ACCHS301 - HANDLING SALES OF GOODS AND SERVICES...November 2016 Purpose statement This module describes the skills, knowledge and attitude required to handle sales of goods and services,

A C C H S 3 0 1 - HANDLING SALES OF GOODS AND SERVICES

ACCHS301 Handle sales of goods and services

RTQF Level: 3 Learning hours

Credits: 6 60

Sector: Public finance

Sub-sector: Accounting

Issue date: November 2016

Purpose statement

This module describes the skills, knowledge and attitude required to handle sales of goods and services,

is intended for learners who have successfully completed the 9 years basic education. At the end of this

module, learners will be able to Plan an anticipated sale, Sell goods/service to the customer(s), and

Produce a sales report. Learners will work in Shops, warehouses, supermarket, hospitals, pharmacies,

banks, schools, garage, market, home, churches, NGOs, performing a range of tasks related to

accounting alone or with others under supervision

Learning assumed to be in place

RECEIPT PROCESSING AND PAYMENT

HANDLING SALES OF GOODS AND SERVICES

FACILITATING SALES INVOICING

Elements of competence and performance criteria

Learning units describe the essential outcomes of a competence.

Performance criteria describe the required performance needed to demonstrate achievement

of the learning unit.

By the end of the module, the trainee will be able to:

Elements of competence Performance criteria

1. Record payroll data 1.1 Clear identification potential customers with a view of

identifying their needs

1.2 Properly identification customers needs to avoid the

purchase of unnecessary goods

1.3 Timely predict sales so as to meet customer demand

1.4 Develop effectively a marketing plan that will guide the

selling process and that will give the business

competitive edge over competitors

2.Prepare payroll 1.1 Timely welcome customer and inquire what their needs so as to know how best to serve them

1.2 Inform timely the customer whether the goods/service they are looking for is available so that they do not waste valuable anytime

1.3 Provide the customer with the required item or direct them to the appropriate place where they can secure what they are look for

1.4 Suitably package them items in a way suitable for the customer

1.5 Suitably deal the payment mode they would like to use to facilitate the payment process

1.6 Properly receive the cash and acknowledge receipt so as to conclude the transaction

1.7 Properly record the transaction in the sales book/ledger to facilitate the accounting process

2. Handle payroll enquiries 2.1 Properly produce a periodic sales report so as to know how the business is evolving

2.2 Timely transmit a report to the superior for check approve and make recommendations’ on sales

report 2.3 Make appropriate decision for future sales plan

LU 1: Record payroll data

1 Learning Outcomes:

1. Check payroll data and clarify discrepancies with designated persons

2. Enter employee pay period details and any deductions and allowances in payroll system in accordance with source ocuments

3. Calculate payment due to individual employees to reflect standard pay and variations in accordance with employee source data

20 Hours

Learning Outcome1.1 : Check payroll data and clarify discrepancies with designated persons

Designated persons : immediate supervisor

those who have the

authority to approve

payroll decisions

Oral presentation - Reference books

Formative Assessment 1.1

Assessor may collect among the following evidences and make judgements on whether the

performance criterion has been achieved.

Types of evidence Portfolio assessment tools

Written evidence

Oral evidence

Performance criterion

Check payroll data and clarify discrepancies with designated persons

Resources Learning activities Content

Performance evidence

Checklist Score

Yes No Records Contracts Reconciliations Deviations Data accuracy

Designated persons

Observation

Learning Outcome 1.2: Enter employee pay period details and any deductions and allowances

in payroll system in accordance with source ocuments

Pay period details : bonus casual wage commission contract piecework salary wage

Calculate deductions and allowances : car allowance health insurance income tax meal allowance travel allowance union dues Social contributions Other contribution

Pay due to variations caused by: holiday loading long service leave

o Oral presentation o Simulation o Demonstration o Practical exercise.

