REPUBLIC OF KENYA

NATIONAL OCCUPATIONAL STANDARDS

FOR

AN ACCOUNTANT

LEVEL 6

TVET CDACC
P.O. BOX 15745-00100
NAIROBI
First published 2018
Copyright TVET CDACC

All rights reserved. No part of these Occupational Standards may be reproduced,

distributed, or transmitted in any form or by any means, including photocopying,
recording, or other electronic or mechanical methods without the prior written permission
of the TVET CDACC, except in the case of brief quotations embodied in critical reviews
and certain other non-commercial uses permitted by copyright law. For permission
requests, write to the Council Secretary/CEO, at the address below:

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

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 FOREWORD
The provision of quality education and training is fundamental to the Government’s
overall strategy for social economic development. Quality education and training will
contribute to achievement of Kenya’s development blueprint, Vision 2030 and
sustainable development goals.

Reforms in the education sector are necessary for the achievement of Kenya Vision 2030
and meeting the provisions of the Constitution of Kenya 2010. The education sector had
to be aligned to the Constitution of Kenya 2010 and this resulted to the formulation of the
Policy Framework for Reforming Education and Training (Sessional Paper No. 4 of
2016). A key feature of this policy is the radical change in the design and delivery of the
TVET training. This policy document requires that training in TVET be competency
based, curriculum development be industry led, certification be based on demonstration
of competence and mode of delivery allows for multiple entry and exit in TVET
programmes.

These reforms demand that Industry takes a leading role in curriculum development to
ensure the curriculum addresses its competence needs. It is against this background that
these Occupational Standards were developed for developing a competency-based
curriculum for Accountant technician level 6. These Occupational Standards will also be
the bases for assessment of an individual for competence certification.

It is my conviction that these Occupational Standards will play a great role towards
development of competent human resource for the business sector’s growth and
sustainable development.

PRINCIPAL SECRETARY, VOCATIONAL AND TECHNICAL TRAINING

MINISTRY OF EDUCATION

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 PREFACE
Kenya Vision 2030 aims to transform the country into a newly industrializing, “middle-
income country providing a high-quality life to all its citizens by the year 2030”. Kenya
intends to create a globally competitive and adaptive human resource base to meet the
requirements of a rapidly industrializing economy through life-long education and
training. TVET has a responsibility of facilitating the process of inculcating knowledge,
skills and attitudes necessary for catapulting the nation to a globally competitive country,
hence the paradigm shift to embrace Competency Based Education and Training (CBET).

The Technical and Vocational Education and Training Act No. 29 of 2013 and Sessional
Paper No. 4 of 2016 on Reforming Education and Training in Kenya, emphasized the
need to reform curriculum development, assessment and certification. This called for a
shift to CBET to address the mismatch between skills acquired through training and skills
needed by industry as well as increase the global competitiveness of Kenyan labor force.
The TVET Curriculum Development, Assessment and Certification Council (TVET
CDACC), in conjunction with Accountancy sector Skills Advisory Committee (SSAC)
have developed these Occupational Standards for Accountant technician. These standards
will be the bases for development of competency-based curriculum for accountant
technician Certificate Level 6.

The occupational standards are designed and organized with clear performance criteria
for each element of a unit of competency. These standards also outline the required
knowledge and skills as well as evidence guide.

I am grateful to the Council Members, Council Secretariat, Accountancy SSAC, expert

workers and all those who participated in the development of these Occupational
Standards.

Prof. CHARLES M. M. ONDIEKI, PhD, FIET (K), Con. EngTech.

CHAIRMAN, TVET CDACC

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 ACKNOWLEDGMENT
These Occupational Standards were developed through combined effort of various
stakeholders from private and public organizations. I am thankful to the management of
these organizations for allowing their staff to participate in this course. I wish to
acknowledge the invaluable contribution of industry players who provided inputs towards
the development of these Standards.

I thank TVET Curriculum Development, Assessment and Certification Council (TVET

CDACC) for providing guidance on the development of these Standards. My gratitude
goes to Accountancy sector Skills Advisory Committee (SSAC) members for their
contribution to the development of these Standards.

My gratitude and appreciation goes to all the individuals and organizations who
participated in the development of these Standards.

CHAIRMAN
ACCOUNTANCY SECTOR SKILLS ADVISORY COMMITTEE

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 ACRONYMS
BUS : Business
AC : Accountancy
BC : Basic Competency
CR : Core Competency
ICT : Information Communication Technology
OS : Occupational Standards
OSH : Occupation Safety and Health
OSHA : Occupation Safety and Health Act
OSHS : Occupational Safety and Health Standards
PPE : Personal Protective Equipment
SSAC : Sector Skills Advisory Committee
TVET : Technical and Vocational Education and Training
TVET CDACC: TVET Curriculum Development Assessment and Certification Council

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 KEY TO UNIT CODE

BUS/OS/AC/BC/01/6/A

Industry or sector
Occupational Standards
Occupational area
Type of competency
Competency number
Competency level
Version control

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 TABLE CONTENTS
FOREWORD ...................................................................................................................... ii
PREFACE .......................................................................................................................... iii
ACKNOWLEDGMENT.................................................................................................... iv
ACRONYMS ...................................................................................................................... v
KEY TO UNIT CODE....................................................................................................... vi
OVERVIEW ................................................................................................................... viii
BASIC UNITS OF COMPETENCY ............................................................................... 1
DEMONSTRATE COMMUNICATION SKILLS ............................................................ 2
DEMONSTRATE NUMERACY SKILLS ........................................................................ 6
DEMONSTRATE ENTREPRENEURIAL SKILLS ....................................................... 12
DEMONSTRATE EMPLOYABILITY SKILLS ............................................................. 17
DEMONSTRATE ENVIRONMENTAL LITERACY .................................................... 26
DEMONSTRATE OCCUPATIONAL SAFETY AND HEALTH PRACTICES ........... 32
COMMON UNITS ........................................................................................................... 38
DEMOSTRATE THE UNDERSTANDING INFORMATION COMMUNICATION
TECHNOLOGY (ICT) ..................................................................................................... 39
APPLY ECONOMICS SKILLS ....................................................................................... 43
APPLY PRINCIPLES OF QUANTITATIVE TECHNIQUES ....................................... 48
APPLY PRINCIPLES OF BUSINESS LAW .................................................................. 52
APPLY PRINCIPLES OF MANAGEMENT .................................................................. 57
CORE UNITS OF COMPETENCY ................................................................................. 61
APPLY FUNDAMENTALS OF ACCOUNTING........................................................... 62
CARRY OUT BUSINESS MATHEMATICS AND STATISTICS ................................ 67
CARRY OUT FINANCIAL ACCOUNTING.................................................................. 72
APPLY PRINCIPLES OF FINANCIAL MANAGEMENT ............................................ 76
APPLY PRINCIPLES OF MANAGEMENT ACCOUNTING ....................................... 80
APPLY PRINCIPLES OF PUBLIC FINANCE AND TAXATION ............................... 84
CONDUCT FINANCIAL AUDITS ................................................................................. 89

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 OVERVIEW
Accountant certificate level 6 qualifications consists of competencies that an individual
must achieve to conduct financial audit, prepare financial statement, perform account
reconciliation, process financial transaction and prepare interim reports, manage cost
accounting information, manage budgets and forecasts and manage source documents.

The units of competency comprising accountant certificate level 6 qualifications include

the following:

BASIC COMPETENCIES

Unit of Learning Code Unit of Learning Title

BUS/OS/AC/BC/01/6 Demonstrate communication skills
BUS/OS/AC/BC/02/6 Demonstrate numeracy skills

BUS/OS/AC/BC/03/6 Demonstrate entrepreneurial skills

BUS/OS/AC/BC/04/6 Demonstrate employability skills

BUS/OS/AC/BC/05/6 Demonstrate environmental literacy

BUS/OS/AC/BC/06/6 Demonstrate occupational safety and health

practices
COMMON COMPETENCY

Unit Code Unit Title

BUS/OS/AC/CC/01/6 Demonstrate understanding information
communication technology (ICT)

BUS/OS/AC/CC/02/6 Apply economic skills

BUS/OS/AC/CC/03/6 Apply principles of quantitative techniques

BUS/OS/AC/CC/04/6 Apply principles of business law

BUS/OS/AC/CC/05/6 Apply principles of management

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CORE COMPETENCIES
Unit Code Unit Title
BUS/OS/AC/CR/01/6 Apply fundamentals of accounting

BUS/OS/AC/CR/02/6 Carrying out business mathematics and statistics

BUS/OS/AC/CR/03/6 Carry out financial accounting

BUS/OS/AC/CR/04/6 Apply principles of financial management

BUS/OS/AC/CR/05/6 Apply principles of management accounting

BUS/OS/AC/CR/06/6 Apply principles of public finance and taxation

BUS/OS/AC/CR/07/6 Conduct financial audit

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 BASIC UNITS OF COMPETENCY

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 DEMONSTRATE COMMUNICATION SKILLS

UNIT CODE: BUS/OS/AC/BC/01/6

UNIT DESCRIPTION
This unit covers the competencies required in meeting communication needs of clients and
colleagues; developing, establishing, maintaining communication pathways and strategies. It also
covers competencies for conducting interview, facilitating group discussion and representing the
organization in various forums.

ELEMENTS AND PERFORMANCE CRITERIA

PERFORMANCE CRITERIA
ELEMENT
Bold and italicized terms are elaborated in the Range
1. Meet communication 1.1. Specific communication needs of clients and
needs of clients and colleagues are identified and met
colleagues 1.2. Different approaches are used to meet communication
needs of clients and colleagues
1.3. Conflict is addressed promptly and in a timely way and in a
manner, which does not compromise the standing of the
organization.
2. Develop 2.1. Strategies for effective internal and external
communication dissemination of information are developed to meet the
strategies organization’s requirements
2.2. Special communication needs are considered in developing
strategies to avoid discrimination in the workplace
2.3. Communication strategies are analyzed, evaluated and
revised where necessary to make sure they are effective
3. Establish and maintain 3.1. Pathways of communication are established to meet
communication requirements of organization and workforce
pathways 3.2. Pathways are maintained and reviewed to ensure personnel
are informed of relevant information
4. Promote use of 4.1. Information is provided to all areas of the organization to
communication facilitate implementation of the strategy
strategies 4.2. Effective communication techniques are articulated and
modelled to the workforce
4.3. Personnel are given guidance about adapting
communication strategies to suit a range of contexts
5. Conduct interview 5.1. A range of appropriate communication strategies are
employed in interview situations
5.2. Records of interviews are made and maintained in

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 accordance with organizational procedures
5.3. Effective questioning, listening and nonverbal
communication techniques are used to ensure that required
message is communicated
6. Facilitate group 6.1. Mechanisms which enhance effective group interaction is
discussion defined and implemented
6.2. Strategies which encourage all group members to
participate are used routinely
6.3. Objectives and agenda for meetings and discussions are
routinely set and followed
6.4. Relevant information is provided to group to facilitate
outcomes
6.5. Evaluation of group communication strategies is
undertaken to promote participation of all parties
6.6. Specific communication needs of individuals are identified
and addressed
7. Represent the 7.1. When participating in internal or external forums,
organization presentation is relevant, appropriately researched and
presented in a manner to promote the organization
7.2. Presentation is clear and sequential and delivered within a
predetermined time
7.3. Appropriate media is utilized to enhance presentation
7.4. Differences in views are respected
7.5. Written communication is consistent with organizational
standards
7.6. Inquiries are responded in a manner consistent with
organizational standard

RANGE
This section provides work environment and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.
Range
Variable

 Communication strategies 1.1 Language switch

includes but not limited to: 1.2 Comprehension check
1.3 Repetition
1.4 Asking confirmation
1.5 Paraphrase
1.6 Clarification request
1.7 Translation
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 1.8 Restructuring
1.9 Approximation
1.10 Generalization
 Interview situations includes 2.1 Establishing rapport
but not limited to: 2.2 Eliciting facts and information
2.3 Facilitating resolution of issues
2.4 Developing action plans
2.5 Diffusing potentially difficult situations
 Effective group interaction 3.1 Identifying and evaluating what is occurring
includes but not limited to: within an interaction in a non-judgmental way
3.2 Using active listening
3.3 Making decision about appropriate words,
behaviour
3.4 Putting together response which is culturally
appropriate
3.5 Expressing an individual perspective
3.6 Expressing own philosophy, ideology and
background and exploring impact with relevance
to communication

REQUIRED SKILLS AND KNOWLEDGE

This section describes the skills and knowledge required for this unit of competency.

Required Skills
The individual needs to demonstrate the following skills:
 Effective communication
 Active listening
 Giving/receiving feedback
 Interpretation of information
 Role boundaries setting
 Negotiation
 Establishing empathy
 Openness and flexibility in communication
 Communication skills required to fulfil job roles as specified by the organization
 Writing communications strategy
 Applying key elements of communications strategy

Required Knowledge
The individual needs to demonstrate knowledge of:

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 Communication process
 Dynamics of groups and different styles of group leadership
 Communication skills relevant to client groups
 Flexibility in communication
 Communication skills relevant to client groups
 Key elements of communications strategy

EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.
1. Critical aspects of Assessment requires evidence that the candidate:
Competency 1.1 Developed communication strategies to meet the organization
requirements and applied in the workplace
1.2 Established and maintained communication pathways for
effective communication in the workplace
1.3 Used communication strategies involving exchanges of
complex oral information
2. Resource Implications The following resources should be provided:
2.1 Access to relevant workplace or appropriately simulated
environment where assessment can take place
2.2 Materials relevant to the proposed activity or tasks
3. Methods of Competency in this unit may be assessed through:
Assessment 1.11 Direct Observation/Demonstration with Oral Questioning
1.12 Written Examination
2. Context of Assessment Competency may be assessed individually in the actual workplace
or through accredited institution
3. Guidance information Holistic assessment with other units relevant to the industry sector,
for assessment workplace and job role is recommended.

