, Federal Democratic Republic of Ethiopia

OCCUPATIONAL STANDARD

ACCOUNTS AND BUDGET SUPPORT

NTQF Level III

Ministry of Education
August 2012
 Introduction
Ethiopia has embarked on a process of reforming its TVET-System. Within the
policies and strategies of the Ethiopian Government, technology transformation – by
using international standards and international best practices as the basis, and,
adopting, adapting and verifying them in the Ethiopian context – is a pivotal element.
TVET is given an important role with regard to technology transfer. The new
paradigm in the outcome-based TVET system is the orientation at the current and
anticipated future demand of the economy and the labor market.

The Ethiopian Occupational Standards (EOS) are - a core element of the Ethiopian
National TVET-Strategy and an important factor within the context of the National
TVET-Qualification Framework (NTQF).They are national Ethiopian standards, which
define the occupational requirements and expected outcome related to a specific
occupation without taking TVET delivery into account.

This document details the mandatory format, sequencing, wording and layout for the
Ethiopian Occupational Standard comprised of Units of Competence.

A Unit of Competence describes a distinct work activity. It is documented in a

standard format that comprises:
 Occupational title, NTQF level
 Unit code
 Unit title
 Unit descriptor
 Elements and Performance criteria
 Variables and Range statement
 Evidence guide

Together all the parts of a Unit of Competence guide the assessor in determining
whether the candidate is competent.

The ensuing sections of this EOS document comprise a description of the respective
occupation with all the key components of a Unit of Competence:
 chart with an overview of all Units of Competence for the respective level
including the Unit Codes and Unit of Titles
 contents of each Unit of Competence (competence standard)
 occupational map providing the technical and vocational education and
training (TVET) providers with information and important requirements to
consider when designing training programs for this standards, and for the
individual, a career path

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UNIT OF COMPETENCE CHART
Occupational Standard: Accounts and Budget Support
Occupational Code: EIS ACB3 0812
NTQF Level01III0812
EIS ACB3 EIS ACB3 02 0812 EIS ACB3 03 0812
Process Financial Administer Subsidiary Perform Financial
Transactions and Accounts and Ledgers Calculations
Extract Interim
Reports

EIS ACB3 04 0812 EIS ACB3 05 0812 EIS ACB3 06 0812

Design and Produce Administer Financial Prepare, Match and
Business Documents Accounts Process Receipts

EIS ACB3 07 0812 EIS ACB3 08 0812 EIS ACB3 09 0812

Process Payment Process Applications Monitor and Control
Documentation for Credit Accounts Receivable

EIS ACB3 10 0812 EIS ACB3 11 0812 EIS ACB3 12 0812

Balance Cash Process Payroll Prepare Financial
Holdings Reports

EIS ACB3 17 0812

EIS ACB3 13 0812 EIS ACB3 14 0812 EIS ACB3 15 0812
Produce Spreadsheets Calculate Taxes, Fees Handle Foreign
and Charges Currency Transactions

EIS ACB3 16 0812 EIS ACB3 17 0812 EIS ACB3 18 0812

Maintain Automatic Maintain Business Process Customer
Teller Machine (ATM) Records Complaints
Services

EIS ACB3 19 0812 EIS ACB3 20 0812 EIS ACB3 21 0812

Deliver and Monitor a Monitor Apply Quality Control
Service to Customers Implementation of
Work plan /Activities

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 EIS ACB3 22 0812 EIS ACB3 23 0812 EIS ACB3 24 0812
Lead Work place Lead Small Teams Improve Business
Communication Practice

EIS ACB3 25 1012

Maintain Quality
System and
Continuous
Improvement
Processes (Kaizen)

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Process Financial Transactions and Extract Interim Reports
Unit Code EIS ACB3 01 0812
Unit Descriptor This unit describes the functions involved in the preparation and
processing of routine financial documents including preparing
journal entries, posting journals to ledgers, preparing, banking
and reconciling financial records, and extracting a trial balance
and interim reports.

Elements Performance Criteria

1. Check and 1.1 Information from documents is identified, checked and
verify supporting recorded
documentation 1.2 Supporting documentation is examined to establish
accuracy and completeness and to ensure authorization by
appropriate personnel
2. Prepare and 2.1 Deposits and withdrawals are accurately entered and
process banking balanced according to organizational procedures
and petty cash 2.2 Cheques and card vouchers are checked for validity before
documents processing
2.3 Banking documentation is reconciled with organization’s
financial records
2.4 Petty cash claims and vouchers are checked, processed and
recorded and the petty cash book is balanced according to
organizational procedures
3. Prepare and 3.1 Invoices are prepared in accordance with organizational
process invoices procedures
for payment to 3.2 Invoices are checked against source documents for
creditors and for accuracy and any errors corrected
debtors 3.3 All invoices and related documents are filed for auditing
purposes
4. Prepare journals 3.1 Journals are prepared accurately and completely and
and batch items batched within organizational timelines
monetary items 3.2 Batch items are precisely matched to initial receipt records
3.3 Journals are authorized in accordance with organizational
policy and procedures
5. Post journals to 5.1 Journals are posted to ledger accurately and in accordance
ledger with organization input standards with transactions correctly
allocated to system and accounts
6. Enter data into 6.1 Data is entered into system accurately and in accordance
system with organization input standards with transactions correctly
allocated to system and accounts
6.2 Related systems are updated to maintain the integrity of
relationships between financial systems

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7. Prepare deposit 7.1 A deposit facility is selected appropriate to the banking
facility and method to be used
lodge flows 7.2 Batch is balanced with deposit facility without error
7.3 Security and safety precautions are taken appropriate to
the method of banking in accordance with organizational
policy and industry and legislative requirements
7.4 Proof of lodgment is obtained and filed so that it is easily
accessible and traceable
8. Extract a trial 8.1 Any special transactions are processed accurately
balance and 8.2 Cash and credit journals are completed and posted to
interim reports general ledger
8.3 A trial balance is extracted and checked and other required
reports prepared
8.4 Any errors are found and corrected

Variable Range
Information  account numbers
includes:  addresses
 amounts of money, figures
 card numbers
 cheque numbers
 dates
 names
Documents may  payment orders
include:  application forms
 claim forms
 petty cash vouchers
 bank payment vouchers
 invoices
 purchase orders
 receipts
 credit notes
 statements
 deposit books
 delivery tickets
 remittance advice
Supporting  suspense reports
documentation may  reconciliations
include information
that supports the
transaction such
as:
Validity may  signature
include:  dates
 name
 amounts

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Journals may  general
include:  cash receipts
 cash payments
 bank payments
 sales
 purchases
Preparing journals  meaningful notation
accurately and  effective date specified
completely means:  correct allocation
 balanced transaction
Batch items are:  grouped receipts treated as a separate transaction entity
Organizational  operations manual
policy and  internal control guidelines
procedures may  computer system documentation
include:
Deposit facilities  bank deposit slips
may include:  direct debit transaction reports
Banking methods  personal
include:  through a third party
 by pick-up
Security and safety  banking of all negotiable instruments on day received
precautions may  all batches posted on day of receipt
include:  cash management processes
Industry and  Accounting Standards
legislative  credit directives
requirements may  Ethiopian code of Ethics for professional Accountants
cover:  industry codes of practice
 occupational health and safety (OHS) guidelines
 relevant Insurance legislation
 Stamp Duties proclamation
 Taxation proclamation
 Trade Practices legislation
Proof of lodgement  bank stamped deposit facility
may include:  verified transaction listing
Special  introduction of additional capital
transactions may  drawings of cash and goods
include:  purchase and sale of non-current assets at book value
 interest payable and receivable on overdue accounts
 dishonour of cheques including write-back of discount
 bad debts written off or recovered
Reports may  balance sheet
include:  trial balance
 unadjusted income statement
Errors may include:  a transaction not being recorded in a journal or recorded
incorrectly
 a journal entry not posted to the ledger or posted twice
 an entry being made in an incorrect ledger account but on the
correct side
 entries being made on the wrong side of two ledger accounts
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  offsetting errors (compensating errors) where two independent
errors for the same amount are made

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  accurately enter and balance deposits and withdrawals
 process and balance petty cash transactions
 check and verify supporting documentation
 apply relevant security measures for preparing and banking
receipts
 batch monetary items and prepare deposit facilities
 use knowledge of organizational policies and procedures and
legislative requirements to accurately enter data into
accounting systems and process journal entries
 prepare and authorise journals and check journal processing
reports
 extract and check/correct a trial balance
 file documentation to meet all organizational and regulatory
requirements
Underpinning Demonstrates knowledge of:
Knowledge and  accounting conventions, processes and procedures
Attitudes  banking procedures and guidelines
 industry codes of practice
 legislative and regulatory requirements relevant to the work
 organizational policy and procedures
 relevant Acts and regulations
 security procedures for handling cheques, vouchers and cash
Underpinning Skills Demonstrates:
 communication skills to:
 determine and confirm work requirements, using
questioning and active listening as required
 share information, listen and understand
 read and interpret documentation from a variety of sources
 use language and concepts appropriate to cultural
differences
 numeracy skills to make financial calculations
 information technology skills for accessing and using
spreadsheets and databases
 literacy skills for data analysis and interpretation
 evaluative and general analytical skills
 organizational skills, including the ability to plan and sequence
work
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning

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  Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Administer Subsidiary Accounts and Ledgers
Unit Code EIS ACB3 02 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to reconcile and monitor financial accounts
receivable systems, identify bad and doubtful debts and plan a
recovery action and remit payments to sundry creditors.

Elements Performance Criteria

1. Review 1.1 Receipts entered into accounts receivable system are
accounts checked for accuracy, consistency and thoroughness
receivable 1.2 Incorrect entries are identified and accurately recorded
process according to type and source of receipt
1.3 Discrepancies between monies owed and monies paid
are identified and investigated according to organization
policy, procedures and guidelines
1.4 Receipts entered into accounts receivable system are
amended according to established procedures
2. Identify bad and 2.1 Debtors ledger is regularly reviewed in accordance with
doubtful debts organization policy and guidelines to identify outstanding
monies and further information, if required, sought from
relevant sources
2.2 Bad or doubtful debt status is verified through liaison with
debtors
2.3 Reporting procedures and appropriate documentation for bad
and doubtful debts are completed in accordance with
organization policy and guidelines
3. Review 3.1 Clients in default of trading terms are correctly identified
compliance with according to organization operating procedures and
terms and contacted promptly and courteously to make satisfactory
conditions and arrangements to pay monies outstanding
plan recovery 3.2 Monies owing that constitute breaches of organization credit
action policy are acted in accordance with organization policy and
procedures
3.3 Previous activities and communication with clients are
thoroughly reviewed to establish adequacy of follow-up
procedures, and whether all usual organization recovery
avenues have been exhausted
3.4 Plans are developed to pursue debt recovery or to initiate
legal action with measures to collect monies completed in
accordance with organization policy, guidelines and timelines
4. Prepare reports 4.1 Reports are prepared which document accounts receivable,
and file debt recovery type, cause and recovery plan and distributed
documentation to supervisors, managers and other relevant parties

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 4.2 Documentation is filed promptly in accordance with
organization policy and procedures
5. Distribute 5.1 Invoice discrepancies are identified, investigated and rectified
creditors and invoices encoded and recorded correctly
invoices for 5.2 Authorization for payment is requested from appropriate
authorization personnel
6. Remit payments 6.1 Cheque requisition is correctly drawn up and authorized and
to creditors the correct general ledger to be drawn against identified
6.2 Correct account is debited in a timely manner and in
accordance with legislative and compliance requirements
6.3 Creditors payments are prepared in an accurate manner
7. Prepare 7.1 Data is collected and entered onto spreadsheet giving details
accounts paid of creditors and amounts paid and a report prepared for
report and ratification by appropriate management
reconcile 7.2 Statements of outstanding balances are sought from
balances suppliers where required and balances outstanding are
outstanding reconciled to invoices received

Variable Range
Receipts may  bankers orders
include:  cash
 cash journal entry
 cheques:
 personal
 bank
 credit cards:
 direct
 mail
 telephone
 direct debits
 direct drawing
 postal order
Discrepancies  deduction of brokers or agents commissions
between monies  incorrect account allocation
owed and monies  key stroke errors
paid may occur as  overpayments
a result of:  part payments
 system errors
 termination of policies
 under payments
Organisation policy,  computer system documentation
procedures and  internal control guidelines
guidelines may  legal obligations
include:  operations manuals
 overall organisation goals and objectives

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  suspension of credit facilities
 trading terms and credit limits
Bad or doubtful  banks forgoing overdrafts
debts are identified  closure of business
through:  dishonoured cheques
 gazette listings
 letters from solicitors/legal representatives or accountants
 notices of administration
 returned mail
 sheriff/police notices or advertisements
 utilities being cut off
Clients may  accountants
include:  agents
 brokers
 customers
 intermediaries
 policy holders
 solicitors/ legal representatives
Reports may be  consumer statements
periodic or on  legislative requirements
demand, manual or  statistical and financial or management reports
computer  user reports
generated, and
may include:
Recovery plan and  advice to supervisors/managers/legal officers
measures to collect  dunning/banking letters
monies may  legal action
include:  letters of demand without prejudice
 letters of notice
 liaison with clients
 plaint
 return of goods
 summons
 third party intervention
 write-offs
Appropriate  industry and organisation requirements, and may include:
personnel would  the board of directors; or
depend on:  a designated group from the board of directors such as the
executive
Relevant legislative  consumer:
and compliance  Trade practice and consumer protection proclamation
requirements may  Consumer Credit Code
include:  competition:
 Trade practice and consumer protection Authority
 prudential:
 Prevention and suppression of money laundering and the
financing of terrorism proclamation.
 Cheques and Payment Orders manuals
 Commercial code of Ethiopia
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  Financial Institutions Code
 Financial Transaction Reports manuals
 Income Tax Proclamation.

