HARMONYCOLLEGE

KILINTO CAMPUS
Teacher’s guide for Accounting and
Finance
LEVEL – II
Based on December, 2021 (V- I)
Occupational standard (OS)

September, 2022
Addis Ababa, Ethiopia

1|Page
 Introduction
This Teacher’s Guide is developed to assist you in delivering the Accounting and Finance level
II training program. It is usually designed as a resource to support the learning activity.
Accounting and Finance level II training program is developed to equip the trainees with the
required competences in Use Business Technology and equipment ,Process Customer Accounts
and Transactions Develop Understanding of the Ethiopian Financial System and Markets
Develop Understanding of Taxation Prepare and Use a Personal Budget and Savings Plan
Develop Understanding of Debt and Consumer Credit Apply Business Communication in the
work place Produce, Record & Maintain Business Documents Apply 5S Procedures
and Entrepreneurship and Employability skill - I
This teacher’s guide covers all the Accounting and Finance level II and it will assist you in
delivering the said program and achieving its learning objectives and outcomes. It also provides
information in the organization of the learning guides and assessment packets. The learning
guides are aid to the trainees by telling them what need to do, when and how to do it and the
expectations once the learning activities are completed. While the assessment packet guide you
in developing the tools or instruments to measure trainee’s overall achievement of the stated
competence. Thus it is important for you to understand the occupation and the mechanics.

Code of Unit of Code of Learning

Unit of Competence Learning Modules
Competence Modules
LSA ACF2 01 1221 Use Business Technology and LSA ACF2 M01 1221 Use Business Technology an
equipment equipment
LSA ACF2 02 1221 Process Customer Accounts LSA ACF2 M02 1221 Process Customer Accounts

2|Page
 and Transactions Transactions
LSA ACF2 03 1221 Develop Understanding of the LSA ACF2 M03 1221 Develop Understanding of t
Ethiopian Financial System Ethiopian Financial System
and Markets Markets

LSA ACF2 04 1221 Develop Understanding of LSA ACF2 M04 1221 Develop Understanding of
Taxation Taxation
LSA ACF2 05 1221 Prepare and Use a Personal LSA ACF2 M05 1221 Prepare and Use a Personal
Budget and Savings Plan Budget and Savings Plan
LSA ACF2 06 1221 Develop Understanding of LSA ACF2 M06 1221 Develop Understanding of D
Debt and Consumer Credit and Consumer Credit
LSA ACF2 07 1221 Apply Business LSA ACF2 M07 1221 Apply Business
1 Communication in the work 1 Communication in the work
place place
LSA ACF2 08 1221 Produce, Record & Maintain LSA ACF2 M08 1221 Produce, Record & Maintain
Business Documents Business Documents
LSA ACF2 09 1221 Apply 5S Procedures LSA ACF2 M09 1221 Apply 5S Procedures

Assessment Criteria
Unit of Competence Use Business Technology and equipment
Module Title Use Business Technology and equipment

3|Page
 LO 1 Select and use technology

Session Plan-1 (M01-LO1)

Assessment Criteria  Appropriate technology and software applications are selected to
achieve the requirements of the task
 Workspace, furniture and equipment are adjusted to suit user
ergonomic
Use Business Technology requirements
and equipment
Unit of Competency:  Technology is used according to organizational requirements and
Module Title: in a way
Use Business Technology andwhich promotes a safe work environment
equipment
LO_1: Select and use technology
Session Objectives: LO 2 At the end ofProcess and organize
this session data
the trainees would be able to:-
Assessment CriteriaIdentified, checked
 Files and
and recordsInformation
recorded are identified,
from opened, generated or amended
documents
according to task and organizational requirements
establish accuracy and completeness Supporting documentation
 Input devices are operated according to organizational requirements
ensure authorization
 Databyisappropriate personnel Supporting
stored appropriately documentation
and exit applications without damage to
Con. C.hrs Content or loss of, data Method Activity Aids
 Manuals, training booklets and/or online help or help-desks are used
&Materials
to overcome basic difficulties with applications
white board,
 Overview of contents of units of Lecture, Trainee must white board
LO 3 Maintain technology
Introduction competence Demonstration listen trainer marker,
Assessment Criteria
30min  Used technology consumables are identified and replacedinformation
Participate in
accordance with manufacturer's instructions and organizational
sheet,
requirements
LCD projector,
 Routine maintenance is carried out and/or arranged to ensure
equipment is maintained in accordance with manufacturer's TTLM
Body 1hrs. instructions and organizational requirements
 Discussion, Trainee white board,
Information from documents is
 Equipment faults are identified accurately and
 Lecture, action is
Participate takenwhite
from in board
identified, checked and recorded
accordance with manufacturer's instructions or report fault to designated
 Demonstrati discussion marker,
person
Supporting documentation is
on , Trainee to do information
examined to establish accuracy
 project Reading sheet,
and completeness and to ensure
Assignment LCD projector,
authorization by appropriate
And Learning TTLM
personnel
activities
and try to do the
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous Interview, At end of the Assessment
4|Page assessment( test, group work, Write exam, lesson the package
etc….) demonstration at work demonstration trainee must to
place and assignment submit
Learning Active
 Session Plan-2 (M01-LO2)
Unit of Competency: Use Business Technology and equipment
Module Title: Use Business Technology and equipment
Lo.2 Process and organize data
Session Objectives: At the end of this session the trainees would be able to:-
Accurately entered and balanced Deposits and withdrawals according to organizational
procedures
reconciled Banking documentation with organization’s financial records
Checked, processed and recorded Petty cash claims and vouchers
Balanced the petty cash book
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 2hrs.  Discussion, Trainee white board,
Deposits and withdrawals are
 Lecture, Participate from white board
accurately entered and balanced
 Demonstrati discussion marker,
according to organizational
on , Trainee to do information
procedures
 project Reading sheet,
Banking documentation is
Assignment LCD projector,
reconciled with organization’s
And Learning TTLM
financial records
activities
Petty cash claims and vouchers are and try to do the
checked, processed and recorded Case study on
and the petty cash book is your TTLM
balanced according to
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment

5|Page
 test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-3 (M01-LO3)

Unit of Competency: Use Business Technology and equipment
Module Title: Use Business Technology and equipment
Lo.3 Maintain technology
Session Objectives: At the end of this session the trainees would be able to:-

prepared Invoices accordance with organizational procedures

checked Invoices against source documents for accuracy and any errors corrected

Filed all invoices and related documents for auditing purposes

Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 1hrs.  Discussion, Trainee white board,
Invoices are prepared in
 Lecture, Participate from white board
accordance with organizational
 Demonstrati discussion marker,
procedures
on , Trainee to do information
Invoices are checked against
 project Reading sheet,
source documents for accuracy and
Assignment LCD projector,
any errors corrected
And Learning TTLM
All invoices and related documents activities
are filed for auditing purposes and try to do the
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM

6|Page
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Assessment Criteria
Unit of Competence Produce, Record & Maintain Business Documents
Module Title Produce, Record & Maintain Business Documents
LO 1 Select and prepare resources
Assessment Criteria  Appropriate technology and software applications are selected and
used to produce required business documents
 Layout and style of publication are selected according to
information and organizational requirements
 Document design is ensured to be consistent with company and/or
client requirements, using basic design principles
 Format and style are discussed and clarified with person requesting
document/publication

LO 2 Design document
Assessment Criteria  Files and records are identified, opened and generated according to
task and organizational requirements
 Document is designed to ensure efficient entry of information and
to maximize the presentation and appearance of information
 A range of functions are used to ensure consistency of design and
layout
 Input devices are operated within designated requirements

LO 3 Produce document
Assessment Criteria  Document production is completed within designated time lines
according to organizational requirements
 Document produced is checked to ensure it meets task requirements
for style and layout
 Document is stored appropriately and document is saved to avoid
loss of data

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  Manuals, training booklets and/or help-desks are used to overcome
basic difficulties with document design and production
 Monies owing that constitute breaches of organization credit policy are
acted in accordance with organization policy and procedures

LO 4 Finalize document
Assessment Criteria  Document is proofread for readability, accuracy and consistency in
language, style and layout prior to final output
 Any modifications to document are made to meet requirements
 Document is named and stored in accordance with organizational
requirements and exit the application without data loss/ damage
 Document is printed and presented according to requirements LO5.
Identify own role and responsibility within team

