SCRIPT IN DAY 2

TRAINER: Me checking tools. Calculators, ledger, journal books, check. Desktop computer,
projector check… tables and chair are cleaned and prepared. Ok things are ready for
my class today.

TRAINER: Good morning, / Ms. Maja / and Miss Anna, welcome to bookkeeping / NC3/
qualification. / Today is the start of our training./ Before I proceed/ please let me
get your attendance first./ thank you Ma’am.

MS. MAJA/MS. ANNA: Good Morning Sir Ortega

TRAINER: Ok / Lets begin our session in/ bookkeeping / nc 3 / which is about / recording
entries in general journal./ First, / I will present a PowerPoint / presentation./

TRAINER: OK, Let me define first journal Entries/ It is any transactions that is recorded in the
journal. The process of recording the transactions in the journal is termed journalizing
the entries.

By journalizing we still use the concept of T-accounts, But rather than entering
transactions into the T- Accounts immediately, we use the General journal.

TRAINER: Here is the Rule of Debit and Credit

Debit means the left side of an account or to enter an amount on the left side of the
account.

Credit means the right side of an account or to enter an amount on the right side of an
account.

Here are the four steps:

1. Record the Date

2. Record the account debited and its amount
3. Record the account credited and its amount
4. Record the explanations or details

This is the example:

TRAINER: ok now i will show you video presentation about proper journalizing of entries

TRAINER: ok that’s the video presentation. I hope it is all clear.

Do you have any questions before we proceed to actual demonstration?

 So, now since you do not have any questions,/ I will do now the actual demonstration
how we record account on General Journal.

TRAINER: based on this list that i have i gotten from data gathering form that Miss Maja is
an experience bookkeeper. She is working as accounting clerk for an accounting firm
for 2 years. And based on the certificate that you have, i think you are good for actual
demonstration.

If that is the case, i do not need to train you. Is that fine with you? You can go straight
to institutional assessment.

Do you want me to administer institutional assessment to check or assess if you have

underpinning knowledge and skills as bookkeeper?

MS. MAJA: Yes Sir Ortega. I am very much ready to go for evaluation.

TRAINER: Good, if that is the case, can you follow me to assessment are for institutional
assessment. Ok, before we proceed with the task at hand, i need you to answer a
written test. There are 15 questions please answer in 20 minutes. Here is the answer
sheet.

MS. MAJA: Yes, Sir.

TRAINER: Ok Miss Maja, I will check your written exam later and I will provide you the
result. Now we go to actual demonstration. So the first that you need to do is Read
the instructions on proper journalizing of entries in general journal.

I have here specific instructions to candidates please do read it if you have any
questions ask me and if you do not have any, we can proceed.

MS. MAJA: No, Sir I do not have any questions

TRAINER: Once we proceed you cannot ask questions anymore. Is it understood?

MS. MAJA: Yes, I understand Sir Ortega. I am ready though I am anxious.

TRAINER: Ok i will proceed, based on this instruction please

Identify the accounts involve in the transactions

Determined the type of accounts involved

Apply appropriate rules of accounting

Record the transactions along with short description.

TRAINER: Are done Maam Maja. ok let me check. Ok i thinks you have done the
identification correctly and according to general accounting principle. You also did the
proper journalizing of transactions in the general journal with narration and short
description. That’s a good job.

TRAINER: Ok, let’s go to another assessment, next is, I will ask you two questions for oral
questioning. Are you ready? Can you define what is debit and credit?

MS. MAJA: Debit means the left side of an account or to enter an amount on the left side of
the account.

Credit means the right side of an account or to enter an amount on the right side of an
account.

TRAINER: Ok, How do you journalize transaction and record it in general journal?

MS. MAJA: upon preparing General journal and all tools necessary in recording like
calculators and worksheet, pen and paper, I must analyse the transaction and then:

1. Record the Date

2. Record the account debited and its amount
3. Record the account credited and its amount
4. Record the explanations or details

TRAINER: Very good you answer the question very well and that proves that you are
really an experience bookkeeper because your answer about proper procedure in
journalizing entries is correct. You are well knowledgeable about the double entry system or
the debit credit parts of an account. You

Identify the accounts involve in the transactions

Determined the type of accounts involved

Apply appropriate rules of accounting

Record the transactions along with short description

You were able to show the competency on both skills and knowledge about journalizing
transactions which are integral part of accounting principles.

For that i will recommend you for national assessment later on.

MS. MAJA: Thank you very much for the recognition Sir.

