Formats and tools
- Unit Description
- Reconstruct the unit from the xml and display it as an HTML page.
- Assessment Tool
- an assessor resource that builds a framework for writing an assessment tool
- Assessment Template
- generate a spreadsheet for marking this unit in a classroom environment. Put student names in the top row and check them off as they demonstrate competenece for each of the unit's elements and performance criteria.
- Assessment Matrix
- a slightly different format than the assessment template. A spreadsheet with unit names, elements and performance criteria in separate columns. Put assessment names in column headings to track which performance criteria each one covers. Good for ensuring that you've covered every one of the performance criteria with your assessment instrument (all assessement tools together).
- Wiki Markup
- mark up the unit in a wiki markup codes, ready to copy and paste into a wiki page. The output will work in most wikis but is designed to work particularly well as a Wikiversity learning project.
- Evidence Guide
- create an evidence guide for workplace assessment and RPL applicants
- Competency Mapping Template
- Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners. A template for developing assessments for a unit, which will help you to create valid, fair and reliable assessments for the unit, ready to give to trainers and students
- Observation Checklist
- create an observation checklist for workplace assessment and RPL applicants. This is similar to the evidence guide above, but a little shorter and friendlier on your printer. You will also need to create a seperate Assessor Marking Guide for guidelines on gathering evidence and a list of key points for each activity observed using the unit's range statement, required skills and evidence required (see the unit's html page for details)
- Self Assessment Survey
- A form for students to assess thier current skill levels against each of the unit's performance criteria. Cut and paste into a web document or print and distribute in hard copy.
- Moodle Outcomes
- Create a csv file of the unit's performance criteria to import into a moodle course as outcomes, ready to associate with each of your assignments. Here's a quick 'how to' for importing these into moodle 2.x
- Registered Training Organisations
- Trying to find someone to train or assess you? This link lists all the RTOs that are currently registered to deliver FNSBKG403A, 'Establish and maintain an accrual accounting system'.
- Google Links
- links to google searches, with filtering in place to maximise the usefulness of the returned results
- Books
- Reference books for 'Establish and maintain an accrual accounting system' on fishpond.com.au. This online store has a huge range of books, pretty reasonable prices, free delivery in Australia *and* they give a small commission to ntisthis.com for every purchase, so go nuts :)
Elements and Performance Criteria
ELEMENT | PERFORMANCE CRITERIA |
1. Manage the chart of accounts | 1.1. Chart of accounts is adjusted to incorporate and establish debtors and creditors as they arise 1.2. Debtors and creditors subsidiary ledgers are established as required |
2. Process invoices, adjustment notes and other general ledger transactions | 2.1. Invoices to debtors are raised and invoices to creditors are allocated with source documents coded and processed 2.2. Payments from debtors are received, processed and banked in accordance with organisational policies and procedures 2.3. Payments to creditors are made and processed in accordance with organisational policies and procedures 2.4. Adjustments are raised and allocated to correct invoices 2.5. Credit notes are raised for adjustments to invoices and other transactions are entered into the general ledger |
3. Manage contra entries | 3.1. Relevant persons are contacted and liaised with to verify contra deals 3.2. Reporting procedures and documentation for contra entries are completed in accordance with organisational policies and procedures and contra entries processed to update debtors, creditors and general ledgers |
4. Identify and process bad debts | 4.1. Bad debt status is verified through liaison with relevant persons and following attempts to work with debtors to clear debts 4.2. Reporting procedures and appropriate documentation are completed in accordance with organisational policies and procedures and bad debts processed to update debtors and general ledgers |
5. Manage debt recovery | 5.1. Activities and communication with debtors are reviewed in conjunction with relevant persons, if applicable, to establish adequacy of follow-up 5.2. Measures to collect monies, including the initiation of legal action and the seeking of expert advice, are undertaken in accordance with organisational policies and procedures |
6. Prepare and produce reports and trial balance | 6.1. Reports are produced and transactions in report are validated 6.2. Debtors and creditors are reconciled and relevant reports are produced with any necessary corrections made 6.3. Trial balance is produced and reports are presented and explained where necessary to relevant persons |