LO 5 Collate business records

Assessment Criteria  Identify individual records or information which should be
incorporated into business or records system according to
organizational criteria
 Records are sorted in accordance with workplace requirements
 Adhere to security and access requirements in accordance with
organizational procedures

LO 6 Remit payments to creditors

Assessment Criteria  Control information is identified and recorded for describing
new records to be incorporated into business or records system
 Control information describing movement or use of records is
updated within business or records system
 Control information in business or records system is accurately
recorded and updated
 Records of completed business activities are identified and
removed from current system for disposal

LO 7 Prepare reports from the business or records system

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 Session Plan-1 (M02-LO1)
Unit of Competency: Produce, Record & Maintain Business Documents
Assessment Criteria
Module Title:  Requests
Produce, Record & Maintain Business for reports are interpreted and the content and
Documents
frequency sought are clarified, where necessary
Lo.1 Select and prepare resources
 Reports are prepared from business or records system in
Session Objectives: accordance
At the end of this session the withbeinstructions
trainees would able to:- or request
 Reports are prepared in accordance with organizational security
Checked accuracy, consistency and thoroughness receipts entered into accounts receivable
and access procedure
Identified and accurately recorded for Incorrect entries according to type and source of receipt
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 1hrs.  Discussion, Trainee white board,
Receipts entered into accounts
 Lecture, Participate from white board
receivable system are checked for
 Demonstrati discussion marker,
accuracy, consistency and
on , Trainee to do information
thoroughness
 project Reading sheet,
Incorrect entries are identified and
Assignment LCD projector,
accurately recorded according to
And Learning TTLM
type and source of receipt
activities
and try to do the
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

9|Page
 Session Plan-2 (M02-LO2)
Unit of Competency: Produce, Record & Maintain Business Documents
Module Title: Produce, Record & Maintain Business Documents
Lo.2 Design document
Session Objectives: At the end of this session the trainees would be able to:-
Reviewed Debtors ledger regularly
Completed and Reporting procedures and appropriate documentation for bad and doubtful
debts
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction
competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 1hrs.  Discussion, Trainee white board,
Debtors ledger is regularly
 Lecture, Participate from white board
reviewed in accordance with
 Demonstrati discussion marker,
organization policy and guidelines
on , Trainee to do information
to identify outstanding monies and
 project Reading sheet,
further information, if required,
Assignment LCD projector,
sought from relevant sources
And Learning TTLM
Reporting procedures and
activities
appropriate documentation for bad
and try to do the
and doubtful debts are completed
Case study on
in accordance with organization
your TTLM
policy and guidelines
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion
Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package

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 demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-3 (M02-LO3)

Unit of Competency: Produce, Record & Maintain Business Documents
Module Title: Produce, Record & Maintain Business Documents
Lo.3 Produce document
Session Objectives: At the end of this session the trainees would be able to:-
Identified Clients in default of trading terms

Acted Monies owing that constitute breaches of organization credit policy

Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 1hrs.  Discussion, Trainee white board,
Clients in default of trading terms
 Lecture, Participate from white board
are correctly identified according
 Demonstrati discussion marker,
to organization operating
on , Trainee to do information
procedures and contacted promptly
 project Reading sheet,
and courteously to make
Assignment LCD projector,
satisfactory arrangements to pay
And Learning TTLM
monies outstanding
activities
Monies owing that constitute
and try to do the
breaches of organization credit
Case study on
policy are acted in accordance with
your TTLM
organization policy and procedures
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment

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 test, group work, etc….) lesson the package
demonstration at work place and Write exam, trainee must to
assignment demonstration submit
Learning Active

Session Plan-4 (M02-LO4)

Unit of Competency: Produce, Record & Maintain Business Documents
Module Title: Produce, Record & Maintain Business Documents
Lo.4 Finalize document
Session Objectives: At the end of this session the trainees would be able to:-
Prepared and distributed Reports document accounts receivable, debt recovery type, cause and
recovery plan to supervisors, managers and other relevant parties
Filed Documentation promptly
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 1hrs.  Discussion, Trainee white board,
Reports are prepared which
 Lecture, Participate from white board
document accounts receivable,
 Demonstrati discussion marker,
debt recovery type, cause and
on , Trainee to do information
recovery plan and distributed to
 project Reading sheet,
supervisors, managers and other
Assignment LCD projector,
relevant parties
And Learning TTLM
Documentation is filed promptly in
activities
accordance with organization
and try to do the
policy and procedures
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from

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 Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-5 (M02-LO5)

Unit of Competency: Produce, Record & Maintain Business Documents
Module Title: Produce, Record & Maintain Business Documents
Lo.5 Collate business records
Session Objectives: At the end of this session the trainees would be able to:-
Identified, investigated and rectified Invoice discrepancies
Encoded and recorded correctly invoices
Authorization for payment is requested from appropriate personnel
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 1hrs.  Discussion, Trainee white board,
Invoice discrepancies are
 Lecture, Participate from white board
identified, investigated and
 Demonstrati discussion marker,
rectified and invoices encoded and
on , Trainee to do information
recorded correctly
 project Reading sheet,
Authorization for payment is
Assignment LCD projector,
requested from appropriate
And Learning TTLM
personnel
activities

13 | P a g e
 and try to do the
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-6 (M02-LO6)

Unit of Competency: Produce, Record & Maintain Business Documents
Module Title: Produce, Record & Maintain Business Documents
Lo.6 Update business or records system
Session Objectives: At the end of this session the trainees would be able to:-

Drawn up and authorized cheque requisition correctly

Debited correct account timely manner

Prepared creditors payments

Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 1hrs.  Discussion, Trainee white board,
Cheque requisition is correctly
 Lecture, Participate from white board
drawn up and authorized and the
 Demonstrati discussion marker,
correct general ledger to be drawn

14 | P a g e
 on , Trainee to do information
against identified
 project Reading sheet,
Correct account is debited in a
Assignment LCD projector,
timely manner and in accordance
And Learning TTLM
with legislative and compliance
activities
requirements
and try to do the
Creditors payments are prepared in Case study on
an accurate manner your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-7 (M02-LO7)

Unit of Competency: Produce, Record & Maintain Business Documents
Module Title: Produce, Record & Maintain Business Documents
Lo.7 Prepare reports from the business or records system
Session Objectives: At the end of this session the trainees would be able to:-

Collected and entered data spreadsheet giving details of creditors

Sought statements of outstanding balances from suppliers

Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 1hrs.  Discussion, Trainee white board,
Data is collected and entered onto

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  Lecture, Participate from white board
spreadsheet giving details of
 Demonstrati discussion marker,
creditors and amounts paid and a
on , Trainee to do information
report prepared for ratification by
 project Reading sheet,
appropriate management
Assignment LCD projector,
Statements of outstanding balances
And Learning TTLM
are sought from suppliers where
activities
required and balances outstanding
and try to do the
are reconciled to invoices received
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

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 Assessment Criteria
Unit of Competence Applying 5S procedures
Module Title Applying 5S procedures
LO 1 Prepare for work
Assessment Criteria  Work instructions are used to determine job requirements,
including method, material and equipment.
 Job specifications are read and interpreted following working
manual.
 OHS requirements, including dust and fume collection,
breathing apparatus and eye and ear personal protection needs
are observed throughout the work.
 Tools and equipment are prepared and used to implement 5S.
 Safety equipment and tools are identified and checked for safe
and effective operation.
 Kaizen Board (Visual Management Board) is prepared and used
in harmony with different workplace contexts

LO 2 Sort items
Assessment Criteria  Preparing plan
 Performing Cleaning activities
 Identifying items in the workplace
 Using Red tag strategy for unnecessary items
 Evaluating and placing unnecessary items
 Recording and quantifying necessary items
 Reporting performance results
 checking necessary items

LO 3 Set all items in order.

