ACCOUNTING AND FINANCE

LEVEL – IV

TVET CURRICULUM
Based on December, 2021 (V- I) Occupational
standard (OS)

March, 2022
Addis Abeba, Ethiopia
 Preface
The reformed TVET-System is an outcome-based system. It utilizes the needs of the labor
market and occupational requirements from the world of work as the benchmark and standard
for TVET delivery. The requirements from the world of work are analyzed and documented –
taking into account international benchmarking – as occupational standards (OS).

In the reformed TVET-System, curricula and curriculum development play an important role
with regard to quality driven comparable TVET-Delivery. The Curricula help to facilitate the
training process in a way, that trainees acquire the set of occupational competences (skills,
knowledge and attitude) required at the working place and defined in the occupational
standards (OS).

This curriculum has been developed by a group of professional experts from different
Regional TVET Bureaus, colleges, Industries, Institutes and universities based on the
occupational standard for Accounting and Finance Level IV.

The curriculum development process has been actively supported and facilitated by Ministry
of Labor and Skills.

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 TVET-Program Design
1.1. TVET-Program Title: Accounting and Finance Level IV

1.2. TVET-Program Description

The Program is designed to develop the necessary knowledge, skills and attitude of the
trainees to the standard required by the occupation. The contents of this program are in line
with the occupational standard. The Trainees who successfully completed the Program will
be qualified to work as an Accountant Level IV with competencies elaborated in the
respective OS. Graduates of the program will have the required qualification to work in the
Labor and Social Affair sector in the field of Accounting and Finance.

The prime objective of this training program is to equip the Trainees with the identified
competences specified in the OS. Graduates are therefore expected to Prepare Financial
Statements for governmental and not for profit Entities (NFP), Set up and operate a
Computerized Accounting Information System, Apply Principles of Professional Practice to
Work in the financial services industry, Prepare Financial Reports based international
financial report standard (IFRS), Process Business Tax Requirements, Develop and Use
Complex Spreadsheets, Produce Job order and Process Costing System, Maintain Inventory
Records and valuation system, Establish and Maintain a Cash and Accrual Accounting
System, Manage Overdue Customer Accounts, Provide Management Accounting Information
and Perform auditing and reporting in accordance with the performance criteria and evidence
guide described in the OS.

1.3. TVET-Program Training Outcomes

The expected outputs of this program are the acquisition and implementation of the following
units of competences:
LSA ACF4 01 1221 Prepare Financial Statements for governmental and not for profit
Entities (NFP)
LSA ACF4 02 1221 Set up and operate a Computerized Accounting Information System
LSA ACF4 03 1221 Apply Principles of Professional Practice to Work in the financial
services industry
LSA ACF4 04 1221 Prepare Financial Reports based international financial report standard
(IFRS)
LSA ACF3 05 1221 Process Business Tax Requirements
LSA ACF4 06 1221 Develop and Use Complex Spreadsheets

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Ministry of Labor and Skills February, 2021
Level- II
 LSA ACF4 07 1221 Produce Job order and Process Costing System
LSA ACF4 08 1221 Maintain Inventory Records and valuation system
LSA ACF4 09 1221 Establish and Maintain a Cash and Accrual Accounting System
LSA ACF4 10 1221 Manage Overdue Customer Accounts
LSA ACF4 11 1221 Provide Management Accounting Information
LSA ACF4 12 1221 Perform auditing and reporting

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 1.4. Duration of the TVET-Program
The Program will have duration of 1280 hours including the in school/ Institution training
and on-the-job practice or cooperative training time. Such cooperative training based on
realities of the industry, nature of the occupation, location of the TVET institution, and other
factors will be considered in the training delivery to ensure that trainees acquire practical and
workplace experience.
s.no Unit competency TVET Institution Cooperative Total Remarks
training training hours
Theory Practical
Prepare Financial Statements for 24 40 16 80
1. governmental and not for profit
Entities (NFP)
Set up and operate a Computerized 32 116 32 180
2.
Accounting Information System
Apply principles of professional 32 16 32 80
3. Practice to work in the financial
services industry
Prepare Financial Reports based 54 56 40
4. international financial report 150
standard (IFRS)
5. Process Business Tax Requirements 22 32 16 70

Develop and Use Complex 20 32 8 60

6.
Spreadsheets
Produce Job order and Process 45 32 72 150
7.
Costing System
Maintain Inventory Records and 36 24 40 100
8.
valuation system
Establish and Maintain a Cash and 46 56 48 150
9.
Accrual Accounting System
Manage Overdue Customer 32 24 8 60
10.
Accounts
Provide Management Accounting 40 34 56 130
11.
Information
12. Perform auditing and reporting 22 32 16 70

Total allotted hour 405 494 384 1280

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 1.5. Qualification Level and Certification
Based on the descriptors elaborated on the Ethiopian National TVET Qualification
Framework (NTQF) the qualification of this specific TVET Program is Level II.

The trainee can exit after successfully completing the modules in one level and will be
awarded the equivalent institutional certificate on the level completed. However, only
institutional certificate of training accomplishment will be awarded.

1.6. Target Groups

Any citizen with or without disability who meets the entry requirements under items 1.7
and capable of participating in the training activities is entitled to take part in the Program.

1.7 Entry Requirements

The prospective participants of this program are required to possess the requirements or
directive of the Ministry of Labor and Skills.

1.8 Mode of Delivery

This TVET-Program is characterized as a formal Program on middle level technical skills.
The mode of delivery is co-operative training. The time spent by the trainees in the real work
place/ industry will give them enough exposure to the actual world of work and enable them
to get hands-on experience.

The co-operative approach will be supported with school-based lecture-discussion, simulation

and actual practice. These modalities will be utilized before the trainees are exposed to the
industry environment.

Hence based on the nature of the occupation, location of the TVET institutions, and interest
of the industry alternative mode of cooperative training such as apprenticeships, internship
and traineeship will be employed. In addition, in the areas where industry is not sufficiently
available the established production and service centers/learning factories in TVET
institutions will be used as cooperative training places. The Training-Institution and identified
companies have forged an agreement to co-operate with regard to the implementation of this
program.

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 1.9. TVET-Program Structure
Duration
Unit of Competence Module Code & Title Training Outcomes
(In Hours)
LSA ACF2 03 1221 Apply Principles LSA ACF4 M01 Applying Principles of  Identify the scope, sectors and 80 Hr.
of Professional 0322 Professional Practice to responsibilities of the industry
Practice to Work Work in the financial  Identify and apply financial
in the financial services industry services industry guidelines,
services industry procedures and legislation
 Identify sustainability issues for
the financial services industry
 Manage information
 Participate in and facilitate
work team activities
 Plan work to be completed
taking into consideration time,
resources and other constraints
 Develop and maintain personal
competency
LSA ACF2 10 1221 Manage Overdue LSA ACF4 M02 Managing Overdue  Identify customers requiring 60
Customer 0322 Customer Accounts collection activity
Accounts  Establish contact with customer
and attempt to resolve
outstanding payment matters
 Negotiate resolution of
outstanding payments
 Agreement is monitored to
ensure adherence

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
LSA ACF2 01 1221 Prepare Financial LSA ACF4 M03 Preparing Financial  Nature  of  Governmental and 80
Statements for 0322 Statements for not-for profit organizations
governmental and governmental and not for  Accounting for governmental
not for profit profit Entities (NFP) entities
Entities (NFP)  Accounting for governmental
entities for Ethiopian method

LSA ACF2 04 1221 Prepare Financial LSA ACF4 M04 Preparing Financial  Maintain asset register 150
Reports based 0322 Reports based  Record general journal entries
international international financial for balance day adjustments
financial report report standard (IFRS)  Prepare final general ledger
standard (IFRS) accounts
 Prepare end of period financial
reports
LSA ACF2 05 1221 Process Business LSA ACF4 M05 Processing Business Tax  Maintain accounting records for 70
Tax Requirements 0322 Requirements taxation purposes
 Establish and maintain a
process for managing business
tax returns
 Process business tax returns and
lodgments
LSA ACF2 06 1221 Develop and Use LSA ACF4 M06 Developing and Using  Prepare to develop spreadsheet 60
Complex 0322 Complex Spreadsheets  Develop a linked spreadsheet
Spreadsheets solution
 Automate and standardize
spreadsheet operation
 Use spreadsheets

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
LSA ACF2 02 1221 Set up and operate LSA ACF4 M07 Setting up and operating  Implement an integrated 180
a Computerized 0322 a Computerized accounting system
Accounting Accounting Information  Process transactions within the
Information System system
System  Maintain the system
 Design and Produce Financial
report
 Company administration
LSA ACF2 09 1221 Establish and LSA ACF4 M08 Establishing and  Identify relevant information 150
Maintain a Cash 0322 Maintaining a Cash and and establish a chart of accounts
and Accrual Accrual Accounting  Analyse and verify source
Accounting System documents
System  Process receipts and payments
 Set up and maintain a petty cash
system
 Process and reconcile credit
cards
 Manage bank reconciliations
and prepare and produce reports
 Process invoices, adjustment
notes and other general ledger
transactions
 Manage contra entries
 Identify and process bad debts
 Manage debt recovery
 Prepare trial balance and
Financial reports

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
LSA ACF2 12 1221 Perform auditing LSA ACF4 M09 Performing auditing and  Participate in planning an audit 70
and reporting 0322 reporting  Participate in conducting an
audit
 Report and follow up audit
outcomes
LSA ACF2 08 1221 Maintain LSA ACF4 M10 Maintaining Inventory  Process inventory purchase 100
Inventory Records 0322 Records and valuation  Record inventory flows
and valuation system  Reconcile inventory records to
system general ledgers
 Prepare inventory schedules and
ad hoc reports
LSA ACF2 08 1221 Produce Job order LSA ACF4 M11 Producing Job order and  Identify and discuss the role of 150
and Process 0322 Process Costing System taxation in the Ethiopian
Costing System economy
 Identify and discuss direct tax
 Identify and discuss indirect
tax
 Identify and discuss stamp duty
tax
 Manage tax liability
LSA ACF2 11 1221 Provide LSA ACF4 M12 Providing Management  Gather and record operating and 130
Management 0322 Accounting Information cost data
Accounting  Analyze data
Information  Prepare budgeted reports
 Review costing system integrity
*The time duration (Hours) indicated for the module should include all activities in and out of the TVET institution

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Ministry of Labor and Skills March, 2022
Level- IV
 1.10 Institutional Assessment
Two types of evaluation will be used in determining the extent to which training outcomes
are achieved. The specific training outcomes are stated in the modules. In assessing them,
verifiable and observable indicators and standards shall be used.

The formative assessment is incorporated in the training modules and form part of the
training process. Formative evaluation provides the trainee with feedback regarding success
or failure in attaining training outcomes. It identifies the specific training errors that need to
be corrected, and provides reinforcement for successful performance as well. For the teacher,
formative evaluation provides information for making instruction and remedial work more
effective.

Summative Evaluation the other form of evaluation is given when all the modules in the
program have been accomplished. It determines the extent to which competence have been
achieved. And, the result of this assessment decision shall be expressed in the term of
institutional Assessment implementation guidelines..

Techniques or tools for obtaining information about trainees’ achievement include oral or
written test, demonstration and on-site observation.

1.11 TVET Teachers Profile

The teachers conducting this particular TVET Program are A Level who have satisfactory
practical experiences or equivalent qualifications.

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LEARNING MODULE 01 Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance Level IV

MODULE TITLE: Applying Principles of Professional Practice to Work in the financial services industry
MODULE CODE: LSA ACF4 M01 0322
NOMINAL DURATION: 80 Hours
MODULE DESCRIPTION: This module covers the competence required to identify industry
professional approaches to procedures, guidelines, policies and standards, including ethical requirements
and model and meet expectations of these in all aspects of work.
LEARNING OUTCOMES
At the end of the module the trainee will be able to:
LO1. Identify the scope, sectors and responsibilities of the industry
LO2. Apply financial services industry guidelines, procedures and legislation
LO3. Sustainability issues of the financial services industry
LO4. Manage information
LO5. Participate in and facilitate work team activities
LO6. Plan work activities
LO7. Develop and Maintain personal competency
MODULE CONTENTS:
LO1. Identify the scope, sectors and responsibilities of the industry (10hr)
1.1. Identifying external forces impacting the financial services industry
1.2. Identifying the main sectors of the financial services industry and their interrelationship
1.3. Identifying the roles and responsibilities of other participants
LO2. Apply financial services industry guidelines, procedures and legislation (15hr)
2.1 Collecting and analyzing legislation, regulations and codes of practice
2.2 Clarifying and refining own work practice
2.2. Using ethical approach to workplace practice and decisions
LO3. Identify and apply financial services industry guidelines, procedures and legislation (15hr)
3.1 Obtaining information on sustainability policies, strategies and impacts on industry
3.2 Identifying environmental sustainability
3.3. Incorporating triple bottom line principles to work planning
LO4. Manage information (10hr)
4.1. Reading relevant documents and reports
4.2. Analyzing documents, reports, data and numerical calculations

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Ministry of Labor and Skills March, 2022
Level- IV
 4.3. Presenting information in a format appropriate for the audience
LO5. Participate in and facilitate work team activities (10hr)
5.1. Providing feedback to team members
5.2. Encouraging team members
5.3. Ensuring own contribution to work team
LO6. Plan work activities (10hr)
6.1. Determining tasks to be done and relevant conditions
6.2. Planning work
6.3. Making contributions to organization planning process
6.4. Adapting changes in technology and work organization
LO7. Develop and maintain personal competency (10hr)
7.1. Identifying and reviewing professional development needs and goals
7.2. Clarifying and complying competency, authorization and licensing requirements
7.3. Seeking and completing professional development opportunities