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  interpret and comply with organisation policies and
procedures and industry compliance requirements for
monitoring accounts
Underpinning Demonstrates knowledge of:
Knowledge and  accounting principles and practices
Attitudes  accounting systems
 awareness of legal systems and procedures and relevant
acts or regulations
 industry codes of practice
 industry compliance requirements
 organisation policy, guidelines and procedures
 use of financial spreadsheets
Underpinning Skills Demonstrates:
 communication skills to:
 determine and confirm work requirements and interact with
clients, using questioning and active listening as required
 share information, listen and understand
 use language and concepts appropriate to cultural
differences
 well-developed numeracy skills to make financial calculations
 IT skills for accessing and using accounting systems,
spreadsheets and databases
 evaluation skills to determine payment status and any
discrepancies
 literacyy skills for:
 data analysis and entry
 drafting reports and letters
 organizational skills, including the ability to plan and
sequence work and maintain accurate records
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Perform Financial Calculations
Unit Code EIS ACB3 03 0812
Unit Descriptor This unit covers the use of a common range of calculation
methods and techniques for conducting routine financial
calculations and transactions.

Elements Performance Criteria

1. Obtain data and 1.1 Input data is obtained and verified as relevant for workplace
resources for calculations
financial 1.2 Outcomes of calculations are determined and confirmed from
calculations task specifications
1.3 Relevant resources and equipment are acquired to perform
the calculations effectively
1.4 Simple spreadsheets are developed where necessary to
perform calculations that may be repeated
2. Select 2.1 Hand held calculators are primarily used for performing
appropriate calculations with other equipment that may be required
methods and identified and obtained as necessary
carry out 2.2 Calculations are performed to complete the work
financial requirements using appropriate techniques
calculations 2.3 Data used in calculations is re-checked against task
specifications
3. Check 3.1 Results are checked to ensure the calculations are accurate,
calculations and meet the required outcomes with common computational
record errors recognized and corrected where required
outcomes 3.2 Calculation results are recorded to industry standards and
enterprise requirements
3.3 Calculation worksheets are stored or electronically filed for
future use

Variable Range
Input data may  client records
include:  enterprise tables and associated documentation
 industry and government data and statistics such as:
 tax tables
 compound interest tables
 loan calculators
 depreciation factors
Workplace  basic loan calculations
calculations  compound interest
include:  credit interest

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  Goods and Services Tax calculations
 inflation effects
 mark up and break even
 simple interest
 straight-line deprecation
Resources and  hand held calculators and may include:
equipment must  computers
include:  financial services software
 spreadsheets
 on-line special purpose calculators
Appropriate  division
techniques include:  addition
 subtraction
 multiplication
 percentages
 fractions
 decimals
 straight-line graphs
Common  input/transcription errors
computational  wrong spreadsheet function or formula used
errors may include:  incorrect methodology
 wrong computational sign
 incorrect order of operations
 loss of constants
 incorrect positioning of decimal points and brackets in
equations

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  use sound written communication skills
 understand and apply mathematical techniques and methods
of calculation
 effectively use relevant data entry, office equipment and
software
 check for accuracy of computational results
 record calculation worksheets used for future reference and
use
Underpinning Demonstrates knowledge of:
Knowledge and  relevant financial services legislation and statutory
Attitudes requirements
 relevant knowledge of organisation policy on record keeping
and filing
Underpinning Skills Demonstrates skills to:
 ability to communicate effectively with co-workers and
supervisors in order to clarify information
 basic numeracy skills
 data entry skills
 IT skills for accessing and using appropriate software such as

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 spreadsheets and databases and using internet information
 questioning/listening techniques
 time management skills
 written communication skills necessary to complete business
documentation
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Design and Produce Business Documents
Unit Code EIS ACB3 04 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to design and produce various business
documents and publications. It includes selecting and using a
range of functions on a variety of computer applications.

Elements Performance Criteria

1. Select and 1.1 Appropriate technology and software applications are
prepare selected and used to produce required business
resources documents
1.2 Layout and style of publication are selected according to
information and organizational requirements
1.3 Document design is ensured to be consistent with company
and/or client requirements, using basic design principles
1.4 Format and style are discussed and clarified with person
requesting document/publication
2. Design 2.1 Files and records are identified, opened and generated
document according to task and organizational requirements
2.2 Document is designed to ensure efficient entry of information
and to maximize the presentation and appearance of
information
2.3 A range of functions are used to ensure consistency of
design and layout
2.4 Input devices are operated within designated requirements
3. Produce 3.1 Document production is completed within designated time
document lines according to organizational requirements
3.2 Document produced is checked to ensure it meets task
requirements for style and layout
3.3 Document is stored appropriately and document is saved to
avoid loss of data
3.4 Manuals, training booklets and/or help-desks are used to
overcome basic difficulties with document design and
production
4. Finalize 4.1 Document is proofread for readability, accuracy and
document consistency in language, style and layout prior to final output
4.2 Any modifications to document are made to meet
requirements
4.3 Document is named and stored in accordance with
organizational requirements and exit the application without
data loss/ damage
4.4 Document is printed and presented according to
requirements
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Variable Range
Technology may  computers
include:  photocopiers
 printers
 scanners
Software may  accounting packages
include:  database packages
 presentation packages
 spreadsheet packages
 word processing packages
Business  accounts statements
documents may  client databases
include:  newsletters
 project reviews
 proposals
 reports
 web pages
Organizational  budgets
requirements may  correctly identifying and opening files
include:  legal and organizational policies, guidelines and
requirements
 locating data
 log-on procedures
 manufacturers' guidelines
 occupational health and safety policies, procedures and
programs
 quality assurance and/or procedures manuals
 saving and closing files
 security
 storing data
Functions may  alternating headers and footers
include:  editing
 merging documents
 spell checking
 table formatting
 using columns
 using styles
Input devices may  keyboard
include:  mouse
 numerical key pad
 scanner
Naming documents  appropriate file type
may include:  Authorized access
 file names according to organizational procedure e.g.
numbers rather than names
 file names which are easily identifiable in relation to the
content

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  file/ directory names which identify the operator, author,
section, date etc
 filing locations
 organizational policy for backing up files
 organizational policy for filing hard copies of documents
 security
Storing documents  storage in directories and sub-directories
may include:  storage on CD-ROMs, disk drives or back-up systems
 storing/filing hard copies of computer generated documents
 storing/filing hard copies of incoming and outgoing facsimiles
 storing/filing incoming and outgoing correspondence

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  designing and producing a minimum of 3 completed business
documents, using at least 2 software applications in the
production of each document
 using appropriate data storage options
 Knowledge of the functions and features of contemporary
computer applications.
Underpinning Demonstrates knowledge of:
Knowledge and  appropriate technology for production requirements
Attitudes  functions and features of contemporary computer applications
 organizational policies, plans and procedures
 Organizational requirements for document design e.g. style
guide.
Underpinning Skills Demonstrates skills of:
 keyboarding and computer skills to complete a range of
formatting and layout tasks
 literacy skills to read and understand a variety of texts; to
prepare general information and papers according to target
audience; and to edit and proofread documents to ensure
clarity of meaning and conformity to organizational
requirements
 numeracy skills to access and retrieve data
 Problem-solving skills to determine document design and
production processes.
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Administer Financial Accounts
Unit Code EIS ACB3 05 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to correctly allocate payments, reconcile
accounts and maintains customer details.

Elements Performance Criteria

1. Allocate 1.1 Payments are allocated correctly to the appropriate
customer customer accounts and receipts are banked according to
payments organization guidelines and policy
1.2 Service to customers is prompted and documentation is
completed and processed quickly and accurately to maximize
customer satisfaction
2. Reconcile 2.1 Accurate responses are given to customers with any billing or
accounts account queries and any necessary billing adjustments
accurately made to the correct customer accounts
2.2 Customer complaints are responded to appropriately and
promptly in accordance with organization policy
3. Maintain 3.1 Details on customer account files are kept accurately and
customer details maintained up to date
3.2 Sources of customer details are checked for reliability and
verified where necessary

Variable Range
Details on customer  Company Number
accounts may  credit limit
include:  customer contact telephone numbers
 customer delivery and postal addresses
 customer file and identification number
 customer name
 facsimile numbers
 electronic addresses
 invoice and account number
 outstanding amount details
 part payment details
 payment due
 Payment due date.
Organisation  legislative requirements
guidelines and  memorandums
policy may include:  policy and procedures manuals
 Workplace documents.
Documentation  account maintenance forms
may include, but is  aged debtors trial balance
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not limited to:  audit trails
 cash allocation and journal processing
 credit or debit notes
 customer account reconciliations
 customer statements
 dishonoured cheques
 purchase orders
 signed delivery dockets/notes
Billing adjustments  cancellation fees
may include:  claims
 discounts
 correction of Goods and Services Tax
 full payment received
 interest charges
 outstanding amount
 part payment received
 refunds
 reimbursement fees
 sales tax
Account files may  electronic
be:  paper-based
Sources of  government agencies
customer details  inter-organization departments
may include:

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  validate account details
 apply basic knowledge of appropriate legislation
 interpret and apply organisation credit policy
 clarify information for basic credit accounts
 Accurately use data entry and recording systems.
Underpinning Demonstrates knowledge of:
Knowledge and  general developments in credit management
Attitudes  basic financial transaction processes and procedures
 organization policy
 workplace occupational health and safety (OHS) requirements
Underpinning Skills Demonstrates:
 communication skills to:
 determine and confirm work requirements and interact with
customers, using questioning and active listening as
required
 share information, listen and understand
 use language and concepts appropriate to cultural
differences
 numeracy skills to make financial calculations
 information technology skills for accessing and using
accounting systems, spreadsheets, databases and internet

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 information
 literacy skills for data analysis and entry
 organizational skills, including the ability to plan and sequence
work
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Prepare, Match and Process Receipts
Unit Code EIS ACB3 06 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to receive, identify and record receipts,
match receipts to documentation, enter data into organization
operating or accounting systems and file all necessary
documentation.