Assessment Criteria  Plan is prepared to implement set in order activities.
 General cleaning activities are performed.
 Location/Layout, storage and indication methods for items are
decided.
 Necessary tools and equipment are prepared and used for
setting in order activities.
 Items are placed in their assigned locations.
 After use, the items are immediately returned to their assigned

17 | P a g e
 locations.
 Performance results are reported using appropriate formats
 Each item is regularly checked in its assigned location and order
LO 4 Perform shine activities
Assessment Criteria  Plan is prepared to implement shine activities.
 Necessary tools and equipment are prepared and used for
shinning activities.
 Shine activity is implemented using appropriate procedures.
 Performance results are reported using appropriate formats.
 Regular shining activities are conducted.

LO 5 Standardize 5S
Assessment Criteria  Plan is prepared and used to standardize 5S activities.
 Tools and techniques to standardize 5S are prepared and
implemented based on relevant procedures.
 Checklists are followed for standardize activities and reported
to relevant personnel.
 The workplace is kept to the specified standard.
 Problems are avoided by standardizing activities.

Session Plan-1 (M03-LO1)

Unit of Competency: Applying 5S procedures

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Module Title: Applying 5S procedures
Lo.1 Prepare for work
Session Objectives: At the end of this session the trainees would be able to:-
Obtained and verified input data relevant for workplace calculations
Determined and confirmed outcomes calculations from task specifications
Acquired relevant resources and equipment to perform the calculations effectively
Developed simple spreadsheets to perform calculations
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Input data is obtained and verified
 Lecture, Participate from white board
as relevant for workplace
 Demonstrati discussion marker,
calculations
on , Trainee to do information
Outcomes of calculations are
 project Reading sheet,
determined and confirmed from
Assignment LCD projector,
task specifications
And Learning TTLM
Relevant resources and equipment activities
are acquired to perform the and try to do the
calculations effectively Case study on

Simple spreadsheets are developed your TTLM

where necessary to perform

calculations that may be repeated
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit

19 | P a g e
 Learning Active

Session Plan-2 (M03-LO2)

Unit of Competency: Applying 5S procedures
Module Title: Applying 5S procedures
Lo.2 Sort items
Session Objectives: At the end of this session the trainees would be able to:-
Obtained and verified input data relevant for workplace calculations
Determined and confirmed outcomes calculations from task specifications
Acquired relevant resources and equipment to perform the calculations effectively
Developed simple spreadsheets to perform calculations
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Input data is obtained and verified
 Lecture, Participate from white board
as relevant for workplace
 Demonstrati discussion marker,
calculations
on , Trainee to do information
Outcomes of calculations are
 project Reading sheet,
determined and confirmed from
Assignment LCD projector,
task specifications
And Learning TTLM
Relevant resources and equipment activities
are acquired to perform the and try to do the
calculations effectively Case study on

Simple spreadsheets are developed your TTLM

where necessary to perform

calculations that may be repeated
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment

20 | P a g e
 test, group work, etc….) lesson the package
demonstration at work place and Write exam, trainee must to
assignment demonstration submit
Learning Active

Session Plan-3 (M03-LO3)

Unit of Competency: Applying 5S procedures
Module Title: Applying 5S procedures
Lo.3 Set workplace in order
Session Objectives: At the end of this session the trainees would be able to:-
Checked results to ensure the calculations are accurate
Recorded calculation results industry standards and enterprise requirements
Filed calculation worksheets are stored or electronically for future use
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Results are checked to ensure the
 Lecture, Participate from white board
calculations are accurate, meet the
 Demonstrati discussion marker,
required outcomes with common
on , Trainee to do information
computational errors recognized
 project Reading sheet,
and corrected where required
Assignment LCD projector,
Calculation results are recorded to
And Learning TTLM
industry standards and enterprise
activities
requirements
and try to do the
Calculation worksheets are stored Case study on
or electronically filed for future your TTLM
use
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion

21 | P a g e
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-4 (M03-LO4)

Unit of Competency: Applying 5S procedures
Module Title: Applying 5S procedures
Lo.4 Perform shine activities
Session Objectives: At the end of this session the trainees would be able to:-
Checked results to ensure the calculations are accurate
Recorded calculation results industry standards and enterprise requirements
Filed calculation worksheets are stored or electronically for future use
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Results are checked to ensure the
 Lecture, Participate from white board
calculations are accurate, meet the
 Demonstrati discussion marker,
required outcomes with common
on , Trainee to do information
computational errors recognized
 project Reading sheet,
and corrected where required
Assignment LCD projector,
Calculation results are recorded to
And Learning TTLM
industry standards and enterprise
activities
requirements
and try to do the
Calculation worksheets are stored Case study on
or electronically filed for future your TTLM
use
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from

22 | P a g e
 Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-5 (M03-LO5)

Unit of Competency: Applying 5S procedures
Module Title: Applying 5S procedures
Lo.5 Standardize 5S
Session Objectives: At the end of this session the trainees would be able to:-
Checked results to ensure the calculations are accurate
Recorded calculation results industry standards and enterprise requirements
Filed calculation worksheets are stored or electronically for future use
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Results are checked to ensure the
 Lecture, Participate from white board
calculations are accurate, meet the
 Demonstrati discussion marker,
required outcomes with common
on , Trainee to do information
computational errors recognized
 project Reading sheet,
and corrected where required
Assignment LCD projector,
Calculation results are recorded to
And Learning TTLM
industry standards and enterprise
activities
requirements
and try to do the
Calculation worksheets are stored Case study on
or electronically filed for future your TTLM
use
Summary 30min  Review the lesson Discussion, Trainee TTLM

23 | P a g e
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-6 (M03-LO6)

Unit of Competency: Applying 5S procedures
Module Title: Applying 5S procedures
Lo.6 Sustain 5S system
Session Objectives: At the end of this session the trainees would be able to:-
Checked results to ensure the calculations are accurate
Recorded calculation results industry standards and enterprise requirements
Filed calculation worksheets are stored or electronically for future use
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Results are checked to ensure the
 Lecture, Participate from white board
calculations are accurate, meet the
 Demonstrati discussion marker,
required outcomes with common
on , Trainee to do information
computational errors recognized
 project Reading sheet,
and corrected where required
Assignment LCD projector,
Calculation results are recorded to
And Learning TTLM
industry standards and enterprise
activities
requirements
and try to do the
Calculation worksheets are stored Case study on
or electronically filed for future your TTLM
use

24 | P a g e
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Assessment Criteria
Unit of Competence Applying Business Communication in the work place

Module Title Applying Business Communication in the work place

LO 1 Obtain and convey workplace information

Assessment Criteria  Specific and relevant information is accessed from appropriate

sources
 Effective questioning , active listening and speaking skills are
used to gather and convey information
 Appropriate medium is used to transfer information and ideas
 Appropriate non- verbal communication is used
 Appropriate lines of communication with supervisors and
colleagues are identified and followed
 Defined workplace procedures for the location and storage of
information are used
 Personal interaction is carried out clearly and concisely

LO 2 Participate in workplace meetings and discussions

Assessment Criteria  Team meetings are attended on time

 Own opinions are clearly expressed and those of others are
listened to without interruption
 Meeting inputs are consistent with the meeting purpose and
established protocols
 Workplace interactions are conducted in a courteous manner

25 | P a g e
  Questions about simple routine workplace procedures and
matters concerning working conditions of employment are
asked and responded to Meetings outcomes are interpreted
and implemented
LO 3 Complete relevant work related documents

Assessment Criteria  Range of forms relating to conditions of employment are

completed accurately and legibly
 Workplace data is recorded on standard workplace forms and
documents
 Basic mathematical processes are used for routine calculations
 Errors in recording information on forms/ documents are
identified and properly acted upon
 Reporting requirements to supervisor are completed according to
organizational guidelines
LO 4 Describe team role and scope

Assessment Criteria  The role and objective of the team are identified from available
sources of information
 Team parameters, reporting relationships and responsibilities are
identified from team discussions and appropriate external
sources
LO 5 Identify own role and responsibility within team

Assessment Criteria  Roles and responsibility of other team members are identified
and recognized
 Reporting relationships within team and external to team are
identified
LO 6 Work as a team member

Assessment Criteria  Effective and appropriate forms of communications used and

interactions undertaken with team members who contribute to
known team activities and objectives
 Effective and appropriate contributions are made to complement
team activities and objectives, based on individual skills and
competencies and workplace context
 Protocols are observed in reporting using standard operating
procedures
 Contribute to the development of team work plans based on an
understanding of team’s role and objectives and individual

