ACCOUNTING AND FINANCE

LEVEL � II

TVET CURRICULUM

Based on December, 2021 (V- I) Occupational

standard (OS)

March, 2022

Adddis Abeba, Ethiopia

Preface

The reformed TVET-System is an outcome-based system. It utilizes the needs of the

labor
market and occupational requirements from the world of work as the benchmark and
standard
for TVET delivery. The requirements from the world of work are analyzed and
documented �
taking into account international benchmarking � as occupational standards (OS).

In the reformed TVET-System, curricula and curriculum development play an important

role
with regard to quality driven comparable TVET-Delivery. The Curricula help to
facilitate the
training process in a way, that trainees acquire the set of occupational
competences (skills,
knowledge and attitude) required at the working place and defined in the
occupational
standards (OS).

This curriculum has been developed by a group of professional experts from

different
Regional TVET Bureaus, colleges, Industries, Institutes and universities based on
the
occupational standard for Accounting and Finance Level II.

The curriculum development process has been actively supported and facilitated by
Ministry
of Labor and Skills.
TVET-Program Design

1.1. TVET-Program Title: Accounting and Finance Level II

1.2. TVET-Program Description

The Program is designed to develop the necessary knowledge, skills and attitude of
the
trainees to the standard required by the occupation. The contents of this program
are in line
with the occupational standard. The Trainees who successfully completed the Program
will
be qualified to work as an Accountant Level II with competencies elaborated in the
respective OS. Graduates of the program will have the required qualification to
work in the
Labor and Social Affair sector in the field of Accounting and Finance.

The prime objective of this training program is to equip the Trainees with the
identified
competences specified in the OS. Graduates are therefore expected to Use Business
Technology and equipment, Process Customer Accounts and Transactions, Develop
Understanding of the Ethiopian Financial System and Markets, Develop Understanding
of
Taxation, Prepare and Use a Personal Budget and Savings Plan, Develop Understanding
of
Debt and Consumer Credit, Apply Business Communication in the work place, Produce,
Record & maintain Business Documents and Apply 5S Procedures in accordance with the

performance criteria and evidence guide described in the OS.

1.3. TVET-Program Training Outcomes

The expected outputs of this program are the acquisition and implementation of the
following
units of competences:

LSA ACF2 01 1221 Use Business Technology and equipment

LSA ACF2 02 1221 Process Customer Accounts and Transactions

LSA ACF2 03 1221 Develop Understanding of the Ethiopian Financial System and
Markets
LSA ACF2 04 1221 Develop Understanding of Taxation

LSA ACF2 05 1221 Prepare and Use a Personal Budget and Savings Plan

LSA ACF2 06 1221 Develop Understanding of Debt and Consumer Credit

LSA ACF2 07 1221 Apply Business Communication in the work place

LSA ACF2 08 1221 Produce, Record & Maintain Business Documents

LSA ACF2 09 1221 Apply 5S Procedures

1.4. Duration of the TVET-Program

The Program will have duration of 640 Hours including the in school/ Institution
training
and on-the-job practice or cooperative training time. Such cooperative training
based on
realities of the industry, nature of the occupation, location of the TVET
institution, and other
factors will be considered in the training delivery to ensure that trainees acquire
practical and
workplace experience.

s.no

Unit competency

TVET Institution
training

Cooperative
training

Total
hours

Remarks

Theory

Practical

1.

Use Business Technology and

equipment

12

20

40

2.

Process Customer Accounts and

Transactions
24

16

40

80

3.

Develop Understanding of the

Ethiopian Financial System and
Markets

38

24

70

4.

Develop Understanding of Taxation

33

53

24

110

5.

Prepare and Use a Personal Budget

and Savings Plan

30

46

24

100

6.
Develop Understanding of Debt and
Consumer Credit

27

39

24

100

7.

Apply Business Communication in

the work place

25

40

8.

Produce, Record & Maintain

Business Documents

20

32

60

9.

Apply 5S Procedures

12

20

40
Total allotted hour

221

257

152

640 hr
1.5. Qualification Level and Certification

Based on the descriptors elaborated on the Ethiopian National TVET Qualification

Framework (NTQF) the qualification of this specific TVET Program is Level II.

The trainee can exit after successfully completing the modules in one level and
will be
awarded the equivalent institutional certificate on the level completed. However,
only
institutional certificate of training accomplishment will be awarded.

1.6. Target Groups

Any citizen with or without disability who meets the entry requirements under items
1.7
and capable of participating in the training activities is entitled to take part in
the Program.

1.7 Entry Requirements

The prospective participants of this program are required to possess the

requirements or
directive of the Ministry of Labor and Skills.

1.8 Mode of Delivery

This TVET-Program is characterized as a formal Program on middle level technical

skills.
The mode of delivery is co-operative training. The time spent by the trainees in
the real work
place/ industry will give them enough exposure to the actual world of work and
enable them
to get hands-on experience.

The co-operative approach will be supported with school-based lecture-discussion,

simulation
and actual practice. These modalities will be utilized before the trainees are
exposed to the
industry environment.

Hence based on the nature of the occupation, location of the TVET institutions, and
interest
of the industry alternative mode of cooperative training such as apprenticeships,
internship
and traineeship will be employed. In addition, in the areas where industry is not
sufficiently
available the established production and service centers/learning factories in TVET

institutions will be used as cooperative training places. The Training-Institution

and identified
companies have forged an agreement to co-operate with regard to the implementation
of this
program.
1.9. TVET-Program Structure

Unit of Competence

Module Code & Title

Training Outcomes

Duration
(In Hours)

LSA ACF2 01 1221

Use Business
Technology and
equipment

LSA ACF2 M01 0322

Using Business
Technology and
equipment

. Select and use technology

. Process and organize data
. Maintain technology

40 Hr.

LSA ACF2 08 1221

Producing,
Recording &
maintaining
Business
Documents

LSA ACF2 M02 0322

Producing, Recording &

maintaining Business
Documents

. Select and prepare resources

. Design document
. Produce document
. Finalize document
60

LSA ACF2 09 1221

Apply 5S
Procedures

LSA ACF2 M03 0322

Applying 5S Procedures

. Prepare for work

. Sort items
. Set all items in order.
. Perform shine activities.
. Standardize 5S
. Sustain 5S

40
LSA ACF2 07 1221

Apply Business
Communication
in the work place

LSA ACF2 M04 0322

Applying Business
Communication in the
work place

. Obtain and convey workplace

information
. Participate in workplace
meetings and discussions
. Complete relevant work related
documents
. Describe team role and scope
. Identify own role and
responsibility within team
. Work as a team member

40

LSA ACF2 02 1221

Process Customer
Accounts and
Transactions

LSA ACF2 M05 0322

Processing Customer
Accounts and
Transactions

. Identify customer account needs

. Open customer account
. Transfer or close customer
account
. Administer the process
. Provide customer service
. Process basic financial
transactions
. Administer the transaction
process
80

LSA ACF2 03 1221

Develop
understanding of
the Ethiopian
Financial system
& markets

LSA ACF2 M06 0322

Developing
understanding of the
Ethiopian Financial
system & markets

. Describe what is meant by the

Ethiopian financial markets
. Explain the function and role of
the National Bank of Ethiopia
(NBE)
. Explain Ethiopia's monetary
system

70
. Explain the key factors that
influence the Ethiopian
economy
. Describe the role of regulators

LSA ACF2 05 1221

Prepare & use a

Personal Budget
& savings plan

LSA ACF2 M07 0322

Preparing & using a

Personal Budget &
savings plan

. Analyze and discuss budgeting

as a financial tool
. Develop a personal budget
. Implement and monitor the
personal budget
. Discuss the place of saving and
investing today
. Understand risk as it relates to
saving and investing
. Develop your own savings plan
. Implement your own savings
plan

100

LSA ACF2 06 1221

Develop
understanding of
Debt & Consumer
credits

LSA ACF2 M08 0322

Developing
understanding of Debt
& Consumer credits

. Identify and discuss the role of

credit in society
. Identify and discuss the range of
credit options available
. Identify and discuss costs of
using credit
. Analyze and discuss the
effective use of consumer credit
. Manage personal credit rating
and history

100
LSA ACF2 04 1221

Develop
understanding of
Taxation

LSA ACF2 M09 0322

Developing
understanding of
Taxation

. Identify and discuss the role of

taxation in the Ethiopian
economy
. Identify and discuss direct tax
. Identify and discuss indirect tax
. Identify and discuss stamp duty
tax
. Manage tax liability

110

*The time duration (Hours) indicated for the module should include all activities
in and out of the TVET institution
1.10 Institutional Assessment

Two types of evaluation will be used in determining the extent to which training
outcomes
are achieved. The specific training outcomes are stated in the modules. In
assessing them,
verifiable and observable indicators and standards shall be used.

The formative assessment is incorporated in the training modules and form part of
the
training process. Formative evaluation provides the trainee with feedback regarding
success
or failure in attaining training outcomes. It identifies the specific training
errors that need to
be corrected, and provides reinforcement for successful performance as well. For
the teacher,
formative evaluation provides information for making instruction and remedial work
more
effective.

Summative Evaluation the other form of evaluation is given when all the modules in
the
program have been accomplished. It determines the extent to which competence have
been
achieved. And, the result of this assessment decision shall be expressed in the
term of
institutional Assessment implementation guidelines..

Techniques or tools for obtaining information about trainees� achievement include

oral or
written test, demonstration and on-site observation.

1.11 TVET Teachers Profile

The teachers conducting this particular TVET Program are B Level and above who have

satisfactory practical experiences or equivalent qualifications.

LEARNING MODULE 01

Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance - Level II

MODULE TITLE: Using Business Technology and Equipment

MODULE CODE: LSA ACF2 M01 0322

NOMINAL DURATION: 40 Hours

MODULE DESCRIPTION: This module covers the competence required to select, use and
maintain a range of business technology. This technology includes the effective use
of computer
software to organize information and data.

LEARNING OUTCOMES

At the end of the module the trainee will be able to:

LO1. Select and use technology

LO2. Process and organize data

LO3. Maintain technology

MODULE CONTENTS:

LO1. Select and use technology (10hr)

1.1. Selecting technology and software applications

1.2. Adjusting Workspace based on ergonomic requirements
1.3. Using technology according to organizational requirements

LO2. Process and organize data (20hr)

2.1 Identifying and opening files and records

2.2 Operating input devices
2.2. Storing data
2.3. Using manuals, training booklets and online help

LO3. Maintain technology (10hr)

3.1 Identifying and replacing used technology consumables

3.2 Carrying out and arranging routine maintenance
3.3. Identifying equipment faults and taking action
Learning Methods:

For none
impaired
trainees

Reasonable Adjustment for Trainees with Disability (TWD)

Low Vision

Deaf

Hard of hearing

Physical impairment

Lecture-
discussion

. Provide large print text

. Prepare the lecture in Audio/video
. Organize the class room seating
arrangement to be accessible to trainees

. Write short notes on the black/white board

using large text
. Make sure the luminosity of the light of
class room is kept

. Use normal tone of voice

. Encourage trainees to record the lecture in
audio format
. Provide Orientation on the physical feature
of the work shop
. Summarize main points

. Assign sign language

interpreter
. Arrange the class room seating
to be conducive for eye to eye
contact
. Make sure the luminosity of
the light of class room is kept
. Introduce new and relevant
vocabularies

. Use short and clear sentences

. Give emphasis on visual lecture
and ensure the attention of the
trainees
. Avoid movement during
lecture time
. Present the lecture in video
format
. Summarize main points

. Organize the class

room seating
arrangement to be
accessible to
trainees
. Speak loudly
. Ensure the attention
of the trainees
. Present the lecture
in video format
. Ensure the attention
of the trainees

. Organize the class room

seating arrangement to be
accessible for wheelchairs
users.