Elements Performance Criteria

1. Receive, identify 1.1 Established procedures are followed and receipts are
and record checked for accuracy against remittance documents
receipts 1.2 All receipts are recorded with remittance types accurately
identified to ensure correct allocation in accordance with
organization policy and procedures
1.3 Batching is completed in accordance with organization
systems and operating procedures and relevant
departments advised of total daily receipts
2. Match receipts 2.1 Receipts are checked and matched to documentation
to accurately and promptly and documentation security
documentation maintained to protect interests of all parties to transaction
2.2 Unmatched receipts are noted for follow-up or referral in
accordance with organization, industry and legislative
requirements
3. Enter data to 3.1 All receipts are accurately allocated to appropriate chart of
systems account areas and data entered onto receipt systems
without error and within time requirements specified in
relevant organization policy and procedures
3.2 All receipts are accurately matched to system debit with any
data and allocation discrepancies identified promptly to
enable early follow-up
3.3 Advice on source and solution to discrepancies is sought,
where necessary, to solve outstanding problems
3.4 Related systems are updated, reconciliations completed
and discrepancies between general ledger and sub-
systems resolved
4. File 4.1 Documentation is filed promptly in accordance with
documentation organization policy and procedures
4.2 Location of filed documentation is accessible and easily
traceable when required

Variable Range
Receipts may  bankers orders
include:  cash
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  cash journal entry
 cheques
 credit cards:
 direct
 mail
 telephone
 direct debits
 direct drawing
 payroll deduction
 postal money order
Organisation policy  computer systems documentation
and procedures  internal control guidelines
may include:  operations manuals
Industry and  Cash Transaction manuals
legislative  credit directives
requirements may  industry codes of practice
cover:  relevant Insurance law
 Taxation proclamation.
Receipt systems  Assets
may include:  cash receipts debiting
 commissions
 investment
 loans
 receipting system may take account of optimising legislative
requirements including Financial Institutions Duty
 computer based
 manual
Data and allocation  incorrect account allocation
discrepancies may  Key stroke error.
include:

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  interpret and apply organisation policies and procedures for
preparing, matching and processing receipts
 comply with legislative requirements for processing receipts
 accurately match receipts to relevant documentation
 enter data into organisation systems and correctly file
documentation
Underpinning Demonstrates knowledge of:
Knowledge and  industry codes of practice
Attitudes  awareness of relevant acts and regulations
 relevant legal systems and procedures impacting on payment
systems
 organization policy and procedures

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Underpinning Skills Demonstrates :
 communication skills to:
 determine and confirm work requirements and interact with
customers, using questioning and active listening as
required
 share information, listen and understand
 use language and concepts appropriate to cultural
differences
 numeracy skills to make financial calculations
 information technology skills for accessing and using
accounting systems, spreadsheets, databases and internet
information
 evaluation skills to determine payment status and any
discrepancies
 literacy skills for data analysis and entry
 organizational skills, including the ability to plan and sequence
work
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be accessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Process Payment Documentation
Unit Code EIS ACB3 07 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to identify payments for processing and
accurately process financial payment documents.

Elements Performance Criteria

1. Enter data to 1.1 Data is entered into systems without error and within time
system requirements as specified in relevant organization policy
and procedures
1.2 Data is allocated to correct systems and accounts and
related systems are updated
1.3 System controls are maintained to ensure the integrity and
security of client and payee database
2. Create payment 2.1 Payment facility is processed accurately in accordance with
facility organization policy and procedures
2.2 Documentation is maintained in a secure manner to protect
the privacy and interests of all parties
3. Verify payments 3.1 Authorization for payment is confirmed with information on
against payment facility matching approved documentation
documentation 3.2 Discrepancies are identified and followed up promptly
4. Effect payments 4.1 Payments are made within agreed credit arrangements in
accordance with organization policy and procedures and
industry and legislative requirements
4.2 Payment instruments are signed in accordance with relevant
authority levels and related systems updated promptly to
ensure that the integrity of accounting systems are
maintained
4.3 Primary documentation associated with payment is cancelled
or noted to ensure multiple payments are not made
5. File 5.1 Documentation is filed promptly in accordance with
documentation organization policy and procedures
5.2 Location of filed documentation is easily accessed and traced

Variable Range
Organisation policy  computer system documentation
and procedures  internal control guidelines
may include:  operations manuals
Related systems  assets system
may include:  claims

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  commissions and fees
 holding/suspense accounts
 receivables
 reinsurance
 tax related
Systems controls:  protect against the corruption of payee:
 name
 address
 bank account details
Payment facility  authorisation slips
documentation may  batch records
include:  cheque cancellations
 confirmation of receipt
 delivery dockets
 invoices
 payment requests
 periodic approvals
 signature verifications
 stop payments
Industry and  Relevant Financing laws
legislative  Trade practice and consumer protection proclamation
requirements may  industry codes of practice
cover:  occupational health and safety (OHS) guidelines
 relevant Insurance laws
 Taxation law

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  interpret and apply organisation, industry and legislative
requirements for processing payment documentation
 accurately enter data in organisation systems
 create payment facilities and verify payments against
documentation
Underpinning Demonstrates knowledge of:
Knowledge and  awareness of relevant acts and regulations
Attitudes  industry codes of practice
 organisation policy and procedures
 relevant legal systems and procedures impacting on payment
systems
Underpinning Skills Demonstrates:
 communication skills to:
 determine and confirm work requirements and interact with
customers, using questioning and active listening as
required
 share information, listen and understand
 use language and concepts appropriate to cultural
differences
 numeracy skills to make financial calculations

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  information technology skills for accessing and using
accounting systems, spreadsheets, databases and internet
information
 evaluation skills to determine payment status and any
discrepancies
 literacy skills for data analysis and entry
 organizational skills, including the ability to plan and sequence
work
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

Occupational Standard: Accounts and Budget Support Level III

Unit Title Process Applications for Credit
Unit Code EIS ACB3 08 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to apply product knowledge and advisory
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 skills in order to identify, confirm and process applications for
credit prior to assessment in accordance with organizational and
legislative requirements.

Elements Performance Criteria

1. Check and 1.1 Information required to support application is gathered in
verify accordance with credit policy and information recorded using
application correct organization policies and procedures
details 1.2 Information provided by applicant and obtained from other
sources is verified for accuracy and compliance with relevant
legislative requirements and organizational requirements
2. Submit 2.1 The decision is formed to reject or accept an application on
assessment and the basis of total credit assessment conducted and credit
decision policy
2.2 Decisions to advance funds or extend credit that fall outside
the officer's approval or limits of authority are referred to
relevant approving personnel
2.3 Recommendations to accept or reject applications to provide
credit or advance funds and any required security are
prepared and forwarded to relevant personnel promptly and
in accordance with organization procedures
3. Maintain 3.1 Records system is kept up to date and maintained according
application to legislative requirements and timeframes and organization
records and policy and procedures
complete 3.2 File and record movements are monitored and recorded
necessary 3.3 Documentation is produced accurately, clearly and
documentation concisely, in accordance with industry, organization and
legislative requirements and timeframes

Variable Range
Information can be  face-to-face interview at:
obtained via:  lender's office
 applicant's home
 worksite
 off-site
 facsimile
 internet
 mail
 teleconference
 telephone interview
Relevant legislative  Relevant Investments laws
requirements may  Cheques and Payment Orders manuals
include:  Electronic Funds Transfer Code of Conduct
 Financial Institutions Code
 Financial Transaction Reports manuals

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  Trade practice and Consumer Protection proclamation
 Personal Property Securities laws.
 Prudential requirements
Credit assessment  designated approval staff
may be made by:  the interviewer
 a central lending unit
Credit policy  compliance
includes reference  National Bank of Ethiopia (NBE) Credit directives
to: requirements
 Company’s credit guide lines
 satisfactory credit history
 Security requirements.
Security may  application may be for an unsecured or secured loan
include:  goods mortgage
 real property mortgage
 third party security:
 co-borrower
 guarantor
 Personal Property Securities laws requirements.
Organisation policy  administrative and clerical systems
and procedures  coding systems
may include  lender requiring or not requiring mortgage indemnity
information in insurance
regard to:  product and account and service range
 range of responsibility
Documentation  approval of offer documents
may include:  disclosure and associated documents
 loan schedule
 Security documents

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  thoroughly check to ensure that application details are
accurate
 apply knowledge of relevant legislation
 interpret and comply with credit policy in accordance with the
NBE’s Credit directives
 use relevant data entry, office equipment and software
Underpinning Demonstrates knowledge of:
Knowledge and  credit products, their features and requirements for application
Attitudes  organizational policies and procedures in regard to customer
service and techniques
 relevant credit legislation and statutory requirements,
including:
 NBE’s Credit directives
 Personal Property Securities laws
 relevant industry codes of practice
 security checking procedures

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Underpinning Skills Demonstrate:
 communication skills to:
 determine and confirm credit applicant requirements, using
questioning and active listening as required
 liaise with others, share information, listen and understand
 use language and concepts appropriate to cultural
differences
 numeracy skills to:
 accurately analyze, record and store lending application
data in accordance with organizational requirements
 calculate term of loan, repayments and interest
 literacy skills to read and interpret documentation from a
variety of sources and recording, gathering and consolidating
credit application information
 IT skills for accessing and using appropriate software such as
spreadsheets and databases and internet information
 written communication skills necessary to complete credit
application records
 organizational skills, including the ability to plan and sequence
work
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Monitor and Control Accounts Receivable
Unit Code EIS ACB3 09 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to determine the nature and extent of
account deficits and to reach a decision on payment methods
and appropriate monitoring and controlling of accounts.

Elements Performance Criteria

1. Collect and 1.1 Status of debt is determined in accordance with organization
record monies policy and guidelines and legislative requirements
due
1.2 Transactions on account are accurately recorded and
maintained according to organization policy and guidelines
1.3 Records of customer contact are accurately maintained
2. Review 2.1 Customers in breach of terms and conditions are correctly
compliance with identified and contacted promptly and courteously to bring
terms and account within terms
conditions
3. Resolve 3.1 Background to claim is thoroughly researched based on
disputed client's outline of dispute
amounts within
predetermined 3.2 Records are thoroughly checked for verification of all case
parameters material
3.3 Type of claim is correctly identified and resolved in
accordance with organization policy and procedures

Variable Range
Organisation policy  accepting and rejecting credit applications
and guidelines may  applying customer payments to appropriate accounts
cover:  assistance to customers on billing and collection problems
 collecting monies due
 gathering information and its evaluation
 legal obligations
 liaison and information dissemination to internal and external
parties
 maintenance of customer account files
 maintenance of security of invoice and other appropriate files
 making billing adjustments to customer accounts
 overall organisation goals and objectives
 reviewing and adjusting credit limits for established customers
 setting credit limits or credit lines for applications
 development and informal training of credit staff
 suspension of credit facilities
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  trading terms and credit limits
Legislative  Commercial code with regard to:
requirements may  Bankruptcy and liquidation
include:  Bills of Sales and Other Instruments
 Cheques and Payment Orders
 contract
 Corporations
 Partnership
 Personal Property Securities laws
 Trade Practices and consumer protection proclamation.
Records may  agency file systems
include:  audit records
 law enforcement and prosecution agencies
 past investigations
 records of customer contact that are electronic or paper-
based
 standards setting organization
 telephone logs
Contact with  will primarily involve telephone communication
customers:

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  interpret and comply with appropriate legislation
 know and implement organisation credit policy
 liaise with others to clarify information for basic credit
accounts
 achieve positive outcomes
 use data entry and recording systems and credit policies
Underpinning Demonstrates knowledge of:
Knowledge and  credit management business protocols and process
Attitudes  organizational policy, procedures and systems
 the credit management sector and related legislation
Underpinning Skills Demonstrate:
 communication skills to:
 determine and confirm debt status, using questioning and
active listening as required
 liaise with others, share information, listen and understand
 use language and concepts appropriate to cultural
differences
 numeracy and IT skills to:
 perform credit related calculations
 access and update account records electronically
 access web-based information services
 literacy skills to read and interpret documentation from a
variety of sources and record and consolidate debt related

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 information
 research and analysis for accessing, interpreting and
managing trading terms and status information and to check
claims
 interpersonal skills to deal effectively with customers on
outstanding repayment matters and to liaise with legal
practitioners as required
 judgement skills for making credit related decisions
 organizational skills, including the ability to plan and sequence
work
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Balance Cash Holdings
Unit Code EIS ACB3 10 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to clear registers, count money, calculate
non-cash transactions and reconcile takings and balance cash
holdings.

Elements Performance Criteria

1. Maintain 1.1 Cash in safe box is maintained in accordance with
accurate cash organization's policies and procedures
floats 1.2 Regular cash transaction processing and proofing are
conducted within specified timeframes and recorded
appropriately with cash withdrawn and deposited checked for
accuracy
1.3 Cash at close of business is counted in accordance with
organization's policies and procedures and discrepancies are
investigated and corrected in order to balance float
1.4 Cash within organization budget is maintained within set
limits
2. Remove 2.1 Terminal balances are performed in line with organization's
receipts from policies and procedures and cash supplied to terminal
terminal according to organization policies and procedures with
float separated from takings prior to balancing procedures
2.2 Terminal information is recorded appropriately after accurate
checking
2.3 Security policies and procedures are followed in the
removal and transportation of cash, cash float and non-cash
documents
3. Reconcile 3.1 Cash and non-cash documents are correctly counted and
takings calculated with terminal reading and sum of cash and non-
cash transactions compared appropriately to achieve balance
3.2 Records of individual takings are recorded accurately and in
accordance with organization's policies and procedures

Variable Range
Cash in safe box  notes and coins held in manual cash handling devices
includes:
Terminal includes:  a range of manual or electronic equipment used for the
deposit and withdrawal of cash and non-cash documents
Organisation  neatness and tidiness of cash in safe box
policies and  terminal balancing and security
procedures include  time frames for:
policies and  processing transactions
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procedures relating  periodic and end of day balances
to:  recording of discrepancies
Security policies  organizational policies and procedures that specifically refer
and procedures to the securing and safe handling and transport of money and
includes: non-cash transactions
Non-cash  cheques
documents or  advance cards/ suspense payment voucher
transactions may  others
include
Accurate recording  duplicate or triplicate copies
of information may  permanent hard copy
require recording  proformas
on:

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  accurately balance cash holdings in accordance with the
organization's requirements and procedures and precisely
check cash and non-cash transactions
Underpinning Demonstrates knowledge of:
Knowledge and  relevant legislation and statutory requirements including:
Attitudes  cash operation manual
 Industry codes of practice
 security checking procedures
 the operation and maintenance of equipment which may
include:
 security equipment
 transaction terminals
 numerical display boards
 calculators
 scanners
 organizational policies and procedures in regard to:
 terminal balancing
 cash and non-cash transaction security
 cash float handling
Underpinning Skills Demonstrates:
 communication skills to:
 determine and confirm work requirements, using
questioning and active listening as required
 liaise with others, share information, listen and understand
 use language and concepts appropriate to cultural
differences
 numeracy and IT skills to:
 make basic cash and non-cash balancing calculations
 access and use computer-based transaction systems
 problem solving skills to address balance errors and issues
 literacy skills to read documents and complete forms and

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 transaction records accurately
 organizational skills, including the ability to plan and sequence
work
 teamwork skills to work cooperatively with others
 self-management skills for complying with procedural
requirements
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Process Payroll
Unit Code EIS ACB3 11 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to process payroll from provided data using
manual and computerised payroll systems.

