REPUBLIC OF KENYA

COMPETENCY-BASED MODULAR CURRICULUM

FOR

ACCOUNTANCY

KNQF LEVEL 6

(CYCLE 3)

PROGRAM CODE: 0411 551A

TVET CDACC
P.O. BOX 15745-00100
NAIROBI
© 2025, TVET CDACC

All rights reserved. No part of this curriculum may be reproduced, distributed, or transmitted
in any form or by any means, including photocopying, recording, or other electronic or
mechanical methods without the prior written permission of the TVET CDACC, except in the
case of brief quotations embodied in critical reviews and certain other non-commercial uses
permitted by copyright law. For permission requests, write to the Council Secretary/CEO, at
the address below:

Council Secretary/CEO
TVET Curriculum Development, Assessment and Certification Council
P.O. Box 15745–00100
Nairobi, Kenya
Email: [email protected]

2025, TVET CDACC 2

 FOREWORD
The provision of quality education and training is fundamental to the Government’s overall
strategy for social economic development. Quality education and training will contribute to
achievement Kenya’s development blue print and sustainable development goals.
Reforms in the education sector are necessary for the achievement of Kenya Vision 2030 and
meeting the provisions of the Constitution of Kenya 2010. The education sector had to be
aligned to the Constitution and this resulted to the formulation of the Policy Framework for
Reforming Education and Training (Sessional Paper No. 4 of 2016). A key feature of this
policy is the radical change in the design and delivery of the TVET training. This policy
document requires that training in TVET be competency based, curriculum development be
industry led, certification be based on demonstration of competence and mode of delivery
allows for multiple entry and exit in TVET programmes.
These reforms demand that Industry takes a leading role in curriculum development to ensure
the curriculum addresses its competence needs. It is against this background that this
Curriculum has been developed.
It is my conviction that this curriculum will play a great role towards development of
competent human resource for the Business sector’s growth and sustainable development.

PRINCIPAL SECRETARY
STATE DEPARTMENT FOR TVET
MINISTRY OF EDUCATION

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 PREFACE
Kenya Vision 2030 aims to transform the country into a newly industrializing, “middle-
income country providing a high-quality life to all its citizens by the year 2030”. Kenya
intends to create a globally competitive and adaptive human resource base to meet the
requirements of a rapidly industrializing economy through life-long education and training.
TVET has a responsibility of facilitating the process of inculcating knowledge, skills and
attitudes necessary for catapulting the nation to a globally competitive country, hence the
paradigm shift to embrace Competency Based Education and Training (CBET).
The Technical and Vocational Education and Training Act No. 29 of 2013 and the Sessional
Paper No. 4 of 2016 on Reforming Education and Training in Kenya, emphasized the need to
reform curriculum development, assessment and certification. This called for a shift to CBET
to address the mismatch between skills acquired through training and skills needed by
industry as well as increase the global competitiveness of Kenyan labour force.
TVET Curriculum Development, Assessment and Certification Council (TVET CDACC) in
conjunction with Business sector Skills Advisory Committee (SSAC), have developed this
curriculum.
This curriculum has been developed following the CBET framework policy; the CBETA
Standards and guidelines provided by the TVET Authority and the Kenya National
Qualification framework designed by the Kenya National Qualification Authority.
This curriculum is designed and organized with an outline of learning outcomes; suggested
delivery methods, training/learning resources and methods of assessing the trainee’s
achievement. The curriculum is competency-based and allows multiple entry and exit to the
course.
I am grateful to the Council Members, Council Secretariat, Business SSAC, expert workers
and all those who participated in the development of this curriculum.

CHAIRPERSON
TVET CDACC

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 ACKNOWLEDGEMENT

This curriculum has been designed for competency-based training and has independent units
of learning that allow the trainee flexibility in entry and exit. In developing the curriculum,
significant involvement and support was received from various organizations.

I recognize with appreciation the role of the Business Sector Skills Advisory Committee
(SSAC) in ensuring that competencies required by the industry are addressed in the
curriculum. I also thank all stakeholders in the Business sector for their valuable input and all
those who participated in the process of developing this curriculum.

I am convinced that this curriculum will go a long way in ensuring that workers in business
sector acquire competencies that will enable them to perform their work more efficiently.

COUNCIL SECRETARY/CEO
TVET CDACC

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 TABLE OF CONTENTS

FOREWORD .......................................................................................................................3
PREFACE ............................................................................................................................4
ACKNOWLEDGEMENT ...................................................................................................5
ABBREVIATIONS AND ACRONYMS ............................................................................7
KEY TO ISCED UNIT CODE ............................................................................................8
COURSE OVERVIEW .......................................................................................................9
MODULE I ........................................................................................................................14
BUSINESS COMMUNICATION .....................................................................................15
WORK ETHICS AND PRACTICES ................................................................................21
FUNDAMENTALS OF ACCOUNTING .........................................................................27
ECONOMICS SKILLS .....................................................................................................32
MODULE II .......................................................................................................................41
INFORMATION COMMUNICATION TECHNOLOGY (ICT) .....................................42
ENTREPRENEURIAL SKILLS .......................................................................................49
FINANCIAL ACCOUNTING...........................................................................................54
MODULE III .....................................................................................................................60
PRINCIPLES OF COMMERCIAL LAW .........................................................................61
MANAGEMENT SKILLS ................................................................................................69
BUSINESS MATHEMATICS AND STATISTICS .........................................................74
MODULE IV .....................................................................................................................80
PUBLIC FINANCE AND TAXATION ............................................................................81
QUANTITATIVE TECHNIQUES ....................................................................................88
MODULE V.......................................................................................................................94
FINANCIAL MANAGEMENT ........................................................................................95
MANAGEMENT ACCOUNTING .................................................................................102
FINANCIAL AUDIT.......................................................................................................108

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 ABBREVIATIONS AND ACRONYMS
ICT Information Communication Technology

IFRS International Financial Reporting Standards

IPSAS International Public Sector Accountancy Standards

PAYE Pay as You Earn

RIBA Islamic Finance Interest

TVET Technical and Vocational Education and Training

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 KEY TO ISCED UNIT CODE

KEY TO TVET CDACC UNIT CODE

BUS/CU/AC/BC/01/6/MA

Industry or sector

Curriculum

Occupational area

Type of competency

Competency number

Competency level

Control version

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 COURSE OVERVIEW
Accountancy level 6 qualifications consist of competencies that an individual must have to
provide accountancy services. It involves demonstrating fundamentals of accounting,
carrying out financial accounting, carrying out business mathematics and statistics,
conducting public finance and taxation, conducting quantitative techniques, conducting
financial management, and conducting financial audit.

The units of learning comprising Accountancy Level 6 qualifications include the following
basic, common and core units.

SUMMARY OF UNITS OF COMPETENCY

MODULE I

Unit Code TVET CDACC Unit Unit Title Duration in Credit

Code hours Factor

0031 551 06A BUS/CU/AC/CC/01/6/MA Business 80 8

Communication

0417 551 01A BUS/CU/AC/BC/03/6/MA Work Ethics and 40 4

Practices

0411 551 09A BUS/CU/AC/CC/02/6/MA Fundamentals of 130 13

Accounting

0413 551 03A BUS/CU/AC/CC/03/6/MA Economics Skills 140 14

Subtotal 1 390 39

MODULE II

Unit Code TVET CDACC Unit Unit Title Duration Credit

Code in hours Factor

0411 551 09A BUS/CU/AC/CR/01/6/MA Information 120 12

Communication

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 Technology ICT

0413 551 02A BUS/CU/AC/BC/04/6/MA Entrepreneurship Skills 40 4

0411 551 10A BUS/CU/AC/CR/02/6/MA Financial Accounting 160 16

Subtotal 2 320 32

MODULE III

Unit Code TVET CDACC Unit Unit Title Duration Credit

Code in hours Factor

0421 551 05A BUS/CU/AC/CC/04/6/MA Principles 80 8

Commercial Law

0413 551 04A BUS/CU/AC/CC/05/6/MA Management Skills 100 10

0411 551 08A BUS/CU/AC/CR/03/6/MA Business 140 14

Mathematics and
Statistics

Subtotal 3 320 32

MODULE IV

Unit Code TVET CDACC Unit Unit Title Duration Credit

Code in hours Factor

0411 551 11A BUS/CU/AC/CR/04/6/MA Public Finance and 130 13

Taxation

0411 551 12A BUS/CU/AC/CR/05/6/MA Quantitative 140 14

Techniques

SUBTOTAL 4 270 27

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 MODULE V

Unit Code Unit Title Duration Credit

in hours Factor

0411 551 13A BUS/CU/AC/CR/06/6/MA Financial 120 12

Management

0411 551 14A BUS/CU/AC/CR/07/6/MA Management 130 13

Accounting

0411 551 15A BUS/CU/AC/CR/08/6/MA Financial Audit 130 13

SUBTOTAL 5 380 38

INDUSTRIAL TRAINING 480 48

GRAND TOTAL 2160

Entry Requirements
An individual entering this course should have any of the following minimum requirements:
a) Kenya Certificate of Secondary Education (KCSE) minimum mean grade C- (Minu)
Or
b) Related level 5 certificate
or
c) Equivalent qualifications as may be determined by TVETA

Trainer Qualification
Qualifications of a trainer for this course:

a) Possession of a minimum qualification in Accountancy Level 7 or in related trade

area.
b) Licensed by TVETA.
Industry Training

An individual enrolled in this course will be required to undergo Industry training for a
minimum period of 480 hours in accounting sector. The industrial training may be taken after

2025, TVET CDACC 11

completion of all units for those pursuing the full qualification or be distributed equally in
each unit for that pursuing part qualification. In the case of dual training model, industrial
training shall be as guided by the dual training policy.

The course shall be assessed formatively and summatively:

a) During formative assessment all performance criteria shall be assessed based on

performance criteria weighting.
b) Number of formative assessments shall minimally be equal to the number of
elements in a unit of competency.
c) During summative assessment basic and common units may be integrated in the
core units or assessed as discrete units.
d) Theoretical and practical weight shall be 40:60 for each unit of learning.
e) Formative and summative assessments shall be weighted at 60% and 40%
respectively in the overall unit of learning score
For a candidate to be declared competent in a unit of competency, the candidate
must meet the following conditions:
i) Obtained at least 40% in theory assessment in formative and summative
assessments.
ii) Obtained at least 60% in practical assessment in formative and summative
assessment where applicable.
iii) Obtained at least 50% in the weighted results between formative assessment
and summative assessment where the former constitutes 60% and the latter
40% of the overall score.
MARKS COMPETENCE RATING

80 -100 Attained Mastery

65 – 79 Proficient

50 – 64 Competent

49 and below Not Yet Competent

Y Assessment Malpractice/irregularities

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 f) Assessment for Recognition of Prior Learning (RPL) may lead to award of part
and/or full qualification.
Certification

A candidate will be issued with a Certificate of Competency upon demonstration of

competence in a core Unit of Competency. To be issued with Kenya National TVET
Certificate in Accountancy Level 6, the candidate must demonstrate competence in all the
Units of Competency as given in the qualification pack. A Statement of Attainment certificate
may be awarded upon demonstration of competence in certifiable element within a unit.

The certificates will be issued by TVET CDACC.