- Reference Books

- Computer - Internet - Tables - Chairs


overtime paid leave rates of pay sick leave taxation unpaid leave





Written

Oral

performance

Checklist Score

Yes No Accurate pay period details

Deductions Allowances

Source documents

Observation

Learning Outcome 1.3 : Calculate payment due to individual employees to reflect standard

pay and variations in accordance with employee source data



Enter employee pay period details and any deductions and allowances in payroll

system in accordance with source documents

Pay period details : bonus casual wage commission contract piecework salary wage

Calculate deductions and allowances : car allowance health insurance income tax meal allowance travel allowance union dues Social contributions Other contribution

Pay due to variations caused by: holiday loading long service leave overtime paid leave rates of pay sick leave taxation • unpaid leave

o Oral presentation o Simulation o Demonstration o Practical exercise.

- Reference Books






Oral

written

Performance


Calculate payment due to individual employees to reflect standard pay and variations in accordance with employee source data

Checklist Score

Yes No Source data Variations in pay

Standard pay

Observation

LU 2: Prepare payroll


1. Prepare payroll within designated time lines in accordance with organizational policy and procedures

2. Reconcile total wages for pay period, check or correct irregularities or refer to designated persons for resolution

3. Obtain authorization of payroll and individual pay advice in accordance with organizational requirements

40 Hours

Learning Outcome 2.1 : Prepare payroll within designated time lines in accordance with

organizational policy and procedures

Preparing payroll: calculation of gross pay cash analysis net pay preparing cheques preparing pay advice slips taxation and other deductions

Payroll system: Manual computerized

o Oral presentation o Simulation o Demonstration o Practical exercise






Written evidence

Oral evidence


Checklist Score

Yes No Payroll system Manual

Computerized

Payroll related

organisational policy and Procedures

Observation


Prepare payroll within designated time lines in accordance with organisational

policy and procedures


Learning Outcome 2.2 : Reconcile total wages for pay period, check or correct irregularities or

refer to designated persons for resolution

source documents for irregularities: employee earnings and

payroll register employee records or

history employee timesheets


- Samples of source documents






Written evidence

Oral evidence


Short answer

Checklist Score

Yes No Employee earnings

Employee records Time sheets Payroll irregularities Mapping and

reconciliations

Observation

Learning Outcome 2.3: Obtain authorization of payroll and individual pay advice in

accordance with organizational requirements


Reconcile total wages for pay period, check or correct irregularities or refer to

designated persons for resolution


Seeking approval Payroll submission Follow up

Payment modes Cash payment Telegraphic transfer Bill of exchange Promissory note Cheque Bank draft







Written evidence

Oral evidence


Checklist Score

Yes No Payment processing

Organisational arrangements

Individual requirements

Seeking approval

Observation

Learning Outcome 2.4


Make arrangements for payment in accordance with organisational and

individual requirements






Written evidence

Oral evidence


Checklist Score

Yes No Gross pay

Cash analysis Electronic funds transfer

Net pay

Preparing cheques

Preparing pay advice slips

Taxation

Other deductions

Seeking approval

Observation

Learning Outcome 2.5:


Obtain authorisation of payroll and individual pay advice in accordance with

organizational requirements






Written evidence

Oral evidence


Checklist Score

Yes No Cash analysis sheets

Employee summary report

End of month reports

End of year reports

Pay certificates

Pay advice slips

Taxation reports

Observation



Store payroll records in accordance with organisational policy and security

procedures






Written evidence

Oral evidence


Checklist Score

Yes No Procedures and guidelines

Security

Confidentiality

Safety

Observation


Follow security procedures for processing payroll and for maintaining payroll

records


LU 3: Handle payroll enquiries


1. Respond to payroll enquiries in accordance with organisational and legislative requirements

2. Provide information in accordance with organizational and legislative requirements

3. Store payroll records in accordance with organizational policy and security procedures

Hours

Learning Outcome 3.1: Respond to payroll enquiries in accordance with organisational and

legislative requirements

Channels for Enquiries: Email face-to-face fax telephone

Legislative requirements: Forms of records

Contribution Scheme Programme





Respond to payroll enquiries in accordance with organisational and legislative requirements





