Observation

Learning Outcome 2. 3: Prepare reconciliation reports within designated time lines

Introduction to reconciliation reports

Cause of discrepancies on bank statements and cash book balance

Types of reconciliation Creditor’s account

reconciliation Creditor’s control

reconciliation Bank reconciliation

Advantages of reconciliation reports

o Group discussion on reconciliation reports

o Brainstorming on reconciliation report

o Practical exercise on reconciliation report

- reference Books - Internet - Pens - Papers - Computer - Accounting software



Regular preparation of reconciliation reports within designated time lines





Written evidence


Open questions

Short questions

Task: Prepare reconciliation reports

Checklist Score

Yes No

Reconciliation report is well defined and introduced

Causes of discrepancies on bank statements and cash book balance are well recorded

Types of reconciliation are well listed

Advantages of reconciliation reports are well listed

Observation

LU 3: Prepare invoices for payment

3

Learning Outcomes:

3.1 Reconcile accounts payable statements with accounting records,

in accordance with organizational policy and procedures

3.2 Check payment documents for accuracy of information and

discrepancies and rectify errors, in accordance with


3.3 Prepare final statement and seek for payment approval according

to the Budget and the organization policy

10 Hours

Learning Outcome 3.1: Reconcile accounts payable statements with accounting records, in

accordance with organizational policy and procedures

Introduction on creditor’s account reconciliation

Procedures of creditor’s

account reconciliation

Balancing of creditor’s account

o Brainstorming on reconcile

accounts payable

o Practical exercise on reconcile

accounts payable

o Group discussion on reconcile

accounts payable

- Pens

- Papers

- Marker

- Reference books

- Internet

- Computer

- Accounting

software






Written evidence


Open questions

Short questions

Task: Reconcile accounts payable statements with accounting

records

Checklist Score

Yes No

Creditor’s account reconciliation is well introduced

Procedures of creditor’s account reconciliation are well followed

Creditor’s account are balanced correctly

Observation

Learning Outcome 3.2: Check payment documents for accuracy of information and

discrepancies and rectify errors, in accordance with organizational requirements

Identification of majors

required documents for

payment

Bill of lading

Certificate of origin

Commercial invoice

Consular invoice

Import license

o Group discussion on check

payment documents

o Practical exercise on rectifying

errors

o Brainstorming on check

payment documents

- Reference books

- Pens

- Papers

- Marker

- Internet



Timely reconciliation of accounts payable statements with accounting records, in

accordance with organizational policy and procedures

Packing and weight

list

Proforma invoice

Purchase order

Steps of rectifying errors

Pass the correct

entry

Compare the

wrong entry with

the correct one

Pass the

rectification entry

Creating suspense

account

Advantages of rectifying

errors

- Computer

- Accounting software





Written evidence


Matching questions

Open questions

Task: Check payment documents for accuracy of information and

rectify errors

Checklist Score

Yes No

Required documents for payment are well identified

Steps of rectifying errors are well followed

Advantages of rectifying errors are well listed


Proper checking of payment documents for accuracy of information and

discrepancies and rectify errors in accordance with organizational requirements

Observation

Learning Outcome 3.3: Prepare final statement and seek for payment approval according to

the Budget and the organization policy

Introduction of final statement

and seek for payment

approval

Seek for invoice approval

Invoice Payment process

o Brainstorming of invoice and

seek payment approval

o Group discussion on invoice

and seek payment approval

o Practical exercise on

preparation of final

statement

- Pens

- Papers

- Marker

- Computer

- Internet

- Accounting

software

- Reference books





Written evidence


Open questions

Task: Prepare final statement and seek for payment approval.

Checklist Score

Yes No

Final statement and payment approval are introduced


Proper preparation of final statement and seeking for payment approval

according to the budget and the organization policy


The process of invoice payment is well explained

Observation

LU 4: Execute payment

4

Learning Outcomes:

4.1 Identify mean of payment according to organization policy 4.2 Record payment transactions in the book of Prime entries 4.3 File invoices and documents for auditing purposes

5 Hours

Learning Outcome 4.1 Identify mean of payment according to organization policy

Introduction of means of payment

Identification of modes of payment

Checks Online Transfer cash

Selection of modes of payment

o Brainstorming on identification of means of payment

o Group discussion on identification of means of payment

- Reference books - Internet - Pens - Papers - Marker - Chart - Computer





Proper identification of means of payment according to organization policy



Written evidence

Matching questions

Open questions

Task: Identification of mean of payment

Checklist Score

Yes No

Mean of payment is correctly defined

Modes of payment are well identified

Modes of payment are well selected

Observation

Learning Outcome 4.2: Record payment transactions in the book of Prime entries

Entering the transaction journals

Purchase journal Cash journal General journal

Entering transaction from prime entry into correct double entry account

Entering existing balance into: Correct ledger

accounts Correct date Narrative Amount

o Brainstorming on record of payment transactions

o Group discussion on record of payment transactions

o Practical exercise on record of payment transactions

- Reference books - Computer - Internet - Accounting software - Pens - Papers - Marker - Internet - chart






Product evidence

Matching questions

Open questions

Task: Record of payment transactions

Checklist Score

Yes No

The transactions are entered correctly in the journals

The principle of double entry system is well applied

Observation

Learning Outcome 4.3: File invoices and documents for auditing purposes

Documents filing procedures

Classification Codification

Types of documents filing

Categorizing the documents to file

Alphabetical (A,B,C..)

Numerical (1,2,3..) Chronological

(Jan, Feb…)

o Group discussion on documents filing procedures

o Practical exercise on classification and codification

- Computer - Internet - Accounting books - Accounting software - Marker - Pen - Papers - Book references



Proper record of payment transactions in the book of prime entries





written evidence

Matching questions

Open questions

Task: File invoices and documents

Checklist Score

Yes No

Documents filing procedures are well identified

Types of documents filing are well listed

The documents to file are well identified

Observation


Proper filling of invoices and documents for auditing purposes

LU 5: Handle creditors payment issues

5

Learning Outcomes:

5.1 Adapt to the requirements and expectations of various creditors when working in an outsource environment and dealing with multiple creditors bases

5.2 Escalate enquiries and Provide follow-up information to creditors as required and in a timely manner

5.3 Record details of contact according to policy 5 Hours

Learning Outcome 5.1: Adapt to the requirements and expectations of various creditors when

working in an outsource environment and dealing with multiple creditors bases

Definition of creditor’s requirements

Define creditor’s expectations

Identification of requirements and expectations of creditors

Analysis of requirements and expectations of creditors

Meet requirements and expectations of creditors

o Brainstorming on definition of creditor’s requirements

o Group discussion on creditor’s expectations

o Practical exercise on resolving creditor’s requirements and expectations

- Reference books - Computer - Pen - Papers - Marker - Chart



Accurate adapting to the requirements and expectations of various creditors

when working in an outsource environment and dealing with multiple creditors

bases





Written evidence

Multiple choice questions True-False questions Matching questions Open questions

Task: Analyse the requirements and expectations of various creditors

Checklist Score

Yes No

Creditor’s requirements are well defined

Creditor’s expectations are well defined

Requirements and expectations of creditors are well identified

Requirements and expectations of creditors are carefully analyzed

Requirements and expectations of creditors are well met

Observation

Learning Outcome 5.2: Escalate enquiries and provide follow-up information to creditors as

required and in a timely manner

Introduction of escalate enquiries

Types of escalation Functional

Escalation Hierarchical

escalation

Provide follow-up information on creditor’s requirements

o Brainstorming on creditor’s requirements

o Practical Exercise on creditor’s requirements

o Group discussion

- Reference books - Internet - Computer - Papers - Pens - Marker






Written evidence

Multiple choice questions True-False questions Matching Open questions

Task: Escalate enquiries and provide follow-up information to creditors

Checklist Score

Yes No

Escalation of enquiries is introduced

Types of escalation are listed

Follow-up of information on creditor’s requirements is carried out

Observation

Learning Outcome 5.3: Record details of contact according to organization policy

Introduction on recording details

Recoding procedures Electronic format Manual format

Advantages of recording contact details

o Brainstorming on record details o Group discussion on record

details

- Reference books - Internet - computer



Proper escalating of the enquiries and provide follow-up information to

creditors as required and in a timely manner





written evidence

oral evidence


Task: Record details of creditors contact

Checklist Score

Yes No

Record details of contact is introduced

Recoding procedures are listed

Advantages of recording details contact are identified

Observation


Proper recording of details of contact according to organization policy

LU 6: Report payment of creditors

6

Learning Outcomes:

6.1 Reconcile payments issued according to the bank statements

6.2 Record Journals and allocate paid invoices into creditor’s

accounts respectively

6.3 Extract and Generate the updated Ledger Balances 10 Hours

Learning Outcome 6.1: Reconcile payments issued according to the bank statements

Entering existing balance into:

Correct ledger accounts

Correct date Narrative amount

Entering transaction from prime entry into correct double entry account

Payment date Transaction ID Bank identification

Advantages of reconcile creditor’s accounts

o Brainstorming on creditors accounts reconciliation

o Group discussion on creditors accounts reconciliation

o Practical exercise on reconcile payments issued

- Reference books - Internet - Computer - Papers - Pens - Marker - Accounting software






Written evidence


Task: Reconcile payments issued according to the bank statements

Checklist Score

Yes No

Entering existing balance into Correct ledger accounts is done correctly

Entering transaction from prime entry into correct double entry account is done properly

Advantages of reconcile creditor’s accounts are well listed

Observation

Learning Outcome 6.2: Record journals and allocate paid invoices into creditor’s accounts

respectively

Checking source documents for records of journals

Check number Bank slip number Transaction date Amount

o Brainstorming on records of journals

o Practical exercise on records of journals

o Group discussion on records of journals

- Reference books - Internet - Computer - Papers - Pens - Marker - Accounting software



Timely reconciliation of payments issued according to the Bank statements

Transfer

Entries of paid invoices

Allocation of paid invoices





Written evidence

Multiple choice questions True-False questions Matching questions Open questions Task: Record journals and allocate paid invoices into creditor’s accounts

Checklist Score

Yes No

Checking source document s for records of journals are well done

Entries of paid invoices are well recorded

Allocation of paid invoices is done correctly

Observation

Learning Outcome 6.3: Extract and Generate the updated Ledger Balances



Proper recording of journals and allocation of paid invoices into creditor’s

accounts respectively

Introduction of ledger balances

Setting up the schedule of creditor’s accounts and the balances:

0 to 30 days old 31 to 60 days old 61 to 90 days old Older than 90 days

old

o Brainstorming on generating the updated ledger balance

o Group discussion on generating the updated ledger balance

- Reference books - Internet - Computer - Pens - Papers - Marker - chart





written evidence

Multiple choice questions True-False questions Matching question Open questions Task: Extract and generate the updated ledger balances

Checklist Score

Yes No

Ledger balances are well introduced

The schedule of creditor’s accounts and the balances are well explained

Observation


Accurate extracting and generating the updated Ledger Balances

Summative Assessment

Integrated situation Resources

KIBONGE company ltd is manufacturer of Mango juice located at Nkombo sector, Nyamasheke District, Western province, has different market in the different regions, therefore makes the purchase of raw materials on credit to the various suppliers on the different terms of payments.

The last evaluation of payment made by external controller showed that some invoice was late for payment, over payment and underpayment this situation cause the loss of credibility to the suppliers.

The company decide to hire you as a payment officer and agreed that you will help the company in resolution of this circumstance about the process of payments of the invoices.

Execute adequately the following tasks:

1. verify supporting documents for each account payable

2. Verify availability of budget

3. Prepare invoices or payment

4. Execute payment

5. Handle creditors payment issues

6. Report payment of creditors

The task will be completed in 3hours

Tools and equipment

Related books and online resources

Personnel basic information sources

Labor law documents

Organizational policies & procedures

Calculator

Pencils & pens

Notes book

Desk

Printer

Task sheet

Assesment Criterion 1: Quality of Process

Checklist Score

Yes No

The source documents payable are identified

Purchase Order

Proformat invoice

Tax Invoice

Enquirery letter for payment

Purchase Order

Indicator: Availability of budget is well verified

Cash journal is balanced

Bank Reconciliation is well done

Observation

Assesment Criterion 2: Quality of product

Checklist Score

Yes No

Invoice is paid correctly

Enquiries are well responded

Payment is made correctly

Observation

Assesment Criterion 3: Relevance

Checklist Score

Yes No

Time required is well respected

Observation

Assesment Criterion 4: Safety

Checklist Score

Yes No

Observation

A C C P S 5 0 1 - PREPARE FINANCIAL STATEMENT

ACCPS501 Prepare financial Statement


Credits: 10 100

Sector: Finance



Purpose statement

This module describes the skills, knowledge and attitude required to prepare financial Statement. It is

intended for learners who have successfully completed the level 4 in accounting or its equivalent and

pursuing level V in accounting or applying for recognition of prior learning or other related

qualifications. At the end of this module, learners will be able to prepare end of period adjustments,

prepare the income statement, prepare the balance sheet and process statement of cash flow. Qualified

learners deemed competent to this competency shall have ability to take responsibility for the carrying

out of a range of defined activities in accounting under non- directive supervision


N/A







1. Prepare end of period adjustments

1.1 Proper preparation of journal entries and ledger accounts to write off bad debts and creation of provision for doubtful debts; Inventory and Management

1.2 Clear clarification of the nature of depreciation; 1.3 Proper calculation of annual depreciation 1.4 Proper preparation of journal entries and ledger

accounts for provision for depreciation;

2. Prepare the income statement

2.1 Proper presentation of income statement 2.2 Proper calculation of gross profits 2.3 Proper calculation of net profits

3. Prepare the balance sheet 3.1 Proper presentation of balance sheets 3.2 Proper identification of part of balance sheets 3.3 Proper posting of accounts balance from trial balance

to balance sheet

4. Process statement of cash flow 4.1 Proper defining of the purpose of the statement of cash flows;

4.2 Proper description of components of a Cash Flow Statement;

4.3 Proper preparation of Cash Flow Statement;

LU 1: Prepare end of period adjustments

1

Learning Outcomes:

1.1 Prepare journal entries and ledger accounts to write off bad debts

and create provision for doubtful debts; Inventory and Management

1.2 Clarify the nature of depreciation;

1.3 Calculate annual depreciation

1.4 Prepare journal entries and ledger accounts for provision for

depreciation;

25 Hours

Learning Outcome 1.1: Prepare journal entries and ledger accounts to write off bad debts

and create provision for doubtful debts; Inventory and Management

Introduction of the reasons for bad debts: Aging debtors; Creation of provision

for doubtful debts

Accounting entries : For bad and doubtful

debts; The treatment of bad

and doubtful debts in the profit and loss account and balance sheet.

Inventory adjustment Inventory (Closing

stock)

o Brainstorming on reasons for bad debts

o Group discussion on accounting entries

o Practical exercises on bad debts

- Reference books - Paper - Pens - Accounting

software - Computer - Internet


Cost of goods sold

Recording adjusted closing stock

Management adjustment Prepaid expenses Unearned revenues Accrued expense Accrued income

Recording adjusted management accounts





Written evidence


Open questions


Task: Prepare end of period adjustments

Checklist Score

Yes No

Bad debts are well identified

Closing stock is well adjusted

Prepaid expenses are well adjusted

Management account is well adjusted

Observation


Proper preparation of journal entries and ledger accounts to write off bad debts

and creation of provision for doubtful debts; Inventory and Management

Learning Outcome 1.2: Clarify the nature of depreciation

Definition of depreciation;

Causes of depreciation;

Factors of depreciation Cost, Estimated useful life Scrap value

o Brainstorming on depreciation

o Group discussion on accounting entries for depreciation

o Practical exercises on depreciation

- Reference books - Paper - Pens - Accounting






Written

Performance

Matching questions


Short questions

Task: Define factors for depreciation

Checklist Score

Yes No

Causes of depreciation are well identified

Factors for depreciation are well stated

Observation


Clear clarification of the nature of depreciation


Content

Learning Outcome 1.3: Calculate annual depreciation

Calculation method of depreciation

Straight line method (using formula)

Reducing balance method of depreciation.

Sum of year ‘digit Unit of production

o Brainstorming on depreciation methods

o Group discussion on depreciation

o Practical exercises on depreciation calculation

- Reference books - Paper - Pens - Accounting software - Computer - Internet





Written evidence


Open questions


Short questions

Task: Calculate annual depreciation.

Checklist Score

Yes No

Method of depreciation is well used

Format of depreciation is respected

Observation


Proper calculation of annual depreciation


Learning Outcome 1.4: Prepare journal entries and ledger accounts for provision for

depreciation

Entering to Journal for the provision for depreciation;

Maintaining of the provision for depreciation account;

Accumulation of depreciation on the Balance Sheet;

Determination of Net Book Value (NBV).

The preparation of adjusted Financial Statements (the use of worksheets would be helpful).

o Brainstorming on provision for depreciation

o Practical exercises on provision for depreciation

- Reference books - Paper - Pens - Accounting software - Computer - Internet





Written evidence


Open questions


Short questions

Task: Select journal and ledger accounts for provisions


Proper preparation of journal entries and ledger accounts for provision for

depreciation


Checklist Score

Yes No

Provision for depreciation is well entered

Net book value is well determined

Observation

LU 2: Prepare income statement

2

Learning Outcomes:

2 Present income statement

3 Calculate gross profits

4 Calculate net profits

25 Hours

Learning Outcome 2.1: Present income statement

Definition of income statement

Heading of income statement Name of the

company Name of income

statement Period of income

statement

Format of income statement Horizontal format Vertical format

Form of financial statement Single step income

statement Multiple step

income statement

Part of income statement

o Brainstorming on income statement

o Practical exercise of income statement

o Group discussion on income

statement

- Accounting books - Papers - Computer - Internet - Projector - Accounting software


Content

Trading account Profit and loss

account

Sources data Adjusted Trial

balance





Written evidence


Open questions

Short questions

Task: Present income statement

Checklist Score

Yes No

Format of income statement is well respected

Profit and loss account is well identified

Observation

Learning Outcome 2.2: Calculate gross profits



Proper presentation of income statement

Introduction on gross profit

Calculation of Gross profits Net Sales Cost of goods sold

Calculation of cost of goods sold:

Under periodic inventory system

Under perpetual inventory system


o Group discussion on income statement

o Practical exercise on income statement

- Accounting books - Papers - Computer - Internet - Projector - Accounting

software





Written evidence


Open questions

Short questions

Task: Calculate gross profit

Checklist Score

Yes No

Period turnover is well calculated

Cost of goods sold is well calculated

Expenses are classified

Gross profit is calculated

Observation


Proper calculation of gross profit

Learning Outcome 2. 3: Calculate net profits

Definition of net profit Calculation of net profits

Gross profit Operating Income and

non- Operating Operating expenses and

non- operating


o Group discussion on income statement

o Practical exercise of income statement


software





Written evidence


Open questions

Short questions

Task:calculate net profits

Checklist Score

Yes No

Gross profit is calculated

Income and non- Operating is operated

Expenses and non- operating are well operated

Net profit is calculated

Observation


Proper calculation of net profit


LU 3: Prepare the balance sheet

3

Learning Outcomes:

4. Present balance sheets

5. Identify the part of balance sheets

6. Post accounts balance from trial balance to balance sheet

30 Hours

Learning Outcome 3.1: Present for balance sheets

Introduction to balance sheets

Heading of balance sheets Name of the company Name of balance sheets End period of balance

sheets

Format of balance sheets Horizontal format Vertical format

Elements of balance sheets Assets

Current assets Fixed assets /Non-

current assets Liabilities and equity

Current liability Non-current liability

Accounting equation

o Brainstorming on balance sheet

o Group discussion on balance sheet

o Practical exercise on the balance sheet


software






Written evidence


Open questions

Short questions

Task: Use various format of balance sheets

Checklist Score

Yes No

Accounts are classified

Format of balance sheets is respected

Observation

Learning Outcome 3.2: Identify the part of balance sheets

Parts of balance sheets total Assets Current assets

Cash and cash equivalent

o Brainstorming on balance sheet

o Group discussion on balance sheet

o Practical exercise on balance

- Accounting books - Papers - Computer - Internet - Projector



Proper preparation of balance sheets

Marketable securities

Account receivables

Bills receivable Inventory Prepaid expenses Accrued income

Non- current assets Investment Tangible assets intangible assets

Total liability Current liability

Note payable Creditors Overdraft Tax payable Unearned

revenues Non -current liability

Non-Current note

Mortgages Finance lease

Equity Owners ‘equity Retaining

earnings

sheet - Accounting software





Written evidence


Matching questions

Open questions

Task: Identify part s of balance sheet


Proper Identification of parts of balance sheet

Checklist Score

Yes No

Format of balance sheet is respected

Owner‘s equity is listed

Observation

Learning Outcome 3.3: Enter subtotals from trial balance on balance sheets

Account presentation

Transferring the classification subtotal from trial balance

o Brainstorming on ledger and trial balance

o Group discussion on ledger and trial balance

o Practical exercise on balance sheet


software





Written evidence


Open questions

Task: Enter the subtotals from trial balance on balance sheets

Checklist Score


Proper entering of subtotals from trial balance on balance sheets


Yes No

Subtotals are calculated

Total is well posted

Observation

LU 4: Process cash flow statement

4

Learning Outcomes:

5. Define the purpose of the statement of cash flows;

6. Describe components of a Cash Flow Statement;

7. Prepare a Cash Flow Statement

20 Hours

Learning Outcome 4.1: Define the purpose of statement of cash flows

Indicate the primary purpose of the statement of cash flows.