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
Learning Methods:
For none Reasonable Adjustment for Trainees with Disability (TWD)
impaired
trainees Low Vision Deaf Hard of hearing Physical impairment

Lecture-  Provide large print text  Assign sign language interpreter  Organize the class  Organize the class room seating
discussion  Prepare the lecture in Audio/video  Arrange the class room seating to room seating arrangement to be accessible for
 Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users.
to be accessible to trainees contact accessible to trainees  Facilitate and support the
 Write short notes on the black/white board  Make sure the luminosity of the  Speak loudly trainees who have severe
using large text light of class room is kept  Ensure the attention impairments on their upper
 Make sure the luminosity of the light of class  Introduce new and relevant of the trainees limbs to take note
room is kept vocabularies  Present the lecture in  Provide Orientation on the
 Use normal tone of voice  Use short and clear sentences video format physical feature of the work
 Encourage trainees to record the lecture in  Give emphasis on visual lecture  Ensure the attention shop
audio format and ensure the attention of the of the trainees
 Provide Orientation on the physical feature of trainees
the work shop  Avoid movement during lecture
 Summarize main points time
 Present the lecture in video format
 Summarize main points
Demonstration  Conduct close follow up  use Sign language interpreter  Illustrate in clear &  Facilitate and support the
 Use verbal description  Use video recorded material short method trainees having severe upper
 Provide special attention in the process of  Ensure attention of the trainees  Use Video recorded limbs impairment to operate
guidance  Provide structured training material equipments/ machines
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to assist
 Prepare & use simulation  Use gesture the trainees  Conduct close follow up
 Provide tutorial support  Provide tutorial  Provide tutorial support
(if necessary) support (if necessary
(if necessary)

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Group  Facilitate the integration of trainees with  Use sign language interpreters  Facilitate the  Introduce the trainees with their
discussion group members  Facilitate the integration of integration of trainees peers
 Conduct close follow up trainees with group members with group members
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow
member  Introduce the trainees with other up
 Brief the thematic issues of the work group member  Introduce the trainees
with other group
member
 Inform the group
members to speak
loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close follow  Assign peer trainees
 Provide tutorial support if necessary guidance up and guidance  Use additional nominal hours if
 provide special attention in the process  Provide tutorial support if  Provide tutorial necessary
necessary support if necessary
 provide special attention in the  provide special
process/practical training attention in the
 Introduce new and relevant process/ practical
vocabularies training
 prepare the assignment questions in large text  Use sign language interpreter  Provide briefing
Individual  Encourage the trainees to prepare and submit  Provide briefing /orientation on /orientation on the
assignment the assignment in large texts the assignment assignment
 Make available recorded assignment questions  Provide visual recorded material  Provide visual
 Facilitate the trainees to prepare and submit recorded material
the assignment in soft or hard copy

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
ASSESSMENT METHODS:
Interview  Use sign language interpreter  Speak loudly  Use written response as
 Ensure or conform whether the  Using sign language interpreter if an option for the trainees
proper communication was necessary having speech
conducted with the trainee challenges
through the service of the sign
language interpreter
 Use short and clear questioning
 Time extension
Written test  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using short sentences,  Use oral response as an
 Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for
necessary or False, matching and short and short answers if necessary. trainees having severe
 Prepare the exam in audio format answers upper limb impairment
 Assign human reader  Avoid essay writing  Time extension for
 (if necessary)  Time extension trainees having severe
 Time extension upper limb impairment
Demonstration/  Brief the instruction or provide  Use sign language interpreter  Provide activity based assessment  Provide activity based
Observation them in large text  Brief on the instruction of the  Brief on the instruction of the exam assessment
 Time extension exam  Use loud voice  Conduct close follow up
 Provide activity-based/ practical  Time extension  Time extension
assessment method
 Time extension

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 ASSESSMENT CRITERIA:
LO1. Identify the scope, sectors and responsibilities of the industry
 External forces impacting on the financial services industry are identified and
considered in carrying out activities

 The main sectors of the financial services industry and the interrelationship between
sectors are identified and considered in carrying out activities
 The roles and responsibilities of other participants in the financial services industry
are identified and considered in carrying out activities
LO2. Apply financial services industry guidelines, procedures and legislation
 Information on relevant legislation, regulations and codes of practice is collected,
analyzed and effectively applied to the job role

 Own work practice is clarified and regularly refined in light of relevant legislation,
regulations and codes of practice and organization policies, guidelines and procedures
 Relevant codes of practice are used to guide an ethical approach to workplace
practice and decisions
LO3. Sustainability issues of the financial services industry
 Information on sustainability policies, strategies and impacts on industry is
obtained from a range of sources and analyzed

 Environmental sustainability is identified as an integral part of business planning

and promoted as a business opportunity
 Work planning is made to incorporate and support triple bottom line principles
LO4. Manage information
 Relevant documents and reports that could impact on work effectiveness and
compliance are read and understood, and any implications discussed with appropriate
persons

 Documents, reports, data and numerical calculations are analyzed, checked,

evaluated and organized to meet customer and organization requirements
 Information is presented in a format appropriate for the audience
LO5. Participate in and facilitate work team activities

 Feedback is provided to team members to encourage, value and reward

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 individual and team efforts and contributions

 Team members are actively encouraged to participate in and take responsibility

for team activities and communication processes

 The team support is given to identify and resolve problems which impede its
performance
 Ensure own contribution to work team serves as a role model for others and
enhances the organization’s image within the work group the organization and
with clients/customers
LO6. Plan work activities

 Tasks to be done and relevant conditions are determined and work planned either
for working autonomously or with others in a team environment

 Work is planned for a given period managing resources, time and priorities

 Contributions are made to organization planning process as required to achieve

service improvement
 Changes in technology and work organization are adapted to in a timely manner
LO7. Develop and Maintain personal competency

 Professional development needs and goals are identified and reviewed on a

regular basis

 Competency, authorization and licensing requirements are clarified and complied

with
 Professional development opportunities that reflect needs and goals are sought
and completed in an agreed upon timeframe

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Annex: Resource Requirements
Module code: LSA ACF4 M01 0322
Module Title: Applying Principles of Professional Practice to Work in the financial services
industry
Item Category/Item Description/ Quantity Recommended Ratio
No. Specifications (Item: Trainee)
A. Learning Materials
1. TTLM prepared by the trainer 25 1:1
2. Reference books
Banking & Corporate Financial Anne-Marie Mooney
2.1 Services Professional Practice Guide Cotter,2003 5 1:5
(Professional Practice Guides)
B. Learning Facilities & Infrastructure
1. Lecture Room 7*8 m 1 1:25
2. Library 12*15 m 1 1:25
3. Simulation room 6*7 m 1 1:25
C. Consumable Materials
1. A4 Paper Double A 3 Desta 3:25
2. Marker White board 50 psc
3. Flip chart 585*810mm/25sheets 3 unit
4. Duster White board 2 unit
D. Tools and Equipments
1. Laptop Toshiba icore5 1 For trainer
2. LCD projector Epison 1 1:25
3. White Board Unit 1

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LEARNING MODULE 02 Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance -Level IV

MODULE TITLE : Managing Overdue Customer Accounts
MODULE CODE : LSA ACF4 M02 0322
NOMINAL DURATION: 60 Hours
MODULE DESCRIPTION : This module covers the performance outcomes, skills and
knowledge required to correctly initiate and complete the management of customer accounts
which have outstanding payments.
LEARNING OUTCOMES
At the end of the module the trainee will be able to:
LO1. Identify customers requiring collection activity
LO2. Establish contact with customer and attempt to resolve outstanding payment matters
LO3. Negotiate resolution of outstanding payments
LO4. Agreement is monitored to ensure adherence
MODULE CONTENTS:
LO1. Identify customers requiring collection activity (20hr)
1.1. Monitoring overdue account reporting system
1.2. Accessing and recording relevant customer information
1.3. Reviewing overdue debtors
LO2. Establish contact with customer and attempt to resolve outstanding payment matters (15hr)
2.1. Determining and confirming proposed communication
2.2. Establishing and communicating rapport
2.3. Advising purpose of contact
LO3. Negotiate resolution of outstanding payments (15hr)
3.1. Advising debtors the possibility of legal action
3.2. Using appropriate techniques
3.3. Undertaking further action
LO4. Agreement is monitored to ensure adherence (10hr)
4.1. Reviewing account
4.2. Addressing breaches of agreement
4.3. Referring outstanding payment matters

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
Learning Methods:
For none Reasonable Adjustment for Trainees with Disability (TWD)
impaired
trainees Low Vision Deaf Hard of hearing Physical impairment

Lecture-  Provide large print text  Assign sign language interpreter  Organize the class  Organize the class room seating
discussion  Prepare the lecture in Audio/video  Arrange the class room seating to room seating arrangement to be accessible for
 Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users.
to be accessible to trainees contact accessible to trainees  Facilitate and support the
 Write short notes on the black/white board  Make sure the luminosity of the  Speak loudly trainees who have severe
using large text light of class room is kept  Ensure the attention impairments on their upper
 Make sure the luminosity of the light of class  Introduce new and relevant of the trainees limbs to take note
room is kept vocabularies  Present the lecture in  Provide Orientation on the
 Use normal tone of voice  Use short and clear sentences video format physical feature of the work
 Encourage trainees to record the lecture in  Give emphasis on visual lecture  Ensure the attention shop
audio format and ensure the attention of the of the trainees
 Provide Orientation on the physical feature of trainees
the work shop  Avoid movement during lecture
 Summarize main points time
 Present the lecture in video format
 Summarize main points
Demonstration  Conduct close follow up  use Sign language interpreter  Illustrate in clear &  Facilitate and support the
 Use verbal description  Use video recorded material short method trainees having severe upper
 Provide special attention in the process of  Ensure attention of the trainees  Use Video recorded limbs impairment to operate
guidance  Provide structured training material equipments/ machines
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to assist
 Prepare & use simulation  Use gesture the trainees  Conduct close follow up
 Provide tutorial support  Provide tutorial  Provide tutorial support
(if necessary) support (if necessary
(if necessary)

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Group  Facilitate the integration of trainees with  Use sign language interpreters  Facilitate the  Introduce the trainees with their
discussion group members  Facilitate the integration of integration of trainees peers
 Conduct close follow up trainees with group members with group members
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow
member  Introduce the trainees with other up
 Brief the thematic issues of the work group member  Introduce the trainees
with other group
member
 Inform the group
members to speak
loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close follow  Assign peer trainees
 Provide tutorial support if necessary guidance up and guidance  Use additional nominal hours if
 provide special attention in the process  Provide tutorial support if  Provide tutorial necessary
necessary support if necessary
 provide special attention in the  provide special
process/practical training attention in the
 Introduce new and relevant process/ practical
vocabularies training
 prepare the assignment questions in large text  Use sign language interpreter  Provide briefing
Individual  Encourage the trainees to prepare and submit  Provide briefing /orientation on /orientation on the
assignment the assignment in large texts the assignment assignment
 Make available recorded assignment questions  Provide visual recorded material  Provide visual
 Facilitate the trainees to prepare and submit recorded material
the assignment in soft or hard copy

o Page 20 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
ASSESSMENT METHODS:
Interview  Use sign language interpreter  Speak loudly  Use written response as
 Ensure or conform whether the  Using sign language interpreter if an option for the trainees
proper communication was necessary having speech
conducted with the trainee challenges
through the service of the sign
language interpreter
 Use short and clear questioning
 Time extension
Written test  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using short sentences,  Use oral response as an
 Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for
necessary or False, matching and short and short answers if necessary. trainees having severe
 Prepare the exam in audio format answers upper limb impairment
 Assign human reader  Avoid essay writing  Time extension for
 (if necessary)  Time extension trainees having severe
 Time extension upper limb impairment
Demonstration/  Brief the instruction or provide  Use sign language interpreter  Provide activity based assessment  Provide activity based
Observation them in large text  Brief on the instruction of the  Brief on the instruction of the exam assessment
 Time extension exam  Use loud voice  Conduct close follow up
 Provide activity-based/ practical  Time extension  Time extension
assessment method
 Time extension

o Page 21 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 ASSESSMENT CRITERIA:
LO.1 Identify customers requiring collection activity

 Organisation overdue account reporting system is regularly monitored for possible

collection action
 Relevant customer information is accessed and records retrieved
 Overdue debtors are reviewed in accordance with organisation policy and
procedures and relevant legislation
LO.2 Establish contact with customer and attempt to resolve outstanding payment matters

 Proposed communication with customer to collect outstanding payments is

determined and confirmed with authorised personnel in the organisation and the
correct entity in the outstanding payment matter
 Rapport with the customer is established and all communication is in accordance
with relevant legislation and company policy and procedures
 The purpose of contact is clearly and comprehensively advised to the organisation in
accordance with legislative requirements
LO.3 Negotiate resolution of outstanding payments
 Debtors are advised of the possibility of legal action and any other implications of
not resolving outstanding payments
 Appropriate techniques are used to achieve resolution and the outcomes of
negotiation are accurately recorded
 Further action to be undertaken in relation to outstanding payment matters is diarised
LO.4 Review costing system integrity
 Account is regularly reviewed to ensure that payments are received in accordance
with the negotiated arrangement
 Breaches of agreement are addressed in accordance with organisation policy and
procedures and legislative requirements
 Outstanding payment matters are referred to appropriate personnel as required

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Annex: Resource Requirements
Module code: LSA ACF4 M02 0322
Module Title: Managing Overdue Customer Accounts
Item Category/Item Description/ Quantity Recommended Ratio
No. Specifications (Item: Trainee)
A. Learning Materials
1. TTLM prepared by the trainer 25 1:1
2. Reference Books

2.1 Accounting Warren(2009),23rd ed. 5 1:5

B. Learning Facilities & Infrastructure
1. Lecture Room 7*8 m 1 1:25
2. Library 12*15 m 1 1:25
3. Simulation room 6*7 m 1 1:25
C. Consumable Materials
1. A4 Paper Double A 3 Desta 3:25
2. Marker White board 50 psc
3. Flip chart 585*810mm/25sheets 3 unit
4. Duster White board 2 unit
D. Tools and Equipments
1. Laptop Toshiba icore5 1 For trainer
2. LCD projector Epison 1 1:25
3. White Board Unit 1

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LEARNING MODULE 03 Logo of TVET Provider
TVET-PROGRAMME TITLE: Accounting and Finance Level IV
MODULE TITLE: Prepare Financial Statements for governmental and not for profit Entities (NFP)
MODULE CODE: LSA ACF4 M03 0322
NOMINAL DURATION: 80 Hours

MODULE DESCRIPTION: This module covers the competence required to develop a range of
commonly required financial reports for entities that has a statutory duty to file financial reports with
government agencies and Regulatory.