. Facilitate and support the

trainees who have severe
impairments on their upper
limbs to take note
. Provide Orientation on the
physical feature of the work
shop

Demonstration

. Conduct close follow up

. Use verbal description
. Provide special attention in the process of
guidance
. facilitate the support of peer trainees
. Prepare & use simulation

. use Sign language interpreter

. Use video recorded material
. Ensure attention of the trainees
. Provide structured training
. Show clear and short method
. Use gesture
. provide tutorial support

(if necessary)

. Illustrate in clear &

short method
. Use Video recorded
material
. Ensure the attention
of the trainees
. provide tutorial
support

(if necessary)

. Facilitate and support the

trainees having severe upper
limbs impairment to operate
equipments/ machines
. Assign peer trainees to assist

. Conduct close follow up

. provide tutorial support

(if necessary
Group
discussion

. Facilitate the integration of trainees with

group members
. Conduct close follow up
. Introduce the trainees with other group
member

. Brief the thematic issues of the work

. Use sign language interpreters

. Facilitate the integration of
trainees with group members
. Conduct close follow up

. Introduce the trainees with

other group member

. Facilitate the
integration of
trainees with group
members
. Conduct close
follow up

. Introduce the
trainees with other
group member
. Inform the group
members to speak
loudly

. Introduce the trainees with

their peers

Exercise

. Conduct close follow up and guidance

. Provide tutorial support if necessary
. provide special attention in the process

. Conduct close follow up and

guidance
. Provide tutorial support if
necessary
. provide special attention in the
process/practical training
. Introduce new and relevant
vocabularies

. Conduct close
follow up and
guidance
. Provide tutorial
support if necessary
. provide special
attention in the
process/ practical
training

. Assign peer trainees

. Use additional nominal hours
if necessary

Individual
assignment

. prepare the assignment questions in large

text
. Encourage the trainees to prepare and
submit the assignment in large texts
. Make available recorded assignment
questions
. Facilitate the trainees to prepare and
submit the assignment in soft or hard copy

. Use sign language interpreter

. Provide briefing /orientation on
the assignment
. Provide visual recorded
material

. Provide briefing
/orientation on the
assignment
. Provide visual
recorded material
ASSESSMENT METHODS:

Interview

. Use sign language interpreter

. Ensure or conform whether
the proper communication
was conducted with the
trainee through the service of
the sign language interpreter

. Use short and clear

questioning
. Time extension

. Speak loudly
. Using sign language interpreter if
necessary

. Use written response

as an option for the
trainees having speech
challenges

Written test

. Prepare the exam in large texts

. Use interview as an option if
necessary
. Prepare the exam in audio
format
. Assign human reader
. (if necessary)
. Time extension

. Prepare the exam using short

sentences, multiple choices,
True or False, matching and
short answers
. Avoid essay writing
. Time extension

. Prepare the exam using short

sentences, multiple choices, true or
false, matching and short answers if
necessary.

. Use oral response as

an option to give
answer for trainees
having severe upper
limb impairment
. Time extension for
trainees having severe
upper limb impairment

Demonstration/Observation

. Brief the instruction or

provide them in large text

. Time extension

. Use sign language interpreter

. Brief on the instruction of the

exam
. Provide activity-based/
practical assessment method

. Time extension

. Provide activity based assessment

. Brief on the instruction of the exam

. Use loud voice

. Time extension

. Provide activity based

assessment

. Conduct close follow

up
. Time extension
ASSESSMENT CRITERIA:

LO1. Select and use technology

. Appropriate technology and software applications are selected to achieve the

requirements of the task
. Workspace, furniture and equipment are adjusted to suit user ergonomic
requirements
. Technology is used according to organizational requirements and in a way which
promotes a safe work environment

LO2. Process and organize data

. Files and records are identified, opened, generated or amended according to task
and
organizational requirements
. Input devices are operated according to organizational requirements
. Data is stored appropriately and exit applications without damage to or loss of,
data
. Manuals, training booklets and/or online help or help-desks are used to overcome
basic difficulties with applications

LO3. Maintain technology

. Used technology consumables are identified and replaced in accordance with

manufacturer's instructions and organizational requirements
. Routine maintenance is carried out and/or arranged to ensure equipment is
maintained in accordance with manufacturer's instructions and organizational
requirements
. Equipment faults are identified accurately and action is taken in accordance with

manufacturer's instructions or report fault to designated person

Annex: Resource Requirements

Module code: LSA ACF2 M01 0322

Module Title: Using Business Technology and Equipment

Item
No.

Category/Item

Description/
Specifications

Quantity

Recommended Ratio
(Item: Trainee)

A.

Learning Materials

1.

TTLM

prepared by the trainer

25

1:1

2.

Reference Books

2.1

Business technology simplified

Ervin M.J., 2010,

1:5
B.

Learning Facilities & Infrastructure

1.

Lecture Room

7*8 m

1:25

2.

Library

12*15 m

1:25

3.

Simulation room

6*7 m

1:25

C.

Consumable Materials

1.

A-4 Paper

Double A

3 packet
3:25

2.

Pen

Cello/BIC

2 packet

2:25

3.

Marker

White board /permanent

5 packet

4.

Flip chart

585*810mm/25sheets

5.

Duster

White board

2 pcs

6.

Printer cartridge

Laser Jet

2 pcs

7.

Toner
Canon

1 pcs

8.

CD

CD-R/CD-RW

1 pack

9.

Flash

SanDisk 8Gb

2 pcs

10.

Staples

Number

10 pack

D.

Tools and Equipments

1.

Desktop Computer

Del 710

25

1:1
2

Laptop

Toshiba icore5

for trainer

3.

Printer

Hp Laser jet

1:25

4.

Scanner

HP

1:25

5.

Photocopier

Cannon

1:25

6.

Binding machine

Unit

1:25

7.

Stapler

Unit

5
8.

LCD projector

Epson

1:25

9.

White Board

Unit

10.

Furniture & Fixture

Unit

10

11.

Divider

Unit

10
LEARNING MODULE 02

Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance - Level II

MODULE TITLE : Produce, Record & Maintain Business Documents

MODULE CODE : LSA ACF2 M02 0322

NOMINAL DURATION: 60 Hours

MODULE DESCRIPTION : This module covers the performance outcomes, skills and
knowledge required to maintain the records ,design and produce various business
documents ,
record systems and publications in good order on a day to day basis.

LEARNING OUTCOMES

At the end of the module the trainee will be able to:

LO1. Select and prepare resources

LO2. Design document

LO3. Produce document

LO4. Finalize document

LO5. Collate business records

LO6. Update business or records system

LO7. Prepare reports from the business or records system

MODULE CONTENTS:

LO1. Select and prepare resources (5hr)

1.1. Selecting and using technology and software applications

1.2. Producing business documents
1.3. Selecting layout and style of publication
1.4. Ensuring document design
1.5. Discussing and clarifying format and style

LO2. Design document (10hr)

2.1. Opening and generating files and records

2.2. Designing document
2.3. Using a range of functions
2.4. Operating input devices
LO3. Produce document (10hr)

3.1 Completing document production

3.2 Checking document produced
3.3 Storing and saving document
3.4 Using Manuals, training booklets and help-desks
LO 4. Finalize document (10hr)

4.1 Proofreading document

4.2 Making modifications to document
4.3 Naming and Storing document
4.4 Printing and presenting document

LO 5. Collate business records (10hr)

5.1 Identifying individual records or information

5.2 Incorporating individual records or information
5.3 Sorting records in accordance with workplace requirements
5.4 Adhering to security and access requirements

LO 6. Update business or records system (10hr)

6.1 Identifying and recording Control information

6.2 Updating Control information
6.3 Identifying and removing records

LO7. Prepare reports from the business or records system (5hr)

7.1 Interpreting and clarifying requests for reports

7.2 Preparing reports
Learning Methods:

For none
impaired
trainees

Reasonable Adjustment for Trainees with Disability (TWD)

Low Vision

Deaf

Hard of hearing

Physical impairment

Lecture-
discussion

. Provide large print text

. Prepare the lecture in Audio/video
. Organize the class room seating
arrangement to be accessible to trainees

. Write short notes on the black/white board

using large text
. Make sure the luminosity of the light of
class room is kept

. Use normal tone of voice

. Encourage trainees to record the lecture in
audio format
. Provide Orientation on the physical feature
of the work shop
. Summarize main points

. Assign sign language

interpreter
. Arrange the class room seating
to be conducive for eye to eye
contact
. Make sure the luminosity of
the light of class room is kept
. Introduce new and relevant
vocabularies

. Use short and clear sentences

. Give emphasis on visual lecture
and ensure the attention of the
trainees
. Avoid movement during
lecture time
. Present the lecture in video
format
. Summarize main points

. Organize the class

room seating
arrangement to be
accessible to
trainees
. Speak loudly
. Ensure the attention
of the trainees
. Present the lecture
in video format
. Ensure the attention
of the trainees

. Organize the class room

seating arrangement to be
accessible for wheelchairs
users.

. Facilitate and support the

trainees who have severe
impairments on their upper
limbs to take note
. Provide Orientation on the
physical feature of the work
shop

Demonstration

. Conduct close follow up

. Use verbal description
. Provide special attention in the process of
guidance
. facilitate the support of peer trainees
. Prepare & use simulation

. use Sign language interpreter

. Use video recorded material
. Ensure attention of the trainees
. Provide structured training
. Show clear and short method
. Use gesture
. provide tutorial support

(if necessary)

. Illustrate in clear &

short method
. Use Video recorded
material
. Ensure the attention
of the trainees
. provide tutorial
support

(if necessary)

. Facilitate and support the

trainees having severe upper
limbs impairment to operate
equipments/ machines
. Assign peer trainees to assist

. Conduct close follow up

. provide tutorial support

(if necessary
Group
discussion

. Facilitate the integration of trainees with

group members
. Conduct close follow up
. Introduce the trainees with other group
member

. Brief the thematic issues of the work

. Use sign language interpreters

. Facilitate the integration of
trainees with group members
. Conduct close follow up

. Introduce the trainees with

other group member

. Facilitate the
integration of
trainees with group
members
. Conduct close
follow up

. Introduce the
trainees with other
group member
. Inform the group
members to speak
loudly

. Introduce the trainees with

their peers

Exercise

. Conduct close follow up and guidance

. Provide tutorial support if necessary
. provide special attention in the process

. Conduct close follow up and

guidance
. Provide tutorial support if
necessary
. provide special attention in the
process/practical training
. Introduce new and relevant
vocabularies

. Conduct close
follow up and
guidance
. Provide tutorial
support if necessary
. provide special
attention in the
process/ practical
training

. Assign peer trainees

. Use additional nominal hours
if necessary

Individual
assignment

. prepare the assignment questions in large

text
. Encourage the trainees to prepare and
submit the assignment in large texts
. Make available recorded assignment
questions
. Facilitate the trainees to prepare and
submit the assignment in soft or hard copy

. Use sign language interpreter

. Provide briefing /orientation on
the assignment
. Provide visual recorded
material

. Provide briefing
/orientation on the
assignment
. Provide visual
recorded material
ASSESSMENT METHODS:

Interview

. Use sign language interpreter

. Ensure or conform whether
the proper communication
was conducted with the
trainee through the service of
the sign language interpreter

. Use short and clear

questioning
. Time extension

. Speak loudly
. Using sign language interpreter if
necessary

. Use written response

as an option for the
trainees having speech
challenges

Written test

. Prepare the exam in large texts

. Use interview as an option if
necessary
. Prepare the exam in audio
format
. Assign human reader
. (if necessary)
. Time extension

. Prepare the exam using short

sentences, multiple choices,
True or False, matching and
short answers
. Avoid essay writing
. Time extension

. Prepare the exam using short

sentences, multiple choices, true or
false, matching and short answers if
necessary.