26 | P a g e
 competencies of the members

Session Plan-1 (M04-LO1)

Unit of Competence Applying Business Communication in the work place

Module Title Applying Business Communication in the work place

Lo.1 Obtain and convey workplace information

Session Objectives: At the end of this session the trainees would be able to:-
Allocated payments correctly to the appropriate customer accounts
prompted and documentation Service to customers maximize customer satisfaction
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Payments are allocated correctly to
 Lecture, Participate from white board
the appropriate customer accounts
 Demonstrati discussion marker,
and receipts are banked according to
on , Trainee to do information
organization guidelines and policy
 project Reading sheet,
Service to customers is prompted and
Assignment LCD projector,
documentation is completed and
And Learning TTLM
processed quickly and accurately to
activities
maximize customer satisfaction
and try to do the
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM

27 | P a g e
&Conclusion Participate from
Lecture, discussion
Demonstration
Evaluation 1hr  By giving ,continuous Interview, At end of the Assessment
assessment( test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-2 (M04-LO2)

Unit of Competence Applying Business Communication in the work place

Module Title Applying Business Communication in the work place

Lo.2 Participate in workplace meetings and discussions

Session Objectives: At the end of this session the trainees would be able to:-
Accurate responses are given to customers with any billing or account queries
Responded and promptly Customer complaints
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Accurate responses are given to
 Lecture, Participate from white board
customers with any billing or
 Demonstrati discussion marker,
account queries and any necessary
on , Trainee to do information
billing adjustments accurately
 project Reading sheet,
made to the correct customer
Assignment LCD projector,
accounts
And Learning TTLM
Customer complaints are

28 | P a g e
 activities
responded to appropriately and
and try to do the
promptly in accordance with
Case study on
organization policy
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-3 (M04-LO3)

Unit of Competence Applying Business Communication in the work place

Module Title Applying Business Communication in the work place

Lo.3 Maintain customer details

Session Objectives: At the end of this session the trainees would be able to:-
kept details on customer account files accurately and maintained up to date
checked Sources of customer details for reliability and verified
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Details on customer account files
 Lecture, Participate from white board
are kept accurately and maintained
 Demonstrati discussion marker,
up to date
on , Trainee to do information
Sources of customer details are
 project Reading sheet,
checked for reliability and verified
Assignment LCD projector,

29 | P a g e
 And Learning TTLM
where necessary
activities
and try to do the
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-3 (M04-LO3)

Unit of Competence Applying Business Communication in the work place

Module Title Applying Business Communication in the work place

Lo.4 Describe team role and scope

Session Objectives: At the end of this session the trainees would be able to:-
kept details on customer account files accurately and maintained up to date
checked Sources of customer details for reliability and verified
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Details on customer account files
 Lecture, Participate from white board
are kept accurately and maintained
 Demonstrati discussion marker,
up to date
on , Trainee to do information
Sources of customer details are
 project Reading sheet,
checked for reliability and verified
Assignment LCD projector,
where necessary

30 | P a g e
 And Learning TTLM
activities
and try to do the
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-3 (M04-LO3)

Unit of Competence Applying Business Communication in the work place

Module Title Applying Business Communication in the work place

Lo.5 Identify own role and responsibility within team

Session Objectives: At the end of this session the trainees would be able to:-
kept details on customer account files accurately and maintained up to date
checked Sources of customer details for reliability and verified
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Details on customer account files
 Lecture, Participate from white board
are kept accurately and maintained
 Demonstrati discussion marker,
up to date
on , Trainee to do information
Sources of customer details are
 project Reading sheet,
checked for reliability and verified
Assignment LCD projector,
where necessary

31 | P a g e
 And Learning TTLM
activities
and try to do the
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-3 (M04-LO3)

Unit of Competence Applying Business Communication in the work place

Module Title Applying Business Communication in the work place

Lo.6 Work as a team member

Session Objectives: At the end of this session the trainees would be able to:-
kept details on customer account files accurately and maintained up to date
checked Sources of customer details for reliability and verified
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Details on customer account files
 Lecture, Participate from white board
are kept accurately and maintained
 Demonstrati discussion marker,
up to date
on , Trainee to do information
Sources of customer details are
 project Reading sheet,
checked for reliability and verified
Assignment LCD projector,
where necessary

32 | P a g e
 And Learning TTLM
activities
and try to do the
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Assessment Criteria
Unit of Competence Processing Customer Accounts and Transactions
Module Title Processing Customer Accounts and Transactions
LO 1 Identify customer account needs

Assessment Criteria  Requests for information on the range, options and features of account
services available are addressed in a timely, accurate and
comprehensive manner, or referred if necessary to other authorized
personnel
 Information is provided to customers to assist in the selection of an
appropriate product which outlines product features, matches products
to customer needs, describes the cost of operation and the conditions of
the accounts
 Customers are assisted when completing relevant documentation for
selected services and products
LO 2 Open customer account

33 | P a g e
 Assessment Criteria  Potential account holders are interviewed to gather information
required for the opening of accounts with applicant identified for
security purposes according to organizational procedures
 Information provided is assessed for accuracy and sufficiency
according to the standard organization procedures
 Completed documentation is verified for accuracy and deposits are
accepted ensuring that receipts and certificates are issued
 New applications and transactions are processed in accordance with
organization’s policies and procedures to ensure the timely and
accurate completion of the task
 Information is provided to customer about the processes for activating
the account including the timeframe and mechanisms for receiving
transaction cards or deposit books and the most cost effective way to
use the account
LO 3 Transfer or close customer account

Assessment Criteria  The account holder seeking to transfer or close an account is

interviewed to gather the required information which is assessed for
accuracy and sufficiency according to the standard organization
procedures
 Completed documentation is verified for accuracy and applications for
transfer or closure are processed in accordance with organization’s
policies and procedures to ensure the timely and accurate completion of
the task
 Information about the finalization of the process is provided in
accordance with organization policies and procedures

LO 4 Administer the process

Assessment Criteria  Standard organization processes and protocols are used to verify
customer identity when collecting processed documentation and cards
from a branch
 Customer queries or complaints about the operation of the service are
followed up with appropriate personnel according to standard

34 | P a g e
 procedure
 Reports are provided on account activity in line with standard policies
and procedures with any exception reports responded to
LO 5 Provide customer service

Assessment Criteria  Customer is greeted and served with respect and professionalism in
accordance with the company service standards and expectations
 Customer is provided with information as required in a timely,
accurate and effective manner with any queries about transactions
answered fully and clearly to ensure customer is appropriately
informed
 Transactions outside the knowledge or delegated authority of the
officer are referred to other personnel for resolution as required
LO 6 Process basic financial transactions

Assessment Criteria  Customer transactions are processed in an accurate and timely

manner using standard policies, procedures and systems
 Documentation or systems entry to support transactions is checked for
accuracy and completeness and customer account and transaction
details maintained and verified using correct procedures
 Customer complaints and disputes are resolved or referred to other
authorized personnel and customer accounts are rectified where
necessary
 Accurate reconciliation of subsidiary ledgers to general ledger
accounts is performed and fees appropriate to the transaction are
levied in accordance with standard procedures
LO 7 Administer the transaction process
Assessment Criteria  Error records and exception reports are analyzed and responded to
according to standard procedures and within required timeframes
 Activity reports monitoring the nature and level of transaction activity
are provided and database records or customer files updated according
to standard procedures and within required timeframes
 Customer records are stored safely, securely and in accordance with
standard processes and recognizing the requirement to protect
customer privacy and commercial confidentiality

35 | P a g e
 Session Plan-1 (M05-LO1)
Unit of Competence Processing Customer Accounts and Transactions

Module Title Processing Customer Accounts and Transactions

Lo.1 Identify customer account needs

Session Objectives: At the end of this session the trainees would be able to:-
Followed Established procedures and checked receipts for accuracy against remittance
documents
Recorded All receipts with remittance types accurately identified to ensure correct allocation in
accordance with organization policy and procedures
Con. C.hrs Content Method Activity Aids

&Materials

white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Established procedures are
 Lecture, Participate from white board
followed and receipts are checked
 Demonstrati discussion marker,
for accuracy against remittance
on , Trainee to do information
documents
 project Reading sheet,
All receipts are recorded with
Assignment LCD projector,
remittance types accurately
And Learning TTLM
identified to ensure correct
activities
allocation in accordance with
and try to do the
organization policy and procedures
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from