Distinguish among operating, investing, and financing activities.

Explain the impact of the product life cycle on a company's cash flows.

Steps in the Preparation of the Statement of Cash Flows

o Brainstorming on cash flows o Group discussion on Cash

flows




Proper definition of the purpose of the statement of cash flows





Written evidence

Open questions

Short questions

Task: Define the purpose of the statement of cash flows

Checklist Score

Yes No

Indicator: Parameters that influence quality are well identified

Approach of cash flow is identified

Observation

Learning Outcome 4.2: Describe components of Cash Flow Statement

Cash Flow Statement Components

Operating

Activities Investing Activities Financing Activities Income Flows &

Cash Flows

o Brainstorming on cash flow statement

o Practical exercise on cash flows






Proper description of components of a cash flow statement



written evidence

Open questions Short questions

Task: Describe the components of a cash flow statement

Checklist Score

Yes No

Operating activities are identified

financing activities are identified

investing activities are identified

Observation

Learning Outcome 4.3: Prepare a Cash Flow Statement

Constructing the Statement

Direct Method

Indirect Method

Analyze a Cash Flow Statement • Cash Flow

Statement Worksheet

o Brainstorming on constructing the cash flow statement

o Practical exercise on cash flow statement


software



Proper preparation of Cash Flow Statement





written evidence

Open questions

Short questions

Task: Prepare a Cash Flow Statement

Checklist Score

Yes No

Direct method is identified

Indirect method is identified

Cash flow is well constructed

Observation



Emily Roger is the owner of EROGER Enterprises Ltd his office located at Kicukiro District , Sector Kanombe, Mr Roger is not familiar with the tax here in Rwanda, and his account are mixed. . He has provided you with a list of all her accounts. She needs you to produce the financial statements for at year end. The end of her fiscal

period was December 31, 2018

Bank 10,100,000 Land 35,000,000 Automobiles 24,000,000 Mortgage Payable 75,000,000 Revenue Earned 132,500,000 Bank Charges Expense 350,000 Utilities Expense 1,640,000 Wages Expense 41,650,000 Bank Loan 10,000,000 Advertising Expense 1,200,000 Accounts Receivable 8,300,000 Building 110,000,000 Accounts Payable 2,800,000 Interest Earned 2,500,000 Building Maintenance Expense 420,000 Miscellaneous Expense 128,000 Supplies 950,000 Equipment 22,000,000 Gas and Oil Expense 1,800,000 Car Repair Expense 850,000

The owner of The Company decide to hare a person ability that can help him to drafting: a. Profit and Loss account of the company b. Balance sheet of the company c. Prepare his cash flow statement

You are requested to perform this work in 2 hours


Checklist Score

Yes No

Indicator: Trading account is well prepared

Net sales is well calculated

Cost of goods available for sales is well calculated

Cost of sales is well calculated

Gross profit is well calculated

Observation


Checklist Score

Yes No

Indicator: Profit and Loss account is well calculated

Total of income is well calculated

Total of other income is well calculated

Net profit after tax is well calculated

Indicators: Balance sheet is well calculated

Total asset is well calculated

Total liabilities is well calculated

Indicators: Cash flow statement is well calculated

Cash from operating is well calculated

Cash flow from investing is well calculated

Cash flow from financing is well calculated

Net cash flow is well calculated

Observation


Checklist Score

Yes No

Indicator: Time is respected

Observation


Checklist Score

Yes No

Indicator: Efficient use of materials

No materials are wasted

Observation

A C C P V 5 0 1 - PRINCIPLE OF VAT

ACCPV501 Apply principles of VAT


Credits: 5 50

Sector: Finance



Purpose statement

This module describes the skills, knowledge and attitude required to prepare financial Statement. It is



qualifications. At the end of this module, learners will be able to identify VAT regulations VAT tax

taxpayers rights and obligation, VAT tax taxpayers rights and obligation and complete VAT returns

accurately and in a timely manner. Qualified learners deemed competent to this competency shall have

ability to take responsibility for the carrying out of a range of defined activities in accounting under non-

directive supervision

.


N/A







1. Identify VAT regulations

1.1 Clear identification of sources of information on

VAT

1.2 Proper description of the operations of VAT.

1.3 Proper explanation of VAT registration

requirements and the use of certified billing

machines.

1.4 Proper Identification of the information to

include on business documentation of VAT registered

businesses

2. Identify VAT taxpayers rights and obligationS

2.1 Proper demonstration of the understanding of

the concepts of input and output VAT

2.2 Clear Identification of the various types of

supply classified for VAT purposes

2.3 Proper description of the tax concepts on VAT

2.4 Suitable identification of the implications and

penalties for the organization for VAT non

compliance

3 Complete VAT returns accurately and

in a timely manner

3.1 Correct identification and extraction of relevant data

for a specific period from the accounting system and

other documents

3.2 Proper determination of the taxable value for goods

and services

3.3 Calculate accurately relevant input and output VAT

3.4 Calculate accurately the VAT payable/refundable

3.5 Make correctly declaration and payment of VAT

3.6 Complete accurately and submit a VAT return within

time limits

LU 1: Demonstrate the understanding of VAT regulations

1

Learning Outcomes:

1.1 Identify sources of information on VAT 1.2 Describe the operations of VAT. 1.3 Explain the VAT registration requirements and the use of certified

billing machines. 1.4 Identify s the information to include on business documentation of

VAT registered businesses 15 Hours

Learning Outcome 1.1: Identify sources of information on VAT

Overview of VAT Identify suitable sources of

information on VAT

- Oral presentation of VAT - Brainstorming on sources of

information about VAT in Rwanda

- Reference Books - Invoices - DMC - Paper - Pens - Accounting






Clear identification of sources of information on VAT



Written evidence


Open questions


Task: Demonstrate the sources of information on VAT

Checklist Score

Yes No

VAT is well defined

Sources of information are identified

Observation

Learning Outcome 1.2: Describe the operations of VAT

The Concept of VAT

Components of VAT :

Output VAT, and

Input VAT

The Computation of VAT

- Brainstorming on VAT

- Group discussion on VAT

- Presentation VAT

- Paper

- Software

- materials,

- Pictures

- Projector

- Computer

- Reference books





Written Matching questions



Proper description of the operations of VAT


Content

Performance

Short questions

Task: Describe the operation of VAT

Checklist Score

Yes No

VAT concept is stated

Types of supply are classified

The VAT input is stated

The VAT output is stated

VAT Liability is stated

Observation

Learning Outcome 1.3: Explain VAT registration requirements and the use of certified billing

machines

VAT registration requirements

Important of Electronic billing Machine

o Research on registration requirements

o Visit field

- Computer - Internet - EBM Machine - Sales data Control





Written evidence Open questions



Proper explanation of VAT registration requirements and the use of certified

billing machines.



Short questions

Task: Explain VAT registration requirements and the use of EBM

Checklist Score

Yes No

VAT registration requirements are stated

Importance of EBM is stated

Observation

Learning Outcome 1.4: Identify information on business documentation of VAT registered businesses

- Business activities - Provide a full description

of all your business activities including:

the type of goods and services

whether your supplies are retail or wholesale

o Brainstorming on

components of VAT

o Groupe discussion on

VAT registered busines

- Computer

- Internet

- EBM Machine

- Sales data Control

- Sales report list

- Local purchases list



Proper identification information on business documentation of VAT registered businesses





Written evidence


Open questions


Short questions

Task: Identify information on business documentation of VAT registered businesses

Checklist Score

Yes No

Type of goods and services are stated

Business activities are defined

Tin number is defined

Observation

LU 2: Demonstrate VAT taxpayers rights and obligations

2

Learning Outcomes:

2.1 Demonstrate understanding of the concepts of input and output VAT

2.2 Identify the various types of supply classified for VAT purposes

2.3 Decribe the tax concept on VAT

2.4 Describe the implications and penalties for the organization VAT non

compliance

15 Hours

Learning Outcome 2.1: Demonstrate understanding of the concepts of input and output VAT

Understanding VAT Computation

The output tax The input tax Vat liability

computation Refund

o Brainstorming on components of VAT

o Practical exercises on calculation VAT

- Computer - Internet - EBM Machine - Sales data Control



Proper demonstration of the understanding of the concepts of input and output

VAT


Content




Written evidence


Open questions

Short questions

Task: Compare EBM sales report within internal sales reports

Checklist Score

Yes No

EBM sales are identified

Internal sales report is stated

VAT input is computed

Vat output is computed

VAT Payable is computed

VAT refund is caluculated

VAT input is computed

Observation

Learning Outcome 2.2: Identify different types of supply are classified for VAT purposes

Introduction sales supply exempt supplies, zero rated supplies, Other (standard)

supplies

o Brainstorming on various types of supplies

o Group discussion on exempted and zero rated sales

- Computer - Internet - EBM Machine - Sales data

Control - DMC






Written evidence


Open questions

Short questions

Task: Identify types of suppliers according to VAT purposes

Checklist Score

Yes No

Scope of VAT is listed

VAT type is listed

Exempt supplies are stated

zero rate sales are defined

Observation

Learning Outcome 2. 3: Decribe the tax concepts on VAT

Taxable goods and services

Taxable imported goods and services

Tax period for purposes of VAT

Taxable value Tax point

o Brainstorming on components of VAT

o Group discussion on tax concepts

- Computer - Internet - EBM Machine - Sales data

Control - DMC



Clear Identification of the various types of supply classified for VAT purposes





Written evidence


Open questions

Short questions

Task: Decribe the tax concepts on VAT

Checklist Score

Yes No


VAT type is listed

VAT period is stated

Observation

Learning Outcome 2. 4: Describe the implications and penalties for the organization VAT non

compliance


Proper description of the tax concepts on VAT

VAT audit

Filing VAT return

Offences and Penalties

Rules to avoid doubles or non-taxation

o Brainstorming on taxpayer obligations

o Group discussion of VAT and penalties

- Computer - Internet - EBM Machine - Sales data Control - DMC





Written evidence


Open questions

Short questions

Task: Identify taxpayers right and obligations

Checklist Score

Yes No


VAT type is listed

VAT law and rules are stated

Observation


Proper description of the implications and penalties for the organization VAT non

compliancereturns


LU 3: Complete VAT returns accurately and in a timely manner

3

Learning Outcomes:

3.1 identify and extract relevant data for a specific period from the accounting system and others documents

3.2 Determine the taxable value for goods and services 3.3 Calculate relevant input and output VAT 3.4 Calculate the VAT payable/refundable 3.5 Make declarations and payment of VAT 3.6 Complete and submit a VAT return

20 Hours

Learning Outcome 3.1: Identify and extract relevant data for a specific period from the

accounting system and other documents

Identification sales report from EBM

Comparison with internal sales report and RRA reports

o Brainstorming on how to sales report from EBM are generated s

o Practical exercise on comparing local purchase and EBM sales

- EBM machine - Computer - Internet - Printer - Scanner





Correctly identification and extraction relevant data for a specific period from

the accounting system and other documents



Written evidence


Open questions

Short questions

Task: Identify and extract relevant data on VAT based on EBM

Checklist Score

Yes No

Data sales excreted

VAT is extracted

VAT payable is calculated

VAT refundable is calculated

VAT collected is calculated

Observation

Learning Outcome 3.2: Determine the taxable value for goods and services

The Basic Components of the COGS Calculation

Determine Direct Costs

Determine Indirect Costs

Determine Facilities Costs

Add Purchases of Inventory Items

Calculation Taxable sales Not taxable Deductions

o CODS o Group discussion on goods

and services o Practical exercises on

calculation of taxable and nontaxable sales







Written evidence


Matching questions

Open questions

Task: Determine the taxable value for goods and services

Checklist Score

Yes No


Cost is determined

Facility cost is well determined

Observation

Learning Outcome 3.3: Calculate accurately, and including consideration of whether the claim

for input VAT

Claiming back the tax paid on business purchases and expenses Claiming Input tax When is claimed input VAT

reversed Instances when input VAT is

disallowed

o Brainstorming on Claiming input tax

o Practical exercises on claiming VAT





Proper determinination of the taxable value for goods and services




Written evidence


Open questions

Task: Calculate accurate relevant input and output VAT

Checklist Score

Yes No

Standard rated supplies

Zero-rated supplies

Deemed supplies

Time of supply

Observation

Learning Outcome 3. 4: Calculate accurately the VAT payable/refundable

Calculate VAT

Submitting return

Errors on VAT returns

o Brainstorming on

components of VAT

o Practical exercises on calculation to fill in VAT return




Calculate accurately relevant input and output VAT

Pay VAT

Penalty and interest for

late payment

Refunds





Written evidence


Open questions

Short questions

Task: Calculate accurately the VAT payable/refundable

Checklist Score

Yes No

VAT refund is calculated

VAT payable is calculated

Invoices rejected is listed

Observation


Calculate accurately the VAT payable/refundable

Learning Outcome 3. 5 : Make declarations and payment of VAT

Online declaration

Enter the login ID and password sent to your provided email

Declaration of the VAT Withheld

Payment of VAT Withheld

o Brainstorming on

components of VAT

o Practical exercises on calculation VAT


Formative Assessment3.5




Written evidence


Open questions

Short questions

Task: Make declarations and payment of VAT


Correctly make declarations and payment of VAT


Checklist Score

Yes No


Acknowledgment receipt is printed

Payment is processed

Documented is filed

Learning Outcome 3. 6: Complete accurately and submit a VAT return

File VAT return

Deadline for filing the VAT return

Deadline for payment of the Dutch VAT return

The penalty for non-compliance with respect to the VAT returns

o Brainstorming on deadline for filing VAT return

o Group discussion on vat return

o Pratical exercices on VAT submission






Proper Competation, submition and payment of VAT return within time limits



Written evidence


Open questions

Short questions

Task: Submit VAT

Checklist Score

Yes No

VAT is prepared

Vat is submitted

VAT is paid

Observation

A C C P E 5 0 1 - PROFESSIONAL ETHICS IN ACCOUNTING

ACCPE501 Apply principles of ethical working in accounting


Credits: 4 40

Sector: Finance



Purpose statement

This module describes the skills, knowledge and attitude required to apply professional ethics in

accounting. It is intended for learners who have successfully completed the level 4 in accounting or its

equivalent and pursuing level V in accounting or applying for recognition of prior learning or other

related qualifications. At the end of this module, learners will be able to demonstrate principles of

ethical working in accounting, apply ethical manner when working with internal and external

stakeholders and demonstrate action to take any suspected breaches of ethical codes. Qualified learners

deemed competent to this competency shall have ability to take responsibility for the carrying out of a

range of defined activities in accounting under non- directive supervision

.


N/A







1. Demonstrate principles of ethical working in accounting

1.1 Proper identification of fundamental principles of

ethical behavior

1.2 Appropriate summarizing of relevant legal,

regulatory and ethical requirements affecting the

accounting and finance sector.

1.3 Accurate clarifying of the expectation of

organization to operate within ethical codes of

conduct and practice.

1.4 Proper identification of opportunities to continue

professional development in line with the

requirements of relevant professional bodies.

1.5 Proper clarifying of principles of public life to the

finance industry.

2. Apply ethical manner when working with internal and external stakeholders

2.1. Appropriate way to behave when working with

clients or others.

2.2. Proper identification of the role of keeping a

professional distance between professional

duties and personal life at all times.

2.3. Proper explanation of the importance of adhering

to organizational and professional values, codes

of practice and regulations at all times.

2.4. Proper identification of circumstances to disclose

the confidential information

2.5. Proper explanation of the importance of working

within the limits and confines of professional

experience, knowledge and expertise.

2.6. Proper explanation of the importance of

maintaining political neutrality when working

as a public sector accountant.

3. Demonstrate action to take in case of any suspected breaches of ethical codes.

3.1 Proper identification of unethical behaviour or

other malpractice and designed person at

which should be reported according to

organization procedures.

3.2 Effective identification of inappropriate client

behaviour and reporting it to the relevant

authority according to organization procedures.

3.3 Proper Clarifying of procedures which should

be followed if an employee suspects an

employer; colleague or client has committed, or

may commit, an act which is believed to be

illegal or unethical

LU 1: Understanding principles of ethical behaviour

1

Learning Outcomes: 1.1 Identify fundamental principles of ethical behavior 1.2 Summarize relevant legal, regulatory and ethical requirements affecting the accounting and finance sector. 1.3 Clarify the expectation of organization to operate within ethical codes of conduct and practice. 1.4 Identify opportunities to continue professional development in line with the requirement of relevant professional bodies. 1.5 Clarify principles of public life to the finance industry

15 Hours

Learning Outcome 1.1: identify fundemental principles of ethical behavior

Definitions of : Ethics Business Ethics The Role of Ethics

in Management Ethics and

professional practice

Basic moral considerations Religion – divine

command theories

Conscience Selfishness Respect Rights Utilitarianism Justice

- Oral presentation on: Definition of Ethics Basic moral

considerations - Brainstorming on:

Business Ethics Role of ethics in

management Ethics and

professional practice - Group discussion on

fundamental principles of ethical behavior

- Accounting books - Papers - Computer - Internet - Projector - Blackboard


Virtue

fundamental principles of Ethical behavior in accounting

Integrity Objectivity Professional

competence and due care

Confidentiality Leadership Accountability Professional

behavior





Written evidence


Open questions


Task: Identify fundamental principles of ethical behavior.

Checklist Score

Yes No

Ethics and professional practice are well defined

Basic moral considerations are well described

Fundamental principles of Ethical behavior in accounting are well described

Observation

Learning Outcome 1.2: Summarise the relevant legal, regulatory and ethical requirements

affecting the accounting and finance sector


Proper identification of fundamental principles of ethical behavior

Legislation and ethical requirements Consumer rights and

product requirements Codes of practice Trademarks, patents,

intellectual property Environment Privacy

Difference between civil and criminal law

Regulatory requirements Need for regulation Areas covered by

regulation Haw regulation can be

implemented The role of professional

bodies The role of Government

- Group discussion on legal and

ethical requirements

- Research on internet for

Codes of practice

- Oral presentation on :

Distinction between

civil law and criminal

law

regulatory

requirements






Written

Performance

Matching questions


Short questions

Task: Summarize relevant legal, regulatory and ethical requirements

affecting the accounting and finance sector

Checklist Score

Yes No

Legislation and ethical requirements are well illustrated

Civil and criminal law are well Differentiated


Appropriate summarizing of relevant legal, regulatory and ethical requirements

affecting the accounting and finance sector.


Content

Relevant legal Regulatory requirements affecting the accounting and finance sector are well described

Observation

Learning Outcome 1.3: Clarify expectation of organization to operate within ethical codes of

conduct and practice

Definition of Ethical codes of

conduct.

Expectations for Professional

Accountants to operate

within ethical codes of

conduct:

Objectivity and

Independence

In Fact

In Appearance

In Mental

Attitude

Due Care-

Competent

technically and

ethically

Ever increasing

Quality of Service

Constant in

professional

responsibility

- Oral presentation on expectation of organization to operate within ethical codes of conduct and practice.

- Brainstorming Ethical codes


Importance of ethical

codes of conduct and

practice for

organization

- Debate on importance

of Ethics in society

- Accounting books

- Papers

- Computer

- Internet

- Projector

- Blackboard


Professional for

producing financial

report

Importance of Ethics in society:

Satisfying Basic Human Needs

Creating Credibility Uniting People and

Leadership Improving Decision

Making Long Term Gains Securing the

Society Importance of ethical

codes of conduct and practice for organization





Written evidence


Open questions


Short questions

Task: Clarify the expectation of organization for operating within

ethical, codes of conduct and practice.

Checklist Score

Yes No

Ethical codes of conduct are well defined.

Importance of Ethics in society are listed

Importance of ethical codes of conduct and practice for organization are well


Accurate clarifying the expectation of organization to operate within ethical

codes of conduct and practice

illustrated

Observation

Learning Outcome 1.4: Identify opportunities to continue professional development in line

with the requirement of relevant professional bodies

Importance of continuing professional development.

Ways of professional development: Enhancing

performance Benchmarking the job

market Knowledge updating Softer skills

Opportunities to attend professional courses in professional bodies.

- Brainstorming on importance of developing skills and standards

- Oral presentation on ways of professional development

- Group discussion on opportunities to attend professional courses




Proper identifying opportunities to continue professional development in

line with the requirement of relevant professional bodies





Written evidence


Open questions


Short questions

Task: Identify the opportunities to continue professional

development in line with the requirement of relevant professional

bodies

Checklist Score

Yes No

Importance of continuing professional development are well illustrated

Ways of professional development are well listed

Opportunities to attend professional courses in professional bodies are well described

Observation

Learning Outcome 1.5: Clarify principles of public life to the finance industry.