. Use oral response as

an option to give
answer for trainees
having severe upper
limb impairment
. Time extension for
trainees having severe
upper limb impairment

Demonstration/Observation

. Brief the instruction or

provide them in large text

. Time extension

. Use sign language interpreter

. Brief on the instruction of the

exam
. Provide activity-based/
practical assessment method

. Time extension

. Provide activity based assessment

. Brief on the instruction of the exam

. Use loud voice

. Time extension

. Provide activity based

assessment

. Conduct close follow

up
. Time extension
ASSESSMENT CRITERIA:

LO.1. Select and prepare resources

. Appropriate technology and software applications are selected and used to

produce required business documents
. Layout and style of publication are selected according to information and
organizational requirements
. Document design is ensured to be consistent with company and/or client
requirements, using basic design principles
. Format and style are discussed and clarified with person requesting
document/publication

LO.2 Design document

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

LO3. Produce document

. Document production is completed within designated time lines according to

organizational requirements
. Document produced is checked to ensure it meets task requirements for style and
layout
. Document is stored appropriately and document is saved to avoid loss of data
. Manuals, training booklets and/or help-desks are used to overcome basic
difficulties with document design and production

LO4 Finalize document

. Document is proofread for readability, accuracy and consistency in language,

style and layout prior to final output
. Any modifications to document are made to meet requirements
. Document is named and stored in accordance with organizational requirements
and exit the application without data loss/ damage
. Document is printed and presented according to requirements LO5. Identify own
role and responsibility within team

LO5 .Collate business records

. Identify individual records or information which should be incorporated into

business or records system according to organizational criteria
. Records are sorted in accordance with workplace requirements
. Adhere to security and access requirements in accordance with
organizational procedures

LO6. Update business or records system

. Control information is identified and recorded for describing new records to

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

LO7. Prepare reports from the business or records system

. Requests for reports are interpreted and the content and frequency sought are
clarified, where necessary
. Reports are prepared from business or records system in accordance with
instructions or request
. Reports are prepared in accordance with organizational security and access
procedures
Annex: Resource Requirements

Module code: LSA ACF2 M02 0322

Module Title: Produce, Record & Maintain Business Documents

Item
No.

Category/Item

Description/
Specifications

Quantity

Recommended Ratio
(Item: Trainee)

A.

Learning Materials

1.

TTLM

prepared by the trainer

25

1:1

2.

Reference Books

2.1

Business information system: an

introduction

David Kroenke&
Richard Hatch,1993

5
1:5

B.

Learning Facilities & Infrastructure

1.

Lecture Room

7*8 m

1:25

2.

Library

12*15 m

1:25

3.

Simulation room

6*7 m

1:25

C.

Consumable Materials

1.

A-4 Paper

Double A
3 pack

3:25

2.

Pen

Cello/BIC

2 pack

1:25

3.

Marker

White board /permanent

5 pack

4.

Flip chart

585*810mm/25sheets

5.

Duster

White board

2 pcs

6.

Printer cartridge

Laser Jet

2 pcs

7.

Toner

Canon
1 pcs

8.

CD

CD-R/CD-RW

1 pack

9.

Flash

SanDisk 8Gb

5 pcs

10.

Staples

Number

10 pack

D.

Tools and Equipments

1.

Desktop Computer

Del 710

25

1:1

2.

Laptop
Toshiba icore5

for trainer

3.

Printer

Hp Laser jet

3:25

4.

Scanner

HP

2:25

5.

Photocopier

Cannon

1:25

6.

Binding machine

Unit

1:5

7.

Stapler

Unit

8.

LCD projector
Epson

1:25

9.

White Board

Unit

10.

Furniture & Fixture

Unit

10

11.

Divider

Unit

10
LEARNING MODULE 03

Logo of TVET
Provider

TVET-PROGRAMME TITLE: Accounting and Finance - Level II

MODULE TITLE: Applying 5S procedures

MODULE CODE: LSA ACF2 M03 0322

NOMINAL DURATION: 40 Hours

MODULE DESCRIPTION: This unit covers knowledge, skills and attitudes required to
apply
5S procedures and other standards set by 5S in work place..

LEARNING OUTCOMES

At the end of the module the learner will be able to:

LO1. Prepare for work

LO2. Sort items

LO3. Set workplace in order

LO4 .Perform shine activities

LO5. Standardize 5S

LO6. Sustain 5S system

MODULE CONTENTS:

LO1. Prepare for work (5hr)

1.1. Using instructions to determine job requirements

1.2. Reading and interpreting Job specifications manuals
1.3. Observing OHS requirements
1.4. Using Tools and equipment
1.5. Identifying and checking safety equipment and tools
1.6. Preparing and Using Kaizen Board (Visual Management Board)

LO 2. Sort items (10hr)

2.1. Preparing plan

2.2. Performing Cleaning activities
2.3. Identifying items in the workplace
2.4. Using Red tag strategy for unnecessary items
2.5. Evaluating and placing unnecessary items
2.6. Recording and quantifying necessary items
2.7. Reporting performance results
2.8. checking necessary items
LO 3. Set all items in order (10hr)

3.1. Preparing plan to implement set in order activities

3.2. Performing general cleaning activities.
3.3. Deciding location/Layout, storage and indication methods
3.4. Preparing and using tools and equipment
3.5. Placing Items in their assigned locations
3.6. Returning items to their assigned locations after use
3.7. Reporting performance results
3.8. Checking each item in its assigned location and order

LO4. Perform shine activities (5hr)

4.1. Preparing plan to implement shine activities.

4.2. Preparing and using tools and equipment
4.3. Implementing Shine activity using appropriate procedures
4.4. Reporting performance results using appropriate formats.
4.5. Conducting Regular shining activities

LO 5. Standardize 5S (5hr)

5.1. Preparing and using to standardize 5S activities.

5.2. Preparing and implementing tools and techniques
5.3. following checklists
5.4. Keeping the workplace to the specified standard
5.5. Avoiding problems by standardizing activities

LO 6 Sustain 5S (5hr)

6.1. Preparing and following Plan

6.2. Preparing and implementing Tools and techniques
6.3. Inspecting workplace for compliance to specified standard
6.4. Cleaning up workplace after completion of job
6.5. Identifying situations where compliance to standards is unlikely and take
actions
6.6. Recommending improvements
6.7. Following Checklists to sustain activities and report
6.8. Avoiding problems by sustaining activities
LEARNING METHODS:

For None
Impaired
Trainees

Reasonable Adjustment for Trainees with Disability (TWD)

Low Vision

Deaf

Hard of hearing

Physical impairment

Lecture-
discussion

. Provide large print text

. Prepare the lecture in Audio/video
. Organize the class room seating
arrangement to be accessible to trainees

. Write short notes on the black/white

board using large text
. Make sure the luminosity of the light
of class room is kept

. Use normal tone of voice

. Encourage trainees to record the lecture
in audio format
. Provide Orientation on the physical
feature of the work shop
. Summarize main points

. Assign sign language interpreter

. Arrange the class room seating to
be conducive for eye to eye
contact
. Make sure the luminosity of the
light of class room is kept
. Introduce new and relevant
vocabularies

. Use short and clear sentences

. Give emphasis on visual lecture
and ensure the attention of the
trainees
. Avoid movement during lecture
time

. Present the lecture in video format

. Summarize main points

. Organize the class

room seating
arrangement to be
accessible to
trainees
. Speak loudly
. Ensure the attention
of the trainees
. Present the lecture
in video format
. Ensure the attention
of the trainees

. Organize the class room

seating arrangement to be
accessible for
wheelchairs users.

. Facilitate and support the

trainees who have severe
impairments on their
upper limbs to take note
. Provide Orientation on
the physical feature of the
work shop
Demonstration

. Conduct close follow up

. Use verbal description
. Provide special attention in the process
of guidance
. facilitate the support of peer trainees
. Prepare & use simulation

. use Sign language interpreter

. Use video recorded material
. Ensure attention of the trainees
. Provide structured training
. Show clear and short method
. Use gesture
. provide tutorial support

(if necessary)

. Illustrate in clear &

short method
. Use Video recorded
material
. Ensure the attention
of the trainees
. provide tutorial
support

(if necessary)

. Facilitate and support the

trainees having severe
upper limbs impairment to
operate equipments/
machines
. Assign peer trainees to
assist

. Conduct close follow up

. provide tutorial support

(if necessary
Group
discussion

. Facilitate the integration of trainees

with group members
. Conduct close follow up
. Introduce the trainees with other group
member

. Brief the thematic issues of the work

. Use sign language interpreters

. Facilitate the integration of trainees
with group members
. Conduct close follow up

. Introduce the trainees with other

group member

. Facilitate the
integration of
trainees with group
members
. Conduct close
follow up

. Introduce the
trainees with other
group member
. Inform the group
members to speak
loudly

. Introduce the trainees

with their peers

Exercise

. Conduct close follow up and guidance

. Provide tutorial support if necessary
. provide special attention in the
process

. Conduct close follow up and

guidance
. Provide tutorial support if
necessary
. provide special attention in the
process/practical training
. Introduce new and relevant
vocabularies

. Conduct close
follow up and
guidance
. Provide tutorial
support if necessary
. provide special
attention in the
process/ practical
training

. Assign peer trainees

. Use additional nominal
hours if necessary
ASSESSMENT METHODS:

Interview

. Use sign language interpreter

. Ensure or conform whether the
proper communication was
conducted with the trainee
through the service of the sign
language interpreter

. Use short and clear questioning

. Time extension

. Speak loudly
. Using sign language
interpreter if necessary

. Use written response

as an option for the
trainees having speech
challenges

Written
test

. Prepare the exam in large texts

. Use interview as an option if necessary
. Prepare the exam in audio format
. Assign human reader
. (if necessary)
. Time extension

. Prepare the exam using short

sentences, multiple choices, True
or False, matching and short
answers

. Avoid essay writing

. Time extension
. Prepare the exam using
short sentences, multiple
choices, True or False,
matching and short
answers if necessary.

. Use oral response as

an option to give
answer for trainees
having severe upper
limb impairment
. Time extension for
trainees having severe
upper limb impairment

Demonstration/Observation

. Brief the instruction or provide them in

large text

. Time extension

. Use sign language interpreter

. Brief on the instruction of the

exam
. Provide activity-based/ practical
assessment method

. Time extension

. Provide activity based

assessment
. Brief on the instruction of
the exam

. Use loud voice

. Time extension

. Provide activity based

assessment

. Conduct close follow

up
. Time extension
ASSESSMENT CRITERIA:

LO 1. Prepare for work

. Work instructions are used to determine job requirements, including method,

material and equipment.
. Job specifications are read and interpreted following working manual.
. OHS requirements, including dust and fume collection, breathing apparatus
and eye and ear personal protection needs are observed throughout the work.
. Tools and equipment are prepared and used to implement 5S.
. Safety equipment and tools are identified and checked for safe and effective
operation.
. Kaizen Board (Visual Management Board) is prepared and used in harmony
with different workplace contexts

LO 3. Set all items in order.

. Plan is prepared to implement set in order activities.

. General cleaning activities are performed.
. Location/Layout, storage and indication methods for items are decided.
. Necessary tools and equipment are prepared and used for setting in order
activities.
. Items are placed in their assigned locations.
. After use, the items are immediately returned to their assigned locations.
. Performance results are reported using appropriate formats
. Each item is regularly checked in its assigned location and order

LO 4 Perform shine activities.

. Plan is prepared to implement shine activities.