Elements Performance Criteria

1. Record payroll 1.1 Payroll data is checked and discrepancies are clarified with
data designated persons
1.2 Employee pay period details and any deductions and
allowances in payroll system are entered in accordance
with source documents
1.3 Payment is calculated due to individual employee to reflect
standard pay and variations in accordance with employee
source data
2. Prepare payroll 2.1 Payroll is prepared within designated time lines in
accordance with organizational policy and procedures
2.2 Total salary/wages are reconciled for pay period, irregularities
are checked, corrected or referred to designated persons for
resolution
2.3 Arrangements for payment are made in accordance with
organizational and individual requirements
2.4 Authorization of payroll and individual pay advice is obtained
in accordance with organizational requirements
2.5 Payroll records are produced, checked and stored in
accordance with organizational policy and security
procedures
2.6 Security procedures are followed for processing payroll and
for maintaining payroll records
3. Handle payroll 3.1 Payroll enquiries are responded in accordance with
enquiries organizational and legislative requirements
3.2 Information is provided in accordance with organizational and
legislative requirements
3.3 Ensure all enquiries outside area of responsibility and
knowledge are referred to designated persons for resolution
3.4 Additional information or follow-up action is completed within
designated time lines in accordance with organizational policy
and procedures

Variable Range
Designated  immediate supervisor
persons may  those who have the authority to approve payroll decisions

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include:
Pay period details  bonus
may include:  casual wage
 commission
 contract
 piecework
 salary
 wage
Deductions and  car allowance
allowances may  health insurance
include:  income tax
 meal allowance
 superannuation contributions
 travel allowance
 union dues
 others
Payroll system may  manual
include:  computerised
Source documents  employee earnings and payroll register
may include:  employee records or history
 employee timesheets
Variations may  holiday loading
include:  long service leave
 overtime
 paid leave
 rates of pay
 sick leave
 taxation
 unpaid leave
 others
Preparing payroll  calculation of gross pay
may include:  cash analysis
 electronic funds transfer
 net pay
 preparing cheques
 preparing pay advice slips
 taxation and other deductions
Payroll records may  cash analysis sheets
include:  electronic funds transfer
 employee summary report
 end of month reports
 end of year reports
 pay advice slips
 taxation reports
Enquiries may  email
include:  face-to-face
 fax
 telephone
Legislative  relevant tax laws
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requirements may  confidentiality and security of records
include:  Higher Education Contribution Scheme
 Medical care levy
 pension law

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  performing payroll calculations
 applying knowledge of organizational guidelines relating to
security and confidentiality of information
Underpinning Demonstrates knowledge of:
Knowledge and  key provisions of relevant legislation from all forms of
Attitudes government, standards and codes that may affect aspects of
business operations, such as:
 anti-discrimination legislation
 ethical principles
 codes of practice
 financial legislation
 occupational health and safety
 organizational policy and procedures
 types of payroll systems
Underpinning Skills Demonstrates skills to:
 culturally appropriate communication skills to relate to people
from diverse backgrounds and people with diverse abilities
 literacy skills to:
 read and understand organization's financial policies and
procedures, and any procedures based on legislative
requirements
 write cheque or salary authorizations
 prepare pay advice slips
 maintain records
 numeracy skills to perform calculations and to reconcile
figures
 Problem-solving skills to reconcile figures and to resolve
employee enquiries within scope of own responsibility.
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Prepare Financial Reports
Unit Code EIS ACB3 12 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to record general journal adjustment entries
and to prepare end of period financial reports.

Elements Performance Criteria

1. Maintain asset 1.1 A register of property, plant and equipment from fixed asset
register transactions is prepared in accordance with organizational
policy and procedures
1.2 Method of calculating depreciation is determined in
accordance with tax authority requirements
1.3 Asset register and associated depreciation schedule are
maintained in accordance with tax authority, organizational
policy, procedures and accounting requirements
2. Record general 2.1 Depreciation of non-current assets and disposal of fixed
journal entries assets are recorded in accordance with organizational policy,
for balance day procedures and accounting requirements
adjustments
2.2 Expense accounts and revenue accounts are adjusted for
prepayments and accruals
2.3 Bad and doubtful debts are recorded in accordance with
organizational policy, procedures and accounting
requirements
2.4 Ledger accounts are adjusted for inventories, if required,
and transfer to final accounts
3. Prepare final 3.1 General journal entries for balance day adjustments are
general ledger entered in general ledger system in accordance with
accounts organizational policy, procedures and accounting
requirements
3.2 Revenue and expense account balances are posted to final
general ledger accounts system
3.3 Final general ledger accounts are prepared to reflect gross
and net profits for reporting period
4. Prepare end of 4.1 Revenue statement is prepared in accordance with
period financial organizational requirements to reflect operating profit for
reports reporting period
4.2 Balance sheet is prepared to reflect financial position of
business at end of reporting period
4.3 Errors are identified and corrected, or referred for resolution
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 in accordance with organizational policy and procedures

Variable Range
Calculating  reducing balance method
depreciation may  straight-line method
include:
Expense accounts  distribution expenses
may include:  electricity
 freight inward and outward
 insurance
 interest paid
 rates
 rent paid
 telephone and fax
 wages and salaries
Revenue accounts  commission received
may include:  interest received
 rent received
Prepayments and  accrued expenses
accruals may  accrued revenue
include:  prepaid expenses
 prepaid revenue
Bad and doubtful  calculating provision for doubtful debts
debts may include:  writing off bad debts against provision for doubtful debts
Inventories may  goods for resale
include:  stationery and other office supplies
Final accounts may  profit and loss
include:  trading
Revenue statement  cost of goods sold if applicable
comprises:  gross profit
 operating net profit
 unclassified adjusted expenses and revenue
Reporting period  as determined in organizational procedures
may include:  financial year
Balance sheet  narrative or T format
comprises:  unclassified assets and liabilities

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  preparing financial reports
 applying the Accounting and Auditing Standards
 applying double-entry principles
Underpinning Demonstrates knowledge of:
Knowledge and  double-entry bookkeeping principles
Attitudes  general journal and general ledger entries
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  key provisions of relevant legislation and regulations from all
forms of government, standards and codes that may affect
aspects of business operations, such as:
 Taxation laws
 accounting and auditing standards
 Goods and Services Tax regulations
 anti-discrimination legislation
 ethical principles
 codes of practice
 finance legislation
 occupational health and safety
 organizational accounting systems
 organizational policies, procedures and accounting
requirements
Underpinning Skills Demonstrates:
 communication skills to clarify reporting requirements and
obtain required data
 literacy skills to:
 identify financial information
 follow the Accounting and Auditing Standards
 follow the organization's accounting procedures
 numeracy skills to calculate percentages, addition and
subtraction
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Produce Spreadsheets
Unit Code EIS ACB3 13 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to develop spreadsheets through the use of
spreadsheet software.

Elements Performance Criteria

1. Select and 1.1 Adhere to ergonomic, work organization and
prepare occupational health and safety requirements
resources 1.2 Energy and resource conservation techniques are used to
minimize wastage
1.3 Spreadsheet task requirements are identified in relation to
data entry, storage, output and presentation
2. Plan 2.1 Ensure spreadsheet design suits the purpose, audience and
spreadsheet information requirements of the task
design 2.2 Ensure spreadsheet design enhances readability and
appearance, and meets organizational and task requirements
for style and layout
2.3 Style sheets and automatic functions are used to ensure
consistency of design and layout
3. Create 3.1 Ensure data is entered, checked and amended to maintain
spreadsheet consistency of design and layout, in accordance with
organizational and task requirements
3.2 Spreadsheet is formatted using software functions to
adjust page and cell layout to meet information requirements,
in accordance with organizational style and presentation
requirements
3.3 Ensure formulae are tested and used to confirm output
meets task requirements, in consultation with appropriate
personnel as required
3.4 Manuals, user documentation and online help to overcome
problems are used with spreadsheet design and production
4. Produce simple 4.1 Chart type and design that enables valid representation of
charts numerical data, and meets organizational and task
requirements are selected
4.2 Charts are created using appropriate data range in the
spreadsheet
4.3 Chart type and layout are modified using formatting features
5. Finalize 5.1 Spreadsheet and any accompanying charts are previewed,
spreadsheets adjusted and printed, in accordance with task requirements
5.2 Ensure data input meets designated time lines and
organizational requirements for speed and accuracy

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 5.3 Spreadsheet is named and stored in accordance with
organizational requirements and exit the application without
data loss/damage

Variable Range
Ergonomic  avoiding radiation from computer screens
requirements may  chair height, seat and back adjustment
include:  document holder
 footrest
 keyboard and mouse position
 lighting
 noise minimisation
 posture
 screen position
 workstation height and layout
Work organisation  exercise breaks
requirements may  mix of repetitive and other activities
include:  rest periods
Occupational health  inspections
and safety  organizational procedures regarding incidents, accidents, fire
requirements may and emergencies
include:  workplace meetings
 workplace safety procedures
 other consultative activities
Conservation  double-sided paper use
techniques may  recycling used and shredded paper
include:  re-using paper for rough drafts (observing confidentiality
requirements)
 utilising power-save options for equipment
Spreadsheet  appropriateness to required tasks
design may include:  basic analysis
 charts
 formatting and reformatting
 formulae
 functions
 headers and footers
 headings
 headings and labels
 identification and parameters
 import and export of data
 labels
 macros
 multi-page documents
 split screen operation
Automatic functions  auto date
may include:  auto correct
 auto format
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  auto text
 default settings
 headers and footers
 page numbering
 styles
 table headings
Consistency of  borders
design and layout  bullet/number lists
may include:  captions
 consistency with other business documents
 page numbers
 spacing
 typeface styles and point size
Data may include:  numbers
 text
Checking data may  accuracy of data
include:  accuracy of formula with calculator
 ensuring instructions with regard to content and format have
been followed
 proofreading
 spelling, electronically and manually
Formatting may  alignment on page
include:  efficiency of formula
 enhancements to format - borders, patterns and colours
 enhancements to text
 headers/footers
 use of absolute and relative cell addresses
 use of cell addresses in formula
Software functions  adding/deleting columns/rows
may include:  formatting cells
 formatting text
 headers/footers
 sizing columns/rows
 using macros
 utilising shortcuts
Formulae may  average
include:  division
 multiplication
 percentage
 subtraction
 sum
 combinations of above
Printing may  charts
include:  entire workbooks
 selected data within a worksheet
 worksheets
Designated time  organizational time line e.g. financial requirements
lines may include:  time line agreed with internal/external client
 time line agreed with supervisor/person requiring spreadsheet
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Naming and storing  Authorized access
spreadsheet may  file naming conventions
include:  filing locations
 organizational policy for backing up files
 organizational policy for filing hard copies of spreadsheets
 security
 storage in electronic folders/sub-folders
 storage on CD-ROM, USB, tape back-up, server

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  designing spreadsheets that address a range of data and
organizational requirements
 using software functions, graphics and support materials to
create spreadsheets
 knowledge of formatting requirements of workplace
documents
Underpinning Demonstrates knowledge of:
Knowledge and  formatting requirements of workplace documents
Attitudes  organizational guidelines on spreadsheet design and use
 Organizational requirements for ergonomic standards, work
periods and breaks, and conservation techniques.
Underpinning Skills Demonstrates skills to:
 communication skills to clarify requirements of spreadsheet
 editing and proofreading skills to check own work for accuracy
against original
 keyboarding skills to enter text and numerical data
 literacy skills to read and understand organizational
procedures, and to use basic models to produce a range of
spreadsheets
 mathematical and statistical skills to use spreadsheet
functions such as sum, counts and averages
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Calculate Taxes, Fees and Charges
Unit Code EIS ACB3 14 0812
Unit Descriptor This unit covers the skills and knowledge required to determine
liability to pay taxes, fees and charges and calculate amounts
payable. It includes assessing goods and documents for liability;
calculating taxes, fees and charges; and completing transaction
records.
In practice, calculating taxes, fees and charges may overlap with
other generalist or specialist public sector workplace activities
such as acting ethically, complying with legislation, working
effectively, using resources and financial systems, organising
workplace information, etc.