36 | P a g e
 Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-2 (M05-LO2)

Unit of Competence Processing Customer Accounts and Transactions
Module Title Processing Customer Accounts and Transactions
Lo.2 Open customer account
Session Objectives: At the end of this session the trainees would be able to:-

Checked and matched Receipts to documentation accurately and promptly

Noted Unmatched receipts for follow-up or referral
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Receipts are checked and matched
 Lecture, Participate from white board
to documentation accurately and
 Demonstrati discussion marker,
promptly and documentation
on , Trainee to do information
security maintained to protect
 project Reading sheet,
interests of all parties to
Assignment LCD projector,
transaction
And Learning TTLM
Unmatched receipts are noted for
activities
follow-up or referral in accordance
and try to do the
with organization, industry and
Case study on
legislative requirements
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM

37 | P a g e
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-3 (M05-LO3)

Unit of Competence Processing Customer Accounts and Transactions
Module Title Processing Customer Accounts and Transactions
Lo.3 Transfer or close customer account
Session Objectives: At the end of this session the trainees would be able to:-

Allocated all receipts accurately to appropriate chart of account areas and entered data onto
receipt systems without error
Matched all receipts are accurately to system debit with any data
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
All receipts are accurately
 Lecture, Participate from white board
allocated to appropriate chart of
 Demonstrati discussion marker,
account areas and data entered
on , Trainee to do information
onto receipt systems without error
 project Reading sheet,
and within time requirements
Assignment LCD projector,
specified in relevant organization
And Learning TTLM
policy and procedures
activities
All receipts are accurately matched
and try to do the
to system debit with any data and
Case study on
allocation discrepancies identified

38 | P a g e
 your TTLM
promptly to enable early follow-up
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-4 (M05-LO4)

Unit of Competence Processing Customer Accounts and Transactions
Module Title Processing Customer Accounts and Transactions
Lo.4 Administer the process
Session Objectives: At the end of this session the trainees would be able to:-

Filed documentation promptly

Filed location of documentation accessible and easily traceable when required
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Documentation is filed promptly in
 Lecture, Participate from white board
accordance with organization
 Demonstrati discussion marker,
policy and procedures
on , Trainee to do information
Location of filed documentation is
 project Reading sheet,
accessible and easily traceable
Assignment LCD projector,
when required
And Learning TTLM
activities
and try to do the

39 | P a g e
 Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-5 (M05-LO5)

Unit of Competence Processing Customer Accounts and Transactions
Module Title Processing Customer Accounts and Transactions
Lo.5 Provide customer service
Session Objectives: At the end of this session the trainees would be able to:-

Filed documentation promptly

Filed location of documentation accessible and easily traceable when required
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Documentation is filed promptly in
 Lecture, Participate from white board
accordance with organization
 Demonstrati discussion marker,
policy and procedures
on , Trainee to do information
Location of filed documentation is
 project Reading sheet,
accessible and easily traceable
Assignment LCD projector,
when required
And Learning TTLM
activities
and try to do the
Case study on

40 | P a g e
 your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-6 (M05-LO6)

Unit of Competence Processing Customer Accounts and Transactions
Module Title Processing Customer Accounts and Transactions
Lo.6 Process basic financial transactions
Session Objectives: At the end of this session the trainees would be able to:-

Filed documentation promptly

Filed location of documentation accessible and easily traceable when required
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Documentation is filed promptly in
 Lecture, Participate from white board
accordance with organization
 Demonstrati discussion marker,
policy and procedures
on , Trainee to do information
Location of filed documentation is
 project Reading sheet,
accessible and easily traceable
Assignment LCD projector,
when required
And Learning TTLM
activities
and try to do the
Case study on

41 | P a g e
 your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-7 (M05-LO7)

Unit of Competence Processing Customer Accounts and Transactions
Module Title Processing Customer Accounts and Transactions
Lo.7 Administer the transaction process
Session Objectives: At the end of this session the trainees would be able to:-

Filed documentation promptly

Filed location of documentation accessible and easily traceable when required
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Documentation is filed promptly in
 Lecture, Participate from white board
accordance with organization
 Demonstrati discussion marker,
policy and procedures
on , Trainee to do information
Location of filed documentation is
 project Reading sheet,
accessible and easily traceable
Assignment LCD projector,
when required
And Learning TTLM
activities
and try to do the
Case study on

42 | P a g e
 your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Assessment Criteria
Unit of Competence Developing understanding of the Ethiopian Financial System and Markets
Module Title Developing understanding of the Ethiopian Financial System and Markets
LO 1 Describe what is meant by the Ethiopian financial markets

Assessment Criteria  Specific financial markets in Ethiopia are identified and discussed
 The purpose of financial markets and when they emerged in Ethiopia
is researched and discussed
 The participants in the financial markets and the roles of banks and
financial institutions as financial intermediaries are identified and
their roles analyzed and discussed

LO 2 Explain the function and role of the National Bank of Ethiopia (NBE)

Assessment Criteria  The role of the NBE as Ethiopia's central bank is researched and
discussed and contrasted with other banking institutions
 The importance and effect of the NBE's monetary policy on the
Ethiopian economy and everyday consumers is researched and
discussed

LO 3 Explain Ethiopia's monetary system

Assessment Criteria  The various functions of money are explained and society's
motivations for holding money are outlined
 The monetary cycle within the economy and on a global scale and

43 | P a g e
 instruments traded on the short term money market are described
 The impact of increases and decreases in the money supply and the
importance of regulating the money supply of any country is
analyzed and discussed

LO 4 Explain the key factors that influence the Ethiopian economy

Assessment Criteria  The role and impact of global market situation and Federal and
Regional State governments action on the economy is explored with
reference to current events and issues
 The impact of a change in domestic interest rates on different sectors
of the economy is analyzed and discussed
 The impact of changes in consumer activity on the Ethiopian economy
is analyzed and discussed

LO 5 Describe the role of regulators

Assessment Criteria  The main regulator of the financial system is identified
 The role of each regulator in protecting investors and consumers and
promoting confidence in the financial system is explained using examples
Session Plan-1 (M06-LO1)
Unit of Competence Developing understanding of the Ethiopian Financial System and Markets
Module Title Developing understanding of the Ethiopian Financial System and Markets
Lo.1 Describe what is meant by the Ethiopian financial markets
Session Objectives: At the end of this session the trainees would be able to:-

Entered data into systems without error and within time requirements
Allocated data to correct systems and accounts and related systems are updated
Maintained system controls to ensure the integrity and security of client and payee database
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Data is entered into systems
Participate from white board

44 | P a g e
  Lecture, discussion marker,
without error and within time
 Demonstrati Trainee to do information
requirements as specified in
on , Reading sheet,
relevant organization policy and
 project Assignment LCD projector,
procedures
And Learning TTLM
Data is allocated to correct
activities
systems and accounts and related
and try to do the
systems are updated
Case study on
System controls are maintained to your TTLM
ensure the integrity and security of
client and payee database
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-2 (M06-LO2)

Unit of Competence Developing understanding of the Ethiopian Financial System and Markets
Module Title Developing understanding of the Ethiopian Financial System and Markets
Lo.2 Explain the function and role of the National Bank of Ethiopia (NBE)
Session Objectives: At the end of this session the trainees would be able to:-

Processed payment facility accurately

Maintained documentation in a secure manner to protect the privacy and interests of all parties
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,

45 | P a g e
 TTLM
Body 3hrs.  Discussion, Trainee white board,
Payment facility is processed
 Lecture, Participate from white board
accurately in accordance with
 Demonstrati discussion marker,
organization policy and procedures
on , Trainee to do information
Documentation is maintained in a
 project Reading sheet,
secure manner to protect the
Assignment LCD projector,
privacy and interests of all parties
And Learning TTLM
activities
and try to do the
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-3 (M06-LO3)

Unit of Competence Developing understanding of the Ethiopian Financial System and Markets
Module Title Developing understanding of the Ethiopian Financial System and Markets
Lo.3 Explain Ethiopia's monetary system
Session Objectives: At the end of this session the trainees would be able to:-

confirmed Authorization for payment with information on payment facility matching approved
documentation
Identified and Followed up discrepancies are promptly
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
information