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 DEMONSTRATE NUMERACY SKILLS
UNIT CODE: BUS/OS/AC/BC/02/6

UNIT DESCRIPTION:

This unit describes the competencies required by a worker in order to apply a wide range of
mathematical calculations for work; apply ratios, rates and proportions to solve problems;
estimate, measure and calculate measurement for work; Use detailed maps to plan travel routes
for work; Use geometry to draw and construct 2D and 3D shapes for work; Collect, organize and
interpret statistical data; Use routine formula and algebraic expressions for work and use
common functions of a scientific calculator

ELEMENTS AND PERFORMANCE CRITERIA

ELEMENT PERFORMANCE CRITERIA
These describe the These are assessable statements which specify the required level of
key outcomes performance for each of the elements.
which make up Bold and italicized terms are elaborated in the Range.
workplace function.
1. Apply a wide 1.1 Mathematical information embedded in a range of workplace
range of tasks and texts is extracted
mathematical 1.2 Mathematical information is interpreted and comprehended
calculations for 1.3 A range of mathematical and problem solving processes are
work select and used
1.4 Different forms of fractions, decimals and percentages are
flexibly used
1.5 Calculation performed with positive and negative numbers
1.6 Numbers are expressed as powers and roots and are used in
calculations
1.7 Calculations done using routine formulas
1.8 Estimation and assessment processes are used to check outcome
1.9 Mathematical language is used to discuss and explain the
processes, results and implications of the task
2. Use and apply 2.1 Information regarding ratios, rates and proportions extracted
ratios, rates and from a range of workplace tasks and texts
proportions for 2.2 Mathematical information related to ratios, rate and proportions
work is analyzed.
2.3 Problem solving processes are used to undertake the task
2.4 Equivalent ratios and rates are simplified
2.5 Quantities are calculated using ratios, rates and proportions
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 2.6 Graphs, charts or tables are constructed to represent ratios, rates
and proportions
2.7 The outcomes reviewed and checked
2.8 Information is record using mathematical language and symbols
3. Estimate, 3.1 Measurement information embedded in workplace texts and
measure and tasks are extracted and interpreted
calculate 3.2 Appropriate workplace measuring equipment are identified and
measurement selected
for work 3.3 Accurate measurements are estimate and made
3.4 The area of 2D shapes including compound shapes are
calculated
3.5 The volume of 3D shapes is calculated using relevant formulas
3.6 Sides of right angled triangles are calculated using Pythagoras’
theorem
3.7 conversions are perform between units of measurement
3.8 Problem solving processes are used to undertake the task
3.9 The measurement outcomes are reviewed and checked
3.10 Information is recorded using mathematical language and
symbols appropriate for the task
4. Use detailed 4.1 Different types of maps are identified and interpreted
maps to plan 4.2 Key features of maps are identified
travel routes for 4.3 Scales are identified and interpreted
work 4.4 Scales are applied to calculate actual distances
4.5 Positions or locations are determined using directional
information
4.6 Routes are planned by determining directions and calculating
distances, speeds and times
4.7 Information is gathered and identified and relevant factors
related to planning a route checked
4.8 Relevant equipment is select and checked for accuracy and
operational effectiveness
4.9 Task is planned and recorded using specialized mathematical
language and symbols appropriate for the task
5. Use geometry to 5.1 A range of 2D shapes and 3D shapes and their uses in work
draw 2D shapes contexts is identified
and construct 5.2 Features of 2D and 3D shapes are named and described
3D shapes for 5.3 Types of angles in 2D and 3D shapes are identified
work 5.4 Angles are drawn, estimated and measured using geometric
instruments

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 5.5 Angle properties of 2D shapes are named and identified
5.6 Angle properties are used to evaluate unknown angles in shapes
5.7 Properties of perpendicular and parallel lines are applied to
shapes
5.8 Understanding and use of symmetry is demonstrated
5.9 Understanding and use of similarity is demonstrated
5.10 The workplace tasks and mathematical processes required are
identified
5.11 2D shapes is drawn for work
5.12 3D shapes is constructed for work
5.13 The outcomes are reviewed and checked
5.14 Specialized mathematical language and symbols appropriate
for the task are used
6. Collect, 6.1 Workplace issue requiring investigation are identified
organize, and 6.2 Audience / population / sample unit is determined
interpret 6.3 Data to be collected is identified
statistical data 6.4 Data collection method is selected
for work 6.5 Appropriate statistical data is collected and organized
6.6 Data is illustrated in appropriate formats
6.7 The effectiveness of different types of graphs are compared
6.8 The summary statistics for collected data is calculated
6.9 The results / findings are interpreted
6.10 Data is checked to ensure that it meets the expected results and
content
6.11 Information from the results including tables, graphs and
summary statistics is extracted and interpreted
6.12 Mathematical language and symbols are used to report results
of investigation
7. Use routine 7.1 Understanding of informal and symbolic notation, representation
formula and and conventions of algebraic expressions is demonstrated
algebraic 7.2 Simple algebraic expressions and equations are developed
expressions for 7.3 Operate on algebraic expressions
work 7.4 Algebraic expressions are simplified
7.5 Substitution into simple routine equations is done
7.6 Routine formulas used for work tasks are identified and
comprehended
7.7 Routine formulas are evaluate by substitution
7.8 Routine formulas transposed
7.9 Appropriate formulas are identified and used for work related

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 tasks
7.10Outcomes are checked and result of calculation used
8. Use common 8.1 Required numerical information to perform tasks is located
functions of a 8.2 The order of operations and function keys necessary to solve
scientific mathematical calculation are determined
calculator for 8.3 Function keys on a scientific calculator are identified and used
work 8.4 Estimations are referred to check reasonableness of problem
solving process
8.5 Appropriate mathematical language, symbols and conventions
are used to report results

RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environments and situations that will affect performance.

Variable Range
 Geometry includes but May include but not limited to:
not limited to:  Scale drawing
 Triangles
 Simple solid
 Round
 Square
 Rectangular
 Triangle
 Sphere
 Cylinder
 Cube
 Polygons
 Cuboids

REQUIRED SKILLS AND KNOWLEDGE

This section describes the skills and knowledge required for this unit of competency.

Required Skills
The individual needs to demonstrate the following skills:
 Applying Fundamental operations (addition, subtraction, division, multiplication)

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  Using calculator
 Using different measuring tools

Required knowledge
The individual needs to demonstrate knowledge of:
 Types of common shapes
 Differentiation between two dimensional shapes / objects
 Formulae for calculating area and volume
 Types and purpose of measuring instruments
 Units of measurement and abbreviations
 Fundamental operations (addition, subtraction, division, multiplication)
 Rounding techniques
 Types of fractions
 Different types of tables and graphs
 Meaning of graphs, such as increasing, decreasing, and constant value
 Preparation of basic data, tables & graphs
EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

1. Critical aspects of Assessment requires evidence that the candidate :

Competency 1.1 Applied a wide range of mathematical calculations for work
1.2 Demonstrated the ability to use and apply ratios, rates and
proportions for work
1.3 Estimated, measured and calculated measurement for work
1.4 Demonstrated the ability to use detailed maps to plan travel
routes for work
1.5 Demonstrated the ability to use geometry to draw 2D shapes and
construct 3D shapes for work
1.6 Collected, organized, and interpreted statistical data for work
1.7 Demonstrated the ability to use routine formula and algebraic
expressions for work.
2. Resource Implications 2.1 Calculator
1.2 Basic measuring instruments
3. Methods of Assessment Competency may be assessed through:

3.1 Written Test

3.2 Interview/Oral Questioning
3.3 Demonstration
4. Context of Assessment Competency may be assessed in an off the job setting

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5. Guidance information for Holistic assessment with other units relevant to the industry sector,
assessment workplace and job role is recommended.

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 DEMONSTRATE ENTREPRENEURIAL SKILLS
UNIT CODE : BUS/OS/AC/BC/04/6

UNIT DESCRPTION
This unit covers the outcomes required to build and develop the enterprise to be more
competitive within a changing business environment, specifically responding to consumer
demands while maintaining product quality and accessibility, building a customer base and
employee motivation.

ELEMENTS AND PERFORMANCE CRITERIA

ELEMENT PERFORMANCE CRITERIA
1. Develop business 1.1 Business innovation strategies are determined in
Innovative strategies accordance with the organization strategies
1.2 Business innovative strategies are implemented for the
Purpose of business growth
1.3 Track record and normative capability profile of enterprise
and similar businesses are reviewed and considered in
setting strategic directions.
1.4 Strengths, weaknesses, opportunities and threats are
considered when developing new ideas, approaches, goals
and directions
1.5 Decisions about enterprise strategies/directions are made
after careful consideration of all relevant information
1.6 Business/corporate plan is developed that sets out tactics,
resource implications, timeframes, production and sales
target
2. Develop new products/ 2.1 Alternative product/service offerings are canvassed and
markets studied for feasibility
2.2 Potential and new sources/sellers of supplies and raw
materials are identified and canvassed.
2.3 Target markets and buyers are identified and surveyed as to
their preferences and brand loyalties.
3. Expand customers and 3.1 Enterprise is built up and sustained through responsiveness
product lines to market demands and the regulatory environment.
3.2 Competitive advantage of existing products and services is
maintained/enhanced through responsive advocacies and
strategies.
3.3 Constant listening to stakeholder/client feedback is ensured
to maintain loyal client base.
4. Motivate staff/workers 4.1 Regular dialogue is established and maintained in all levels

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ELEMENT PERFORMANCE CRITERIA
and relevant sections of the enterprise
4.2 Flow of communications in both directions is encouraged
4.3 Helpful mechanisms and benefits are implemented
4.4 Issues/problems are proactively resolved through win-win
solutions wherever practicable
5. Expand employed capital 5.1 Capital employed in business is continuously reviewed as
base per the strategic plan
5.2 Business share holdings are reviewed in accordance with
the type of business
5.3 Capital employed is expanded according to organization
procedures
5.4 Types of shares are determined according to strategic plan
5.5 Shares diversification process is undertaken as per office
procedures
5.6 Role of shareholders is determined and implemented in
accordance organization procedures
6. Undertake county/ 6.1 Regions for expansion are continuously reviewed in
regional business accordance with strategic plan and company’s expansion
expansion plan
6.2 County business regulations are reviewed and adhered to in
accordance with set procedures
6.3 Regional laws and regulations are adhered to in accordance
with set procedures
6.4 County/regional business expansion is undertaken in
accordance with organization’s growth/ expansion plan
RANGE
This section provides work environment and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.
Variable Range

 Strategic directions include but not 1.1. Business continuity and succession
limited to: 1.2. Resource access security
1.3. Core competencies development
1.4. New developments e.g. technological change,
new products
2.1 Action steps and responsibilities of
 Business/Corporate plan include but
departments and individual workers
not limited to:
2.2 Resource requirements and budget

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Variable Range

2.3 Tactics and strategies to achieve objectives

3.1 Wage and non-wage benefits

 Helpful mechanisms include but not
3.2 Employee awards and recognition systems
limited to:
3.3 Employee rights and welfare policies
3.4 Full-disclosure/transparency policies

REQUIRED SKILLS AND KNOWLEDGE

This section describes the skills and knowledge required for this unit of competency.

Required Skills
The individual needs to demonstrate the following skills:
 Assessing a range of alternative products and strategies
 Critically analyzing information, summarizing and making sense of previous and current
market trends
 Identifying changing consumer preferences and demographics
 Thinking “outside the box”
 Ensuring quality consistency
 Reducing lead time to product/service delivery
 Managing operations/ production
 Using formal problem-solving procedures, e. g., root-cause analysis, six sigmas
 Communication skills
 Applying motivational principles, e. g., positive stroking, behavior modification
 Assessing range of alternatives rather than choosing the easiest option
 Achieving ownership and credibility for the enterprise vision
 Critically analyzing information, summarizing and making sense of previous and current
market trends
 Developing solutions and practical strategies which are “outside the box”

Required Knowledge
The individual needs to demonstrate knowledge of:
 Features and benefits of common operational practices, e. g., continuous improvement
(kaizen), waste elimination,
 Conflict resolution
 Health, safety and environment (HSE) principles and requirements
 Public-relations strategies
 Basic cost-benefit analysis
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  Basic financial management
 Business strategic planning
 Impact of change on individuals, groups and industries
 Employee assistance
 Government and regulatory processes
 Local and international market trends
 Product promotion strategies
 Mechanisms in the enterprise
 Market and feasibility studies
 Local and global supply chains Business models and strategies
 Government and regulatory processes
 Local and international business environment
 Concepts of change management
 Relevant developments in other industries
 Capital employed
 Regional/ County business expansion
 Innovation in business

EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.
1. Critical Aspects of Assessment requires evidence that the candidate:
Competency 1.1. Demonstrated ability to maintain a profitable and stable enterprise
as shown by stakeholder feedback, employee testimonies and
company financial statements
1.2. Demonstrated ability to conceptualize and plan a micro/small
enterprise
1.3. Demonstrated ability to manage/operate a micro/small-scale
business
1.4. Demonstrated basic marketing skills
2. Resource 2.1 The following resources should be provided:
Implications 2.2 Interview guide for entrepreneurs
2.3 Enterprise workers and third parties
2.4 Materials and location relevant to the proposed activity and tasks
3. Methods of 3.1 Case problems
Assessment 3.2 Interview
3.3 Portfolio
3.4 Third part reports
4. Context of 4.1 Competency may be assessed in workplace or in a simulated

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 Assessment workplace setting
4.2 Assessment shall be observed while tasks are being undertaken
whether individually or in-group
5. Guidance Holistic assessment with other units relevant to the industry sector,
information for workplace and job role is recommended.
assessment

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 DEMONSTRATE EMPLOYABILITY SKILLS
UNIT CODE: BUS/OS/AC/BC/05/6

UNIT DESCRIPTION

This unit covers competencies required to demonstrate employability skills. It involves

competencies for exuding self-awareness and dealing with everyday life challenges;
demonstrating critical safe work habits and leading a workplace team; planning and organizing
work activities; applying learning, creativity and innovativeness in workplace functions;
pursuing professional growth and managing time effectively in the workplace.