Elements Performance Criteria

1. Assess goods 1.1 Goods and documents are examined in accordance with
and documents legislation, organizational guidelines and procedures.
for duty and tax
liability 1.2 Class of taxes, fees or charges is determined in
accordance with legislation and guidelines.
1.3 The value of the goods/services is determined.
1.4 Liability to pay taxes, fees and charges is determined in
accordance with legislation, policies and guidelines.
1.5 The rate of taxes, fees and charges is determined in
accordance with organizational policy and procedures.
2. Calculate taxes, 2.1 Taxes, fees and charges are calculated in accordance with
fees and relevant legislation, policies and guidelines.
charges
2.2 Relevant systems are used to assess amounts payable.
2.3 All calculations are made accurately and checked for
consistency.
3. Complete 3.1 Records of transaction are completed clearly and
transaction accurately in accordance with organizational guidelines, and
records identify all relevant information.
3.2 Transaction records are issued in accordance with
organizational guidelines and standard operating
procedures.
3.3 Copies of transaction records are retained and stored in
accordance with legislation, policies, guidelines and
procedures.

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Variable Range
Goods may include:  air and sea cargo
 hand-held cabin baggage
 passenger and crew baggage
 'per favour' items
 postal items
 unaccompanied baggage
 bulk and Containerized products
Legislation,  enabling and allied legislation and regulations, such as:
organizational  Customs duty law
guidelines and  Customs Tariff
procedures may  Excise Tax law
include:  Quarantine law
 Imported Items Control regulations
 Export Control regulations
 organizational policies and procedures
 work area standard operating procedures/work instructions
 procedures manuals
 occupational health and safety and environment legislation
and guidelines
Taxes, fees and  tariffs
charges may  duty
include:  penalties
 infringement notices
 taxes, such as:
 Goods and Services Tax
 Luxury goods Tax
 fees for service, such as:
 treatment and return to sender charges
 document charges
 fees associated with import directions
 inspection charges
Value of the goods  value of the taxable import
may include:  customs value
 prescribed weight
Liability to pay  possible tax exemptions
includes  possible customs exemptions
consideration of:  who has liability (i.e. owner or packer)
Rate may take  charging guidelines
account of:  legislated penalty units
 origin of the goods
 applicable concessions
 correct tariff classification
Relevant systems  specific 'ready reckoners'
or packages may  revenue systems
include:  Duty calc
 COMPILE

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  AIMS /Accounting Information Management System/
 EXDOC /Export Documentation System/
Records of  informal clearance documents
transactions may  customs entry
include:  invoice
 demand for payment
 record of credit payment
 other forms of receipt

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  Uphold the values and principles of public service
 Work effectively in the organisation
 Contribute to workgroup activities
 Access and use resources and financial systems
 Organise workplace information
 Comply with legislation in the public sector
 Contribute to workplace safety
Underpinning Demonstrates knowledge of:
Knowledge and  legislation, policy, procedures, guidelines, protocols and
Attitudes procedures relating to the calculation of taxes, fees and
charges
 jurisdictional values/ethics and codes of conduct
 equity and diversity principles
 valuation methods
 workplace and industry environment
 public sector legislation and procedures such as occupational
health and safety and environment
Underpinning Skills Demonstrates skills to:
 determining the correct rate to be applied to the full range of
goods/services
 accurately calculating monies owed on a range of
goods/services
 applying accurate recordkeeping
 validating claims and documents
 using packages/systems (including relevant mainframe and
PC-based packages) in assessing amounts payable
 applying decision making using sound judgment
 communicating with diverse audiences, conveying sometimes
complex information orally and in writing
 responding to diversity, including gender and disability
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
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Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Handle Foreign Currency Transactions
Unit Code EIS ACB3 15 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to provide customer service and handle
foreign currency transactions including buying and selling foreign
currency travellers cheques, notes and coins within a retail
banking environment.

Elements Performance Criteria

1. Identify nature 1.1.The nature of the foreign currency transaction is clarified
of customer's with the customer
foreign currency
needs 1.2.Relevant information is obtained from the customer
including verifying the identity of the person presenting notes
for sale or wishing to purchase foreign currency according to
organizational policy and procedures
1.3.Customer requests for foreign currency dealings are handled
in accordance within the officer's authority to approve
transactions
2. Verify that the 2.1.Cleared funds are identified as available for requests to
proposed purchase foreign currency
transaction can
be conducted 2.2.Requests for foreign currency notes are assessed against
current stock of currencies held with currencies not held on
site ordered and the customer advised when they will be
available
2.3.Foreign currency notes presented for sale are verified for
authenticity according to organizational procedures
3. Conduct the 3.1. Conversion of foreign currency amounts is calculated using
transaction the Organization’s set procedures and tables or by
accessing relevant databases
3.2. The customer is provided with a copy of the rates used to
calculate the currency conversion
3.3. Where travellers cheques are being purchased or sold, the
customer’s signature is witnessed in accordance with policies
and procedures
3.4. Details of the transaction are entered into the relevant
database
4. Maintain 4.1. Required vouchers and receipts are completed in accordance
accurate with organisation procedures and required signatures are
records of obtained on relevant documentation
transaction
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 4.2. Relevant reports are completed and filed in the event of
significant cash transactions including relevant reports
where a transaction is considered a possible suspect
transaction
4.3. Internal records of foreign currency transactions are updated
and maintained in accordance with organizational procedures

Variable Range
Foreign currency  conversion of Ethiopian birr to another currency
transactions may  foreign notes and coins
include:  international drafts
 overseas bank cheques
 telegraphic transfers
 traveller’s cheques
The customer may  a customer of another financial institution
be:  a new customer
 a resident or non-resident of Ethiopia
 an existing customer
Relevant  bank account details
information to be  name, address and contact details
collected may  source of funds to cover transaction
include:
Cleared funds  cash
refers to:  cheque from same institution
 cleared funds within a bank account held at same institution
Significant cash  transactions involving currency (i.e. coin and paper money of
transactions are: Ethiopia or of a foreign country) in excess of the equivalent of
Birr 200,000 or as determined by legislation

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  undertake a range of foreign currency transactions effectively
and accurately, completing relevant checks, documentation
and records
 follow organizational procedures when conducting foreign
currency transactions especially to ensure that unacceptable
risks are not taken
Underpinning Demonstrates knowledge of:
Knowledge and  industry codes of practice including:
Attitudes  Consumer Credit Code
 Code of Banking Practice
 Prevention and Suppression of Money Laundering and the
Financing of Terrorism Proclamation
 organization policies and procedures in regard to foreign
currency transactions
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  relevant fees and charges for foreign currency transactions
 relevant legislation and statutory requirements including
Financial Transaction Reports manuals
Underpinning Skills Demonstrates :
 communication skills to:
 determine and confirm customer requirements, using
questioning and active listening as required
 provide relevant responses to customer queries on foreign
currency transactions
 liaise with others, share information, listen and understand
 use language and concepts appropriate to cultural
differences
 numeracy and IT skills to:
 make basic financial transaction calculations
 access and use computer-based transaction systems
 access and use internet information such as currency
exchange rates
 problem solving skills to address customer service issues
 literacy skills to read documents and complete forms and
transaction records accurately
 organizational skills, including the ability to plan and sequence
work
 teamwork skills to work cooperatively with others
 self-management skills for complying with procedural
requirements
 learning skills to maintain knowledge of changes to currency
exchange process and procedures
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Budget and Accounts Support Level III
Unit Title Maintain Automatic Teller Machine (ATM) Services
Unit Code EIS ACB3 16 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to stock, regularly service, maintain security
and balance takings for ATMs.

Elements Performance Criteria

1. Restock and 1.1 ATMs are restocked and serviced in accordance with
service ATM correct procedure and key information displayed at
machines machine is verified to ensure it is current and legible
1.2 Action cards are handled according to organization’s
policies and procedure
1.3 ATM machines are cleaned and checked to ensure they are
functioning correctly with any faults and malfunctions
identified and corrective action initiated to resolve faults in
a timely manner
2. Replenish and 2.1 Cash in ATM is checked to ensure it complies with
balance cash in organization policies and procedures for cash levels
ATM 2.2 Cash is counted and entered on cash recording
documentation with cash balance records in machines
verified for accuracy and made available to authorized
personnel
2.3 Deposits made through ATMs are processed or actioned in
accordance with organization’s policies and procedures
2.4 Discrepancies between machine tape records and cash are
actioned, or referred to authorized personnel in accordance
with organization’s policies and procedures
3. Maintain 3.1 ATM cartridges are replenished in a secure area and
security of ATM confidentiality of access to machine cash is maintained
cash 3.2 Restocking and servicing of ATM are timed to comply with
security guidelines
3.3 Alteration of access to a machine is recorded in the correct
format and authorized personnel notified

Variable Range
Restocking ATMs  machine stationery
includes:  identifying customer reports or complaints of errors and
machine faults
Key information  cards accepted
displayed on ATM  contact numbers
machines may  hours of operation
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include:  instructions
Action cards may  damaged
include:  expired
 stolen cards
Organization’s  administrative and clerical systems
policies and  product/account and service range
procedures may be  range of responsibility
in regard to:  size, type and location of branch
 types of equipment used
Corrective action  displaying notice of fault and delay
may include:  machine fault:
 diagnosing
 correcting
 testing
 re commissioning
 referring of problems to other personnel
Authorized  employees
personnel may  relevant accounting personnel
include:  supervisors and managers

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  precisely check cash balances
 efficiently and effectively complete all ATM operations
 apply all security guidelines relating to use of ATMs
Underpinning Demonstrates knowledge of:
Knowledge and  industry codes of practice including:
Attitudes  Prevention and Suppression of Money Laundering
 and the Financing of Terrorism Proclamation
 Credit directives
 National Payment System Proclamation
 policies and procedures in regard to electronic banking and
security
 security checking procedures
 procedures for ATM:
 restocking
 fault diagnosis and checking
 security
 record checking and record keeping
 the operation and maintenance of equipment which may
include:
 security equipment
 transaction terminals
 numerical display boards
 calculators
 scanners
Underpinning Skills Demonstrates :

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  communication skills to:
 determine and confirm work requirements, using
questioning and active listening as required
 report and take instructions from authorized personnel
 liaise with others, share information, listen and understand
 use language and concepts appropriate to cultural
differences
 numeracy and IT skills to:
 balance cash and calculate cash and non-cash transaction
totals
 access and use computer-based databases and systems
 problem solving skills to address ATM servicing and security
issues
 literacy skills to read documents and complete forms and
records accurately
 organizational skills, including the ability to plan and sequence
work
 teamwork skills to work cooperatively with others
 self-management skills for complying with organizational
procedures and requirements
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Budget and Accounts Support Level III
Unit Title Maintain Business Records
Unit Code EIS ACB3 17 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to maintain the records of a business or
records system in good order on a day to day basis.