46 | P a g e
 30min Participate sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Authorization for payment is
 Lecture, Participate from white board
confirmed with information on
 Demonstrati discussion marker,
payment facility matching
on , Trainee to do information
approved documentation
 project Reading sheet,
Discrepancies are identified and
Assignment LCD projector,
followed up promptly
And Learning TTLM
activities
and try to do the
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-4 (M06-LO4)

Unit of Competence Developing understanding of the Ethiopian Financial System and Markets
Module Title Developing understanding of the Ethiopian Financial System and Markets
Lo.4 Explain the key factors that influence the Ethiopian economy
Session Objectives: At the end of this session the trainees would be able to:-

Agreed payments made within credit arrangements

Signed payment instruments in accordance with relevant authority levels and updated related
systems promptly to ensure that the integrity of accounting systems are maintained
Con. C.hrs Content Method Activity Aids
&Materials
white board,

47 | P a g e
  Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Payments are made within agreed
 Lecture, Participate from white board
credit arrangements in accordance
 Demonstrati discussion marker,
with organization policy and
on , Trainee to do information
procedures and industry and
 project Reading sheet,
legislative requirements
Assignment LCD projector,
Payment instruments are signed in
And Learning TTLM
accordance with relevant authority
activities
levels and related systems updated
and try to do the
promptly to ensure that the
Case study on
integrity of accounting systems are
your TTLM
maintained
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-5 (M06-LO5)

Unit of Competence Developing understanding of the Ethiopian Financial System and Markets
Module Title Developing understanding of the Ethiopian Financial System and Markets
Lo.5 Describe the role of regulators
Session Objectives: At the end of this session the trainees would be able to:-

Filed documentation promptly

Filed location of documentation easily accessed and traced
Con. C.hrs Content Method Activity Aids

48 | P a g e
 &Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Documentation is filed promptly in
 Lecture, Participate from white board
accordance with organization
 Demonstrati discussion marker,
policy and procedures
on , Trainee to do information
Location of filed documentation is
 project Reading sheet,
easily accessed and traced
Assignment LCD projector,
And Learning TTLM
activities
and try to do the
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Assessment Criteria
Unit of Competence Developing and Using a Personal Budget and Savings Plan

49 | P a g e
 Module Title Developing and Using a Personal Budget and Savings Plan

LO 1 Analyzing and discussing budgeting as a financial tool

Assessment Criteria  The role of budgeting in the lives of different groups and the
importance of budgeting appropriately to meet expenses are analyzed
and discussed and related to different stages of life
 The importance of setting financial goals is analyzed and discussed
 Obstacles that might prevent financial goals being achieved are
analyzed and discussed with the types of behaviors and skills required
for successful budgeting explored and analyzed
LO 2 Develop a personal budget

Assessment Criteria  All income and expenses for a six month period are recorded to assist in
estimating expenditure requirements
 A spreadsheet is obtained or developed for recording all budget
information and established to record income and expenditure for a
relevant period of time
 All sources of income and regular fixed expenses and variable
expenses for the specified period are identified and listed in a personal
budget using the budget spreadsheet
 Total expenses recorded are subtracted from the total income to
determine a surplus or deficit budget for the specified period
 Reasons for a deficit budget are explored if relevant and ways to reduce
expenses or increase income are investigated
 Allocation of surplus funds towards saving and meeting identified
financial goals is explored

LO 3 Implement and monitor the personal budget

Assessment Criteria  The budget is followed according to plan for a period of time
 Actual expenses and income for the period are implemented during
which the budget are recorded and compared to budgeted expenses and
income with any differences in budgeted and actual amounts looked at
and the budget modified where necessary
 Handy hints are discussed for managing the personal budget
 Ongoing review of the budget is conducted to ensure it remains relevant
and to ensure updates are incorporated if necessary
LO 4 Discuss the place of saving and investing today

Assessment Criteria  The impact of increasingly high cost of living in society is discussed
using examples from the domestic environment

50 | P a g e
  Increasing levels of consumer debt in Ethiopia are discussed with
reference to relevant current issues
 The importance of setting financial goals and developing a saving and
investment plan at different stages of an individual's life is analyzed and
discussed
 Different attitudes to savings and investment are analyzed and
discussed and the individual's own spending habits are explored

LO 5 Understand risk as it relates to saving and investing

Assessment Criteria  The concept of risk and risk versus return is explained and
demonstrated
 An individual's risk profile is determined based on current and future
requirements and the individual's level of risk aversion
 The impact of inflation on the earnings power of money is identified,
assessed and discussed

LO 6 Develop your own savings plan

Assessment Criteria  Personal savings goals are identified and quantified into dollar
amounts and arranged in order of priority
 A personal budget is developed to reveal funds available to
contribute towards savings goals
 The range of financial product options available to maximize
earnings on savings are investigated and the most appropriate is
selected according to own requirements
LO 7 Implement your own savings plan

Assessment Criteria  The requirements to open an account and provide evidence of

personal identity are researched and steps taken to gather the
necessary documentation
 Relevant savings accounts or other investigated financial products
are opened and the savings plan implemented and monitored for a
short period of time
 Adjustments to the savings goal are made where it is realized that the
goal is unattainable

51 | P a g e
 Session Plan-1 (M07-LO1)
Unit of Competence Developing and Using a Personal Budget and Savings Plan

Module Title Developing and Using a Personal Budget and Savings Plan

Lo.1 Analyze and discuss budgeting as a financial tool

Session Objectives: At the end of this session the trainees would be able to:-

maintained Cash in safe box

conducted Regular cash transaction processing and proofing within specified timeframes

maintained Cash within organization budget within set limits

Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Cash in safe box is maintained in
 Lecture, Participate from white board
accordance with organization's
 Demonstrati discussion marker,
policies and procedures
on , Trainee to do information
Regular cash transaction
 project Reading sheet,
processing and proofing are
Assignment LCD projector,
conducted within specified
And Learning TTLM
timeframes and recorded
activities
appropriately with cash withdrawn
and try to do the
and deposited checked for
Case study on
accuracy
your TTLM
Cash within organization budget is
maintained within set limits
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from

52 | P a g e
 Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-2 (M07-LO2)

Unit of Competence Developing and Using a Personal Budget and Savings Plan

Module Title Developing and Using a Personal Budget and Savings Plan

Lo.2 Develop a personal budget

Session Objectives: At the end of this session the trainees would be able to:-

performed Terminal balances in line with organization's policies and procedures and supplied
cash to terminal

followed Security policies and procedures in the removal and transportation of cash, cash float
and non-cash documents
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Terminal balances are performed
 Lecture, Participate from white board
in line with organization's policies
 Demonstrati discussion
and procedures and cash supplied marker,
on , Trainee to do
to terminal according to
 project Reading information
organization policies and
Assignment sheet,
procedures with float separated
And Learning
from takings prior to balancing LCD projector,
activities
procedures
and try to do the TTLM
Security policies and procedures Case study on
are followed in the removal and your TTLM
transportation of cash, cash float

53 | P a g e
 and non-cash documentss
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active
Session Plan-3 (M07-LO3)
Unit of Competence Developing and Using a Personal Budget and Savings Plan

Module Title Developing and Using a Personal Budget and Savings Plan

Lo.3 Implement and monitor the personal budget

Session Objectives: At the end of this session the trainees would be able to:-

counted and calculated cash and non-cash documents correctly with terminal reading and
compared sum of cash and non-cash transactions appropriately to achieve balance

recorded Records of individual takings accurately

Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Cash and non-cash documents are
 Lecture, Participate from white board
correctly counted and calculated
 Demonstrati discussion marker,
with terminal reading and sum of
on , Trainee to do information
cash and non-cash transactions
 project Reading sheet,
compared appropriately to achieve
Assignment LCD projector,
balance
And Learning TTLM
Records of individual takings are
activities
recorded accurately and in
and try to do the
accordance with organization's

54 | P a g e
 Case study on
policies and procedures
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-4 (M07-LO4)