TRAINER: Ok before that, let’s go and check your progress chart. It says here that you were
able to complete all the competencies needed in bookkeeping qualification. I will
record your certificate in the Achievement chart.
TRAINER: And because you were able to complete all of these competencies required for
Bookkeeping qualification I will recommend you for national assessment.
Congratulations and good luck.

But before you go, Ms. Maja, please answer the post test in the LMS. Remember
before we have the pre-test, now after the training you need post-test as one of our
assessment tool. There are 15 questions answer it in 20 minutes.

And finally, can you please answer this training evaluation form. Its purpose is for to
improve our training program and what the trainer can improve.

Ok Maam Maja, thank you. See you on your assessment date.

MS. MAJA: Noted sir thanks sir, See you tomorrow.

Ms. Maja leaving

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TRAINER: Ok Ms. Anna Did, you see the demonstration of Ms. Maja , right?

MS. ANNA: Yes Sir Ortega.

TRAINER: Please go to practical work area to practice what you have seen in the
demonstrations because based on your data you still don’t have any experience as
bookkeeper. Come back if you are done. Don’t worry; it is part of your learning
process.

MS. ANNA: Yes, Sir I have zero knowledge about bookkeeping but I am very much
interested to learn how.

TRAINER: Are you done Miss Anna. Do you have with you your CBLM about Bookkeeping?
Let’s check the CBLM ok.

MS. ANNA: Here is my CBLM Sir. I answered all the self - checks.

TRAINER: Nice, I see that you have already answered the entire self-check sheet and have
all read the information sheet related to recording entries to General journal.

TRAINER: Good job Ms. Anna. Now, let us go again to practical work area and re-
demonstrate how to record entries in General Journal.

MS ANNA: Ye Sir, I will do it.

TRAINER: That’s Good, here are the general journal books, worksheet, calculator and the
computer that you need to perform the tasks. .
MS. ANNA: I’m done with my demonstration Sir Ortega.

TRAINER: Ok very good i think you have followed all the procedure on how to record entries
on General Journal accurately. And you have done all the things you need to do
according to accounting principles.

MS. ANNA: Thank you very much Sir.

TRAINER: If that is the case, then you are you ready for institutional assessment.

TRAINER: Please follow me to the assessment area.

MS. ANNA: I am going with you Sir. Let us go.

TRAINER: We are now here on the assessment area.

TRAINER: Before we do our performance test i want you answer this written exam. Again
there 20 questions and answer it in 30 minutes

MS. ANNA: I will Sir.

TRAINER: I will check this and advice you about the result later.

MS. ANNA: No problem Sir Ortega

TRAINER: Now we go to the actual demonstration. I will now assess you on how you will
perform in recording entries according to the instructions provided.

MS. ANNA: Ok Sir.

TRAINER: This is the specific instructions for candidate please read. Before we start, do you
have any questions about the instructions? If none Let start. It says here that within
30 minutes you have to finish the task. Are you ready to start?

MS. ANNA: Yes Sir I am ready.

TRAINER: You may proceed.

MS. ANNA: I am done Sir.

TRAINER: Let me check first.

TRAINER: You did a good job and you were able to do the task recording entries in
journal entries based on the competency standard . You Identify the accounts involve in the
transactions / Determined the type of accounts involved / Apply appropriate rules of
accounting / Record the transactions along with short description Correctly.
MS. ANNA: Yes Sir.

TRAINER: Next let’s proceed to oral questions.

MS. ANNA: Yes I am ready, Sir.

TRAINER: Can you define what is debit and credit?

MS. ANNA: Debit means the left side of an account or to enter an amount on the left side of
the account.

Credit means the right side of an account or to enter an amount on the right side of
an account.

TRAINER: Ok, How do you journalize transaction and record it in general journal?

MS. ANNA: upon preparing General journal and all tools necessary in recording like
calculators and worksheet, pen and paper, I must analyse the transaction and then:

1. Record the Date

2. Record the account debited and its amount
3. Record the account credited and its amount
4. Record the explanations or details

TRAINER: I think you are already competent. You were able to answer the questions and
you were able to do the task properly on recording entries on Genera journal
accurately. And then, in your written exam, you have got 85 %. I think you are already
competent. Now we go to achievement chart. And since you were able to complete
the entire information sheet and perform the entire task sheet, I will check the
achievement chart the tasks that you already completed. Come with me and I will
show you also your progress chart. If you don’t have any questions I will see you
tomorrow and we will go to another competency.

With another competency in Bookkeeping, You will study, I will demonstrate and you
need to practice and then we will do again another institutional assessment until we
completed all the competencies needed in Bookkeeping qualification. . thank you and
good day.

MS. ANNA: Thank you very much Sir Ortega. See you tomorrow.

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