LEARNING OUTCOMES
At the end of the module the learner will be able to:
LO1. Nature of Governmental and not-for profit organizations
LO2. Accounting for governmental entities
LO3. Accounting for governmental entities for Ethiopian method

MODULE CONTENTS:
LO1. Nature of Governmental and not-for profit organizations (15hr)
1.1 Identifying characteristics of government and not for profit organizations (NFP)
1.2 Identifying and discussing growth and importance of NFPs sectors
1.3 Identifying accounting principles of governmental entities
LO2. Accounting for governmental entities (40hr)
2.1 Identifying governmental funds
2.2 Identifying Proprietary funds
2.3 Identifying Fiduciary funds
2.4 Identifying, analyzing, and recording transactions
2.5 Preparing reports
LO3. Accounting for governmental entities of Ethiopia (25hr)
3.1. Identifying and recording source of revenue and expenditure
3.2. Identifying, analyzing, and recording transactions
3.3. Preparing reports

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
LEARNING METHODS:
For None Reasonable Adjustment for Trainees with Disability (TWD)
Impaired
Trainees Low Vision Deaf Hard of hearing Physical impairment

Lecture-discussion  Provide large print text  Assign sign language interpreter  Organize the class  Organize the class room
 Prepare the lecture in Audio/video  Arrange the class room seating to be room seating seating arrangement to be
 Organize the class room seating conducive for eye to eye contact arrangement to be accessible for wheelchairs
arrangement to be accessible to trainees  Make sure the luminosity of the light accessible to trainees users.
 Write short notes on the black/white board of class room is kept  Speak loudly  Facilitate and support the
using large text  Introduce new and relevant  Ensure the attention trainees who have severe
 Make sure the luminosity of the light of vocabularies of the trainees impairments on their upper
class room is kept  Use short and clear sentences  Present the lecture in limbs to take note
 Use normal tone of voice  Give emphasis on visual lecture and video format  Provide Orientation on the
 Encourage trainees to record the lecture in ensure the attention of the trainees  Ensure the attention physical feature of the work
audio format  Avoid movement during lecture time of the trainees shop
 Provide Orientation on the physical feature  Present the lecture in video format
of the work shop  Summarize main points
 Summarize main points
Demonstration  Conduct close follow up  use Sign language interpreter  Illustrate in clear &  Facilitate and support the
 Use verbal description  Use video recorded material short method trainees having severe upper
 Provide special attention in the process of  Ensure attention of the trainees  Use Video recorded limbs impairment to operate
guidance  Provide structured training material equipments/ machines
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to assist
 Prepare & use simulation  Use gesture the trainees  Conduct close follow up
 Provide tutorial support  Provide tutorial  Provide tutorial support
(if necessary) support (if necessary
(if necessary)
Group discussion  Facilitate the integration of trainees with  Use sign language interpreters  Facilitate the  Introduce the trainees with
group members  Facilitate the integration of trainees integration of trainees

o Page 25 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
  Conduct close follow up with group members with group members their peers
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow
member  Introduce the trainees with other group up
 Brief the thematic issues of the work member  Introduce the trainees
with other group
member
 Inform the group
members to speak
loudly
Exercise
 Conduct close follow up and guidance  Conduct close follow up and guidance  Conduct close follow  Assign peer trainees
 Provide tutorial support if necessary  Provide tutorial support if necessary up and guidance  Use additional nominal
 provide special attention in the process  provide special attention in the  Provide tutorial hours if necessary
process/practical training support if necessary
 Introduce new and relevant  provide special
vocabularies attention in the
process/ practical
training
 prepare the assignment questions in large  Use sign language interpreter  Provide briefing
Individual text  Provide briefing /orientation on the /orientation on the
assignment  Encourage the trainees to prepare and assignment assignment
submit the assignment in large texts  Provide visual recorded material  Provide visual
 Make available recorded assignment recorded material
questions
 Facilitate the trainees to prepare and submit
the assignment in soft or hard copy

ASSESSMENT METHODS:
Interview  Use sign language interpreter  Speak loudly  Use written response as

o Page 26 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
  Ensure or conform whether the  Using sign language an option for the trainees
proper communication was interpreter if necessary having speech
conducted with the trainee through challenges
the service of the sign language
interpreter
 Use short and clear questioning
 Time extension
Written  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using  Use oral response as an
test  Use interview as an option if necessary sentences, multiple choices, True or short sentences, multiple option to give answer for
 Prepare the exam in audio format False, matching and short answers choices, True or False, trainees having severe
 Assign human reader  Avoid essay writing matching and short answers upper limb impairment
 (if necessary)  Time extension if necessary.  Time extension for
 Time extension trainees having severe
upper limb impairment

Demonstratio  Brief the instruction or provide them in large  Use sign language interpreter  Provide activity based  Provide activity based
n/Observation text  Brief on the instruction of the exam assessment assessment
 Time extension  Provide activity-based/ practical  Brief on the instruction of  Conduct close follow up
assessment method the exam  Time extension
 Time extension  Use loud voice
 Time extension

o Page 27 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 ASSESSMENT CRITERIA:
LO.1 Nature  of  Governmental and not-for profit organizations
 Distinguishing characteristics of government and not for profit organizations (NFP)
are identified.
 Growth and importance of NFPs sectors are identified and discussed
 Accounting principles of governmental entities are identified
LO.2 accounting for governmental entities
 Governmental funds are identified
 Proprietary funds are identified
 Fiduciary funds are identified
 Transactions are identified ,analyzed and recorded
 Reports are prepared following a clear and appropriate structure and format and to
conform with organization requirements
LO.3 Accounting for governmental entities for Ethiopian method
 source of revenue and expenditure for government organizations identified and
recorded
 Transactions are identified ,analyzed and recorded
 Reports are prepared following a clear and appropriate structure and format and to
conform with organization requirements

Page 28 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Annex: Resource Requirements
Module code: LSA ACF4 M03 0322
Module Title: Prepare Financial Statements for governmental and not for profit Entities (NFP)
Item Description/ Recommended Ratio
Category/Item Quantity
No. Specifications (Item: Learner)
A. Learning Materials
1. TTLM Prepare by Teacher 1 1:25
2. Reference Books
Introduction to Non-Profit Emerson O. Henke,
2.1. 5 1:5
Organization Accounting (2002)
Leon E. and Hay,
Accounting for Governmental and
2.2. 7thed Prentice Hall 5 1:5
Non-profit Entities
Inc
B. Learning Facilities & Infrastructure
1. Lecture Room 7*8 m 1 1:25

2. Library 12*15 m 1 1:25

3. Simulation room 6*7 m 1 1:25

C. Consumable Materials
1. A4 Paper Double A 3 Desta 3:25
2. Marker White board 50 psc
3. Flip chart 585*810mm/25sheets 3 unit
4. Duster White board 2 unit
D. Tools and Equipments
1. Laptop Toshiba icore5 1 For trainer
2. LCD projector Epison 1 1:25
3. White Board Unit 1

Page 29 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LEARNING MODULE 04 Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance -Level IV

MODULE TITLE : Preparing Financial Reports based on international financial report
Standard for Small and medium enterprise (IFRS- SME)
MODULE CODE : LSA ACF4 M04 0322
NOMINAL DURATION: 150 Hours
MODULE DESCRIPTION: This module covers the knowledge, skills and attitudes required
to record general journal adjustment entries and to prepare end of period financial reports based
on IFRS.
LEARNING OUTCOMES
At the end of the module the trainee will be able to:
LO1. Maintain asset register
LO2. Record general journal entries for balance day adjustments
LO3. Prepare final general ledger accounts
LO4. Prepare end of period financial reports
MODULE CONTENTS:
LO1. Maintain asset register (15hr)
1.1. Preparing a register of property, plant and equipment
1.2. Determining method of calculating depreciation
1.3. Maintaining asset register and associated depreciation schedule
LO2. Record general journal entries for balance day adjustments (30hr)
2.1. Recording depreciation and disposal of fixed assets
2.2. Adjusting expense and revenue accounts for prepayments and accruals
2.3. Recording bad and doubtful debts
2.4. Adjusting ledger accounts for inventories and transfer to final accounts
LO3. Prepare final general ledger accounts (25hr)
3.1. Entering general journal entries for balance day adjustment
3.2. Posting revenue and expense account balances
3.3. Preparing final general ledger accounts
LO4. Prepare end of period financial reports (80hr)
4.1. Introducing IFRS
4.2. Preparing first time adoption of IFRS
4.3. Applying IFRS/IAS Standards for SME
4.4. Applying IFRS principles
4.5. Preparing revenue statement
4.6. Preparing balance sheet
4.7. Identifying and correcting errors

Page 30 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
Learning Methods:
For none Reasonable Adjustment for Trainees with Disability (TWD)
impaired
trainees Low Vision Deaf Hard of hearing Physical impairment

Lecture-  Provide large print text  Assign sign language interpreter  Organize the class  Organize the class room seating
discussion  Prepare the lecture in Audio/video  Arrange the class room seating to room seating arrangement to be accessible for
 Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users.
to be accessible to trainees contact accessible to trainees  Facilitate and support the
 Write short notes on the black/white board  Make sure the luminosity of the  Speak loudly trainees who have severe
using large text light of class room is kept  Ensure the attention impairments on their upper
 Make sure the luminosity of the light of class  Introduce new and relevant of the trainees limbs to take note
room is kept vocabularies  Present the lecture in  Provide Orientation on the
 Use normal tone of voice  Use short and clear sentences video format physical feature of the work
 Encourage trainees to record the lecture in  Give emphasis on visual lecture  Ensure the attention shop
audio format and ensure the attention of the of the trainees
 Provide Orientation on the physical feature of trainees
the work shop  Avoid movement during lecture
 Summarize main points time
 Present the lecture in video format
 Summarize main points
Demonstration  Conduct close follow up  use Sign language interpreter  Illustrate in clear &  Facilitate and support the
 Use verbal description  Use video recorded material short method trainees having severe upper
 Provide special attention in the process of  Ensure attention of the trainees  Use Video recorded limbs impairment to operate
guidance  Provide structured training material equipments/ machines
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to assist
 Prepare & use simulation  Use gesture the trainees  Conduct close follow up
 Provide tutorial support  Provide tutorial  Provide tutorial support
(if necessary) support (if necessary
(if necessary)

o Page 31 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Group  Facilitate the integration of trainees with  Use sign language interpreters  Facilitate the  Introduce the trainees with their
discussion group members  Facilitate the integration of integration of trainees peers
 Conduct close follow up trainees with group members with group members
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow
member  Introduce the trainees with other up
 Brief the thematic issues of the work group member  Introduce the trainees
with other group
member
 Inform the group
members to speak
loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close follow  Assign peer trainees
 Provide tutorial support if necessary guidance up and guidance  Use additional nominal hours if
 provide special attention in the process  Provide tutorial support if  Provide tutorial necessary
necessary support if necessary
 provide special attention in the  provide special
process/practical training attention in the
 Introduce new and relevant process/ practical
vocabularies training
 prepare the assignment questions in large text  Use sign language interpreter  Provide briefing
Individual  Encourage the trainees to prepare and submit  Provide briefing /orientation on /orientation on the
assignment the assignment in large texts the assignment assignment
 Make available recorded assignment questions  Provide visual recorded material  Provide visual
 Facilitate the trainees to prepare and submit recorded material
the assignment in soft or hard copy

o Page 32 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
ASSESSMENT METHODS:
Interview  Use sign language interpreter  Speak loudly  Use written response as
 Ensure or conform whether the  Using sign language interpreter if an option for the trainees
proper communication was necessary having speech
conducted with the trainee challenges
through the service of the sign
language interpreter
 Use short and clear questioning
 Time extension
Written test  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using short sentences,  Use oral response as an
 Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for
necessary or False, matching and short and short answers if necessary. trainees having severe
 Prepare the exam in audio format answers upper limb impairment
 Assign human reader  Avoid essay writing  Time extension for
 (if necessary)  Time extension trainees having severe
 Time extension upper limb impairment
Demonstration/  Brief the instruction or provide  Use sign language interpreter  Provide activity based assessment  Provide activity based
Observation them in large text  Brief on the instruction of the  Brief on the instruction of the exam assessment
 Time extension exam  Use loud voice  Conduct close follow up
 Provide activity-based/ practical  Time extension  Time extension
assessment method
 Time extension

o Page 33 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 ASSESSMENT CRITERIA:
LO.1 Maintain asset register

 A register of property, plant and equipment is prepared from fixed asset transactions
in accordance with organizational policy and procedures
 Method of calculating depreciation is determined in accordance with organizational
requirements
 Asset register and associated depreciation schedule are maintained in accordance
with organizational policy, procedures and accounting requirements
LO.2 Record general journal entries for balance day adjustments