Unit of Competence Developing and Using a Personal Budget and Savings Plan

Module Title Developing and Using a Personal Budget and Savings Plan

Lo.4 Discuss the place of saving and investing today

Session Objectives: At the end of this session the trainees would be able to:-

counted and calculated cash and non-cash documents correctly with terminal reading and
compared sum of cash and non-cash transactions appropriately to achieve balance

recorded Records of individual takings accurately

Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Cash and non-cash documents are
 Lecture, Participate from white board
correctly counted and calculated
 Demonstrati discussion marker,
with terminal reading and sum of
on , Trainee to do information
cash and non-cash transactions
 project Reading sheet,
compared appropriately to achieve
Assignment LCD projector,
balance

55 | P a g e
 And Learning TTLM
Records of individual takings are
activities
recorded accurately and in
and try to do the
accordance with organization's
Case study on
policies and procedures
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-5 (M07-LO5)

Unit of Competence Developing and Using a Personal Budget and Savings Plan

Module Title Developing and Using a Personal Budget and Savings Plan

Lo.5 Understand risk as it relates to saving and investing

Session Objectives: At the end of this session the trainees would be able to:-

counted and calculated cash and non-cash documents correctly with terminal reading and
compared sum of cash and non-cash transactions appropriately to achieve balance

recorded Records of individual takings accurately

Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Cash and non-cash documents are
 Lecture, Participate from white board
correctly counted and calculated
 Demonstrati discussion marker,
with terminal reading and sum of

56 | P a g e
 on , Trainee to do information
cash and non-cash transactions
 project Reading sheet,
compared appropriately to achieve
Assignment LCD projector,
balance
And Learning TTLM
Records of individual takings are
activities
recorded accurately and in
and try to do the
accordance with organization's
Case study on
policies and procedures
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-6 (M07-LO6)

Unit of Competence Developing and Using a Personal Budget and Savings Plan

Module Title Developing and Using a Personal Budget and Savings Plan

Lo.6 Develop your own savings plan

Session Objectives: At the end of this session the trainees would be able to:-

counted and calculated cash and non-cash documents correctly with terminal reading and
compared sum of cash and non-cash transactions appropriately to achieve balance

recorded Records of individual takings accurately

Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM

57 | P a g e
Body 3hrs.  Discussion, Trainee white board,
Cash and non-cash documents are
 Lecture, Participate from white board
correctly counted and calculated
 Demonstrati discussion marker,
with terminal reading and sum of
on , Trainee to do information
cash and non-cash transactions
 project Reading sheet,
compared appropriately to achieve
Assignment LCD projector,
balance
And Learning TTLM
Records of individual takings are
activities
recorded accurately and in
and try to do the
accordance with organization's
Case study on
policies and procedures
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-7 (M07-LO7)

Unit of Competence Developing and Using a Personal Budget and Savings Plan

Module Title Developing and Using a Personal Budget and Savings Plan

Lo.7 Implement your own savings plan

Session Objectives: At the end of this session the trainees would be able to:-

counted and calculated cash and non-cash documents correctly with terminal reading and
compared sum of cash and non-cash transactions appropriately to achieve balance

recorded Records of individual takings accurately

Con. C.hrs Content Method Activity Aids
&Materials

58 | P a g e
 white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Cash and non-cash documents
 Lecture, Participate white board
are correctly counted and
 Demonstrat from discussion marker,
calculated with terminal reading
ion , Trainee to do information
and sum of cash and non-cash
 project Reading sheet,
transactions compared
Assignment LCD projector,
appropriately to achieve balance
And Learning TTLM
Records of individual takings are
activities
recorded accurately and in
and try to do
accordance with organization's
the Case study
policies and procedures
on your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate
Demonstration from discussion
Evaluation 1hr  By giving ,continuous Interview, At end of the Assessment
assessment( test, group work, Write exam, lesson the package
etc….) demonstration at work demonstration trainee must to
place and assignment submit
Learning
Active

59 | P a g e
 Assessment Criteria
Unit of Competence Developing Understanding of Debt and Consumer Credit
Module Title Developing Understanding of Debt and Consumer Credit
LO 1 Identify and discuss the role of credit in society
Assessment Criteria  The concepts and terminology of credit provided by a financial institute
and debt incurred by a borrower are analyzed and discussed
 The historical and current role of consumer credit within the society is
identified and advantages and disadvantages of credit use are
analyzed and discussed
 The impact of consumer debt on the national economy is analyzed and
discussed

LO 2 Identify and discuss the range of credit options available

Assessment Criteria  Types of credit facilities used by businesses are analyzed and
compared
 Types of credit facilities used by individuals are analyzed and
compared
 Differences between unsecured and secured loans are analyzed and
discussed
 Implications of default on secured loans are explained to the client

LO 3 Identify and discuss costs of using credit

Assessment Criteria  Fees, costs and profit associated with different types of credit options
are analyzed and compared
 Analyze non-interest bearing loan( consider Islamic Bank)
 The features and associated risks of fixed versus variable interest rates
are analyzed and compared
 Ways to compare advertised interest rates and the effects of fees and
charges are analyzed and discussed

LO 4 Analyze and discuss the effective use of consumer credit

Assessment Criteria  Ways are analyzed and discussed to avoid excessive or unmanageable
debt
 Strategies to minimize fees on credit are identified and discussed
 The importance of meeting minimum payments on credit cards is
analyzed and discussed
 Ways to avoid credit card fraud are identified, analyzed and

LO 5 Manage personal credit rating and history

60 | P a g e
 Assessment Criteria  The role of credit reference agencies is analyzed and discussed
 The purpose and use of credit reference reports in assessing loan
applications is analyzed and discussed
 Implications of establishing a poor credit history are analyzed and
discussed
 The right to access and methods of obtaining own credit reference
report are analyzed and discussed

Session Plan-1 (M08-LO1)

Unit of Competence Developing Understanding of Debt and Consumer Credit
Module Title Developing Understanding of Debt and Consumer Credit
Lo.1 Identify and discuss the role of credit in society
Session Objectives: At the end of this session the trainees would be able to:-
recorded Depreciation of non-current assets and disposal of fixed assets
adjusted Expense accounts and revenue accounts for prepayments and accruals
adjusted Ledger accounts for inventories, if required, and transfer to final accounts
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
15min Participate information
sheet,
LCD
Body 4hrs.  Depreciation of non-current assets  Discussion, Trainee white board,
and disposal of fixed assets are  Lecture, Participate from white board
recorded in accordance with  Demonstrati discussion marker,
organizational policy, procedures on , Trainee to do information
and accounting requirements  project Reading sheet,
 Expense accounts and revenue Assignment LCD projector,

61 | P a g e
 accounts are adjusted for And Learning TTLM
prepayments and accruals activities
 Ledger accounts are adjusted for and try to do the
inventories, if required, and Case study on
transfer to final accounts your TTLM
Summary 15min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-2 (M09-LO2)

Unit of Competence Developing Understanding of Debt and Consumer Credit
Module Title Developing Understanding of Debt and Consumer Credit
Lo.2 Identify and discuss the range of credit options available
Session Objectives: At the end of this session the trainees would be able to:-

entered General journal entries for balance day adjustments in general ledger system

posted Revenue and expense account balances to final general ledger accounts system
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
15min Participate information
sheet,
Body 2hrs.  Discussion, Trainee white board,
General journal entries are entered
 Lecture, Participate from white board
for balance day adjustments in
 Demonstrati discussion marker,
general ledger system in
on , Trainee to do information
accordance with organizational

62 | P a g e
  project Reading sheet,
policy, procedures and accounting
Assignment LCD projector,
requirements
And Learning TTLM
Revenue and expense account
activities
balances are posted to final general
and try to do the
ledger accounts system
Case study on
your TTLM
Summary 15min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-3 (M09-LO3)

Unit of Competence Developing Understanding of Debt and Consumer Credit
Module Title Developing Understanding of Debt and Consumer Credit
Lo.3 Identify and discuss costs of using credit
Session Objectives: At the end of this session the trainees would be able to:-

prepared Revenue statement to reflect operating profit for reporting period

prepared Balance sheet to reflect financial position of business at end of reporting period
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
15min Participate information
sheet,