. Necessary tools and equipment are prepared and used for shinning activities.
. Shine activity is implemented using appropriate procedures.
. Performance results are reported using appropriate formats.
. Regular shining activities are conducted.

LO 5. Standardize 5S

. Plan is prepared and used to standardize 5S activities.

. Tools and techniques to standardize 5S are prepared and implemented based
on relevant procedures.
. Checklists are followed for standardize activities and reported to relevant
personnel.
. The workplace is kept to the specified standard.
. Problems are avoided by standardizing activities.
LO 6 Sustain 5S.

. Plan is prepared and followed to sustain 5S activities.

. Tools and techniques to sustain 5S are discussed, prepared and implemented
based on relevant procedures.
. Workplace is inspected regularly for compliance to specified standard and
sustainability of 5S techniques.
. Workplace is cleaned up after completion of job and before commencing next
job or end of shift.
. Situations are identified where compliance to standards is unlikely and
actions specified in procedures are taken.
. Improvements are recommended to lift the level of compliance in the
workplace.
. Checklists are followed to sustain activities and report to relevant personnel.
. Problems are avoided by sustaining activities.
Annex: Resource Requirements

Module code: LSA ACF2 M03 0322

Module Title: Applying 5S procedures

Item
No.

Category/Item

Description/
Specifications

Quantity

Recommended Ratio
(Item: Learner)

A.

Learning Materials

1.

TTLM

Prepare by Teacher

1:25

2.

Textbooks

25

1:1

3.

Reference Books

1:5
3.1.

Ethiopia kaizen books

1:5

B.

Learning Facilities &

Infrastructure

1.

Lecture Room

5*5m

1:25

2.

Library

Standard

3.

(etc.)

1:25

C.

Consumable Materials
1.

Paper for check list

A4

5rim

1:5

paper for shop lay out

A3

5rim

1:5

Color paint

1:1

Thinner

canon

1:5

Soap

Hand wash

1:1

Brush & broom

Plastic/ragger
25

1:1

D.

Tools and Equipment�s

1.

wheel brow

Steel

1:5

Shovel

Steel

12

1:2

Fork

Steel

12

1:2

Mask

25 each

1:1

Glove

Plastic
25 each

1:1

Eye glass

Plastic

25 each

1:1

Helmet

Plastic

25 each

1:1

Safety Shoe

Rubber soul

25 each

1:1

Waste segregation box for re use

Wooden

1:25

10

Waste segregation box for disposal

Wooden

1:25
LEARNING MODULE 04

Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance -Level II

MODULE TITLE : Applying Business Communication in the work place

MODULE CODE : LSA ACF2 M04 0322

NOMINAL DURATION: 40 Hours

MODULE DESCRIPTION: This module covers the knowledge, skills and attitudes required

to gather, interpret and convey information in response to workplace requirements

and the skills,
knowledge and attitudes to identify role and responsibility as a member of a team.

LEARNING OUTCOMES

At the end of the module the trainee will be able to:

LO1. Obtain and convey workplace information

LO2. Participate in workplace meetings and discussions

LO3 Complete relevant work related documents

LO4. Describe team role and scope

LO5. Identify own role and responsibility within team

LO6. Work as a team member

MODULE CONTENTS:

LO1. Obtain and convey workplace information (10hr)

1.1. Accessing information from appropriate sources

1.2. Using effective questioning , active listening and speaking skills
1.3. Using appropriate medium
1.4. Using appropriate non- verbal communication
1.5. Identifying and following appropriate lines of communication
1.6. Using defined workplace procedures
1.7. Carrying out personal interaction

LO2. Participate in workplace meetings and discussions (5hr)

2.1. Attending Team meetings on time

2.2. Express own opinions and listening those of others
2.3. Consisting meeting inputs
2.4. Conducting workplace interactions
2.5. Interpreting and implementing meetings outcomes
LO3.Complete relevant work related documents (5hr)

3.1. Completing range of forms

3.2. Recording workplace data
3.3. Using basic mathematical processes
3.4. Identifying and acting up on errors
3.5. Completing reporting requirements

LO4. Describe team role and scope (5hr)

4.1. Identifying the role and objective of the team

4.2. Identifying team parameters and responsibilities

LO5. Identify own role and responsibility within team (5hr)

5.1. Identifying individual role and responsibilities

5.2. Recognizing roles and responsibility
5.3. Identifying reporting relationships

LO6. Work as a team member (5hr)

6.1. Using effective and appropriate forms of communications

6.2. Making effective and appropriate contributions
6.3. Observing Protocols in reporting
6.4. Contributing to the development of team work plans.
Learning Methods:

For none
impaired
trainees

Reasonable Adjustment for Trainees with Disability (TWD)

Low Vision

Deaf

Hard of hearing

Physical impairment

Lecture-
discussion

. Provide large print text

. Prepare the lecture in Audio/video
. Organize the class room seating
arrangement to be accessible to trainees

. Write short notes on the black/white board

using large text
. Make sure the luminosity of the light of
class room is kept

. Use normal tone of voice

. Encourage trainees to record the lecture in
audio format
. Provide Orientation on the physical feature
of the work shop
. Summarize main points

. Assign sign language

interpreter
. Arrange the class room seating
to be conducive for eye to eye
contact
. Make sure the luminosity of
the light of class room is kept
. Introduce new and relevant
vocabularies

. Use short and clear sentences

. Give emphasis on visual lecture
and ensure the attention of the
trainees
. Avoid movement during
lecture time
. Present the lecture in video
format
. Summarize main points

. Organize the class

room seating
arrangement to be
accessible to
trainees
. Speak loudly
. Ensure the attention
of the trainees
. Present the lecture
in video format
. Ensure the attention
of the trainees

. Organize the class room

seating arrangement to be
accessible for wheelchairs
users.

. Facilitate and support the

trainees who have severe
impairments on their upper
limbs to take note
. Provide Orientation on the
physical feature of the work
shop

Group
discussion

. Facilitate the integration of trainees with

group members
. Conduct close follow up
. Introduce the trainees with other group
member

. Brief the thematic issues of the work

. Use sign language interpreters
. Facilitate the integration of
trainees with group members
. Conduct close follow up

. Introduce the trainees with

other group member

. Facilitate the
integration of
trainees with group
members
. Conduct close
follow up

. Introduce the
trainees with other
group member

. Introduce the trainees with

their peers
. Inform the group
members to speak
loudly

Exercise

. Conduct close follow up and guidance

. Provide tutorial support if necessary
. provide special attention in the process

. Conduct close follow up and

guidance
. Provide tutorial support if
necessary
. provide special attention in the
process/practical training
. Introduce new and relevant
vocabularies

. Conduct close
follow up and
guidance
. Provide tutorial
support if necessary
. provide special
attention in the
process/ practical
training

. Assign peer trainees

. Use additional nominal hours
if necessary

Individual
assignment

. prepare the assignment questions in large

text
. Encourage the trainees to prepare and
submit the assignment in large texts
. Make available recorded assignment
questions
. Facilitate the trainees to prepare and
submit the assignment in soft or hard copy

. Use sign language interpreter

. Provide briefing /orientation on
the assignment
. Provide visual recorded
material

. Provide briefing
/orientation on the
assignment
. Provide visual
recorded material
ASSESSMENT METHODS:

Interview

. Use sign language interpreter

. Ensure or conform whether
the proper communication
was conducted with the
trainee through the service of
the sign language interpreter

. Use short and clear

questioning
. Time extension

. Speak loudly
. Using sign language interpreter if
necessary

. Use written response

as an option for the
trainees having speech
challenges

Written test

. Prepare the exam in large texts

. Use interview as an option if
necessary
. Prepare the exam in audio
format
. Assign human reader
. (if necessary)
. Time extension

. Prepare the exam using short

sentences, multiple choices,
True or False, matching and
short answers
. Avoid essay writing
. Time extension

. Prepare the exam using short

sentences, multiple choices, true or
false, matching and short answers if
necessary.

. Use oral response as

an option to give
answer for trainees
having severe upper
limb impairment
. Time extension for
trainees having severe
upper limb impairment

Demonstration/Observation

. Brief the instruction or

provide them in large text

. Time extension

. Use sign language interpreter

. Brief on the instruction of the

exam
. Provide activity-based/
practical assessment method

. Time extension

. Provide activity based assessment

. Brief on the instruction of the exam

. Use loud voice

. Time extension

. Provide activity based

assessment

. Conduct close follow

up
. Time extension
ASSESSMENT CRITERIA:

LO.1. Obtain and convey workplace information

. Specific and relevant information is accessed from appropriate sources

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

LO.2 Participate in workplace meetings and discussions

. Team meetings are attended on time

. Own opinions are clearly expressed and those of others are listened to without
interruption
. Meeting inputs are consistent with the meeting purpose and established
protocols
. Workplace interactions are conducted in a courteous manner
. Questions about simple routine workplace procedures and matters
concerning working conditions of employment are asked and responded
to Meetings outcomes are interpreted and implemented

LO3. Complete relevant work related documents

. Range of forms relating to conditions of employment are completed

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

LO.4 Describe team role and scope

. The role and objective of the team are identified from available sources of
information
. Team parameters, reporting relationships and responsibilities are identified
from team discussions and appropriate external sources

LO 5. Identify own role and responsibility within team

. Individual role and responsibilities within the team environment are identified
. Roles and responsibility of other team members are identified and recognized
. Reporting relationships within team and external to team are identified

LO 6. Work as a team member

. Effective and appropriate forms of communications used and interactions

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

Module code : LSA ACF2 M04 0322

Module title: Applying Business Communication in the work place

Item
No.

Category/Item

Description/
Specifications

Quantity

Recommended Ratio
(Item: Trainee)

A.

Learning Materials

1.

TTLM

prepared by the
trainer

25

1:1

2.

Reference Books

2.1.

Essentials of Business Communication

Marry
E.F.,2007,7th ed.

5
1:5

2.2.

Business Communication

Vikram B. and
Priya,2009

1:5

B.

Learning Facilities & Infrastructure

1.

Lecture Room

7*8 m

1:25

2.

Library

12*15 m

1:25

3.

Simulation room

6*7 m

1:25

C.

Consumable Materials
1

A4 Paper

Double A

2packet

2:25

Marker

Whiteboard

50psc

Duster

Whiteboard

1:25

Cartridge Ink

Laser Jet

1:25

Staples

Unit

5psc

D.

Tools and Equipments

1.

Laptop

Toshiba icore5

For trainer

2.

Printer

Casio

1:25

3.

LCD Projector

Epson

1:25

4.

Divider

Unit

5.

White Board

Unit

1
6.

Filing Cabinet

Unit

5
LEARNING MODULE 05

Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance- Level II

MODULE TITLE: Processing Customer Accounts and Transactions

MODULE CODE: LSA ACF2 M05 0322

NOMINAL DURATION: 80 Hours

MODULE DESCRIPTION: This module covers the competence required to identify customer

needs and process customer financial accounts, basic financial transactions for
customers in a
retail financial organization.