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 MODULE I

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 BUSINESS COMMUNICATION

UNIT CODE:0031 551 06A

TVET CDACC UNIT CODE: BUS/CU/AC/CC/01/6/MA

Relationship to Occupational Standards

This unit addresses the Unit of Competency: Apply Business Communication

Duration of Unit: 80 Hours

Unit Description
This unit specifies the competencies required to undertake business communication. It
involves administering communication channels, implementing types of communication,
implementing service charter, safeguarding confidentiality of information, coordinating
communication on social media platforms, preparing workplace meeting and reports.
Summary of Learning Outcomes

S/NO ELEMENTS DURATION

(HOURS)

1 Administer communication channels 12

2 Implement types of communication 15

3 Implement service charter 7

4 Safeguarding confidentiality of information 12

5 Coordinate communication on social media 10

platforms

6 Prepare workplace meetings 14

7 Prepare workplace reports 10

TOTAL 80 HOURS

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Learning Outcomes, Content and Suggested Assessment Methods
Learning Outcome Content Suggested Assessment
Methods
1. Administer 1.1 Communication process • Practical
Communication 1.2 Principles of effective assessment
channels communication • Project
1.3 Channels/medium/modes of • POE evaluation
communication • Third party
1.4 Factors to consider when reports
selecting a channel of • Written tests
communication
1.5 Barriers to effective
communication
1.6 Flow/patterns of
communication
1.7 Sources of information
1.8 Organizational policies
1.9 Record keeping
2. Implement types of 2.1 Written Communication • Practical
communication 2.1.1 Types of written assessment
communication • Project
2.1.2 Elements of • POE evaluation
communication • Third party
2.1.3 Organization requirements reports
for written communication • Written tests
2.2 Non- Verbal
2.2.1 Utilize body language
and
2.2.2 Gestures
2.2.3 Apply body posture
2.2.4 Apply workplace
dressing code

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Learning Outcome Content Suggested Assessment
Methods
2.3 Oral Communication
2.3.1 Types of oral
communication pathways
2.3.2 Effective questioning
techniques
2.3.3 Interviews
2.4 Workplace etiquette
2.5 Active listening

3. Implement service • Practical

3.1 Introduction to service charter assessment
charter
3.2 Importance of service charter • Project
3.3 Correspondence response • POE evaluation
3.4 Retrieval of records • Third party
reports
• Written tests
4. Safeguarding 4.1 Introduction to confidentiality • Practical
confidentiality of 4.2 Importance of confidentiality assessment
information 4.3 Classification of information • Project
4.4 Methods of securing information • POE evaluation
4.5 Challenges of safeguarding • Third party
confidentiality in human resource reports
communication • Written tests
4.6 Advantages and disadvantages of
safeguarding confidentiality.
5. Coordinate 5.1 Introduction to social media • Practical
communication on platforms assessment
social media platforms 5.2 Importance/uses of social media • Project
platforms in an organization • POE evaluation
5.3 Social media ethical issues • Third party
5.4 Social media monitoring tools reports

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Learning Outcome Content Suggested Assessment
Methods
5.5 Advantages and disadvantages of • Written tests
social media platforms

6. Prepare work place 6.1 Introduction to minute taking • Practical

meetings 6.2 Types of meetings assessment
6.3 Structure of meetings • Project
6.3.1 Notice • POE evaluation
6.3.2 Agenda • Third party
6.3.3 Preparation of other reports
relevant documents • Written tests
6.3.4 Minute formats

7. Prepare workplace 7.1 Introduction to report writing • Practical

report 7.1.1 Definition assessment
7.1.2 Principles e.g. conciseness, • Project
clarity etc. • POE evaluation
7.2 Importance of reports • Third party
7.3 Forms and types of reports reports
7.3.1 Oral reports • Written tests
7.3.2 Written reports
7.3.3 Recorded etc.
7.4 Reports formats
7.4.1 Letter format
7.4.2 Memo format
7.5 Reports preparation

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Suggested Delivery Methods
• Discussion
• Roleplaying
• Simulation
• Direct instruction
• Demonstration
• Field trips

Recommended Resources
• Office stationeries
• Computers and computer software
• Printers
• Projectors

Recommended Resources for 25Trainees

S/No. Category/Item Description/ Quantity Recommended

Specifications Ratio
(Item: Trainee)
A Learning Materials
1. Charts • Flip Charts 5 1:6
2. Report writing templates 5 1:6
B Learning Facilities & Infrastructure
3. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
4. Internet Connection WI-FI, Dial-Up, 1 1:30
Cable, Fixed-
wireless,
C Consumable Materials
5. Markers whiteboard 5 1:6
markers and
permanent
markers
6. Stationery Printing Papers, 5 reams 1:6

2025, TVET CDACC 19

 Foolscaps
7. Files / folders 25 1:1
8. Flash disks 5 1:6
D Tools And Equipment
9. Computers/Laptops Any model 30 1:1
10. Projector LED.LCD, Laser 1 1:30

11. Whiteboard Glass, melamine, 1 1:30

porcelain
12. Staplers 2 1:15
13. Paper punch 2 1:15
14. Metallic cabinet 1 1:30
15. Scanner 2 1:15
16. Printer 1 1:30
17. Print toners 2 1:15
18. Shredding machine 1 1:30

References

McGraw-Hill Education. (2012). Effective business communication. Mcgraw-Hill.

2025, TVET CDACC 20

 WORK ETHICS AND PRACTICES
UNIT CODE: 0417 551 01A

TVET CDACC UNIT CODE: BUS/CU/AC/BC/03/6/MA

Duration of Unit: 40 hours

Relationship to Occupational Standards

This unit addresses the Unit of Competency: Apply Work Ethics and Practices.

Unit Description

This unit covers competencies required to demonstrate employability skills. It involves the
ability to: apply self-management skills, promote ethical practices and values, promote
teamwork, maintain professional and personal development, apply problem-solving, and
promote customer care.

Summary of Learning Outcomes

S/NO ELEMENTS DURATION

(HOURS)

1 Apply self-management skills 10

2 Promote ethical practices and values 4

3 Promote teamwork 10

4 Maintain professional and personal 10

development

5 Apply problem-solving skills 4

6 Promote customer care 2

TOTAL 40 HOURS

2025, TVET CDACC 21

Learning Outcomes, Content and Suggested Assessment Methods

Learning Outcome Content Suggested Assessment

Methods
1. Apply self- 1.1 Self-awareness • Practical assessment
management 1.2 Formulating personal vision, mission, • Project
skills and goals • POE evaluation
1.3 Healthy lifestyle practices • Third party reports
1.4 Strategies for overcoming work • Written tests
challenges
1.5 Emotional intelligence
1.6 Coping with Work Stress.
1.7 Assertiveness versus aggressiveness
and passiveness
1.8 Developing and maintaining high self-
esteem
1.9 Developing and maintaining positive
self-image
1.10 Time management
1.11 Setting performance targets
1.12 Monitoring and evaluating
performance targets
2. Promote ethical 2.1 Integrity • Practical
work practices 2.2 Core Values, ethics and beliefs assessment
and values 2.3 Patriotism • Project
2.4 Professionalism • POE evaluation
2.5 Organizational codes of conduct • Third party reports
2.6 Industry policies and procedures • Written tests

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3. 3. Promote 3.1 Types of teams • Practical
Teamwork 3.2 Team building assessment
3.3 Individual responsibilities in a team • Project
3.4 Determination of team roles and • POE evaluation
objectives • Third party reports
3.5 Team parameters and relationships • Written tests
3.6 Benefits of teamwork
3.7 Qualities of a team player
3.8 Leading a team
3.9 Team performance and evaluation
3.10 Conflicts and conflict resolution
3.11 Gender and diversity
3.12 Mainstreaming
3.13 Developing Healthy workplace
relationships
3.14 Adaptability and flexibility
3.15 Coaching and mentoring skills

4. Maintain 4.1 Personal vs professional development

professional and and growth • Practical
personal 4.2 Avenues for professional growth assessment
development 4.3 Recognizing career advancement • Project
4.4 Training and career opportunities • POE evaluation
4.5 Assessing training needs • Third party reports
4.6 Mobilizing training resources • Written tests
4.7 Licenses and certifications for
professional growth and development
4.8 Pursuing personal and organizational
goals
4.9 Managing work priorities and
commitments
4.10 Dynamism and on-the-job learning

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5. Apply Problem- a. Causes of problems • Practical
solving skills b. Methods of solving problems assessment
c. Problem-solving process • Project
d. Decision making • POE evaluation
e. Creative thinking and critical thinking • Third party reports
process in development of innovative • Written tests
and practical solutions

6. Promote 6.1 Identifying customer needs • Practical assessment

Customer Care 6.2 Qualities of good customer service • Project
6.3 Customer feedback methods • POE evaluation
6.4 Resolving customer concerns • Third party reports
6.5 Customer outreach programs • Written tests
6.6 Customer retention

Suggested Methods of Instruction

● Demonstrations
● Simulation/Role play
● Group Discussion
● Presentations
● Projects
● Assignments

Recommended Resources for 30 trainees

S/No. Category/Item Description/ Quantity Recommended

Specifications Ratio
(Item: Trainee)
A Learning Materials

2025, TVET CDACC 24

 1. Charts • Flip Charts 5 1:6
B Learning Facilities & Infrastructure
2. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
3. Internet Connection WI-FI, Dial-Up, 1 1:30
Cable, Fixed-
wireless,
C Consumable Materials
4. Markers whiteboard 5 1:6
markers and
permanent
markers
5. Stationery Printing Papers, 5 reams 1:6
Foolscaps
6. Files / folders 30 1:1
7. Flash disks 5 1:6
D Tools And Equipment
8. Computers/Laptops Any model 30 1:1
9. Projector LED.LCD, Laser 1 1:30

10. Whiteboard Glass, melamine, 1 1:30

porcelain
11. Staplers 2 1:15
12. Paper punch 2 1:15
13. Metallic cabinet 1 1:30
14. Scanner 2 1:15
15. Printer 1 1:30
16. Print toners 2 1:15
17. Shredding machine 1 1:30

References:

Cottrell, S. (2015). Skills for success. Personal development and employability. Palgrave
MacMillan

2025, TVET CDACC 25

Hill, c. w., & Jones, G.R (2012). Strategic management: An integrated approach. Cengage
Learning.

2025, TVET CDACC 26

 FUNDAMENTALS OF ACCOUNTING

UNIT CODE: 0411 551 07A

TVET CDACC UNIT CODE: BUS/CU/AC/CC/02/6/MA

Duration of Unit: 130 hours

Relationship to Occupational Standards
This unit addresses the unit of competency: Demonstrate Fundamentals of Accounting
Unit Description
This unit specifies the competencies required to demonstrate fundamentals of accounting. It
involves demonstrating understanding of accounting principles and policies, applying double
entry concept, classifying capital and liabilities, correcting accounting errors and suspense
account, preparing sole trader statement, preparing partnership statements and prepare
company statements.
Summary of Learning Outcomes

S/NO ELEMENTS DURATION

(HOURS)

1 Demonstrate understanding of accounting 19

principle

2 Apply double entry concept 18

3 Classify capital asset and liability 18

4 Correct accounting errors and suspense 18

accounts

5 Prepare a sole trader statement 19

6 Prepare partnership statement 19

7 Prepare company statement 19

TOTAL 130 HOURS

2025, TVET CDACC 27

Learning Outcomes, Content and Suggested Assessment Methods

Learning Outcome Content Suggested Assessment

Methods

1. Demonstrate 1.1 Nature and purpose of accounting • Practical

1.2 Objectives of accounting assessment
Understanding of
1.3 Limitations of financial accounting • Project
accounting
1.4 Users of accounting information • POE evaluation
principles and
and their information needs • Third party
policies
1.5 Qualitative characteristics of reports
accounting information • Written tests
1.6 Accounting concepts/principles
and conventions
1.7 Accounting standards and their
importance
1.8 The accounting equation

2. Apply double 2.1 Source documents • Practical

2.2 Books of original entry assessment
entry concept
2.3 The double entry system and the • Project
ledger • POE evaluation
2.4 The trial balance • Third party
2.5 Computerised accounting systems reports
• Written tests

3. Classify capital, 3.1 Capital and revenue expenditure • Practical

3.2 Accounting for cash and cash assessment
assets and
equivalents, bank reconciliation • Project
liabilities.
3.3 Accrued and prepaid expenses • POE evaluation
3.4 Accrued and prepaid income • Third party
3.5 Accounting for accounts reports
receivables, bad debts and • Written tests
allowance for doubtful
3.6 Debts
3.7 Property, plant and equipment

2025, TVET CDACC 28

 depreciation, acquisition and
disposal
3.8 Accounting for Inventories-
valuation using specific cost
3.9 Methods
3.10 Accounting for accounts
payable including control account

4. Correct 4.1 Meaning of terms • Practical

4.2 Types of errors assessment
accounting errors
4.3 Functions of suspense account • Project
and suspense
4.4 Correction of errors using the • POE evaluation
account
suspense account • Third party
4.5 Statement of corrected net profit reports
• Written tests

5. Prepare sole 5.1 Meaning of terms • Practical

5.2 Characteristics of a sole trader assessment
trader statements
5.3 Income statement • Project
5.4 Statement of financial position • POE evaluation
• Third party
reports
• Written tests

6. Prepare 6.1 Introduction to partnership • Practical

6.2 Characteristics of partnership assessment
partnership
6.3 Types of partners • Project
statements
6.4 Contents of a partnership • POE evaluation
agreement • Third party
6.5 Distinction between current and reports
capital accounts • Written tests
6.6 Appropriation statement and
partners current and capital
accounts

2025, TVET CDACC 29

 6.7 Statement of financial position and
income statement (Excluding
changes in partnerships)

7. Prepare company 7.1 Types of share capital • Practical

7.2 Types of reserves assessment
accounts
7.3 Issue of shares (exclude issue by • Project
instalment and forfeiture) • POE evaluation
7.4 Rights issues and bonus • Third party
7.5 Income tax -Accounting treatment reports
and presentation (exclude • Written tests
computation)
7.6 Income statement
7.7 Statement of financial position
7.8 Emerging issues and trends

Suggested Delivery Methods

• Demonstration
• Practical work by trainee
• Fieldwork and benchmarking
• Group discussions
• Case studies
• Role plays

List of Recommended Resources for 25 trainees

S/No. Category/Item Description/ Quantity Recommended

Specifications Ratio
(Item: Trainee)
A Learning Materials
1. Charts • Flip Charts 5 1:6
B Learning Facilities & Infrastructure

2025, TVET CDACC 30

 2. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
3. Internet Connection WI-FI, Dial-Up, 1 1:30
Cable, Fixed-
wireless,
C Consumable Materials
4. Markers whiteboard 5 1:6
markers and
permanent
markers
5. Stationery Printing Papers, 5 reams 1:6
Foolscaps
6. Files / folders 30 1:1
7. Flash disks 5 1:6
D Tools And Equipment
8. Computers/Laptops Any model 30 1:1
9. Projector LED.LCD, Laser 1 1:30

10. Whiteboard Glass, melamine, 1 1:30

porcelain
11. Staplers 2 1:15
12. Paper punch 2 1:15
13. Metallic cabinet 1 1:30
14. Scanner 2 1:15
15. Printer 1 1:30
16. Print toners 2 1:15
17. Shredding machine 1 1:30
Reference
Saleemi, N. A. (2011). Financial accounting simplified (East Africa ed.) N.A .
Saleemi publishers.