 Depreciation of non-current assets and disposal of fixed assets are recorded in

accordance with organizational policy, procedures and accounting requirements
 Expense accounts and revenue accounts are adjusted for prepayments and accruals
 Bad and doubtful debts are recorded in accordance with organizational policy,
procedures and accounting requirements
 Ledger accounts are adjusted for inventories, if required, and transfer to final
accounts

LO.3 Prepare final general ledger accounts

 General journal entries are entered for balance day adjustments in general ledger
system in accordance with organizational policy, procedures and accounting
requirements
 Revenue and expense account balances are posted to final general ledger accounts
system
 Final general ledger accounts are prepared to reflect gross and net profits for
reporting period
LO.4 Prepare end of period financial reports
 Revenue statement is prepared in accordance with organizational requirements to
reflect operating profit for reporting period
 Balance sheet is prepared to reflect financial position of business at end of reporting
period
 Errors are identified and corrected, or referred for resolution in accordance with
organizational policy and procedures

Page 34 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Annex: Resource Requirements
Module code: LSA ACF4 M04 0322
Module Title: Prepare Financial Statements for based on international financial report Standard for
Small and medium enterprise (IFRS- SME)
Item Description/ Recommended Ratio
Category/Item Quantity
No. Specifications (Item: Learner)
A. Learning Materials
1. TTLM Prepare by Teacher 1 1:25
2. Reference Books
Kieso,Weygandt
Intermediate accounting: IFRS
2.1. &Warfield, 2nd 5 1:5
edition
edition
B. Learning Facilities & Infrastructure
1. Lecture Room 7*8 m 1 1:25

2. Library 12*15 m 1 1:25

3. Simulation room 6*7 m 1 1:25

C. Consumable Materials
1. A4 Paper Double A 3 Desta 3:25
2. Marker White board 50 psc
3. Flip chart 585*810mm/25sheets 3 unit
4. Duster White board 2 unit
D. Tools and Equipments
1. Laptop Toshiba icore5 1 For trainer
2. LCD projector Epison 1 1:25
3. Scientific Calculator Casio 5 1:5
4. White Board Unit 1

Page 35 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LEARNING MODULE 05 Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance Level IV

MODULE TITLE: Processing Business Tax Requirements
MODULE CODE: LSA ACF4 M05 0322
NOMINAL DURATION: 70 Hours
MODULE DESCRIPTION: This module covers the competence required to maintain taxation
accounting records and process lodgments and returns in accordance with Ethiopian Revenues
and customs Authority requirements, excluding income tax. Documentation for Business
Activity Statements must be authorized by a registered agent.
LEARNING OUTCOMES
At the end of the module the trainee will be able to:
LO1. Maintain accounting records for taxation purposes
LO2. Establish and maintain a process for managing business tax returns
LO3. Process business tax returns and lodgments
MODULE CONTENTS:
LO1. Maintain accounting records for taxation purposes (20hr)
1.1. Interpreting and accessing accounting system
1.2. Establishing and maintaining records
1.3. Complying specific taxation requirements
LO2. Establish and maintain a process for managing business tax returns (25hr)
2.1. Establishing accounting system
2.2. Maintaining sufficient and current records
2.3. Meeting lodgment schedule requirements
LO3. Process business tax returns and lodgments (25hr)
3.1. Identifying required returns and lodgments
3.2. Processing accounting data
3.3. Reviewing returns and lodgments

Page 36 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
Learning Methods:
For none Reasonable Adjustment for Trainees with Disability (TWD)
impaired
trainees Low Vision Deaf Hard of hearing Physical impairment

Lecture-  Provide large print text  Assign sign language interpreter  Organize the class  Organize the class room seating
discussion  Prepare the lecture in Audio/video  Arrange the class room seating to room seating arrangement to be accessible for
 Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users.
to be accessible to trainees contact accessible to trainees  Facilitate and support the
 Write short notes on the black/white board  Make sure the luminosity of the  Speak loudly trainees who have severe
using large text light of class room is kept  Ensure the attention impairments on their upper
 Make sure the luminosity of the light of class  Introduce new and relevant of the trainees limbs to take note
room is kept vocabularies  Present the lecture in  Provide Orientation on the
 Use normal tone of voice  Use short and clear sentences video format physical feature of the work
 Encourage trainees to record the lecture in  Give emphasis on visual lecture  Ensure the attention shop
audio format and ensure the attention of the of the trainees
 Provide Orientation on the physical feature of trainees
the work shop  Avoid movement during lecture
 Summarize main points time
 Present the lecture in video format
 Summarize main points
Demonstration  Conduct close follow up  use Sign language interpreter  Illustrate in clear &  Facilitate and support the
 Use verbal description  Use video recorded material short method trainees having severe upper
 Provide special attention in the process of  Ensure attention of the trainees  Use Video recorded limbs impairment to operate
guidance  Provide structured training material equipments/ machines
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to assist
 Prepare & use simulation  Use gesture the trainees  Conduct close follow up
 Provide tutorial support  Provide tutorial  Provide tutorial support
(if necessary) support (if necessary
(if necessary)

o Page 37 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Group  Facilitate the integration of trainees with  Use sign language interpreters  Facilitate the  Introduce the trainees with their
discussion group members  Facilitate the integration of integration of trainees peers
 Conduct close follow up trainees with group members with group members
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow
member  Introduce the trainees with other up
 Brief the thematic issues of the work group member  Introduce the trainees
with other group
member
 Inform the group
members to speak
loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close follow  Assign peer trainees
 Provide tutorial support if necessary guidance up and guidance  Use additional nominal hours if
 provide special attention in the process  Provide tutorial support if  Provide tutorial necessary
necessary support if necessary
 provide special attention in the  provide special
process/practical training attention in the
 Introduce new and relevant process/ practical
vocabularies training
 prepare the assignment questions in large text  Use sign language interpreter  Provide briefing
Individual  Encourage the trainees to prepare and submit  Provide briefing /orientation on /orientation on the
assignment the assignment in large texts the assignment assignment
 Make available recorded assignment questions  Provide visual recorded material  Provide visual
 Facilitate the trainees to prepare and submit recorded material
the assignment in soft or hard copy

o Page 38 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
ASSESSMENT METHODS:
Interview  Use sign language interpreter  Speak loudly  Use written response as
 Ensure or conform whether the  Using sign language interpreter if an option for the trainees
proper communication was necessary having speech
conducted with the trainee challenges
through the service of the sign
language interpreter
 Use short and clear questioning
 Time extension
Written test  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using short sentences,  Use oral response as an
 Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for
necessary or False, matching and short and short answers if necessary. trainees having severe
 Prepare the exam in audio format answers upper limb impairment
 Assign human reader  Avoid essay writing  Time extension for
 (if necessary)  Time extension trainees having severe
 Time extension upper limb impairment
Demonstration/  Brief the instruction or provide  Use sign language interpreter  Provide activity based assessment  Provide activity based
Observation them in large text  Brief on the instruction of the  Brief on the instruction of the exam assessment
 Time extension exam  Use loud voice  Conduct close follow up
 Provide activity-based/ practical  Time extension  Time extension
assessment method
 Time extension

o Page 39 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 ASSESSMENT CRITERIA:
LO.1 Maintain accounting records for taxation purposes
 The accounting system for taxation is accessed and correctly interpreted
 Adequate records are established and maintained to support the taxation accounting
system
 Specific taxation requirements for business documents are complied
LO.2 Establish and maintain a process for managing business tax returns
 An accounting system is established to manage taxation lodgments process
 Sufficient and current records are maintained to comply with lodgment requirements
 Lodgment schedule requirements are established and met
LO.3 Prepare budgeted reports
 Required returns and lodgments are identified and used appropriately
 Accounting data is processed to comply with taxation reporting requirements
 Returns and lodgments are drafted for review by authorized personnel

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Annex: Resource Requirements
Module code: LSA ACF4 M05 0322
Module Title: Processing Business Tax Requirements
Item Category/Item Description/ Quantity Recommended
No. Specifications Ratio
(Item: Trainee)
A. Learning Materials
1. TTLM prepared by the trainer 25 1:1
2. Reference Books
Ethiopian Tax Accounting: MisrakTesfaye
2.1 5 1:5
principles and Practice (2011)

2.2. Tax Accounting : In Ethiopian GebrieWorku. (2008) 5 1:5

Context
2.3. Federal Income Tax ProclamationNo.
Proclamation. 979/2016
B. Learning Facilities & Infrastructure
1. Lecture Room 7*8 m 1 1:25
2. Library 12*15 m 1 1:25
3. Simulation room 6*7 m 1 1:25
C. Consumable Materials
1. A4 Paper Double A 3 Desta 3:25
2. Marker White board 50 psc
3. Flip chart 585*810mm/25sheets 3 unit
4. Duster White board 2 unit
D. Tools and Equipments
1. Laptop Toshiba icore5 1 For trainer
2. LCD projector Epison 1 1:25
3. Scientific Calculator Casio 5 1:5
4. White Board Unit 1

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LEARNING MODULE 06 Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance Level IV

MODULE TITLE: Developing and Using complex spreadsheets
MODULE CODE: LSA ACF4 M06 0322
NOMINAL DURATION: 60 Hours
MODULE DESCRIPTION: This module covers the competence required to use spreadsheet
software to complete business tasks and to produce complex documents.
LEARNING OUTCOMES
At the end of the module the trainee will be able to:
LO1. Prepare and develop spreadsheet
LO2. Develop a linked spreadsheet solution
LO3. Automate and standardize spreadsheet operation
LO4. Use spreadsheets
LO5. Represent numerical data in graphic form
MODULE CONTENTS:
LO1. Prepare and develop spreadsheet (15hr)
1.1. Organizing personal work environment based on ergonomic requirements
1.2. Analyzing and specifying task
1.3. Identifying organizational and task requirements
1.4. Applying organization strategies, energy and resource conservation techniques
LO2. Develop a linked spreadsheet solution (20hr)
2.1. Utilizing spreadsheet design software functions and formula
2.2. Linking Spreadsheets
2.3. Formatting cell and assignining data attributes
2.4. Testing formula
LO3. Automate and standardize spreadsheet operation (15hr)
3.1. Evaluating tasks
3.2. Creating using and editing macros
3.3. Developing editing and using templates
LO4. Use spreadsheets (5hr)
4.1. Entering checking and amending data
4.2. Importing and exporting data between compatible spreadsheets
4.3. Using manuals, user documentation and online help

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 4.4. Previewing, adjusting and printing spreadsheets
LO5. Represent numerical data in graphic form (5hr)
5.1. Determining style of graph
5.2. Creating graphs with labels and titles
5.3. Saving, viewing and printing graph

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
Learning Methods:
For none Reasonable Adjustment for Trainees with Disability (TWD)
impaired
trainees Low Vision Deaf Hard of hearing Physical impairment

Lecture-  Provide large print text  Assign sign language interpreter  Organize the class room  Organize the class room
discussion  Prepare the lecture in Audio/video  Arrange the class room seating seating arrangement to be seating arrangement to be
 Organize the class room seating arrangement to be conducive for eye to eye accessible to trainees accessible for wheelchairs
to be accessible to trainees contact  Speak loudly users.
 Write short notes on the black/white board  Make sure the luminosity of the  Ensure the attention of  Facilitate and support the
using large text light of class room is kept the trainees trainees who have severe
 Make sure the luminosity of the light of class  Introduce new and relevant  Present the lecture in impairments on their upper
room is kept vocabularies video format limbs to take note
 Use normal tone of voice  Use short and clear sentences  Ensure the attention of  Provide Orientation on the
 Encourage trainees to record the lecture in  Give emphasis on visual lecture the trainees physical feature of the work
audio format and ensure the attention of the shop
 Provide Orientation on the physical feature of trainees
the work shop  Avoid movement during lecture
 Summarize main points time
 Present the lecture in video
format
 Summarize main points
Demonstration  Conduct close follow up  use Sign language interpreter  Illustrate in clear & short  Facilitate and support the
 Use verbal description  Use video recorded material method trainees having severe upper
 Provide special attention in the process of  Ensure attention of the trainees  Use Video recorded limbs impairment to operate
guidance  Provide structured training material equipments/ machines
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to assist
 Prepare & use simulation  Use gesture the trainees  Conduct close follow up
 Provide tutorial support  provide tutorial support  Provide tutorial support
(if necessary) (if necessary) (if necessary

o Page 44 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Group  Facilitate the integration of trainees with  Use sign language interpreters  Facilitate the integration  Introduce the trainees with
discussion group members  Facilitate the integration of of trainees with group their peers
 Conduct close follow up trainees with group members members
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow up
member  Introduce the trainees with other  Introduce the trainees
 Brief the thematic issues of the work group member with other group member
 Inform the group
members to speak loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close follow up  Assign peer trainees
 Provide tutorial support if necessary guidance and guidance  Use additional nominal hours
 provide special attention in the process  Provide tutorial support if  Provide tutorial support if necessary
necessary if necessary
 provide special attention in the  provide special attention
process/practical training in the process/ practical
 Introduce new and relevant training
vocabularies
 prepare the assignment questions in large text  Use sign language interpreter  Provide briefing
Individual  Encourage the trainees to prepare and submit  Provide briefing /orientation on /orientation on the
assignment the assignment in large texts the assignment assignment
 Make available recorded assignment questions  Provide visual recorded material  Provide visual recorded
 Facilitate the trainees to prepare and submit material
the assignment in soft or hard copy

o Page 45 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
ASSESSMENT METHODS:
Interview  Use sign language interpreter  Speak loudly  Use written response as
 Ensure or conform whether the  Using sign language interpreter if an option for the trainees
proper communication was necessary having speech
conducted with the trainee challenges
through the service of the sign
language interpreter
 Use short and clear questioning
 Time extension
Written test  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using short sentences,  Use oral response as an
 Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for
necessary or False, matching and short and short answers if necessary. trainees having severe
 Prepare the exam in audio format answers upper limb impairment
 Assign human reader  Avoid essay writing  Time extension for
 (if necessary)  Time extension trainees having severe
 Time extension upper limb impairment
Demonstration/  Brief the instruction or provide  Use sign language interpreter  Provide activity based assessment  Provide activity based
Observation them in large text  Brief on the instruction of the  Brief on the instruction of the exam assessment
 Time extension exam  Use loud voice  Conduct close follow up
 Provide activity-based/ practical  Time extension  Time extension
assessment method
 Time extension

o Page 46 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 ASSESSMENT CRITERIA:
LO1. Prepare and develop spreadsheet
 Personal work environment is organized in accordance with ergonomic
requirements
 Task is analyzed and specifications are determined for spreadsheets
 Organizational and task requirements are identified in relation to data entry,
storage, output, reporting and presentation requirements
 Work organization strategies and energy and resource conservation techniques
are applied to plan work activities
LO2. Develop a linked spreadsheet solution