LEARNING OUTCOMES

At the end of the module the trainee will be able to:

LO1. Identify customer account needs

LO2. Open customer account

LO3. Transfer or close customer account

LO4. Administer the process

LO5. Provide customer service

LO6. Process basic financial transactions

LO7. Administer the transaction process

MODULE CONTENTS:

LO1. Identify customer account needs (10hr)

1.1. Addressing requests for information

1.2. Providing information to customers
1.3. Assisting customers in completing relevant documentation

LO2. Open customer account (20hr)

2.1. Interviewing potential account holders

2.2. Gathering information
2.3. Verifying completed documentation and accepting deposits
2.4. Processing new applications and transactions
2.5. Providing information to customer about activation of account
LO3. Transfer or close customer account (10hr)

3.1. Gathering the required information

3.2. Verifying completed documentation
3.3. Processing applications
3.4. Providing information about the finalization of the process
LO4. Administer the process (5hr)

4.1. Using Standard organization processes and protocols

4.2. Following up customer queries or complaints
4.3. Providing reports on account activity

LO5. Provide customer service (5hr)

5.1. Greeting and serving customer

5.2. Providing customer with information
5.3. Answering queries about transactions
5.4. Referring transactions outside own knowledge

LO6. Process basic financial transactions (25hr)

6.1. processing Customer transactions

6.2. Checking documentation or systems entry
6.3. Resolving customer complaints and disputes
6.4. performing accurate reconciliation of subsidiary ledgers to general ledger
accounts

LO7. Administer the transaction process (5hr)

7.1. Analyzing and responding error records and exception reports

7.2. Providing activity reports
7.3. Storing customer records
Learning Methods:

For none
impaired
trainees

Reasonable Adjustment for Trainees with Disability (TWD)

Low Vision

Deaf

Hard of hearing

Physical impairment

Lecture-
discussion

. Provide large print text

. Prepare the lecture in Audio/video
. Organize the class room seating
arrangement to be accessible to trainees

. Write short notes on the black/white board

using large text
. Make sure the luminosity of the light of
class room is kept

. Use normal tone of voice

. Encourage trainees to record the lecture in
audio format
. Provide Orientation on the physical feature
of the work shop
. Summarize main points

. Assign sign language

interpreter
. Arrange the class room seating
to be conducive for eye to eye
contact
. Make sure the luminosity of
the light of class room is kept
. Introduce new and relevant
vocabularies

. Use short and clear sentences

. Give emphasis on visual lecture
and ensure the attention of the
trainees
. Avoid movement during
lecture time
. Present the lecture in video
format
. Summarize main points

. Organize the class

room seating
arrangement to be
accessible to
trainees
. Speak loudly
. Ensure the attention
of the trainees
. Present the lecture
in video format
. Ensure the attention
of the trainees

. Organize the class room

seating arrangement to be
accessible for wheelchairs
users.

. Facilitate and support the

trainees who have severe
impairments on their upper
limbs to take note
. Provide Orientation on the
physical feature of the work
shop
Demonstration

. Conduct close follow up

. Use verbal description
. Provide special attention in the process of
guidance
. facilitate the support of peer trainees
. Prepare & use simulation

. use Sign language interpreter

. Use video recorded material
. Ensure attention of the trainees
. Provide structured training
. Show clear and short method
. Use gesture
. Provide tutorial support

(if necessary)

. Illustrate in clear &

short method
. Use Video recorded
material
. Ensure the attention
of the trainees
. Provide tutorial
support

(if necessary)

. Facilitate and support the

trainees having severe upper
limbs impairment to operate
equipments/ machines
. Assign peer trainees to assist

. Conduct close follow up

. tutorial support

(if necessary

Group
discussion
. Facilitate the integration of trainees with
group members
. Conduct close follow up
. Introduce the trainees with other group
member

. Brief the thematic issues of the work

. Use sign language interpreters

. Facilitate the integration of
trainees with group members
. Conduct close follow up

. Introduce the trainees with

other group member

. Facilitate the
integration of
trainees with group
members
. Conduct close
follow up

. Introduce the
trainees with other
group member
. Inform the group
members to speak
loudly

. Introduce the trainees with

their peers

Exercise

. Conduct close follow up and guidance

. Provide tutorial support if necessary
. provide special attention in the process

. Conduct close follow up and

guidance
. Provide tutorial support if
necessary
. provide special attention in the
process/practical training
. Introduce new and relevant
vocabularies

. Conduct close
follow up and
guidance
. Provide tutorial
support if necessary
. provide special
attention in the
process/ practical
training

. Assign peer trainees

. Use additional nominal hours
if necessary
Individual
assignment

. prepare the assignment questions in large

text
. Encourage the trainees to prepare and
submit the assignment in large texts
. Make available recorded assignment
questions
. Facilitate the trainees to prepare and
submit the assignment in soft or hard copy

. Use sign language interpreter

. Provide briefing /orientation on
the assignment
. Provide visual recorded
material

. Provide briefing
/orientation on the
assignment
. Provide visual
recorded material

ASSESSMENT METHODS:

Interview

. Use sign language interpreter

. Ensure or conform whether the
proper communication was
conducted with the trainee
through the service of the sign
language interpreter
. Use short and clear questioning
. Time extension

. Speak loudly
. Using sign language
interpreter if
necessary

. Use written response as an

option for the trainees
having speech challenges

Written test

. Prepare the exam in large texts

. Use interview as an option if necessary
. Prepare the exam in audio format
. Assign human reader
. (if necessary)
. Time extension

. Prepare the exam using short

sentences, multiple choices,
True or False, matching and
short answers

. Avoid essay writing

. Time extension

. Prepare the exam

using short
sentences, multiple
choices, true or
false, matching and
short answers if
necessary.

. Use oral response as an

option to give answer for
trainees having severe
upper limb impairment
. Time extension for trainees
having severe upper limb
impairment
Demonstration/Observation

. Brief the instruction or provide them in

large text

. Time extension

. Use sign language interpreter

. Brief on the instruction of the

exam
. Provide activity-based/ practical
assessment method

. Provide activity
based assessment
. Brief on the
instruction of the
exam

. Use loud voice

. Time extension

. Provide activity based

assessment

. Conduct close follow up

. Time extension
ASSESSMENT CRITERIA:

LO1. Identify customer account needs

. Requests for information on the range, options and features of account services
available are addressed in a timely, accurate and comprehensive manner, or referred

if necessary to other authorized personnel

. Information is provided to customers to assist in the selection of an appropriate

product which outlines product features, matches products to customer needs,

describes the cost of operation and the conditions of the accounts
. Customers are assisted when completing relevant documentation for selected
services
and products

LO2. Open customer account

. Potential account holders are interviewed to gather information required for the
opening of accounts with applicant identified for security purposes according to
organizational procedures
. Information provided is assessed for accuracy and sufficiency according to the
standard organization procedures
. Completed documentation is verified for accuracy and deposits are accepted
ensuring
that receipts and certificates are issued
. New applications and transactions are processed in accordance with organization�s

policies and procedures to ensure the timely and accurate completion of the task
. Information is provided to customer about the processes for activating the
account
including the timeframe and mechanisms for receiving transaction cards or deposit
books and the most cost effective way to use the account

LO3. Transfer or close customer account

. The account holder seeking to transfer or close an account is interviewed to

gather
the required information which is assessed for accuracy and sufficiency according
to the standard organization procedures
. Completed documentation is verified for accuracy and applications for transfer or

closure are processed in accordance with organization�s policies and procedures to

ensure the timely and accurate completion of the task
. Information about the finalization of the process is provided in accordance with
organization policies and procedures
LO4: Administer the process

. Standard organization processes and protocols are used to verify customer

identity
when collecting processed documentation and cards from a branch
. Customer queries or complaints about the operation of the service are followed up

with appropriate personnel according to standard procedure

. Reports are provided on account activity in line with standard policies and
procedures with any exception reports responded to

LO5. Provide customer service

. Customer is greeted and served with respect and professionalism in accordance

with
the company service standards and expectations
. Customer is provided with information as required in a timely, accurate and
effective
manner with any queries about transactions answered fully and clearly to ensure
customer is appropriately informed
. Transactions outside the knowledge or delegated authority of the officer are
referred
to other personnel for resolution as required

LO6. Process basic financial transactions

. Customer transactions are processed in an accurate and timely manner using

standard policies, procedures and systems
. Documentation or systems entry to support transactions is checked for accuracy
and
completeness and customer account and transaction details maintained and verified
using correct procedures
. Customer complaints and disputes are resolved or referred to other authorized
personnel and customer accounts are rectified where necessary
. Accurate reconciliation of subsidiary ledgers to general ledger accounts is
performed
and fees appropriate to the transaction are levied in accordance with standard
procedures

LO7.Administer the transaction process

. Error records and exception reports are analyzed and responded to according to
standard procedures and within required timeframes
. Activity reports monitoring the nature and level of transaction activity are
provided
and database records or customer files updated according to standard procedures
and within required timeframes
. Customer records are stored safely, securely and in accordance with standard
processes and recognizing the requirement to protect customer privacy and
commercial confidentiality
Annex: Resource Requirements

Module code : LSA ACF2 M05 0322

Module title: Processing Customer Accounts and Transactions

Item
No.

Category/Item

Description/
Specifications

Quantity

Recommended Ratio
(Item: Trainee)

A.

Learning Materials

1.

TTLM

prepared by the
trainer

25

1:1

2.

Reference Books

2.1

Banking Theory and Practice

K.C. (1974), New

Delhi

5
1:5

2.2.

National Bank Directives

www.nbe.gov.et

B.

Learning Facilities & Infrastructure

1.

Lecture Room

7*8 m

1:25

2.

Library

12*15 m

1:25

3.

Simulation room

6*7 m

1:25

C.

Consumable Materials
1.

Journal book

Number

1:5

2.

Ledger book

Number

1:5

3.

Stationary materials

4.

Marker

White board

5 packet

5.

Flip chart

585*810mm/25sheets

6.

Duster
White board

2 pcs

D.

Tools and Equipments

1.

Desktop Computer

Del 720

25

1:1

2.

Laptop

Toshiba icore5

For trainer

2.

LCD projector

Epson

1:25

3.

White Board

Unit

1
LEARNING MODULE 06

Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance - Level II

MODULE TITLE: Developing understanding of the Ethiopian Financial System and

Markets

MODULE CODE: LSA ACF2 M06 0322

NOMINAL DURATION: 70 Hours

MODULE DESCRIPTION: This module covers the competence required to understand the
financial systems and markets operating in Ethiopia, including identifying the main
participants in
financial markets, the role of the National Bank, the impact of its decisions on
business and
consumers, key factors that influence the Ethiopian economy and the role of
financial regulators.

LEARNING OUTCOMES

At the end of the module the trainee will be able to:

LO1. Describe what is meant by the Ethiopian financial markets

LO2. Explain the function and role of the National Bank of Ethiopia (NBE)

LO3. Explain Ethiopia's monetary system

LO4. Explain the key factors that influence the Ethiopian economy

LO5. Describe the role of regulators

MODULE CONTENTS:

LO1. Describe what is meant by the Ethiopian financial markets (35hr)

1.1. Identifying and discussing specific financial markets

1.2. Discussing the purpose of financial markets
1.3. Researching the emergence of Financial Market
1.4. Differentiating primary and secondary Market
1.5. Identifying and discussing participants in the financial markets and their
role

LO2. Explain the function and role of the National Bank of Ethiopia (NBE) (3hr)

2.1. Discussing the role of the NBE as Ethiopia's central bank

2.2. Discussing the importance and effect of the NBE's monetary policy

LO3. Explain Ethiopia's monetary system (20hr)

3.1. Understanding of the monetary system
3.2. Explaining the various functions of money
3.3. Outlining society's motivations for holding money
3.4. Describing the monetary cycle within the economy and on a global scale
3.5. Describing instruments traded on the short term money market
3.6. Discussing the impact of increases and decreases in the money supply
3.7. Discussing the importance of regulating money supply of any country

LO4. Explain the key factors that influence the Ethiopian economy (10 hr)

4.1. Exploring the role and impact of global market situation and federal and
regional State
governments action
4.2. Discussing the impact of a change in domestic interest rates
4.3. Discussing the impact of changes in consumer activity

LO5. Describe the role of regulators (2hr)

5.1. Identifying Ethiopia's financial regulators and their role

Learning Methods:

For none
impaired
trainees

Reasonable Adjustment for Trainees with Disability (TWD)

Low Vision

Deaf

Hard of hearing

Physical impairment

Lecture-
discussion

. Provide large print text

. Prepare the lecture in Audio/video
. Organize the class room seating
arrangement to be accessible to trainees

. Write short notes on the black/white board

using large text
. Make sure the luminosity of the light of
class room is kept

. Use normal tone of voice

. Encourage trainees to record the lecture in
audio format
. Provide Orientation on the physical feature
of the work shop
. Summarize main points

. Assign sign language

interpreter
. Arrange the class room
seating to be conducive for
eye to eye contact
. Make sure the luminosity of
the light of class room is kept
. Introduce new and relevant
vocabularies

. Use short and clear sentences

. Give emphasis on visual
lecture and ensure the
attention of the trainees
. Avoid movement during
lecture time
. Present the lecture in video
format
. Summarize main points

. Organize the class

room seating
arrangement to be
accessible to trainees
. Speak loudly
. Ensure the attention of
the trainees
. Present the lecture in
video format
. Ensure the attention of
the trainees

. Organize the class room

seating arrangement to be
accessible for wheelchairs
users.

