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RIsk ManagementDeskripsi lengkap
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Draft constitution filed by House Speaker Gloria Macapagal Arroyo and other lawmakers.
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Draft constitution filed by House Speaker Gloria Macapagal Arroyo and other lawmakers.
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This booklet contains Previous Years Papers of NCO LEVEL-1 Exam. It is now also Available at Vibrant Academy Mobile App. Please Download & Register from Google Play Store (https://goo.gl/vEEMNJ (An...
This booklet contains Previous Years Papers of NSO LEVEL-1 Exam. It is now also Available at Vibrant Academy Mobile App. Please Download & Register from Google Play Store (https://goo.gl/vEEMNJ (An...
USCTESDA Training and Assessment Center
Title of Activity
:
A Proposed Review Program for CAT Level 1 Examinations
Objectives : the Essentials of
1) To provide candidates with a comprehensive review on Bookkeeping; 2) To prepare the candidates to take the CAT Level 1
Examinations. Duration
:
5 days (Monday – Friday)
Time Schedule
:
6:00 – 9:00 P.M.
Venue
:
Review Fee
:
Max. # of Reviewees:
IRC P1,000 50 Topics
Day 1
Module 1 (Review of Bookkeepi ng Skills)
1) Basic principles of double entry accounting 2) Nature and accounting of a merchandising business and how it differs from a service business 3) Analysis and recording of transactions in the accounts such as purchases and sales 4) Preparation of chart of accounts for a merchandising and service business
5) Use of T accounts to analyze transactions into debit and credit parts
6) Preparation of trial balance and learn its purpose 7) Understanding matching concept as it relates to and supports the accrual basis of accounting
Module 2 (Special Journals)
1) Recording of transactions using sales journal, cash receipts, purchases journal, cash payments journal and general journal
2) Use of voucher system to control expenditures, preparation of a voucher and recording in voucher register
Name of Reviewer
3) Use of check register and payment process of the voucher system
4) Use of combination journal especially for service enterprises
Day 2
Module 3 (Completin g the Accounting Cycle)
1) Adjusting journal entries that will update the matching process
2) The use of worksheet as a useful device for collecting and summarizing data 3) Preparation of the adjusting and closing entries from a worksheet 4) The adjusting and closing entries 5) Preparation of a post-closing trial balance 6) Finalizing the multi-step and singlestep income statement, statement of owner's equity
7) Balance sheet for a merchandising and service business
Day 4
Module 4 (Constructi ve Accounting )
1) Establishing of Internal Controls to safeguard assets most specially Cash
2) Performing Bank Reconciliation
3) Single entry bookkeeping systems
4) Reconstruction of Incomplete records
5) Conversion of Cash -basis to accrual Accounting
6) Correction of Errors 7) Analysis and Interpretation of Financial Statements
Day 5
COMPREHENSIVE EXAM
Financial Budget for the Proposed 5-day Review Program
Budgeted Income (P1,000 review fee x 50 max # of attendees) P 50,000.00 (100%) Budgeted Expenses Reviewers’ Honorarium ( 15 hrs X P600 per hour) P 9,000.00 Supplies and Materials (P250 x 50) Use of Venue and Facilities (P500/hr x 15 hrs) Miscellaneous (coffee, water, snacks for for the reviewers for 5 days)
12,500.00 7,500.00 1,000.00
Total (60%) P
Excess ( To USC-TESDA Training and Assessment Center Trust Fund) 20,000.00 (40%) ==============