CODE NO.
500311109 500311110 500311111 500311112 500311113 500311114
HCS315202 HCS311201 HCS913201 HCS913202
HCS412301
HCS412302 HCS412303 HCS412304
HCS412305
BASIC COMPETENCIES
Lead workplace communication Lead small team Develop and practice negotiation skills Solve prolems related to work activities %se mat&ematical concepts and tec&ni'ues %se relevant tec&nologies
MODULE TITLE
Leading workplace Leading small team Developing and pra !denti"#ing$ determi %sing mat&ematical %sing relevant tec&
COMMON COMPETENCIES
(ppl# 'ualit# standards )er"orm computer operations *aintain an e/ective relations&ip wit& clients and customers *anage own per"ormance
(ppl#ing 'ualit# sta )er"orming comput *aintaining client r *anaging own per"
CORE COMPETENCIES
+ournali,e transactions
)ost transactions )repare trial alance )repare -nancial reports
.eview internal control s#stem
+ournali,ing transac +ournali,ing transac +ournali,ing transac )osting transactions )reparing trial alan )reparing -nancial r )reparing -nancial r )reparing -nancial r .eviewing internal c
ommunication
ticing negotiation skills ing "undamental cause o" prolem concepts and tec&ni'ues ologies
dards r operations
lations rmance
ions "or single proprietors&ip ions "or partners&ip ions "or corporation ce eports "or single proprietors&ip eports "or partners&ip eports "or corporation ontrol s#stem
%! C*)C *D%L !L
PREPARE TRIAL BALANCE
*D%L DSC.!).
&is module covers t&e knowledge6 skills6 and attitude
*!(L D%.(!
18 &ours
PREPARING TRIAL BALANCE
S%**(. L(.! %C*S %pon completion o" t&is module t&e students$ trainees will e ale to: L17
List account titles and trans"er alances "rom t&e ledger
L27
Summari,e trial alance
s in preparing trial alance "or all t#pes o" usiness organi,ations7
LO1.
LIST ACCOUNT TITLES & TRANSFER BALANCES FROM THE LEDGER
(SSSS* C.!.!(: 1 (sset6 liailit#6 and e'uit# account titles are listed in accordance wit& C&art 2 !ncome and e;pense account titles are listed in accordance wit& C&art o" (c CS: Listing o" (ccount itles?;000D? rans"er o"
Calculator?;000D? )encil?;000D? @orks&eet?;000D?
00D? .uler *HDL!S: roup discussion?;000D? Lecture?; 000D? !nteraction )ractical e;ercises (SSSS* *HDS: @ritten test?;000D? )ractical$per"ormance test LO2.
SUMMARIZE TRIAL BALANCE
(SSSS* C.!.!(: 1 Deit columns and Credit columns are totaled wit& 100= accurac# 2 otal Deit > Credit columns are c&ecked > s&ould e e'ual7 CS: (dding Deit > Credit Columns?;000D? C&ecking otals o" Deit > Credit Columns CD!!S: &e students$trainees must e provided wit& t&e "ollowing:
? raser?;000D? ?;000D?
)aper )encil @orks&eet
*HDL!S roup discussion?;000D? Lecture?;000D? !nteraction )ractical e;ercises (SSSS* *HDS @ritten test?;000D? ?;000D? )ractical$per"ormance test
o" (ccounts counts
LEARNING EXPERIENCE
LEARNING OUTCOME NO. 3 PREPARE TRIAL BALANCE
Learni ngActi vi t i es
Speci alI nst ructi ons
I nf or mat i onSheet___ __ __ PREPARE TRI AL BALANCE Learni ngObj ecti ves: Af t e rr e adi ngt hi sI NFORMATI ON SHEET,YOU MUSTbeabl et o: Listing o" account titles 1 rans"er o" alances 2
TABLE OF SPECIFIC
Obj ect i ves/Cont entar ea/Topi cs
Li st i ngofAccountTi t l es_x000D_
Tr ansf e rofBal ance s
TOTAL
Knowl edge
TIONS
#ofi t ems/ Compr ehensi on
Appl i cat i on % oft est
SLACHCB !D!!C(!: !D! H LL@! !*S <(SD !.*(! SH 1 A list and total of all the debit and credit accounts for an entity for a given period – usu 2 @&at does a trial alance ensure 3 rial alance column w&ere (ssets are placed7 4 Column w&ere negative alance o" liailit# is placed7 5 e;t step in t&e accounting process a"ter rial alance7
7 lly a month.
(S@. B 1 rial alance 2 Deits e'uals t&e credits 3 Deit 4 Credit 5 )reparation o" inancial Statements