. Facilitate and support the

trainees who have severe
impairments on their upper
limbs to take note
. Provide Orientation on the
physical feature of the
work shop
Demonstration

. Conduct close follow up

. Use verbal description
. Provide special attention in the process of
guidance
. facilitate the support of peer trainees
. Prepare & use simulation

. use Sign language interpreter

. Use video recorded material
. Ensure attention of the trainees
. Provide structured training
. Show clear and short method
. Use gesture
. Provide tutorial support

(if necessary)

. Illustrate in clear &

short method
. Use Video recorded
material
. Ensure the attention of
the trainees
. provide tutorial support

(if necessary)

. Facilitate and support the

trainees having severe upper
limbs impairment to operate
equipments/ machines
. Assign peer trainees to
assist

. Conduct close follow up

. Provide tutorial support

(if necessary

Group
discussion

. Facilitate the integration of trainees with

group members
. Conduct close follow up
. Introduce the trainees with other group
member

. Brief the thematic issues of the work

. Use sign language interpreters

. Facilitate the integration of
trainees with group members
. Conduct close follow up

. Introduce the trainees with

other group member

. Facilitate the
integration of trainees
with group members
. Conduct close follow
up

. Introduce the trainees

with other group
member
. Inform the group
members to speak
loudly

. Introduce the trainees with

their peers

Exercise

. Conduct close follow up and guidance

. Provide tutorial support if necessary
. provide special attention in the process

. Conduct close follow up and

guidance
. Provide tutorial support if
necessary
. provide special attention in
the process/practical training
. Introduce new and relevant
vocabularies
. Conduct close follow
up and guidance
. Provide tutorial support
if necessary
. provide special
attention in the process/
practical training

. Assign peer trainees

. Use additional nominal
hours if necessary
Individual
assignment

. prepare the assignment questions in large

text
. Encourage the trainees to prepare and
submit the assignment in large texts
. Make available recorded assignment
questions
. Facilitate the trainees to prepare and
submit the assignment in soft or hard copy

. Use sign language interpreter

. Provide briefing /orientation
on the assignment
. Provide visual recorded
material

. Provide briefing
/orientation on the
assignment
. Provide visual recorded
material

ASSESSMENT METHODS:

Interview

. Use sign language interpreter

. Ensure or conform whether the proper
communication was conducted with the
trainee through the service of the sign
language interpreter
. Use short and clear questioning
. Time extension

. Speak loudly
. Using sign language
interpreter if necessary

. Use written response as an

option for the trainees
having speech challenges

Written
test

. Prepare the exam in large texts

. Use interview as an option if
necessary
. Prepare the exam in audio
format
. Assign human reader
. (if necessary)
. Time extension

. Prepare the exam using short sentences,

multiple choices, True or False,
matching and short answers

. Avoid essay writing

. Time extension

. Prepare the exam using

short sentences,
multiple choices, true
or false, matching and
short answers if
necessary.

. Use oral response as an

option to give answer for
trainees having severe
upper limb impairment
. Time extension for trainees
having severe upper limb
impairment
Demonstration/Observation

. Brief the instruction or provide

them in large text

. Time extension

. Use sign language interpreter

. Brief on the instruction of the exam

. Provide activity-based/ practical
assessment method

. Time extension

. Provide activity based

assessment
. Brief on the instruction
of the exam

. Use loud voice

. Time extension

. Provide activity based

assessment

. Conduct close follow up

. Time extension
ASSESSMENT CRITERIA:

LO1 Describe what is meant by the Ethiopian financial markets

. Specific financial markets in Ethiopia are identified and discussed

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

LO2 Explain the function and role of the National Bank of Ethiopia (NBE)

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

LO3 Explain Ethiopia's monetary system

. The various functions of money are explained and society's motivations for
holding money are outlined
. The monetary cycle within the economy and on a global scale and instruments
traded on the short term money market are described
. The impact of increases and decreases in the money supply and the importance of
regulating the money supply of any country is analyzed and discussed

LO4 Explain the key factors that influence the Ethiopian economy

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

LO5 Describe the role of regulators

. The main regulator of the financial system is identified

. The role of each regulator in protecting investors and consumers and promoting
confidence in the financial system is explained using examples
Annex: Resource Requirements

Module code : LSA ACF2 M06 0322

Module title: Developing understanding of the Ethiopian Financial System and

Markets

Item
No.

Category/Item

Description/
Specifications

Quantity

Recommended Ratio
(Item: Trainee)

A.

Learning Materials

1.

TTLM

prepared by the trainer

25

1:1

2.

Reference Books

2.1

Financial markets & Institutions

Frederic S.Mishkin
and Stanley G.Eakin
8thed.
5

1:5

2.2.

Financial Markets and institutions

Peter Howells
&Kieth Bain, 3rd ed.

1:5

B.

Learning Facilities & Infrastructure

1.

Lecture Room

7*8 m

1:25

2.

Library

12*15 m

1:25

3.

Simulation room

6*7 m

1:25

C.

Consumable Materials
1.

A4 paper

Double A

3packet

3:25

2.

Marker

White board

30 psc

3.

Marker

Permanent

20psc

5.

Flip chart

585*810mm/25sheets

6.

Duster

White board

2 pcs

D.

Tools and Equipments

1

Laptop

Toshiba icore5

For trainer

2.

LCD projector

Epson

1:25

White Board

Unit

1
LEARNING MODULE 07

Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance Level II

MODULE TITLE: Developing and Using a Personal Budget and Savings Plan

MODULE CODE: LSA ACF2 M07 0322

NOMINAL DURATION: 100 Hours

MODULE DESCRIPTION: This module covers the competence required to develop,

implement and monitor a personal savings budget and savings plan to achieve
identified goals,
including identifying savings goals, understanding the role of the savings plan,
the risk/return
relationship and how to determine appropriate savings vehicles to maximize savings.

LEARNING OUTCOMES

At the end of the module the trainee will be able to:

LO1. Analyze and discuss budgeting as a financial tool

LO2. Develop a personal budget

LO3. Implement and monitor the personal budget

LO4. Discuss the place of saving and investing today

LO5. Understand risk as it relates to saving and investing

LO6. Develop your own savings plan

LO7. Implement your own savings plan

MODULE CONTENTS:

LO1. Analyzing and discussing budgeting as a financial tool (15hr)

1.1. Discussing the role of budgeting in the lives of different groups

1.2. Explaining the importance of budgeting
1.3. Discussing the importance of setting financial goals
1.4. Discussing obstacles that prevent financial goals
1.5. Analysing types of behaviours and skills

LO2. Develop a personal budget (30hr)

2.1. Recording income and expenses

2.2. Developing spreadsheet
2.3. Identifying fixed and variable expenses
2.4. Subtracting total expenses from the total income
2.5. Exploring reason for a deficit budget
2.6. Investigating ways to reduce expenses or increase income
2.7. Exploring and identifying allocation of surplus fund

LO3. Implement and monitor the personal budget (20hr)

3.1. Following the budget according to plan

3.2. Recording actual expenses and income of the budget
3.3. Comparing the actual and budgeted expense and income
3.4. Modifying the budget
3.5. Discussing Handy hints
3.6. Conducting ongoing review of the budget

LO4. Discuss the place of saving and investing today (5hr)

4.1. Discussing the impact of high cost of living

4.2. Discussing increasing levels of consumer debt in Ethiopia
4.3. Discussing different attitudes to savings and investment

LO5. Understand risk as it relates to saving and investing (15hr)

5.1. Explaining the concept of risk versus return

5.2. Determining risk profile of an individual's
5.3. Discussing the impact of inflation

LO6. Develop your own savings plan (5hr)

6.1. Identifying and quantifying personal savings goals

6.2. Developing personal budget
6.3. Investigating financial product options

LO7. Implement your own savings plan (10hr)

7.1. Identifying requirements to open an account

7.2. opening relevant savings accounts or other investigated financial products
7.3. Adjusting savings goal
Learning Methods:

For none
impaired
trainees

Reasonable Adjustment for Trainees with Disability (TWD)

Low Vision

Deaf

Hard of hearing

Physical impairment

Lecture-
discussion

. Provide large print text

. Prepare the lecture in Audio/video
. Organize the class room seating
arrangement to be accessible to trainees

. Write short notes on the black/white board

using large text
. Make sure the luminosity of the light of
class room is kept

. Use normal tone of voice

. Encourage trainees to record the lecture in
audio format
. Provide Orientation on the physical feature
of the work shop
. Summarize main points

. Assign sign language

interpreter
. Arrange the class room
seating to be conducive for
eye to eye contact
. Make sure the luminosity of
the light of class room is kept
. Introduce new and relevant
vocabularies

. Use short and clear sentences

. Give emphasis on visual
lecture and ensure the
attention of the trainees
. Avoid movement during
lecture time
. Present the lecture in video
format
. Summarize main points

. Organize the class

room seating
arrangement to be
accessible to trainees
. Speak loudly
. Ensure the attention of
the trainees
. Present the lecture in
video format
. Ensure the attention of
the trainees

. Organize the class room

seating arrangement to be
accessible for wheelchairs
users.

. Facilitate and support the

trainees who have severe
impairments on their upper
limbs to take note
. Provide Orientation on the
physical feature of the
work shop
Demonstration

. Conduct close follow up

. Use verbal description
. Provide special attention in the process of
guidance
. facilitate the support of peer trainees
. Prepare & use simulation

. use Sign language interpreter

. Use video recorded material
. Ensure attention of the trainees
. Provide structured training
. Show clear and short method
. Use gesture
. Provide tutorial support

(if necessary)

. Illustrate in clear &

short method
. Use Video recorded
material
. Ensure the attention of
the trainees
. provide tutorial support

(if necessary)

. Facilitate and support the

trainees having severe upper
limbs impairment to operate
equipments/ machines
. Assign peer trainees to
assist

. Conduct close follow up

. Provide tutorial support

(if necessary

Group
discussion

. Facilitate the integration of trainees with

group members
. Conduct close follow up
. Introduce the trainees with other group
member

. Brief the thematic issues of the work

. Use sign language interpreters

. Facilitate the integration of
trainees with group members
. Conduct close follow up

. Introduce the trainees with

other group member

. Facilitate the
integration of trainees
with group members
. Conduct close follow
up

. Introduce the trainees

with other group
member
. Inform the group
members to speak
loudly

. Introduce the trainees with

their peers

Exercise

. Conduct close follow up and guidance

. Provide tutorial support if necessary
. provide special attention in the process

. Conduct close follow up and

guidance
. Provide tutorial support if
necessary
. provide special attention in
the process/practical training
. Introduce new and relevant
vocabularies
. Conduct close follow
up and guidance
. Provide tutorial support
if necessary
. provide special
attention in the process/
practical training

. Assign peer trainees

. Use additional nominal
hours if necessary
Individual
assignment

. prepare the assignment questions in large

text
. Encourage the trainees to prepare and
submit the assignment in large texts
. Make available recorded assignment
questions
. Facilitate the trainees to prepare and
submit the assignment in soft or hard copy

. Use sign language interpreter

. Provide briefing /orientation
on the assignment
. Provide visual recorded
material

. Provide briefing
/orientation on the
assignment
. Provide visual recorded
material

ASSESSMENT METHODS:

Interview

. Use sign language interpreter

. Ensure or conform whether the
proper communication was
conducted with the trainee
through the service of the sign
language interpreter
. Use short and clear
questioning
. Time extension

. Speak loudly
. Using sign language
interpreter if necessary

. Use written response as an

option for the trainees
having speech challenges

Written
test

. Prepare the exam in large texts

. Use interview as an option if necessary
. Prepare the exam in audio format
. Assign human reader
. (if necessary)
. Time extension

. Prepare the exam using short

sentences, multiple choices,
True or False, matching and
short answers

. Avoid essay writing

. Time extension

. Prepare the exam using

short sentences,
multiple choices, true
or false, matching and
short answers if
necessary.