 Spreadsheet design software functions and formula are utilized to meet

identified requirements
 Spreadsheets are linked in accordance with software procedures
 Cells are formatted and data attributes assigned with relative and/or absolute cell
references are used, in accordance with the task specifications
 Formula is tested to confirm output meets task requirements
LO3. Automate and standardize spreadsheet operation

 Tasks are evaluated to identify those where automation would increase efficiency
 Macros are created, used and edited to fulfill the requirements of the task and
automate spreadsheet operation
 Templates are developed, edited and used to ensure consistency of design and
layout for forms and reports, in accordance with organizational requirements
LO4. Use spreadsheets

 Data is entered, checked and amended in accordance with organizational and task
requirements
 Data between compatible spreadsheets is imported and exported and host
documents are adjusted in accordance with software and system procedures
 Manuals, user documentation and online help are used to overcome problems with
spreadsheet design and production
 Spreadsheet is previewed, adjusted and printed in accordance with organizational
and task requirements
 Spreadsheet is named and stored in accordance with organizational requirements
and exit the application without data loss or damage

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LO5. Represent numerical data in graphic form

 Style of graph is determined to meet specified requirements and spreadsheet data is

manipulated if necessary to suit graph requirements

 Graphs is created with labels and titles from numerical data contained in a
spreadsheet file
 Graph is saved, viewed and printed within designated time lines

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Annex: Resource Requirements
Module code: LSA ACF4 M06 0322
Module Title: Developing and Using complex spreadsheets
Item Category/Item Description/ Quantity Recommended Ratio
No. Specifications (Item: Trainee)
A. Learning Materials
1. TTLM prepared by the trainer 25 1:1
2. Reference Books

Business Information system an David Kroenke and

2.1 5 1:5
introduction Richard Hatch,1993
B. Learning Facilities & Infrastructure
1. Lecture Room 7*8 m 1 1:25
2. Library 12*15 m 1 1:25
3. Demonstration room 6*7 m 1 1:25
C. Consumable Materials
1. A4 paper Double A 3pack 3:25
2. Marker White board 50 pack

5. Flip chart 585*810mm/25sheets 3

6. Duster White board 2

D. Tools and Equipments
1. Desktop computer Del 720 25 1:1
2. Laptop Toshiba icore5 1 For trainer
3. LCD projector Epson 1 1:25
4. White Board Unit 1
5. Furniture & Fixture Unit 25
6. Divider Unit 10

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LEARNING MODULE 07 Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance Level IV

MODULE TITLE: Setting up and Operating a Computerized Accounting System
MODULE CODE: LSA ACF4 M07 0322
NOMINAL DURATION: 180 Hours
MODULE DESCRIPTION: This module covers the competence required to modify and
operate an integrated computerized accounting system. This is generally under supervision and
encompasses processing transactions within the system, maintaining the system, producing
reports and ensuring system integrity.
LEARNING OUTCOMES
At the end of the module the trainee will be able to:
LO1. Implement an integrated accounting system
LO2. Process transactions within the system
LO3. Maintain the system
LO4. Design and Produce Financial report
LO5. Company administration
MODULE CONTENTS:
LO1. Implement an integrated accounting system (30hr)
1.1. Implementing general ledger, chart of accounts and subsidiary accounts
1.2. Creating Customers, suppliers and inventory system
1.3. Using technical help
LO2. Process transactions within the system (60hr)
2.1. Coding and Classifying input data
2.2. Processing cash and credit transactions
2.3. Using general journal
2.3.1.Balance day adjustments
2.4. Reviewing and verifying system output regularly
2.5. Performing an end of financial year rollover
LO3. Maintain the system (20hr)
3.1. Adding records of any new general ledger accounts, customer, supplier, inventory
and fixed asset
3.2. Maintaining and updating an existing chart of accounts
3.3. Customizing the chart of accounts

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LO4. Design and Produce Financial report (45hr)
4.1. Generating reports of financial performance and position
4.2. Reconciling Subsidiary ledger with general ledger
4.3. Generating reports of bank statement
LO5. Company administration (25hr)
5.1. Making regular back-ups of the system
5.2. Restoring data from back-ups
5.3. Maintaining record of processed transactions

Page 51 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
Learning Methods:
For none Reasonable Adjustment for Trainees with Disability (TWD)
impaired
trainees Low Vision Deaf Hard of hearing Physical impairment

Lecture-  Provide large print text  Assign sign language interpreter  Organize the class room  Organize the class room
discussion  Prepare the lecture in Audio/video  Arrange the class room seating seating arrangement to be seating arrangement to be
 Organize the class room seating arrangement to be conducive for eye to eye accessible to trainees accessible for wheelchairs
to be accessible to trainees contact  Speak loudly users.
 Write short notes on the black/white board  Make sure the luminosity of the  Ensure the attention of  Facilitate and support the
using large text light of class room is kept the trainees trainees who have severe
 Make sure the luminosity of the light of class  Introduce new and relevant  Present the lecture in impairments on their upper
room is kept vocabularies video format limbs to take note
 Use normal tone of voice  Use short and clear sentences  Ensure the attention of  Provide Orientation on the
 Encourage trainees to record the lecture in  Give emphasis on visual lecture the trainees physical feature of the work
audio format and ensure the attention of the shop
 Provide Orientation on the physical feature of trainees
the work shop  Avoid movement during lecture
 Summarize main points time
 Present the lecture in video
format
 Summarize main points
Demonstration  Conduct close follow up  use Sign language interpreter  Illustrate in clear & short  Facilitate and support the
 Use verbal description  Use video recorded material method trainees having severe upper
 Provide special attention in the process of  Ensure attention of the trainees  Use Video recorded limbs impairment to operate
guidance  Provide structured training material equipments/ machines
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to assist
 Prepare & use simulation  Use gesture the trainees  Conduct close follow up
 Provide tutorial support  provide tutorial support  Provide tutorial support
(if necessary) (if necessary) (if necessary

o Page 52 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Group  Facilitate the integration of trainees with  Use sign language interpreters  Facilitate the integration  Introduce the trainees with
discussion group members  Facilitate the integration of of trainees with group their peers
 Conduct close follow up trainees with group members members
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow up
member  Introduce the trainees with other  Introduce the trainees
 Brief the thematic issues of the work group member with other group member
 Inform the group
members to speak loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close follow up  Assign peer trainees
 Provide tutorial support if necessary guidance and guidance  Use additional nominal hours
 provide special attention in the process  Provide tutorial support if  Provide tutorial support if necessary
necessary if necessary
 provide special attention in the  provide special attention
process/practical training in the process/ practical
 Introduce new and relevant training
vocabularies
 prepare the assignment questions in large text  Use sign language interpreter  Provide briefing
Individual  Encourage the trainees to prepare and submit  Provide briefing /orientation on /orientation on the
assignment the assignment in large texts the assignment assignment
 Make available recorded assignment questions  Provide visual recorded material  Provide visual recorded
 Facilitate the trainees to prepare and submit material
the assignment in soft or hard copy

o Page 53 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
ASSESSMENT METHODS:
Interview  Use sign language interpreter  Speak loudly  Use written response as
 Ensure or conform whether the  Using sign language interpreter if an option for the trainees
proper communication was necessary having speech
conducted with the trainee challenges
through the service of the sign
language interpreter
 Use short and clear questioning
 Time extension
Written test  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using short sentences,  Use oral response as an
 Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for
necessary or False, matching and short and short answers if necessary. trainees having severe
 Prepare the exam in audio format answers upper limb impairment
 Assign human reader  Avoid essay writing  Time extension for
 (if necessary)  Time extension trainees having severe
 Time extension upper limb impairment
Demonstration/  Brief the instruction or provide  Use sign language interpreter  Provide activity based assessment  Provide activity based
Observation them in large text  Brief on the instruction of the  Brief on the instruction of the exam assessment
 Time extension exam  Use loud voice  Conduct close follow up
 Provide activity-based/ practical  Time extension  Time extension
assessment method
 Time extension

o Page 54 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 ASSESSMENT CRITERIA:
LO.1 Implement an integrated accounting system

 The general ledger, chart of accounts and subsidiary accounts are implemented in
accordance with organizational requirements, procedures and policies

 Customers, suppliers and inventory items are set up (create) in the system to meet
organizational requirements and the reporting requirements of Goods and Services
Tax

 Appropriate technical help is used to solve any operational problems

LO.2 Establish and maintain a process for managing business tax returns

 Input data is collected, coded and classified before processing

 A wide range of cash and credit transactions are processed in both a service and
trading environment

 The general journal is used to make any balance day adjustments for prepayments
and accruals

 System output are regularly reviewed to verify the accuracy of data input and
adjustments made for any detected processing errors

 An end of financial year rollover is performed

LO.3 Prepare budgeted reports

 Any new general ledger accounts, customer, supplier, inventory and fixed asset
records are added as required

 An existing chart of accounts, customer, supplier, inventory and fixed asset records
and subsidiary accounts are maintained and updated
 The chart of accounts is customized to meet the reporting requirements of the
organization
LO4. Design and Produce Financial report
 Reports to indicate the financial performance and financial position of the
organization and for Goods and Services Tax purposes are generated as required or
requested

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
  Reports are generated to ensure that subsidiary ledgers and accounts reconcile with
the general ledger

 Reports, which ensure that the bank account reconciles with the bank statement, over
at least two reporting periods are generated

LO5. Company administration

 Regular back-ups of the system are made to ensure against loss or corruption of data
 Data are restored from back-ups in the event of loss or corruption of current data
 A secure record of all processed transactions is maintained for audit purposes

Page 56 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Annex: Resource Requirements
Module code: LSA ACF4 M07 0322
Module Title: Setting up and Operating a Computerized Accounting System
Item Category/Item Description/ Quantity Recommended
No. Specifications Ratio
(Item: Trainee)
A. Learning Materials
1. TTLM prepared by the trainer 25 1:1
2. Reference Books
Boockholdt, J.L.
2.1 Using Computers in Information Age 5 1:5
(1999),5th edt.
Peachtree(2010),
2.2 Peachtree complete accounting Peachtree Software
Inc.
B. Learning Facilities & Infrastructure
1. Lecture Room 7*8 m 1 1:25
2. Library 12*15 m 1 1:25
3. Simulation room 6*7 m 1 1:25
C. Consumable Materials
1. A4 Paper Double A 3 Desta 3:25
2. Marker White board 5 pack

5. Flip chart 585*810mm/25sheets 3

6. Duster White board 2 pcs

D. Tools and Equipments
1. Desktop computer Del 720 25 1:1
2. Peachtree software (CD) Unit 2
3. Laptop Toshiba icore5 1 For trainer
4. LCD projector Epson 1 1:25
5. Furniture & fixture Unit 25
6. Divider Unit 10
7. White Board Unit 1 1:25

Page 57 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LEARNING MODULE 08 Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance -Level IV

MODULE TITLE : Establishing and Maintaining Cash and Accrual Accounting System
MODULE CODE : LSA ACF4 M08 0322
NOMINAL DURATION: 150 Hours
MODULE DESCRIPTION: This module covers the competence required to establish and
manage organizational procedures in arranging for and administering receipts and payments to
establish and maintain a manual and computerized bookkeeping system on a cash and accrual
basis.
LEARNING OUTCOMES
At the end of the module the trainee will be able to:
LO1. Identify relevant information and establish a chart of accounts
LO2. Analyse and verify source documents
LO3. Process receipts and payments
LO4. Set up and maintain a petty cash system
LO5. Process and reconcile credit cards
LO6. Manage bank reconciliations and prepare and produce reports
LO7. Process invoices, adjustment notes and other general ledger transactions
LO8. Manage contra entries
LO9. Identify and process bad debts
LO10. Manage debt recovery
LO11. Prepare trial balance and Financial reports
MODULE CONTENTS:
LO1. Identify relevant information and establish a chart of accounts (15hr)
1.1. Consulting nature and type of business to undertake business activities
1.2. Identifying and examining existing materials
1.3. Examining business operations
1.4. Establishing Chart of accounts and opening balances
1.5. Validating and authorising chart of accounts and balances
LO2. Analyse and verify source documents (5hr)
2.1. Verifying invoices and other source documents
2.2. Identifying and investigating discrepancies
LO3. Process receipts and payments (30hr)