2025, TVET CDACC 31

 ECONOMICS SKILLS

UNIT CODE: 0413 551 03A

TVET CDACC UNIT CODE: BUS/CU/AC/CC/03/6/MA

Duration of Unit: 140 hours

Relationship to Occupational Standards
This unit addresses the unit of competency: Apply Economics Skills
Unit Description
This unit specifies the competencies required to apply economics skills. It involves;
demonstrating understanding of economic concepts, applying concept of demand in market
analysis, applying concept of supply in market analysis ,setting prices of the products,
applying theory of consumer behaviour, applying production theory, applying theory of costs,
differentiating market structures, demonstrating understanding of national income,
demonstrate understanding of money and banking, demonstrate understanding of inflation
and unemployment and demonstrate understanding of international trade.

Summary of Learning Outcomes

S/NO ELEMENT DURATION

(HOURS)

1 Apply fundamental of economic concepts 12

2 Apply demand concept in market analysis 12

3 Apply supply concept in market analysis 12

4 Set prices of the products 12

5 Apply consumer behaviour theory 12

6 Apply production theory 11

7 Apply costs theory 11

8 Differentiate market structures. 11

9 Determine national income 11

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10 Demonstrate Understanding of money and banking 12

11 Demonstrate Understanding of Inflation and 12

unemployment

12 Demonstrate understanding of international trade 12

TOTAL 140 HOURS

Learning Outcomes, Content and Suggested Assessment Methods

Learning Outcome Content Suggested Assessment

Methods
1. Demonstrate 1.1 Meaning of terms • Practical
understanding of 1.2 Scope of economics assessment
principles of 1.2.1 Micro and macro • Project
economics economics • POE evaluation
1.3 The methodology of • Third party
economics Positive, Normative reports
and scientific • Written tests
1.4 Basic concepts
1.4.1 Scarcity,
1.4.2 choice,
1.4.3 opportunity cost
1.4.4 production possibility
frontiers curves
1.5 Economic systems: free
economy, planned economy
and mixed economy

2. Apply concept of 2.1 Meaning of terms • Practical

demand in market 2.2 Individual demand versus assessment
analysis market demand • Project
2.3 Factors influencing • POE evaluation

2025, TVET CDACC 33

 demand • Third party
2.4 Exceptional demand curves reports
2.5 Types of demand • Written tests
2.6 Movement along and shifts
of demand curves
2.7 Elasticity of demand
2.8 Types of elasticity: price,
income and cross elasticity
2.9 Measurement of elasticity;
point and arc elasticity
2.10 Factors influencing
elasticity of demand
2.11 Application of
elasticity of demand in
management and economic
policy decision making

3. Apply concept of 3.1 Meaning of terms 4 Practical

supply in market 3.2 Individual versus market assessment
analysis supply 5 Project
3.3 Factors influencing supply 6 POE evaluation
3.4 Movements along and shifts of 7 Third party reports
supply curves 8 Written tests
3.5 Meaning of elasticity of supply
3.6 Price elasticity of supply
3.7 Factors influencing elasticity
of supply
3.8 Application of elasticity of
supply in management and
economic policy decision
making
4. Set prices of the 4.1 Interaction of supply and demand, 5 Practical
products equilibrium price and quantity assessment

2025, TVET CDACC 34

 4.2 Mathematical approach to 6 Project
equilibrium analysis\ 7 POE evaluation
4.3 Stable versus unstable equilibrium 8 Third party reports
4.4 Effects of shifts in demand and 9 Written tests
supply on market equilibrium
4.5 Reasons for price fluctuations
4.6 Government action to stabilise the
prices and incomes
5. Apply theory of 5.1 Approaches to the theory of the 6 Practical
consumer consumer- cardinal versus ordinal assessment
behaviour approach 7 Project
5.2 Utility analysis, marginal utility 8 POE evaluation
(MU), law of diminishing 9 Third party reports
marginal utility (DMU) 10 Written tests
5.3 Limitations of cardinal approach
5.4 Indifference curve analysis
5.5 Budget line
5.6 Consumer equilibrium; effects of
changes in prices and incomes on
consumer equilibrium
5.7 Derivation of a demand curve
5.8 Applications of indifference curve
analysis: substitution effect and
income effect for a normal good,
inferior good and a giffen good;
derivation of the Engels curve
5.9 Consumer surplus
6. Apply production 6.1 Factors of production 7 Practical
theory 6.2 Mobility of factors of production assessment
6.3 Production function analysis 8 Project
6.4 Short run analysis 9 POE evaluation
6.5 Total product, average and 10 Third party reports
marginal products 11 Written tests

2025, TVET CDACC 35

 6.6 Stages in production and the law
of variable proportions/ the law of
6.7 diminishing returns
6.8 Long run analysis
6.9 Isoquant and isocost lines
6.10 The concept of producer
equilibrium and firm’s expansion
curve
6.11 Law of returns to scale
6.12 Demand and supply of factors
of production
6.13 Wage determination theories
6.14 Trade unions: functions and
challenges
6.15 Producer surplus/economic
rent
7. Apply theory of .1 Short run costs analysis and size of • Practical
costs the firm’s total cost, fixed cost, assessment
average cost, variable costs and • Project
marginal cost • POE evaluation
.2 Long run costs analysis • Third party reports
.3 Optimal size of a firm • Written tests
.4 Economies and diseconomies of
scale
8. Differentiate 8.1 Meaning of terms 9 Practical
market structures. 8.2 Necessary and sufficient assessment
conditions for profit 10 Project
maximisation 11 POE evaluation
8.3 Mathematical approach to 12 Third party reports
profit maximisation 13 Written tests
8.4 Output, prices and efficiency
of: perfect competition,
monopoly, monopolistic

2025, TVET CDACC 36

 competition, oligopolistic
competition
9. Demonstrate 9.1 Meaning of terms 10 Practical
understanding of 9.2 Concepts of national income: assessment
national income gross domestic product (GDP), 11 Project
gross national product (GNP) and 12 POE evaluation
net national product (NNP), net 13 Third party reports
national income (NNI) at market 14 Written tests
price and factor cost, disposable
income
9.3 Approaches to measuring national
income
9.4 Importance of national income
9.5 Circular flow of income
9.6 Problems of measurement; uses of
national income statistics and their
9.7 Limitations
9.8 Analysis of consumption, saving
and investment and their
interaction in a
9.9 simple economic model
9.10 Determination of equilibrium
national income
9.11 Inflationary and deflationary
gaps
9.12 The multiplier and accelerator
concepts
9.13 Business cycles/cyclical
fluctuations
9.14 The differences between
economic growth and economic
development
9.15 The benefits of economic

2025, TVET CDACC 37

 growth
9.16 Determinants of economic
development
9.17 Common characteristics of
developing countries
9.18 Role of agriculture and
industry in economic development
9.19 Obstacles to economic
development
9.20 The need for development
planning
9.21 Limitation of planning in
developing countries
10. Demonstrate 10.1 Meaning of terms 11 Practical
Understanding of 10.2 Characteristics of money assessment
money and 10.3 Functions of money 12 Project
banking 10.4 Demand and supply of money\ 13 POE evaluation
10.5 Meaning of banking 14 Third party reports
10.6 Functions of central bank 15 Written tests
10.7 Functions of commercial banks
10.8 Non-banking financial
institutions
11. Demonstrate 11.1 Meaning of terms 12 Practical
Understanding of 11.2 Types of inflation assessment
Inflation and 11.3 Causes of inflation: Cost push 13 Project
unemployment and demand pull 14 POE evaluation
11.4 Effects of inflation 15 Third party reports
11.5 Measures to control inflation 16 Written tests
11.6 Types and causes of
unemployment
11.7 Control measures of
unemployment
11.8 Relationship between

2025, TVET CDACC 38

 unemployment and inflation: the
Phillips curve
12. Demonstrate .1 Meaning of terms • Practical
understanding of .2 Advantages and disadvantages of assessment
international trade international trade • Project
.3 Theories of absolute and • POE evaluation
comparative advantage • Third party reports
.4 Terms of trade, balance of trade • Written tests
and balance of payments
.5 Barriers to international trade
.6 Exchange rates systems
.7 Economic integration
.8 International financial institutions:
IMF, World bank, World Trade
Organization
.9 Emerging issues in economics

Suggested Methods of Instruction

• Practical
• Projects
• Poe evaluation
• Third party reports
• Written test

Recommended Resources for 30 Trainees

S/No. Category/Item Description/ Quantity Recommended
Specifications Ratio
(Item: Trainee)
A Learning Materials
1. Charts • Flip Charts 5 1:6
B Learning Facilities & Infrastructure

2025, TVET CDACC 39

 2. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
3. Internet Connection WI-FI, Dial-Up, 1 1:30
Cable, Fixed-
wireless,
C Consumable Materials
4. Markers whiteboard 5 1:6
markers and
permanent
markers
5. Stationery Printing Papers, 5 reams 1:6
Foolscaps
6. Files / folders 30 1:1
7. Flash disks 5 1:6
D Tools And Equipment
8. Computers/Laptops Any model 30 1:1
9. Projector LED.LCD, Laser 1 1:30

10. Whiteboard Glass, melamine, 1 1:30

porcelain
11. Staplers 2 1:15
12. Paper punch 2 1:15
13. Metallic cabinet 1 1:30
14. Scanner 2 1:15
15. Printer 1 1:30
16. Print toners 2 1:15
17. Shredding machine 1 1:30

References
Saleemi, N.A. (2018). Economics simplified (5th ed.). N.A Saleemi Publishers

2025, TVET CDACC 40

 MODULE II

2025, TVET CDACC 41

 INFORMATION COMMUNICATION TECHNOLOGY (ICT)

UNIT CODE: 0411 551 09A

TVET CDACC UNIT CODE: BUS/CU/AC/CR/01/6/MA

Duration of Unit: 120 hours

Relationship to Occupational Standards

This unit addresses the unit of competency: Demonstrate Understanding of information

communication technology (ICT)
Unit Description
This unit specifies the competencies required to demonstrate the understanding of
information communication technology (ICT). It involves: determining computer hardware,
applying computer software, applying operating system, maintaining data security and
control, applying application packages, managing information systems, configuring computer
networks and applying computer internet.
Summary of Learning Outcomes
S/NO ELEMENT DURATION

(HOURS)

1 13
Determine Computer hardware
2 13
Apply Computer software

3 15
Apply Operating system
4 15
Maintain Data security and control
5 15
Apply application packages

6 15
Manage information systems
7 16
Configure Computer networks
8 Apply computer Internet 17

TOTAL 120 HOURS

Learning Outcomes, Content and Suggested Assessment Methods

2025, TVET CDACC 42

Learning Outcome Content Suggested Assessment
Methods

1. Determine Computer 1.1 Introduction to computers • Practical

1.1.1 Types of ICTs assessment
hardware
1.1.2 Information centres • Project
1.1.3 Uses of ICT in • POE evaluation
business • Third party
1.1.4 Impact of ICT in reports
society • Written tests
1.1.5 Overview of a
computer system
1.1.6 Evolution of
computers
1.1.7 Elements of a
computer system
1.2 Input devices
1.3 Output devices
1.4 Processing devices
1.5 Storage devices
1.6 Communication devices
1.7 Factors that determine the
processing power of a
computer
1.8 Selection and acquisition
of computer hardware
2.1 Meaning of terms 3. Practical
2. Apply Computer
2.2 System software assessment
software
2.3 Application software 4. Project
2.4 Other utility software 5. POE
2.5 Computer programming evaluation
languages 6. Third party
2.6 Selection and acquisition reports
of computer software 7. Written tests