Principles of public life: Selflessness Integrity Objectivity Accountability

- Brainstorming on principles of public life

- Oral presentation on principles of managing ethics in public sector

- Accounting books - Papers - Computer - Internet - Projector


Openness Honesty Leadership

Principles for Managing Ethics in the Public Sector

- Blackboard





Written evidence


Open questions


Short questions

Task: Clarify principles of public life to the finance industry

Checklist Score

Yes No

Principles of public life are well listed

Principles for Managing Ethics in the Public Sector are well described

Observation


. Proper clarifying principles of public life to the finance industry

LU 2: Apply ethical manner when working with internal and external stakeholders

2

Learning Outcomes: 2.1 Appropriate way to behave when working with clients or

others.Proper identification of the role of keeping a professional distance between professional duties and personal life at all times.

2.2 Proper explanation of the importance of adhering to organizational and professional values, codes of practice and regulations.

2.3 Proper identification of circumstances to disclose the confidential information

2.4 Proper explanation of the importance of working within the limits and confines of professional experience, knowledge and expertise.

2.5 Proper explanation of the importance of maintaining political neutrality when working as a public sector accountant

15 Hours

Learning Outcome 2.1: Act to behave when working with clients or others

Quality of professional accountant: Client-centric Top-notch communication

skills Robust flexibility Strong ethics Accurate and detail

oriented Extreme creativity

Factors that impact on professional boundaries: Organizational Factors

Roles

o Oral presentation on quality of professional accountant

o Brainstorming on factors that impact on professional boundaries



Content

Culture Organizational

Structure Management and

supervision Appropriate training

The Client Group factors Personal factors:

Dual relationship with the client

Resilience/personal vulnerability

Valency





Written evidence


Open questions

Short questions

Task: Apply ethical manner when working with internal and external

stakeholders.

Checklist Score

Yes No

Quality of professional accountant are well listed

Factors that impact on professional boundaries are well listed

Observation

Learning Outcome 2.2: Identify the role of keeping a professional distance between

professional duties and personal life at all times


Appropriate action to behave when working with clients or others

Description of professional distance.

Types of relationship: Social relationship Work related relationship Client /caregiver

relationships

Difference between Purpose, goals and expected outcomes for each types of relationship as key for maintaining professional distance.

Roles of keeping professional

distance between professional

duties and personal life.

o Oral presentation of the

meaning of professional

distance

o Brainstorming on types of

relationship


role of keeping distance

between professional

duties and personal life.






Written evidence


Open questions

Short questions

Task: Identify the role of keeping distance between professional

duties and personal life

Checklist Score

Yes No

Professional distances are well Described.


Proper identification of the role of keeping a professional distance between

professional duties and personal life at all times


Types of relationship are well listed

Roles of keeping professional distance between professional duties and personal life are well illustrated

Observation

Learning Outcome 2. 3: Explain the importance of adhering to organisational and professional

values, codes of practice and regulations

Description of : Professional value Codes of practice

Objectives and functions of codes of practice

Purposes of the ethical code for professional accountants

Effect of voluntary and statutory codes of practice and regulations on organizations and individuals

Consequences for organizations of noncompliance with values, codes and regulations

Importance of adhering professional values, codes of practice and regulations at all times

o Oral presentation on : The meanings of:

Professional value Codes of practice

Objectives and functions of Codes of practice

Purpose of the ethical code for professional accountants

Effect of voluntary and statutory codes of practice

o Group discussion on: Consequences for

organizations of noncompliance with value, codes and regulations

Importance of adhering professional values, codes of practice and regulations







Written evidence


Open questions

Short questions

Task: Explain the importance of adhering to organizational and

professional values, codes of practice and regulations

Checklist Score

Yes No

Objectives and functions of codes of practice are well described

Purposes of the ethical code for professional accountants are illustrated

Consequences for organizations of noncompliance with values, codes and regulations are well illustrated

Importance of adhering professional values, codes of practice and regulations at all times are well described

Observation


Proper explanation of the importance of adhering to organizational and

professional values, codes of practice and regulations

Learning Outcome 2.4: Identify circumstances to disclose the confidential information

Description of confidential

information

Factors consider to disclose

confidential information

Disclosure by the law

Evidence in legal

proceedings

Public authorities of

infringements of the law

Quality review of

professional body

Respond to an inquiry or

investigation by

regulatory body.

Protection of professional

interest of a professional

accountant in legal

proceedings

Comply Ethical standards

with requirements.

o Oral presentation on the

meaning of confidential

information


factors consider to disclose

confidential information






Written evidence


Open questions

Short questions

Task: Identify circumstances to disclose the confidential information


Proper identification of circumstances to disclose the confidential information


Checklist Score

Yes No

Confidential information are well Described

Factors consider to disclose confidential information are well illustrated

Observation

Learning Outcome 2.5 Explain the importance of working within the limits and confines of

professional experience, knowledge and expertise

Limits and confines of

professional experience,

knowledge and expertise

Importance of an accountants

in practice working within the

limits and the confines of their

own professional experience,

knowledge and expertise, and

of the client engagement

Consequences of failure to

work within the limits of one’s

professional expertise:

Breach of contract in the

supply of services

Professional negligence

Breach of trust

Accusations of fraud

o Oral presentation on:

Limits and confines of

professional experience

Importance of an

accountant in practice

working within the limits

and confines of their

own professional

experience

o Brainstorming on the consequences of failure to work within the limits of one’s professional expertise.







Written evidence


Open questions

Short questions

Task: Explain the importance of working within the limits and

confines of professional experience, knowledge and expertise

Checklist Score

Yes No

Limits and confines of professional experience, knowledge and expertise are well described

Consequences of failure to work within the limits of one’s professional expertise are illustrated

Observation


Proper explanation of the importance of working within the limits and confines

of professional experience, knowledge and expertise

Learning Outcome 2.6. Explain the importance of maintaining political neutrality when

working as a public sector accountant

Outline the meaning of :

Political neutrality

Public sector

Qualify Professional

accountants in public practice

Demonstrate the categories of

Threats:

Self –interest threat

Self –review threat

Advocacy –threat

Familiarity –threat

Intimidation –threat

Demonstrate the categories of

Safeguards:

Safeguards created by

the professional ,

legislation or regulation

Safeguards in the work

environment

o Brainstorming on

The meaning of political neutrality

The meaning of public sector

The qualification of professional accountant in public sector

Importance of of maintaining political neutrality as a public accountant

o Group discussion on:

Categories of threats

Categories of safeguards


Identify the importance of

maintaining political neutrality

as a public accountant

-






Written evidence


Open questions

Short questions

Task: Explain the importance of maintaining political neutrality

when working as a public sector accountant.

Checklist Score

Yes No

Qualify Professional accountants in public practice are well described

Categories of Threats are well Demonstrated

Importance of maintaining political neutrality as a public accountant are well Identified

Observation


Proper explanation of the importance of maintaining political neutrality when

working as a public sector accountant

LU 3: Demonstrate action followed to take any suspected breaches of ethical codes

3

Learning Outcomes:

3.7 Identify internal unethical behaviour or other malpractice and the designed person to whom they should be reported according to organization procedures.

3.8 Identify inappropriate client behaviour and reporting it to the relevant authority according to organization procedures

3.9 Clarify the procedures which should be followed if an employee suspects an employer, colleague or client has committed, or may commit, an act which is believed to be illegal or unethical

10 Hours

Learning Outcome 3.1: : Identify internal unethical behaviour or other malpractice and the

designed person to whom they should be reported according to organization procedures

Definition of unethical behavior

Characteristics of unethical

behavior

Characteristics of breaches of

confidentiality

Authorities to whom reports

about suspected illegal acts

should be submitted:

Money Laundering

Reporting Office

/National Crime Agency

(NCA) regarding money

laundering and terrorist

financing

Money Laundering

o Brainstorming on:

Definition and

characteristics of

unethical behavior

and breached of

confidentiality

Authority to whom

reports should be

submitted

o Group discussion on illegal

acts and inappropriate client

behavior.



Reporting Office

regarding tax errors





Written evidence


Open questions

Short questions

Task: Identify internal unethical behaviour or other malpractice and

the designed person to whom they should be reported according to

organization procedures

Checklist Score

Yes No

Characteristics of unethical behavior are well described

Characteristics of breaches of confidentiality are well described

Authorities to whom reports about suspected illegal acts are well listed

Observation

Learning Outcome 3.2: Identify inappropriate client behaviour and reporting it to the

relevant authority according to organization procedures.



Proper identification of internal unethical behaviour or other malpractice and

the designed person to whom they should be reported according to organization

procedures

Meaning of:

Inappropriate behavior

Potential for the

offences of ‘tipping off’

and ‘failure to disclose’.

Types of threats

Safeguards

Identification of

inappropriate behavior

Type of concern for an accountant in practice about inappropriate client behaviour

o Oral presentation on meaning

of:

Inappropriate behavior

Potential for the

offences

o Brainstorming on :

Types of threats

Safeguards

Identification of

inappropriate behavior

Types of concern about

inappropriate client

behaviour






Written evidence


Matching questions

Open questions

Task: Identify inappropriate client behaviour and reporting it to the

relevant authority according to organization procedures

Checklist Score

Yes No

Types of threats and Safeguards are well listed

Inappropriate behavior is well identified

Types of concern for an accountant in practice about inappropriate client


Appropriate identification of inappropriate client behaviour and reporting it to

the relevant authority according to organization procedures

behavior are well illustrated

Observation

Learning Outcome 3.3: Clarify procedures which should be followed if an employee suspects

an employer, colleague or client has committed, or may commit, an act which is believed to

be illegal or unethical

Breach of the ethical code for

professional accountants

Internal whistle blowing

reporting procedures available

when employer or other

person has committed, or may

commit, an act which is

believed to be illegal or

unethical.

External whistle blowing

reporting procedures available

when employer or other

person has committed, or may

commit, an act which is


unethical.

o Oral presentation on breach

of the ethical code for

professional accountants

o Brainstorming on the internal

and external whistle blowing

reporting procedures, when

employer or other person has

committed an act which is


unethical.

- Accounting books

- Papers - Computer - Internet - Projector - Blackboard



Proper Clarifying of procedures which should be followed if an employee

suspects an employer; colleague or client who has committed, or may commit,

an act which is believed to be illegal or unethical





Written evidence


Open questions

Matching questions

Task: Clarify procedures which should be followed if an employee

suspects an employer; colleague or client who has committed, or

may commit, an act which is believed to be illegal or unethical

Checklist Score

Yes No

Breaches of the ethical code for professional accountants are well described

Internal and external whistle blowing reporting procedures available when employer or other person has committed, or may commit, an act which is believed to be illegal or unethical are well described

Observation

References

1. http://www.training.gov.au/search

2. https://www.cfp.net/for-cfp-professional/

3. https://www.investopedia.com/terms/f/fasb.asp

4. https://www.universalclass.com/articles/business/a-look-at-business-ethics.htm

5. http://www.businessdictionary.com/definition/code-of-practice.html

6. http://www.google.com/search

http://www.training.gov.au/search

https://www.cfp.net/for-cfp-professional/

https://www.investopedia.com/terms/f/fasb.asp

https://www.universalclass.com/articles/business/a-look-at-business-ethics.htm

http://www.businessdictionary.com/definition/code-of-practice.html

http://www.google.com/search

A C C P E 5 0 1 - PRINCIPLES OF ECONOMICS

ACCPE501 Apply Principles of economics


Credits: 4 40

Sector: Finance



Purpose statement

This module describes the skills, knowledge and attitude required to apply principles of Economics. It is



qualifications. At the end of this module, learners will be able to apply economic principles and theories,

evaluate economic aspects that apply to decision making and describe the Principles of Public Financial

Management. Qualified learners deemed competent to this competency shall have ability to take

responsibility for the carrying out of a range of defined activities in accounting under non- directive

supervision


N/A







1. Apply economic principles and

theories

1.1 Proper identification of economic Principles relevant to

the organization

1.2 Appropriate application of microeconomic theory of

markets and influences on financial products and services

to determine structure of organisation

1.3 Proper application of capital adequacy regulation and

requirements to work functions

2. Evaluate economic aspects to apply in

decision making

2.1 Proper application of relevant financial modelling

techniques to economic data to inform decision makers

2.2 Accurate analysis of assets pricing models

2.3. Efficient Research on current economic theories and

their impact on the industry

2.4. Proper description of regional economic integration

according to government regulation and rules

3. Describe the Principles of Public

Financial Management

3.1 Proper identification of the role of government and the

broad scope of Public Financial Management (PFM).

3.2 Proper identification of the role of planning and

budgeting in effective PFM

3.3 Proper identification of the range of options available to

finance government revenue expenditure.

3.4 suitable determination of the role of auditing in

ensuring effective PFM.

3.5 Absolute identification of the role an Integrated

Financial Management Information System (IFMIS) in

effective PFM.

LU 1: Apply economic principles and theories

1

Learning Outcomes:

1.1 Identify economic Principles relevant to the organization 1.2 Apply microeconomic theory of markets and influences on financial

products and services to determine structure of organisation 1.3 Apply capital adequacy regulation and requirements to work

functions 1.4 Research on current economic theories and their impact on the

industry to ensure relevant current knowledge

15Hours

Learning Outcome 1.1: Proper identification of economic Principles relevant to the

organization

Definition of economics

Description of main parties of

economics

Macroeconomics and

Micro economics

Description of goals, measures and challenges of macro economics

Aggregate Economic Activities and Fluctuations

o Brainstorming on economic

o Group discussion on main

parties of economics


component of aggregate

demand

o Group discussion on Aggregate Economic Activities and Fluctuations

-Reference books -Note books -papers -pens -computer -internet -scanner -marker pen

Resources Learning

activities

Content

Description of Components of Aggregate Demand

Consumption,

Investment,

Government Spending,

Net Exports





Written evidence

oral evidence

Open questions


Task: identify economics principles to the relevant organization

Checklist Score

Yes No

Meaning of economic is well stated

Main parties of economics are well identified

Components aggregate demand are well discussed

Observation

Learning Outcome 1.2: Apply microeconomic theory of markets and influences on financial

products and services to determine structure of organisation


Proper identification of Economic principles relevant to the organization

Microeconomics theory

monopoly and competition

scarcity

opportunity cost

market failure

resource allocation

fixed and variable costs

Average and marginal costs.

Description of Consumer theory:

preference, choice, demand and

consumer surplus

Description of demand, supply and elasticity

Description on structure of the market

- Brainstorming on microeconomics

- Group discussion on consumer theory

- Group discussion on demand ,supply and elasticity

- Oral presentation on structure of the market

- Reference books - Note books - papers - pens - computer - internet - scanner - marker pens - flipcharts





Written evidence

Oral evidence

Matching questions


Short questions

Task: Apply microeconomic theory of the market and influence on

financial products and services


Appropriate Application of microeconomic theory of markets and influences on

financial products and services to determine structure of organisation


Content

Checklist Score

Yes No

Microeconomic theory is well stated

Market structure is well discribed

Demand ,supply and elasticity are well identified

Consumer theory is well explained

Observation

Learning Outcome 1.3: Apply capital adequacy regulation and requirements to work functions

Definition of capital

adequacy

Source of capital

Development of capital

adequacy regulation

o Brainstorming on

capital adequacy


source of capital


development of capital

adequacy

regulation

-Reference books -Note books -papers -pens -computer -internet -scanner -marker pens





Written evidence

oral evidence

Open questions


Short questions

Task: Apply capital adequacy regulation and requirements to work


Proper application of capital adequacy regulation and requirements to work

functions


functions

Checklist Score

Yes No

Meaning of capital adequacy is well stated

Sources of capital are well described

Development of capital adequacy regulation is well described

Observation

LU 2: Evaluate economic aspects to apply in decision making

2

Learning Outcomes:

1.1 Apply the relevant financial modelling techniques to economic data to inform decision makers

1.2 Analyze appropriate assets pricing models 1.3 Make a research on current economic theories and their impact on

the business industry 1.4 Describe regional economic integration according to government

policies

10 Hours

Learning Outcome 2.1: Apply the relevant financial modelling techniques to economic data

to inform decision makers

Definition of financial modelling

Types of financial models

Importance of modelling

Net Present Value (NPV)

break-even analysis

yield curves

forecasting cash inflow and outflow

discounted cash flow

break-even and contribution margin analysis

analysis of segmental performance and profit variance

forecasting with regression and Markov methods

Value at Risk (VaR)

normal and Gaussian distribution

Credit scorecards.

o Brainstorming on financial modelling

o Group discussion on types of financial modelling

o Group discussion on importance of financial modelling

Reference books -Note books -papers -pens -computer -internet -scanner -marker pens





Written evidence

oral evidence

Open questions

Short questions

Task: Apply the relevant financial modelling techniques to inform

decision makers


Proper application of relevant financial modelling techniques to economic data

to inform decision makers


Content

Checklist Score

Yes No

Meaning of financial modelling is well stated

Types of financial modelling are well described

Observation

Learning Outcome 2.2: Analyze appropriate assets pricing models

Definition of pricing models

Factors affecting price on the market

Description of systematic and unsystematic risk

Description of elasticity of demand

Interpretation of demand curves and diagrams

Demonstration of utility maximization.

o Brainstorming on pricing models

o Group discussion on factors affecting price on the market

o Group discussion on elasticity of demand

o Group discussion on interpretation of cover demand






Accurate analysis of assets pricing models



Written evidence

oral evidence

Open questions

Short questions

Task: Analyze assets pricing models

Checklist Score

Yes No

Definition of pricing models is well stated

Elasticity of demand is well described

The factors which affecting the price on the market are listed and explained

Observation

Learning Outcome 2. 3: Research on current economic theories and their impact on the

business industry

Introduction on economic theories

Major economic problem What to produce How to produce For whom to produce Are the resources

economically used Problem of full

employment Problem of growth

Method of economics: Deductive method Inductive method

Types of economy: Simple or complex

economy Agricultural and

industrial Socialist economy Capitalist economy Under- developed and

developed economies Free – enterprise

economy Planned economy Mixed economy

Types of equilibrium: stable equilibrium Neutral equilibrium

Description of Economic theories:

capitalism

Keynesian economics

post-Keynesian economics

value theory

supply-side economics

Monetarism.

o Group discussion on economics theories

o Brainstorming on major economic problem

o Group discussion on method of economics

o Group discussion on types of economic

o Oral presentation on methods of economics

Reference books -Note books -papers -pens -computer -internet -scanner -marker pen

Resources Learning

activities

Content





Written evidence

written evidence

Open questions

Short questions

Task: Research on current economic theories and their impact on

the business industry

Checklist Score

Yes No

Economic theories are described

Methods of economy are well described

Types of economics are well described

Types of equilibrium of economy are well described

Observation


Efficient Research on current economic theories and their impact on the

business industry

Learning Outcome 2. 4: Describe the Regional economic integration according to government

policies

Introduction on Regional

economic integration

The objectives of regional


Description of regional


Importance of regional


o Brainstorming on

Regional economic

integration


objective of regional



Description of regional



importance of regional


-Reference books -Note books -papers -pens -computer -internet -scanner - marker pen





Written evidence

oral evidence

Matching question


Short questions

Task: Describe the Regional economic integration according to

government policies


Proper description of the regional economic integration according to

government policies

Resources Learning

activities

Content

Checklist Score

Yes No

Regional economic integration is defined

Objectives of economic integration are described

Importance of economic integration is described

Observation

LU 3: Describe the principles of public financial management

3

Learning Outcomes:

1.1 Identify the role of government and the broad scope of Public Financial Management (PFM).

1.2 identify the role of planning and budgeting in effective PFM 1.3 Identify the range of options available to finance government

revenue expenditure. 1.4 Describe the role of auditing in ensuring effective PFM. 1.5 Identify the role of Integrated Financial Management Information

System (IFMIS) in effective PFM.

15 Hours

Learning Outcome 3.1: Identify the role of government and the broad scope of Public

Financial Management (PFM).

Introduction of Public finance

management

Objectives of the Public

Financial Management (PFM)

Reform Portfolio

Budget Execution Oversight

(PFM) Reform Strategy

The pillars of PFM:

Economic

and Budget

Management

Financial

Management

& Reporting

Public

Procurement

Budget

Execution

Oversight

o Brainstorming on PFM o Group discussion on

objectives of PFM o Oral presentation on

Budget Execution Oversight (PFM) Reform

o Group discussion on pillars of PFM









Proper Identification of the role of government and the broad scope of Public



Content

Short questions

Task: Identify the role of government and the broad scope of Public


Checklist Score

Yes No

Meaning of public finance management is well stated

Objective of PFM are well listed

Pillars of PFM are well described

Observation

Learning Outcome 3.2: Identify the role of planning and budgeting in effective PFM

Description of the

features of IFMIS in

budgetary control

management

Budget tracking

Monitor budgetary fraud

Determinant of IFMIS

adoption

o Groups discussion on features of IFMIS in budgetary

o Brainstorming on budget tracking

o Group discussion on determinant of IFMIS adoption






Proper identification of the role of planning and budgeting in effective PFM



Written evidence

oral evidence

Open questions

Short questions

Task:Identify the role of planning and budgeting in effective

PFM

Checklist Score

Ye

s

No

Features of IFMIS in budgetary are well described

Budget tracking are well described

Determinant of IFMIS adoption is well described

Observation

Learning Outcome 3.3: Describe the range of options available to finance government

revenue expenditure.