ELEMENTS AND PERFORMANCE CRITERIA

ELEMENT PERFORMANCE CRITERIA
Bold and italicized terms are elaborated in the
Range
1. Develop self-awareness and 1.1 Personal vision, mission and goals are
understanding of every day formulated based on potential and in relation to
demands and challenges in the organization objectives
workplace 1.2 Emotions are managed as per workplace
requirements
1.3 Thoughts, feelings and beliefs are expressed in
direct, honest and appropriate ways.
1.4 Feelings are shared with others according to
personal issues for healthy relations.
1.5 Individual performance is evaluated and
monitored according to the agreed targets.
1.6 Assertiveness is developed and maintained
based on the requirements of the job.
1.7 Own ideas and visions that generates
excitement, enthusiasm and commitment are
articulated.
1.8 Accountability and responsibility for own
actions are demonstrated.
1.9 Self-esteem and a positive self-image are
developed and maintained.

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ELEMENT PERFORMANCE CRITERIA
Bold and italicized terms are elaborated in the
Range
2. Demonstrate critical safe work 2.1 Stress is managed at the workplace in
habits for employees in the accordance with workplace procedures.
workplace 2.2 Punctuality and time consciousness are
demonstrated in line workplace policy.
2.3 Personal objectives are integrated with
organization goals in accordance with
organization’s strategic plan.
2.4 Resources are effectively utilized in
accordance with workplace policy.
2.5 Work priorities are set and met in according to
workplace procedures.
2.6 Leisure time is recognized and used
productively in line with organization policy.
2.7 Abstinence from drug and substance abuse is
demonstrated as per workplace policy.
2.8 Awareness of HIV and AIDS is demonstrated
in line with workplace requirements.
2.9 Safety consciousness is demonstrated in the
workplace based on organization safety policy.
2.10 Emerging issues are dealt with in accordance
with organization policy.
3. Lead a workplace team 3.1 Role and objectives of the team are
determined in accordance workplace policy.
3.2 Team parameters and relationships are
identified according to set rules and
regulations.
3.3 Individual responsibilities are identified in
accordance with work procedures.
3.4 Effective and appropriate forms of
communication in a team are established
according to office policy.
3.5 Business communication is carried out as per
workplace place policy and requirements of
the job.
3.6 Team activities are complemented in
accordance with office procedures.
3.7 Team building activities are planned for in line
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ELEMENT PERFORMANCE CRITERIA
Bold and italicized terms are elaborated in the
Range
with organization policy.
3.8 Conflicts are resolved between team members
in line with organization rules and regulations.
3.9 Gender mainstreaming is undertaken in
accordance with set regulations.
3.10 Human rights are adhered to in accordance
with existing protocol.
3.11 Healthy relationships are developed and
maintained for harmonious co-existence in line
with workplace.
4. Plan and organize work 4.1 Work schedules are developed for
accomplishing given tasks within the set time
lines and based on workplace policy.
4.2 Time is managed achieve workplace set goals
and objectives.
4.3 Clear project goals and deliverables are
established according to company set policies
and regulations.
4.4 Resources are mobilized, allocated and utilized
to meet project goals and deliverables.
4.5 Work activities are monitored and evaluated in
line with organization procedures.
4.6 Situations that require decision making are
identified within the work place and decision
made in accordance with workplace policy.
4.7 Steps required in making effective decisions are
applied within the workplace.
4.8 Problems arising in the course of working are
identified and solved or reported according the
workplace policies and procedures.
4.9 Values required in problem solving process are
demonstrated at the work place.
4.10 Situations within the workplace that require
negotiation identified and negotiations done to
create win-win situations.
4.11 Negotiation techniques are developed and
applied at workplace to meet clientele’s
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ELEMENT PERFORMANCE CRITERIA
Bold and italicized terms are elaborated in the
Range
satisfaction and organizations’ objectives.
5. Maintain professional growth and 5.1 Personal training needs are assessed and
development in the workplace identified in line with the requirements of the
job.
5.2 Training and career opportunities are
identified and availed based on job
requirements.
5.3 Resources for training are mobilized and
allocated based organizations skills needs.
5.4 Licensees and certifications relevant to job and
career are obtained and renewed.
5.5 Personal growth is pursued towards improving
the qualifications set for the profession.
5.6 Work priorities and commitments are managed
based on requirement of the job and workplace
policy.
5.7 Recognitions are sought as proof of career
advancement in line with professional
requirements.
6. Demonstrate learning, creativity 6.1 Time and effort are invested in learning new
and innovativeness in the skills-based job requirements.
workplace 6.2 Willingness to learn in different context is
demonstrated based on available learning
opportunities arising in the workplace.
6.3 Learning opportunities are sought and allocated
based on job requirement and in line with
organization policy.
6.4 Application of learning is demonstrated in both
technical and non-technical aspects based on
requirements of the job.
6.5 Application of a range of basic IT skills is
demonstrated based on requirements of the job.
6.6 Awareness of Occupational Health and Safety
procedures are demonstrated in use of
technology in the workplace.
6.7 Initiative is taken to create more effective and
efficient processes and procedures in line with
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ELEMENT PERFORMANCE CRITERIA
Bold and italicized terms are elaborated in the
Range
workplace policy.
6.8 New systems are developed and maintained in
accordance with the requirements of the job.
6.9 Opportunities that are not obvious are identified
and exploited in line with organization
objectives.
6.10 Opportunities for performance improvement
are identified proactively in area of work.
6.11 Awareness of personal role in workplace
innovation is demonstrated.

RANGE
This section provides work environment and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.
Range Variable

 Drug and substance abuse Commonly abused

include but not limited to:  Alcohol, Tobacco, Miraa, Over-the-counter drugs,
Cocaine, Bhang, Glue
 Feedback include but not 2.1 Verbal
limited to: 2.2 Written
2.3 Informal
2.4 Formal
 Clients include but not limited 3.1 New clients
to: 3.2 Existing clients
3.3 Internal clients
3.4 External clients
 Relationships include but not 4.1 Man/Woman
limited to: 4.2 Trainer/trainee
4.3 Employee/employer
4.4 Client/service provider
4.5 Husband/wife
4.6 Boy/girl
4.7 Parent/child
4.8 Sibling relationships

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Range Variable

 Communication methods include 5.1 Written

but not limited to: 5.2 Talk/presentation
5.3 Video
5.4 Audio
5.5 Graphical
5.6 Modelling
 Team include but not limited to: 6.1 Small work group
6.2 Staff in a section/department
6.3 Inter-agency group
 Personal growth include but not 7.1 Growth in the job
limited to: 7.2 Career mobility
7.3 Gains and exposure the job gives
7.4 Net workings
7.5 Benefits that accrue to the individual as a result of
noteworthy performance
 Personal objectives include but 1.1 Long term
not limited to: 1.2 Short term
1.3 Broad
1.4 Specific
 Trainings and career opportunities 9.1 Participation in training programs
include but not limited to: o Technical
o Supervisory
o Managerial
o Continuing Education
9.2 Serving as Resource Persons in conferences and
workshops
 Resources include but not limited 10.1 Human
to: 10.2 Financial
10.3 Technology
o Hardware
o Software
 Innovation include but not limited 11.1 New ideas
to: 11.2 Original ideas
11.3 Different ideas
11.4 Methods/procedures
11.5 Processes
11.6 New tools

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 Range Variable

 Emerging issues include but not 12.1 Terrorism

limited to: 12.2 Social media
12.3 National cohesion
12.4 Open offices

REQUIRED SKILLS AND KNOWLEDGE

This section describes the skills and knowledge required for this unit of competency.
Required Skills
The individual needs to demonstrate the following skills:
 Personal hygiene practices
 Intra and Interpersonal skills
 Communication skills
 Knowledge management
 Interpersonal skills
 Critical thinking skills
 Observation skills
 Organizing skills
 Negotiation skills
 Monitoring skills
 Evaluation skills
 Record keeping skills
 Problem solving skills
 Decision Making skills
 Resource utilization skills
 Resource mobilization skills
Required Knowledge
The individual needs to demonstrate knowledge of:
 Work values and ethics
 Company policies
 Company operations, procedures and standards
 Occupational Health and safety procedures
 Fundamental rights at work
 Personal hygiene practices
 Workplace communication
 Concept of time
 Time management

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 Decision making
 Types of resources
 Work planning
 Resources and allocating resources
 Organizing work
 Monitoring and evaluation
 Record keeping
 Workplace problems and how to deal with them
 Negotiation
 Assertiveness
 Team work
 Gender mainstreaming
 HIV and AIDS
 Drug and substance abuse
 Leadership
 Safe work habits
 Professional growth and development
 Technology in the workplace
 Learning
 Creativity
 Innovation
 Emerging issues
 Social media
 Terrorism
 National cohesion

EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.
1. Critical aspects of Assessment requires evidence that the candidate:
Competency 1.1 Attained job targets within key result areas.
1.2 Maintained intra- and inter-personal relationship in the course
of managing oneself.
1.3 Completed trainings and career progression opportunities in
time.
1.4 Was punctual and time conscious.
1.5 Acquired and maintained licenses and/or certifications required
for the job.

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 1.6 Planned and organized resources to achieve organization goals
and objectives.
1.7 Monitored and evaluated work activities.
1.8 Identified, analysed and solved problem arising in the course
of working.
1.9 Was conscious of health and safety while carrying out work
functions.
1.10 Maintained a mentorship and coaching program for
employees.
1.11 Innovatively made work processes and procedures more
efficient.
1.12 Mainstreamed gender issues in the workplace.
1.13 Build a strong team of workers in the workplace.
1.14 Sought and allocated learning opportunities and resources in
the workplace.
1.15 Demonstrated awareness of HIV and AIDS.
1.16 Abstained from drug and substance abuse.
1.17 Demonstrated ability to cope with emerging issues.
2. Resource Implications The following resources should be provided:
2.1 Workplace or assessment location
2.2 Case studies/scenarios
3. Methods of Assessment Competency in this unit may be assessed through:
 Oral Interview
 Observation
 Third Party Reports
 Written
4. Context of Assessment 4.1 Competency may be assessed in workplace or in a simulated
workplace setting
4.2 Assessment shall be observed while tasks are being undertaken
whether individually or in-group
5. Guidance information Holistic assessment with other units relevant to the industry sector,
for assessment workplace and job role is recommended.

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 DEMONSTRATE ENVIRONMENTAL LITERACY
UNIT CODE: BUS/OS/AC/BC/06/6
UNIT DESCRIPTION
This unit specifies the competencies required to follow procedures for environmental hazard
control, follow procedures for environmental pollution control, comply with workplace
sustainable resource use, evaluate current practices in relation to resource usage, develop and
adhere to environmental protection principles/strategies/guidelines, analyze resource use,
develop resource conservation plans and implement selected plans.

ELEMENTS AND PERFORMANCE CRITERIA

PERFORMANCE CRITERIA
ELEMENT
Bold and italicized terms are elaborated in the
Range
1. Control environmental hazard 1.1. Storage methods for environmentally
hazardous materials are strictly followed
according to environmental regulations and
OSHS.
1.2. Disposal methods of hazardous wastes are
followed at all times according to
environmental regulations and OSHS.
1.3. PPE (Personal Protective Equipment) is used
according to OSHS.
2. Control environmental Pollution 2.1. Environmental pollution control measures are
control compiled following standard protocol.
2.2. Procedures for solid waste management are
observed according Environmental
Management and Coordination Act 1999
2.3. Methods for minimizing noise pollution
complied following environmental regulations.
3. Demonstrate sustainable resource 3.1. Methods for minimizing wastage are complied
use with.
3.2. Waste management procedures are employed
following principles of 3Rs (Reduce, Reuse,
Recycle)
3.3. Methods for economizing or reducing resource
consumption are practiced.
4. Evaluate current practices in 4.1. Information on resource efficiency systems and
relation to resource usage procedures are collected and provided to the
work group where appropriate.
4.2. Current resource usage is measured and
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 PERFORMANCE CRITERIA
ELEMENT
Bold and italicized terms are elaborated in the
Range
recorded by members of the work group
4.3. Current purchasing strategies are analysed and
recorded according to industry procedures
4.4. Current work processes to access information
and data is analysed following enterprise
protocol.
5. Identify Environmental 5.1. Environmental legislations/conventions and
legislations/conventions for local ordinances are identified according to the
environmental concerns different environmental aspects/impact
5.2. Industrial standard/environmental practices are
described according to the different
environmental concerns
6. Implement specific environmental 6.1. Programs/Activities are identified according to
programs organizations policies and guidelines.
6.2. Individual roles/responsibilities are determined
and performed based on the activities
identified.
6.3. Problems/constraints encountered are resolved
in accordance with organizations’ policies and
guidelines
6.4. Stakeholders are consulted based on company
guidelines
7. Monitor activities on 7.1. Activities are periodically monitored and
Environmental Evaluated according to the objectives of the
protection/Programs environmental program
7.2. Feedback from stakeholders are gathered and
considered in Proposing enhancements to the
program based on consultations
7.3. Data gathered are analysed based on
Evaluation requirements
7.4. Recommendations are submitted based on the
findings
7.5. Management support systems are
set/established to sustain and enhance the
program
7.6. Environmental incidents are monitored and
reported to concerned/proper authorities
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 PERFORMANCE CRITERIA
ELEMENT
Bold and italicized terms are elaborated in the
Range
8. Analyse resource use 8.1. All resource consuming processes are
Identified
8.2. Quantity and nature of Resource consumed is
determined
8.3. Resource flow is analysed through different
parts of the process.
8.4. Wastes are classified for possible source of
resources.
9. Develop resource 9.1. Efficiency of use/conversion of resources is
Conservation plans determined following industry protocol.
9.2. Causes of low efficiency of use of resources are
determined based on industry protocol.
9.3. Plans for increasing the efficiency of resource
use are developed based on findings.

RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environments and situations that will affect performance.
Variable Range

 PPE (Personal Protective Equipment) 1.1 Mask

include but not limited to: 1.2 Gloves
1.3 Goggles
1.4 Safety hat
1.5 Overall
1.6 Hearing protector
 Environmental pollution control 2.1 Methods for minimizing or stopping spread
measures include but not limited to: and ingestion of airborne particles
2.2 Methods for minimizing or stopping spread
and ingestion of gases and fumes
2.3 Methods for minimizing or stopping spread
and ingestion of liquid wastes
 Wastes include but not limited to: 3.1 Unnecessary waste
3.2 Necessary waste

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 Waste management Procedures include but 4.1 Sorting
not limited to: 4.2 Storing of items
4.3 Recycling of items
4.4 Disposal of items
 Resources include but not limited to: 5.1 Electric
5.2 Water
5.3 Fuel
5.4 Telecommunications
5.5 Supplies
5.6 Materials
 Workplace environmental hazards include 6.1 Biological hazards
but not limited to: 6.2 Chemical and dust hazards
6.3 Physical hazards
 Organizational systems and procedures 7.1 Supply chain, procurement and purchasing
include but not limited to: 7.2 Quality assurance
7.3 Making recommendations and seeking
approvals
 Legislations/Conventions include but not 8.1 EMCA 1999
limited to: 8.2 Montreal Protocol
8.3 Kyoto Protocol
 Environmental aspects/impacts include but 9.1 Air pollution
not limited to: 9.2 Water pollution
9.3 Noise pollution
9.4 Solid waste
9.5 Flood control
9.6 Deforestation/Denudation
9.7 Radiation/Nuclear /Radio Frequency/
Microwaves
9.8 Situation
9.9 Soil erosion (e.g. Quarrying, Mining, etc.)
9.10 Coral reef/marine life protection
 Industrial standards / Environmental 10.1 ISO standards
practices include but not limited to: 10.2 Company environmental management
systems
10.3 (EMS)

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 Periodically include but not limited to: 11.1 hourly
11.2 daily
11.3 weekly
11.4 monthly
11.5 quarterly
11.6 yearly
 Programs/Activities include but not limited 12.1 Waste disposal (on-site and off-site)
to: 12.2 Repair and maintenance of equipment
12.3 Treatment and disposal operations
12.4 Clean-up activities
12.5 Laboratory and analytical test
12.6 Monitoring and evaluation
12.7 Environmental advocacy programs

EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

1. Critical Aspects of Assessment requires evidence that the candidate:

Competency 1.1 Controlled environmental hazard
1.2 Controlled environmental pollution
1.3 Demonstrated sustainable resource use
1.4 Evaluated current practices in relation to resource usage
1.5 Demonstrated knowledge of environmental legislations and local
ordinances according to the different environmental issues
/concerns.
1.6 Described industrial standard environmental practices according to
the different environmental issues/concerns.
1.7 Resolved problems/ constraints encountered based on management
standard procedures
1.8 Implemented and monitored environmental practices on a periodic
basis as per company guidelines
1.9 Recommended solutions for the improvement of the program
1.10 Monitored and reported to proper authorities any environmental
incidents
2. Resource The following resources should be provided:
Implications 2.1 Workplace with storage facilities
2.2 Tools, materials and equipment relevant to the tasks (e.g. Cleaning
tools, cleaning materials, trash bags)
2.3 PPE, manuals and references
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 2.4 Legislation, policies, procedures, protocols and local ordinances
relating to environmental protection
2.5 Case studies/scenarios relating to environmental Protection
3 Methods of Competency in this unit may be assessed through:
Assessment 3.1 Demonstration
3.2 Oral questioning
3.3 Written examination
3.4 Interview/Third Party Reports
3.5 Portfolio (citations/awards from GOs and NGOs, certificate of
training – local and abroad)
3.6 Simulations and role-play
4 Context of Competency may be assessed on the job, off the job or a combination of
Assessment these. Off the job assessment must be undertaken in a closely
simulated workplace environment.
5 Guidance Holistic assessment with other units relevant to the industry sector,
information for workplace and job role is recommended.
assessment

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 DEMONSTRATE OCCUPATIONAL SAFETY AND HEALTH PRACTICES

UNIT CODE: BUS/OS/AC/BC/07/6

UNIT DESCRIPTION
This unit specifies the competencies required to lead the implementation of workplace’s safety
and health program, procedures and policies/guidelines.
ELEMENTS AND PERFORMANCE CRITERIA
ELEMENT PERFORMANCE CRITERIA
These describe the key These are assessable statements which specify the required
outcomes which make up level of performance for each of the elements.
workplace function. Bold and italicized terms are elaborated in the Range
1. Identify workplace hazards 1.1 Hazards in the workplace and/or its indicators of its
and risk presence, are identified
1.2 Evaluation and/or work environment measurements of
OSH hazards/risk existing in the workplace is conducted by
Authorized personnel or agency
1.3 OSH issues and/or concerns raised by workers are
Gathered
2. Identify and implement 2.1 Prevention and control measures, including use of
appropriate control safety gears / PPE (personal protective equipment) for
measures specific hazards
identified and implemented
2.2 Appropriate risk controls based on result of OSH hazard
evaluation is recommended.
2.3 Contingency measures, including emergency procedures
during workplace incidents and emergencies are
recognized and established in accordance with organization
procedures.
3. Implement OSH programs, 3.1 Information to work team about company OSH program,
procedures and policies/ procedures and policies/guidelines are provided
guidelines 3.2 Implementation of OSH procedures and policies/
guidelines are participated
3.3 Team members are trained and advised on OSH standards
and procedures
3.4 Procedures for maintaining OSH-related records are
implemented

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RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environments and situations that will affect performance.
Variable Range
 Hazards may include .1 Physical hazards – impact, illumination, pressure, noise,
but are not limited to: vibration, extreme temperature, radiation
1.1 Biological hazards- bacteria, viruses, plants, parasites,
mites, molds, fungi, insects
1.2 Chemical hazards – dusts, fibers, mists, fumes, smoke,
gasses, vapors
1.3 Ergonomics Psychological factors – over exertion/
excessive force, awkward/static positions, fatigue, direct
pressure, varying metabolic cycles
1.4 Physiological factors – monotony, personal relationship,
work out cycle
1.5 Safety hazards (unsafe workplace condition) -confined
space, excavations, falling objects, gas leaks, electrical,
poor storage of materials and waste, spillage, waste and
debris
1.6 Unsafe workers’ act (Smoking in off-limited areas,
Substance and alcohol abuse at work)
 Indicators may include 2.1 Increased of incidents of accidents, injuries
but are not limited to: 2.2 Increased occurrence of sickness or health complaints/
symptoms
2.3 Common complaints of workers related to OSH
2.4 High absenteeism for work-related reasons
 Evaluation and/or work 3.1 Health Audit
environment 3.2 Safety Audit
measurements may 3.3 Work Safety and Health Evaluation
include but are not 3.4 Work Environment Measurements of Physical and Chemical
limited to: Hazards
 OSH issues and/or 4.1 Workers’ experience/observance on presence of work
concerns may include hazards
but are not limited to: 4.2 Unsafe/unhealthy administrative arrangements (prolonged
work hours, no break time, constant overtime, scheduling of
tasks)
4.3 Reasons for compliance/non-compliance to use of PPEs or
other OSH procedures/policies/guidelines

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  Prevention and control 5.1 Eliminate the hazard (i.e., get rid of the dangerous
measures may include machine
but are not limited to: 5.2 Isolate the hazard (i.e. keep the machine in a closed
room and operate it remotely; barricade an unsafe area off)
5.3 Substitute the hazard with a safer alternative (i.e., replace
the machine with a safer one)
5.4 Use administrative controls to reduce the risk (i.e. give
trainings on how to use equipment safely; OSH-related topics,
issue warning signages, rotation/shifting work schedule)
5.5 Use engineering controls to reduce the risk (i.e. use
safety guards to machine)
5.6 Use personal protective equipment
5.7 Safety, Health and Work Environment Evaluation
5.8 Periodic and/or special medical examinations of workers
 Safety gears /PPE 6.1 Arm/Hand guard, gloves
(Personal Protective 6.2 Eye protection (goggles, shield)
Equipment) may 6.3 Hearing protection (ear muffs, ear plugs)
include but are not 6.4 Hair Net/cap/bonnet
limited to: 6.5 Hard hat
6.6 Face protection (mask, shield)
6.7 Apron/Gown/coverall/jump suit
6.8 Anti-static suits
High-visibility reflective vest
 Appropriate risk Appropriate risk controls in order of impact are as follows:
controls 7.1 Eliminate the hazard altogether (i.e., get rid of the dangerous
machine)
7.2 Isolate the hazard from anyone who could be harmed (i.e.,
keep the machine in a closed room and operate it remotely;
barricade an unsafe area off)
7.3 Substitute the hazard with a safer alternative (i.e., replace the
machine with a safer one)
7.4 Use administrative controls to reduce the risk (i.e., train
workers how to use equipment safely; train workers about the
risks of harassment; issue signage)
7.5 Use engineering controls to reduce the risk (i.e., attach
guards to the machine to protect users)
7.6 Use personal protective equipment (i.e., wear
gloves and goggles when using the machine)

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  Contingency measures 8.1 Evacuation
may include but are not 8.2 Isolation
limited to: 8.3 Decontamination
8.4 (Calling designed) emergency personnel
 Emergency procedures 9.1 Fire drill
may include but are not 9.2 Earthquake drill
limited to: 9.3 Basic life support/CPR
9.4 First aid
9.5 Spillage control
9.6 Decontamination of chemical and toxic
9.7 Disaster preparedness/management
9.8 se of fire-extinguisher
 Incidents and 10.1 Chemical spills
emergencies may 10.2 Equipment/vehicle accidents
include but are not 10.3 Explosion
limited to: 10.4 Fire
10.5 Gas leak
10.6 Injury to personnel
10.7 Structural collapse
10.8 Toxic and/or flammable vapours emission.
 OSH-related Records 11.1 Medical/Health records
may include but are not 11.2 Incident/accident reports
limited to: 11.3 Sickness notifications/sick leave application
11.4 OSH-related trainings obtained

REQUIRED SKILLS AND KNOWLEDGE

This section describes the skills and knowledge required for this unit of competency.

Required Skills
The individual needs to demonstrate the following skills:
 Skills on preliminary identification of workplace hazards/risks
 Knowledge management
 Critical thinking skills
 Observation skills
 Coordinating skills
 Communication skills
 Interpersonal skills
 Troubleshooting skills
 Presentation skills

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  Training skills

Required Knowledge
The individual needs to demonstrate knowledge of:
 General OSH Principles
 Occupational hazards/risks recognition
 OSH organizations providing services on OSH evaluation and/or work environment
measurements (WEM)
 National OSH regulations; company OSH policies and protocols
 Systematic gathering of OSH issues and concerns
 General OSH principles
 National OSH regulations
 Company OSH and recording protocols, procedures and policies/guidelines
 Training and/or counselling methodologies and strategies

EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

1. Critical Assessment requires evidence that the candidate:

Aspects of 1.1 Identifies hazards/risks in the workplace and/or its indicators
Competency 1.2 Requests for evaluation and/or work environment measurements
of OSH hazards/risk in the workplace
1.3 Gathers OSH issues and/or concerns raised by workers
1.4 Identifies and implements prevention and control measures,
including use of PPE (personal protective equipment) for specific
hazards
1.5 Recommends appropriate risk controls based on result of OSH
hazard evaluation and OSH issues gathered
1.6 Establish contingency measures, including emergency procedures
in accordance with organization procedures
1.7 Provides information to work team about company OSH program,
procedures and policies/guidelines
1.8 Participates in the implementation of OSH procedures and
policies/guidelines
1.9 Trains and advises team members on OSH standards and
procedures
1.10 Implements procedures for maintaining OSH-related
records

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 2. Resource The following resources should be provided:
Implications 2.1 Workplace or assessment location
2.2 OSH personal records
2.3 PPE
2.4 Health records
3. Methods of Competency may be assessed through:
Assessment 3.1 Portfolio Assessment
3.2 Interview
3.3 Case Study/Situation
3.4 Observation/Demonstration and oral questioning
4. Context of Competency may be assessed on the job, off the job or a combination of
Assessment these. Off the job assessment must be undertaken in a closely simulated
workplace environment.
5. Guidance Holistic assessment with other units relevant to the industry sector,
information workplace and job role is recommended.
for
assessment

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 COMMON UNITS

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 DEMOSTRATE THE UNDERSTANDING INFORMATION COMMUNICATION
TECHNOLOGY (ICT)
UNIT CODE: BUS/OS/AC/CC/01/6
UNIT DESCRIPTION
This unit specifies the competencies required to demonstrate the understanding of information
communication technology (ICT). It involves: determining Computer hardware, applying
computer software, controlling Operating system, maintaining data security and control,
applying word processing and power point developing, Spread-sheet maintaining, computer
database, applying communication networks and internet and determining computer personnel.

ELEMENTS AND PERFORMANCE CRITERIA

ELEMENT PERFORMANCE CRITERIA
These describe the key outcomes These are assessable statements which specify the
which make up workplace function. required level of performance for each of the
elements.
Bold and italicized terms are elaborated in the range.
1. Determine Computer 1.1 Computer hardware are identified as per the SOPs
hardware 1.2 Input devices are selected as per the SOPs.
1.3 Output devices are selected as per the SOPs.
1.4 Computer peripherals are selected as per the
SOPS.

2. Apply Computer software 2.1 Operating system software is established as per the
SOPs
2.2 Language translator’s software are established as
per the SOPs
2.3 Network and communication software are
determined.
2.4 Utility programs are established as per the SOPs.

3. Apply Operating system 3.1 Operating systems are identified as

3.2 Operating system resources are established.
3.3 Operating systems functions are executed.

4. Maintain Data security and 4.1 Computer security threats are identified.
control 4.2 Computer crimes are identified.
4.3 Security prevention measures are established.
4.4 Security and control measures are selected as per
the organizational guidelines.

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 4.5 Security and control measures are executed as per
the SOPs.

5. Apply application packages 5.1 Office word task is identified.

5.2 MS word document is created.
5.3 MS word document is reviewed.
5.4 MS word file is saved.
5.5 MS power point slide is created.
5.6 MS power point slide is reviewed.
5.7 MS power point file is saved.

6. Manage information systems 6.1 Office spread- sheet task is identified.

6.2 Spread- sheet is created.
6.3 Spread- sheet is reviewed.
6.4 Spread- sheet file is saved.

7. Configure Computer networks 7.1.Computer database is organized as per the

organization guideline.
7.2.Database information is manipulated.
7.3.Computer database is secured.
7.4.Database information is retrieved as per the
organization guideline.
7.5.Database information is stored as per the
organization guideline.

8. Apply communication 8.1.Communication networks and internet are

networks and internet determined as per the work place requirement.
8.2.Communication networks services are
determined as per the organizational objectives.
8.3.Communication networks and internet are
configured as per the organization objectives.

RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.
Variable Range

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  Operating system  Output devices
resources include  Output devices
but not limited to:  Access memory programs
 Applications
 Communication  WAN
networks include  LAN
but not limited to:  MAN
 Wireless
 Inter Network

REQUIRED SKILLS AND KNOWLEDGE

This section describes the skills and knowledge required for this unit of competency.

Required skills
The individual needs to demonstrate the following skills:
 Evaluation
 Analytical skills
 Presentation
 Communication
 Interpersonal
 Organizational
 Innovation
 Creativity

Required knowledge
The individual needs to demonstrate knowledge of:
Organizational Policy and procedures
Current affairs
Ethics in ICT
Technological development

EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

1. Critical Aspects Assessment requires evidence that the candidate:

of Competency 1.1 Demonstrated the ability to determine Computer hardware
1.2 Demonstrated the ability to apply Computer software

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 1.3 Demonstrated the ability to apply Operating system
1.4 Demonstrated the ability to maintain Data security and control
1.5 Demonstrated the ability to apply Word processing and power
point
1.6 Demonstrated the ability to develop Spread-sheet
1.7 Demonstrated the ability to maintain computer database
1.8 Demonstrated the ability to apply communication networks and
internet

2. Resource The following resources must be provided:

Implications 2.1 SOPs manuals
2.2 Finding tools
2.3 Working schedules

3. Methods of Competency may be assessed through:

Assessment 3.1 Interview
3.2 Observation
3.3 Written tests
3.4 Third party reports

4. Context of Competency may be assessed on:

Assessment 4.1 On the job
4.2 Off the job
4.3 In a Simulated workplace setting
5. Guidance Holistic assessment with other units relevant to the industry subsector,
information for workplace and job roles is recommended.
assessment

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 APPLY ECONOMICS SKILLS
UNIT CODE: BUS/OS/AC/CC/02/6

UNIT DESCRIPTION
This unit specifies the competencies required to apply economics skills. It involves; making
optimal use of resources in business set up, applying concept of demand in market analysis,
applying concept of supply in market analysis, setting prices of the products, applying law of
diminishing returns, differentiating market structures, understanding economic cycles and
trends, understanding financial markets, providing solutions to prevailing inflation and
unemployment in the economy and understanding international trade .

ELEMENTS AND PERFORMANCE CRITERIA

ELEMENT PERFORMANCE CRITERIA
These describe the key These are assessable statements which specify the required
outcomes which make up level of performance for each of the elements.
workplace function. Bold and italicized terms are elaborated in the range.
1. Demonstrate 1.1 Economic concepts are identified as per the
understanding of organizational requirements.
economic 1.2 Economic methodology is selected as per
concepts organizational requirements.
1.3 Required economic resources are identified as per
the business needs.
1.4 Economic systems are developed as per the
organizational requirements
1.5 Available resources are identified as per the
organization capacity.
1.6 Resources are utilized effectively as per the
financial objectives.

2. Apply concept of 2.1 Market demand dynamics are determined in line

demand in market with business objectives.
analysis 2.2 Factors affecting demand are outlined as per the
organizational policy.
2.3 Demand curve is derived as per market trends.
2.4 Decisions are made in line with elasticity of
demand.

3. Apply concept of 3.1 Market demand dynamics are determined in line

supply in market with business objectives.
analysis 3.2 Factors affecting supply are outlined as per the

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 organizational policy.
3.3 Supply curve is derived as per market trends.
3.4 Decisions are made in line with elasticity of supply,
4. Set prices of the 4.1 Pricing framework is developed as per
products organizational financial objective.
4.2 Customer purchasing habits are determined in line
with market trends.
4.3 Overall costs are determined in line with financial
objectives.
4.4 Projected revenues are determined as per desired
profitability.
4.5 Costs and revenues are benchmarked in line with
the industry.
4.6 Equilibrium price is established as per the market
trends.
4.7 Recommendations are made in line with the
organizational policy.
5. Apply theory of 5.1 Consumer behavior approaches are identified as per
consumer organizational needs.
behaviour 5.2 Consumer utility is analyzed as per organizational
requirements.
5.3 Consumer equilibrium is analyzed based on the
income and prices
5.4 Indifference curves are applied
6. Apply production 6.1 Mobility of factors of production is determined as
theory per organizational requirements.
6.2 Output units are determined as per organizational
resources.
6.3 Stages of production are identified as per
organizational product.
6.4 Long run production is analyzed as per the
organizational objectives
7. Apply theory of 7.1.Production costs are classified as per organizational
costs policy.
7.2.Cost curves are analyzed as per organizational
policy.
7.3.Optimal size of the firm is determined based on
economies of scale.
8. Differentiate 8.1.Market structures are selected as per organizational
market structures. requirement.
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 8.2. Market output and prices are determined
9. Demonstrate 9.0 National income concepts are determined
understanding of 9.1 Circular flow of income is drawn as per the national
national income economic policy
9.2 National income methods are selected based on the
measurements
9.3 National income statistics are applied as per the
national economic policy
9.4 National income equilibrium is determined.
10. Demonstrate 10.0 Features of money are identified as per the SOPs
Understanding of 10.1 Demand and supply of money is determined as per
money and the SOPs
banking 10.2 Financial institutions are identified as per the
SOPs
11. Demonstrate 11.0 Inflation causes are classified as per the SOPs
Understanding of 11.1 Inflation effects are identified as per the SOPs
Inflation and 11.2 Measures of inflation control are determined
unemployment 11.3 Unemployment causes are identified as per the
SOPs
11.4 Unemployment control measures are determined
as per the work place requirement
12. Demonstrate 12.0 International trade theories are identified as per
understanding of the SOPs
international trade 12.1 International balance trade is determined as per the
SOPs
12.2 International balance of payment is determined as
per the SOPs
12.3 Exchange rates are determined as per the SOPs
12.4 Economic integration and regional grouping are
evaluated as per the SOPs
12.5 International financial institutions are selected as
per the SOPs

RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.

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 Variable Range
 Market structures .1 Monopoly
include but not .2 Perfect competition
limited to: .3 Monopolistic competition
.4 Oligopoly
.5 Duopoly
 Financial .1 Regulatory bodies-Central bank, CMA,IRA,SASRA
institutions .2 Banking institutions
include but not .3 Non-banking financials
limited to:
 Costs include but .1 Fixed costs
not limited to: .2 Variable costs
.3 Total cost
.4 Opportunity costs
.5 Marginal cost

REQUIRED KNOWLEDGE AND UNDERSTANDING

The individual needs to demonstrate knowledge of:
 Economics
 Computer Operations
 Bank operational procedures
 Legal operating environment
 Banking policies and procedures
 Market trends
 Financial markets
SKILLS
The individual needs to demonstrate the following skills:
 Interpersonal
 Critical thinking
 Communication
 Evaluation.
 Analytical

EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

1. Critical Aspects of Assessment requires evidence that the candidate:

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 Competency 1.1 Demonstrated understanding of economic concepts
1.2 Applied concept of demand in market analysis
1.3 Applied concept of supply in market analysis
1.4 Demonstrated the ability to set prices of the products
1.5 Demonstrated the ability to apply theory of consumer
behaviour
1.6 Demonstrated the ability to apply production theory
1.7 Demonstrated the ability to apply theory of costs
1.8 Demonstrated the ability to differentiate market structures.
1.9 Demonstrated understanding of national income
1.10 Demonstrate Understanding of money and banking
1.11 Demonstrated understanding of Inflation and
unemployment
1.12 Demonstrated understanding of international trade

2. Resource The following resources must be provided:

Implications 2.1 Exchange rate charts
3. Methods of Competency may be accessed through:
Assessment 3.1 Written tests
3.2 Oral questioning
3.3 Third party reports
3.4 Observation

4. Context of Competency may be assessed:

Assessment 4.1 On the job
4.2 Off the job
4.3 In work placement (attachment)
4.4 Off the job assessment must be undertaken in a closely
simulated workplace environment
5. Guidance Holistic assessment with other units relevant to the industry
information for sector, workplace and job role is recommended.
assessment

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 APPLY PRINCIPLES OF QUANTITATIVE TECHNIQUES
UNIT CODE: BUS/OS/AC/CC/03/6
UNIT DESCRIPTION
This unit specifies the competencies required to apply principles of quantitative techniques. It
involves carrying out quantitative techniques, applying correlation and regression analysis,
formulating linear programming models, carrying out operational matrices, applying time series,
analyzing project networks, applying calculus, formulating inventory control models,
determining probability and probabilistic distribution, testing hypothesis.
ELEMENTS AND PERFORMANCE CRITERIA
ELEMENT PERFORMANCE CRITERIA
These describe the key These are assessable statements which specify the required
outcomes which make up level of performance for each of the elements.
workplace function. Bold and italicized terms are elaborated in the range.
1. Carry out 1.1 Purpose of quantitative techniques are identified as
quantitative per organizational requirement
techniques 1.2 Types of quantitative techniques are determined as
per organizational requirements
1.3 Quantitative techniques are established as per
organizational requirement
2. Apply Correlation 2.1 Independent and dependent variables are identified
and regression based on the data provided.
2.2 Linear regression and correlation equations are
formulated based on the data provided.
2.3 Linear regression and correlation equations are
analyzed as data provided
2.4 Constants are interpreted as per equations.

3. Formulate linear 3.1 Assumptions are identified

programming 3.2 linear equations are formulated as per data
models 3.3 Linear programming methods are selected
3.4 Linear equations are analyzed as per data
3.5 Linear results are interpreted as per data.
4. Carry out 4.1 Matrix order is determined
Operational 4.2 Matrix operations are preformed
Matrices 4.3 Inverse of the matrix is determined
4.4 Simultaneous equation are formulated
4.5 The unknown variables are determined
5. Apply time series 5.1 Components of time series are identified
5.2 Time series methods are selected
5.3 Various time series models are decomposed
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 6. Analyse project 6.1 Project networks are analyzed
Networks 6.2 Network rules are determined
6.3 Network analysis is constructed
6.4 Project critical path and duration are determined

7. Apply Calculus 7.1.Business functions are identified

7.2.Business functions are differentiated
7.3.Business functions are integrated
7.4.Business functions are interpreted

8. Formulate 8.1. Inventory control models assumptions are

Inventory control identified
models 8.2.Inventory control model is selected
8.3.Stock levels are determined
8.4.Total inventory costs are determined
9. Determine 9.1 Probability events are classified
Probability and 9.2 Probability laws are applied
probabilistic 9.3 Probability distribution functions are determined
distribution
10. Carry out 10.1 Hypothesis tests are identified
hypothesis Testing 10.2 Hypothesis errors are determined
10.3 Critical and acceptance regions are determined
10.4 Z-test and T-tests are carried out

RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.

Variable Range
 Matrix  additions,
operations  subtractions,
includes but not  division
limited:  multiplication
 Total inventory  Purchase
costs includes  Ordering
but not limited:  Holding

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REQUIRED KNOWLEDGE AND UNDERSTANDING
The individual needs to demonstrate knowledge of:
 Mathematics
 Economics
 Numeracy
 Statistics
SKILLS
The individual needs to demonstrate the following skills:
 Critical thinking
 Communication skills
 Analytical.
 Report writing.
 Problem solving

EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

11 Critical Aspects of Assessment requires evidence that the candidate:

Competency 1.1 Demonstrated the ability to carry out quantitative
techniques
1.2 Applied Correlation and regression
1.3 Formulated linear programming models
1.4 Demonstrated the ability to carry out operational matrices
1.5 Applied time series
1.6 Analyzed project Networks
1.7 Demonstrated the ability to apply Calculus
1.8 Formulated Inventory control models
1.9 Determined Probability and probabilistic distribution
1.10 Demonstrated the ability to test hypothesis
12 Resource The following resources must be provided:
Implications 2.1 Frequency distribution tables

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13 Methods of Competency may be accessed through:
Assessment 3.1 Written tests
3.2 Oral questioning
3.3 Third party reports
3.4 Observation

14 Context of Competency may be assessed:

Assessment 4.1 On the job
4.2 Off the job
4.3 In work placement (attachment) Off the job assessment
must be undertaken in a closely simulated workplace
environment
15 Guidance information Holistic assessment with other units relevant to the industry sector,
for assessment workplace and job role is recommended.

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 APPLY PRINCIPLES OF BUSINESS LAW
UNIT CODE: BUS/OS/AC/CC/04/6

UNIT DESCRIPTION
This unit specifies the competencies required to apply principles of business law ; It involves
demonstrating the understanding law, applying law of Persons, law of tort, law of contract, law
of sale of goods, hire purchase contracts, law of agency, law of negotiable instruments, the law
of insurance and the law of property.
ELEMENTS AND PERFORMANCE CRITERIA
ELEMENT PERFORMANCE CRITERIA
These describe the key These are assessable statements which specify the required level
outcomes which make up of performance for each of the elements.
workplace function. Bold and italicized terms are elaborated in the range.
1. Demonstrate 1.1 Nature of law is determined as per common law of England
understanding of 1.2 The sources of law are identified as per common law of
law England
1.3 The purpose the law is identified as per common law of
England
1.4 Laws are classified as per common law of England.
2. Apply law of 2.1 Functions of law of tort are determined as per company Act
Persons 2.2 Nature of tortuous law liability is explained as per company
Act
2.3 Tortuous liability is determined as per company Act
2.4 Tort, crime, breach of contract and malice are differentiated
as per company Act
2.5 Capacity to sue or be sued is determined as per company
Act
2.6 General defense methods are identified as per company Act
3. Apply law of tort 3.1 Features of valid contract are identified as per company Act
3.2 Methods of forming contract are determined as per
company Act
3.3 Terms of contract are identified as per company Act
3.4 Methods of discharging contract are identified as per
company Act
3.5 Remedies of breach of contract are determined as per
company Act

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 4. Apply law of 4.1 Agents are classified as per company Act
contract 4.2 Methods of creating agents are identified as per company
act
4.3 Events of agents authority are identified as per company
Act
4.4 Duties and rights of agents are identified as per company
Act
4.5 Methods of terminating agency are identified as per
company Act
5. Apply law of sale 5.1 Sale agreement to sell are differentiated as per sale of
of goods goods Act
5.2 Capacity to buy and sell is determined as per sale of goods
Act
5.3 Implied conditions and warranties are identified as per sale
of goods Act
5.4 Doctrine of caveat emptor
5.5 Factors affecting transfer of title are determined as per sale
of goods Act
5.6 Rights of buyer and unpaid seller are identified as per sale
of goods Act
5.7 Auction process is determined as per the sale of goods Act

6. Apply hire 6.1 Nature of hire purchase is determined as per hire purchase
purchase contracts law
6.2 Hire purchase agreement are registered as per hire purchase
law
6.3 Terms of terminating hire purchase agreement are
determined as per hire purchase law
6.4 Completion of hire purchase agreement is determined as
per hire purchase law
7. Apply law of 7.1 Agents are identified as per the organizational policies and
agency procedures
7.2 Rights and duties of the parties are determined based on
the contract
7.3 Authority of an agent is defined as per the organizational
requirements
7.4 Termination of agency procedures are determined based
on the contract

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 8. Apply law of 8.1 Negotiable instruments are identified as per the company
negotiable Act
instruments 8.2 Characteristics of negotiable instrument are identified as
per the company Act
9. Apply law of 9.1 Insurance contract are identified and selected
insurance 9.2 Insurance principles are formulated based on the contract
9.3 Contract are formed as per the organizational requirement

10. Apply law of 10.1 Property is classified based on their properties

property 10.2 Land interests are determined as per the organizational
requirements
10.3 Intellectual property is determined as per the SOPs.

RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.

Variable Range
1. Negotiable  Cheques
instrument  Bill of exchange
includes but not  Promissory note
limited to:
2. Property includes  Real and personal
but not limited to:  Movable
 immovable
 tangible
 And intangible

3. Intellectual  Plant breeder’s patents
property includes  trademarks,
but not limited to:  Copyrights
 Industrial designs

REQUIRED KNOWLEDGE AND UNDERSTANDING

The individual needs to demonstrate knowledge of:

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  Business & Economic cycles in a diverse range of sectors.
 Financial Accounting.
 Risk management.

SKILLS
The individual needs to demonstrate the following skills:
 Evaluation.
 Communication
 Analysis.
 Numeracy.
 Report writing.
 Negotiation
 Inter-personal.

EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

1. Critical Aspects of Assessment requires evidence that the candidate:

Competency 1.1 Demonstrated the ability to understand law
1.2 Demonstrated the ability to apply law of Persons
1.3 Demonstrated the ability to apply law of tort
1.4 Demonstrated the ability to apply law of contract
1.5 Demonstrated the ability to apply law of sale of goods
1.6 Demonstrated the ability to apply hire purchase contracts
1.7 Demonstrated the ability to apply law of agency
1.8 Demonstrated the ability to apply law of negotiable
instruments
1.9 Demonstrated the ability to apply the law of insurance
1.10 Demonstrated the ability to apply the law of property

2. Resource The following resources must be provided:

Implications 2.1 Policy document
3. Methods of Competency may be accessed through:
Assessment 3.1 Written tests
3.2 Oral questioning
3.3 Third party reports
3.4 Case studies
4. Context of Competency may be assessed:

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 Assessment 4.1 On the job
4.2 Off the job
4.3 In work placement (attachment)
4.4 Off the job assessment must be undertaken in a closely
simulated workplace environment
5. Guidance Holistic assessment with other units relevant to the industry
information for sector, workplace and job role is recommended.
assessment

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 APPLY PRINCIPLES OF MANAGEMENT
UNIT CODE: BUS/OS/AC/CC/05/6

UNIT DESCRIPTION
This unit specifies the competencies required to apply principles of management. It involves
demonstrate understanding management thought, planning business function, organize
business function, performing Staffing function, directing business function and controlling
business function.

ELEMENTS AND PERFORMANCE CRITERIA

ELEMENT PERFORMANCE CRITERIA

These describe the key These are assessable statements which specify the required
outcomes which make up level of performance for each of the elements.
workplace function. Bold and italicized terms are elaborated in the range.
1.1 Scientific approach is identified as per the SOPs
1. Demonstrate
1.2 General administrative approach is established as per
understanding
the SOPs
management
1.3 Behavioral approach is established as per the SOPs
thought
1.4 Business environment is identified as per the industry
2.1 Planning process is established as the organizational
2. Plan business
requirements.
function/Perform
2.2 Types of planning are determined as SOPs.
planning function
2.3 Decision making process are established as per the
SOPs
3.1 Principles of organizing are established as per the SOPs.
3. Organize business
3.2 Process of organizing is determined as per the SOPs
function
3.3 Organizational structures are developed as per the work
place requirements
3.4 Authority, responsibility and power is established as per
the organizational requirement.
3.5 Delegation process is established as per the SOPs
3.6 Coordination process is determined.
4. Perform Staffing 4.1 Recruitment and selection are carried out as per the
function organizational requirements.
4.2 Training and development are carried out as per the
work place procedures
4.3 Performance appraisal is conducted as per the work
place objectives.
4.4 Reward and compensation are administered as per the

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 work place requirements.
4.5 Separation process is carried out as per the work place
requirements.
5. Direct business 5.1 Directing process is identified and established as per the
function SOPs.
5.2 Leadership styles are determined as per the work place
needs.
5.3 Supervision is carried out par the work place
requirements
5.4 Motivation process is determined as per the work place
requirements.
5.5 Communication structure is developed as per SOPs.

6.1 Control processes are identified as per the work place

6. Control business
procedures.
function
6.2 Types of control systems are developed as per the work
place requirements
6.3 Effective control systems are established as per the work
place procedures.

RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.

Variable Range
Leadership styles include
 Bureaucratic leadership
but not limited to:
 Charismatic leadership
 Situational leadership
 Autocratic leadership

REQUIRED SKILLS AND KNOWLEDGE

This section describes the skills and knowledge required for this unit of competency.

Required skills
The individual needs to demonstrate the following skills:
 Analytical

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  Critical thinking
 Decision making
 Communication
 Time management
 Planning
 Organizing
 Directing
Required knowledge
The individual needs to demonstrate knowledge of:
- Information technology and management
- Globalization
- Business ethics and integrity
- Corporate Social responsibility
EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

1. Critical Aspects of Assessment requires evidence that the candidate:

Competency 1.1 Demonstrated understanding management thought
1.2 Demonstrated the ability to plan business function
1.3 Demonstrated the ability to organize business
function
1.4 Demonstrated the ability to perform Staffing
function
1.5 Demonstrated the ability to direct business
function.
1.6 Demonstrated the ability to control business
function.

2. Resource The following resources must be provided:

Implications 2.1 Policy documents

3. Methods of Competency may be accessed through:

Assessment 3.1 Observation
3.2 Written tests
3.3 Oral questioning
3.4 Third party report
4. Context of Competency may be assessed:
Assessment 4.1 On-the- job

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 4.2 Off the job
4.3 Off the job assessment must be undertaken in a
closely simulated workplace environment.
5. Guidance Holistic assessment with other units relevant to the
information for industry sector, workplace and job roles is recommended.
assessment

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 CORE UNITS OF COMPETENCY

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 APPLY FUNDAMENTALS OF ACCOUNTING
UNIT CODE: BUS/OS/AC/CR/01/6

UNIT DESCRIPTION
This unit specifies the competencies required to apply fundamentals of accounting. It involves
demonstrating understanding of accounting principles and policies, applying double entry
concept, classifying capital and liabilities, correcting accounting errors and suspense account,
preparing sole trader statement, preparing partnership statements and prepare company
statements.

ELEMENTS AND PERFORMANCE CRITERIA

ELEMENT PERFORMANCE CRITERIA

These describe the key These are assessable statements which specify the required
outcomes which make up level of performance for each of the elements.
workplace function. Bold and italicized terms are elaborated in the range.
1.1 Nature and purpose of accounting is established.
1. Demonstrate
1.2 Users of accounting information and their information
Understanding of
needs is established
accounting
1.3 Qualities of accounting information is determined
principles and
1.4 Accounting concepts/principles are identified
policies
1.5 Accounting standards are determined
1.6 Accounting equation is prepared

2.1 Accounting source documents are prepared

2. Apply double entry
2.2 Books of original entry are determined
concept
2.3 Double entry system is applied to prepare ledger
accounts.
2.4 The trial balance and basic financial statements are
prepared.
2.5 Computerized accounting systems is applied as per the
accounting guidelines
3.1 Accrued expenses and prepaid expenses are determined
3. Classify capital,
as per the accounting principles.
liabilities and
3.2 Accounting for revenue
Assets
3.3 Accounting for accounts receivables, bad debts and
allowance for doubtful debts are determined.
3.4 Property plant and equipment accounts are managed
3.5 Inventory is recognized, measured and valued based on
cost method.
3.6 Accounting for cash and cash equivalents, bank

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 reconciliation
3.7 Accounts payable are accounted for including control
account.
4.1 Errors that can be detected by the trial balance are
4. Correct accounting
determined.
errors and suspense
4.2 Errors where the effect of the error causes the trial
account
balance not to balance are identified.
4.3 Errors where the effect of the error causes the trial
balance still balance are identified.
4.4 Procedures of correcting errors are determined as per the
organization objectives.
4.5 Errors that can be corrected by suspense account are
identified
4.6 Suspense account is prepared as per the SOPs.
5.1 Sources of capital for sole trader are established
5. Prepare sole trader
5.2 Sole trader Income statement is drafted as per
statement
accounting period.
5.3 Statement of financial position is prepared as per
accounting period.
6.1 Contents of a partnership agreement are determined as
6. Prepare partnership
per the SOPs.
statements
6.2 Current and capital accounts are prepared as per the
SOPs as per accounting standards.
6.3 Income Statement is prepared as per accounting
standards.
6.4 Appropriation of profit and loss account is prepared.
6.5 Statement of financial is prepared as per the
organizational requirements
7.1.Types of share capital are identified as company’s Act
7. Prepare company
7.2.Types of reserves are determined as per the
statements
organizational objectives.
7.3.Issue of shares is determined as per the organizational
requirements
7.4.Rights issues and bonus are calculated as per the
company polices
7.5.Provisions and reserves are identified
7.6.Income tax is calculated as per the SOPs.
7.7.Accounting treatment and presentation is conducted as

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 per the accounting standards
7.8.Income statement is drafted as per the accounting
standards.
7.9.Statement of financial position is prepared as per the
accounting standards.

RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.

Variable Range
Revenue include but not
 Accrued income
limited to:
 Prepaid income
Types of share capital  Ordinary shares
include but are not limited  preference shares
to
Types of reserves include
 Share premium,
but are not limited to
 Revaluation reserve,
 General reserves
 Retained profits

REQUIRED SKILLS AND KNOWLEDGE

This section describes the skills and knowledge required for this unit of competency.

Required skills
The individual needs to demonstrate the following skills:
 Negotiation
 Numeracy
 Analyze errors
 Conduct image analysis
 Interpret and analyze statistics
 Perform mental calculations
 Record with accuracy and precision
 Undertake high level computations
Required knowledge
The individual needs to demonstrate knowledge of:

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  Principles of accounts
 Emerging trends
 Formation of companies
 Policies and procedures
EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

1. Critical Aspects of Assessment requires evidence that the candidate:

Competency
1.1 Demonstrated understanding of accounting
principles and policies
1.2 Demonstrated the ability to apply double entry
concept
1.3 Demonstrated the ability to classify capital, assets
and liabilities
1.4 Demonstrated the ability to correct accounting
errors and suspense account
1.5 Demonstrated the ability to prepare sole trader
statement
1.6 Demonstrated the ability to prepare partnership
statements
1.7 Demonstrated the ability to prepare company
statements

2. Resource The following resources must be provided:

Implications 2.1 Policy documents
2.2 Accounts statements.
3. Methods of Competency may be accessed through:
Assessment 3.1 Observation
3.2 Written tests
3.3 Oral questioning
3.4 Third party report
4. Context of Competency may be assessed:
Assessment 4.1 On-the- job
4.2 Off the job
4.3 Off the job assessment must be undertaken in a
closely simulated workplace environment.
5. Guidance Holistic assessment with other units relevant to the

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 information for industry sector, workplace and job roles is recommended.
assessment

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 CARRY OUT BUSINESS MATHEMATICS AND STATISTICS
UNIT CODE: BUS/OS/AC/CR/02/6

UNIT DESCRIPTION
This unit specifies the competencies required to carrying out business mathematics and statistics.
It involves carrying out statistical equations, carrying out statistical matrices, preparing
commercial mathematics, performing elementary statistics, carrying out descriptive statistics,
applying set theory, applying basic probability theory and determining index numbers.

ELEMENTS AND PERFORMANCE CRITERIA

ELEMENT PERFORMANCE CRITERIA

These describe the key These are assessable statements which specify the required
outcomes which make up level of performance for each of the elements.
workplace function. Bold and italicized terms are elaborated in the range.
1.1 Linear equations are determined as per the standard
1. Carry out statistics
operating procedures (SOPs).
equations
1.2 Quadratic equations are determined as per the standard
operating procedures (SOPs).
1.3 Differentiation is carried out as per the SOPs.
1.4 Simultaneous equations are formulated as per the SOPs.
1.5 Break-even analysis is carried out as per the SOPs.
1.6 Total revenue, total cost and profit equations are
calculated as per the SOPs.
2.1 Addition, subtraction, division and multiplication
2. Carry out statistical
formula are identified as per the SOPs.
matrices
2.2 Determinants of 2x2 matrices are calculated as per the
SOPs.
2.3 Inverses of 2x2 matrices are calculated as per the sops.
2.4 Matrices applied to business operations as per the
organizational objectives.
3.1 Buying and selling methods are determined as per the
3. Prepare
organizational objectives.
Commercial
3.2 Commissions and salaries rates are determined based
mathematics
on the company policies and procedures.
3.3 Bills of utilities are calculated as per the SOPs.
3.4 Simple and compound interest are calculated as per the
SOPs.
3.5 Depreciation and appreciation of assets are carried out
as per the accounting standards.
3.6 Hire purchase is determined as per the SOPs.