. Use oral response as an

option to give answer for
trainees having severe
upper limb impairment
. Time extension for trainees
having severe upper limb
impairment
Demonstration/Observation

. Brief the instruction or provide them in

large text

. Time extension

. Provide activity based

assessment

. Conduct close follow up

. Time extension
ASSESSMENT CRITERIA:

LO.1 Analyze and discuss budgeting as a financial tool

. The role of budgeting in the lives of different groups and the importance of
budgeting appropriately to meet expenses are analyzed and discussed and related to
different stages of life
. The importance of setting financial goals is analyzed and discussed
. Obstacles that might prevent financial goals being achieved are analyzed and
discussed with the types of behaviors and skills required for successful budgeting
explored and analyzed

LO.2 Develop a personal budget

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

LO.3 Implement and monitor the personal budget

. The budget is followed according to plan for a period of time

. Actual expenses and income for the period are implemented during which the budget

are recorded and compared to budgeted expenses and income with any differences in
budgeted and actual amounts looked at and the budget modified where necessary
. Handy hints are discussed for managing the personal budget
. Ongoing review of the budget is conducted to ensure it remains relevant and to
ensure updates are incorporated if necessary

LO.4 Discuss the place of saving and investing today

. The impact of increasingly high cost of living in society is discussed using

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

LO5. Understand risk as it relates to saving and investing

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

LO6. Develop your own savings plan

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

LO7. Implement your own savings plan

. The requirements to open an account and provide evidence of personal

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

Module code : LSA ACF2 M07 0322

Module title: Developing and Using a Personal Budget and Savings Plan

Item
No.

Category/Item

Description/
Specifications

Quantity

Recommended Ratio
(Item: Trainee)

A.

Learning Materials

1.

TTLM

prepared by the trainer

25

1:1

2.

Reference Books

2.1

THE ONLY BUDGETING BOOK

YOU�LL EVER NEED: How to

Save Money and Manage Your
Finances with a Personal Budget
Plan That Works for You
TERE STOUFFER

1:5

B.

Learning Facilities & Infrastructure

1.

Lecture Room

7*8 m

1:25

2.

Library

12*15 m

1:25

3.

Simulation room

6*7 m

1:25

C.

Consumable Materials

1.
A4 paper

Double A

3pack

3:25

2.

Marker

White board

5 pack

3.

Marker

Permanent

2pack

4.

Flip chart

585*810mm/25sheets

5.

Duster

White board

2 pcs

D.

Tools and Equipments

1.

Laptop

Toshiba icore5

For trainer

1.

Scientific Calculator

Casio

25

1:1

2.

LCD projector

Epson

1:25

3.

White Board

Unit

1
LEARNING MODULE 08

Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance -Level II

MODULE TITLE : Developing Understanding of Debt and Consumer Credit

MODULE CODE : LSA ACF2 M08 0322

NOMINAL DURATION: 100 Hours

MODULE DESCRIPTION: This module covers performance outcomes, skills and knowledge
required to understand the functions and implications of different forms of credit
and the
strategies and methods to make appropriate and effective decisions regarding the
management of
personal debt and the use of credit facilities..

LEARNING OUTCOMES

At the end of the module the trainee will be able to:

LO1. Identify and discuss the role of credit in society

LO2. Identify and discuss the range of credit options available

LO3. Identify and discuss costs of using credit

LO4. Analyze and discuss the effective use of consumer credit

LO5. Manage personal credit rating and history

MODULE CONTENTS:

LO1. Identify and discuss the role of credit in society (20hr)

1.1. Discussing the concepts and terminology of credit

1.2. Identifying the historical and current role of consumer credit
1.3. Discussing the advantages and disadvantages of credit use
1.4. Discussing the impact of consumer debt on the national economy

LO2. Identify and discuss the range of credit options available (15hr)

2.1. Comparing the types of credit facilities used by business and individuals
2.2. Discussing the differences between unsecured and secured loans
2.3. Explaining implications of default on secured loans

LO3. Identify and discuss costs of using credit (25hr)

3.1. Comparing Fees, costs and profit

3.2. Analyzing non-interest bearing loan (consider Islamic Bank)
3.3. Comparing the features and associated risks of fixed versus variable interest
rates
3.4. Discussing ways to compare advertised interest rate

LO4. Analyze and discuss the effective use of consumer credit (20hr)

4.1. Discussing ways to avoid excessive or unmanageable debt

4.2. Discussing strategies to minimize fees on credit
4.3. Discussing the importance of meeting minimum payments on credit cards
4.4. Discussing ways to avoid credit card fraud

LO5. Manage personal credit rating and history (20hr)

5.1. Discussing the role of credit reference agencies

5.2. Discussing the purpose and use of credit reference reports
5.3. Discussing the implications of establishing a poor credit history
5.4. Discussing the methods of obtaining own credit reference file
Learning Methods:

For none
impaired
trainees

Reasonable Adjustment for Trainees with Disability (TWD)

Low Vision

Deaf

Hard of hearing

Physical impairment

Lecture-
discussion

. Provide large print text

. Prepare the lecture in Audio/video
. Organize the class room seating
arrangement to be accessible to trainees

. Write short notes on the black/white board

using large text
. Make sure the luminosity of the light of
class room is kept

. Use normal tone of voice

. Encourage trainees to record the lecture in
audio format
. Provide Orientation on the physical feature
of the work shop
. Summarize main points

. Assign sign language

interpreter
. Arrange the class room seating
to be conducive for eye to eye
contact
. Make sure the luminosity of
the light of class room is kept
. Introduce new and relevant
vocabularies

. Use short and clear sentences

. Give emphasis on visual lecture
and ensure the attention of the
trainees
. Avoid movement during
lecture time
. Present the lecture in video
format
. Summarize main points

. Organize the class

room seating
arrangement to be
accessible to
trainees
. Speak loudly
. Ensure the attention
of the trainees
. Present the lecture
in video format
. Ensure the attention
of the trainees

. Organize the class room

seating arrangement to be
accessible for wheelchairs
users.

. Facilitate and support the

trainees who have severe
impairments on their upper
limbs to take note
. Provide Orientation on the
physical feature of the work
shop
Demonstration

. Conduct close follow up

. Use verbal description
. Provide special attention in the process of
guidance
. facilitate the support of peer trainees
. Prepare & use simulation

. use Sign language interpreter

. Use video recorded material
. Ensure attention of the trainees
. Provide structured training
. Show clear and short method
. Use gesture
. Provide tutorial support

(if necessary)

. Illustrate in clear &

short method
. Use Video recorded
material
. Ensure the attention
of the trainees
. Provide tutorial
support

(if necessary)

. Facilitate and support the

trainees having severe upper
limbs impairment to operate
equipments/ machines
. Assign peer trainees to assist

. Conduct close follow up

. tutorial support

(if necessary

Group
discussion
. Facilitate the integration of trainees with
group members
. Conduct close follow up
. Introduce the trainees with other group
member

. Brief the thematic issues of the work

. Use sign language interpreters

. Facilitate the integration of
trainees with group members
. Conduct close follow up

. Introduce the trainees with

other group member

. Facilitate the
integration of
trainees with group
members
. Conduct close
follow up

. Introduce the
trainees with other
group member
. Inform the group
members to speak
loudly

. Introduce the trainees with

their peers

Exercise

. Conduct close follow up and guidance

. Provide tutorial support if necessary
. provide special attention in the process

. Conduct close follow up and

guidance
. Provide tutorial support if
necessary
. provide special attention in the
process/practical training
. Introduce new and relevant
vocabularies

. Conduct close
follow up and
guidance
. Provide tutorial
support if necessary
. provide special
attention in the
process/ practical
training

. Assign peer trainees

. Use additional nominal hours
if necessary
Individual
assignment

. prepare the assignment questions in large

text
. Encourage the trainees to prepare and
submit the assignment in large texts
. Make available recorded assignment
questions
. Facilitate the trainees to prepare and
submit the assignment in soft or hard copy

. Use sign language interpreter

. Provide briefing /orientation on
the assignment
. Provide visual recorded
material

. Provide briefing
/orientation on the
assignment
. Provide visual
recorded material

ASSESSMENT METHODS:

Interview

. Use sign language interpreter

. Ensure or conform whether the
proper communication was
conducted with the trainee
through the service of the sign
language interpreter
. Use short and clear questioning
. Time extension

. Speak loudly
. Using sign language
interpreter if
necessary

. Use written response as an

option for the trainees having
speech challenges

Written
test

. Prepare the exam in large texts

. Use interview as an option if necessary
. Prepare the exam in audio format
. Assign human reader
. (if necessary)
. Time extension

. Prepare the exam using short

sentences, multiple choices,
True or False, matching and
short answers

. Avoid essay writing

. Time extension

. Prepare the exam

using short
sentences, multiple
choices, true or
false, matching and
short answers if
necessary.

. Use oral response as an

option to give answer for
trainees having severe upper
limb impairment
. Time extension for trainees
having severe upper limb
impairment
Demonstration/Observation

. Brief the instruction or provide them in

large text

. Time extension

. Use sign language interpreter

. Brief on the instruction of the

exam
. Provide activity-based/ practical
assessment method

. Time extension

. Provide activity
based assessment
. Brief on the
instruction of the
exam

. Use loud voice

. Provide activity based

assessment

. Conduct close follow up

. Time extension
ASSESSMENT CRITERIA:

LO.1. Identify and discuss the role of credit in society

. The concepts and terminology of credit provided by a financial institute and debt

incurred by a borrower are analyzed and discussed

. The historical and current role of consumer credit within the society is
identified and
advantages and disadvantages of credit use are analyzed and discussed
. The impact of consumer debt on the national economy is analyzed and discussed

LO.2 Identify and discuss the range of credit options available

. Types of credit facilities used by businesses are analyzed and compared

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

LO.3 Identify and discuss costs of using credit

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

analyzed and discussed

LO.4 Analyze and discuss the effective use of consumer credit

. Ways are analyzed and discussed to avoid excessive or unmanageable debt

. Strategies to minimize fees on credit are identified and discussed
. The importance of meeting minimum payments on credit cards is analyzed and
discussed
. Ways to avoid credit card fraud are identified, analyzed and

LO5. Manage personal credit rating and history

. The role of credit reference agencies is analyzed and discussed

. The purpose and use of credit reference reports in assessing loan applications is

analyzed and discussed

. Implications of establishing a poor credit history are analyzed and discussed
. The right to access and methods of obtaining own credit reference report are
analyzed and discussed
Annex: Resource Requirements

Module code : LSA ACF2 M08 0322

Module title: Develop Understanding of Debt and Consumer Credit

Item
No.