Definition of government

expenditure

Government revenues

customs duties and tariffs,

licenses,

royalties,

fines,

profits from state-owned

enterprises,

Asset sales.

Description of Government

expenditures

o Brainstorming on government expenditure

o Group discussion on government revenues

o Group discussion on government customs duties and tarrifs

- Note books

- papers

- pens

- computer

- internet

- scanner

- marker pens






Written evidence

oral evidence

Open questions

Short questions

Task: Describe the range of options available to finance government

revenue expenditure.

Checklist Score

Yes No

Definition of government expenditure is well stated

Government expenditures are well described

Government revenues are well explained

Observation

Learning Outcome 3.4: Describe the role of auditing in ensuring effective PFM.


Proper description of the range of options available to finance government

revenue expenditures

Introduction on PFM audit

The purpose of auditing the public finance management

Strategies of auditing in public finance management

Role of auditor general

o Brainstorming on PFM audit

o Group discussion on purpose of audit the PFM

o Group discussion on the role of auditor general






Written evidence

oral evidence

Matching question Multiple choice questions Short questions

Task: describe the role of auditing in ensuring effective PFM

Checklist Score

Yes No

Purpose of audit to PFM are well described

Role of auditor general are well described

Observation


Proper description of the role of auditing in ensuring effective PFM


Reference books:

1. Besanko, D., and R. Braeutigam (2011): Microeconomics. International student version.

Wiley.

2. Mas-Colell, A., M. D. Whinston, and J. R. Green (1995): Microeconomic theory. Oxford

University Press.

3. Nicholson, W., and C. M. Snyder (2012): Microeconomic theory: basic principles and

extensions. South-Western, Cengage Learning, Mason OH.

4. Varian, H. (1992): Microeconomic analysis. W.W. Norton & Company, New York

5. Antoniadou, E. (2006): “Comparative statics for the consumer problem,”Economic Theory,

Exposita Note.

6. Clarke, F. H. (1983): Optimization and nonsmooth analysis. John Wiley and Sons, New York.

7. Deaton, A. (1992): Understanding consumption. Clarendon lectures in economics. Clarendon

Press, Oxford.

8. Deaton, A., and J. Muellbauer (1980): Economics and consumer behavior. Cambridge

University Press, New York.

9. Debreu, G. (1964): “Continuity properties of Paretian utility,” International Economic

Review, 5, 285–293.

10. Gorman, W. M. (1953): “Community preference fields,” Econometrica, 21, 63–80.

11. 12We refer the reader to the book of Trockel (1984) for formal argument.

12. www.minecofin.gov.rw/fileadmin/templates/.../Public_Financial_Management.pd

A C C P I 5 0 1 - PREPARING INCOME TAX

ACCPI501 Prepare income tax


Credits: 6 60

Sector: Finance



Purpose statement

This module describes the skills, knowledge and attitude required to prepare income tax.

It is intended for learners who have successfully completed the level 4 in accounting or its equivalent

and pursuing level V in accounting or applying for recognition of prior learning or other related

qualifications. At the end of this module, learners will be able to identify direct tax, apply current

taxation principles of income employment, demonstrate the current taxation activities and principles on

investment income and declare PAYE and allowances. Qualified learners deemed competent to this

competency shall have ability to take responsibility for the carrying out of a range of defined activities in

accounting under non- directive supervision

.


N/A







1. Identify direct tax 1.1 Clear explanation of the main current legislation relating

to direct taxation

1.2 Proper demonstration of the understanding for the

concepts for purposes of direct tax

1.3 Proper identification categories of direct tax on income

1.4 Proper identification the sources of income for

individuals

2. Apply current taxation principles of income employment

2.1 Clear explanation of the main legislative features

relating to income from employment

2.2 Proper description the sources of income from

employment

2.3 Proper Identification of employment income that is

exempt from tax.

2.4 .

2.5 Proper description of taxation relief which can be given

on income from employment

3. Demonstrate the current taxation activities and principles on investment income

3.1 Proper identification of the relevant tax authority

legislation and guidance

3.2 Proper description of the main regulations relating to

3.3 Clear explanation of the main legislative features

relating to investment income.

3.4 Proper description of investment income which is

subject to taxation and that which is not.

4 Declare PAYE and allowances 4.1. Proper identification of legislation, taxation systems, regulations and codes of practice to be complied

within employment termination. 4.2. Accurate calculation of PAYE and allowances related

to the payroll payment 4.3. Proper disbursement of PAYE and allowances to the

relevant institution’s account

LU 1: Identify direct tax

1

Learning Outcomes:

2.2 Explain the main current legislation relating to direct taxation

2.3 Demonstrate and understand the concepts for purposes of direct

tax

2.4 Identify categories of direct tax on income

2.5 Identify the sources of income for individuals

15 Hours

Learning Outcome 1.1: Explain the main current legislation relating to direct taxation

Overview of taxation in Rwanda

Legislation of direct taxation Direct taxation Indirect taxation Important of Taxation

o Brainstorming on reasons for taxation in Rwanda

o Group discussion on current legislation of direct taxation

o Field visit to RRA office

- Books - Official Gazette - Paper - Pens - Computer - Internet



Proper explanation of the main current legislation relating to direct taxation





Written evidence


Open questions


Task: Explan the main current legislation relating to direct taxation

Checklist Score

Yes No

Taxation in Rwanda is well explained

Importance of taxation is Identified

Observation

Learning Outcome 1.2: Demonstrate and understand the concepts for purposes of direct

tax

The concepts for purposes of direct tax: Tax period Permanent

establishment Residence Obligation of tax payer Double taxation

o Group discussion on direct tax

in Rwanda

- Paper

- Software

- materials,

- Projector

- Computer

- Internal

- Official gazette





Proper demonstration of the understanding of the concepts for purposes of

direct tax


Content


Written

Performance

Matching questions


Short questions

Task: Demonstration the concepts for purposes of direct tax

Checklist Score

Yes No

The concepts of purpose of direct tax are identified

Observation

Learning Outcome 1.3: Identify categories of direct tax on income

Categories of direct tax on income

Personal income tax Corporate income

tax Withholding tax Capital gains tax

Calculation of direct tax

o Brainstorming on taxes direct income in Rwanda

o Group discussion on important of direct incomes

o Practical exercise on direct incomes

- Computer - Internet - Official Gazette - Projector






Proper identification of categories of direct tax on income


Written evidence


Open questions


Short questions

Task: Categorize direct tax on income

Checklist Score

Yes No

Personal income tax is identified

Corporate income tax is identified

Withholding tax is listed

Capital gains tax is identified

Direct income tax is well calculated

Observation

Learning Outcome 1.4: Identify the sources of income for individuals

Provide a personnel Business activities

Personal income Employment income Business profits Investment income

o Brainstorming on

components of personal

business activities


sources of personal

income

- Computer

- Internet

- Software

- Personnel income

statement






Written evidence


Open questions


Short questions

Task: Identify the sources of income for individuals

Checklist Score

Yes No

Employment income tax is clarified

Investment income is described

Business profit is well explained

Observation


Proper identifcation of the sources of income for individuals

LU 2: Apply current taxation principles of income employment

2

Learning Outcomes:

1.1 Explain the main legislative features relating to income from

employment

1.2 Describe the sources of income from employment.

1.3 Proper identification of employment income that is exempt from tax

1.4 Proper description of taxation relief which can be given on income

from employment

15 Hours

Learning Outcome 2.1: Explain the main legislative features relating to income from

employment

Structure of employment income

General rule for taxation of income from employment

Tax on employment income

Nature of charge to tax on employment income

Meaning :

General earning

Specific employme

o Brainstorming on employment income

o Practical exercise on calculation employment income

- Computer - Internet - Printer - Scanner - Books


Content

nt income

Exempt income

Calculation of employment income





Written evidence


Open questions

Short questions

Task: Calculation of employment income

Checklist Score

Yes No

Tax on employment income is identified

Employment is well calculated

General rules for taxation is respected

Observation

Learning Outcome 2.2: Describe the sources of income from employment



Proper explanation of main legislative features relating to income from

employment

The source of income from employment Wages , salaries and

allowances Self – employment

income.

Categories of direct tax on income Personal income tax Corporate income tax Withholding tax Capital gains tax

Calculation of salary payroll


salaries and allowances

o Practical exercises of

salaries calculations

- Computer - Internet - Payroll - Book





Written evidence


Open questions

Short questions

Task: List sources of income from employment

Checklist Score

Yes No

Personal income tax is identified

Corporate income tax is listed

Withholding tax is identified

Capital gains tax is identified

Payroll is well calculated

Observation


Proper description of the sources of income from employment

Learning Outcome 2. 3: Proper Identification of employment incomes that is exempt from

tax.

Introduction to non-taxes

benefit/t income

Retirement contributions made by the employer to the state pension scheme;

Pension payments made by the state pension scheme;

Non-resident individuals

Calculating income tax

payable










Written evidence


Open questions

Short questions

Task: List of sources of income from employment

Checklist Score


Proper Identification of employment income that is exempt from tax


Yes No

Employment income that is exempt from tax is well identified

Observation

Learning Outcome 2. 4: Proper description of taxation relief which can be given on income

from employment

The source of income from

employment

Wages , salaries and allowances

Self – employment income.

Social contribution allowance Pension Self-contribution Medical assurances





- Computer

- Internet

- Payroll

- Book





Written evidence


Open questions

Short questions

Task: Describe taxation relief which can be given on income from


Proper description of taxation relief which can be given on income from

employment


employment

Checklist Score

Yes No

Relief which can be given on income from employment is well explained

Observation

LU 3: Demonstrate the current taxation activities and principles on investment income

3

Learning Outcomes:

1.1 Identify the relevant tax authority legislation and guidance

1.2 Explain the main legislative features relating to investment

income

1.3 Describe investment income which is subject to taxation and that which is not

15 Hours

Learning Outcome 3.1: Proper identification of the relevant tax authority legislation and

guidance

Direct Taxes (Personal and Business) such as:

Income Tax Corporation Tax Local Property Tax Capital Gains Tax Capital Acquisitions Tax Stamp Duty

Indirect Taxes such as

Value-Added Tax Excises Customs

Regulations and procedures for investors

Set up and exit

o Brainstorming on the

relevant tax authority

legislation

- Computer - Internet - Printer - Scanner - Books


Ownership and property Investment protection and

dispute resolution Taxation





Written evidence


Open questions

Short questions

Task: Identify the relevant tax authority legislation and guidance

Checklist Score

Yes No

Direct Taxes as personal and business income are identified

Indirect Taxes are well identified

Observation

Learning Outcome 3.2: Explain the main legislative features relating to investment income



Proper identification of the relevant tax authority legislation and guidance

Assessment of the operation environment

Economic performance

Trade and investment Infrastructure Transport Human capital Financial sector The private sector in

Rwanda

Regulations and procedures for investors

Set up and exit Ownership and

property Investment

protection and dispute resolution

Taxation

o Groups discussion on operation environment

o Brainstorming the factors can affect investment income






Written evidence


Matching questions

Open questions

Task: Assess the environment that can affect investment income

Checklist Score

Yes No

Investment regulation is identified

Factors can affect the investment are identified


Proper explanation of the main legislative features relating to investment

income

Observation

Learning Outcome 3.3: Describe investment income which is subject to taxation and that

which is not

Investment income Interest Dividends Rent Managed capital funds Capital gains

Taxation of investment income in a corporation

Investment income which is

subject to taxation and that

which is not.

Business income exempt from tax

Accounting for small businesses

Income on assets in foreign currency

Long term contracts Deductible and non-

deductible expenses Trading stock Depreciation Investment allowance Training and research

expenses Bad debts Transfer pricing

o Group discussion on business

exempted

o Practical exercise on using

zero or exempted rate to the

business for tax calculation

- Books

- computer

- Internet






Written evidence


Open questions

Task: Describe of taxation relief on investment income including

deductible

Checklist Score

Yes No

Investment income is identified

Investment income which is subject to taxation and that which is not is listed

Observation


Proper describing of taxation relief income from investment income including

deductible

LU 4: Demonstrate the current taxation activities and principles on investment income

4

Learning Outcomes:

4.1. Identify legislation, taxation systems, regulations and codes of practice to be complied with in employment termination

4.2. Calculate PAYE and allowances related to the payroll payment 4.3. Disburse PAYE and allowances to the relevant institution’s

account 15Hours

Learning Outcome 4.1: Identify legislation, taxation systems, regulations and codes of

practice to be complied with in employment termination

Identification of Tax legislation

Living allowances Payment on

dismissal Retirement

pension Benefit in kind

Advanced salaries

Exempted incomes

Taxation systems

o Brain storming on employment income

o Practical exercise on calculation of pension, allowances




Proper identification of legislation, taxation systems, regulations and codes of

practice to be complied with in employment termination





Written evidence


Matching question Multiple choice question Task: - Identification of legislation, taxation systems, regulations and

codes of practice to be complied with in employment termination

Checklist Score

Yes No

Living allowances is well calculated

Payment on dismissal is well calculated

Retirement pension well calculated

Benefit in kind well calculated

Advanced salaries well calculated

Exempted incomes well calculated

Observation

Learning Outcome 4.2: Accurate calculation of PAYE and allowances related to the payroll

payment

Calculation of PAYE Monthly basis

calculation

Difference between PAYE and allowances

calculation of allowances

o Practical exercise on allowances

o Group discussion on calculation of PAYE

o Group discussion on difference between PAYE and allowances







Product evidence

Matching question Multiple choice questions Short questions Task: calculate PAYE and allowances related to the payroll payment

Checklist Score

Yes No

PAYE and Allowances are well calculated

PAYE and allowances are well differentiated

Observation

Learning Outcome 4.3: Disburse PAYE and allowances to the relevant institution’s account

Identification of tax payable

Fill the declaration form

Payment of tax

Identification of other allowances

o Brainstorming on identification of tax payable and allowances

o Group discussion on payment




Accurate calculation of PAYE and allowances related to the payroll payment





Written evidence


Matching question Multiple choice questions Short questions

Task: -Fill declaration form

-Calculation of allowances

Checklist Score

Yes No

Tax payable is well identified

Declaration form is well filled

Payment is well done

Other allowances are well identified

Observation


Proper disbursement of PAYE and allowances to the relevant institution’s

account



AKIM Manufacturing co is foreign investor who install here in Rwanda, Gasabo District, Remera sector from January 2018, produce the Juice for local market and export, Basic on facilities create by Government of Rwanda and international leaving standard , The board of directed appoint Mrs Kayitesi as Managing director of the company . Her benefit in contract is Rwf 45 000 000. The MD is provided with furnished accommodation and a fuelled car for private use. MD has two children attending school. MD provides an education allowance of Rwf 7,200,000 a year, paid on a monthly basis. In previous months the accounting calculate the net income and paid immediately to the MD account 52 000 000. The Board Request the accountant to rectify the errors and the accountant is not able to solve the critical issue. As specialist accountant, you are hired to elaborate the direct income tax .

NB (Accommodation benefit using 20% , Car benefit using 10%)

Calculate the monthly basic salary

Calculate education allowances

Calculate tax income

PEYE

Net salary

The Management would like to recruit one specialist to implement his project. As Junior Accountant, you are requested to perform this work within 5 hours.

The simple draft business plan for employment and profit can get from Rwanda

Describe accordingly the plan for AKIM , the source of income from employment

Tools and equipment

- Related books and

online resources

- Personnel basic

information sources

- Labor law documents

- Organizational

policies & procedures

- Calculator

- Pencils & pens

- Notes book

- Desk

- Printer

- Task sheet


Checklist Score

Yes No

Indicator: Source of income from employment is well listed

Indicator: Element of business plan is well listed

Observation


Checklist Score

Yes No

Monthly basic salary is well calculated

Education allowances is well calculated

Tax income is well calculated

PEYE is well calculated

Net salary is well calculated

Observation


Checklist Score

Yes No

Indicator: Time is well respected

Observation

A C C P B 5 0 1 - PREPARING BUDGET

ACCPB501 Prepare Budget


Credits: 7 70

Sector: Finance



Purpose statement

This module describes the skills, knowledge and attitude required to prepare Budget. It is intended for

learners who have successfully completed the level 4 in accounting or its equivalent and pursuing level V

in accounting or applying for recognition of prior learning or other related qualifications. At the end of

this module, learners will be able to prepare forecasts and budgets and describe the impact in changes

of economic environment on the budget. Qualified learners deemed competent to this competency

shall have ability to take responsibility for the carrying out of a range of defined activities in accounting

under non- directive supervision

.


N/A







1. Prepare forecasts and budgets

1.1 Proper identification of relevant data for forecasting income and expenditure from internal and external sources.

1.2 Accurate coding, classify and allocate correctly cost and revenue data to responsibility centres.

1.3 Efficient Forecast future income from relevant internal and external data.

1.4 Proper Determination of required production resources to meet forecasts.

1.5 Proper Budgeting in accordance with the organization’s costing systems

1.6 Accurate preparation of cash flow forecast to facilitate the achievement of organisational objectives.

1.7 Proper preparation of draft budgets from forecast data.

1.8 Accurate Breaking down budgets into time periods according to organisational needs.

1.9 Proper Planning and agree draft budgets with all parties involved

2. Describe the impact in changes of economic environment on the budget

2.1 Accurate calculation of effect for variations in capacity on costs, production and sales on budgeted costs and revenues.

2.2 Accurate preparation of flexed budget. 2.3 Appropriate analysis of critical factors affecting costs

and revenues. 2.4 Adequate evaluation of options and solutions to

increase profitability or reduce financial losses or exposure to risk

LU 1: Prepare forecasts and budgets

1

Learning Outcomes:

2.2 Identify relevant data for forecasting income and expenditure from

internal and external sources.

2.3 Code, classify and allocate correctly cost and revenue data to

responsibility centers.

2.4 Forecast future income from relevant internal and external data.

2.5 Determine the required production resources (materials, labour and

production facilities) to meet forecasts.

2.6 Budget in accordance with the organization’s costing systems

stating any assumptions made.

2.7 Prepare accurate cash flow forecast to facilitate the achievement of

organizational objectives.

2.8 Prepare draft budgets from forecast data.

2.9 Break down budgets into time periods according to organizational

needs.

2.10 Plan and agree draft budgets with all parties involved

35 Hours

Learning Outcome 1.1: Identify relevant data for forecasting income and expenditure from

internal and external sources


Description of forecasting

income and expenditure.

Budget revenues and plan alternate scenarios:

Tally Your Income Sources:

Hourly Earnings Product Sales Investment Income Loans Savings Other

Budget expenses Determine Fixed

Costs: Rent/Mortgage Utilities Salaries Internet Government and

bank fees Cell phone Website hosting Accounting

Services Legal Services Insurance Include Variable

Expenses: Rent/Mortgage Utilities Salaries Internet Government and

bank fees Cell phone Website hosting Accounting

Services Legal Services Insurance Predict One-Time

Spends Computer Furniture Software Office Supplies

- Brainstorming on forecasting

income and expenditure

- Group discussion on budget

revenues and plan alternate

scenarios

- Oral presentation on budget

expenses

- Group discussion on forecasting cash flow

- Computer - Projector - Black board - Flip chart - Reference book - Marker pen - Internet - Scanner - Accounting software - Printer - Papers

Gifts Pull It All Together

Forecast cash flow

Secure board approval





Written evidence

• Oral evidence

Open questions


Task: Identify relevant data for forecasting income and expenditure

from internal and external sources

Checklist Score

Yes No

Forecasting income and expenditure are well described

The cash flow are well established

Observation

Learning Outcome 1.2: Code, classify and allocate correctly cost and revenue data to

responsibility centers

Types of coding

Categories of responsibility centres:

Cost centre Profit centre Investment centre

- Brainstorming on types of coding

- Group discussion on categories of responsibility centres

- Oral presentation on cost and revenue

- Computer

- Projector

- Black board

- Flip chart

- Reference book

- Marker pen


Content


Proper identification of relevant data for forecasting income and expenditure

from internal and external sources.

Description of cost and revenu

allocation

Difference between allocation and allotment

- Group discussion on allocation and allotment

- Internet

- Scanner


- Printer

- Papers





Written evidence

Oral evidence

Matching questions


Short questions

Task: Coding, classifying and allocate correctly cost and revenue

data to responsibility centres.

Checklist Score

Yes No

The responsibilities of centers are identified

Allocation and allotment are differentiated

All costs and revenues are well allocated

Observation

Learning Outcome 1.3: Forecasting future income from relevant internal and external data



Proper coding, classifying and allocate correctly cost and revenue data to

responsibility centres

Collect revenue information using internal data and external data

Forecast revenues using both a conservative case and an aggressive case

Make a reasonable estimate of the earnings generated by the company

Check the key ratios to make sure your projections are sound

Gross margin Operating profit

margin

- Brainstorming on collection of revenue information using internal data and external data

- Group discussion on forecast revenues using both a conservatives case and an aggressive case

- Practical exercises on gross margin and operating profit margin

- Computer

- Projector

- Black board

- Flip chart

- Reference book

- Marker pen

- Internet

- Scanner


- Printer

- Papers





Written evidence

Oral evidence

Open questions


Short questions

Task: Forecast future income from relevant internal and external

data

Checklist Score

Yes No

The revenues information are well collected

The revenues are forecasted

The gross margin and operating margin are calculated

Observation


Efficient forecast future income from relevant internal and external data.

