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Course Information
Qualification BOOKKEEPING NC III
Unit of Competency PREPARE TRIAL BALANCE
Module Title PREPARING TRIAL BALANCE

LO1: List account title

Learning Outcomes: LO2: Transfer balances from the ledger
LO3: Summarize balances

LO1: List account title

 Define what is a trial balance

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 Explain the importance of trial balance in the accounting cycle
 Identify the types of trial balance
 Describe how to list down the account in trial balance

LO2: Transfer balances from the ledger

Lesson Objective  Describe the format of a trial balance
 Explain the steps in preparing trial balance
 Identify some tips on transferring balances from ledger

LO3: Summarize balances

 Explain importance of checking accuracy of trial balance
 Explain the type of trial balance errors
 Describe how to locate errors in trial balance

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Development Team
Comments
Name Review Date(s)
Included?
ID Maria Regina Amores
SME/ Content
Specialist
VGD/ Technical
Support Specialist
Programmer/ IT
Specialist

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Media Elements Needs
This area is only required if multimedia is needed.

FILE TYPE No. Files

Task Sheets

Videos

Audio files
Please complete a
This course requires
Infographic storyboard

Presentation Material

Documents in PDFs

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Screen ID: Course View BKP-3I Title: Introduction Time: 30 mins
Media Notes Screen Text: Media Script:
ANNOUNCEMENT: Online session via Zoom, (Schedule) Link going to using Zoom meeting room
Introduction: Video conference to situate the learners
(Picture) and explain how to use the Study Guide. And to agree
on the schedule of submittals and the institutional
WELCOME. You work as junior bookkeeper in a company assessment.
Media Elements: providing technical training and assessment, and you are
assigned to prepare a trial balance from the ledger. Your boss Link to download the Study Guide.
Image Logo of the school, a close up
picture of a hand preparing a informed you that your yearend performance will be highly
dependent on the accuracy of the records that you keep. The Link to take the PRE TEST. This is a 15 item multiple
trial balance
evaluation of your performance shall be done on a face to face choice test. Good for 30 mins.
Audio/
Music basis with the company’s Trial Balance as the proof.

PPT/ PDF Study Guide_Trial Balance.pdf Before the evaluation, you have to ensure that the following

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tasks are performed:
The chart of account is prepared based on the
Video company’s requirement;
Business documents are analyzed based on nature of
the transaction;
Business documents secured (receipts, MOA, vouchers,
PR, PO, etc) are journalized;
Ledger Account
Error Free Trial Balance is prepared;
Relevant tools, material and supplies are readily
accessible;
Dress appropriate for the workplace.

At the end of the evaluation, you can forward the Trial Balance
to the next bookkeeper who shall be responsible for preparing
the financial statements for the period. The target is to make all
books ready for next accounting period

STUDY GUIDE: download file

PRETEST: Attempt the quiz

This test is non-graded, results will be used to measure your

background and level of competence in the relation to this Unit
of Competency.

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Interaction: Assessment:
n/a

Navigation: Advance/Branching:
Next: Defining Trial Balance
Prev: None

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Screen ID: Course Page 2-BKP-3.1 Title: LO1: List account titles Time: 1 hr. 30 mins
Media Notes Screen Text: Media Script:
1A.1. The TRIAL BALANCE Explained (Full Example!) 1A.1. Video. YouTube video embedded in the LMS .
 All third party materials should be You are encouraged to view this video to learn about the what is (Transcript of the video)
trial balance, why prepare it and how to prepare it. Be ready to
embedded, and mentioned in the
take down notes and answer the assignment at the end of the
references at the end of the page video.
where they are used.
 All completed Assignments with 1A.2 ASSIGNMENT. 1A.2. Assignment. Use ASSIGNEMTN Activity . This
Did you enjoy learning from the video, let us concretize our should allow uploading of file in pdf format not more
passing marks should be awarded learnings by answering the following questions: What is key than 256mb. This should also Display Rubrics that allows
with a Badge. message you got from the video? Why is it important? How does online rating.
it apply to your present situation?

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Media Elements:
Image 1A.3 RECOMMENDED READINGS.
Before we move to the next activity, it is important to get
familiarize with the language of bookkeeping. Visit the links in 1A.3 URL A POPUP PAGE showing the links to visit, the
Audio/ provided list of Recommended Readings to know more about pages should be embedded to avoid opening of too many
Music Trial Balance and its types. pages.