Elements Performance Criteria

1. Collate business 1.1 Identify individual records or information which should be
records incorporated into business or records system according to
organizational criteria
1.2 Records are sorted in accordance with workplace
requirements
1.3 Adhere to security and access requirements in
accordance with organizational procedures
2. Update 2.1 Control information is identified and recorded for describing
business or new records to be incorporated into business or records
records system system
2.2 Control information describing movement or use of records
is updated within business or records system
2.3 Control information in business or records system is
accurately recorded and updated
2.4 Records of completed business activities are identified and
removed from current system for disposal
3. Prepare reports 3.1 Requests for reports are interpreted and the content and
from the frequency sought are clarified, where necessary
business or 3.2 Reports are prepared from business or records system in
records system accordance with instructions or request
3.3 Reports are prepared in accordance with organizational
security and access procedures

Variable Range
Records may be:  at different stages of use:
 active
 archival
 digital:
 remote drives
 servers
 CDs
 DVDs
 imaging systems
 PC-based applications
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  mainframe
 physical:
 audio-visual or multimedia
 graphic
 microform
 paper-based (acid free or multiple copies)
 from a variety of sources:
 already in the custody of the organization
 in the process of being transferred between organizations
Information may  customer relationship management
include:  expenditure
 human resources management
 invoicing/sales
 legislative/regulatory/licensing compliance
 risk management
 stock control
 taxation, asset management
Business or records  archival control systems
systems may be:  business systems
 cash register-based systems
 characteristics relating to:
 aggregations
 context
 entities
 metadata
 current business or records systems
 electronic records and document management system
 informal
 paper-based accumulation and card systems
 PC-based accounting systems, employee and tax records
systems
 proprietary recordkeeping package
 storage facilities systems
 systems unique to individual workplaces and organization
Security and  individuals or positions of individuals
access  protection of privacy
requirements may  security restrictions
relate to:  trade secrets or commercial-in-confidence information
Reports may be:  ad hoc
 computer generated
 hand prepared
 part of a management solution for another support/operational
function
 regular records management reports
 system management reports

Evidence Guide

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Critical aspects of Assessment requires evidence that the candidate:
Competence  complying with organizational procedures and workplace
requirements
 knowledge and understanding of business or records systems
 accurately recording information
Underpinning Demonstrates knowledge of:
Knowledge and  key provisions of relevant legislation from all forms of
Attitudes government, regulations, standards and documentation that
may affect aspects of business operations, such as:
 Metadata element set
 Work process analysis for recordkeeping
 Records management
 Information and documentation - Records management
processes – Metadata for records - Principles
 Stock Exchange Principles
 ethical principles
 codes of practice
 privacy and freedom of information
 archives and records legislation
 occupational health and safety
 general principles and processes of records management and
records management systems, such as:
 systems of control
 records continuum theory
 mandate and ownership of business process
 environmental context
 records characteristics
Underpinning Skills Demonstrates :
 communication skills to explain and clarify procedures, and to
interview users to identify their records/information needs
 literacy skills to read and interpret nature of record content,
functions and problems
 problem-solving and analysis skills to identify and manage
records
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

Occupational Standard: Budget and Accounts Support Level III

Unit Title Process Customer Complaints
Unit Code EIS ACB3 18 0812

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Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to handle formal and informal negative
feedback and complaints from customers.

Elements Performance Criteria

1. Respond to 1.1 Customer complaints are processed using effective
complaints communication in accordance with organizational
procedures established under organizational policies,
legislation or codes of practice
1.2 Necessary reports relating to customer complaints are
obtained, documented and reviewed
1.3 Decisions about customer complaints are made by taking
into account applicable legislation, organizational policies
and codes
1.4 Resolution of the complaint is negotiated and an agreement
is obtained where possible
1.5 A register of complaints/disputes is maintained
1.6 Customer of the outcome of the investigation is informed
2. Refer 2.1 Complaints that require referral to other personnel or
complaints external bodies are identified
2.2 Referrals are made to appropriate personnel for follow-up in
accordance with individual level of responsibility
2.3 All documents and investigation reports are forwarded
2.4 Appropriate personnel are followed-up to gain prompt
decisions
3. Exercise 3.1 Implications of issues are identified for customer and
judgement to organisation
resolve 3.2 Appropriate options are analysed, explained and negotiated
customer for resolution with customer
service issues 3.3 Viable options are proposed in accordance with appropriate
legislative requirements and enterprise policies
3.4 Ensure matters for which a solution cannot be negotiated
are referred to appropriate personnel

Variable Range
Customers may  customers with routine or specific requests
include:  internal or external customers
 people from a range of social, cultural or ethnic backgrounds
 people who may be unwell, drug affected or emotionally
distressed
 people with varying physical and mental abilities
 regular and new customers
Complaints may  different types of severity, formality and sources
include:  scenarios where external bodies such as police are required

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  straightforward customer dissatisfaction
 level of documentation required
Effective  giving customers full attention
communication  maintaining eye contact (for face-to-face interactions), except
may include: where eye contact may be culturally inappropriate
 speaking clearly and concisely
 using appropriate language and tone of voice
 using clear written information/communication
 using non-verbal communication e.g. body language,
personal presentation (for face-to-face interactions)
Documenting  completed forms and written reports
reports relating to  using audio-visual tapes
customer  using computer-based systems
complaints may
include:
Referrals may  external bodies e.g. Ombudsman, Independent Commission
include: Against Corruption , police
 relevant superiors in the organizational hierarchy

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  applying judgement in the application of industry and/or
organizational procedures
 working with customer complaints
 knowledge of organizational procedures and standards for
processing complaints
Underpinning Demonstrate knowledge of:
Knowledge and  key provisions of relevant legislation from all forms of
Attitudes government that may affect aspects of business operations,
such as:
 anti-discrimination legislation
 ethical principles
 codes of practice
 occupational health and safety (OHS)
 importance of good communication skills and the individual's
role in processing customer complaints
 organizational procedures and standards for processing
complaints and recommending appropriate action
Underpinning Skills Demonstrates:
 analytical skills to identify trends and positions of products
and services
 communication skills to interpret customer complaints, and to
monitor and advise on customer service strategies and
resolutions
 culturally appropriate communication skills to relate to people
from diverse backgrounds and people with diverse abilities
 literacy skills to read and understand a variety of texts; to
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 prepare general information and papers according to target
audience; and to edit and proofread texts to ensure clarity of
meaning and accuracy of grammar and punctuation
 problem-solving skills to deal with customer enquiries or
complaints, to apply organizational procedures to a range of
situations and to exercise judgement in this application
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Budget and Accounts Support Level III
Unit Title Deliver and Monitor a Service to Customers
Unit Code EIS ACB3 19 0812
Unit Descriptor This unit describes the performance outcomes, skills and
knowledge required to identify customer needs and monitor
service provided to customers.

Elements Performance Criteria

1. Identify 1.1 Appropriate interpersonal skills are used to accurately
customer needs identify and clarify customer needs and expectations
1.2 Customer needs are assessed for urgency to determine
priorities for service delivery in accordance with
organizational requirements
1.3 Effective communication is used to inform customers
about available choices for meeting their needs and assist
in the selection of preferred options
1.4 Limitations are identified in addressing customer needs and
seek appropriate assistance from designated individuals
2. Deliver a service 2.1 Prompt service is provided to customers to meet identified
to customers needs in accordance with organizational requirements
2.2 Appropriate rapport is established and maintained with
customers to ensure completion of quality service delivery
2.3 Customer complaints are sensitively and courteously
handled in accordance with organizational requirements
2.4 Assistance is provided or customers with specific needs
are given response in accordance with organizational
requirements
2.5 Available opportunities are identified and used to promote
and enhance services and products to customers
3. Monitor and 3.1 Customer satisfaction is regularly reviewed with service
report on delivery using verifiable evidence in accordance with
service delivery organizational requirements
3.2 Opportunities is identified to enhance the quality of service
and products, and pursued within organizational
requirements
3.3 Procedural aspects of service delivery are monitored for
effectiveness and suitability to customer requirements
3.4 Customer feedback is regularly sought and used to improve
the provision of products and services
3.5 Evidence of customer satisfaction is incorporated in
decisions to modify products or services, ensuring they are
within organizational requirements
3.6 Ensure reports are made clear, detailed and contain

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 recommendations focused on critical aspects of service
delivery

Variable Range
Appropriate  listening actively to what the customer is communicating
interpersonal skills  providing an opportunity for the customer to confirm their
may include: request
 questioning to clarify and confirm customer needs
 seeking feedback from the customer to confirm understanding
of needs
 summarising and paraphrasing to check understanding of
customer message
 using appropriate body language
Customers may  corporate customers
include:  individual members of the organisation
 individual members of the public
 internal or external
 other agencies
Customer needs  accuracy of information
and expectations  advice or general information
may include:  complaints
 fairness/politeness
 further information
 making an appointment
 prices/value
 purchasing Organization’s products and services
 returning Organization’s products and services
 specific information
Organizational  access and equity principles and practice
requirements may  anti-discrimination and related policy
include:  defined resource parameters
 goals, objectives, plans, systems and processes
 legal and organizational policies, guidelines and requirements
 OHS policies, procedures and programs
 payment and delivery options
 pricing and discount policies
 quality and continuous improvement processes and standards
 quality assurance and/or procedures manuals
 replacement and refund policy and procedures
 who is responsible for products or services
Effective  giving customers full attention
communication  maintaining eye contact, except where eye contact may be
may include: culturally inappropriate
 speaking clearly and concisely
 using active listening techniques
 using appropriate language and tone of voice
 using clear written information/communication
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  using non-verbal communication e.g. body language,
personal presentation (for face-to-face interactions)
 using open and/or closed questions
Designated  colleagues
individuals may  customers
include:  line management
 supervisor
Customer  administrative errors such as incorrect invoices or prices
complaints may  customer satisfaction with service quality
include:  damaged goods or goods not delivered
 delivery errors
 product not delivered on time
 service errors
 warehouse or store room errors such as incorrect product
delivered
Specific needs of  age
customers may  beliefs/values
relate to:  culture
 disability
 gender
 language
 religious/spiritual observances
Opportunities to  extending time lines
promote and  packaging procedures
enhance services  procedures for delivery of goods
and products may  returns policy
include:  system for recording complaints
 updating customer service charter
Verifiable evidence  customer satisfaction questionnaires
may include:  audit documentation and reports
 quality assurance data
 returned goods
 lapsed customers
 service calls
 complaints

Evidence Guide
Critical aspects of Assessment requires evidence that the candidate:
Competence  identifying needs and priorities of customers
 distinguishing between different levels of customer
satisfaction
 treating customers with courtesy and respect
 responding to and reporting on, customer feedback
 knowledge of organizational policy and procedures for
customer service.
Underpinning Demonstrate knowledge of:
Knowledge and  key provisions of relevant legislation from all levels of

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Attitudes government that may affect aspects of business operations,
such as:
 anti-discrimination legislation
 ethical principles
 codes of practice
 financial legislation
 occupational health and safety (OHS)
 organizational policy and procedures for customer service
including handling customer complaints
 service standards and best practice models
 public relations and product promotion
 techniques for dealing with customers, including customers
with specific needs
Underpinning Skills Demonstrates:
 literacy skills to read and understand a variety of texts; to
prepare general information and papers according to target
audience; and to edit and proofread texts to ensure clarity of
meaning and accuracy of grammar and punctuation
 technology skills to select and use technology appropriate to a
task
 communication skills to monitor and advise on customer
service strategies
 problem-solving skills to deal with customer enquiries or
complaints
 analytical skills to identify trends and positions of products
and services
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Assessment Competency may be assessed through:
Methods  Interview / Written Test / Oral Questioning
 Observation / Demonstration
Context of Competency may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Monitor Implementation of Work Plan/Activities
Unit Code EIS ACB3 20 0812
Unit Descriptor This unit covers competence required to oversee and monitor the
quality of work operations within an enterprise. This unit may be
carried out by team leaders or supervisors.

Elements Performance Criteria

1. Monitor and 1.1Efficiency and service levels are monitored on an ongoing
improve basis.
workplace 1.2Operations in the workplace are made to support overall
operations enterprise goals and quality assurance initiatives.
1.3Quality problems and issues are promptly identified and
adjustments are made accordingly.
1.4Procedures and systems are changed in consultation with
colleagues to improve efficiency and effectiveness.
1.5Colleagues are consulted about ways to improve efficiency
and service levels.
2. Plan and 2.1Current workload of colleagues is accurately assessed.
organise 2.2Work is scheduled in a manner which enhances efficiency
workflow and customer service quality.
2.3Work is delegated to appropriate people in accordance with
principles of delegation.
2.4Workflow is assessed against agreed objectives and
timelines and colleagues are assisted in prioritisation of
workload.
2.5Input is provided to appropriate management regarding
staffing needs.
3. Maintain 3.1Workplace records are accurately completed and submitted
workplace within required timeframes.
records 3.2Where appropriate completion of records is delegated and
monitored prior to submission.
4. Solve 4.1Workplace problems are promptly identified and considered
problems and from an operational and customer service perspective.
make 4.2Short term action is initiated to resolve the immediate
decisions problem where appropriate.
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 4.3Problems are analysed for any long term impact and potential
solutions are assessed and actioned in consultation with
relevant colleagues.
4.4Where problem is raised by a team member, they are
encouraged to participate in solving the problem.
4.5Follow up action is taken to monitor the effectiveness of
solutions in the workplace.