2025, TVET CDACC 43

 3.Apply Operating system 3.1 Introduction to computer • Practical
software assessment
3.2 System software • Project
3.3 Application software • POE evaluation
3.4 Other utility software • Third party
3.5 Computer programming reports
languages • Written tests
3.6 Selection and acquisition of
computer software

4.Maintain Data security 4.1 Elements of a computer file • Practical

4.2 Types of computer files assessment
and control
4.3 Basic file design and storage • Project
4.4 File organization • POE evaluation
4.5 File access methods • Third party
reports
• Written tests

5.Apply application 5.1 Word processing • Practical

5.1.1 Features of word assessment
packages
processor • Project
5.1.2 Formatting and • POE evaluation
editing text • Third party
5.1.3 Creating and reports
formatting tables • Written tests
5.2 Spreadsheets
5.2.1 Features of a
spreadsheet
program
5.2.2 Formatting and
editing spreadsheet
5.2.3 Formulas and
functions
5.2.4 Charts and graphs

2025, TVET CDACC 44

 5.3 Presentation software
5.3.1 Features of
presentation
program
5.3.2 Typing and
formatting text in
slide
5.3.3 Slide show
5.4 Computerized accounting
software
5.4.1 Capturing data
5.4.2 Features of
accounting
software

6.Manage information 6.1 Systems overview • Practical

6.2 Information systems assessment
systems
6.3 Components of an information • Project
system • POE evaluation
6.4 Role of information systems in • Third party
an organization reports
6.5 Classification of information • Written tests
systems
6.6 Types of information systems
6.7 Overview of information
systems security and controls

7.Configure Computer 7.1 Computer networks • Practical

concepts assessment
networks
7.2 Computer network • Project
hardware and software • POE evaluation
7.3 Data transmission media • Third party
7.4 Types of computer reports
networks • Written tests
7.5 Advantages and limitations

2025, TVET CDACC 45

 of networking

8.Apply computer Internet 8.1 Introduction to the internet • Practical

8.2 Applications of Internet assessment
8.2.1 Using search engines • Project
8.2.2 E-mails • POE evaluation
8.2.3 Electronic • Third party
communication reports
8.3 Internet services – e –mails, • Written tests
www, instant messaging
8.4 Searching for information on
the Internet
8.5 Internet service providers
(ISPs)
8.6 Applications of internet
8.7 Impact of internet on society
8.8 Emerging issues and trends

Suggested Methods of Instruction

● Demonstration
● Practical work by trainees
● Viewing of related videos
● Group discussions
● Project
● Role play

Recommended Resources for 25 Trainees

2025, TVET CDACC 46

S/No. Category/Item Description/ Quantity Recommended
Specifications Ratio
(Item: Trainee)
A Learning Materials
1. Charts • Flip Charts 5 1:6
2. Video clips MP4, MP3 5 1:6
3. CV samples 5 1:6
4. Sample job applications 5 1:6
B Learning Facilities & Infrastructure
5. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
6. Internet Connection WI-FI, Dial-Up, 1 1:30
Cable, Fixed-
wireless,
C Consumable Materials
7. Markers whiteboard 5 1:6
markers and
permanent
markers
8. Stationery Printing Papers, 5 reams 1:6
Foolscaps
9. Files / folders 30 1:1
10. Flash disks 5 1:6
D Tools And Equipment
11. Computers/Laptops With the 30 1:1
following
software
• Windows/Lin
ux/Macintosh
Operating
System
• Microsoft
Office

2025, TVET CDACC 47

 Software
• Google
Workspace
Account
• Antivirus
Software
12. Projector LED.LCD, Laser 1 1:30

13. Whiteboard Glass, melamine, 1 1:30

porcelain
14. Staplers 2 1:15
15. Paper punch 2 1:15
16. Metallic cabinet 1 1:30
17. Smart phones 5 1:6
18. Scanner 2 1:15
19. Printer 1 1:30
20. Print toners 2 1:15
21. Shredding machine 1 1:30

2025, TVET CDACC 48

 ENTREPRENEURIAL SKILLS

UNIT CODE: 0413 551 02A

TVET CDACC UNIT CODE: BUS/CU/AC/BC/04/6/MA

UNIT DURATION: 40 Hours

Relationship to Occupational Standards
This unit addresses the Unit of Competency: Apply Entrepreneurial Skills

Unit Description
This unit covers the competencies required to demonstrate an understanding of
entrepreneurship. It involves applying financial literacy, applying entrepreneurial concepts
identifying entrepreneurship opportunities, applying business legal aspects, and innovating
business strategies and developing business plans.

Summary of Learning Outcomes

S/NO ELEMENTS DURATION (HOURS)

1 Apply financial literacy skills 6

2 Apply the entrepreneurial concepts 4

3 Identify entrepreneurship 6
opportunities

4 Apply business legal aspects 6

5 Innovate business strategies 6

6 Develop a business plan 12

TOTAL 40 HOURS

2025, TVET CDACC 49

Learning Outcomes, Content and Suggested Assessment Methods

Learning Outcome Content Suggested Assessment

Methods
1. Apply financial 1.1 Personal finance management • Project
literacy skills 1.2 .1 Balancing between • Written
needs and assessment
wants • Oral assessment
1.2.2 Budget Preparation • Third party
1.2Saving management report
1.2.1 Factors to consider when • Interviews
deciding where to save • POE evaluation
1.3 Debt management
1.3.1 Factors to consider before
taking
a loan
1.4 Investment decisions
1.4.1 Types of investments
1.4.2 Factors to consider when
investing money
1.5 Insurance services
1.5.1 Insurance
products available in the market
1.5.2 Insurable risks
2.Apply entrepreneurial 2.1 Difference between entrepreneurs • Project
concept and business person • Written
2.2 Types of entrepreneurs assessment
2.3 Ways of becoming an entrepreneur • Oral assessment
2.4 Characteristics of Entrepreneurs • Third party
2.5 Salaried employment and self- report
employment • Interviews
2.6 Requirements for entry into self- • POE evaluation
employment

2025, TVET CDACC 50

 2.7 Roles of an Entrepreneur in an
enterprise
2.8 Contributions of Entrepreneurship
3.Identify entrepreneurship 3.1 Sources of business ideas • Project
opportunities 3.2 Factors to consider when evaluating • Written
business opportunity assessment
3.3 Business life cycle • Oral assessment
• Third party
report
• Interviews
• POE evaluation
4.Apply business legal 4.1 Forms of business ownership • Project
aspects 4.2 Business registration and licensing • Written
processing assessment
4.3 Types of contracts and agreements • Oral assessment
4.4 Employment laws • Third party
4.5 Taxation laws report
• Interviews
• POE evaluation
5.Innovate business 5.1 Creativity in business • Project
Strategies 5.2 Innovative business strategies • Written
5.3 Entrepreneurial Linkages assessment
5.4 ICT in business growth and • Oral assessment
development • Third party
report
• Interviews
• POE evaluation
6.Develop Business Plan 6.1 Business description • Project
6.2 Marketing plan • Written
6.3 Organizational/Management plan assessment
6.4 Production/operation plan • Oral assessment
6.5 Financial plan • Third party

2025, TVET CDACC 51

 6.6 Executive summary report
6.7 Business plan presentation • Interviews
6.8 Business idea incubation • POE evaluation

Suggested Methods of Instruction

• Direct instruction with active learning strategies
• Project (Business plan)
• Case studies
• Field trips
• Group Discussions
• Demonstration
• Question and answer
• Problem solving
• Experiential
• Team training
• Guest speakers

Recommended Resources for 25 trainees

S/No. Category/Item Description/ Quantity Recommended

Specifications Ratio
(Item: Trainee)
A Learning Materials
1. Charts • Flip Charts 5 1:6
B Learning Facilities & Infrastructure
2. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
3. Internet Connection WI-FI, Dial-Up, 1 1:30
Cable, Fixed-
wireless,
C Consumable Materials

2025, TVET CDACC 52

 4. Markers whiteboard 5 1:6
markers and
permanent
markers
5. Stationery Printing Papers, 5 reams 1:6
Foolscaps
6. Files / folders 30 1:1
7. Flash disks 5 1:6
D Tools And Equipment
8. Computers/Laptops Any model 30 1:1
9. Projector LED.LCD, Laser 1 1:30

10. Whiteboard Glass, melamine, 1 1:30

porcelain
11. Staplers 2 1:15
12. Paper punch 2 1:15
13. Metallic cabinet 1 1:30
14. Scanner 2 1:15
15. Printer 1 1:30
16. Print toners 2 1:15
17. Shredding machine 1 1:30

References
Kuratko, D. F (2016). Entrepreneurship: Theory and practice (10th ed.). Cengage
Learning
Scarborough, N.M., & Cornwall, J.R. (2018). Essentials of entrepreneurship and
small business management. Pearson

2025, TVET CDACC 53

 FINANCIAL ACCOUNTING

UNIT CODE: 0411 551 10A

TVET CDACC UNIT CODE: BUS/CU/AC/CR/02/6/MA

Duration of Unit: 160 hours

Relationship to Occupational Standards
This unit addresses the Unit of Competency: Carry out Financial Accounting
Unit Description
This unit specifies the competencies required to carry out financial accounting. It involves
accounting for assets and liabilities, preparing financial statements of a sole trader, a
company, a manufacturing entity, a not-for-profit making organization, analysing financial
statements and carrying out public sector accounting.

Summary of Learning Outcomes

S/NO ELEMENTS DURATION (HOURS)

1 Accounts for assets and liabilities 21

2 Prepare financial statement of sole 21

trader

3 Prepare financial statement of a 23

company

4 Prepare financial statement of a 23

manufacturing entity

5 Prepare financial statement of a 23

not profit making organization

6 Analyse financial statement 25

7 Carry out public sector accounting 25

TOTAL 160 HOURS

2025, TVET CDACC 54

Learning Outcomes, Content and Suggested Assessment Methods

Learning Outcome Content Suggested Assessment

Methods

1. Account for 1.1 The accounting framework • Practical

1.2 Sources of regulations at national assessment
assets and
and global levels; the law • Project
liabilities
(Companies Act), • POE evaluation
1.3 professional bodies, global • Third party
regulatory bodies reports
1.4 Accounting standards • Written tests
(IASs/IFRSs) (their importance
and limitations)
1.5 Professional ethics
1.6 Property, plant and equipment –
recognition, capital and revenue
1.7 expenditure, measurement
(depreciation and revaluation),
disposal
1.8 and disclosures – property, plant
and equipment schedule
1.9 Intangible assets – recognition,
measurement (amortisation,
1.10 impairment and revaluation),
disposals and disclosures
1.11 Financial assets and
instruments
1.12 Loans – Accounting treatment
of repayment of principal and
interest
2. Prepare Financial 2.1 Income statement • Practical
statements of a 2.2 Statement of financial assessment
Partnership position • Project

2025, TVET CDACC 55

 2.3 Changes in partnership • POE evaluation
admission of a new partner, • Third party
retirement and change in reports
profit sharing ratio • Written tests

3. Prepare Financial 3.1 Financial statements – income • Practical

statement and statement of assessment
statements of a
financial position • Project
company
3.2 Published financial statements • POE evaluation
(Describe a complete set of • Third party
published financial statements but reports
not preparation • Written tests
4. Prepare Financial 4.1 Features of a manufacturing entity 5 Practical
statements of a 4.2 Classification and apportioning assessment
manufacturing costs between manufacturing and 6 Project
entity selling and administration 7 POE evaluation
4.3 Financial statements – 8 Third party reports
manufacturing account, income 9 Written tests
statement and statement of
financial position

5. Prepare Financial 5.1 Features of Non-profit making 6 Practical

organizations assessment
statements of a
5.2 Types of funds and their 7 Project
not-for-profit
accounting treatment 8 POE evaluation
making
5.3 Income and expenditure account 9 Third party reports
organization
5.4 Statement of financial position 10 Written tests

6. Analyse financial 6.1 Meaning of terms • Practical

6.2 Financial ratios –categories, assessment
statements
analysis and interpretation, • Project
application • POE evaluation
6.3 and limitations • Third party reports

2025, TVET CDACC 56

 6.4 Statement of cash flows • Written tests
(categories of cash, methods of
preparing statement of cash flows
and the importance)

7.1 Features of public sector entities 8 Practical

7. Carry out Public
7.2 Structure of the public sector assessment
Sector
7.3 Regulatory structures and 9 Project
Accounting
oversight [IPSAS, PSASB 10 POE evaluation
(establishment, mandate and 11 Third party reports
functions), Director of Accounting 12 Written tests
Services, National Treasury,
Parliamentary Committees,
Accounting Officers at national
and county levels)
7.4 Objectives of public sector
financial statements
7.5 Objectives of IPSAS
7.6 Accounting techniques in public
sector (budgeting, cash, accrual,
commitment and fund)
7.7 (Preparation of financial
statements should be excluded)
7.8 Emerging issues and trends

Suggested Delivery Methods

• Demonstration
• Practical work by trainee
• Fieldwork and benchmarking
• Group discussions
• Case studies
• Role plays
List of Recommended Resources for 25 trainees

2025, TVET CDACC 57

S/No. Category/Item Description/ Quantity Recommended
Specifications Ratio
(Item: Trainee)
A Learning Materials
1. Charts • Flip Charts 5 1:6
B Learning Facilities & Infrastructure
2. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
3. Internet Connection WI-FI, Dial-Up, 1 1:30
Cable, Fixed-
wireless,
C Consumable Materials
4. Markers whiteboard 5 1:6
markers and
permanent
markers
5. Stationery Printing Papers, 5 reams 1:6
Foolscaps
6. Files / folders 30 1:1
7. Flash disks 5 1:6
D Tools And Equipment
8. Computers/Laptops Any model 30 1:1
9. Projector LED.LCD, Laser 1 1:30

10. Whiteboard Glass, melamine, 1 1:30

porcelain
11. Staplers 2 1:15
12. Paper punch 2 1:15
13. Metallic cabinet 1 1:30
14. Scanner 2 1:15
15. Printer 1 1:30
16. Print toners 2 1:15
17. Shredding machine 1 1:30

2025, TVET CDACC 58

Reference
Saleemi, N. A. (2011). Financial accounting simplified (East Africa ed.) N.A .
Saleemi publishers.