Learning Outcome 1.4: Determination of required production resources to meet forecasts

Definition Production Budget

Determination the required production resources available:

Material Labor Equipment

Key factors of a production plan

Forecast market expectations

Inventory control Availability of

equipment and human resources

Standardized steps and time

Risk factors

Communicate the plan

Consider change

- Brainstorming on definition of

production budget


determination the required

resources of production

- Group discussion on key

factors of a production plan

- Research on internet on

communication plan






Written evidence

oral evidence

Open questions


Task: Determine the required production resources to meet


Proper determination of required production to meet forecasts


forecasts

Checklist Score

Yes No

Production budget is well described

The production requirements are well listed

The key factors of production are listed and explained

Observation

Learning Outcome 1.5: Prepare Budget in accordance with the organization’s costing systems

stating any assumptions made

Prepare an outline of the organization’s planned future activities

Determine and record available funds

Estimate and record expected income and when it will be available

Define and record needed expenses

Estimation of a company's cost of capital

Describe organizational costing systems

Budget preparation based on Accurate accounting system

Function of budget

- Brainstorming on preparation

an outline of the organization’s

planned


determination and recording

funds

- Group discussion on expenses

needed


organization’s systems

- Practical exercises on

preparation of budget

- Computer

- Projector

- Black board

- Flip chart

- Reference book

- Marker pen

- Internet

- Scanner


- Printer

- Papers



Content




Written evidence

Oral evidence

Matching questions


Short questions

Task: Prepare Budget in accordance with the organization’s

costing systems

Checklist Score

Yes No

Available fund are well demonstrated

Planned Future Activities Are Well Identified

The needed expenses are illustrated

Budget is well prepared

Observation

Learning Outcome 1.6: Prepare cash flow forecast to facilitate the achievement of

organisational objectives

Determination of

organizational objectives

Cash flow forecast

preparation

Define performance



- Group discussion on cash

flow preparation

- Brainstorming on

performance

- Computer

- Projector

- Black board

- Flip chart

- Reference book

- Marker pen

- Internet



Proper Budgeting in accordance with the organization is costing systems

measurement

measurement

- Scanner


- Printer





Written evidence

Oral evidence

Open questions


Short questions

Task: Prepare cash flow forecast

Checklist Score

Yes No

The objectives of organization are well listed and explained

Elements of cash flow forecast are well identified

Cash flow forecast is prepared

Observation


Accurate Preparation of cash flow forecast to facilitate the achievement of


Learning Outcome 1.7: Prepare budgets from forecast data

Preparation of Budget

Guidelines

Objectives of Budgeting

Operating Budget

Responsibilities and

Guidelines

Financial Forecasting and

Planning

Prepare a budget

- Research on internet

preparation budget guidance

- Brainstorming on objectives

of budgeting


operating budget

responsibilities and

guidelines

- Group discussion on drafting budget






Written evidence

Oral evidence

Open questions


Short questions

Task: Prepare budgets from forecast data

Checklist Score

Yes No

The budget guidelines are prepared

The objectives of budgeting are explained

The draft budget is prepared

Observation


Proper preparation of draft budgets from forecast data


Learning Outcome 1.8: Break down budgets into time periods according to organizational

needs

Define organizational

needs

Define budget periods

Determine Fixed budget

periods based on

organizational needs

Flexible budget

- Brainstorming on organization

needs

- Group discussion on budget

period

- Group discussion on fixed

budget period based on

organization need

- Computer

- Projector

- Black board

- Flip chart

- Reference book

- Marker pen

- Internet

- Scanner


- Printer





Written evidence

Oral evidence

Matching questions


Short questions

Task: Break down budgets into time periods according to

organisational needs

Checklist Score

Yes No

Flexible budget is well prepared


Proper Breaking down budgets into time periods according to organisational

needs


Content

The meaning of budget period is well explained

Observation

Learning Outcome 1.9: Plan and agree draft budgets with all parties involved

Determine all parties involved in drafting budget

Plan draft budget

Describe key steps in drawing up a budget

Determine what a budget should cover and include:

Operating budget Projected cash flow Costs Revenues

Draft budget approval: Budget

consolidation Review by

finance staff Review by Top

Management Discussion with

Division Managers

Making the Tough Decisions

- Brainstorming on determination of all parties involved in drafting budget

- Group discussion on description of key steps in drawing up a budget

- Oral presentation on determination on what budget cover

- Computer

- Projector

- Black board

- Flip chart

- Reference book

- Marker pen

- Internet

- Scanner


- Printer





Proper Planning and agree draft budgets with all parties involved



Written evidence

Oral evidence

Open questions


Short questions

Task: Plan and agree draft budgets with all parties involved

Checklist Score

Yes No

Elements involved in budget are well identified

The draft budget is well planned

The key steps in drawing up a budget are listed and explained

Observation

LU 2: Describe the impacts that changes in the economic environment will have on the budget

2

Learning Outcomes:

2.1 Calculate the effect that variations in capacity on costs,

production and sales will have on budgeted costs and revenues.

2.2 Prepare flexed budget according organization policy and

procedures

2.3 Analyse critical factors affecting costs and revenues and draw

clear conclusions.

2.4 Evaluate options and solutions to increase profitability or reduce

financial losses or exposure to risk

35 Hours

Learning Outcome 2.1: Calculate the effect that variations in capacity on costs, production

and sales will have on budgeted costs and revenues

Determination the effect that variations of the following may have on budget:

Capacity Costs Production Sales

Identify budget costs and revenues

Calculation of variation effect

o Brainstorming on meaning

of capacity, cost, production

and sales and their effect on

budget

o Group discussion

identification of budget

costs and revenues

o Group discussion on calculation of variation effect

- Computer

- Projector

- Black board

- Flip chart

- Reference book

- Marker pen

- Internet

- Scanner


- Printer



Content




Written evidence

Oral evidence

Open questions

Matching questions

Short questions

Task: Calculate the effect that variations in capacity on costs,

production and sales will have on budgeted costs and revenues

Checklist Score

Yes No

The effects of variation of production ,cost ,capacity, sales on budget are described

The budget cost and revenues are identified

Observation

Learning Outcome 2.2: Prepare flexed budget

Key concept of budget

Define flexed budget

Identify master budget

Understand cost behavior

Know the actual volume of

goods produced and sold or

service

o Brainstorming on flexed

budget


master budget


preparation of flexible

budget

- Computer

- Projector

- Black board

- Flip chart

- Reference book

- Marker pen



Accurate calculation of effect for variations in capacity on costs, production and

sales on budgeted costs and revenues

Prepare accurately a flexible

budget

- Internet

- Scanner


- Printer





Written evidence

Oral evidence

Open questions

Short questions

Task: Preparer the flexed budget according to organization policy

and procedures

Checklist Score

Yes No

Flexed budget is well explained

Master budget is well explained

The flexible budget is well prepared

Observation

Learning Outcome 2. 3: Analyse critical factors affecting costs and revenues and draw clear

conclusions



Proper Preparation of the flexed budget according the organization policy and

procedures

Identify critical factors affecting costs and revenues

Analyze identified critical factors affecting costs and revenues

Draw clear conclusions based on the analysis made

o Groups discussion

identification of critical

factors affecting costs and

revenues

o Brainstorming on drawing clear conclusions based on the analysis made

- Computer - Projector - Black board - Flip chart - Reference book - Marker pen - Internet - Scanner - Accounting software - Printer





Written evidence

Oral evidence

Open questions

Matching questions

Short questions

Task: Analyze critical factors affecting costs and revenues and draw

clear conclusion

Checklist Score

Yes No

The critical factors affecting costs and revenues are described

The clear conclusion are well drawn

Observation


Appropriate analysis of critical factors affecting costs and revenues and draw

clear conclusions

Learning Outcome 2. 4: Evaluate adequately options and solutions to increase profitability or

reduce financial losses or exposure to risk

Define profitability, financial losses and exposure to risk

Identify options and solutions to:

Increase profitability

Reduce financial losses

Exposure to risk

Evaluate adequately identified options and solutions

o Brainstorming on meaning of financial profitability, losses and exposure to risk

o Group discussion on evaluate adequately identified options and solution

- Computer - Projector - Black board - Flip chart - Reference book - Marker pen - Internet - Scanner - Accounting software - Printer





Written evidence

Oral evidence

Open questions

Matching questions

Short questions

Task: Evaluate options and solutions to increase profitability or

reduce financial losses or exposure to risk

Checklist Score

Yes No


Adequate evaluation of options and solutions to increase profitability or reduce

financial losses or exposure to risk


Adequate option and solutions are well evaluated

The various solution on increasing profitability are listed

Observation



GINA TRADING Ltd is a private business producing sugar can juice and it is located in Kimironko Sector, Gasabo District, Kigali City. It is operating since 2015 and its customers are tremendously increasing. GINA TRADING Ltd was thinking that all it needs to do is sell enough of the product to create a profitable business but actually it has a challenge of not having a tool which helps analyze the financial prospects in advance. Indeed, GINA TRADING Ltd needs to prepare budget because the act of budgeting for business forces to think through all the important numbers and to develop a picture of what the business is going to look like in the future. Definitely for GINA TRADING Ltd, budget is a powerful business tool that will help to make better decisions.

Lack of budget has affected the performance of the company which has ended into the loss. To this end the Company is requesting you to assist in preparation of budget.

The tasks to be fulfilled by the Budget Assistant:

- Determine timeline

- Agree on goals

- Agree on budget approach

- Assist in preparation of budget

The task will be completed in 5 hours

Related books and online

resources

Financial documents

Financial Statements

Budget principles

Organization policies and

procedures

Computer programs like

Excel


Checklist Score

Yes No

Observation


Checklist Score

Yes No

Observation


Checklist Score

Yes No

Observation


Checklist Score

Yes No

Observation

A C C P A 5 0 1 - PRINCIPLES OF AUDITING

ACCPA501 Apply principles of auditing


Credits: 4 40

Sector: Finance



Purpose statement

This module describes the skills, knowledge and attitude required to apply principal of auditing.

It is intended for learners who have successfully completed the level 4 in accounting or its

equivalent and pursuing level V in accounting or applying for recognition of prior learning or

other related qualifications. At the end of this module, learners will be able to describe the legal

and professional standards required for an auditor, apply the auditing procedures of

organization, apply auditing techniques and its applicability in organization and describe range

of audit documentation and recognize the appropriateness. Qualified learners deemed

competent to this competency shall have ability to take responsibility for the carrying out of a

range of defined activities in accounting under non- directive supervision


N/A







1. Describe the legal and professional standards required for an auditor

1.1 Clear Explanation of legal and ethical duties of auditors according to international standards on auditing

1.2 Proper identification of the liability of auditors under contract and negligence according to the international standards on auditing

1.3 Proper identification of the relevant legislation and auditing standards

1.4 Proper identification of audit risk and how it applies to audit according to auditing standards

1.5 Proper identification of materiality and explain its application in auditing according to international auditing standards

2. Apply the auditing procedures of organization

2.1 Proper description of auditing procedures according to the international auditing standards

2.2 Proper detection and prevention of fraud and errors according to organization policy and procedures

2.3 Proper Identification of principles of control and when they should be use according to organization policy and procedures

3. Apply auditing techniques and its applicability in organization

3.4 Proper identification of verification techniques according to international standards on auditing

3.5 Proper identification of the sampling techniques used in auditing based on international auditing standards

3.6 Proper identification management feedback according to international standards on auditing

4. Describe range of audit documentation and recognise the appropriateness

4.1 Proper description of the features of recording

and evaluation of task according to international

standards on auditing

4.2 Proper preparation of audit report according to

International standards on auditing

4.3 Proper description importance of audit files and

working papers and their role in the audit process

LU 1: Describe the legal and professional standards required for an auditor

1

Learning Outcomes:

3.1 Explain legal and ethical duties of auditors according to international standards on auditing

3.2 Identify the liability of auditors under contract and negligence according to the international standards on auditing

3.3 Clarify the relevant legislation and auditing standards

3.4 Describe of audit risk and its application to audit according to auditing standards

3.5 Describe the materiality and its application in auditing according to international auditing standards

10 Hours

Learning Outcome 1.1: Explain regal and ethical duties of auditors according to international


Definition of auditing

Difference between internal auditor and external auditor

Explain aspect regal of auditor

Identify ethical standards of auditor Integrity, objectivity and

independence Non assurance services

provide to assurance client

Long association with the audit engagement

o Brainstorming on meaning of auditing

o Group discussion on internal and external auditor

o Oral presentation on aspect legal of auditor

o Group discussion on ethical standards of auditor



Fees ,remuneration and evaluation policy, litigation, gift and hospitality

Financial, business, employment

And personnel relationship





Written evidence

Open questions


Open question

Task: Explain legal and ethical duties of auditor

Checklist Score

Yes No

Term audit is explained well

The difference between internal and external auditor is well differentiated

The regal aspect of auditor are well given

The ethical standards of auditors are list

Observation


Clear explanation of legal and ethical duties of auditors according to

international standards on auditing

Learning Outcome 1.2: Identify the Liabilities of auditors under contract and negligence

according to international standards on auditing

Definition of

auditor’s liabilities

Types of auditor’s

liability

Civil liability

Criminal

liability

Difference between

civil liability and

criminal liability

Sources of Legal

Liability for an

Auditor

the Legal

Liability of

Auditors to

Third Parties

Unjustified

Lawsuits

Successful

Lawsuits

Against

Auditors

- Brainstorming on meaning of

auditor’s liabilities

- Group discussion on types of

auditor ’s liabilities

- Oral Presentation on difference

between civil and criminal

liabilities

- Group discussion on source of

legal liability for an auditor

- Reference books


- Projector

- Computer

- Black Board



Content




Written evidence

Oral evidence

Matching questions


Short questions

Task: Identify the liabilities of auditor under contract and negligence

Checklist Score

Yes No

Liabilities of auditor is well described

The types of auditor’s liabilities well listed and explained

The Sources of legal liability for an auditor are well explained

Observation

Learning Outcome 1.3: Identify the relevant legislation and auditing standards according to

internationl standards on auditing

Description of auditing standards

IAS 200 IAS210 IAS230 IAS240 IAS520

- Group discussion on auditing standards

- Brainstorming on regulation of auditors

- Group discussion on importance of auditing standards

- Reference books - Paper - Pen - Marker - Chart - Computer - Projector



.Proper identification of the liability of auditors under contract and negligence

according to the international standards on auditing

IAS530 IAS540 IAS300 IAS315

The regulation of auditors Code of ethics International

standards on audit

Company low Government Professional

accountancy bodies

The role of international standards on accounting to auditor

- Computer - Black Board





Written evidence


Open questions


Short questions

Task: Identify the relevant legislation and auditing standards.

Checklist Score

Yes No

The auditing standards are well described

The regulation of auditors are well listed and explained

The advantages of regulation are well explained

Observation


Proper identification of the relevant legislation and auditing standards

Learning Outcome 1.4: Describe the audit risk and its application to audit according to

auditing standards

Definition of audit risk

Types of audit risk Inherent

risks, Control Risks

and Detection

Risks.

Model and Calculation of Audit Risks

o Brainstorming on meaning of audit risk

o Brainstorming on types of audit risk

o Reasearch on internet the model and calculation of audit risk

- Reference books - Paper - Pen - Marker - Chart - Computer - Projector - Computer - Black Board





Written evidence


Matching questions


Short questions

Task: Describe the audit risk and its application to audit

Checklist Score


Proper description of audit risk and its application to audit according to auditing

standards


Content

Yes No

Audit risk well given

The types of audit risk are described well

Model and Calculation of audit Risks are well explained

Observation

Learning Outcome 1.5: Describe the materiality and explain its application in auditing

according to international auditing standards

Definition audit materials

Methods of calculating materiality

single-rule methods

variable-size methods

Difference between materiality in governmental auditing and Materiality in private sector

The role of materiality in auditing

o Brainstorming on meaning of audit materiality

o Group discussion on methods of calculating materiality

o Group discussion on Difference between materiality in governmental auditing and Materiality in private sector

o Brainstorming on role of materiality in auditing







Written evidence

Open questions

Short questions

Task: Describe materiality and explain its application in auditing

Checklist Score

Yes No

The meaning of audit materials

Methods of calculating materiality are well listed and explained

Materiality in governmental auditing and Materiality in private sector are differentiated

The role of materiality in auditing are discribed well

Observation


Proper identification of materiality and explain its application in auditing

according to international auditing standards

LU 2: Apply the auditing procedures of organization

2

Learning Outcomes:

2.1 Describe the organization’s systems and the auditing procedures according to the international auditing standards

2.2 Detect and prevent fraud and errors according organization policy and procedures

2.3 Describe the principles of control and when they should be use according to organization policy and procedures

10 Hours

Learning Outcome 2.1: Describe the auditing procedures according to the international

standards on Auditing

Introduction on auditing procedures

Types of auditing Procedures

Analytical view Enquiry Observation Inspection Recalculation

Designing audit procedures

o Brainstorming on auditing procedures

o Group discussion on types of auditing procedures

o Group discussion on design audit procedure

- Reference books

- Paper

- Pen

- Marker

- Chart

- Computer

- Projector

- Computer

- Black Board



Content




Written evidence

Open questions

Short questions

Task: Describe the principles of control and when they should be use


Checklist Score

Yes No

Types of auditing Procedures are listed and well explained

Design audit procedure is well described

Observation

Learning Outcome 2.2: Detect and prevent fraud according to organisation policy and

procedures

Definition of fraud

Objectives of auditing

Difference between fraud and Error

Types of errors

Types of fraud Misappropriation of

Cash Misappropriation of

Goods Manipulation of

o Brainstorming on fraud


difference between fraud

and error

o Group discussion on type

of errors


detecting error and fraud

to the financial statement

- Reference - Books - Paper - Pen - Marker - Chart - Computer - Projector - Computer - Black Board



Proper Description of organization’s systems and the auditing procedures

according to the international auditing standards

Accounts

Advantages of detecting errors and fraud for financial statement





Written evidence

Open questions

Short questions

Task: Detect and prevent of fraud and errors

Checklist Score

Yes No

The meaning of fraud is given well

The objectives of audit are well discussed

Types of fraud are well listed

Importance of detecting error and fraud are described

Observation


Proper detection and prevention of fraud and errors according organization

policy and procedures

Learning Outcome 2. 3: Describe principles of audit and when they should be use according to


Introduction on principal of auditing

The principals of auditing Planning Secrecy Honesty Audit evidence Internal control

system Skills and

competence Work done by

other Working paper Legal framework Audit report

Advantages of principal of auditing to the company

o Brainstorming on principal of auditing

o Group discussion on advantages of principal of auditing to the company

- Reference - Books - Paper - Pen - Marker - Chart - Computer - Projector - Computer - Black Board







Proper description principles of control and when they should be use



Short questions

Task: Describe the principals of audit and its application in financial

statement

Checklist Score

Yes No

The principal of auditing are listed and explained well

The advantages of principal of auditing are listed

Observation

LU 3: Apply auditing techniques and its application in organisation

3

Learning Outcomes:

3.1 Proper identification of verification techniques according to


3.2 Proper identification of the sampling techniques used in auditing

based on international auditing standards.

3.3 Proper identification management feedback according to


10 Hours

Learning Outcome 3.1: verify techniques that can be used according to international auditing

standards

Definition of auditing

techniques

Auditing techniques

Physical examination

Confirmations

Documentation

Analytical Procedures

Inquiries of the Client

Performance

Observation

audit sampling

Difference between principle

and technique of auditing

o Brainstorming on auditing

techniques

o Group discussion on auditing

techniques


difference between principle

and techniques of auditing

- Reference books

- Paper

- Pen

- Marker

- Chart

- Computer

- Projector

- Computer

- Black Board






Written evidence


Open questions

Short questions

Task: Describe verification the techniques used in auditing

Checklist Score

Yes No

Verification technique of auditing techniques are well described

Principles and techniques of auditing are well differentiated

Observation

Learning Outcome 3.2: Proper identification of the sampling techniques used in auditing

based on international auditing standards

Introduction on sampling

techniques of auditing

Objectives of sample

techniques in auditing

Sampling techniques use in

auditing

o Brainstorming on sampling

techniques

o Group presentation on objective

of sample techniques in auditing

o Oral presentation on deferent

- Reference books

- Paper

- Pen

- Marker



Proper description of verification techniques and its application according to


Block sampling

Random sampling

Hazard sampling

Systematic

Personnel

judgment

Stratifies sampling

sample techniques use in

auditing

- Chart

- Computer

- Projector

- Computer

- Black Board





Written evidence

Matching questions

Open questions

Task: Identify the different sampling techniques used in auditing

Checklist Score

Yes No

The Objectives of sample techniques in auditing are listed

Sampling techniques used in auditing are well illustrated

Observation

Learning Outcome 3.3: Identify management feedback according to organization policy and

procedures



Proper identification of the sampling techniques used in auditing based on

international auditing standards

Introduction on feedback

management

Types of opinion of auditor:

Unqualified Opinion

Qualified Opinion

Disclaimer Opinion

Adverse Opinion

Advantages of auditor

feedback to a business

o Brainstorming on feedback

management

o Group discussion on types of

opinion of an auditor


advantages of auditor opinion

to a business

- Reference books

- Paper

- Pen

- Marker

- Chart

- Computer

- Projector

- Computer

- Black Board





Written evidence


Open questions

Matching questions


Task: Identify management feedback

Checklist Score

Yes No

Feedback management is well defined

Types of opinion of auditor are describe

The Advantages of auditor feedback to a business are well illustrated

Observation


Proper identification management feedback according to international


LU 4: Describe range of audit documentation and recognise the appropriateness

4

Learning Outcomes:

4.2. Describe the features of recording and evaluation of task according to international standards on auditing

4.3. Preparer audit report according to International standards on Auditing

4.4. Describe importance of audit files and working papers and their role in the audit process

10 Hours

Learning Outcome 4.1: Describe the features of recording and evaluation of task according to


Introduction on features of auditing

The key features of audit Engagement. Audit Plan &

Programs. Risk based

systematic approach.