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 LCD
Body 2hrs.  Discussion, Trainee white board,
Revenue statement is prepared in
 Lecture, Participate from white board
accordance with organizational
 Demonstrati discussion marker,
requirements to reflect operating
on , Trainee to do information
profit for reporting period
 project Reading sheet,
Balance sheet is prepared to reflect
Assignment LCD projector,
financial position of business at
And Learning TTLM
end of reporting period
activities
and try to do the
Case study on
your TTLM
Summary 15min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-4 (M09-LO4)

Unit of Competence Developing Understanding of Debt and Consumer Credit
Module Title Developing Understanding of Debt and Consumer Credit
Lo.4 Analyze and discuss the effective use of consumer credit
Session Objectives: At the end of this session the trainees would be able to:-

prepared Revenue statement to reflect operating profit for reporting period

prepared Balance sheet to reflect financial position of business at end of reporting period
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
15min Participate information
sheet,

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 LCD
Body 2hrs.  Discussion, Trainee white board,
Revenue statement is prepared in
 Lecture, Participate from white board
accordance with organizational
 Demonstrati discussion marker,
requirements to reflect operating
on , Trainee to do information
profit for reporting period
 project Reading sheet,
Balance sheet is prepared to reflect
Assignment LCD projector,
financial position of business at
And Learning TTLM
end of reporting period
activities
and try to do the
Case study on
your TTLM
Summary 15min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-5 (M09-LO5)

Unit of Competence Developing Understanding of Debt and Consumer Credit
Module Title Developing Understanding of Debt and Consumer Credit
Lo.5 Analyze and discuss the effective use of consumer credit
Session Objectives: At the end of this session the trainees would be able to:-

prepared Revenue statement to reflect operating profit for reporting period

prepared Balance sheet to reflect financial position of business at end of reporting period
Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
15min Participate information
sheet,

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 LCD
Body 2hrs.  Discussion, Trainee white board,
Revenue statement is prepared in
 Lecture, Participate from white board
accordance with organizational
 Demonstrati discussion marker,
requirements to reflect operating
on , Trainee to do information
profit for reporting period
 project Reading sheet,
Balance sheet is prepared to reflect
Assignment LCD projector,
financial position of business at
And Learning TTLM
end of reporting period
activities
and try to do the
Case study on
your TTLM
Summary 15min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

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 Assessment Criteria
Unit of Competence Developing understanding Taxation
Module Title Developing understanding Taxation
LO 1 Identify and discuss the role of taxation in the Ethiopian economy
Assessment Criteria  The purpose of taxation in the Ethiopian economy at the local,
Regional and Federal level and how this compares with other countries
are explored and discussed
 The various ways that tax is collected and from whom is analyzed and
discussed
 The role of the Ethiopian Revenues and Customs Authority (ERCA) is
identified and discussed
 What taxation revenue is used for is explained and related to the
wellbeing and lifestyle of Ethiopian citizens
LO 2 Identify and discuss direct tax
Assessment Criteria  Key terminology used in direct taxation is identified and discussed
 Tax declaration forms, Tax File Number (TFN) requirements and rates
of direct tax are identified and analyzed
 How direct tax is assessed, tax returns completed and paid is
considered and discussed
 Sources of ongoing information about direct tax in Ethiopia are
identified, accessed and discussed
LO 3 Identify and discuss indirect tax
Assessment Criteria  Key terminology used in indirect taxation is identified and discussed
 The structure of business and how this affects taxation are analyzed and
discussed
 How indirect tax is assessed and paid is considered and discussed
 Sources of ongoing information about indirect tax in Ethiopia are
identified, accessed and discussed
LO 4 Identify and discuss stamp duty tax
Assessment Criteria  Key terminology used in stamp duty taxation is identified and discussed

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  How stamp duty tax is assessed and paid is considered and discussed
 Sources of ongoing information about stamp duty tax in Ethiopia are
identified, accessed and discussed
LO 5 Manage tax liability
Assessment Criteria  How tax payers can determine their tax liability is identified and
discussed
 Under or overpayment of tax and its implications are analyzed and
discussed

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 Session Plan-1 (M9-LO1)
Unit of Competence Developing understanding Taxation

Module Title Developing understanding Taxation

Lo.1 Identify and discuss the role of taxation in the Ethiopian economy
Session Objectives: At the end of this session the trainees would be able to:-

Examined Goods and documents

Determined Class of taxes, fees or charges.

Determined The value of the goods/services

Determined The rate of taxes, fees and charges

Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction
competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Goods and documents are
 Lecture, Participate from white board
examined in accordance with
 Demonstrati discussion marker,
legislation, organizational
on , Trainee to do information
guidelines and procedures.
 project Reading sheet,
Class of taxes, fees or charges is
Assignment LCD projector,
determined in accordance with
And Learning TTLM
legislation and guidelines.
activities
The value of the goods/services is and try to do the
determined. Case study on

The rate of taxes, fees and charges your TTLM

is determined
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion

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Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active
Session Plan-2 (M9-LO2)
Unit of Competence Developing understanding Taxation

Module Title Developing understanding Taxation

Lo.2 Identify and discuss direct tax

Session Objectives: At the end of this session the trainees would be able to:-

Calculated Taxes, fees and charges

Assess relevant systems used to amounts payable.

Made all calculations accurately and checked for consistency.

Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Taxes, fees and charges are
 Lecture, Participate from white board
calculated in accordance with
 Demonstrati discussion marker,
relevant legislation, policies and
on , Trainee to do information
guidelines.
 project Reading sheet,
Relevant systems are used to
Assignment LCD projector,
assess amounts payable.
And Learning TTLM
All calculations are made activities
accurately and checked for and try to do the
consistency. Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM

70 | P a g e
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-3 (M9-LO3)

Unit of Competence Developing understanding Taxation

Module Title Developing understanding Taxation

Lo.3 Identify and discuss indirect tax

Session Objectives: At the end of this session the trainees would be able to:-

Completed Records of transaction clearly and accurately

Issued Transaction records

Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Records of transaction are
 Lecture, Participate from white board
completed clearly and accurately
 Demonstrati discussion marker,
in accordance with organizational
on , Trainee to do information
guidelines, and identify all
 project Reading sheet,
relevant information.
Assignment LCD projector,
Transaction records are issued in
And Learning TTLM
accordance with organizational
activities
guidelines and standard operating
and try to do the

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 Case study on
procedures..
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-4 (M9-LO4)

Unit of Competence Developing understanding Taxation

Module Title Developing understanding Taxation

Lo.4 Identify and discuss stamp duty tax

Session Objectives: At the end of this session the trainees would be able to:-

Completed Records of transaction clearly and accurately

Issued Transaction records

Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Records of transaction are
 Lecture, Participate from white board
completed clearly and accurately
 Demonstrati discussion marker,
in accordance with organizational
on , Trainee to do information
guidelines, and identify all
 project Reading sheet,
relevant information.
Assignment LCD projector,
Transaction records are issued in
And Learning TTLM
accordance with organizational

72 | P a g e
 activities
guidelines and standard operating
and try to do the
procedures..
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

Session Plan-5 (M9-LO5)

Unit of Competence Developing understanding Taxation

Module Title Developing understanding Taxation

Lo.5 Manage tax liability

Session Objectives: At the end of this session the trainees would be able to:-

Completed Records of transaction clearly and accurately

Issued Transaction records

Con. C.hrs Content Method Activity Aids
&Materials
white board,
 Overview of contents of units of Lecture, Trainee must white board
Introduction competence Demonstration listen trainer marker,
30min Participate information
sheet,
LCD projector,
TTLM
Body 3hrs.  Discussion, Trainee white board,
Records of transaction are
 Lecture, Participate from white board
completed clearly and accurately
 Demonstrati discussion marker,
in accordance with organizational
on , Trainee to do information
guidelines, and identify all
 project Reading sheet,
relevant information.

73 | P a g e
 Assignment LCD projector,
Transaction records are issued in
And Learning TTLM
accordance with organizational
activities
guidelines and standard operating
and try to do the
procedures..
Case study on
your TTLM
Summary 30min  Review the lesson Discussion, Trainee TTLM
&Conclusion Lecture, Participate from
Demonstration discussion
Evaluation 1hr  By giving ,continuous assessment( Interview, At end of the Assessment
test, group work, etc….) Write exam, lesson the package
demonstration at work place and demonstration trainee must to
assignment submit
Learning Active

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