2025, TVET CDACC 59

 MODULE III

2025, TVET CDACC 60

 PRINCIPLES OF COMMERCIAL LAW

UNIT CODE: 0421 551 05A

TVET CDACC UNIT CODE: BUS/CU/AC/CC/04/6/MA

UNIT DURATION: 80 Hours

Relationship to Occupational Standards; this unit addresses the Unit of Competency:

Apply Principles of Commercial Law

UNIT DESCRIPTION

This unit specifies the competencies required to apply principles of commercial law. It
involves demonstrating an understanding of nature of law, Illustrating the structure of court
system in Kenya, applying law of tort, law of contract, law of sale of goods, hire purchase
contracts, law of agency, law of negotiable instruments, the law of insurance and law of
property.

Learning outcomes

S/NO ELEMENTS DURATION

(HOURS)

1 Demonstrate understanding of nature of law 6

2 Illustrate structure of court system in Kenya 8

3 Apply law of Tort 6

4 Apply law of Contract 8

5 Apply law of Agency 8

6 Apply law of Sale of Goods 8

7 Apply hire purchase contracts 8

2025, TVET CDACC 61

8 Apply law of negotiable instruments 8

9 Apply law of insurance 10

10 Apply law of property 10

TOTAL 80
HOURS

Learning Outcomes, Content and Suggested Assessment Methods

Learning outcome Content Suggested Assessment

Methods

• Practical assessment
1. Demonstrate 1.1 Nature of law • Project
understanding of nature 1.2 Purpose of law • POE evaluation
of law 1.3 Sources of law. • Third party reports
1.3.1 Constitution • Written tests
1.3.2 Legislation
1.3.3 Common law
1.3.4 Equity
1.3.5 African customary law
1.3.6 Islamic law
1.4 Classifications of Commercial Law
1.4.1 Written and unwritten
1.4.2 National and
international
1.4.3 Public and private
1.4.4 Substantive and
procedural
1.4.5 Criminal and civil
1.5 Comparison between Law and

2025, TVET CDACC 62

 Morality

2.1 Court structure in Kenya • Practical assessment

2 Illustrate structure of 2.2 Composition of Kenyan courts • Project
court system in 2.2.1 Supreme Court • POE evaluation
Kenya 2.2.2 Court of Appeal • Third party reports
2.2.3 High Court • Written tests
2.2.4 Employment and Labour
Relations Court
2.2.5 Environment and Land
Court
2.2.6 Magistrates Court
2.2.7 Court Martial
2.2.8 Kadhis’ Court
2.3 Jurisdiction of Courts.
2.3.1 Original
2.3.2 Appellate
2.3.3 Territorial.
2.3.4 Pecuniary
2.4 Procedure of appointment and
removal of magistrates and judges
2.5 Tribunals
2.6 The role of the JSC,
AG, LSK, and ODPP in the
Kenyan legal system.

2025, TVET CDACC 63

 • Practical assessment
3.1 Nature of tortuous liability • Project
3 Apply law of Tort 3.2 Tort, crime vs breach of contract • POE evaluation
3.3 Capacity to sue /be sued by the law • Third party reports
of tort. • Written tests
3.4 Types of tort.
3.4.1 Negligence
3.4.2 Defamation
3.4.3 Nuisance
3.4.4 Trespass
3.5 General defences in tort
3.6 Elements of tort

4.1 Essential of a valid contract • Practical assessment

4 Apply law of 4.2 Types of Contracts • Project
Contract 4.3 Methods of discharging a contract. • POE evaluation
4.4 Remedies of breach of a contract • Third party reports
4.5 Terms of contract • Written tests

5 Apply law of 5.1 Formation and classification of • Practical assessment

Agency agents • Project
5.1.1 General agent • POE evaluation
5.1.2 Special agent • Third party reports
5.2 Agents’ authority • Written tests
5.3 Duties of agents
5.4 Rights of Agents
5.5 Methods of terminating an agency.

2025, TVET CDACC 64

6 Apply law of Sale of 6.1 Sale and agreement to sell • Practical assessment
Goods 6.2 Capacity to buy and sell. • Project
6.3 Terms of Sale of Goods. • POE evaluation
6.3.1 Conditions • Third party reports
6.3.2 Warranties • Written tests
6.4 Doctrine of caveat emptor
6.5 Factors affecting the transfer of
title.
6.6 Rights of parties in the sale of
goods.
6.7 Auction process.
6.8 Duties of the seller
6.9 Duties of the buyer.
• Practical assessment
7 Apply hire purchase 7.1 Nature of Hire Purchase • Project
contracts. 7.2 Hire purchase agreement. • POE evaluation
7.3 Conditions of Terminating Hire • Third party reports
Purchase Agreement. • Written tests
7.4 Completion of hire purchase
agreement.
8.1 Negotiable instruments. • Practical assessment
8 Apply law of 8.1.1 Cheques • Project
negotiable 8.1.2 Bill of exchange • POE evaluation
instruments 8.1.3 Promissory note • Third party reports
8.2 Characteristics of negotiable • Written tests
instruments.
8.3 Elements of negotiable
instruments.

2025, TVET CDACC 65

9 Apply law of 9.1 Insurance contracts • Practical assessment
insurance 9.1.1 Elements of insurance. • Project
9.2 Principles of insurance. • POE evaluation
9.2.1 Utmost good faith. • Third party reports
9.2.2 Subrogation • Written tests
9.2.3 Indemnity
9.2.4 Proximate cause
9.2.5 Third party insurance
9.2.6 Re-instatement.
9.2.7 Salvage.
9.2.8 Contribution and
appointment.
9.3 Formation of insurance contract
9.4 Requirement for insurance
contract.
9.5 Discharge of insurance contract.
10 Apply law of 10.1 Classifications of property • Practical assessment
property. 10.1.1 Real and personal • Project
10.1.2 Movable • POE evaluation
10.1.3 Immovable • Third party reports
10.1.4 Tangible • Written tests
10.1.5 Intangible.
10.2 Land interest.
10.3 Intellectual property.
10.3.1 Patents
10.3.2 Trademarks
10.3.3 Copyrights
10.3.4 Industrial designs

Suggested Methods of Delivery

• Practical work by trainees
• Group discussions

2025, TVET CDACC 66

 • Role play
• Case study
• Assignments

Recommended Resources for 25 Trainees

S/No. Category/Item Description/ Quantity Recommended
Specifications Ratio
(Item: Trainee)
A Learning Materials
1. Charts • Flip Charts 5 1:6
B Learning Facilities & Infrastructure
2. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
3. Internet Connection WI-FI, Dial-Up, 1 1:30
Cable, Fixed-
wireless,
C Consumable Materials
4. Markers whiteboard 5 1:6
markers and
permanent
markers
5. Stationery Printing Papers, 5 reams 1:6
Foolscaps
6. Files / folders 30 1:1
7. Flash disks 5 1:6
D Tools And Equipment
8. Computers/Laptops Any model 30 1:1
9. Projector LED.LCD, Laser 1 1:30

2025, TVET CDACC 67

10. Whiteboard Glass, melamine, 1 1:30
porcelain
11. Staplers 2 1:15
12. Paper punch 2 1:15
13. Metallic cabinet 1 1:30
14. Scanner 2 1:15
15. Printer 1 1:30
16. Print toners 2 1:15
17. Shredding machine 1 1:30

References
Adams, A. (2014). Law for business students (8th ed.). Pearson.
Miller, R. L., & Cross, F.B. (2018). Business law: Text and cases. Cengage Learning.

2025, TVET CDACC 68

 MANAGEMENT SKILLS
UNIT CODE: 0413 551 04A
TVET CDACC UNIT CODE: BUS/CU/AC/CC/05/6/MA

Duration of Unit: 100 Hours

Relationship to occupational standards

This unit addresses the unit of competency: Apply Management Skills.
UNIT DESCRIPTION
This unit describes competencies required to effectively apply management principles in the
workplace. It covers applying planning principles, organizing principles, directing principles
and coordinating principles.
Learning outcomes

S/NO ELEMENTS DURATION

(HOURS)

1 Apply planning principle 25

2 Apply organizing principle 25

3 Apply directing principle 25

4 Apply coordinating principle 25

TOTAL 100 HOURS

Learning Outcomes, Content and Suggested Assessment Methods

Learning Outcome Content Suggested Assessment Methods
1. Apply planning 1.1 Goals and objectives • Practical assessment
principle 1.1.1 Innovation and • Project
adaptability • Portfolio of evidence
1.1.2 Customer • Third party reports
satisfaction • Written tests
1.1.3 Employee • Oral questions

2025, TVET CDACC 69

 engagement and
development
1.1.4 Achieve
sustainable growth
1.1.5 Ensure financial
growth and profitability
1.1.6 Identify
opportunities for growth
and diversification
1.2 Work plans
1.2.1 Creating timelines
1.2.2 Break down the
project into specific tasks
1.2.3 Identifying
resources required
1.2.4 Identifying
potential risks and
challenges
1.2.5 Process for
seeking approvals
1.3 Monitoring of work progress
1.4 Principles of planning
1.4.1 Vision and
mission
1.4.2 Data-driven
decision making
1.4.3 Flexible plans
1.4.4 Transparency in
decision making
1.4.5 Fair and equitable
decision making
1.5 Steps in planning process
1.6 Barriers to planning

2025, TVET CDACC 70

 1.7 Guidelines to avoiding
barriers
1.8 Management by objectives
1.9 Types of plans
1.9.1 Tactical plans
1.9.2 Strategic plans
1.9.3 Operational plans
2. Apply organizing 2.1 Office goals and objectives • Practical assessment
principle 2.2 Office tasks and • Project
responsibilities • Portfolio of evidence
2.3 Monitoring of progress • Third party reports
2.4 Process of organization • Written tests
2.5 Organizing components • Oral questions
2.6 Authority and responsibility
2.7 Organization structures
2.7.1 Product line
structure
2.7.2 Matrix structure
2.7.3 Geographical-
based structure
2.8 Delegation
2.9 Centralization and
decentralization
2.10 Principles of organization
3. Apply directing 3.1 Orders and instructions • Practical assessment
principle 3.2 Staff Supervision • Project
3.3 Exchange of opinions and • Portfolio of evidence
ideas • Third party reports
3.4 Characteristics of successful • Written tests
leaders • Oral questions
3.5 Leadership roles
3.6 Theories
3.7 Leadership styles

2025, TVET CDACC 71

 3.7.1 Bureaucratic
leadership
3.7.2 Charismatic
leadership
3.7.3 Situational
leadership
3.7.4 Autocratic
leadership
3.8 Communication
structures
4. Apply 4.1 Work schedules creation • Practical assessment
coordinating 4.2 Roles and responsibilities • Project
principle 4.3 Rewards and recognition • Portfolio of evidence
• Third party reports
• Written tests
• Oral questions