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 3.1. Receiving and banking money and making payment
3.2. Recording and coding receipts and payments on cash basis
3.3. Filing receipts and payments
3.4. Balancing cash register against purchases
and takings
LO4. Establish and replenish a petty cash system (15hr)
4.1. Preparing expenditure authorisation record
4.2. Reconciling and reimbursing expenditure
LO5. Process and reconcile credit (10hr)
5.1. Processing credit card transactions
5.2. Processing credit card payments
LO6. Manage bank reconciliations and prepare and produce reports (15hr)
6.1. Verifying receipts of statement and processed transactions
6.2. Processing and verifying bank entries
6.3. Reconciling bank statement
6.4. Producing and validating reports
LO7. Process invoices, adjustment notes and other general ledger transactions (20hr)
7.1. Issuing invoices to debtors and allocating invoices to creditors
7.2. Receiving, processing and banking payments from debtors
7.3. Processing and Making payments to creditors
7.4. Raising and allocating adjustments
7.5. Raising credit notes and entering other transactions
LO8. Manage contra entries (10hr)
8.1. Concept of Contacting relevant persons on contra deals
8.2. Completing reporting procedures and documentation
LO9. Identify and process bad debts (10hr)
9.1. Verifying bad debt status
9.2. Completing reporting procedures and documentation
LO10. Manage debt recovery (10hr)
101. Reviewing activities and communication with debtors
102. Undertaking measures to collect monies
LO11. Prepare trial balance and Financial reports (10hr)
11.1. Producing and validating transactions reports

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 11.2. Producing reports and reconciling debtors and creditors
11.3. Producing and reporting trial balance

Page 60 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
Learning Methods:
For none Reasonable Adjustment for Trainees with Disability (TWD)
impaired
trainees Low Vision Deaf Hard of hearing Physical impairment

Lecture-  Provide large print text  Assign sign language interpreter  Organize the class  Organize the class room seating
discussion  Prepare the lecture in Audio/video  Arrange the class room seating to room seating arrangement to be accessible for
 Organize the class room seating arrangement be conducive for eye to eye arrangement to be wheelchairs users.
to be accessible to trainees contact accessible to trainees  Facilitate and support the
 Write short notes on the black/white board  Make sure the luminosity of the  Speak loudly trainees who have severe
using large text light of class room is kept  Ensure the attention impairments on their upper
 Make sure the luminosity of the light of class  Introduce new and relevant of the trainees limbs to take note
room is kept vocabularies  Present the lecture in  Provide Orientation on the
 Use normal tone of voice  Use short and clear sentences video format physical feature of the work
 Encourage trainees to record the lecture in  Give emphasis on visual lecture  Ensure the attention shop
audio format and ensure the attention of the of the trainees
 Provide Orientation on the physical feature of trainees
the work shop  Avoid movement during lecture
 Summarize main points time
 Present the lecture in video format
 Summarize main points
Demonstration  Conduct close follow up  use Sign language interpreter  Illustrate in clear &  Facilitate and support the
 Use verbal description  Use video recorded material short method trainees having severe upper
 Provide special attention in the process of  Ensure attention of the trainees  Use Video recorded limbs impairment to operate
guidance  Provide structured training material equipments/ machines
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to assist
 Prepare & use simulation  Use gesture the trainees  Conduct close follow up
 Provide tutorial support  Provide tutorial  Provide tutorial support
(if necessary) support (if necessary
(if necessary)

o Page 61 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Group  Facilitate the integration of trainees with  Use sign language interpreters  Facilitate the  Introduce the trainees with their
discussion group members  Facilitate the integration of integration of trainees peers
 Conduct close follow up trainees with group members with group members
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow
member  Introduce the trainees with other up
 Brief the thematic issues of the work group member  Introduce the trainees
with other group
member
 Inform the group
members to speak
loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close follow  Assign peer trainees
 Provide tutorial support if necessary guidance up and guidance  Use additional nominal hours if
 provide special attention in the process  Provide tutorial support if  Provide tutorial necessary
necessary support if necessary
 provide special attention in the  provide special
process/practical training attention in the
 Introduce new and relevant process/ practical
vocabularies training
 prepare the assignment questions in large text  Use sign language interpreter  Provide briefing
Individual  Encourage the trainees to prepare and submit  Provide briefing /orientation on /orientation on the
assignment the assignment in large texts the assignment assignment
 Make available recorded assignment questions  Provide visual recorded material  Provide visual
 Facilitate the trainees to prepare and submit recorded material
the assignment in soft or hard copy

o Page 62 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
ASSESSMENT METHODS:
Interview  Use sign language interpreter  Speak loudly  Use written response as
 Ensure or conform whether the  Using sign language interpreter if an option for the trainees
proper communication was necessary having speech
conducted with the trainee challenges
through the service of the sign
language interpreter
 Use short and clear questioning
 Time extension
Written test  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using short sentences,  Use oral response as an
 Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for
necessary or False, matching and short and short answers if necessary. trainees having severe
 Prepare the exam in audio format answers upper limb impairment
 Assign human reader  Avoid essay writing  Time extension for
 (if necessary)  Time extension trainees having severe
 Time extension upper limb impairment
Demonstration/  Brief the instruction or provide  Use sign language interpreter  Provide activity based assessment  Provide activity based
Observation them in large text  Brief on the instruction of the  Brief on the instruction of the exam assessment
 Time extension exam  Use loud voice  Conduct close follow up
 Provide activity-based/ practical  Time extension  Time extension
assessment method
 Time extension

o Page 63 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 ASSESSMENT CRITERIA:
LO.1. Identify relevant information and establish a chart of accounts
 Business owner or manager is consulted to establish what business activities are
undertaken, the nature of the entity and the industry type
 Existing material is identified and examined for relevance in creating and/or
modifying the chart of accounts
 Business operations are examined in conjunction with the tax agent and business
owner or manager to identify the accounting software required and to determine
other relevant requirements
 Chart of accounts and opening balances for assets, liabilities, equity, income, cost
of sales and expenses are established
 Chart of accounts and balances are validated and authorised by relevant persons
LO.2 Analyse and verify source documents
 Invoices and other source documents are verified for accuracy and compliance with
taxation requirements
 Discrepancies between monies owed and monies paid are identified and
investigated according to organisational policies and procedures
LO.3 Process receipts and payments
 Payments are made and money is received and banked
 Receipts and payments are coded and recorded in bookkeeping system on a cash
basis
 Receipts and payments are filed
 Cash register is balanced against purchases and takings are processed in internal
bookkeeping system
LO.4 Set up and maintain a petty cash system
 An expenditure authorisation record is prepared and expenditure encoded, recorded
and filed
 Expenditure is reconciled and reimbursed
LO5. Process and reconcile credit cards
 Credit card transactions are processed against invoices and other source documents,
verified and reconciled against credit card statements
 Credit card payments are processed in accordance with organisational policies and
procedures
LO6. Manage bank reconciliations and prepare and produce reports
 On receipt of statement, processed transactions are verified against the bank
statement in a timely manner
 Bank entries are processed and verified and the bank statement reconciled to balance

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 as per bookkeeping system
 Reports are produced in line with the business needs and are validated in a timely
manner with corrections made as required
LO7. Process invoices, adjustment notes and other general ledger transactions
 Invoices to debtors are raised and invoices to creditors are allocated with source
documents coded and processed
 Payments from debtors are received, processed and banked in accordance with
organisational policies and procedures
 Payments to creditors are made and processed in accordance with organisational
policies and procedures
 Adjustments are raised and allocated to correct invoices
 Credit notes are raised for adjustments to invoices and other transactions are entered
into the general ledger
LO8. Manage contra entries
 Relevant persons are contacted and liaised with to verify contra deals
 Reporting procedures and documentation for contra entries are completed in accordance
with organisational policies and procedures and contra entries processed to update
debtors, creditors and general ledgers
LO9. Identify and process bad debts
 Bad debt status is verified through liaison with relevant persons and following attempts
to work with debtors to clear debts
 Reporting procedures and appropriate documentation are completed in accordance with
organisational policies and procedures and bad debts processed to update debtors and
general ledgers
LO10. Manage debt recovery
 Activities and communication with debtors are reviewed in conjunction with relevant
persons, if applicable, to establish adequacy of follow-up
 Measures are undertaken to collect monies, including the initiation of legal action and
the seeking of expert advice, in accordance with organisational policies and
procedures
LO11. Prepare trial balance and Financial reports

 Reports are produced and transactions in report are validated

 Debtors and creditors are reconciled and relevant reports are produced with any
necessary corrections made
 Trial balance is produced and reports are presented and explained where necessary to
relevant persons

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Annex: Resource Requirements
Module code: LSA ACF4 M08 0322
Module Title:Establishing and Maintaining Cash and Accrual Accounting System
Item Category/Item Description/ Quantity Recommended Ratio
No. Specifications (Item: Trainee)
A. Learning Materials
1. TTLM prepared by the trainer 25 1:1
2. Reference Books

Financial accounting tools for Kimmel,Weygandt

2.1 5 1:5
business decisions and Kieso, 1998
2.2. Accounting Warren 2009,23 ed 5 1:5
B. Learning Facilities & Infrastructure 5 1:5
1. Lecture Room 7*8 m 1 1:25
2. Library 12*15 m 1 1:25
3. Simulation room 6*7 m 1 1:25
C. Consumable Materials
1. A4 Paper Double A 3 Desta 3:25
2. Marker White board 5 pack

3. Flip chart 585*810mm/25sheets 3

4. Duster Standard 2 pcs

D. Tools and Equipments
1. Laptop Toshiba icore5 1 For trainer
2. Scientific Calculator Unit 25 1:1
3. LCD projector Epson 1 1:25
4. White Board Unit 1

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LEARNING MODULE 09 Logo of TVET Provider
TVET-PROGRAMME TITLE: Accounting and Finance Level IV
MODULE TITLE: Performing auditing and reporting
MODULE CODE: LSA ACF4 M09 0322
NOMINAL DURATION: 70 Hours
MODULE DESCRIPTION: This module covers the competence required to establish Audit in
planning and implementing general standards of Auditing procedures.
LEARNING OUTCOMES
At the end of the module the trainee will be able to:
LO1. Participate in planning an audit
LO2. Participate in conducting an audit
LO3. Report and follow up audit outcomes
MODULE CONTENTS:
LO1. Participate in planning an audit (20hr)
1.1. Identifying roles and responsibilities
1.2. Purpose and scope of audit
1.3. Identifying and locating resources
LO2. Participate in conducting an audit (25hr)
2.1. Collecting information for audit plan
2.2. Analysing information
2.3. Reviewing Records
2.4. Observing compliance with the program
2.5. Identifying areas requiring corrective action

LO3. Report and follow up audit outcomes (25hr)

3.1. Identifying and reporting Situations
3.2. Preparing audit reports
3.3. Communicating results of audit
3.4. Developing corrective action plan

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
Learning Methods:
For none Reasonable Adjustment for Trainees with Disability (TWD)
impaired
trainees Low Vision Deaf Hard of hearing Physical impairment

Lecture-  Provide large print text  Assign sign language interpreter  Organize the class room  Organize the class room
discussion  Prepare the lecture in Audio/video  Arrange the class room seating seating arrangement to be seating arrangement to be
 Organize the class room seating arrangement to be conducive for eye to eye accessible to trainees accessible for wheelchairs
to be accessible to trainees contact  Speak loudly users.
 Write short notes on the black/white board  Make sure the luminosity of the  Ensure the attention of  Facilitate and support the
using large text light of class room is kept the trainees trainees who have severe
 Make sure the luminosity of the light of class  Introduce new and relevant  Present the lecture in impairments on their upper
room is kept vocabularies video format limbs to take note
 Use normal tone of voice  Use short and clear sentences  Ensure the attention of  Provide Orientation on the
 Encourage trainees to record the lecture in  Give emphasis on visual lecture the trainees physical feature of the work
audio format and ensure the attention of the shop
 Provide Orientation on the physical feature of trainees
the work shop  Avoid movement during lecture
 Summarize main points time
 Present the lecture in video
format
 Summarize main points
Demonstration  Conduct close follow up  use Sign language interpreter  Illustrate in clear & short  Facilitate and support the
 Use verbal description  Use video recorded material method trainees having severe upper
 Provide special attention in the process of  Ensure attention of the trainees  Use Video recorded limbs impairment to operate
guidance  Provide structured training material equipments/ machines
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to assist
 Prepare & use simulation  Use gesture the trainees  Conduct close follow up
 Provide tutorial support  provide tutorial support  Provide tutorial support
(if necessary) (if necessary) (if necessary

o Page 68 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Group  Facilitate the integration of trainees with  Use sign language interpreters  Facilitate the integration  Introduce the trainees with
discussion group members  Facilitate the integration of of trainees with group their peers
 Conduct close follow up trainees with group members members
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow up
member  Introduce the trainees with other  Introduce the trainees
 Brief the thematic issues of the work group member with other group member
 Inform the group
members to speak loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close follow up  Assign peer trainees
 Provide tutorial support if necessary guidance and guidance  Use additional nominal hours
 provide special attention in the process  Provide tutorial support if  Provide tutorial support if necessary
necessary if necessary
 provide special attention in the  provide special attention
process/practical training in the process/ practical
 Introduce new and relevant training
vocabularies
 prepare the assignment questions in large text  Use sign language interpreter  Provide briefing
Individual  Encourage the trainees to prepare and submit  Provide briefing /orientation on /orientation on the
assignment the assignment in large texts the assignment assignment
 Make available recorded assignment questions  Provide visual recorded material  Provide visual recorded
 Facilitate the trainees to prepare and submit material
the assignment in soft or hard copy

o Page 69 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
ASSESSMENT METHODS:
Interview  Use sign language interpreter  Speak loudly  Use written response as
 Ensure or conform whether the  Using sign language interpreter if an option for the trainees
proper communication was necessary having speech
conducted with the trainee challenges
through the service of the sign
language interpreter
 Use short and clear questioning
 Time extension
Written test  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using short sentences,  Use oral response as an
 Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for
necessary or False, matching and short and short answers if necessary. trainees having severe
 Prepare the exam in audio format answers upper limb impairment
 Assign human reader  Avoid essay writing  Time extension for
 (if necessary)  Time extension trainees having severe
 Time extension upper limb impairment
Demonstration/  Brief the instruction or provide  Use sign language interpreter  Provide activity based assessment  Provide activity based
Observation them in large text  Brief on the instruction of the  Brief on the instruction of the exam assessment
 Time extension exam  Use loud voice  Conduct close follow up
 Provide activity-based/ practical  Time extension  Time extension
assessment method
 Time extension

o Page 70 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 ASESSMENT CRITERIA:
LO.1 Participate in planning an audit
 Roles and responsibilities for participating in the audit are identified based on work
requirements.
 Purpose and scope of audit is identified according to plan.
 Information and resources required to conduct audit are identified and located based on
work requirements.
LO.2 Participate in conducting an audit

 Information is collected that is adequate, representative and meets audit requirements

based on audit plan
 Information is analyzed to assess adequacy of performance against program based on
principles.
 Records are reviewed to confirm compliance with program according to work
procedure.
 Compliance with the program is observed within workplace.
 Areas requiring corrective action are identified based on work requirements.