Variables Range
Problems May include but not limited to:
 difficult customer service situations
 equipment breakdown/technical failure
 delays and time difficulties
 competence
Workplace May include but is not limited to:
records  staff records and regular performance reports

Evidence Guide
Critical Aspects of Demonstrates skills and knowledge in:
Competence  ability to effectively monitor and respond to a range of
common operational and service issues in the workplace
 understanding of the role of staff involved in workplace
monitoring
 knowledge of quality assurance, principles of workflow
planning, delegation and problem solving
Underpinning Demonstrate knowledge of:
Knowledge and  roles and responsibilities in monitoring work operations
Attitudes  overview of leadership and management responsibilities
 principles of work planning and principles of delegation
 typical work organization methods appropriate to the sector
 quality assurance principles and time management
 problem solving and decision making processes
 industrial and/or legislative issues which affect short term work
organization as appropriate to industry sector
Underpinning Demonstrate skills to:
Skills  monitor and improve workplace operations
 plan and organize workflow
 maintain workplace records
Resource Access is required to real or appropriately simulated situations,
Implications including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Methods of Competence may be assessed through:
Assessment  Interview / Written Test
 Observation / Demonstration with Oral Questioning
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Context of Competence may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Apply Quality Control
Unit Code EIS ACB3 21 0812
Unit Descriptor This unit covers the knowledge, attitudes and skills required in
applying quality control in the workplace.

Elements Performance Criteria

1. Implement 1.1 Agreed quality standard and procedures are acquired and
quality confirmed.
standards
1.2 Standard procedures are introduced to organizational
staff/personnel.
1.3 Quality standard and procedures documents are provided to
employees in accordance with the organization policy.
1.4 Standard procedures are revised / updated when necessary.
2. Assess quality 2.1 Services delivered are quality checked against organization
of service quality standards and specifications.
delivered
2.2 Service delivered are evaluated using the appropriate
evaluation quality parameters and in accordance with
organization standards.
2.3 Causes of any identified faults are identified and corrective
actions are taken in accordance with organization policies
and procedures.
3. Record 3.1 Basic information on the quality performance is recorded in
information accordance with organization procedures.
3.2 Records of work quality are maintained according to the
requirements of the organization.
4. Study causes of 4.1 Causes of deviations from final outputs or services are
quality investigated and reported in accordance with organization
deviations procedures.
4.2 Suitable preventive action is recommended based on
organization quality standards and identified causes of
deviation from specified quality standards of final service or
output.
5. Complete 5.1 Information on quality and other indicators of service
documentation performance is recorded.
5.2 All service processes and outcomes are recorded.

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Variable Range
Quality check May include but not limited to:
 Check against design / specifications
 Visual inspection and Physical inspection
Quality standards May include but not limited to:
 Materials
 Components
 Process
 Procedures
Quality parameters May include but not limited to:
 Standard Design / Specifications
 Material Specification

Evidence Guide
Critical Aspects of Demonstrates skills and knowledge in:
Competence  Checked completed work continuously against organization
standard
 Identified and isolated faulty or poor service
 Checked service delivered against organization standards
 Identified and applied corrective actions on the causes of
identified faults or error
 Recorded basic information regarding quality performance
 Investigated causes of deviations of services against standard
 Recommended suitable preventive actions
Underpinning Demonstrates knowledge of:
Knowledge  Relevant quality standards, policies and procedures
 Characteristics of services
 Safety environment aspects of service processes
 Evaluation techniques and quality checking procedures
 Workplace procedures and reporting procedures
Underpinning Skills Demonstrates skills to:
 interpret work instructions, specifications and standards
appropriate to the required work or service
 carry out relevant performance evaluation
 maintain accurate work records
 meet work specifications and requirements
 communicate effectively within defined workplace procedures
Resource Access is required to real or appropriately simulated situations,
Implications including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Methods of Competence may be assessed through:
Assessment  Interview / Written Test
 Observation / Demonstration with Oral Questioning
Context of Competence may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Lead Workplace Communication
Unit Code EIS ACB3 22 0812
Unit Descriptor This unit covers the knowledge, attitudes and skills needed to lead
in the dissemination and discussion of information and issues in
the workplace.

Elements Performance Criteria

1. Communicate 1.1 Appropriate communication method is selected
information
about 1.2 Multiple operations involving several topics areas are
workplace communicated accordingly
processes 1.3 Questions are used to gain extra information
1.4 Correct sources of information are identified
1.5 Information is selected and organized correctly
1.6 Verbal and written reporting is undertaken when required
1.7 Communication skills are maintained in all situations
2. Lead workplace 2.1 Response to workplace issues are sought
discussion
2.2 Response to workplace issues are provided immediately
2.3 Constructive contributions are made to workplace
discussions on such issues as production, quality and safety
2.4 Goals/objectives and action plan undertaken in the
workplace are communicated.
3. Identify and 3.1 Issues and problems are identified as they arise
communicate
issues arising in 3.2 Information regarding problems and issues are organized
the workplace coherently to ensure clear and effective communication
3.3 Dialogue is initiated with appropriate staff/personnel
3.4 Communication problems and issues are raised as they
arise

Variable Range
Methods of May include but not limited to:
communication  Non-verbal gestures
 Verbal
 Face to face
 Two-way radio
 Speaking to groups
 Using telephone
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  Written
 Using Internet
 Cell phone

Evidence Guide
Critical Aspects of Demonstrates skills and knowledge in:
Competence  Dealt with a range of communication/information at one time
 Made constructive contributions in workplace issues
 Sought workplace issues effectively
 Responded to workplace issues promptly
 Presented information clearly and effectively written form
 Used appropriate sources of information
 Asked appropriate questions
 Provided accurate information

Underpinning Demonstrates knowledge of:

Knowledge and  Organization requirements for written and electronic
Attitudes communication methods
 Effective verbal communication methods
Underpinning Skills Demonstrates skills to:
 Organize information
 Understand and convey intended meaning
 Participate in variety of workplace discussions
 Comply with organization requirements for the use of written
and electronic communication methods
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Methods of Competence may be assessed through:
Assessment  Interview / Written Test
 Observation / Demonstration with Oral Questioning
Context of Competence may be assessed in the work place or in a
Assessment simulated work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Lead Small Teams
Unit Code EIS ACB3 23 0812
Unit Descriptor This unit covers the skills, knowledge and attitudes required to
determine individual and team development needs and
facilitate the development of the work group.

Elements Performance Criteria

1. Provide team 1.1 Learning and development needs are systematically

leadership identified and implemented in line with organizational
requirements
1.2 Learning plan to meet individual and group training and
developmental needs is collaboratively developed and
implemented
1.3 Individuals are encouraged to self-evaluate performance
and identify areas for improvement
1.4 Feedback on performance of team members is collected
from relevant sources and compared with established team
learning process
2. Foster individual 2.1 Learning and development program goals and objectives
and are identified to match the specific knowledge and skills
organizational requirements of Competence standards
growth 2.2 Learning delivery methods are appropriate to the
learning goals, the learning style of participants and
availability of equipment and resources
2.3 Workplace learning opportunities and coaching/ mentoring
assistance are provided to facilitate individual and team
achievement of competencies
2.4 Resources and timelines required for learning activities are
identified and approved in accordance with organizational
requirements
3. Monitor and 3.1 Feedback from individuals or teams is used to identify and
evaluate implement improvements in future learning arrangements
workplace 3.2 Outcomes and performance of individuals/teams are
learning assessed and recorded to determine the effectiveness of
development programs and the extent of additional support
3.3 Modifications to learning plans are negotiated to improve
the efficiency and effectiveness of learning
3.4 Records and reports of Competence are maintained within
organizational requirement

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4. Develop team 4.1 Open communication processes to obtain and share
commitment and information is used by team
cooperation 4.2 Decisions are reached by the team in accordance with its
agreed roles and responsibilities
4.3 Mutual concern and camaraderie are developed in the
team
5. Facilitate 5.1 Team members actively participated in team activities and
accomplishment communication processes
of organizational 5.2 Teams members developed individual and joint
goals responsibility for their actions
5.3 Collaborative efforts are sustained to attain organizational
goals

Variable Range
Learning and May include but not limited to:
development  Coaching, mentoring and/or supervision
needs  Formal/informal learning program
 Internal/external training provision
 Work experience/exchange/opportunities
 Personal study
 Career planning/development
 Performance appraisals
 Workplace skills assessment
 Recognition of prior learning
Organizational May include but not limited to:
requirements  Quality assurance and/or procedures manuals
 Goals, objectives, plans, systems and processes
 Legal and organizational policy/guidelines and requirements
 Safety policies, procedures and programs
 Confidentiality and security requirements
 Business and performance plans
 Ethical standards
 Quality and continuous improvement processes and
standards
Feedback on May include but not limited to:
performance  Formal/informal performance appraisals
 Obtaining feedback from supervisors and colleagues
 Obtaining feedback from clients
 Personal and reflective behavior strategies
 Routine and organizational methods for monitoring service
delivery
Learning delivery May include but not limited to:
methods  On the job coaching or mentoring
 Problem solving
 Presentation/demonstration
 Formal course participation
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  Work experience and Involvement in professional networks
 Conference/seminar attendance and induction

Evidence Guide
Critical Aspects of Demonstrates skills and knowledge in:
Competence  identified and implemented learning opportunities for others
 gave and received feedback constructively
 facilitated participation of individuals in the work of the team
 negotiated learning plans to improve the effectiveness of
learning
 prepared learning plans to match skill needs
 accessed and designated learning opportunities
Underpinning Demonstrates knowledge of:
Knowledge and  coaching and mentoring principles
Attitude  understanding how to work effectively with team members
who have diverse work styles, aspirations, cultures and
perspective
 understanding how to facilitate team development and
improvement
 understanding methods and techniques for eliciting and
interpreting feedback
 understanding methods for identifying and prioritizing
personal development opportunities and options
 knowledge of career paths and competence standards in the
industry
Underpinning Skills Demonstrates skills to:
 read and understand a variety of texts, prepare general
information and documents according to target audience;
spell with accuracy; use grammar and punctuation effective
relationships and conflict management
 receive feedback and report, maintain effective relationships
and conflict management
 organize required resources and equipment to meet learning
needs
 provide support to colleagues
 organize information; assess information for relevance and
accuracy; identify and elaborate on learning outcomes
 facilitation skills to conduct small group training sessions
 relate to people from a range of social, cultural, physical and
mental backgrounds
Resource Access to relevant workplace or appropriately simulated
Implications environment where assessment can take place
Methods of Competence may be assessed through:
Assessment  Interview / Written exam
 Observation / Demonstration with Oral Questioning
Context of Competence may be assessed in the workplace or in a
Assessment simulated workplace setting

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Occupational Standard: Accounts and Budget Support Level III
Unit Title Improve Business Practice
Unit Code EIS ACB3 24 0812
Unit Descriptor This unit covers the skills, knowledge and attitudes required in
promoting, improving and growing business operations.

Elements Performance Criteria

1. Diagnose the 1.1 Data required for diagnosis is determined and acquired.
business 1.2 Competitive advantage of the business is determined from
the data.
1.3 SWOT analysis of the data is undertaken.
2. Benchmark the 2.1 Sources of relevant benchmarking data are identified.
business
2.2 Key indicators for benchmarking are selected in
consultation with key stakeholders.
2.3 Like indicators of own practice are compared with benchmark
indicators.
2.4 Areas for improvement are identified.
3. Develop plans 3.1 A consolidated list of required improvements is developed.
to improve 3.2 Cost-benefit ratios for required improvements are
business determined.
performance
3.3 Work flow changes resulting from proposed improvements
are determined.
3.4 Proposed improvements are ranked according to agreed
criteria.
3.5 An action plan is developed and agreed to implement the top
ranked improvements.
3.6 Organizational structures are checked to ensure they are
suitable.
4. Develop 4.1 The practice vision statement is reviewed.
marketing and 4.2 Practice objectives are developed/ reviewed.
promotional
plans 4.3 Target markets are identified/ refined.
4.4 Market research data is obtained.
4.5 Competitor analysis is obtained.
4.6 Market position is developed/ reviewed.
4.7 Practice brand is developed.
4.8 Benefits of practice/practice products/services are identified.

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 4.9 Promotion tools are selected/ developed.
5. Develop 5.1 Plans are developed to increase yield per existing client.
business 5.2 Plans are developed to add new clients.
growth plans
5.3 Proposed plans are ranked according to agreed criteria.
5.4 An action plan is developed and agreed to implement the top
ranked plans.
5.5 Practice work practices are reviewed to ensure they support
growth plans.
6. Implement and 6.1 Implementation plan is developed in consultation with all
monitor plans relevant stakeholders.
6.2 Indicators of success of the plan are agreed.
6.3 Implementation is monitored against agreed indicators.
6.4 Implementation is adjusted as required.