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 3.7 Foreign exchange is determined as per the forex
markets.
4.1 Methods of data collection are selected as per the SOPs.
4. Perform
4.2 Sampling techniques and presentation of data is
Elementary
established as per the SOPs.
statistics
4.3 Tables and diagrams are prepared as per the SOPs.
4.4 Graphs are drafted as per the SOPs
4.5 Frequency distribution tables are drawn as per the SOPs.
4.6 Histogram and frequency polygons are drawn as per the
SOPs.
4.7 Cumulative frequency curve (OGIVE) are drawn and
applied.
5.1 Measures of central tendency are established as per the
5. Carry out
SOPs.
Descriptive
5.2 Measures of dispersion are determined as per the SOPs
statistics
5.3 Measures of skewness and kurtosis are analyzed as per
the SOPs.
6.1 Sets types are identified as per the SOPs.
6. Apply Set theory
6.2 Sets operations are performed as per the SOPs.
6.3 Venn diagrams are drawn as per the SOPS.

7.1. Probability events are identified as per the work place

7. Apply Basic
requirements.
probability theory
7.2.Types of events are determined as per the SOPs.
7.3.Rules of probability are applied based on additive and
multiplicative rules.
7.4.Baye’s Theorem is determined as per the SOPs.
7.5.Probability trees are drawn as per the SOPs.
7.6.Index numbers are constructed as per the SOPs.
8. Determine Index
7.7.Methods of determining index numbers are applied as
numbers
per the SOPs.
7.8.Consumer Price Index (CPI) is calculated as per the
SOPs.
7.9.Weighted index numbers are determined as per the
SOPs.

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RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.

Variable Range
 Buying and selling  Discounts
methods include but  Margins
not limited to:  mark-ups

 Commissions and  Piece and hourly rates

salaries rates  Gross and net pay
includes but not  PAYE
limited to:
 Bills of utilities  Water
include but are not  Electricity
limited to
 Methods of data  Primary
collection include  Secondary Data
but are not limited to
 Bar charts
 Tables and diagrams
include but are not  Pie charts
limited to
 Basic time series graphs
 Graphs include but
are not limited to  Z-charts,
 Lorenz curves and
 Semi-log graphs

 Measures of central  Mean: arithmetic mean, weighted arithmetic mean,

tendency include but geometric mean and harmonic mean
are not limited to  Mode
 Median

 Weighted index  Laspeyre’s

numbers include but  Paasche’s
are not limited to  Fisher’s ideal
 Marshal

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REQUIRED SKILLS AND KNOWLEDGE
This section describes the skills and knowledge required for this unit of competency.
Required skills
The individual needs to demonstrate the following skills:
 Negotiation
 Numeracy
 Analyze errors
 Conduct image analysis
 Interpret and analyze statistics
 Perform mental calculations
 Record with accuracy and precision
 Undertake high level computations
Required knowledge
The individual needs to demonstrate knowledge of:
 Research methods
 Statistics
 Qualitative techniques
 Policies and procedures
EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

1. Critical Aspects of Assessment requires evidence that the candidate:

Competency 1.1 Demonstrated ability to carry out statistics equations
1.2 Carry out statistical matrices.
1.3 Demonstrated ability to prepare commercial
mathematics.
1.4 Demonstrated ability to perform elementary statistics.
1.5 Demonstrated ability to carry out descriptive statistics.
1.6 Demonstrated ability to apply Set theory.
1.7 Demonstrated ability to apply Basic probability
theory.
1.8 Demonstrated ability to determine Index numb

2. Resource The following resources must be provided:

Implications 2.1 Frequency charts
2.2 Data sheets
3. Methods of Competency may be accessed through:
Assessment 3.1 Observation

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 3.2 Written tests
3.3 Oral questioning
3.4 Third party report
4. Context of Competency may be assessed:
Assessment 4.1 On-the- job
4.2 Off the job
4.3 Off the job assessment must be undertaken in a closely
simulated workplace environment.
5. Guidance Holistic assessment with other units relevant to the
information for industry sector, workplace and job roles is recommended.
assessment

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 CARRY OUT FINANCIAL ACCOUNTING
UNIT CODE: BUS/OS/AC/CR/03/6

UNIT DESCRIPTION
This unit specifies the competencies required to carry out financial accounting. It involves
accounting for assets and liabilities, preparing financial statements of a partnership, of a
company, of a manufacturing entity, of a not-for-profit making organization, analyzing financial
statements and carrying out public sector accounting.

ELEMENTS AND PERFORMANCE CRITERIA

ELEMENT PERFORMANCE CRITERIA

These describe the key These are assessable statements which specify the required
outcomes which make up level of performance for each of the elements.
workplace function. Bold and italicized terms are elaborated in the range.
1.1 Organization assets are determined as per the
1. Account for assets
accounting standards.
and liabilities
1.2 Organizational liabilities are determined as per the
accounting standards.
1.3 Plant, property and equipment movement schedule is
prepared as per the accounting standards.
2.1 Partnership income statement is prepared as per the
2. Prepare Financial
accounting standards.
statements of a
2.2 Partnership financial position statement is prepared.
partnership
2.3 Changes in partnership – admission of a new partner,
retirement and change are established.
2.4 Partnership profit sharing ratio is applied as per the
partnership deed.

3. Prepare Financial 3.1 Income statement is prepared as per the accounting

statements of a standards.
company 3.2 Statement of financial position is prepared as per the
accounting standards
3.3 Financial statements under incomplete information are
prepared.
4. Prepare Financial 4.1 Features of a manufacturing entity are identified
statements of a 4.2 Costs between manufacturing selling and administration
manufacturing are Classified and apportioned as per the SOPs.
entity 4.3 manufacturing account, income statement and
4.4 Statement of financial position is prepared as per the

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 SOPs.
5.1 Non-profit making Features are determined as per the
5. Prepare financial
organizational requirements
statements of a not-
5.2 Funds and their accounting treatment are established as
for-profit making
per the work place requirements.
organization
5.3 Income and expenditure account are prepared as per the
accounting principles.
5.4 Statement of financial position is drafted as per the
SOPs.
6.1 Categories of cash are identified as per the SOPs.
6. Analyze financial
6.2 Methods of preparing statement of cash flows are
statements
determined.
6.3 Statement of cash flows is prepared as per accounting
standards.
6.4 Ratios are analyzed as per the accounting principles.
6.1 Public sector entities are identified as per the
7. Carry out public
international public sector accounting standards (IPSAS)
sector accounting
6.2 Regulatory and oversight structures are identified.
6.3 Public sector accounting sector techniques are applied as
per the IPSAS.
6.4 Public sector accounts are carried out as per the IPSAS.

RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.

Variable Range
 Organization assets  Non -current assets: Property, plant and equipment
include but not  Intangible assets – recognition, measurement
limited to: (amortization, impairment and revaluation),
 Disposals and disclosures
 Financial assets
 Current assets: stock, debtors
 Organizational  Loans – Accounting treatment of repayment of
liabilities include but principal and interest
not limited to:
 Creditors

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REQUIRED SKILLS AND KNOWLEDGE
This section describes the skills and knowledge required for this unit of competency.

Required skills
The individual needs to demonstrate the following skills:
 Analytical
 Critical thinking
 Decision making
 Communication
 Time management
 Planning
 Organizing
 Directing
Required knowledge
The individual needs to demonstrate knowledge of:
 The accounting framework
 Sources of regulations at national and global levels; the law (Companies Act),
professional bodies, global regulatory bodies
 Accounting standards (IASs/IFRSs) (their importance and limitations) -
 Professional ethics

EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

1. Critical Aspects of Assessment requires evidence that the candidate:

Competency 1.1 Accounted for assets and liabilities
1.2 Prepared Financial statements of a sole trader
1.3 Prepared Financial statements of a company
1.4 Prepared Financial statements of a company
1.5 Prepared Financial statements of a manufacturing
entity
1.6 Prepared Financial statements of a not-for-profit
making organization
1.7 Analyzed financial statements
1.8 Demonstrated the ability to carry out Public Sector
Accounting.

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 2. Resource The following resources must be provided:
Implications 2.1 Policy documents

3. Methods of Competency may be accessed through:

Assessment 3.1 Observation
3.2 Written tests
3.3 Oral questioning
3.4 Third party report
4. Context of Competency may be assessed:
Assessment 4.1 On-the- job
4.2 Off the job
4.3 Off the job assessment must be undertaken in a
closely simulated workplace environment.
5. Guidance Holistic assessment with other units relevant to the
information for industry sector, workplace and job roles is recommended.
assessment

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 APPLY PRINCIPLES OF FINANCIAL MANAGEMENT
UNIT CODE: BUS/OS/AC/CR/04/6

UNIT DESCRIPTION
This unit specifies the competencies required to apply principles of financial management. It
involves; Identifying financial sources, evaluating financial markets and systems, determining
time value of money, analyzing risk and return, determining cost of capital, managing working
capital, evaluating capital budgeting decisions, formulating dividend decisions and applying
Islamic finance.
ELEMENTS AND PERFORMANCE CRITERIA
ELEMENT PERFORMANCE CRITERIA
These describe the key These are assessable statements which specify the required
outcomes which make up level of performance for each of the elements.
workplace function. Bold and italicized terms are elaborated in the range.
1. Identify financial 1.1 Sources of finance are identified as per the SOPs
sources 1.2 Finance sources are classified as per the SOPs.
1.3 Evaluation criteria are determined as per the SOPs.
1.4 Finance sources are evaluated as per the
organizational objectives.
2. Evaluate financial 2.1 Financial institutions are identified as per the
markets and SOPs.
systems 2.2 Financial institutions roles are determined as per the
SOPs.
2.3 Financial institutions are analyzed based on
financial performance.
2.4 Financial institution is selected as per the
organization objectives.

3. Determine time 3.1 Discounting factor is determined as per the SOPs.

value of money 3.2 Future time value of money is computed based on
discounting factor.
3.3 Present time values of money are computed based
on discounting factor.
3.4 Annuities and perpetuities are determined as per the
discounting factor.
3.5 Loan amortization schedule is prepared.
4. Analyze risk and 4.1 Risk and return are identified as per the SOPs.
return 4.2 Risk and return components are determined as per
the SOPs.
4.3 Risks are classified as per the standard operating

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 procedures
4.4 Risk and return for a single asset is determined.
4.5 Investment decisions are determined as per the
organizational requirement.

5. Determine cost of 5.1 Capital structure is determined as per financial

capital statements.
5.2 Component costs of capital are identified as per
financial statements.
5.3 Component costs of capital are computed as per
financial statements.
5.4 Component costs of capital weights are calculated
5.5 Weighted average cost of capital is determined.
5.6 Marginal cost of capital is determined.
5.7 Optimal capital structure decision is determined.
6. Manage working 6.1 Components of working capital are identified as per
capital the SOPs.
6.2 Working capital sources are selected as per the
SOPs.
6.3 Operating cash cycle is determined as per the SOPs.
6.4 Working capital polices are formulated as per the
SOPs.
6.5 Cash and inventory optimal levels are determined as
per the SOPs.
6.6 Account payables period is determined as per the
SOPs.
6.7 Account receivables collection period is determined
7. Evaluate Capital 7.1.Investment projects are classified.
Budgeting 7.2.Investment criterion is identified.
decisions 7.3.Investment techniques are selected as per the
organizational requirements.
7.4.Investment projects are appraised based on the
techniques.
7.5.Investment project is selected based on the criterion.
8. Formulate 8.1. Dividend policies are formulated
dividend decisions 8.2.Forms of dividend payments are identified
8.3.Dividend Payment schedules is prepared as per the
organizational policy.
9. Apply Islamic 9.4 Islamic finance principles and trends are
finance determined.
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 9.5 Islamic finance sources are selected as per the sharia
law.
9.6 Islamic finance interest (RIBA) is determined.
9.7 Islamic finance returns are analyzed as per the work
place objectives.
9.8 Islamic finance securities are evaluated.

RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.

Variable Range
 Financial  Commercial banks
institutions  Merchant banks
includes but not  Central bank
limited:  Sacco’s
 Pension funds
 Mutual funds
 Insurance
 Micro-finance

 Forms of  Cash
dividend  Script/stock
payments  Bonus
includes but not  Rights
limited:

REQUIRED KNOWLEDGE AND UNDERSTANDING

The individual needs to demonstrate knowledge of:
 Mathematics
 Economics
 Financial accounting
 Law
 Statistics
SKILLS
The individual needs to demonstrate the following skills:
 Critical thinking
 Communication

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  Analytical.
 Report writing.
 Problem solving
 Innovative
 Creativity

EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

1. Critical Aspects of Assessment requires evidence that the candidate:

Competency 1.1 Identified financial sources
1.2 Evaluated financial markets and systems
1.3 Determined time value of money
1.4 Analyzed risk and return
1.5 Determined cost of capital
1.6 Managed working capital
1.7 Evaluated Capital Budgeting decisions
1.8 Formulated dividend decisions
1.9 Demonstrated the ability to apply Islamic finance
2. Resource The following resources must be provided:
Implications 2.1 Financial tables
3. Methods of Competency may be accessed through:
Assessment 3.1 Written tests
3.2 Oral questioning
3.3 Third party reports
3.4 Observation

4. Context of Competency may be assessed:

Assessment 4.1 On the job
4.2 Off the job
4.3 In work placement (attachment) Off the job assessment
must be undertaken in a closely simulated workplace
environment
5. Guidance Holistic assessment with other units relevant to the industry
information for sector, workplace and job role is recommended.
assessment

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 APPLY PRINCIPLES OF MANAGEMENT ACCOUNTING

UNIT CODE: BUS/OS/AC/CR/056

UNIT DESCRIPTION
This unit specifies the competencies required to apply principles of management accounting. It
involves gathering costing data, performing cost classification, analyzing costing data, managing
accounting costs, consolidating financial and cost accounting systems, applying costing methods,
preparing marginal and absorption costing and managing budgets and budgetary controls.
ELEMENTS AND PERFORMANCE CRITERIA
ELEMENT PERFORMANCE CRITERIA
These describe the key These are assessable statements which specify the required
outcomes which make up level of performance for each of the elements.
workplace function. Bold and italicized terms are elaborated in the range.
1. Gather costing 1.1 Operating costs, administration and finance cost
data data are established as per the work place
procedures.
1.2 Costing data is collected as per work place
procedures.

2. Perform Cost 2.1 Costing data is coded and classified.

classification 2.2 Costing data is reviewed as per the organizational
policy.
2.3 Cost classification methods are identified and
selected as per the organization policy.