LO.3 Report and follow up audit outcomes

 Situations presenting an imminent and serious risk to program objectives are identified
and reported in accordance with reporting requirements.
 Audit reports are prepared to address audit scope requirements based on results.
 Results of audit are communicated according to audit purpose and requirements
 A corrective action plan is developed based on work requirements

Page 71 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Annex: Resource Requirements
Module code: LSA ACF4 M09 0322
Module Title: Performing auditing and reporting
Item Category/Item Description/ Quantity Recommended Ratio
No. Specifications (Item: Trainee)
A. Learning Materials
1. TTLM prepared by the trainer 25 1:1
2. Reference Books

Gupta and Arora

2.1 Fundamentals of Auditing 5 1:5
(1996)
Principles of Auditing An Hayes and
2.2. Introduction to International etal(2005), 2nd ed 5 1:5
Standards on Auditing
B. Learning Facilities & Infrastructure

1. Lecture Room 7*8 m 1 1:25

2. Library 12*15 m 1 1:25
3. Simulation room 6*7 m 1 1:25
C. Consumable Materials
1. A4 Paper Double A 3 Desta 3:25
2. Marker White board 5 pack

5. Flip chart 585*810mm/25sheets 3

6. Duster White board 2 pcs

D. Tools and Equipments
1. Laptop Toshiba icore5 1 For trainer
2. LCD projector Epson 1 1:25
3. White Board Unit 1

Page 72 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LEARNING MODULE 10 Logo of TVET Provider
TVET-PROGRAMME TITLE: Accounting and Finance Level IV
MODULE TITLE: Maintaining Inventory Records and valuation system
MODULE CODE: LSA ACF4 M10 0322
NOMINAL DURATION: 100 Hours
MODULE DESCRIPTION: This module covers the competence required to comply with
organizational inventory procedures, reconcile inventory records to general ledgers, record
inventory flows, prepare schedules and produce ad hoc reports.
LEARNING OUTCOMES
At the end of the module the trainee will be able to:
LO1. Process inventory purchase
LO2. Record inventory flows
LO3. Reconcile inventory records to general ledgers
LO4. Prepare inventory schedules and ad hoc reports
MODULE CONTENTS:
LO1. Process inventory purchase (20hr)
1.1. Recording inventory of purchase in subsidiary ledger
1.2. Maintaining periodic and perpetual records of inventory
LO2. Record inventory flows (50hr)
2.1. Applying assumptions of inventory flow
2.2. Using valuation rules in inventory
LO3. Reconcile inventory records to general ledgers (15hr)
3.1. Reconciling inventory records
3.2. Identifying and adjusting discrepancies
LO4. Prepare inventory schedules and ad hoc reports (15hr)
3.5. Developing schedules of inventory turnover
3.6. Preparing spreadsheets and ad hoc reports

Page 73 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
Learning Methods:
For none Reasonable Adjustment for Trainees with Disability (TWD)
impaired
trainees Low Vision Deaf Hard of hearing Physical impairment

Lecture-  Provide large print text  Assign sign language interpreter  Organize the class room  Organize the class room
discussion  Prepare the lecture in Audio/video  Arrange the class room seating seating arrangement to be seating arrangement to be
 Organize the class room seating arrangement to be conducive for eye to eye accessible to trainees accessible for wheelchairs
to be accessible to trainees contact  Speak loudly users.
 Write short notes on the black/white board  Make sure the luminosity of the  Ensure the attention of  Facilitate and support the
using large text light of class room is kept the trainees trainees who have severe
 Make sure the luminosity of the light of class  Introduce new and relevant  Present the lecture in impairments on their upper
room is kept vocabularies video format limbs to take note
 Use normal tone of voice  Use short and clear sentences  Ensure the attention of  Provide Orientation on the
 Encourage trainees to record the lecture in  Give emphasis on visual lecture the trainees physical feature of the work
audio format and ensure the attention of the shop
 Provide Orientation on the physical feature of trainees
the work shop  Avoid movement during lecture
 Summarize main points time
 Present the lecture in video
format
 Summarize main points
Demonstration  Conduct close follow up  use Sign language interpreter  Illustrate in clear & short  Facilitate and support the
 Use verbal description  Use video recorded material method trainees having severe upper
 Provide special attention in the process of  Ensure attention of the trainees  Use Video recorded limbs impairment to operate
guidance  Provide structured training material equipments/ machines
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to assist
 Prepare & use simulation  Use gesture the trainees  Conduct close follow up
 Provide tutorial support  provide tutorial support  Provide tutorial support
(if necessary) (if necessary) (if necessary

o Page 74 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Group  Facilitate the integration of trainees with  Use sign language interpreters  Facilitate the integration  Introduce the trainees with
discussion group members  Facilitate the integration of of trainees with group their peers
 Conduct close follow up trainees with group members members
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow up
member  Introduce the trainees with other  Introduce the trainees
 Brief the thematic issues of the work group member with other group member
 Inform the group
members to speak loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close follow up  Assign peer trainees
 Provide tutorial support if necessary guidance and guidance  Use additional nominal hours
 provide special attention in the process  Provide tutorial support if  Provide tutorial support if necessary
necessary if necessary
 provide special attention in the  provide special attention
process/practical training in the process/ practical
 Introduce new and relevant training
vocabularies
 prepare the assignment questions in large text  Use sign language interpreter  Provide briefing
Individual  Encourage the trainees to prepare and submit  Provide briefing /orientation on /orientation on the
assignment the assignment in large texts the assignment assignment
 Make available recorded assignment questions  Provide visual recorded material  Provide visual recorded
 Facilitate the trainees to prepare and submit material
the assignment in soft or hard copy

o Page 75 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
ASSESSMENT METHODS:
Interview  Use sign language interpreter  Speak loudly  Use written response as
 Ensure or conform whether the  Using sign language interpreter if an option for the trainees
proper communication was necessary having speech
conducted with the trainee challenges
through the service of the sign
language interpreter
 Use short and clear questioning
 Time extension
Written test  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using short sentences,  Use oral response as an
 Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for
necessary or False, matching and short and short answers if necessary. trainees having severe
 Prepare the exam in audio format answers upper limb impairment
 Assign human reader  Avoid essay writing  Time extension for
 (if necessary)  Time extension trainees having severe
 Time extension upper limb impairment
Demonstration/  Brief the instruction or provide  Use sign language interpreter  Provide activity based assessment  Provide activity based
Observation them in large text  Brief on the instruction of the  Brief on the instruction of the exam assessment
 Time extension exam  Use loud voice  Conduct close follow up
 Provide activity-based/ practical  Time extension  Time extension
assessment method
 Time extension

o Page 76 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 ASESSMENT CRITERIA:
LO.1 Process inventory purchase

 Purchase of inventory is recorded from appropriate documentation in subsidiary

ledger
 Periodic and perpetual records of inventory are maintained

LO.2 Record inventory flows

 Inventory flow assumptions are applied as appropriate

 Inventory is valued using appropriate valuation rules

LO.3 Reconcile inventory records to general ledgers

 All inventory records to the accounts are reconciled in accordance with
organization’s policies, procedures and practices

 Discrepancies are identified and adjusted according to organization’s policies,

procedures and practices

LO4. Prepare inventory schedules and ad hoc reports

 Schedules of inventory turnover and other procedures are developed and documented
 Spreadsheets and ad hoc reports reporting on inventory status are prepared as
required or requested

Page 77 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Annex: Resource Requirements
Module code: LSA ACF4 M10 0322
Module Title: Maintaining Inventory Records and valuation system
Item Category/Item Description/ Quantity Recommended Ratio
No. Specifications (Item: Trainee)
A. Learning Materials
1. TTLM prepared by the trainer 25 1:1
2. Reference Books

Financial accounting tools for Kimmel, Weydandt

2.1 5 1:5
business decision making & Kieso,1998
2.2. Accounting Warren,2009,23 Ed 5 1:5

B. Learning Facilities & Infrastructure

1. Lecture Room 7*8 m 1 1:25

2. Library 12*15 m 1 1:25
3. Simulation room 6*7 m 1 1:25
C. Consumable Materials
1. A4 Paper Double A 3 Desta 3:25
2. Marker White board 5 pack

5. Flip chart 585*810mm/25sheets 3

6. Duster White board 2 pcs

D. Tools and Equipments
4. Laptop Toshiba icore5 1 For trainer
5. Scientific Calculator Casio 25 1:1
6. LCD projector Epson 1 1:25
7. White Board Unit 1

Page 78 oof 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LEARNING MODULE 11 Logo of TVET Provider
TVET-PROGRAMME TITLE: Accounting and Finance Level IV
MODULE TITLE: Producing Job order and Process Costing System
MODULE CODE: LSA ACF4 M11 0322
NOMINAL DURATION: 150 Hours
MODULE DESCRIPTION: This module covers the competence required to comply with
organizational inventory procedures, reconcile inventory records to general ledgers, record
inventory flows, prepare schedules and produce ad hoc reports.
LEARNING OUTCOMES
At the end of the module the trainee will be able to:
LO1. Gather and record operating and cost data
LO2. Produce cost reports
LO3. Identify cost categories and nature
LO4. Apply cost allocation basis
LO5. Apply costing system
LO6. Implement Cost control reduction system
MODULE CONTENTS:
LO1. Gather and record operating and cost data (5hr)
1.1. Extracting data from established systems
1.2. Coding, classifying and checking the data
LO2. Produce cost reports (35hr)
2.1. Assigning costs to specified products and services
2.2. Reconciling the data
2.3. Seeking Cost information advice from sections of the organization
2.4. Making clear structure and format of budgets and reports
2.5. Identifying Variances against budget
2.6. Making error free reports
LO3. Identify cost categories and nature (20hr)
3.1. Basic concepts of cost accounting
3.2. Classification of costs
3.3. Behaviors of Cost
LO4. Apply cost allocation basis (40hr)
4.1. Methods for allocating costs

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 4.2. Applying concept of service department costs
4.3. Identifying general approach to allocate costs
4.4. Applying concept of joint cost to allocate product cost
4.5. Applying concept of activity-based costing
4.6. Identifying design of costing systems
4.7. Calculating activity-based costs for cost objects
LO5. Apply costing system (25hr)
5.1. Identifying and using Cost systems
5.2. Distinguishing process and job order costing
5.3. Identifying actual costing from normal costing
5.4. Identifying approaches to evaluate and implement
LO6. Implement Cost control reduction system (25hr)
6.1. Identifying deference between cost control and cost reduction
6.2. Applying techniques of cost reduction
6.3. Identifying areas of cost reduction
6.4. Performing methods of reduction in unit cost production
6.5. Performing methods of increasing productivity
6.6. Identifying effects of budgeting and standard costing

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
Learning Methods:
For none Reasonable Adjustment for Trainees with Disability (TWD)
impaired
trainees Low Vision Deaf Hard of hearing Physical impairment

Lecture-  Provide large print text  Assign sign language interpreter  Organize the class room  Organize the class room
discussion  Prepare the lecture in Audio/video  Arrange the class room seating seating arrangement to be seating arrangement to be
 Organize the class room seating arrangement to be conducive for eye to eye accessible to trainees accessible for wheelchairs
to be accessible to trainees contact  Speak loudly users.
 Write short notes on the black/white board  Make sure the luminosity of the  Ensure the attention of  Facilitate and support the
using large text light of class room is kept the trainees trainees who have severe
 Make sure the luminosity of the light of class  Introduce new and relevant  Present the lecture in impairments on their upper
room is kept vocabularies video format limbs to take note
 Use normal tone of voice  Use short and clear sentences  Ensure the attention of  Provide Orientation on the
 Encourage trainees to record the lecture in  Give emphasis on visual lecture the trainees physical feature of the work
audio format and ensure the attention of the shop
 Provide Orientation on the physical feature of trainees
the work shop  Avoid movement during lecture
 Summarize main points time
 Present the lecture in video
format
 Summarize main points
Demonstration  Conduct close follow up  use Sign language interpreter  Illustrate in clear & short  Facilitate and support the
 Use verbal description  Use video recorded material method trainees having severe upper
 Provide special attention in the process of  Ensure attention of the trainees  Use Video recorded limbs impairment to operate
guidance  Provide structured training material equipments/ machines
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to assist
 Prepare & use simulation  Use gesture the trainees  Conduct close follow up
 Provide tutorial support  provide tutorial support  Provide tutorial support
(if necessary) (if necessary) (if necessary