Competency. Independence. Objectivity. Due professional

care. Planning Supervision and Sufficiency

o Brainstorming on feature of auditing

o Group discussion on key features of auditing







Written evidence

Multiple choice questions True-False questions Matching Task: Describe the features of recording and evaluation of task in

auditing

Checklist Score

Yes No

The key features of audit are listed

Observation

Learning Outcome 4.2: Preparer audit report according to International standards on

auditing



Proper Description of the features of recording and evaluation of task according

to international standards on Auditing

Definition of audit report

Format and content of audit report

Six steps in audit process Requesting Documents Preparing an Audit Plan Scheduling an Open

Meeting Conducting Fieldwork Drafting a Report Setting Up a Closing

Meeting

Components of an Audit Report Introductory Section Financial Section Required Supplemental

Section Findings and

Recommendations Section

Types of audit report or Opinion in audit report

Modified opinion Qualified Disclaimer Advise

Unmodified opinion

o Brainstorming on audit report o Group discussion on format

and content of audit report o Research on internet the steps

in audit process o Group work on component of

audit report o Oral presentation on types of

audit






Product evidence

Short question Open question Multiple question


Proper preparation of audit report according to International standards on

Auditing

Matching question Task: Preparation of audit report

Checklist Score

Yes No

The meaning of audit report

The component of audit report are listed

The types of audit report are well described

Observation

Learning Outcome 4.3: Describe importance of audit files and working papers and their role in

the audit process

Definition of audit file and work paper

Types of audit file The permanent audit

file Copies of the

company’s incorporation documents

Chart of accounts Organization chart Accounting

procedures manual Copies of

important leases or contracts

Internal control documentation

Prior years’ analytical procedures

Stock and bond issuances

o Brainstorming on audit file and work paper

o Individual research on types of audit file



The current audit file Audit plan Working trial

balance and work papers

Journal entries for the client

Advantages of permanent file

Purpose of working papers

Reviewed by auditors with supervisors noted

Signed, dated and approved by relevant level of audit staff with sufficient cross reference.

With evidence of effective audit planning, work done, sufficient and quality evidence.

Outstanding matters are cleared in due course

Advantages of work paper





Written evidence

Multiple choice questions True-False questions


Proper description importance of audit files, working papers, and their role in

the audit process

Matching questions Task: Describe importance of audit files and work papers

Checklist Score

Yes No

The meaning of audit file and work paper

Types of audit file are listed and explained

The Purpose of working papers is explained

Observation

A C C M S 5 0 1 - MAINTAINING PAYROLL SYSTEM

ACCMS501 Maintain payroll system


Credits: 4 40

Sector: Finance



Purpose statement

This module describes the skills, knowledge and attitude required to maintain payroll system. It is



qualifications. At the end of this module, learners will be able to establish payroll requirements, process

payroll, handle payroll enquiries and maintain payroll. Qualified learners deemed competent to this

competency shall have ability to take responsibility for the carrying out of a range of defined activities in



N/A







1. Establish payroll requirements 1.1 Complete assessing scope of payroll services according to organization policies and procedures

1.2 Proper consultation of legislation in relation to National Employment Standards, and legislative requirements in regard to payroll payments

1.3 Correct identification of relevant state and modern awards, and employment agreements, regarding details to be set up in payroll system for individual employees

2. Process payroll 2.1 Effective use of payroll requirement data to

calculate, record and reconcile payroll according to

legislative requirements

2.2 Accuracy of identification of legislative and

organizational requirements relevant to employment

termination processes and payment

2.3 Proper preparation of payroll according to

organizational policy and security procedures

2.4 Proper seeking of payroll approval for payment

process

3. Handle payroll enquiries 3.1 Timely receiving enquiries from different

employees

3.2 Proper referring enquiries outside area of

responsibility or knowledge to designated persons

for resolution

3.3 Appropriate follow-up of action referred

enquiries within designated timeframes and

according to organizational policy and procedures

4. Maintain payroll 4.1. Adequate maintaining information and record

keeping relating to payroll function according to

current legislative and regulatory requirements

4.2. Effective reconciliation of month-end and year-

end payroll records to ensure compliance with

legislative and management deadlines

4.3. Proper updating of records and systems in line

with salary reviews and other changes in employment

status

4.4. Effective generating of payroll reports in line with

organizational policy

LU 1: Establlish payroll requirements

1

Learning Outcomes:

1.1 Assess scope of payroll services according to organization policies

and procedure

1.2 Consult legislation in relation to National Employment Standards,

and legislative requirements in regard to payroll payments

1.3 Identify relevant state and modern awards, and employment

agreements, regarding details to be set up in payroll system for

individual employees

10 Hours

Learning Outcome 1.1: Assess scope of payroll services according to organization policies and

procedures

Description scope of payroll services

Definition of of employment contract

Types of employment contract: Unlimited term contract Limited term contract

Contract Requirements for a valid: offer acceptance consideration; mutuality of

obligation; capacity

Importance of time card

o Brainstorming on

definition of contract

and contract

o Requirements for a

valid


type of contract


contract termination

- Accounting

books

- Papers

- Computer

- Internet

- Projector

- Accounting

software

- Pens

- Note book


Reason of contract Termination:

Death Expiration of time Gross negligence Agreement between the

parties





Written evidence

Open questions


Matching question

Task: Describe scope of payroll services

Checklist Score

Yes No

Employment contract is well defined

Types of employment contract are well identified

Rirements for a valid employment contract are well identified

The scope of payroll services is well described

Observation


Complete scope assessment of payroll according to organization policies and

procedures

Learning Outcome 1.2: Consult legislation in relation to National Employment Standards, and

legislative requirements in regard to payroll payments standards

Description of national employment standard:

working hours

Request for principle working arrangement

Parental leave and related entitlement

Exceptions of institution policies and procedures

Discussion on payroll legislation

Termination and redundancy pay

o Brainstorming on Description of national employment standard

o Requirements for a valid o Group discussion on

termination o Group discussion on o Parental leave and related

entitlement

- Reference books

- Accounting

software

- Internet

- Projector

- Computer

- Printer

- Pens

- Paper

- Marker

- Note book





Proper consultation of legislation in relation to National Employment Standards,

and legislative requirements in regard to payroll payments


Content


Written evidence


Matching questions


Short questions

Task: Description national employment standards, and legislative

requirements in regard to payroll payments

Checklist Score

Yes No

National employment standard is well described

Payroll legislation is well discussed

Termination and redundancy pay are well listed

Observation

Learning Outcome 1.3: Identify relevant rules, and employment agreements, regarding

details to be set up in payroll system for individual employees

Introduction of employment agreement

Component of individual employment agreement:

Type of employment

agreement:

- Brainstorming on

employment agreement


component of individual

employment agreement

- Accounting books - Papers - Computer - Internet - Projector - Accounting software - Pens - Note book



Correct identification of relevant state and modern awards, and employment

agreements, regarding details to be set up in payroll system





Written evidence


Open questions


Short questions

Task: Identify relevant state and modern awards, and

employment agreements regarding details to be set up in payroll

system

Checklist Score

Yes No

Employment agreement is well introduced

Components of individual employment agreement are well identified

Types of employment agreement are well identified

Observation

LU 2: Process payroll

2

Learning Outcomes:

2.1 Use payroll requirement data to calculate, record and reconcile

payroll according to legislative requirements

1.2 Identify legislative and organizational requirements relevant to

employment termination processes and payment

1.3 Prepare payroll according to organizational policy and security

procedures

1.4 Seek for payroll approval for payment process

10 Hours

Learning Outcome 2.1: Use payroll requirement data to calculate, record and reconcile payroll

according to legislative requirements

Calculation of salary. calculation gross

salary calculation of

deduction and bonus

calculate net salary

Record payroll data in relevant account

Payroll reconciliation

o Brainstorming on payroll

calculation

o Oral presentation on payroll

calculation

o Group discussion on payroll calculation




Effective use of payroll requirement data to calculate, record and reconcile

payroll according to legislative requirements


Content




Written evidence


Open questions

Short questions

Task: Prepare a payroll

Checklist Score

Yes No

Gross salary is well calculated

Deduction and bonus is well calculated

Net salary is well calculated

Payroll data in relevant account is well recorded

Observation

Learning Outcome 2.2: Identify legislative and organizational requirements relevant to


Introduction of contract termination:

National legislation

Organizational legislation

Reason for termination:

Expiration of time

Gross negligence

Termination process: Termination payment

o Brain storming on company

policy

o Group discussion on steps of

progressive discipline



process





Written evidence


Open questions

Short questions

Task: Identify legislative and organizational requirements relevant to employment termination processes and payment

Checklist Score

Yes No

National legislation is well stated

Organizational legislation is well stated

Expiration of time is well identified

Termination process is well identified

Observation

Learning Outcome 2. 3: Prepare payroll according to organisational policy and security

procedures


Accurate identification of legislative and organizational requirements relevant to


Relevant document required to produce payroll

Employee earnings

Payroll register

Employee record and history

Employee timesheets.

Instrument of payment Check Payment order

Importance of document: Is a proof Reminder It constitutes

permanent record

Instrument of payment: Check Money Electronic means Payment order

o Brainstorming on payroll

calculation

o Oral presentation on

payroll calculation

o Group discussion on payroll calculation






Written evidence


Open questions

Short questions

Task: Identify document required to produce payroll


Proper preparation of payroll according to organizational policy and security

procedures


Checklist Score

Yes No

Relevant document required to produce payroll are well identified

Instrument of payment is well identified

Observation

Learning Outcome 2.4: Seek payroll approval for payment process

purpose for seeking approval

Process of payroll approval

.

o Brainstorming on purpose

of authorization


purpose of authorization


purpose of authorization







Short questions


Proper seeking of payroll approval for payment process



Task: Identify importance of authorizing payroll payment

Checklist Score

Yes No

Purpose for seeking approval is well identified

Process of payroll approval is well identified

Observation

LU 3: Handle payroll enquiries

3

Learning Outcomes:

3.1 Receive enquiries from different employees

3.2 Refer to enquiries outside area of responsibility or knowledge to

designated persons for resolution

3.3 Follow-up referred enquiries within designated timeframes and

according to organizational policy and procedures 10 Hours

Learning Outcome 3.1: Receive enquiries from different employees

Check payroll inquiries

Analyze payroll issues

Resolve payroll issues

Submit report

o Brainstorming on analyzing,

responding and follow up to

employee’s queries


analyzing, responding and

follow up to employee’s

queries


analyzing, responding and

follow up to employee’s

queries







Written evidence


Open questions

Short questions

Task: Identify different enquiries from different employees

Checklist Score

Yes No

Payroll inquiries is well checked

Analyze payroll issues is well done

Resolve payroll issues are well resolved

Observation

Learning Outcome 3.2: Refer enquiries outside area of responsibility or knowledge to


Identify the key outside area

related to payroll

information:

All organization must

take reasonable step to

implement practices,

procedures and systems

All organizations must

o Brainstorming on analyzing,



o Oral presentation on analyzing,



o Group discussion on analyzing,


- Accounting books

- Papers

- Computer

- Internet

- Projector




Timely receiving enquiries from different employees

have a clearly expressed

and up to date policies

Organization must not

collect sensitive

information about

individual unless an

individual consents

Before an organization

discloses personal

information about

individual to an overseas

recipient, the

organization must take

all reasonable steps

employee’s queries - Pens

- Note book





Written evidence


Matching questions

Open questions

Task: Identify of enquiries outside area of responsibility

Checklist Score

Yes No

Outside area related to payroll information is well identified

Observation


Proper referring enquiries outside area of responsibility or knowledge to


Learning Outcome 3.3: Follow-up referred enquiries within designated timeframes and

according to organisational policy and procedures

Describe additional payroll information

Types of additional pay: Temporary

assignment Recognition bonus Special cash award Award Prize Research subject fees

Award, prize, honorarium, non-cash compensation

o Brainstorming on outside area related to payroll information

o Oral presentation on outside area related to payroll information

o Group discussion on outside area related to payroll information

- Accounting books

- Papers

- Computer

- Internet

- Projector

- Accounting

software

- Pens

- Note book





Appropriate follow-up of referred enquiries within designated timeframes and

according to organizational policy and procedures



Written evidence


Open questions


Task: Describe additional payroll information

Checklist Score

Yes No

Additional payroll information is well described

Types of additional pay is well stated

Observation

LU 4: Maintain payroll

4

Learning Outcomes:

4.1 Maintain information and record keeping relating to payroll function

according to current legislative and regulatory requirements

4.2 Reconcile month-end and year-end payroll records to ensure

compliance with legislative and management deadlines

4.3 Update records and systems in line with salary reviews and other

changes in employment status

4.4 Generate payroll reports in line with organizational policy

10 Hours

Learning Outcome 4.1: Maintain information and record keeping relating to payroll function


Describe payroll information and record keeping: Documentation of

employment history, records of contribution and achievement

Disciplinary notice Promotions Development plans

Contents of employee payroll file:

Officer letter signed by hiring manager, Humana Resources, and employee

Salaried time

o Brainstorming on payroll verification

o Oral presentation on payroll verification

o Group discussion on payroll verification

- Textbooks - Accounting books - Papers - Computer - Internet - Projector - Accounting software - Pens - Note book


accounting record

Hourly weekly time sheets

Attendance record include





Written evidence

Multiple choice questions True-False questions Matching

Task: Explain the Importance of record keeping

Checklist Score

Yes No

Payroll information and record keeping is well described

Contents of employee payroll file is well stated

Observation


Adequate maintaining of information and record keeping relating to payroll

function according to current legislative and regulatory

Learning Outcome 4.2: Reconcile month-end and year-end payroll records to ensure


Identify payroll checklist.

Reconcile your tax

register and bank

accounts.

Research outstanding

checks that are older

than 30 days; post

unclaimed checks to an

unclaimed earnings

escrow account.

Document gross-to-net

calculations for manual

checks; ensure that

manual checks and voids

are entered properly;

review the general ledger

accounts

Schedule bonus payrolls

Notify employees if

you’re not withholding

on their personal use of

company cars or are

using the special

accounting rule to value

non cash fringe benefits

o Brainstorming on payroll checklist

o Oral presentation on payroll checklist

o Group discussion on payroll checklist







Product evidence

Matching question Multiple question Short question Task: Make reconciliation of month-end and year-end payroll records

Checklist Score

Yes No

Payroll checklist is well identified

Tax register and bank accounts are well reconciled

Outstanding checks that are older than 30 days are well reconciled

Observation

Learning Outcome 4.3: Update records and systems in line with salary reviews and other


Describe updating payroll records and systems:

Update employee payroll records

Prepare a payroll record

Identify the correct tax code to use in the new tax year

o Brainstorming on updating payroll records and systems

o Oral presentation on updating payroll records and systems

o Group discussion on payroll checklist




Effective reconciliation of month-end and year-end payroll records to ensure






Product evidence


Task: Update records and salary reviews and other changes in employment status

Checklist Score

Yes No

Updating payroll records and system is well described

Employee payroll records is well up updated

Observation


Proper updating of records and systems in line with salary reviews and other


Learning Outcome 4.4: Generate payroll reports in line with organizational policy

Component of pay roll

report

Financial reports:

Copy of check

Copy of payment

order

Identification of details of payroll report: Company Pay lip

summary A summary of

payments and deductions

o Brainstorming on details of

payroll report

o Oral presentation on details of

payroll report

o Group discussion on details of

payroll report






Product evidence



Effective generating of payroll reports in line with organizational policy


Task: Identify component of payroll report

Checklist Score

Yes No

Components of payroll reports are well identified

Details of payroll report are well identified

Company Pay slip summary is well explained

Observation



BWUNGURA Rubavu branch is a microfinance institution providing social and finance services to its customers. BWUNGURA Rubavu branch is located in Gisenyi sector, Rubavu District, western province. The main objectives of BWUNGURA Rubavu branch is to provide better services to its customers and achieving its goals.

BWUNGURA Rubavu branch is in competition with other Microfinance Institutions as well as the Commercial Banks. Therefore, BWUNGURA Rubavu branch has to offer to its customers a service of good quality. However, BWUNGURA Rubavu branch is encountering challenges of paying staff salaries on time. Secondly complains on discrepancies of wrong computations, wrong deductions, missing allowances are often raised by staff. This is due to lack of qualified and competent accountant, in other words BWUNGURA has a challenge of performing a payroll system.

Therefore as qualified accountant you are requested to assist BWUNGURA Rubavu to maintain payroll..

Execute adequately the following tasks:

Establish of payroll requirements

process payroll

Handle payroll enquiries

Maintain payroll

The task will be completed in 3hours

Tools and equipment

Related books and

online resources

Personnel basic

information sources

Labor law documents

Organizational

policies &

procedures

Calculator

Pencils & pens

Notes book

Desk

Printer

Task sheet


Checklist Score

Yes No

Indicator: Payroll is ensured to include complete and accurate employee data

Salary details is well obtained

Salary is well calculated

Indicator: Identification of payroll changes

Wages change

Salary changes

Deduction change

Indicator: Gross wages calculation

Basic salary

Allowances

Benefits

Indicator: Calculation of net pay

Deduction is well recorded

Observation


Checklist Score

Yes No

Indicator: The payroll is maintained

The payroll data are well recorded

The payroll is prepared

Payroll enquiries are handled

Observation


Checklist Score

Yes No

Indicator: Time is respected

Time required

Payroll Data are Recorded

Observation

A C C C M 5 0 1 - CREDIT MANAGEMENT

ACCCM501 Manage credit


Credits: 4 40

Sector: Finance



Purpose statement

This module describes the skills, knowledge and attitude required to manage credit. It is

intended for learners who have successfully completed the level 4 in accounting or its


other related qualifications. At the end of this module, learners will be able to compute interest

and business discounts, clarify the impact of legislation upon credit control, manage the

organization’s granting of credit using information from variety of sources and manage the

supply of credit. Qualified learners deemed competent to this competency shall have ability to

take responsibility for the carrying out of a range of defined activities in accounting under non-

directive supervision


N/A







1. Compute interest and business discounts

1.1 Proper calculation of interest under simple interest method according to organization policy and procedures

1.2 Proper computation of interest under compound interest method according to organization policy and procedures

1.3 Proper computation of business discount according to organization policy and procedures

1.4 Accurate establishment of loan payment plan

2. Clarify the impact of legislation upon credit control

2.1 Clear explanation of the main features of contract law and remedies for breach of contract in relation to the credit.

2.2 Proper assessing and define the terms and conditions associated with contracts relating to the granting of credit.

2.3 Clear explanation of the importance of data protection legislation and its application to credit management

2.4 Clear interpreting of legal and administrative procedures for the collection of debts.

1.1 Manage the organization’s granting of credit using information from variety of sources

3.1 Proper identification of the information requirements

for credit control.

3.2 Proper assessing the risk of granting credit based on

sources of credit status and other related information.

3.3 Appropriate illustrating methods of analysing credit

control information

3.4 Proper classifying of a range of methods of

analysing information on debtors

4. Manage the supply of credit 4.1. Clear explanation of the importance of liquidity

management within organization..

4.2. Proper clarification of the effect of bankruptcy and

insolvency on organisations.

4.3. Prompt monitoring and analyzing of information

relating to debtors' accounts.

4.4. Conduct aged analysis of accounts receivable to

identify outstanding amount and to determine

collection procedures, in accordance with


4.5. Suitable selecting debt recovery methods In

accordance with organisational procedures.

4.6. Accurate making of recommendations to write off

bad debts and make provisions for doubtful debts

based upon a realistic analysis.

LU 1: Compute interest and business discounts

1

Learning Outcomes:

1.1 Calculate interest under simple interest method according to


1.2 Compute interest under compound interest method according

to organization policy and procedures

1.3 Compute of business discount according to organization

procedures

1.4 Establish loan payment plan according to organization policy and

procedures

10 Hours

Learning Outcome 1.1: Calculate of interest under simple interest according to organization

procedures

Definition of simple interest.