Suggested Methods of Instruction

• Demonstration
• Practical work by trainee
• Fieldwork and benchmarking
• Group discussions
• Role plays
• Case studies

Recommended Resources for 25 trainees

S/No. Category/Item Description/ Quantity Recommended
Specifications Ratio
(Item: Trainee)
A Learning Materials
1. Charts • Flip Charts 5 1:6

2025, TVET CDACC 72

 • Rules and
Regulations
2. External Storage Media Flash disks, Compact 5 1:6
Disks; Re-Writable
3. Smart board (Where LCD or projector 1 1:30
Applicable)
4. Whiteboard Glass, melamine, 1 1:30
porcelain
B Learning Facilities & Infrastructure
1. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
2. Internet Connection System 1 1:30
C Consumable Materials
1. Markers Whiteboard markers and 5 1:6
permanent Markers
2. Printing Papers Sizes A4, A3, A2 etc 5 reams 1:6
D Tools And Equipment
1. Desktops Any model 30 1:1
2. Printer Inkjet, LaserJet 2 1:15
3. Computers Software: •Windows/Linux/Macint 1 1:1
osh Operating System
•Microsoft Office
Software
•Google Workspace
Account
Antivirus Software

References
• Organization operating procedures
• Industry/workplace codes of practice
• Text books
• E-learning resources
• Occupational standards

2025, TVET CDACC 73

 BUSINESS MATHEMATICS AND STATISTICS

UNIT CODE: 0411 551 08A

TVET CDACC UNIT CODE: BUS/CU/AC/CC/05/6/MA

Duration of Unit: 140 hours

Relationship to Occupational Standards

This unit addresses the unit of competency: Carry Out Business Mathematics Statistics
Unit Description
This unit specifies the competencies required to carry out business mathematics and statistics.
It involves carrying out statistical equations, carrying out statistical matrices, preparing
commercial mathematics, performing elementary statistics, carrying out descriptive statistics,
applying set theory, applying basic probability theory and determining index numbers.

Summary of Learning Outcomes

S/NO ELEMENTS DURATION

(HOURS)

1 Carry out statistic equations 18

2 Carry out statistical matrices 18

3 Prepare commercial mathematics 18

4 Perform elementary statistics 17

5 Carry out descriptive statistics 17

6 Apply set theory 17

7 Apply basic probability theory 17

8 Determine index numbers 18

TOTAL 140
HOURS

2025, TVET CDACC 74

Learning Outcomes, Content and Suggested Assessment Methods

Learning Outcome Content Suggested Assessment

Methods

1. Carry out 1.1 Linear equations; solving and • Written tests

graphs • Observation
statistical
1.2 Quadratic equations; solving and • Oral questions
equations
graphs • Third party report
1.3 Differentiation • Interviewing
1.4 Simultaneous equations; solving • Project and report
1.5 Break-even analysis writing
1.6 Total revenue, total cost and profit
equations; application of errors

2. Carry out 1.1 Introduction: order, types • Written tests

1.2 Addition, subtraction and • Observation
statistical
multiplication • Oral questions
matrices
1.3 Determinants of 2x2 • Third party report
matrices • Interviewing
1.4 Inverses of 2x2 matrices • Project and report
1.5 Application of matrices to writing
business problems

3. Prepare 3.1 Buying and selling; discounts, • Written tests

profit and loss, margins and mark- • Observation
Commercial
ups • Oral questions
mathematics
3.2 Commissions and salaries; piece • Third party report
and hourly rates, gross and net • Interviewing
pay, PAYE • Project and report
3.3 Bills calculations; water and writing
electricity
3.4 Simple and compound interest
3.5 Depreciation and appreciation of
assets
3.6 Hire purchase

2025, TVET CDACC 75

 3.7 Foreign currency exchange
transactions

4. Perform 4.1 Introduction: definitions and • Written tests

branches of statistics • Observation
Elementary
4.2 Methods of data collection: • Oral questions
statistics
primary and secondary data • Third party report
4.3 Sampling techniques • Interviewing
4.4 Presentation of data: • Project and report
4.4.1 Tables writing
4.4.2 Diagrams: bar charts
and pie charts
4.4.3 Graphs: basic time
series graphs, Z-charts,
Lorenz curves and
semi log graphs
4.4.4 Frequency distribution
tables
4.4.5 Histogram and
frequency polygons
4.4.6 Cumulative frequency
curve (ogive) and its
application

5. Carry out 5.1 Measures of central tendency: • Written tests

5.1.1 Mean: arithmetic • Observation
Descriptive
mean, weighted • Oral questions
statistics
arithmetic mean, • Third party report
geometric mean • Interviewing
5.1.2 and harmonic mean • Project and report
5.1.3 Mode writing
5.1.4 Median
5.2 Measures of dispersion: range,
quartile, deciles, percentiles,

2025, TVET CDACC 76

 mean deviation, standard
deviation and coefficient of
variation
5.3 Measures of skewness and
kurtosis excluding
computation of the
coefficients

6. Apply Set theory 6.1 Introduction to set theory • Written tests

6.2 Types of sets: universal, • Observation
empty/null, subsets, finite and • Oral questions
infinite • Third party report
6.3 Operation of sets: unions, • Interviewing
intersections, complements and set • Project and report
difference writing
6.4 Venn diagrams

7. Apply Basic 7.1 Introduction to probability: • Written tests

definitions, events, outcomes, • Observation
probability
sample space • Oral questions
theory
7.2 Types of events: simple, • Third party
compound, independent, mutually report
exclusive, • Interviewing
7.3 mutually inclusive, dependent • Project and
events report writing
7.4 Rules of probability: additive and
multiplicative rules
7.5 Bayes’ Theorem
7.6 Elementary probability trees

8. Determine Index 8.1 Construction of index numbers • Written tests

8.2 Purpose of index numbers • Observation
numbers
8.3 Simple index numbers; fixed base • Oral questions
method and chain base method • Third party
8.4 Consumer Price Index (CPI) report
8.5 Weighted index numbers;

2025, TVET CDACC 77

 Laspeyre’s, Paasche’s, Fisher’s • Interviewing
ideal and • Project and
8.6 Marshall- Edgeworth’s methods report writing
(both price and quantity index
numbers)
• Limitations of index numbers
• Emerging issues and trends

Suggested Delivery Methods

• Demonstration
• Practical work by trainee
• Fieldwork and benchmarking
• Group discussions

List of Recommended Resources for 25 trainees

S/No. Category/Item Description/ Quantity Recommended
Specifications Ratio
(Item: Trainee)
A Learning Materials
1. Charts • Flip Charts 5 1:6
B Learning Facilities & Infrastructure
2. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
3. Internet Connection WI-FI, Dial-Up, 1 1:30
Cable, Fixed-
wireless,
C Consumable Materials
4. Markers whiteboard 5 1:6
markers and
permanent
markers
5. Stationery Printing Papers, 5 reams 1:6
Foolscaps

2025, TVET CDACC 78

6. Files / folders 30 1:1
7. Flash disks 5 1:6
D Tools And Equipment
8. Computers/Laptops Any model 30 1:1
9. Projector LED.LCD, Laser 1 1:30

10. Whiteboard Glass, melamine, 1 1:30

porcelain
11. Staplers 2 1:15
12. Paper punch 2 1:15
13. Metallic cabinet 1 1:30
14. Scanner 2 1:15
15. Printer 1 1:30
16. Print toners 2 1:15
17. Shredding machine 1 1:30

Reference

Saleemi, N.A. (2008). Business calculations and statistics simplified (Revised ed.). N.A.
Saleemi Publishers

2025, TVET CDACC 79

 MODULE IV

2025, TVET CDACC 80

 PUBLIC FINANCE AND TAXATION

UNIT CODE: 0411 551 11A

TVET CDACC UNIT CODE: BUS/CU/AC/CR/04/6/MA

Duration of Unit: 130 hours
Relationship to Occupational Standards
This unit addresses the unit of competency: Conduct Public Finance and Taxation
Unit Description
This unit specifies the competencies required to apply principles of taxation. It involves;
demonstrating understanding of public finance and taxation process, demonstrating
understanding of public budget process, managing public finance, computing taxable income,
computing capital allowances, administering income tax, administering presumptive tax and
VAT and administering customs and excise duty.
Summary of Learning Outcomes

S/NO ELEMENTS DURATION

(HOURS)

1 Demonstrate understanding of public finance and taxation 18

process
2 Demonstrate understanding of public budget process 16

3 Manage public finance 16

4 Compute taxable income 16

5 Compute capital allowances 16

6 Administer income tax 16

7 Administer presumptive tax and VAT 16

8 Administer customs and excise duty 16

TOTAL 130
HOURS

2025, TVET CDACC 81

Learning Outcomes, Content and Suggested Assessment Methods

Learning Outcome Content Suggested Assessment

Methods
1. Understand public 1.1 General overview of Public 2. Practical
finance and Financial Management as assessment
taxation process envisaged by the Constitution ( 3. Project
1.1.1 Chapter 12 of the 4. Portfolio of
constitution) evidence
1.1.2 Financial regulations 5. Third party
1.1.3 Treasury Circulars reports
1.1.4 Process of developing 6. Written tests
county government finance 7. Oral questions
bills
1.2 History and Purposes of
taxation
1.2.1 Role of the government
in an economy
1.3 Principles of an optimal tax
system
1.3.1 Single versus multiple
tax systems
1.4 classification of taxes
1.4.1 Tax rates
1.5 Impact incidence and tax
shifting, tax shifting theories
1.6 Taxable capacity
1.7 Revenue authority – History,
structure and mandate
2.Demonstrate 2.1 General definition of budgets • Written tests
understanding of terms • Observation
Public budget process 2.2 Role of budget officers in budget • Oral questions
preparation and execution • Third party

2025, TVET CDACC 82

 2.3 Responsibilities of The National report
and County treasury’s in relation • Interviewing
to budget preparation • Project and
2.4 Budget process for both national, report writing
county and Public entities
2.5 Budgetary and fiscal policy tools
3 Manage public 3.1 Principles of public finance 4 Practical
finance 3.2 Area s of government expenditure assessment
are identified 5 Project
3.3 Government revenue sources are 6 Portfolio of
identify evidence
3.4 Taxation principles are applied 7 Third party reports
3.5 Fiscal policy is formulated 8 Written tests
3.6 National debt levels are 9 Oral questions
determined
4.Compute taxable 4.1 Taxable and non-taxable persons 5 Practical
income 4.2 Sources of taxable incomes assessment
4.3 Employment income: 6 Project
4.3.1 Taxable and non- 7 Portfolio of
taxable benefits evidence
4.3.2 Allowable and non- 8 Third party reports
allowable deductions 9 Written tests
4.3.3 Tax credits Pension 10 Oral questions
Income
4.4 Business income:
4.4.1 Sole proprietorship
4.4.2 Partnerships (excluding
conversions)
4.4.3 Incorporated entities
(excluding specialised
institutions)
4.4.4 Turnover tax
4.5 Income from use of property- rent

2025, TVET CDACC 83

 and royalties, Farming income
Investment income
5.Compute capital 5.1 Rationale for capital deductions • Practical
allowances 5.2 Investment deductions: ordinary assessment
manufacturers • Project
5.3 Industrial building deductions • Portfolio of
5.4 Wear and tear allowances evidence
5.5 Farm works deductions • Third party
5.6 Mining allowances reports
5.7 Shipping investment deductions • Written tests
• Oral questions
6 Administer income 6.1 Overview of the income tax act 7 Practical
tax 6.1.1 Identification of new assessment
tax payers 8 Project
6.1.2 Assessments and returns 9 Portfolio of
6.2 Operations of PAYE systems: evidence
Preparation of PAYE returns, 10 Third party
categories of employees reports
6.3 Notices, objections, appeals and 11 Written tests
relief of mistake, Appellant bodies 12 Oral questions
6.4 Collection, recovery and refund of
taxes
6.5 Offences, fines, penalties and
interest
6.6 Application of ICT in business;
iTax, simba system
7.Administer presumptive 7.1 Introduction and development 8. Practical
tax and VAT of presumptive tax and VAT assessment
7.2 Registration and deregistration 9. Project
of businesses for VAT 10. Portfolio of
7.3 Taxable and non-taxable evidence
supplies 11. Third party

2025, TVET CDACC 84

 7.4 Privileged persons and reports
institutions 12. Written tests
7.5 VAT rates 13. Oral questions
7.5.1 VAT records
7.5.2 Value for VAT, tax
point
7.5.3 Accounting for VAT
7.5.4 VAT returns
7.6 Remission, rebate and refund
of VAT
7.7 Rights and obligations of VAT
registered person
7.8 Offences fines, penalties and
interest