Category/Item

Description/
Specifications

Quantity

Recommended Ratio
(Item: Trainee)

A.

Learning Materials

1.

TTLM

prepared by the
trainer

25

1:1

2.

Reference Books

2.1

Credit Scores, Credit Cards. How

Consumer Finance Works: How to
Avoid Mistakes and How to Manage
Your Accounts Well

Silver Lake(2005)
5

1:5

B.

Learning Facilities & Infrastructure

1.

Lecture Room

7*8 m

1:25

2.

Library

12*18 m

1:25

3.

Simulation room

6*7 m

1:25

C.

Consumable Materials

1.

A4 paper
Double A

3packet

3:25

2.

Marker

White board

5 packet

Marker

Permanent

2packet

4.

Flip chart

585*810mm/25sheets

5.

Duster

White board

2 pcs

D.

Tools and Equipments

1.

Laptop
Toshiba icore5

For trainer

2.

Scientific Calculator

Casio

25

1:1

3.

LCD projector

Epson

1:25

4.

White Board

Unit

1
LEARNING MODULE 09

Logo of TVET Provider

TVET-PROGRAMME TITLE: Accounting and Finance Level II

MODULE TITLE: Developing understanding Taxation

MODULE CODE: LSA ACF2 M09 0322

NOMINAL DURATION: 110 Hours

MODULE DESCRIPTION: This module covers the competence required to understand the
role
of taxation in the Ethiopian economy, including why and how tax is levied and
collected, types of
taxes paid by business and individuals and its impact on investment choices.

LEARNING OUTCOMES

At the end of the module the trainee will be able to:

LO1. Identify and discuss the role of taxation in the Ethiopian economy

LO2. Identify and discuss direct tax

LO3. Identify and discuss indirect tax

LO4. Identify and discuss stamp duty tax

LO5. Manage tax liability

MODULE CONTENTS:

LO1. Identify and discuss the role of taxation in the Ethiopian economy (25hr)

1.1. Discussing purpose of taxation

1.2. Discussing the various ways of tax collection
1.3. Discussing the role of the Ethiopian Revenues and Customs Authority
1.4. Explaining the use of tax revenue

LO2. Identify and discuss direct tax (35hr)

2.1. Discussing key terminologies

2.2. Identifying Tax declaration forms, Tax File Number (TFN) requirements
2.3. Identifying rates of direct tax
2.4. Discussing how direct tax is assessed and paid
2.5. Identifying source of on-going information about direct tax

LO3. Identify and discuss indirect tax (35hr)

3.1. Discussing key terminology

3.2. Discussing the structure of business and their effect on taxation
3.3. Discussing how indirect tax is assessed and paid
3.4. Identifying source of on-going information about indirect tax

LO4. Identify and discuss stamp duty tax (10hr)

4.1. Discussing key terminology used in stamp duty taxation
4.2. Discussing how stamp duty tax is assessed and paid
4.3. Identifying source of on-going information about stamp duty tax

LO5. Manage tax liability (5hr)

5.1. Discussing tax liability determination of tax payers

5.2. Analyzing implication of under or overpayment of tax
Learning Methods:

For none
impaired
trainees

Reasonable Adjustment for Trainees with Disability (TWD)

Low Vision

Deaf

Hard of hearing

Physical impairment

Lecture-
discussion

. Provide large print text

. Prepare the lecture in Audio/video
. Organize the class room seating arrangement
to be accessible to trainees

. Write short notes on the black/white board

using large text
. Make sure the luminosity of the light of class
room is kept

. Use normal tone of voice

. Encourage trainees to record the lecture in
audio format
. Provide Orientation on the physical feature of
the work shop
. Summarize main points

. Assign sign language interpreter

. Arrange the class room seating
to be conducive for eye to eye
contact
. Make sure the luminosity of the
light of class room is kept
. Introduce new and relevant
vocabularies

. Use short and clear sentences

. Give emphasis on visual lecture
and ensure the attention of the
trainees
. Avoid movement during lecture
time
. Present the lecture in video
format
. Summarize main points

. Organize the class room

seating arrangement to be
accessible to trainees
. Speak loudly
. Ensure the attention of
the trainees
. Present the lecture in
video format
. Ensure the attention of
the trainees

. Organize the class room

seating arrangement to be
accessible for wheelchairs
users.

. Facilitate and support the

trainees who have severe
impairments on their upper
limbs to take note
. Provide Orientation on the
physical feature of the work
shop

Demonstration

. Conduct close follow up

. Use verbal description
. Provide special attention in the process of
guidance
. facilitate the support of peer trainees
. Prepare & use simulation

. use Sign language interpreter

. Use video recorded material
. Ensure attention of the trainees
. Provide structured training
. Show clear and short method
. Use gesture
. Provide tutorial support

(if necessary)

. Illustrate in clear & short

method
. Use Video recorded
material
. Ensure the attention of
the trainees
. provide tutorial support

(if necessary)

. Facilitate and support the

trainees having severe upper
limbs impairment to operate
equipments/ machines
. Assign peer trainees to assist

. Conduct close follow up

. Provide tutorial support

(if necessary
Group
discussion

. Facilitate the integration of trainees with

group members
. Conduct close follow up
. Introduce the trainees with other group
member

. Brief the thematic issues of the work

. Use sign language interpreters

. Facilitate the integration of
trainees with group members
. Conduct close follow up

. Introduce the trainees with other

group member

. Facilitate the integration

of trainees with group
members
. Conduct close follow up

. Introduce the trainees

with other group member
. Inform the group
members to speak loudly

. Introduce the trainees with

their peers

Exercise

. Conduct close follow up and guidance

. Provide tutorial support if necessary
. provide special attention in the process

. Conduct close follow up and

guidance
. Provide tutorial support if
necessary
. provide special attention in the
process/practical training
. Introduce new and relevant
vocabularies
. Conduct close follow up
and guidance
. Provide tutorial support
if necessary
. provide special attention
in the process/ practical
training

. Assign peer trainees

. Use additional nominal hours
if necessary

Individual
assignment

. prepare the assignment questions in large text

. Encourage the trainees to prepare and submit
the assignment in large texts
. Make available recorded assignment questions
. Facilitate the trainees to prepare and submit
the assignment in soft or hard copy

. Use sign language interpreter

. Provide briefing /orientation on
the assignment
. Provide visual recorded material

. Provide briefing
/orientation on the
assignment
. Provide visual recorded
material
ASSESSMENT METHODS:

Interview

. Use sign language interpreter

. Ensure or conform whether the
proper communication was
conducted with the trainee
through the service of the sign
language interpreter

. Use short and clear questioning

. Time extension

. Speak loudly
. Using sign language interpreter if
necessary

. Use written response as

an option for the trainees
having speech
challenges

Written test

. Prepare the exam in large texts

. Use interview as an option if
necessary
. Prepare the exam in audio format
. Assign human reader
. (if necessary)
. Time extension

. Prepare the exam using short

sentences, multiple choices, True
or False, matching and short
answers

. Avoid essay writing

. Time extension
. Prepare the exam using short sentences,
multiple choices, true or false, matching
and short answers if necessary.

. Use oral response as an

option to give answer for
trainees having severe
upper limb impairment
. Time extension for
trainees having severe
upper limb impairment

Demonstration/
Observation

. Brief the instruction or provide

them in large text

. Time extension

. Use sign language interpreter

. Brief on the instruction of the

exam
. Provide activity-based/ practical
assessment method

. Time extension

. Provide activity based assessment

. Brief on the instruction of the exam

. Use loud voice

. Time extension

. Provide activity based

assessment

. Conduct close follow up

. Time extension
ASESSMENT CRITERIA:

LO.1 Identify and discuss the role of taxation in the Ethiopian economy

. The purpose of taxation in the Ethiopian economy at the local, Regional and
Federal
level and how this compares with other countries are explored and discussed
. The various ways that tax is collected and from whom is analyzed and discussed
. The role of the Ethiopian Revenues and Customs Authority (ERCA) is identified and

discussed
. What taxation revenue is used for is explained and related to the wellbeing and
lifestyle
of Ethiopian citizens

LO.2 Identify and discuss direct tax

. Key terminology used in direct taxation is identified and discussed

. Tax declaration forms, Tax File Number (TFN) requirements and rates of direct tax
are
identified and analyzed
. How direct tax is assessed, tax returns completed and paid is considered and
discussed
. Sources of ongoing information about direct tax in Ethiopia are identified,
accessed and
discussed

LO.3 Identify and discuss indirect tax

. Key terminology used in indirect taxation is identified and discussed

. The structure of business and how this affects taxation are analyzed and
discussed
. How indirect tax is assessed and paid is considered and discussed
. Sources of ongoing information about indirect tax in Ethiopia are identified,
accessed
and discussed

LO.4 Identify and discuss stamp duty tax

. Key terminology used in stamp duty taxation is identified and discussed

. How stamp duty tax is assessed and paid is considered and discussed
. Sources of ongoing information about stamp duty tax in Ethiopia are identified,
accessed
and discussed

LO.5 Manage tax liability

. How tax payers can determine their tax liability is identified and discussed
. Under or overpayment of tax and its implications are analyzed and discussed
Annex: Resource Requirements

Module code: LSA ACF2 M09 0322

Module Title: Develop Understanding of Taxation

Item
No.

Category/Item

Description/
Specifications

Quantity

Recommended Ratio
(Item: Trainee)

A.

Learning Materials

1.

TTLM

prepared by the trainer

25

1:1

2.

Reference Books

2.1

Taxation Finance Act 2019

Alan Melville, 25th ed.

1:5
2.2.

Tax Accounting in Ethiopian context

Gebrie Worku, 2nd

ed.,2008

1:5

B.

Learning Facilities & Infrastructure

1.

Lecture Room

7*8 m

1:25

2.

Library

12*15 m

1:25

3.

Simulation room

6*7 m

1:25

C.

Consumable Materials
1.

A4 paper

Double A

3 packet

3:25

2.

Marker

White board

5 pack

3.

Marker

Permanent

2acket

4.

Flip chart

585*810mm/25sheets

5.

Duster

White board

2 pcs

D.

Tools and Equipments

1.

Laptop

Toshiba icore5

For trainer

2.

Scientific Calculator

Casio

25

1:1

3.

LCD projector

Epson

1:25

4.

White Board

Unit

1
Acknowledgement

The Ministry of Labor and Skills wishes to thank and appreciation for the trainers
who donated
their effort and time to develop this outcome based curriculum for the TVET Program

Accounting and Finance Level II.

We also thank all regional Labor and Skill/TVET Bureaus, Ministry of labor and
skills
coordinators, all instructors who developed this curriculum for active facilitation
of this
curriculum development.
The trainers who developed the curriculum

No

Name

Qualification

Educational
background

Region

College

Mobile number

E-mail

Nigussie Berhanu Tolera

Msc

Accounting & Finance

A.A.

Nefas Silk
Polytechnic College

0912474301

[email protected]

Aynabeba Zewdie Yeshaneh

MA

Vocational Education
Management
Curriculum

Oromia

Sebeta Polytechnic
College

0911724881

[email protected]

Ashenafi Dembel Shimbeka

MA

Educational Leadership
and Management

Jigjiga

Jigjiga Polytechnic
College

0912070390

[email protected]

Negash Aragaw Mergia

MA

Accounting & Finance

Oromia

Adama Polytechnic
College

0911995130

[email protected]