NOSS REGISTRY
FB-100-3:2012
Perakaunan
Accounting
CU Title & Code CU Descriptor
ACCOUNTS PAYABLE
FB-100-3:2012-C01
The CU title describes the
competency in accounts payable.
He or she is the person who is
involved in gathering and recording
all the purchases made as well as
preparing all the payments that will
be made to the creditor.
The person who is competent in this
CU shall be able to gather accounts
payable information and documents,
record purchase documents into
purchase ledger, process creditor
payment and prepare an accounts
payable report.
The outcome of this competency is
to ensure that all purchase invoices
are recorded and payments to the
creditors are made in accordance
with the terms of payment.
The personnel who will be
competent in this competency must
in prior have the following
competencies:
i. Not applicable
ACCOUNTS RECEIVABLE
FB-100-3:2012-C02
The CU title describes the
competency in accounts receivable.
He or she is the person who is
involved in recording all sales and
handling all the collections from
debtor.
The person who is competent in this
CU shall be able to gather accounts
receivable information and
documents, record sales documents
into the accounts receivable ledger,
process sales collection and
prepare the accounts receivable
report.
The outcome of this competency is
to ensure that all sales made are
recorded and collections from debtors are received in accordance
with the terms of sales.
The personnel who will be
competent in this competency must
in prior have the following
competencies:
i. Not applicable
PAYROLL
FB-100-3:2012-C03
The CU title describes the
competency in payroll.
He or she is the person who
calculates and prepares all
compensation that a company must
pay to its employees for a set period
of time or on a given date.
The person who is competent in this
CU shall be able to gather payroll
information and documents, prepare
payroll schedule, arrange payroll
payment and arrange Human
Resources Development Fund
(HRDF) payments.
The outcome of this competency is
to ensure that all payroll payments
received by employees and statutory bodies within a specific
range of dates and in the correct
amount.
The personnel who are to be
competent in this competency must
in prior have the following
competencies:
i. Not applicable
CASH AND BANK TRANSACTIONS
FB-100-3:2012-C04
The CU title describes the
competency in cash and bank
transactions.
He or she is the person who records
the cash and bank transactions for
other payments, others cash
received and petty cash handling.
The person who is competent in this
CU shall be able to gather cash and bank information and documents,
process other payments, process
other cash received, update bank
book, carry out monthly bank/cash
reconciliation, close bank/cash book
transaction and carry out petty cash
handling.
The outcome of this competency is
to ensure that cash and bank
transactions are recorded
accurately.
The personnel who are to be
competent in this competency must
in prior have the following
competencies:
i. Not applicable
PROPERTY, PLANT AND EQUIPMENT(PPE) REGISTER
FB-100-3:2012-C05
The CU title describes the
competency in PPE register.
He or She is the person to update
record of PPE.
The person who is competent in this
CU shall be able to gather PPE
register information and documents,
update PPE register, calculate PPE
depreciation and prepare draft PPE
listing to meet the accounting
procedures.
The outcome of this competency is
to ensure all details of each PPE
are recorded.
The personnel who are to be
competent in this competency must
in prior have the following
competencies:-
i. Not applicable
MONTH END FINANCIAL STATEMENT
FB-100-3:2012-C06
The CU title describes the
competency in month end financial
statement.
He or she is the person who
prepares the month end adjustment
and Draft Financial Statement.
The person who is competent in this
CU shall be able to update the
general ledger, prepare trial
balance, and prepare Draft Profit &
Loss Account and Balance Sheet.
The outcome of this competency is
to ensure the accuracy of the Draft
Profit & Loss and Balance Sheet.
The personnel who are to be
competent in this competency must
in prior have the following
competencies:
i. Complete CU 1,2,3,4,5
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