Computation of Interest, Interest rate Period,

Computation of : Principle, future Value

o Brainstorming on simple interest

o Practical exercise on simple interest

o Practical exercise on simple interest to compute interest , future value, period , and principle

o Field visit







Written evidence

Oral evidence

Open questions


Task: Compute interest , principle and future value under simple

interest

Checklist Score

Yes No

Interest is well computed

Principle is well computed

Future value is well computed

Formulas are well used

Observation

Learning Outcome 1.2: Compute interest under compound interest according to organization

policy procedures

Definitions of

compound interest

computation of:

Interest rate

Interest

Period

Present value and

future Value under

compound interest

Comparison of interest

- Brainstorming on compound

interest

- Practical exercise on compound

interest

- Brainstorming on formula of

compound interest

- Group discussion on Comparison

of interest rate under simple

interest against compound



Content


Proper computation of interest under simple interest according to organization

procedures

rate under simple interest method against interest rate under compound interest method

interest





Written evidence

Oral evidence

Matching questions

Open questions

Task: Compute interest ,principle, future value and period under

compound interest

Checklist Score

Yes No

Interest is well calculated

Formula used is well used

Interest rate is well used

Amount given is well used

Principle amount is well computed

Amount is well computed

Observation

Learning Outcome 1.3: Compute business discount according to organization policy

procedures


Proper computation of interest under compound interest according to

organization procedures

Definition of business discount

Calculation of business discount

Calculation of nominal value and future value

Importance for computing business discount .

o Brainstorming on business discount

o Group discussion on importance of business discount

o Practical exercise on business discount

o Field visit o Debate on business

discount






Written evidence

Oral evidence

Open questions

Task: Compute, present value, Future value and discounted amount.

Checklist Score

Yes No

Formula is well used

Discounted amount is well calculated

Discount rate is well used

Period is well defined

Present value is well computed

Future value is well Computed

Observation


Proper computing business discount according to organization procedures


Learning Outcome 1.4: Establish loan payment plan according to organizational policy and

procedures

Definition of loan payment plan

Introduction to annuities

Types of annuities

Preparation of loan schedule Elements involved in

Loan payment schedule

Period Principle loan Interest Amortization Annuity Balance at the

end of period

o Brainstorming on loan payment Plan

o Group discussion on annuities

o Brainstorming on types of annuities

o Debate on element involved in loan payment schedule

o Practical exercise on annuities

o Practical exercise on establishment of loan payment plan








Proper computation of business discount according to organization procedures


Oral evidence

Matching questions


Resolve questions

Task: Establish loan payment plan

Checklist Score

Yes No

Loan payment Schedule is well established and completed

Loan balance at the beginning is well stated

Interest paid is well calculated

Amortization is well calculated

Annuity is well calculated

Balance at the end of each period is well calculated

Observation

LU 2: Clarify the impact of legislation upon credit control

2

Learning Outcomes:

2.1 Explain the main features of contract law and remedies for breach of

contract in relation to the credit.

3.2 Assess and define the terms and conditions associated with contracts relating to the granting of credit.

3.3 Explain the importance of data protection legislate and its

application to credit management

3.4 Interpret legal and administrative procedures for the collection of debts

10 Hours

Learning Outcome 2.1: Explain the main features of contract law and remedies for breach of

contract in relation to the credit

Characteristics of contract law

Invitation to treat Offer Acceptance Consideration Intention Certainty

Types of contract Unilateral

contract Bilateral contract

Remedies for breach of contract

Money damaged

o Brainstorming on

Characteristics of contract

law

o Group discussion on types

of contract.

o Brainstorming on

remedies for breach of

contract

o Debate on remedies for breach of contract

- Accounting books

- Papers

- Computer

- Internet

- Projector



Content

Compensation

Restitution

retention of title claims

Vindication Late Payment of

commercial Debts





Written evidence

• Oral evidence

Open questions


Task: Explain the main features of contract law and remedies for

breach of contract in relation to the credit.

Checklist Score

Yes No

Characteristics of contract law are well stated and explained

Types of contract are well stated and explained

Remedies for breach of contract are well stated and explained

Observation


Clear explanation of the main features of contract law and remedies for breach

of contract in relation to the credit

Learning Outcome 2.2: Assess and define the terms and conditions associated with contracts

relating to the granting of credit

Definitions of terms and

condition associated with

contract:

Offer

Acceptance

Intention

Consideration

Capacity

consent to the terms

void contracts

voidable contract

unenforceable contracts

retention of title clauses

Credit Standards based on five

C's of Credit

Character

Capital

Capacity

Collateral

Conditions

o Brainstorming on terms and condition associated with contact

o Group discussion on credit standards

o Brainstorming on remedies for breach of contract

o Group discussion on credit standards

- Accounting book - Accounting software - Computer - Internet






Written evidence

Oral evidence

Matching questions


Short questions

Task: Assess and define the terms and conditions associated with

contracts relating to the granting of credit.

Checklist Score

Yes No

Terms and condition associated with contract are well defined

Credit Standards are well assessed.

Observation

Learning Outcome 2. 3: Explain the importance of data protection legislation and its


Definition of data protection legislative

Importance of data protection legislation to credit management

Principles of data protection

Application of data protection legislation to credit management

o Brainstorming on data

protection legislative


importance of data

protection legislation to

credit management

o Brainstorming on remedies

for breach of contract

o Debate on principles of data protection.





Proper assessing and define the terms and conditions associated with contracts

relating to the granting of credit

application of data protection legislation to credit management





Written evidence

Oral evidence

Open questions


Short questions

Task: Explain the importance of data protection legislation and its


Checklist Score

Yes No

Data protection legislative is well defined

Importance of data protection legislation to credit management are well stated

Principles of data protection are well stated

Application of data protection legislation to credit management is well described.

Observation


Clear explanation of the importance of data protection legislation and its


Learning Outcome 2. 4: Interpret legal and administrative procedures for the collection of

debts

Stages for collection of debts

legal and administrative procedures followed for collecting outstanding amounts from customer

Type of judge small-claims track fast track multi-track

Ways of enforcing a judgment garnishee order warrant of

execution warrant of

delivery attachment of

earnings Charging order

o Brainstorming on data

protection legislative


importance of data

protection legislation to

credit management

o Brainstorming on remedies

for breach of contract

o Debate on principles of data protection.

o Group discussion on application of data protection legislation to credit management






Written evidence

Oral evidence

Open questions


Short questions

Task: Interpret legal and administrative procedures for the

collection of debts


Proper interpretation of legal and administrative procedures for the collection

of debts


Checklist Score

Yes No

Stages of collection of debts are well stated

Legal and administrative procedures followed for collecting outstanding amounts are well interpreted

Ways of enforcing a judgment are well interpreted

Observation

LU 3: Manage of the organisation’s granting of credit using information from variety of sources

3

Learning Outcomes:

1.1 Identify the information requirements for credit control. 1.2 Assess the risk of granting credit based on sources of credit status and

other related information. 1.3 Illustrate methods of analyzing credit control information according

to organization policy and procedures 1.4 Classify a range of methods of analyzing information on debtors 10 Hours

Learning Outcome 3.1: Identify the information required for credit control

Definition of credit control

Information required for credit control:

credit rating agencies reports

supplier references bank references statutory accounts official publication

Role of credit control to the

management

o Brainstorming on definition of

credit control


information required for

credit control

o Debate on the role of credit

control to the management of

organization

- Accounting books

- Papers

- Computer

- Internet

- Projector




Proper identification of the information requirements for credit control





Written evidence

Oral evidence

Open questions

Short questions

Task: Identify information required for credit control

Checklist Score

Yes No

Credit control is well described

Information required for credit control is well identified

Roles of credit control are well stated

Observation

Learning Outcome 3.2: Assess the risk for granting credit based on sources of credit status

and other related information

Introduction of credit

status

Identification of source

of information required

for grating a credit:

Credit rating

agencies reports

Supplier references

Bank reference

Statutory account

Information

provided by

colleagues

Management

accounts

o Brainstorming on Introduction

of credit status


identification of source of

information required for grating

credit

o Brainstorming on remedies for

breach of contract

o Debate on identification of

types credit risk

o Group discussion on application

of data protection legislation to

credit management

- Accounting books

- Papers

- Computer

- Internet

- Projector



Official publication

Definition of credit risk

Identification of types

credit risk

Credit risk assessment

criteria

Forms of Credit Risk





Written evidence

Oral evidence

Matching questions

Open questions

Task: Assess the risk for granting credit based on sources of credit

status and other related information.

Checklist Score

Yes No

Source of information required for grating a credit are well identified

Types of risk are well stated

Credit risk criteria are well assessed

Observation


Proper assessing the risk of granting credit based on sources of credit status and

other related information

Learning Outcome 3.3: Illustrate methods of analyzing credit control information

Introduction on credit control

Methods of analyzing credit control information:

Age analysis Average periods of

credit given and receive

Incidence of irrecoverable and doubtful debt

Steps of credit control information successful

Research on your customers

Write everything down

Build a report Make it easy to pay Be firm with late

payers

o Group discuss on Methods of analyzing credit control information

o Debate on credit given and receive

o Brainstorming on Incidence of irrecoverable and doubtful debt

o Groups discussion on analyzing credit control information

o Field visit

o Practical exercise on analysis of credit control

- Accounting books

- Papers

- Computer

- Internet

- Projector






Written evidence

Oral evidence

Open questions

Short questions

Task: Illustrate methods of analyzing credit control information


Appropriate illustrating methods of analyzing credit control information


Checklist Score

Yes No

Credit control information is well analyzed

Incidence of irrecoverable and doubtful debt is well analyzed

Age analysis is well analyzed

Average periods of credit given and receive is well analyzed

Steps of credit control information are well identified

Observation

Learning Outcome 3.4: Use a range of techniques for the collection of debts

Introduction to collection of debts

Debts collections Process: Analysis of the

particular case Contact with the client Assessment Suggesting an

alternative Securing payment

commitments Compliance with

payment commitments

Recording collections activities

Follow-up on the case Intensification of

collections activities


Introduction to collection of

debts.

o Brainstorming on

identification of Collections

Process

o Debate on the range of

techniques for collection of

debts

- Accounting books

- Papers

- Computer

- Internet

- Projector



Defining a loss

Debts collection and techniques for debts Friendly payment

reminder Overdue payment

reminder Final notice Direct contact Formal letter of

demand





Written evidence

Oral evidence

Open questions

Short questions

Task: Use a range of techniques for collection of debts.

Checklist Score

Yes No

Debts Collections Process are well identified

Debts collection and techniques for debts are well discribed

Observation


Proper use a range of techniques for the collection of debts

LU 4: Manage the supply of credit

4

Learning Outcomes:

4.1. Explain the importance of liquidity management within

organization

4.2. Clarify the effect of bankruptcy and insolvency on organizations.

4.3. Monitor and analyze information relating to debtors' accounts.

4.4. Conduct aged analysis of accounts receivable to identify

outstanding amount and to determine collection procedures, in

accordance with organizational requirements

4.5. Select debt recovery methods In accordance with organizational

procedures.

4.6. Make recommendations to write off bad debts and provisions for

doubtful debts based upon a realistic analysis

10 Hours

Learning Outcome 4.1: Explain the importance of liquidity management within organization

Description on liquidity

management.

Impact of effective

credit control to the

liquidity of the business.

Difference between a

cash sale and a credit

o Group discussion on liquidity management

o Brainstorming on impact of Concept of Liquidity.

o Group discussion on impact of cash discount on liquidity management.




sale.

Impact of cash discount

on liquidity

management.

Main features of invoice

discounting and its roles

for liquidity

management.

Objectives of liquidity

management

Technique of Liquidity

Management





Written evidence

Oral evidence

Open questions Short questions Task: Explain the importance of liquidity management within

organization

Checklist Score

Yes No

Liquidity management is well defined

Impact of effective credit control to the liquidity of the business is well illustrated

Impact of cash discount on liquidity management is well illustrated

Objectives of liquidity management are well described

Observation


Clear explanation of importance of liquidity management within organization

Learning Outcome 4.2: Clarify the effect of bankruptcy and insolvency on organizations

Definition s of:

Bankruptcy

Insolvency

Difference between

bankruptcy against

insolvency

Causes of bankruptcy

Causes of insolvency

Effect of bankruptcy or

insolvency on

organization

o Group discussion on Bankruptcy and Insolvency

o Debate on difference between bankruptcy with insolvency

o Brainstorming on causes of bankruptcy

o Brainstorming on causes of insolvency

o Oral presentation on effect of bankruptcy or insolvency on organization






Written evidence

Oral evidence

Matching questions

Open questions

Task: Clarify effect of bankruptcy and insolvency on organizations.


Proper clarification of the effect of bankruptcy and insolvency on organizations


Checklist Score

Yes No

Term of bankruptcy is well described

Term insolvency is well described

Causes of bankruptcy and insolvency are well clarified

Effect of bankruptcy and insolvency are well clarified

Observation

Learning Outcome 4.3: Monitor and analyze information relating to debtors' accounts

Description on the range for

analyzing information on debtors:

Aged analysis

Trading history

Average periods of credit

Materiality

Status reports

Preparation of Account receivable

ledger

Techniques for monitoring account

receivable:

Ratio analysis

ABC analysis

Discriminate analysis and

credit scoring

Credit utilization report

Cost –benefit analysis

Measuring day’s sales in

terms of debtors

o Group discussion on a

range of method for

analysis of information on

debtors

o Debate on preparation of

account receivable ledger.


software






Written evidence

Oral evidence

Open questions

Multiple choice

Matching question

Task: Monitor and Analyze information related to debtors

Checklist Score

Yes No

The range for analyzing information on debtors are well described

Account receivable ledger is well prepared

Techniques for monitoring account receivable are well identified

Observation

Learning Outcome 4.4: Conduct aged analysis of accounts receivable to identify outstanding

amount and to determine collection procedures, in accordance with organizational

requirements

Analysis aging of

accounts receivable

Common time bucket:

Customer

names

Invoices that

are 30 days old

o Brainstorming on conduct aged analysis of accounts receivable

o Oral presentation on conducting aged analysis of accounts receivable

o Group discussion on conducting aged analysis of




Prompt monitoring and analyzing of information relating to debtors' accounts

or less

Invoices that

are 31-60 days

old

Invoice that are

61-90 days old

Older invoice

accounts receivable





Written evidence

Oral evidence

Open questions Task: Conduct aged analysis of accounts receivable to identify

outstanding amount and to determine collection procedures

Checklist Score

Yes No

Aged analysis account receivable is well conducted

Outstanding amount are well identified

Collection procedures are well determined

Observation

Learning Outcome 4.5: Select debt recovery methods In accordance with organizational

procedures



Proper Conducting aged analysis of accounts receivable to identify outstanding

amount and to determine collection procedures

Description of debt recovery process :

Instruction

letter before action

tracing agency

Issuing proceedings

Undefended action

Defended Action

Entering Judgment

Enforcement

Concluded

Classification of debtors according to their debts: Primary debt Secondary debt Tertiary debt

Warehoused debt

Debt recovery strategies

Ease of credit granting

Prioritize collection

Tools to be used collection agency handoff

o Brainstorming on debt recovery process

o Oral presentation on classification of debtors according to their debts

o Group discussion Classification of debtors according to their debts






Written evidence


True-False questions

Matching

Sentence completion

Task: Select debts recovery methods In accordance with

organizational procedures.

Checklist Score

Yes No

Debt recovery processes are well described

Debtors are well classified according to their debts

Debts recovery strategies are well identified

Observation

Learning Outcome 4.6: Make recommendations to write off bad debts and provisions for

doubtful debts based upon a realistic analysis


Suitable selecting debt recovery methods In accordance with organizational

procedures

Definition of recommendation letter

Difference between write off bad debts with provision for doubtful debts.

Treatment of bad debts and provision for doubtful debts

Record bad debts and provision for doubtful debts data into relevant journal

Recommendation of bad debts and provision for doubtful debts to designed person

o Brainstorming on

recommendation letter

o Oral presentation on difference

between write off bad debts

against provision for doubtful

debts.

o Group discussion on how to

make recommendation of bad

debts and provision for

doubtful debts.






Written evidence

Oral evidence



Matching

Sentence completion

Task : Make recommendations to write off bad debts and make

provisions for doubtful debts based upon a realistic analysis

Checklist Score


Accurate making of recommendations to write off bad debts and make

provisions for doubtful debts based upon a realistic analysis


Yes No

Recommendation letter is well defined

Bad debts and provision for doubtful debts is well treated

Recommendation of bad debts and provision for doubtful debts is well done

Observation



KOKO Manufacturing Company LTD is a private company which produce Soaps and sold them to different clients . This Company is located at NYAMATA sector, BUGESERA District , East PROVINCE .Currently it offers a ten tones of different kinds of soap per month namely; Novelty Soap, Glycerin Soap, Laundry Soap and Liquid Soap. Therefore, in order to increase the profitability the company decided to take the policy of selling their products to the customers on the different facilities to encourage them such as,5% of cash discount for payment made on time and 8%of cash discount for early payment. These policies attract more than one thousand clients per month which is a positive implication to increase its revenue but after three months, the management found that revenue tend to decrease by 3% compared to previous situation, then analysis was made to the credit and reimbursement Plan for the last three months, the management got concerned and made a review of the clients’ records and was shocked to find several anomalies on accounts receivable, they found that there was a weakness on credit management. The company decided to hire a qualified credit controller to handle these issues. You are hired as credit controller to perform the following specification:

Clarify the impact of legislation upon credit control

Manage the organization’s granting of credit using information from variety of sources

Make debtors’ reconciliation statement.

Plan recovery activities

Manage the supply of credit.

Task will be done within 5 hours

Equipment, Tools, Materials:

Accounting software

Credit facility application form

Computer Calculator Pinter Scanner Photocopies Notebooks Referees books


Checklist Score

Yes No

Indicator: contract , and requirements are well reviewed

Contract

Requirements for grating a credit

Terms and condition associated with contract

Stages for collecting debts are well stated

Legal and administrative procedures followed for collecting outstanding amounts are well interpreted

Credit control is well described

Information required for credit control are well identified

Roles of credit control is well stated

Credit control information is well analyzed

Incidence of irrecoverable and doubtful debt is well analyzed

Age analysis is well

Average periods of credit given and receive is well analyzed

Steps of credit control information are well identified

Debts Collections Process are well identified

Debts collection and techniques for debts are well discribed

Observation


Checklist Score

Yes No

Observation


Checklist Score

Yes No

Indicator: Scale is respected

1:10



Observation


Checklist Score

Yes No


1:10

sds

sdsd



Observation

A C C C A 5 0 1 - CREATING CREDITOR'S ACCOUNT

ACCCA501 Create Creditor's account


Credits: 4 40

Sector: Finance



Purpose statement

This module describes the skills, knowledge and attitude required to create Creditors account.

It is intended for learners who have successfully completed the level 4 in accounting or its


other related qualifications. At the end of this module, learners will be able to collect and

Assess creditor’s required documents, create creditor’s account, Update creditors data and

report updated creditors data . Qualified learners deemed competent to this competency shall

have ability to take responsibility for the carrying out of a range of defined activities in



N/A







2. Collect and Assess creditor’s

required documents

1.6 Proper gathering of creditor’s documents in

accordance with organization policy and procedures

1.7 Apply knowledge of legislation in relation to

Rwanda Development Board (RDB), and legislative

requirements.

1.8 Proper identification of relevant state and

Business Trading agreements, regarding details to be

set up in Creditors Payment system for individual

Supplier

5. Create creditor’s account a. Proper Creation of the Creditors chart of account

according to the accounting standards

b. Proper entering of the creditor’s details in

Creditor’s Management system in line with source

data

c. Accurate Reviewing of the Creditor’s data and

clarify discrepancies with designated persons or user

department

6. Update creditors data 1.5 Proper Responding to the Supplier’s enquiries

according to organizational and legislative

requirements

1.6 Clear and timely Requesting of additional

information or complete follow-up action within

designated timeframes and according to organizational


1.7 Proper Maintaining of information and record

keeping relating to Supplier’s quotations according to

current legislative and regulatory requirements

7. Report updated creditors data 4.1. Proper Periodical reconciliation of Creditors records to ensure compliance with legislative and management deadlines

4.2. Timely Updating of records in line with Payments reviews and other changes in supplier’s status

4.3. Accurately Establishing of back-up of all Invoices dues for payments

4.4. Appropriate distributing of Supplier’s Statements

in line with organizational policy

LU 1: Collect and Assess creditor’s required documents

1

Learning Outcomes:

1.2 Gather creditor’s documents in accordance with organization policy and procedures.

1.3 Apply knowledge of legislation in relation to Rwanda

Development Board (RDB), and legislative requirements.

1.4 Identify relevant state, and Business Trading agreements, regarding details to be set up in Creditors Payment system for individual Supplier

10 Hours

Learning Outcome 1.1: Gather creditor’s documents in accordance with organization policy

and procedures

Identification of documents :

Business Registration

VAT Certificate Copy of National

ID Quotations

Importance of creditors documents

Characteristic of creditors documents :

Authenticity of documents

Accuracy of Documents

- Brainstorming on identification of Business documents

- Group discussions on Characteristics of creditors documents

- Research on internet about Business Registrations.