3. Analyze costing 3.1 Cost estimation methods are selected and applied.
data 3.2 Data is reconciled as per the organizational
procedures.
3.3 Cost data is analyzed as per the work place
procedures.
3.4 Costs data is interpreted as per organizational
performance objectives.
3.5 Cost pricing is determined as per work place
procedures.
4. Manage 4.1 Elements of cost are identified as per the
accounting costs organizational objectives.
4.2 Costing procedures are developed as per the
organizational requirements.
4.3 Cost element valuation methods are selected as per

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 the organizational requirements.
4.4 Cost records are maintained as per the
organizational requirement.
4.5 Cost control procedures are developed as per the
organizational requirement.

5. Consolidate 5.1 Financial transactions are analyzed as per specific

financial and cost accounts.
accounting 5.2 Journal entries are recorded based on the double
systems entry concept.
5.3 Entries are adjusted at the end of each accounting
period.
5.4 Ledger systems are integrated and interlocked as per
the accounting period.
6. Apply costing 6.1 Costing methods are selected.
methods 6.2 Input cost data is recorded based on the selected
method.
6.3 Cost data is analyzed as per the selected method.
6.4 Cost per unit is determined.

7. Prepare marginal 7.1.Costing techniques are selected.

and absorption 7.2.Marginal and absorption statements are prepared.
costing 7.3.Marginal and absorption profits/losses are
reconciled.
7.4.Costs, sales and profits are analyzed.
7.5.Planning decision is determined.
8. Manage budgets 8.1.Budgets are prepared as per the SOPs.
and budgetary 8.2.Budget estimates are forecasted as per the SOPs.
controls 8.3.Budgets are documented as per the SOPs.
8.4.Budget estimates are implemented as per the SOPs
8.5. Budget outcomes are monitored as per the SOPs.
8.6.Budget outcomes evaluated as per the SOPs.

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RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.

Variable Range
 Costing  Job order costing
methods  Batching
includes but not  Process coasting
limited:  Service costing
 Unit costing

 Costing  Marginal
techniques  Absorption
includes but not
limited:

REQUIRED KNOWLEDGE AND UNDERSTANDING

The individual needs to demonstrate knowledge of:
 Mathematics
 Economics
 Financial accounting
 Law
 Statistics
SKILLS
The individual needs to demonstrate the following skills:
 Critical thinking
 Communication
 Analytical.
 Report writing.
 Problem solving
 Innovative
 Creativity

EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

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 1. Critical Aspects of Assessment requires evidence that the candidate:
Competency 1.1 Gathered costing data
1.2 Performed Cost classification
1.3 Analyzed costing data
1.4 Managed accounting costs
1.5 Consolidated financial and cost accounting systems
1.6 Applied costing methods
1.7 Prepared marginal and absorption statements
1.8 Managed budgets and budgetary controls
2. Resource The following resources must be provided:
Implications 2.1 Quotations
3. Methods of Competency may be accessed through:
Assessment 3.1 Written tests
3.2 Oral questioning
3.3 Third party reports
3.4 Observation

4. Context of Competency may be assessed:

Assessment 4.1 On the job
4.2 Off the job
4.3 In work placement (attachment) Off the job assessment
must be undertaken in a closely simulated workplace
environment
5. Guidance Holistic assessment with other units relevant to the industry
information for sector, workplace and job role is recommended.
assessment

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 APPLY PRINCIPLES OF PUBLIC FINANCE AND TAXATION
UNIT CODE: BUS/OS/AC/CR/06/6
UNIT DESCRIPTION
This unit specifies the competencies required to apply principles of taxation. It involves;
demonstrating understanding of public finance and taxation process, Public budget process,
managing public finance, computing taxable income, computing capital allowances,
administering income tax, administering presumptive tax and VAT and administering customs
and excise duty.
ELEMENTS AND PERFORMANCE CRITERIA
ELEMENT PERFORMANCE CRITERIA
These describe the key These are assessable statements which specify the required
outcomes which make up level of performance for each of the elements.
workplace function. Bold and italicized terms are elaborated in the range.
1. Demonstrate 1.1 Public finance sources are identified
understanding of 1.2 Public expenditure is determined
public finance and 1.3 Principles of an optimal tax system are identified as
taxation process per income tax Act
1.4 Taxes and tax rates are classified as per income tax
Act.
1.5 Impact, incidence and shifting of tax are determined
as per income tax Act.
1.6 Taxable capacity is determined as per income tax
Act.
1.7 Structure of revenue authority is reviewed as per the
income tax Act.
2. Demonstrate 2.1 Public budget policy is formulated as per the public
understanding of finance management Act.
Public budget 2.2 Budget committee is formed as per the public
process finance management Act.
2.3 Public budget components are identified as per the
public finance management Act.
2.4 Previous public budget is reviewed as per the public
finance management Act.
2.5 Public budget approval is carried out as per the
public finance management Act.
2.6 Public budget is executed as per the public finance
management Act.
2.7 Public budget is audited as per the public finance
management Act.

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 3. Manage public 3.1 Public finance principles are applied as per the
finance public finance management Act.
3.2 Government expenditure areas are identified as per
the public finance management Act.
3.3 Government revenue sources are selected as per the
public finance management Act.
3.4 Taxation principles are applied as per the public
finance management Act.
3.5 Fiscal policy is formulated as per the public finance
management Act.
3.6 National debt levels are determined as per the public
finance management Act.

4. Compute taxable 4.1 Sources of taxable income are identified as per

income income tax Act.
4.2 Employment income is computed as per income tax
Act.
4.3 Business income is computed as per income tax
Act.
4.4 Income from rent and royalties, farming, investment
and capital gain tax are computed as per income tax
Act.
5. Compute capital 5.1 Investment deductions are determined as per the
allowances income tax Act.
5.2 Industrial building deductions are determined as per
income tax Act.
5.3 Wear and tear allowances are determined as per
income tax Act.
5.4 Farm works deductions are determined as per
income tax Act.
5.5 Mining allowance are determined as per income tax
Act
5.6 Shipping investment deduction is determined as per
income tax Act.
6. Administer 6.1 Assessments and returns are determined as per
income tax income tax Act.
6.2 PAYE returns are prepared as per income tax Act.
6.3 Notices, objections, appeals, appellant bodies and
relief of mistakes are identified as per income tax
Act.

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 6.4 Collection, recovery and refund of taxes procedures
are determined as per the revenue authority
procedures
6.5 Offences, fines, penalties and interest are
determined as revenue authority procedures
6.6 ICT is applied in taxation as per the integrated tax
system
7. Administer 7.1.Presumptive tax is determined as per income tax
presumptive tax Act.
and VAT 7.2.Businesses are registered and deregistered for VAT
as per VAT Act.
7.3.Taxable and non-taxable supplies/ and privileged
persons and institutions are determined as per VAT
Act.
7.4.VAT is accounted for as per VAT Act.
7.5.VAT is remitted and refunded as per VAT Act
7.6.Rights and obligations of VAT registered person are
identified as per VAT Act.
7.7.Offences fines, penalties and interest implications
are determined as per the VAT Act.
8. Administer 8.1.Customs and excise duty procedures are determined
customs and as per customs and excise Act.
excise duty 8.2.Import and export duties are determining as per
customs and excise Act.
8.3.Prohibitions and restriction measures on import are
identified as per customs and excise Act.
8.4.Transit goods and bond securities are identified as
per customs and excise Act.
8.5.Excisable goods and services are identified as per
customs and excise Act.
8.6.Customs and excise duties purpose are identified as
per customs and excise Act
8.7.Goods subject to customs control are identified as
per customs and excise Act.
8.8.Import declaration form, pre-shipment inspection,
clean report of findings is identified as per customs
and excise Act.

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RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.

Variable Range
1. Businesses include 1.1 Sole proprietorship
but not limited to: 1.2 Partnership
1.3 Companies
1.4 NGOs
1.5 SACCOs and cooperatives

REQUIRED KNOWLEDGE AND UNDERSTANDING

The individual needs to demonstrate knowledge of:
 Business & Economic cycles in a diverse range of sectors.
 Financial Accounting.
 Risk management.

SKILLS
The individual needs to demonstrate the following skills:
 Evaluation.
 Communication
 Analysis.
 Report writing.
 Negotiation
 Inter-personal.

EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

1. Critical Aspects of Assessment requires evidence that the candidate:

Competency 1.1 Demonstrated understanding of public finance and
taxation process
1.2 Demonstrated understanding of Public budget process
1.3 Managed public finance
1.4 Computed taxable income
1.5 Computed capital allowances
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 1.6 Administered income tax
1.7 Administered presumptive tax and VAT.
1.8 Administered customs and excise duty.

2. Resource The following resources must be provided:

Implications 2.1 .KRA tax rates
3. Methods of Competency may be accessed through:
Assessment 3.1 Written tests
3.2 Oral questioning
3.3 Third party reports
3.4 Case studies
4. Context of Competency may be assessed:
Assessment 4.1 On the job
4.2 Off the job
4.3 In work placement (attachment)
4.4 Off the job assessment must be undertaken in a closely
simulated workplace environment
5. Guidance Holistic assessment with other units relevant to the industry
information for sector, workplace and job role is recommended.
assessment

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 CONDUCT FINANCIAL AUDITS
UNIT CODE: BUS/OS/AC/CR/07/6
UNIT DESCRIPTION
This unit specifies the competencies required to conduct financial audits. It involves carrying out
pre-engagement procedures, planning financial audit, monitoring internal control system,
detecting errors and frauds, gathering audit evidence, carrying out risk assessment, carrying out
computerized auditing and carrying out audit report.
ELEMENTS AND PERFORMANCE CRITERIA
ELEMENT PERFORMANCE CRITERIA
These describe the key These are assessable statements which specify the required
outcomes which make up level of performance for each of the elements.
workplace function. Bold and italicized terms are elaborated in the range.
1. Carry out pre- 1.1 Firm’s ability to perform the audit engagement is
engagement determined as per audits requirements.
procedures 1.2 Compliance of the firm and the engagement team is
determined as per ethical standards.
1.3 Audit independence is determined as per audit
requirements.
1.4 Engagement letter is offered as per audit
requirement.
2. Plan financial 2.1 Audit approach is determined as per organization
audit policy.
2.2 Audit schedule is prepared as per the approach.
2.3 Audit plan is prepared as per audit schedule
2.4 Internal control system is reviewed.
2.5 Audit team is updated on internal control systems.

3. Monitor internal 3.1 Internal controls are identified as per the

control system organizational requirement
3.2 Internal control system is designed as per the
organizational requirements.
3.3 Internal control systems are developed.
3.4 Internal control system is tested as per the
organizational requirements
3.5 Internal control system is implemented as per the
work place requirements
3.6 Internal control system is evaluated as per the
organizational requirements

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 4. Detect errors and 4.1 Audit tests are carried out as per the organizational
frauds requirements
4.2 Errors and frauds are identified as per the
organizational requirements
4.3 Errors and frauds are classified as per the
organizational requirements
4.4 Errors and frauds significance level is determined
5. Gather audit 5.1 Documents, intangible and records are inspected
evidence 5.2 Procedures and processes are observed
5.3 Management enquires are carried out
5.4 Confirmation evidence is obtained
5.5 audit evidence is analyzed
6. Carry out risk 6.1 Risks of material misstatement at both the financial
assessment statement level and assertion level are assessed.
6.2 Inherent risks, control risks and limitations are
identified as per audit requirements.
6.3 Level of detection risk is determined as per assessed
level of risk of material misstatement.
6.4 Auditing procedures are planned as per level of risk
of material misstatement.
7. Carry out 7.1.Computerized auditing systems are identified.
computerized 7.2.Operational contents are examined as per the
auditing organizational requirements.
7.3.Auditing checklist is prepared based on the
inspection process.
7.4.Auditing technique is selected as per the audit
requirements.
7.5.Auditing process is carried out based on the selected
technique.
8. Carry out audit 8.1.Analytical procedures are carried out as per audit
report procedures.
8.2.Subsequent events are reviewed as per audit
procedures
8.3.Going concern of is determined as per audit
requirements.
8.4.Financial statement compliance with IFRS is
checked
8.5.Audit documentation is reviewed to determine
conclusion support for audit report
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 8.6.Audit report is prepared as per international
standards of auditing (ISAs).

RANGE
This section provides work environments and conditions to which the performance criteria apply.
It allows for different work environment and situations that will affect performance.

Variable Range
 Substantive  Selection samples
procedures  Stratifying information
includes but not  Analyzing data
limited to:
 Subsequent  Payment to supplier
events includes  Testing inventory cut off
but not limited
to:
 Test controls  Cash payment controls
includes but not  Asset controls
limited to:  Debtors controls
 Payables controls

REQUIRED KNOWLEDGE AND UNDERSTANDING

The individual needs to demonstrate knowledge of:
 Financial Accounting
 Taxation
 Auditing
 Mathematics
 Business communication
 Economics
 Company law
 Business ethics
SKILLS
The individual needs to demonstrate the following skills:
 Interpersonal skills.
 Professional skepticism

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  Critical thinking and business acumen
 Emotional intelligence
 Communication skills
 Evaluation.
 Analysis.
 Numeracy.
 Report writing.
 Negotiation

EVIDENCE GUIDE
This provides advice on assessment and must be read in conjunction with the performance
criteria, required skills and knowledge and range.

1. Critical Aspects of Assessment requires evidence that the candidate:

Competency 1.1 Carried out pre-engagement procedures
1.2 Planned financial audit
1.3 Monitored internal control system
1.4 Detected errors and frauds
1.5 Gathered audit evidence
1.6 Carried out risk assessment
1.7 Carried out computerized auditing
1.8 Carried out audit report

2. Resource The following resources must be provided:

Implications 2.1 Financial reports
3. Methods of Competency may be accessed through:
Assessment 3.1 Written tests
3.2 Oral questioning
3.3 Third party reports
3.4 Observation

4. Context of Competency may be assessed:

Assessment 4.1 On the job
4.2 Off the job
4.3 In work placement (attachment)
4.4 Off the job assessment must be undertaken in a closely
simulated workplace environment
5. Guidance Holistic assessment with other units relevant to the industry
information for sector, workplace and job role is recommended.

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 assessment

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