STEP Skills Development and Competitions - DepEd

STEP Skills Development and Competitions
CONTEST PACKAGE ASSESSMENT PROCEDURE/SPECIFIC INSTRUCTIONS RESOURCES
Bookkeeping Using MS-Excel
Program
TIME ALLOTMENT
3 hours
DESCRIPTION
Skill in bookkeeping or in simple
accounting is essential to the
business undertaking to be able to
know if the business is gaining or
making profit. The application of
electronic spreadsheet in recording
can ease the job of a bookkeeper or
an accountant.
ILLUSTRATION
Sample Business Transactions
EMPLOYABILITY OR BUSINESS
OPPORTUNITY
Bookkeeper or Accountant
USE
Preparation of Financial Statements
is typical to any types of business
establishments.
CONTEST AREA:
Entrepreneurship and Information and
Communications Technology
Integration
YEAR LEVEL: Third Year/ Fourth Year Number of Participants: 1
CRITERIA
PERCENTAGE
Accuracy 40%
Completeness 25%
Presentation
Lay-out/Format
Time Management
TOTAL
ATTACHMENT(S)
Analytic Scoring Rubrics/
Percentage Table
FORM OF JUDGING
Special Judges
15%
10%
10%
100%
PRELIMINARY ACTIVITIES
a.
b.
c.
d.
e.
c.
d.
e.
f.
Contest registration of trainers and contestants.
Submission of required documents for the contest.
Ocular inspection of the contest venue
Briefing g of trainers and contestants with the contest administrator
before the competition.
Inspection and distribution of contest materials.
DURING
a.
b.
Briefing of trainers and contestant with the contest administrator
(10 minutes).
The contestant will work on an electronic 10-column worksheet.
Hyperlink shall be applied:
*2-column journal for adjusting entries
*Financial Statements
-Balance Sheet
- 10-column worksheet
-Income Statement
Final instruction of trainers with their contestants (5 minutes).
Inspect the contest materials and equipment.
Printing of output shall not be counted within time allotment.
Problems for business transactions shall be prepared by the
judges.
T
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Contestant/s Organizer/s
g. Other instructions from coaches and contest administrator are
a.
prohibited.
b.
c.
AFTER
a. Outputs shall be evaluated by special set of judges.
bb.
All outputs shall be endorsed to the Secretariat by the Contest
Administrator.
c.
d.
All endorsed outputs shall be displayed until the duration of the
skills competition.
Presentation should not exceed 5 minutes.
NOTES
a.
b.
With regard to the provision of resources, the division and
regional organizers may opt to deviate.
Coaches are not allowed to stay in the contest area while the
contest is in progress.
E
Q
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P
M
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M
A
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S
a.
b.
c.
Processor: Pentium IV or equivalent
Application Software: MS Excel XP
PC Accessories
a. complete computer system
b. LCD projector
bond paper
score sheet
USB

ANALYTIC PERFORMANCE SCORING RUBRICS FOR ELECTRONIC SPREADSHEET
CRITERIA PERFORMANCE INDICATOR
95 90 85 80
A. ACCURACY 40% • Entries were properly • Entries were properly • Entries were properly • Entries were properly
and accurately recorded. recorded but with 1-3 recorded but with 4-7 recorded but with 8-10
inaccurate data.
inaccurate data.
inaccurate data.
• Entries were recorded • Entries were recorded • Entries were recorded • Only few entries were
B. COMPLETENESS 25% completely in an
completely but 1-3
completely but 4-6
recorded and in an
appropriate column and entries were recorded in entries were recorded in inappropriate column
manner.
an inappropriate column an inappropriate column and manner.
and manner.
and manner.
• Exhibited good voice • Exhibited good voice • Exhibited fair voice • Exhibited fair body
C. PRESENTATION 15% projection, appropriate projection, appropriate projection, fair body language with more than
body language, correct body language with one language with 3-5
5 incorrect grammar and
grammar and
or two incorrect
incorrect grammar and punctuation.
punctuation.
grammar and
punctuation.
punctuation.
• All parts of the 10- • All parts of the 10- • Some parts of the 10- • Most parts of the 10-
D. LAY-OUT/
column worksheet were column worksheet were column worksheet were column worksheet were
FORMAT 10% sequentially arranged sequentially arranged sequentially arranged not sequentially
and indention on other but 1-2 indentions on but 3-5 indentions on arranged and indention
parts was observed. some parts were not some parts were not on some parts was not
observed.
observed.
observed.
• Finished the output 10 • Finished the output 5 • Finished the output • Was not able to finish
E. TIME
minutes before the
minutes before the
within the given time. the output within the
MANAGEMENT 10% allotted time.
allotted time.
given time.

Sample Problems on Business Transactions
The following is the unadjusted trial balance of P.D. trading on December 31,
2007, the end of the accounting period.
Cash P 10,000.00
Accounts Receivable 40,000.00
Allowance for Bad Debts P 400.00
Notes Receivable 12,000.00
Inventory, January 1 22,000.00
Furniture and Equipment 25,000.00
Accumulated Depreciation 10,000.00
Land 115,000.00
Accounts Payable 60,000.00
Notes Payable-bank debt in 2 years 20,000.00
Mortgage Payable-due in 5 years 50,000.00
P.D., Capital 99,000.00
Sales 360,000.00
Sales Returns and Allowance 11,000.00
Purchases 280,000.00
Freight In 6,200.00
Salaries 36,000.00
Rent Expense 24,000.00
Insurance 4,800.00
Other Operating Expenses 12,000.00
Interest Expense 1,800.00
Interest Income 600.00
Total P 600,000.00 P 600,000.00
Additional information for adjustments:
a. Estimated bad debts are 2 ½% of accounts receivable.
b. A note receivable P8,000.00, 60-day 6% is dated Nov. 16, 2007.
c. The furniture and equipment were acquired on Jan. 1, 2005 and are
estimated to last two years from December 31, 2007.
d. The note payable to bank is 15% note dated Sept. 1, 2007.
e. Accrued interest on mortgage is P1,500.00.
f. Accrued salaries 1,200.00.
g. Prepaid rent P8,000.00
h. Unexpired insurance P600.00.
i. Prepaid interest expense P300.00.
j. Prepaid interest income P100.00.
k. Inventory, December 31, 2007, P62,440.00.