- Debate on importance of creditors documents.

- Marker pen - Chalks - Accounting books - Black/white board - Flip chart - Projector - Computer - Vision aid


Verification of creditors documents





Written evidence

Oral evidence



Matching

Task: gather the creditor’s documents according to organization


Checklist Score

Yes No

Creditor’s documents are identified

Importance of creditors documents are well illustrated

Characteristic of creditors documents are well provided

Observation

Learning Outcome 1.2: Apply knowledge of legislation in relation to Rwanda Development

Board (RDB), and legislative requirements

Resources

Learning activities Content


Proper gathering creditor’s documents in accordance with organization policy

and procedures

Introduction on Business

Registration

Complete the Registration Form

Domestic Company Registration

requirements:

Copy of ID/Passport

Complete two copies of

Memorandum of

Association Art 14

Opening a branch for Foreign

Company :

Power of attorney to

present the company in

Rwanda.(Notarized)

A duly authenticated

copy of the

memorandum Articles of

Association. (Notarized

Certificate of

Registration/Incorporati

on issued by the

registration authority in

the country of

incorporation.

(Notarized)

Notarized resolution

from the authorized

agency authorizing to

open a branch

Passport copies of the

shareholders/directors.

List of directors residing

in Rwanda (at least One)

- Brainstorming on Business

registration Processes

- Group discussion on Business

registration Processes

- Research Internet on Business

registration processes

- Debate on register a company

in Rwanda

- Marker pen - Chalks - Accounting books - Black/white board - Flip chart - Projector - Computer - internet





Written evidence

Oral evidence

Matching questions


Short questions

Task: Complete registration form according to legislative

requirements.

Checklist Score

Yes No

Registration forms are well completed

Domestic Company Registration is well completed

Foreign Company branch requirements to register are well illustrated

Observation

Learning Outcome 1.3: Identify relevant state and Business Trading agreements, regarding

details to be set up in Creditors Payment system

Introduction to Business Trading Agreements.

Types of Business Trading: According to activities

According to ownership

Forms of business trade agreements.

- Research on Internet about trading agreements

- Group discussions on Trading agreement

- Brainstorming on trading agreement

- Oral Presentation on steps followed by trade




Proper Applying knowledge of legislation in relation to Rwanda Development

Board (RDB), and legislative requirements

Meaning of trade creditor

Types of Trade Creditors in business:

according to finance: Secured

creditors Unsecured

creditors Preferred

creditors according to finance

Current liability creditors

Long term liability creditors.

Steps followed by trade creditors to enter into trade credit agreement:

The business completes a supplier’s Trade Credit Application with the salesperson

Trade Credit Application from salesperson to the supplier’s credit.

The supplier’s credit department also checks the credit rating of the business with the Credit Bureaus

The supplier’s credit department together with the salesperson and the business owner, set a Credit Limit

The supplier’s credit department establishes an account for the business and sets out the terms of the credit agreement including the credit

creditors to enter into trade credit agreement

period, payment due dates and penalties for late payment.





Written evidence

Oral evidence

Open questions


Short questions

Group work

Task: Identify relevant state, and Business Trading agreements,

regarding details to set up in Creditors Payment system for

individual Supplier

Checklist Score

Yes No

Types of Business Trading are well illustrated

Credit facility Form is well Completed

Advantages of credit facility agreement are provided

Observation


Proper identification of relevant state, and Business Trading agreements,

regarding details to be set up in Creditors Payment system for individual Supplier

LU 2: Creating creditor’s account

2

Learning Outcomes:

1.5 Create Creditors chart of account according to the accounting

standards

1.6 Enter the creditor’s details in Creditor’s Management system in line

with source data

1.7 Accurate Reviewing of the Creditor’s data and clarify discrepancies with designated persons or user department

10 Hours

Learning Outcome 2.1: Create Creditor’s chart of account according to the accounting

standards

Introduction to Chart of Accounts

The process of creating chart of account

Objective of Chart of Accounts

Advantages of chart of Accounts

o Brainstorming on Chart of account

o Group Discussion on Chart of accounts

o Practical exercise on creating chart of accounts

o Oral Presentation on advantages of chart of account

o Internet Research




Proper Creation of the Creditors chart of account according to the

accounting standards


Content




Written evidence

Oral evidence

Open questions

Short questions

Matching

Task: Create Creditor’s chart of accounts

Checklist Score

Yes No

Chart of accounts are well created

Types of Chart of accounts are well listed

Objectives of Chart of Accounts are listed

Observation

Learning Outcome 2.2: Enter creditor’s details in Creditor’s Management system in line with

source data

Definition of Creditors

management system

Identification of Creditor’s

details

Recording creditor’s

information into relevant

ledger

o Brainstorming on

Management system


Identification on

Creditor’s details


recording Creditor’s

details

o Internet research







Written evidence

Oral evidence

Open questions

Short questions

Task: Enter the creditor’s details in Creditor’s Management system

in line with source data

Checklist Score

Yes No

Creditors Management system is described

Creditor’s details are well Identified

creditor’s information is well Recorded

Observation

Learning Outcome 2. 3: Review Creditor’s data and clarify discrepancies if any with

designated persons

Credit report review checklist

Analysis of Creditor’s Information

Advantages of creditor’s data Review

o Groups discussion on techniques of using creditor’s data analysis

o Brainstorming on credit facility

o Internet research

- Marker pen - Chalks - Accounting books - Black/white board - Flip chart - Projector - Computer



Proper entering of the creditor’s details in Creditor’s Management

system in line with source data

- Vision aid





Written evidence

oral evidence

Open questions

Short questions

Task: Review the Creditor’s data and clarify discrepancies with

designated persons or user department

Checklist Score

Yes No

Credit report review checklist is performed

Creditor’s Information is analyzed

Advantages of creditor’s data Review are provided

Observation


Accurate reviewing of the Creditor’s data and clarify discrepancies with

designated persons or user department

LU 3: Update creditors data

3

Learning Outcomes:

1.8 Respond to the Supplier’s enquiries according to organizational and legislative requirements

1.9 Provide of additional information or complete follow-up action

within designated timeframes and according to organizational


1.10 Maintain of information and record keeping relating to Supplier’s quotations according to current legislative and regulatory requirements

10 Hours

Learning Outcome 3.1: Respond to Supplier’s enquiries according to organizational and

legislative requirements

Checking the supplier’s

enquiries

Analyzing the supplier’s

inquiries

Resolve Suppliers Enquiries

o Brainstorming on supplier

enquiries

o Group discussion on suppliers

inquiries

o Practical exercises on

resolving suppliers inquiries

o Internet Research

- Marker pen

- Chalks

- Accounting books

- Black/white board

- Flip chart

- Projector

- Computer

- Vision aid



Proper responding to the Supplier’s enquiries according to

organizational and legislative requirements





Written evidence

oral evidence

Open questions

Short questions

Task: Respond to the Supplier’s enquiries according to

organizational and legislative requirements

Checklist Score

Yes No

Supplier’s enquiries are checked

Supplier’s inquiries are analyzed

Supplier’s enquiries are resolved

Observation

Learning Outcome 3.2: Request creditor’s additional information or complete follow-up

action within designated timeframes and according to organizational policy and procedures

Identification of missing

information

Collect missing Information

Complete missing

information

o Brainstorming on creditors

information

o Group discussion on creditor’s

information

o Group discussion on missing

information

o Research on internet

o Practical exercise on completing

missing creditors data

- Internet research

- Book references

- Computer

- Projector






Written evidence

oral evidence

Matching questions

Open questions

Task: Request additional information or complete follow-up action

within designated timeframes and according to organizational policy

and procedures

Checklist Score

Yes No

Missing information is identified

Missing Information is Collected

Missing Information is Completed

Observation

Learning Outcome 3.3: Maintain information and record data relating to Supplier’s quotations


Definition of quotation

Key elements of quotation

Advantages of maintaining

suppliers records

o Brainstorming on quotation

o Group discussion on supplier’s

records

o Group discussions on Key

elements of quotation

- Pens

- Papers

- Computer

- Projector

- Book references

- Internet



Clear and timely providing of additional information or complete follow-up

action within designated timeframes and according to organizational policy and

procedures

o Practical exercises on

supplier’s information records

supplier’s information records

connection





Written evidence

oral evidence

Open questions

Task: Maintain information and record keeping relating to Supplier’s

quotations according to current legislative and regulatory

requirements

Checklist Score

Yes No

Importance of maintaining supplier’s records are displayed

Classification of suppliers according to their Products is illustrated

Advantages of maintaining suppliers records are listed

Observation


Proper Maintaining of information and record keeping relating to Supplier’s

quotations according to current legislative and regulatory requirements

LU 4: Report updated creditors data

4

Learning Outcomes:

1.11 Reconcile periodical Creditors records to ensure compliance with


1.12 Update records in line with Payments reviews and other changes

in supplier’s status

1.13 Establish back-up of all Invoices dues for payments

1.14 Distribute Supplier’s Statements in line with organizational policy

10 Hours

Learning Outcome 4.1: Reconcile periodical Creditors records to ensure compliance with


Definition of creditor’s reconciliation

Required documents to perform creditor’s reconciliation:

monthly statement received from the creditor

Creditor/s account statement

Steps for reconciling the Creditors ledger account

adopt format of creditor’s reconciliation statement.

o Brainstorming on creditors reconciliation

o Group work on creditors reconciliation

o Presentations on creditors reconciliation

o Individual research

- Pens - Papers - Computer - Projector - Book references - Internet


Preparation of creditor’s reconciliation statement





Written evidence

Oral evidence

Multiple choice questions True-False questions Matching Sentence completion Task: Reconcile periodical Creditors records to ensure compliance

with legislative and management deadlines

Checklist Score

Yes No

Steps for reconciling the Creditors ledger account are well respected

Format of creditor’s reconciliation statement is adopted.

Creditor’s reconciliation is well prepared

Observation

Learning Outcome 4.2: Update creditors records in line with Payments reviews and other

changes in supplier’s status



Proper periodical reconciliation of Creditors records to ensure compliance with


Description of updating records according to the provided Information

Enter new entries

Payment review

o Brainstorming on updating creditors records

o Individual research on updating creditors records

o Group work on updating creditors records






Written evidence

oral evidence

Multiple choice questions True-False questions Matching Sentence completion Task: Update creditors records in line with Payments reviews and

other changes in supplier’s status

Checklist Score

Yes No

Updating records according to the provided Information are described

New entries are identified

Payment is reviewed

Observation

Learning Outcome 4.3: Establish back-up of all Invoices dues for Payment



Timely updating of records in line with Payments reviews and other changes in

supplier’s status

Introduction on invoicing

Identify Pro-format Invoice

Collect all received dockets related to the invoice

consequences of missing invoices backup

o Brainstorming on invoicing o Individual research on

Pro-format Invoice o Group Discussion on

invoicing o Field Visit






Written evidence



Task: Establish back-up of all Invoices due for payments

Checklist Score

Yes No

Pro-format Invoice is well Identified

Received dockets related to the invoice are well Collected

Consequences of missing invoices backup are well described

Observation


Accurate establishment of back-up of all Invoices due for payments

Learning Outcome 4.4: Distribute Supplier’s Statements in line with organizational policy

Overview of Channel of distribution

Channel of distributing supplier’s statements:

Electronic distribution

E-mail Watts up

Mail

o Brainstorming on overview of channel of distribution

o Debate on ways of distributing suppliers statement






Written evidence

Oral evidence


Task: outline the channel for distributing Supplier’s Statements in line with organizational policy

Checklist Score

Yes No

Overview of Channel of distribution is well described

Channels of distributing supplier’s statements are well stated

Observation


Appropriate distribution of Supplier’s Statements in line with organizational

policy




RWIZA Ltd is Rwanda’s premier civil engineering and Construction Company located at Plot 37, Avenue Niboye, Kicukiro District, Kigali City, delivering practical solutions to diverse clients; RWIZA Ltd was established in 2006 as a Kigali based property developer specializing in the development of housing estates.

RWIZA Ltd to satisfy his customers’ needs has been obliged to have a huge number of suppliers supplying him different construction materials; due to the huge number of suppliers he faced a challenge of managing them, based on verification done internally has shown double payments made and undue payments. to solve that challenge RWIZA Ltd needs to hire a qualified person to manage the Creditor’s accounts.

You are hired as a qualified accountant to create creditor’s account.

Task should meet the following specifications:

Collect and Assess creditor’s required documents

Create creditor’s account

Update creditors data

Report updated creditors data

Task must be completed within maximum three hours

Tools, equipment ,material

Computer Calculator Pinter Scanner Photocopies Notebooks Referees books Accounting

software Papers

Assessment Criterion 1: Quality of Process

Checklist Score

Yes No

Indicator : Creditor’s documents are well identified:


VAT Certificate

Copy of National ID

Quotations


VAT Certificate

Indicator : Characteristic of creditors documents are well described:






Indicator : Registration forms are well completed

Indicator : Credit facility Form is well Completed

Indicator : Chart of accounts are well created

Indicator : Creditor’s information are well Recorded

Indicator : Credit report review checklist is performed

Indicator : Creditor’s reconciliation is well prepared

Indicator : Received dockets related to the invoice are well Collected

Observation

Assessment Criterion 2: Quality of product

Checklist Score

Yes No

Indicator : Creditor’s account are well created

Indicator : Updated creditors data are well Reported

Observation

Assessment Criterion 3: Relevance

Checklist Score

Yes No


3 hours



Observation

References :

1. https://org.rdb.rw/?page_id=175

2. https://www.google.com/search?source=hp&ei=onsTXPfDK-

LJrgSS7JjAAw&q=www.rdb.rw&oq=ww&gs_l=psy-

ab.1.0.35i39l2j0l2j0i131j0j0i131j0j0i131l2.4725.4906..7517...0.0..0.658.1484.3-1j1j1......0....1..gws-

wiz.....0..0i3.OHA6Mh4yvj8

3. https://www.google.com/search?source=hp&ei=93sTXPerOuyDrwSe-

7WgDg&q=www.icpar.rw&oq=www.icpar&gs_l=psy-

ab.1.0.0l2j0i30j0i10i30j0i30l6.3561.7270..11676...0.0..1.3049.15268.4-2j2j2j9-4......0....1..gws-

wiz.....6..35i39j0i3j0i67j0i131j0i10.Wt_oDr2hM8Q

https://org.rdb.rw/?page_id=175

https://www.google.com/search?source=hp&ei=onsTXPfDK-LJrgSS7JjAAw&q=www.rdb.rw&oq=ww&gs_l=psy-ab.1.0.35i39l2j0l2j0i131j0j0i131j0j0i131l2.4725.4906..7517...0.0..0.658.1484.3-1j1j1......0....1..gws-wiz.....0..0i3.OHA6Mh4yvj8




https://www.google.com/search?source=hp&ei=93sTXPerOuyDrwSe-7WgDg&q=www.icpar.rw&oq=www.icpar&gs_l=psy-ab.1.0.0l2j0i30j0i10i30j0i30l6.3561.7270..11676...0.0..1.3049.15268.4-2j2j2j9-4......0....1..gws-wiz.....6..35i39j0i3j0i67j0i131j0i10.Wt_oDr2hM8Q




GLOSSARY

Assessment: A process of gathering and judging evidence in order to decide whether a person has

attained a standard of performance.

Assessment criteria: Statements which describe performances and place them in context with sufficient

precision to allow valid and reliable assessment.

Best practice: Management practices and work processes that lead to outstanding or top-class

performance and provide examples for others.

Competency standard: An industry-determined specification of performance which sets out the skills,

knowledge and attitudes required to operate effectively in employment. Competency standards are

made up of units of competency, which are themselves made up of elements of competency, together

with performance criteria, a range of variables, and an evidence guide.

Competency: means the ability to apply knowledge, skills and personal, social and

methodological skills in the workplace or during learning, as well as in personal and professional

development. This ability or capacity is acquired through leaning, exposure to the tasks and series of

training allowing one to perform specific task autonomously. Reason why in the context of the

CBE Framework competencies are described as responsibility and independence.

Competency-based assessment (or CBA): The gathering and judging of evidence in order to decide

whether a person has achieved a standard of competency.

Complementary competencies: Set of knowledge, skills and attitudes which are not directly linked to a

specific occupation or industry, but which are important for work, education and life in general, such as

communication, mathematics, organizational aptitude, and computer literacy, interpersonal and

analytical competency.

Core modules: Modules leading to competencies’ acquisition that an industry sector has agreed upon as

essential for a person to be accepted as competent at a particular level. All modules may be core, but in

many cases competency at a level will involve core modules plus optional or specialization modules.

Core competencies are normally those central to work in a particular industry.

Credential: Formal certification issued for successful achievement of a defined set of outcomes, e.g.

successful completion of a course in recognition of having achieved particular knowledge, skills or

competencies; successful completion of an apprenticeship or traineeship.

Credit: The acknowledgement that a person has satisfied the requirements of a module.

Curriculum: The specifications for a course or subject (module) which describe all the learning

experiences a learner undergoes, generally including objectives, content, intended learning outcomes,

teaching methodology, recommended or prescribed assessment tasks, assessment exemplars, etc.

Evidence guide: The part of a competency standard which provides a guide to the interpretation and

assessment of the unit of competency, including the aspects which need to be emphasized in

assessment, relationships to other units, and the required evidence of competency.

Flexible delivery: A range of approaches to providing education and training, giving learners greater

choice of when, where and how they learn. Flexible delivery may involve distance education, mixed-

mode delivery, online education, self-paced learning, self-directed learning, etc.

Formal education: Also formal training education or training provided in educational institutions such as

schools, universities, colleges, etc. or off the job in a workplace, usually involving direction from a

teacher or instructor.

General competencies: competencies correspond to larger operations that go beyond the tasks, but

generally contribute to their implementation. These activities require more fundamental learning and

are generally common to several tasks and transferable to many work situations.

Generic modules: Modules leading to the attainment of complementary competencies.

Informal education: The acquisition of knowledge and skills through experience, reading, social contact,

etc.

Internship: An opportunity for a learner to integrate career related experience by participating in

planned, supervised work.

Key competencies: Any of several generic skills or competencies considered essential for people to

participate effectively in the workforce. Key competencies apply to work generally, rather than being

specific to work in a particular occupation or industry. The following are key areas of competency which

were developed into seven key competencies: collecting, analyzing and organizing information;

communicating ideas and information; planning and organizing activities; working with others and in

teams; using mathematical ideas and techniques; solving problems; and using technology.

Knowledge: means the result of the adoption of information through the learning process.

Knowledge is a set of facts, principles, theories and practices related to area of work or study. In CBE

context lifelong learning knowledge is described as theoretical and / or factual.

Learning outcomes: are statements of what learner knows, understands and can perform, based

on the completion of the learning process, defined by knowledge, skill and competency.

Learning activities: Suggested activities that can be developed during lesson planning and activity

preparation. The choice of learning activities must be tailored according to group size, available material

resources and communication tools.

Learning hours: Amount of hours required to acquire the competency, including the time allocated to

evaluation, which is estimated between 5 and 10% of the total learning time of the competency.

Learning outcomes: Statements that indicate what learners will know or be able to do as a result of a

learning activity. Learning outcomes are usually expressed as knowledge, skills, or attitudes.

Learning unit: Any of the basic building blocks of a module, which describes the key activities or the

elements of the work covered by the module

Module: A unit of training which corresponds to one competency and which can be completed on its

own or linked to others.

Occupation: The principal business of one’s life.

Performance criteria The part of a competency standard specifying the required level of performance in

terms of a set of outcomes which need to be achieved in order to be deemed competent. It describes

the quality requirements of the result obtained in labor performance.

Qualification: means the formal name for the result of a process of assessment and validation, which is

obtained when a competent body determines that an individual has achieved learning outcomes to the

standards laid down.

Quality assurance: The systems and procedures designed and implemented by an organization to

ensure that its products and services are of a consistent standard and are being continuously improved.

Recognition of prior learning (or RPL): The acknowledgement of a person’s skills and knowledge

acquired through previous training, work or life experience, which may be used to grant status or credit

in a subject or module.

Skills: are the ability to apply knowledge and use the principle of “know how” to perform a specific task

and to solve the problem. In the context of the CBE Framework, skills are defined as cognitive

(involving the use of logical, intuitive and creative thinking), practical (including physical skill and use

of methods, materials, devices and instruments) and social skills (communication and cooperation

skills, emotional intelligence and other).

Specific competencies: Competencies that are directly related to the tasks of the occupation in the

workplace context. They refer to concrete, practical, and focused aspects

Traineeship: A system of vocational training combining off-the-job training at an approved training

provider with on-the-job training and practical work experience. Traineeships generally take one to two

years and are now a part of the New Apprenticeships system.

Unit of competency: A component of a competency standard. A unit of competency is a statement of a

key function or role in a particular job or occupation. See also element of competency, performance

criteria, range of variables.

RWANDA POLYTECHNIC – RP Kigali-Rwanda E [email protected] I www.RP.gov.rw

http://www.rp.gov.rw/

P.O. Box 164 Kigali, Rwanda