PPT/
PDF 1A.4. FORUM. 1A.4. Discussion Forum. This should allow participant to
Now you are encourage to participate in the discussion on the add that discussion topic as answer to this question:
Video benefits of Trial Balance, by answering the question: What advise What advise can you give to a beginner?... participants
YouTube Video by Account Stuff can you give to a beginner? should be allowed to view others comments once they
entitled The Trial Balance Explained have submitted their own comments in the discussion
https://www.youtube.com/watch?v forum.
=3_PfoTzSCQE
Interaction: Assessment:
 Links to the different resources  graded assignments
 Uploading of assignment  participation in the forum
 Pop up page containing readings
 Comments in forum
Navigation: Advance:
Next: Steps in Preparing Trial Balance By User
Prev: List Account Titles

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Screen ID: Course Page 3 BKP-3.2 Title: LO2: Transfer balances from the ledger Time: 4 hours
Media Notes: Screen Text: Media Script:
ANNOUNCEMENT: Online session via Zoom, (Schedule) 2A.1. Video Conference. Demonstrate the steps in preparing a trial
 The recorder zoom meeting balance
should be uploaded to allow ASSIGNMENT:
students to further review and After this demonstration on how to prepare a trial
2A.2 Assignment. Perform Task Sheets
balance, you are to work on your Task Sheet # 3.2.1
learn.
where you will have a firsthand experience of doing
 All completed Assignments with the task. Play and review the recorded video of the
passing marks should be demonstration to be reminded on what should be
awarded with a Badge. remembered and why we need to perform each
step.

EduCrea8 Developer’s Template- Storyboard and Media Script

Media Elements:
Image A banner showing a Once you have completed the Task Sheet don’t
video on how to forget to upload your work for rating.
transfer balances
Audio/ Music As a guide in getting higher points here is the rubrics
for performance ratings.
PPT/ PDF
CLASS BLOG: 2A.3 Blog: Participate in Preparing the Class Blog on Tip and Tricks in
At this point, you may have noticed some techniques Preparing a Trial Balance
Video Recording of the
and tips which would be useful to effectively
Zoom meeting
perform this task. Write you experience in the Class
Blog by sharing your experiences. Write and Enjoy
inspiring others…
Interaction: Assessment:
 Assignment  Graded assignment
 Blog writing  Participation in the class blog

Navigation: Advance:
Next: Summarize Trial Balance By User
Previous: Steps in Preparing Trial
Balance

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Screen ID: Course Page 3 BKP-3.3 Title: LO3: Summarize Trial Balance Time: 2 hours
Media Notes Screen Text: Media Script:

 All third party materials should CONGRATULATIONS for reaching this far, you must have
be embedded, and mentioned actively participated in the different learning activities and
in the references at the end of turned in your requirements. This is the final leg our lesson,
keep on learning and enjoy the rest of the activities.
the page where they are used.
 All completed Assignments 3A.1 Independent Study. Visit the links provided in
RECOMMENDED READINGS. Recommended Readings for familiarization about Checking
with passing marks should be Before we move to the next activity, it is important to learn why is Accuracy of Trial Balance and its types.
awarded with a Badge. there a need to check the accuracy of TB though the balance of
debit and credits are equal. Visit the links in provided list of
Recommended Readings to know more about it and the different

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types of errors.
Media Elements:
3A.2 Video Presentation. YouTube video embedded in LMS
Image A banner showing a explaining type of errors and how to locate them.
video on how to check FIX TRIAL BALANCE ERRORS: 3 Tips to Correct an 'Unbalanced' Trial
accuracy of TB with Balance
sub titles of types of You are encouraged to view this video to learn about what are
erros possible errors the our TB may have and how to correct them. Be
Audio/ Music ready to take down notes and answer the assignment at the end of
the video. 3A.3. Assignment. An essay answering the following
PPT/ PDF questions: What is key message you got from the video? Why
ASSIGNMENT. is it important? How does it apply to your present situation?
Did you enjoy learning from the video, let us concretize our
Video YouTube video: Fix learnings by answering the following questions: What is key
Trial Balance Errors by message you got from the video? Why is it important? How does it
AccoFina apply to your present situation?
https://www.youtube 3A.4
.com/watch?v=UT64k
BUnnVk
Interactions: Assessments:
 Assignments  Graded assignments
 Pop up page

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Navigation: Advance:
Next: Institutional Assessment By User
Previous: Transfer Balances from
the Ledger

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Screen ID: Course Page 4 BKP-3A Title: Institutional Assessment Time: 2 hours
Media Notes Screen Text: Media Script:
ANNOUNCEMENT: Online assessment via Zoom, (Schedule) Link going to using Zoom meeting room

(Picture)

CONGRATULATIONS! For completing the course .

Media Elements:
Image Logo of the school, a close up You are now ready for the final phase of the course-the
picture of a hand preparing a Institutional Assessment. Please compile all your work and
trial balance submit a complete learning portfolio.
Audio/
Music

PPT/ PDF At the end of the evaluation, you can forward the Trial Balance

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to the next bookkeeper who shall be responsible for preparing
the financial statements for the period. The target is to make all
Video books ready for next accounting period

CONCEPT MASTERY: Attempt the test

Link to take exam.

This concept mastery shall be part of your final rating for the
course. You are given 30minutes to complete the test. To be
successful you should be able to reach the 70% passing mark.

PERFORMANCE TEST: Attempt the test Link to take the performance test. This is a 15 item
multiple choice test. Good for 30 mins.
This performance based assessment shall be part of your final
assessment, please work on the given problem you are given an
hour and half to work on the problem. To be successful you
should be able to reach 70% passing mark.
Interaction: Assessment:
Online exam

Navigation: Advance:
Next: Summarize Trial Balance By User

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