8.Administer customs 8.1 Customs procedure • Practical

and presumptive tax 8.2 Import and export duties assessment
8.3 Prohibitions and restriction • Project
measures • Portfolio of
8.4 Transit goods and bond evidence
securities • Third party
8.5 Excisable goods and reports
services • Written tests
8.6 Purposes of customs and • Oral questions
excise duties
8.7 Emerging issues and trends

Suggested Delivery Methods

• Demonstration

• Practical work by trainee

• Fieldwork and benchmarking

2025, TVET CDACC 85

 • Group discussions

List of Recommended Resources for 30 trainees

S/No. Category/Item Description/ Quantity Recommended

Specifications Ratio
(Item: Trainee)
A Learning Materials
1. Charts • Flip Charts 5 1:6
B Learning Facilities & Infrastructure
2. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
3. Internet Connection WI-FI, Dial-Up, 1 1:30
Cable, Fixed-
wireless,
C Consumable Materials
4. Markers whiteboard 5 1:6
markers and
permanent
markers
5. Stationery Printing Papers, 5 reams 1:6
Foolscaps
6. Files / folders 30 1:1
7. Flash disks 5 1:6
D Tools And Equipment
8. Computers/Laptops Any model 30 1:1
9. Projector LED.LCD, Laser 1 1:30

10. Whiteboard Glass, melamine, 1 1:30

porcelain
11. Staplers 2 1:15

2025, TVET CDACC 86

12. Paper punch 2 1:15
13. Metallic cabinet 1 1:30
14. Scanner 2 1:15
15. Printer 1 1:30
16. Print toners 2 1:15
17. Shredding machine 1 1:30

2025, TVET CDACC 87

 QUANTITATIVE TECHNIQUES

UNIT CODE: 0411 551 12A

TVET CDACC UNIT CODE: BUS/CU/AC/CR/05/6/MA

Duration of Unit: 140 hours

Relationship to Occupational Standards
This unit addresses the unit of competency: Conduct Quantitative Techniques
Unit Description
This unit specifies the competencies required to conduct quantitative techniques. It involves
carrying out quantitative techniques, applying correlation and regression analysis,
formulating linear programming models, carrying out operational matrices, applying time
series, analysing project networks, applying calculus, formulating inventory control models,
determining probability and probabilistic distribution and testing hypothesis.

Summary of Learning Outcomes

S/NO ELEMENTS DURATION
(HOURS)
1 Carry out quantitative techniques 14

2 Apply correlation and regression 14

3 Formulate linear programming models 14

4 Carry out operational matrices 14

5 Apply time series 14

6 Analyse project networks 14

7 Apply calculus 14

8 Formulate inventory control models 14

9 Determine probability and probabilistic distribution 14

10 Testing hypothesis 14

TOTAL 140
HOURS

2025, TVET CDACC 88

 Learning Outcomes, Content and Suggested Assessment Methods

Learning Outcome Content Suggested Assessment

Methods
1. Carry out 1.1 Meaning of terms • Practical
quantitative 1.2 Development of quantitative assessment
techniques techniques • Project
1.3 Role of quantitative techniques • Portfolio of
in business and industry evidence
1.4 Types of quantitative techniques • Third party
1.5 Areas where quantitative reports
techniques are applicable • Written tests
• Oral questions
2. Apply 2.1 Meaning of terms • Practical
correlation and 2.2 Differences and similarities assessment
regression between correlation and • Project
regression analysis • Portfolio of
2.3 Methods of calculating evidence
correlation • Third party
2.4 Interpretation of correlation reports
coefficient • Written tests
2.5 Methods of calculating regression • Oral questions
2.6 application of regression analysis
3. Formulate linear 3.1 Meaning of terms • Practical
programming 3.2 Assumptions of linear programming assessment
models models • Project
3.3 Formulation of linear programming • Portfolio of
model evidence
3.4 Solving linear programming • Third party reports
problems • Written tests
3.5 Application of linear programming • Oral questions

2025, TVET CDACC 89

 4.Carry out operational 4.1 Meaning of terms • Practical
matrices 4.2 Types of matrices assessment
4.3 Determinants of order of a matrix • Project
(2*2 and 3*3) • Portfolio of
4.4 Inverse of a matrix evidence
4.5 Application of matrices • Third party reports
• Written tests
• Oral questions
5 Apply time series 5.1 Meaning of terms • Practical
5.2 Objectives of time series analysis assessment
5.3 Components of time series • Project
analysis • Portfolio of
5.4 Application of time series evidence
• Third party reports
• Written tests
• Oral questions
6 Analyse project 6.1 Meaning of terms • Practical
networks 6.2 Rules applicable when drawing assessment
networks • Project
6.3 Construction of project network • Portfolio of
6.4 Critical path and project duration evidence
6.5 Application of network analysis • Third party reports
• Written tests
• Oral questions
7 Apply calculus 7.1 Meaning of terms • Practical
7.2 Differentiation of simple functions assessment
7.3 Integration of simple functions • Project
7.4 Application of calculus • Portfolio of
evidence
• Third party reports
• Written tests
• Oral questions

2025, TVET CDACC 90

 8 Formulate 8.1 Meaning of terms • Practical
inventory control 8.2 Setting Inventory control levels assessment
models 8.3 Minimization of cost of • Project
inventories • Portfolio of
8.4 Inventory control models evidence
8.5 Total inventory costs are • Third party
determined reports
• Written tests
• Oral questions
9 Determine 9.1 Meaning of terms • Practical
probability and 9.2 Basic concepts of probability assessment
probabilistic 9.3 Laws of probability • Project
distribution 9.4 Probability distribution • Portfolio of
9.5 Application of probability evidence
distribution functions • Third party
reports
• Written tests
• Oral questions
10 Test hypothesis 10.1 Meaning of terms • Practical
10.2 Types of hypothesis assessment
10.3 Type 1 and 2 errors • Project
10.4 Critical and acceptance regions • Portfolio of
10.5 Z-test and T-test evidence
10.6 Emerging issues • Third party
reports
• Written tests
• Oral questions
Suggested Delivery Methods
• Demonstration

• Practical work by trainee

• Fieldwork and benchmarking

2025, TVET CDACC 91

 • Group discussions

List of Recommended Resources for 30 trainees

S/No. Category/Item Description/ Quantity Recommended
Specifications Ratio
(Item: Trainee)
A Learning Materials
1. Charts • Flip Charts 5 1:6
B Learning Facilities & Infrastructure
2. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
3. Internet Connection WI-FI, Dial-Up, 1 1:30
Cable, Fixed-
wireless,
C Consumable Materials
4. Markers whiteboard 5 1:6
markers and
permanent
markers
5. Stationery Printing Papers, 5 reams 1:6
Foolscaps
6. Files / folders 30 1:1
7. Flash disks 5 1:6
D Tools And Equipment
8. Computers/Laptops Any model 30 1:1
9. Projector LED.LCD, Laser 1 1:30

10. Whiteboard Glass, melamine, 1 1:30

porcelain
11. Staplers 2 1:15
12. Paper punch 2 1:15
13. Metallic cabinet 1 1:30
14. Scanner 2 1:15

2025, TVET CDACC 92

15. Printer 1 1:30
16. Print toners 2 1:15
17. Shredding machine 1 1:30

2025, TVET CDACC 93

 MODULE V

2025, TVET CDACC 94

 FINANCIAL MANAGEMENT

UNIT CODE: 0411 551 13A

TVET CDACC UNIT CODE: BUS/CU/AC/CR/06/6/MA

Duration of Unit: 120 hours

Relationship to Occupational Standards
This unit addresses the Unit of Competency: Conduct Financial Management
Unit Description
This unit specifies the competencies required to conduct financial management. It involves;
identifying financial sources, evaluating financial markets and systems, determining time
value of money, analysing risk and return, determining cost of capital, managing working
capital, evaluating capital budgeting decisions, formulating dividend decisions and applying
Islamic finance.
Summary of Learning Outcomes

S/NO ELEMENTS DURATION

(HOURS)
1 Identify financial sources 8

2 Evaluate financial markets and system 14

3 Determine time value of money 14

4 Analyse risk and return 10

5 Determine cost of capital 16

6 Manage working capital 10

7 Evaluate Capital Budgeting decisions 16

8 Formulate dividend decisions 16

9 Apply Islamic finance 16

TOTAL 120
HOURS

2025, TVET CDACC 95

Learning Outcomes, Content and Suggested Assessment Methods

Learning Outcome Content Suggested Assessment

Methods
1. Identify financial 1.1 Nature and purpose of finance • Practical
sources 1.1.1 Scope of finance assessment
1.1.2 Relationship between • Project
financial management • Portfolio of
and other management evidence
disciplines • Third party
1.1.3 Finance and non- reports
finance functions • Written tests
1.1.4 Roles of a finance • Oral questions
manager
1.1.5 Goals of a firm
1.1.6 Agency theory
:conflicts and
resolutions
1.2 Sources of finance
1.2.1 Short term sources
1.2.2 Long term sources
1.2.3 Internal sources
1.2.4 External sources
1.2.5 Factors to consider
when choosing the
source of finance
2. Evaluate financial 2.1 Roles of financial systems • Practical
markets and 2.2 Markets participants and assessment
systems financial innovation • Project
2.3 Types of financial markets • Portfolio of
2.4 Characteristics of a good

2025, TVET CDACC 96

 market evidence
2.5 Functions of financial markets • Third party
2.6 The flow of funds and the reports
financial system • Written tests
2.7 Organisation and structure of • Oral questions
securities markets
2.8 Automation of securities
exchanges; automated trading
system (ATS), Central
depository system(CDS)
2.9 Role of government in the
financial system; capital
markets authority, central
bank, central depository and
settlement company
3. Determine time 3.1 Time value versus time • Practical
value of money preference for money assessment
3.2 Relevance of time value of • Project
money • Portfolio of
3.3 Discounting techniques evidence
3.4 Compounding techniques • Third party
3.5 Preparation of loan reports
amortisation schedule • Written tests
• Oral questions
4. Analyse risk and 4.1 Meaning of terms • Practical
return 4.2 Components of risks and assessment
returns • Project
4.3 Sources of risk • Portfolio of
4.4 Measures of risk and return for evidence
a single asset • Third party
4.5 Distinction between risk- free reports
and risky assets-CAPM & • Written tests

2025, TVET CDACC 97

 APT • Oral questions
4.6 Relationship between risk and
return on investments
5. Determine cost of 5.1 Significance of cost of capital • Practical
capital to firms assessment
5.2 Factors influencing a firms • Project
cost of capital • Portfolio of
5.3 Components costs of capital evidence
5.4 Weighted average cost of • Third party
capital reports
5.5 Marginal cost of capital • Written tests
• Oral questions
6. Manage working 6.1 Nature and importance of • Practical
capital working capital assessment
6.2 Determinants of working • Project
capital • Portfolio of
6.3 Working capital operating evidence
cycle • Third party
6.4 Dangers of excessive / reports
inadequate working capital • Written tests
6.5 Working capital management • Oral questions
policies
6.6 Cash management
6.7 Accounts receivable
management
6.8 Accounts payable management
6.9 Inventory management
7. Evaluate Capital 7.1 Importance, characteristics and • Practical
Budgeting types of capital investment assessment
decisions decisions • Project
7.2 Difficulties of capital • Portfolio of
budgeting evidence

2025, TVET CDACC 98

 7.3 Investment appraisal • Third party
techniques; reports
7.3.1 Accounting Rate of Return • Written tests
(ARR) • Oral questions
7.3.2 Payback period
7.3.3 Net Present Value
7.3.4 Profitability index
7.3.5 Internal Rate of Return
8. Formulate 8.1 Meaning of terms • Practical
dividend decisions 8.2 Forms of dividends payment assessment
8.3 Factors influencing dividend • Project
decisions of a firm • Portfolio of
8.4 Dividend policies; evidence
8.4.1 Pay-out ratio policy • Third party
8.4.2 Residual policy reports
8.4.3 Stable predictable • Written tests
policy • Oral questions
8.4.4 Low regular plus extra
policy
8.5 Dividend theories
8.5.1 Dividend relevance
theories
8.5.2 Dividend irrelevance
theories
9. Apply Islamic 9.1 Meaning of terms • Practical
finance 9.2 Principles and trends in assessment
Islamic banking • Project
9.3 Differences between Islamic • Portfolio of
and conventional banking evidence
9.4 The concept of interest (riba) • Third party
and how returns are made by reports
Islamic financial securities • Written tests
9.5 Sources of finance in Islamic

2025, TVET CDACC 99

 financing: muhabaha, sukuk • Oral questions
9.6 Emerging issues

Suggested Delivery Methods

• Demonstration

• Practical work by trainee

• Fieldwork and benchmarking

• Group discussions

List of Recommended Resources for 30 trainees

S/No. Category/Item Description/ Quantity Recommended
Specifications Ratio
(Item: Trainee)
A Learning Materials
1. Charts • Flip Charts 5 1:6
B Learning Facilities & Infrastructure
2. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
3. Internet Connection WI-FI, Dial-Up, 1 1:30
Cable, Fixed-
wireless,
C Consumable Materials
4. Markers whiteboard 5 1:6
markers and
permanent
markers
5. Stationery Printing Papers, 5 reams 1:6

2025, TVET CDACC 100

 Foolscaps
6. Files / folders 30 1:1
7. Flash disks 5 1:6
D Tools And Equipment
8. Computers/Laptops Any model 30 1:1
9. Projector LED.LCD, Laser 1 1:30

10. Whiteboard Glass, melamine, 1 1:30

porcelain
11. Staplers 2 1:15
12. Paper punch 2 1:15
13. Metallic cabinet 1 1:30
14. Scanner 2 1:15
15. Printer 1 1:30
16. Print toners 2 1:15
17. Shredding machine 1 1:30

References
Brigham, E.F., & Ehrhardt, M. C (2019). Financial Management: Theory & practice
(15th ed.). Cengage Learning.