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Group  Facilitate the integration of trainees with  Use sign language interpreters  Facilitate the integration  Introduce the trainees with
discussion group members  Facilitate the integration of of trainees with group their peers
 Conduct close follow up trainees with group members members
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow up
member  Introduce the trainees with other  Introduce the trainees
 Brief the thematic issues of the work group member with other group member
 Inform the group
members to speak loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close follow up  Assign peer trainees
 Provide tutorial support if necessary guidance and guidance  Use additional nominal hours
 provide special attention in the process  Provide tutorial support if  Provide tutorial support if necessary
necessary if necessary
 provide special attention in the  provide special attention
process/practical training in the process/ practical
 Introduce new and relevant training
vocabularies
 prepare the assignment questions in large text  Use sign language interpreter  Provide briefing
Individual  Encourage the trainees to prepare and submit  Provide briefing /orientation on /orientation on the
assignment the assignment in large texts the assignment assignment
 Make available recorded assignment questions  Provide visual recorded material  Provide visual recorded
 Facilitate the trainees to prepare and submit material
the assignment in soft or hard copy

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
ASSESSMENT METHODS:
Interview  Use sign language interpreter  Speak loudly  Use written response as
 Ensure or conform whether the  Using sign language interpreter if an option for the trainees
proper communication was necessary having speech
conducted with the trainee challenges
through the service of the sign
language interpreter
 Use short and clear questioning
 Time extension
Written test  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using short sentences,  Use oral response as an
 Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for
necessary or False, matching and short and short answers if necessary. trainees having severe
 Prepare the exam in audio format answers upper limb impairment
 Assign human reader  Avoid essay writing  Time extension for
 (if necessary)  Time extension trainees having severe
 Time extension upper limb impairment
Demonstration/  Brief the instruction or provide  Use sign language interpreter  Provide activity based assessment  Provide activity based
Observation them in large text  Brief on the instruction of the  Brief on the instruction of the exam assessment
 Time extension exam  Use loud voice  Conduct close follow up
 Provide activity-based/ practical  Time extension  Time extension
assessment method
 Time extension

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 ASESSMENT CRITERIA:
LO.1 Gather and record operating and cost data

 Data is extracted from established systems

 Data is systematically coded, classified and checked for accuracy and reliability in
accordance with organizational policies and procedures
LO.2 Produce cost reports

 Costs are assigned to specified products and services

 Data is reconciled to ensure calculations are accurate and comply with organizational
procedures

 Cost information advice is sought from all sections of the organization when
formulating budgets

 Structure and format of budgets and reports are made clear and conformed to
management information requirements

 Variances are identified against budget

 Reports are made error free, comprehensive and complied with management
requirements and organizational practices
LO.3 Identify cost categories and nature
 Basic cost accounting concepts and their application are known and performed
 Classification of costs are identified
 Cost behaviors are identified
LO4. Apply cost allocation basis
 methods for allocating the central costs of an organization are identified
 The direct, step-down, and reciprocal allocation methods are applied to allocate
service department costs to user departments
 The general approach to allocate costs is identified to products or services
 Physical units and relative-sales-value methods are applied to allocate joint costs to
products
 Activity-based costing is applied to allocate costs to products or services.
 Steps involved in the design and implementation of activity-based costing systems are
identified.

 Activity-based costs for cost objects are calculated

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LO.5 Apply costing system

 Cost systems used to determine product costs are identified

 Process costing and job order costing are distinguished
 Actual costing is identified from normal costing
 Approaches are identified to evaluate and implement job and process costing systems
LO6. Implement Cost control reduction system
 The deference between cost control and cost reduction is identified
 Techniques of cost reduction are applied
 Areas of cost reduction are identified
 Reduction in unit cost production and increasing productivity methods are performed
to reduce costs
 Effects of budgeting and standard costing on cost control are identified.

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Annex: Resource Requirements
Module code: LSA ACF4 M11 0322
Module Title: Producing Job order and Process Costing System
Item Category/Item Description/ Quantity Recommended Ratio
No. Specifications (Item: Trainee)
A. Learning Materials
1. TTLM prepared by the trainer 25 1:1
2. Reference Books

Cost and management accounting W.M. Harper

2.1 5 1:5
V-1&2 –management accounting
Madhav V.
Horngen’s cost accounting:
2.2. Rajan;Srikant M. 5 1:5
Managerial emphasis
Datar,2021 17th ed.
B. Learning Facilities & Infrastructure

1. Lecture Room 7*8 m 1 1:25

2. Library 12*15 m 1 1:25
3. Simulation room 6*7 m 1 1:25
C. Consumable Materials
1. A4 Paper Double A 3 Desta 3:25
2. Marker White board 5 pack

5. Flip chart 585*810mm/25sheets 3

6. Duster White board 2 pcs

D. Tools and Equipments
8. Laptop Toshiba icore5 1 For trainer
9. Scientific Calculator Casio 25 1:1
10. LCD projector Epson 1 1:25
11. White Board Unit 1

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 LEARNING MODULE 12 Logo of TVET Provider
TVET-PROGRAMME TITLE: Accounting and Finance Level IV
MODULE TITLE: Providing Management Accounting Information
MODULE CODE: LSA ACF4 M12 0322
NOMINAL DURATION: 130 Hours
MODULE DESCRIPTION: This module covers the competence required to gather, record and
analyze operating and cost data, prepare budget reports and review costing systems integrity to
calculate and record the costs of products and services.
LEARNING OUTCOMES
At the end of the module the trainee will be able to:
LO1. Gather and record operating and cost data
LO2. Analyze data
LO3. Prepare budgeted reports
LO4. Review costing system integrity
MODULE CONTENTS:
LO1. Gather and record operating and cost data (20hr)
1.1. Identifying and establishing systems
1.2. Coding, classifying and checking
LO2. Analyze data (30hr)
2.1. Assigning costs to specified products, services and organizational units
2.2. Interpreting and supporting of revenues and costs
LO3. Prepare budgeted reports (60hr)
3.1. Seeking cost information advice
3.2. Structure and format of budgets and reports
3.3. Conforming Structure and format of budgets and reports to management
information
Requirements
3.4. Identifying and prioritizing variances against budget
3.5. Making reports error free
LO4. Review costing system integrity (20hr)
4.1. Analyzing the variance between actual and applied overheads costs

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 4.2. Using variance analysis

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
Learning Methods:
For none Reasonable Adjustment for Trainees with Disability (TWD)
impaired
trainees Low Vision Deaf Hard of hearing Physical impairment

Lecture-  Provide large print text  Assign sign language interpreter  Organize the class room  Organize the class room
discussion  Prepare the lecture in Audio/video  Arrange the class room seating seating arrangement to be seating arrangement to be
 Organize the class room seating arrangement to be conducive for eye to eye accessible to trainees accessible for wheelchairs
to be accessible to trainees contact  Speak loudly users.
 Write short notes on the black/white board  Make sure the luminosity of the  Ensure the attention of  Facilitate and support the
using large text light of class room is kept the trainees trainees who have severe
 Make sure the luminosity of the light of class  Introduce new and relevant  Present the lecture in impairments on their upper
room is kept vocabularies video format limbs to take note
 Use normal tone of voice  Use short and clear sentences  Ensure the attention of  Provide Orientation on the
 Encourage trainees to record the lecture in  Give emphasis on visual lecture the trainees physical feature of the work
audio format and ensure the attention of the shop
 Provide Orientation on the physical feature of trainees
the work shop  Avoid movement during lecture
 Summarize main points time
 Present the lecture in video
format
 Summarize main points
Demonstration  Conduct close follow up  use Sign language interpreter  Illustrate in clear & short  Facilitate and support the
 Use verbal description  Use video recorded material method trainees having severe upper
 Provide special attention in the process of  Ensure attention of the trainees  Use Video recorded limbs impairment to operate
guidance  Provide structured training material equipments/ machines
 facilitate the support of peer trainees  Show clear and short method  Ensure the attention of  Assign peer trainees to assist
 Prepare & use simulation  Use gesture the trainees  Conduct close follow up
 Provide tutorial support  provide tutorial support  Provide tutorial support
(if necessary) (if necessary) (if necessary

o Page 89 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Group  Facilitate the integration of trainees with  Use sign language interpreters  Facilitate the integration  Introduce the trainees with
discussion group members  Facilitate the integration of of trainees with group their peers
 Conduct close follow up trainees with group members members
 Introduce the trainees with other group  Conduct close follow up  Conduct close follow up
member  Introduce the trainees with other  Introduce the trainees
 Brief the thematic issues of the work group member with other group member
 Inform the group
members to speak loudly
Exercise  Conduct close follow up and guidance  Conduct close follow up and  Conduct close follow up  Assign peer trainees
 Provide tutorial support if necessary guidance and guidance  Use additional nominal hours
 provide special attention in the process  Provide tutorial support if  Provide tutorial support if necessary
necessary if necessary
 provide special attention in the  provide special attention
process/practical training in the process/ practical
 Introduce new and relevant training
vocabularies
 prepare the assignment questions in large text  Use sign language interpreter  Provide briefing
Individual  Encourage the trainees to prepare and submit  Provide briefing /orientation on /orientation on the
assignment the assignment in large texts the assignment assignment
 Make available recorded assignment questions  Provide visual recorded material  Provide visual recorded
 Facilitate the trainees to prepare and submit material
the assignment in soft or hard copy

o Page 90 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
ASSESSMENT METHODS:
Interview  Use sign language interpreter  Speak loudly  Use written response as
 Ensure or conform whether the  Using sign language interpreter if an option for the trainees
proper communication was necessary having speech
conducted with the trainee challenges
through the service of the sign
language interpreter
 Use short and clear questioning
 Time extension
Written test  Prepare the exam in large texts  Prepare the exam using short  Prepare the exam using short sentences,  Use oral response as an
 Use interview as an option if sentences, multiple choices, True multiple choices, true or false, matching option to give answer for
necessary or False, matching and short and short answers if necessary. trainees having severe
 Prepare the exam in audio format answers upper limb impairment
 Assign human reader  Avoid essay writing  Time extension for
 (if necessary)  Time extension trainees having severe
 Time extension upper limb impairment
Demonstration/  Brief the instruction or provide  Use sign language interpreter  Provide activity based assessment  Provide activity based
Observation them in large text  Brief on the instruction of the  Brief on the instruction of the exam assessment
 Time extension exam  Use loud voice  Conduct close follow up
 Provide activity-based/ practical  Time extension  Time extension
assessment method
 Time extension

o Page 91 of 98 Author/Copyright : Version - I

Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 ASESSMENT CRITERIA:
LO.1 Gather and record operating and cost data
 Systems are identified and established to generate data
 Data are systematically coded, classified and checked for accuracy and reliability in
accordance with organizational policies and procedures
LO.2 Analyze data

 Costs are assigned to specified products, services and organizational units and data is
reconciled to ensure calculations are accurate and comply with organizational procedures
 Interpretation of revenues and costs is supported by valid analysis and is consistent with
the organization's business performance objectives

LO.3 Prepare budgeted reports

 Cost information advice is sought from all sections of the organization when formulating
budgets
 Structure and format of budgets and reports are made clear and conformed to
management information requirements
 Variances against budget are identified and prioritized for review and decision making
 Reports are made error free, comprehensive and complied with management
requirements and organizational practices
LO.4 Review costing system integrity

 The variance between actual and applied overheads costs is analyzed

 Variance analysis is used to review the effectiveness of the cost assignment process

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Annex: Resource Requirements
Module code: LSA ACF4 M12 0322
Module Title: Providing Management Accounting Information
Item Category/Item Description/ Quantity Recommended Ratio
No. Specifications (Item: Trainee)
A. Learning Materials
1. TTLM prepared by the trainer 25 1:1
2. Reference Books

Garrison, Noreen &

2.1 Managerial accounting 5 1:5
Brewer 2021,17th ed.
Cost and management accounting W.M. Harper
2.2. 5 1:5
V-1&2 –management accounting
B. Learning Facilities & Infrastructure

1. Lecture Room 7*8 m 1 1:25

2. Library 12*15 m 1 1:25
3. Simulation room 6*7 m 1 1:25
C. Consumable Materials
1. A4 Paper Double A 2 Desta 2:25
2. Marker White board 5 pack

5. Flip chart 585*810mm/25sheets 5

6. Duster White board 3 pcs

D. Tools and Equipments
12. Laptop Toshiba icore5 1 For trainer
13. Scientific Calculator Casio 25 1:1
14. LCD projector Epson 1 1:25
15. White Board Unit 1

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 Acknowledgement
The Ministry of Labor and Skills wishes to thank and appreciation for the trainers who donated
their effort and time to develop this outcome based curriculum for the TVET Program
Accounting and Finance Level IV.

We also thank all regional Labor and Skill/TVET Bureaus, Ministry of labor and skills
coordinators, all instructors who developed this curriculum for active facilitation of this
curriculum development.

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV
 The trainers who developed the curriculum
N Name Qualificati Educational Regio College Mobile E-mail
o on background n number
1 Nigussie Berhanu Tolera MSc Accounting & A.A. Nefas Silk 0912474301 [email protected]
Finance Polytechnic College
2 Aynabeba Zewdie MA Vocational Education Oromi Sebeta Polytechnic 0911724881 Aynabebazewdie81@gm
Yeshaneh Management a College ail.com
3 Ashenafi Dembel MA Educational Jigjiga Jigjiga Polytechnic 0912070390 [email protected]
Shimbeka Leadership and College m
Management
4 Negash Aragaw Mergia MA Accounting & Oromi Adama Polytechnic 0911995130 negasharagaw28@gmail.
Finance a College com

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Accounting and Finance
Ministry of Labor and Skills March, 2022
Level- IV