Variable Range
Data required May include but not limited to:
includes:  organization capability
 appropriate business structure
 level of client service which can be provided
 internal policies, procedures and practices
 staff levels, capabilities and structure
 market, market definition
 market changes/market segmentation
 market consolidation/fragmentation
 revenue
 level of commercial activity
 expected revenue levels, short and long term
 revenue growth rate
 break even data
 pricing policy
 revenue assumptions
 business environment
 economic conditions
 social factors
 demographic factors
 technological impacts
 political/legislative/regulative impacts
 competitors, competitor pricing and response to pricing
 competitor marketing/branding
 competitor products
Competitive May include but not limited to:
advantage  services/products
 fees
 location

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  timeframe
SWOT analysis May include but not limited to:
 internal strengths such as staff capability, recognized
 quality
 internal weaknesses such as poor morale,
 under-capitalization, poor technology
 external opportunities such as changing market and
 economic conditions
 external threats such as industry fee structures, strategic
 alliances, competitor marketing
Key indicators May include but not limited to:
 salary cost and staffing
 personnel productivity (particularly of principals)
 profitability
 fee structure
 client base
 size staff/principal
 overhead/overhead control
Organizational May include but not limited to:
structures  Legal structure (partnership, Limited Liability Company, etc.)
 organizational structure/hierarchy
 reward schemes
Objectives should May include but not limited to:
be 'SMART'  S: Specific
 M: Measurable
 A: Achievable
 R: Realistic
 T: Time defined
Market research May include but not limited to:
data  data about existing clients
 data about possible new clients
 data from internal sources
 data from external sources such as:
 trade associations/journals
 Yellow Pages small business surveys
 libraries
 Internet
 Chamber of Commerce
 client surveys
 industry reports
 secondary market research
 primary market research such as:
 telephone surveys
 personal interviews
 mail surveys
Competitor May include but not limited to:
analysis  competitor offerings
 competitor promotion strategies and activities
 competitor profile in the market place
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Market position May include but not limited to:
should  product
include data on:  the good or service provided
 product mix
 the core product - what is bought
 the tangible product - what is perceived
 the augmented product - total package of consumer
 features/benefits
 product differentiation from competitive products
 new/changed products
 Price and pricing strategies (cost plus, supply/demand, ability
to pay, etc.)
 Pricing objectives (profit, market penetration, etc.)
 cost components
 market position
 distribution strategies
 marketing channels
 promotion
 promotional strategies
 target audience
 communication
 promotion budget
Practice brand May include but not limited to:
 practice image
 practice logo/letter head/signage
 phone answering protocol
 facility decor
 slogans
 templates for communication/invoicing
 style guide
 writing style
 AIDA (attention, interest, desire, action)
Benefits May include but not limited to:
 features as perceived by the client
 benefits as perceived by the client
Promotion tools May include but not limited to:
 networking and referrals
 seminars
 advertising
 press releases
 publicity and sponsorship
 brochures
 newsletters (print and/or electronic)
 websites
 direct mail
 telemarketing/cold calling
Yield per existing May include but not limited to:
client  raising charge out rates/fees
 packaging fees

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  reduce discounts
 sell more services to existing clients

Evidence Guide
Critical Aspects of Demonstrates skills and knowledge in:
Competence  ability to identify the key indicators of business performance
 ability to identify the key market data for the business
 knowledge of a wide range of available information sources
 ability to acquire information not readily available within a
business
 ability to analyze data and determine areas of improvement
 ability to negotiate required improvements to ensure
implementation
 ability to evaluate systems against practice requirements
 and form recommendations and/or make recommendations
 ability to assess the accuracy and relevance of information
Underpinning Demonstrates knowledge of:
Knowledge and  data analysis
Attitudes  communication skills
 computer skills to manipulate data and present information
 negotiation skills
 problem solving
 planning skills
 marketing principles
 ability to acquire and interpret relevant data
 current product and marketing mix
 use of market intelligence
 development and implementation strategies of promotion and
growth plans
Underpinning Demonstrates skill in:
Skills  data analysis and manipulation
 ability to acquire and interpret required data, current practice
systems and structures and sources of relevant benchmarking
data
 applying methods of selecting relevant key benchmarking
indicators
 communication skills
 working and consulting with others when developing plans for
the business
 planning skills, negotiation skills and problem solving
 using computers to manipulate, present and distribute
information
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
Methods of Competence may be assessed through:
Assessment  Interview / Written Test
 Observation / Demonstration with Oral Questioning
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Context of Competence may be assessed in the work place or in a simulated
Assessment work place setting.

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Occupational Standard: Accounts and Budget Support Level III
Maintain Quality System and Continuous Improvement
Unit Title
Processes (Kaizen)
Unit Code EIS ACB3 25 1012
Unit Descriptor This unit of competence covers the skills and knowledge
required to prevent process improvements in their own work
from slipping back to former practices or digressing to less
efficient practices. It covers responsibility for the day- to-day
operation of the work/functional area and ensuring that quality
system requirements are met and that continuous
improvements are initiated and institutionalized.

Elements Performance Criteria

1. Develop and 1.1 Information about the enterprise's quality system is

maintain quality distributed and explained to personnel
framework within 1.2 Personnel are encouraged to participate in improvement
work area processes and to assume responsibility and authority
1.3 Responsibilities are allocated for quality within work area in
accordance with quality system
1.4 Coaching and mentoring are provided to ensure that
personnel are able to meet their responsibilities and quality
requirements
2. Maintain quality 2.1 Required quality documentation, including records of
documentation improvement plans and initiatives are identified
2.2 Quality documentation is prepared and accurate data
records are maintained and kept
2.3 Document control system is maintained for work area
2.4 The development and revision of quality manuals and work
instructions are contributed to the work area
2.5 Inspection and test plans are developed and implemented
for quality controlled products
3. Facilitate the 3.1 All required procedures are ensured to be accessible by
application of relevant personnel
standardized 3.2 Personnel are assisted to access relevant procedures, as
procedures required
3.3 Facilitate the resolution of conflicts arising from job
3.4 Facilitate the completion of required work in accordance
with standard procedures and practices
4. Provide training in 4.1 Roles, duties and current competency of relevant
quality systems personnel are analyzed
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 and improvement 4.2 Training needs are identified in relation to quality system
processes and continuous improvement processes (kaizen)
4.3 Opportunities are identified for skills development and/or
training programs to meet needs
4.4 Training and skills development programs are initiated and
monitored
4.5 Accurate training record is maintained
5. Monitor and 5.1 Performance outcomes are reviewed to identify ways in
review which planning and operations could be improved
performance 5.2 The organization’s systems and technology are used to
monitor and review progress and to identify ways in which
planning and operations could be improved
5.3 Customer service is enhanced through the use of quality
improvement techniques and processes
5.4 Plans are adjusted and communicated to personnel
involved in their development and implementation
6. Build continuous 6.1 Improvement team is organized and facilitated
improvement 6.2 Work group members are encouraged to routinely monitor
process key process indicators
6.3 Capacity in the work group is built to critically review the
relevant parts of the value chain
6.4 Work group members are assisted to formalize
improvement suggestions
6.5 Relevant resources are facilitated and work group
members are assisted to develop implementation plans
6.6 Implementation of improvement plans taking appropriate
actions is monitored to assist implementation where
required.
7. Facilitate the 7.1 The job completion process is analyzed
identification of 7.2 Relevant questions of job incumbent are asked
improvement
opportunities 7.3 Job incumbents are encouraged to conceive and suggest
improvements
7.4 The trying out of improvements is facilitated, as
appropriate
8. Evaluate relevant 8.1 Regular audits of components of the quality system that
components of relate to the work area are undertaken
quality system 8.2 Continuous improvement tools are implemented in the
quality system in accordance with own level of
responsibility and workplace procedures
8.3 The updating of standard procedures and practices is

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 facilitated
8.4 The capability of the work team aligns with the
requirements of the procedure is ensured

Variable Range
Coaching and May include but not limited to:
mentoring  providing assistance with problem-solving
 providing feedback, support and encouragement
 teaching another member of the team, usually focusing on a
specific work task or skill
Continuous May include but not limited to:
improvement  cyclical audits and reviews of workplace, team and individual
processes performance
 evaluations and monitoring of effectiveness
 implementation of quality systems, such as International
Standardization for Organization (ISO)
 modifications and improvements to systems, processes,
services and products
 policies and procedures which allow the organization to
systematically review and improve the quality of its products,
services and procedures
 seeking and considering feedback from a range of
stakeholders
 Kaizen
 Enterprise-specific improvement systems
Technology May include but not limited to:
 computerized systems and software such as databases,
project management and word processing
 telecommunications devices
 any other technology used to carry out work roles and
responsibilities
Customer service May include but not limited to:
 internal or external
 to existing, new or potential clients
Key process Key process indicators may include:
indicators  statistical process control data/charts
 orders
 lost time, injury and other OHS records
 equipment reliability charts, etc.
Continuous May include but not limited to:
improvement tools  statistics
 cause and effect diagrams
 fishbone diagram
 Pareto diagrams
 run charts
 X bar R charts

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  PDCA
 Sigma techniques
 balanced scorecards
 benchmarking
 performance measurement
 upstream and downstream customers
 internal and external customers immediate and/or final

Evidence Guide
Critical Aspects of Evidence of the following is essential:
Competence  taking active steps to implement, monitor and adjust plans,
processes and procedures to improve performance
 supporting others to implement the continuous
improvement system/processes, and to identify and report
opportunities for further improvement
 knowledge of principles and techniques associated with
continuous improvement systems and processes
 assist others to follow standard procedures and practices
 assist others make improvement suggestions
 standardize and sustain improvements
Assessors should ensure that candidates can:
 implement and monitor defined quality system
 requirements and initiate continuous improvements within
the work area
 apply effective problem identification and problem solving
techniques
 strengthen customer service through a focus on continuous
improvement
 implement, monitor and evaluate quality systems in the
work area
 initiate quality processes to enhance the quality of
performance of individuals and teams in the work area
 gain commitment of individuals/teams to quality principles
and practices
 implement effective communication strategies
 encourage ideas and feedback from team members when
developing and refining techniques and processes
 analyze training needs and implement training programs
 prepare and maintain quality and audit documentation
Underpinning Demonstrates knowledge of:
Knowledge and  principles and techniques associated with:
Attitudes  benchmarking
 best practice
 change management
 continuous improvement systems and processes
 quality systems
 range of procedures available and their application to
different jobs

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  applicability of TAKT time and MUDA to jobs
 identification and possible causes of variability in jobs
 continuous improvement process for organization
 questioning techniques
 methods of conceiving improvements
 suggestion and try out procedures
 relevant OHS
 quality measurement tools for use in continuous
improvement processes
 established communication channels and protocols
 communication/reporting protocols
 continuous improvement principles and process
 enterprise business goals and key performance indicators
 enterprise information systems management
 enterprise organizational structure, delegations and
responsibilities
 policy and procedure development processes
 relevant health, safety and environment requirements
 relevant national and international quality standards and
protocols
 standard operating procedures (SOPs) for the technical
work performed in work area
 enterprise quality system
Underpinning Skills Demonstrates skills to:
 coach and mentor team members
 gain the commitment of individuals and teams to
continuously improve
 innovate or design better ways of performing work
 communicate with relevant people
 prioritize and plan tasks related to encouraging and
improving use of standardized procedures
 negotiate with others to resolve conflicts and gain
commitment to standardized procedures
 facilitate other employees in improvement activities
 implement and monitor defined quality system requirements
 initiate continuous improvements within the work area
 apply effective problem identification and problem solving
techniques
 strengthen customer service through a focus on continuous
improvement
 implement, monitor and evaluate quality systems
 implement effective communication strategies
 encourage ideas and feedback from team members when
developing and refining techniques and processes
 analyze training needs and implementing training programs
 prepare and maintain quality and audit documentation
Resources Access is required to real or appropriately simulated situations,
Implication including work areas, materials and equipment, and to
information on workplace practices and OHS practices.
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Methods of Competence may be assessed through:
Assessment  Interview / Written Test
 Observation / Demonstration with Oral Questioning
Context of Competence may be assessed in the work place or in a
Assessment simulated work place setting.

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Sector: Economic Infrastructure
Sub-Sector: Business and Finance
 Acknowledgement

We wish to extend thanks and appreciation to the many representatives of business,

industry, academe and government agencies who donated their time and expertise

to the development of this occupational standard.

We would like also to express our appreciation to the Staff and Experts of Federal

TVET Agency, Ministry of Education (MoE) who made the development of this

occupational standard possible.

This occupational standard was developed in August 2012 at Bishoftu, Debre Zeit

Management Institute.