2025, TVET CDACC 101

 MANAGEMENT ACCOUNTING

UNIT CODE: 0411 551 14A

TVET CDACC UNIT CODE: BUS/CU/AC/CR/07/6/MA

Duration of Unit: 130 hours

Relationship to Occupational Standards
This unit addresses the unit of competency: Conduct Management Accounting
Unit Description
This unit specifies the competencies required to conduct management accounting. It involves
gathering costing data, performing cost classification, analysing costing data, managing
accounting costs, consolidating financial and cost accounting systems, applying costing
methods, preparing marginal and absorption costing and managing budgets and budgetary
controls.
Summary of Learning Outcomes
S/NO ELEMENTS DURATION
(HOURS)
1 Gather costing data 16

2 Perform Cost classification 16

3 Analyse costing data 16

4 Manage accounting costs 16

5 Consolidate financial and cost accounting systems 16

6 Apply costing methods 16

7 Prepare marginal and absorption costing 17

8 Manage budgets and budgetary controls 17

TOTAL 130
HOURS

2025, TVET CDACC 102

Learning Outcomes, Content and Suggested Assessment Methods

Learning Outcome Content Suggested Assessment

Methods
1. Gather costing 1.1 The nature of cost accounting and • Practical
data costing terms assessment
1.2 The role of cost accounting in • Project
management • Portfolio of
1.3 The purposes of cost accounting evidence
information • Third party
1.4 Scope of cost accounting reports
1.5 Meaning of management • Written tests
accounting, scope, limitations, • Oral questions
applications
1.6 Relationship between cost,
financial and management
accounting
1.7 Selection of an ideal cost
accounting system
2 Perform cost 2.1 Meaning of terms • Practical
classification 2.2 Purpose of cost classification assessment
2.3 Methods of cost classification: • Project
2.3.1 Functional classification • Portfolio of
2.3.2 Behavioural classification evidence
2.3.3 Controllability • Third party
2.3.4 Time reports
2.3.5 Financial accounting • Written tests
• Oral questions
3 Analyse costing data 3.1 Meaning of cost estimation • Practical
3.2 Methods of estimating cost; assessment
3.2.1 Non-mathematical • Project
methods like engineering • Portfolio of
method evidence

2025, TVET CDACC 103

 3.2.2 accounts analysis method • Third party
3.2.3 high-low method reports
3.2.4 mathematical methods • Written tests
like scatter graph method • Oral questions
3.2.5 OLS regression method
(simple linear regression
only)
4 Manage accounting 4.1 Accounting for materials and • Practical
costs inventory; assessment
4.1.1 Material cost records, • Project
4.1.2 Purchasing procedures • Portfolio of
4.1.3 receipt and issues of evidence
material • Third party
4.1.4 Methods of valuing reports
material issues • Written tests
4.1.5 Stock control • Oral questions
procedures
4.2 Accounting for labour:
4.2.1 Methods of labour
remuneration
4.2.2 Labour control
procedures
4.2.3 Maintenance of labour
records
4.3 Accounting for overheads:
4.3.1 Types of overheads
4.3.2 Manufacturing,
distribution and
administration
4.3.3 Departmental cost
allocation and
apportionment
4.3.4 Overheads analysis

2025, TVET CDACC 104

 4.3.5 Overhead absorption rates
4.3.6 Over or under absorption

5 Consolidate financial 5.1 The flow of costs in a business • Practical

and cost accounting enterprise assessment
systems 5.2 Cost bookkeeping- interlocking • Project
and integrated ledger systems • Portfolio of
evidence
• Third party
reports
• Written tests
• Oral questions

6 Apply costing 6.1 Contract costing • Practical

methods 6.2 Job order costing assessment
6.3 Batch costing • Project
6.4 Process costing • Portfolio of
6.5 Service costing evidence
6.6 Unit costing • Third party
reports
• Written tests
• Oral questions
7 Prepare marginal and 7.1 Distinction between marginal and • Practical
absorption costing absorption costing, valuation of assessment
products under marginal and • Project
absorption costing • Portfolio of
7.2 Preparation of marginal and evidence
absorption statements; cost of • Third party
production and profit reports
determination • Written tests
7.3 Reconciliation of marginal profits • Oral questions
and absorption profits
7.3.1 Application of marginal

2025, TVET CDACC 105

 costing
7.3.2 break-even analysis and
charts (single product)
7.3.3 Simplified decision
problems; accept or reject,
7.3.4 Special order,
7.3.5 Dropping a product,
7.3.6 Make or buy and choice of
a product
8 Manage budgets and 8.1 Nature and purposes of budgets • Practical
budgetary controls 8.2 Preparation of budgets assessment
8.2.1 Master budgets • Project
8.2.2 Functional (department • Portfolio of
budgets, evidence
8.2.3 Cash budgets) • Third party
8.2.4 Proforma financial reports reports
8.3 Purpose of budgetary control • Written tests
8.3.1 Operation of a • Oral questions
budgetary control system,
8.4 Organisation and coordination of
the budgeting function
8.5 Emerging issues and trends

Suggested Delivery Methods

• Demonstration

• Practical work by trainee

• Fieldwork and benchmarking

• Group discussions

2025, TVET CDACC 106

List of Recommended Resources for 30 trainees
S/No. Category/Item Description/ Quantity Recommended
Specifications Ratio
(Item: Trainee)
A Learning Materials
1. Charts • Flip Charts 5 1:6
B Learning Facilities & Infrastructure
2. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
3. Internet Connection WI-FI, Dial-Up, 1 1:30
Cable, Fixed-
wireless,
C Consumable Materials
4. Markers whiteboard 5 1:6
markers and
permanent
markers
5. Stationery Printing Papers, 5 reams 1:6
Foolscaps
6. Files / folders 30 1:1
7. Flash disks 5 1:6
D Tools And Equipment
8. Computers/Laptops Any model 30 1:1
9. Projector LED.LCD, Laser 1 1:30

10. Whiteboard Glass, melamine, 1 1:30

porcelain
11. Staplers 2 1:15
12. Paper punch 2 1:15
13. Metallic cabinet 1 1:30
14. Scanner 2 1:15
15. Printer 1 1:30
16. Print toners 2 1:15
17. Shredding machine 1 1:30

2025, TVET CDACC 107

 FINANCIAL AUDIT

UNIT CODE 0411 551 15A

TVET CDACC UNIT CODE: BUS/CU/AC/CR/08/6/MA

Duration of Unit: 130 hours

Relationship to Occupational Standards
This unit addresses the unit of competency: Conduct Financial Audits
Unit Description
This unit specifies the competencies required to conduct financial audits. It involves carrying
out pre-engagement procedures, planning financial audit, monitoring internal control system,
detecting errors and frauds, gathering audit evidence, carrying out risk assessment, carrying
out computerized auditing and carrying out audit report.
Summary of Learning Outcomes
S/NO ELEMENTS DURATION
(HOURS)
1 Carry out pre-engagement procedures 16

2 Plan financial audit 16

3 Monitor internal control system 16

4 Detect errors and frauds 16

5 Gather audit evidence 16

6 Carry out risk assessment 16

7 Carry out computerised auditing 17

8 Carry out audit completion 17

TOTAL 130
HOURS

2025, TVET CDACC 108

Learning Outcomes, Content and Suggested Assessment Methods

Learning Outcome Content Suggested Assessment

Methods
1. Carry out pre- 1.1 Definition of auditing, auditor • Practical
engagement and an audit assessment
procedures 1.2 Explain the principles and • Project
processes of an audit • Portfolio of
1.3 Differences between auditing evidence
and accounting • Third party
1.4 The types and timing of audits reports
– consider internal versus • Written tests
external and a focus • Oral questions
1.5 on the complimentary role of
internal to external, interim
and final
1.6 The users of audited financial
statements and auditor reports
2. Plan financial 2.1 Objectives of planning for the • Practical
audit audit work assessment
2.2 Audit plan for a new client • Project
2.3 Audit plan for an existing • Portfolio of
client evidence
2.4 Developing an overall audit • Third party
plan reports
2.5 Limitations of audit plans • Written tests
• Oral questions
3. Monitor internal 3.1 Definition of internal controls • Practical
control system and internal control systems assessment
3.2 Purpose of internal control • Project
system • Portfolio of
3.3 Designing an internal control evidence
system • Third party

2025, TVET CDACC 109

 3.4 Benefits and limitations of reports
internal control system • Written tests
3.5 General controls on: • Oral questions
3.5.1 Revenue
3.5.2 Expenditure
3.5.3 Assets
3.5.4 Liabilities
4. Detect errors and 4.1 Definition of error and fraud • Practical
frauds 4.2 Differences between error and assessment
fraud • Project
4.3 Types of errors and fraud • Portfolio of
4.4 Causes of frauds evidence
• Third party
reports
• Written tests
• Oral questions
5. Gather audit 5.1 Nature and source of audit • Practical
evidence evidence assessment
5.2 Types of audit evidence • Project
5.3 Gathering audit evidence • Portfolio of
5.4 Reliance on the work on evidence
internal auditor • Third party
5.5 Contents of audit working reports
papers (excluding their • Written tests
preparation) • Oral questions
5.6 Audit tests
5.6.1 Compliance tests
5.6.2 Substantive tests
6. Analytical tests
7. Carry out risk 7.1 Meaning of audit risks • Practical
assessment 7.2 Types of audit risks assessment
7.3 Risk based audit • Project

2025, TVET CDACC 110

 • Portfolio of
evidence
• Third party
reports
• Written tests
• Oral questions
8. Carry out 8.1 Benefits and drawbacks of • Practical
computerised computerised accounting assessment
auditing systems • Project
8.2 Computer Aided Auditing • Portfolio of
Techniques (CAATs); evidence
Auditing around and through • Third party
the computer reports
• Written tests
• Oral questions
9. Carry out audit 9.1 Purpose of the auditor’s report • Practical
report 9.2 Elements of the auditor’s assessment
report • Project
9.3 Types of audit reports • Portfolio of
9.4 Key audit matters evidence
9.5 Forms of audit opinion • Third party
9.6 Professional ethics reports
9.7 Emerging issues and trends • Written tests
• Oral questions

Suggested Delivery Methods

• Demonstration

• Practical work by trainee

• Fieldwork and benchmarking

• Group discussions

2025, TVET CDACC 111

List of Recommended Resources for 25 trainees
S/No. Category/Item Description/ Quantity Recommended
Specifications Ratio
(Item: Trainee)
A Learning Materials
1. Charts • Flip Charts 5 1:6
B Learning Facilities & Infrastructure
2. Lecture/Theory Room (9* 8 sq. metres) 1 1:30
3. Internet Connection WI-FI, Dial-Up, 1 1:30
Cable, Fixed-
wireless,
C Consumable Materials
4. Markers whiteboard 5 1:6
markers and
permanent
markers
5. Stationery Printing Papers, 5 reams 1:6
Foolscaps
6. Files / folders 30 1:1
7. Flash disks 5 1:6
D Tools And Equipment
8. Computers/Laptops Any model 30 1:1
9. Projector LED.LCD, Laser 1 1:30

10. Whiteboard Glass, melamine, 1 1:30

porcelain
11. Staplers 2 1:15
12. Paper punch 2 1:15
13. Metallic cabinet 1 1:30
14. Scanner 2 1:15
15. Printer 1 1:30
16. Print toners 2 1:15
17. Shredding machine 1 1:30

2025, TVET CDACC 112

2025, TVET CDACC 113