Oral evidence

Written evidence


Checklist Score

Yes No Email Face-to-face Fax

Telephone

Observation

Learning Outcome 3.2: Provide information in accordance with organizational and legislative

requirements

Channels for Enquiries: Email face-to-face fax telephone

Legislative requirements: Forms of records

Contribution Scheme Programme








Written evidence

Oral evidence


Checklist Score

Yes No Tax regulations

Confidentiality procedures

Security of records

Higher Education Student Loans (HESL)

Medical deductions

PAYE tax

Observation

Learning Outcome 3.3: Store payroll records in accordance with organizational policy and

security procedures

payroll records : cash analysis sheets electronic funds transfer employee summary report end of month reports end of year reports group certificates pay advice slips





Provide information in accordance with organisational and legislative

requirements

taxation reports





Written evidence

Oral evidence


Short answer

Checklist Score

Yes No Response time

Protocol Orientation

Communication

Observation




Ensure all enquiries outside area of responsibility and knowledge are referred to designated persons for resolution





Written evidence

Oral evidence


Checklist Score

Yes No Data compilation

Monitoring report Evaluation report

Reporting procedure

Observation

Summative Assessment

Integrated situation Resources

Cooperative Twitezimbere operating in Kirehe district deals with coffee

harvest handling including coffee processing from coffee cherries into

- Computer - Internet - Tables


Complete additional information or follow-up action within designated time lines in accordance with organisational policy and procedures

parchment coffee, last season it has known the loss due the shortage

of labor forces on the site of coffee collection site, this was the

consequences of labor forces who abandoned the sites from

malpractices of late pay of remuneration, recently it has recruited new

casual labors and other two staff on contract basis. Therefore it would

like to recruit the Cashier to prepare payroll of staff regularly

comprising the following elements:

Gross pay Reductions Net pay

- Chairs - Labor law - Organizational

structure

Assesment Criterion 1: Quality of Process

Checklist Score

Yes No

Indicator: Payroll data are checked and discrepancies are clarified with designated persons Deviations Data accuracy Designated persons

Records

Indicator: : Employee pay period details are entered with any deductions and allowances in payroll system in accordance with source documents Deductions

Allowances

Accurate pay period details

Indicator: Payment due to individual employees to reflect standard pay and variations in accordance with employee source data is calculated Variations in pay

Standard pay

Indicator: Payroll is prepared within designated time lines in accordance with organizational policy and procedures Payroll system Manual Computerized Payroll related

organisational policy and Procedures

Indicator: Total wages for pay period is reconciled, checked or corrected irregularities or refered to designated persons for resolution Employee earnings Employee records

Time sheets Payroll irregularities

Mapping and reconciliations

Indicator: authorization of payroll is obtained and individual pay advice in accordance with organisational requirements Gross pay

Payroll approved

Electronic funds transfer Net pay Preparing cheques Preparing pay advice slips

Taxation

Indicator: Payroll records are stored in accordance with organisational policy and security procedures Cash analysis sheets Electronic funds transfer Employee summary report End of month reports End of year reports Pay certificates Pay advice slips

Taxation reports

Indicator: Security procedures for processing payroll and for maintaining payroll records are followed Procedures and guidelines Security

Confidentiality

Safety

Indicator: payroll enquiries are responded in accordance with organisational and legislative requirements Email Face-to-face Fax

Telephone

Indicator: Information is provided in accordance with organisational and legislative requirements Tax regulations Confidentiality procedures

Security of records Higher Education Student Loans (HESL) Medical deductions

PAYE tax

Observation

Assesment Criterion 2: Quality of product

Checklist Score

Yes No

Indicator : Payroll is is clear format readable

Free from bias

Indicator : All staff are included in payroll

Casual staff

Staff on contract basis

Indicator : Total amount is highlighted Net pay

Gross pay

Observation

Assesment Criterion 3: Relevance

Reference books:

Checklist Score

Yes No

Indicator: Reductions are highlighted on payroll Taxes Net pay

Gross pay

Indicator: Time is respected

3 hrs

Observation

ACCHS301 - HANDLING SALES OF GOODS AND SERVICES...November 2016 Purpose statement This module describes the skills, knowledge and attitude required to handle sales of goods and services,

Documents