ASSESSMENT INFORMATION

考评信息

单元名称Unit Title:

Maintain asset and inventory records

资产与存货会计核算

单元编码Unit Code:

FNSACCT406A

版本号Version Number:

1

执行日期Implementation Date:

01-Jan-2007

制定人Unit Sponsor:

Business Arts and Info Tech

开发人Product Developer:

Business Arts and Info Tech

适用专业Program Area:

会计与财务Accounting & Finance

选用范围Product Level:

适用于全州范围的课程Available For Statewide Delivery

最近更新Last Updated:

12-Oct-2006

建议学时Nominal Student Teacher Hours:

18

Nominal Student Hours:

18

Teachers are required to be aware of all policies and guidelines, AQTF standards and legislative requirements for assessment of this unit of competency. These policies and guidelines can be accessed from the Policies & Guidelines link on the unit details page of CIDO or the DET intranet Unit Guide (Writer's Manual) website at: https://detwww.det.nsw.edu.au/tsss/edusyssupport/cis/unitguide/poliguid/index.htm
教师必须了解与本单元考评相关的所有政策方针、澳大利亚质量框架标准和相关法律法规要求。政策方针可从以上网页下载。

3.1 Guidelines for the collection of sufficient evidence

3.1 收集充分证据指南

It is important that in the spirit of the Training Package requirements, learners demonstrate consistency in their ability to work effectively in a business environment. Therefore, assessment should provide learners with numerous practical and integrated activities, which mimic this requirement. Sufficient evidence of achievement would require the learner to demonstrate their ability to deal with a range of events, dealing with different issues inmore than one situation.

根据培训包的要求，学员应证明其拥有在企业工作环境下运用能力有效工作的可持续性。因此，考评中应为学员提供各种实践机会及综合性活动，以模拟这一要求。证据必须表明学员在多于一种状况下处理不同事件的能力。

In the context of the financial services industry, a single method of assessment would not be considered adequate to determine competence.

在财经服务行业内，不能只凭单个的考评方法确定能力是否达到。

A person who demonstrates competence in this unit must be able to provide evidence that they have the knowledge and skills required to compile data and prepare financial reports.

学员必须能够证明其拥有汇编财务数据和编制财务报告的知识和技能。

Section 2.4 provides advice to inform and support appropriate assessment of this unit. It contains an overview of the assessment requirements followed by identification of specific aspects of evidence that will need to be addressed in determining competence.

Section 2.4提供了如何进行恰当考评的建议，包括考评要求概述及之后的特定考评证据的辨别。

The following aspects of evidence (AE1 to AE8) are a distillation of the performance criteria and knowledge and skills required to demonstrate competence in this unit.

下文中的证据条款（AE1 to AE8）是证明已达到本单元能力的行为标准、知识和技能的综述。

Evidence that the learner can:

证据证明学员可达到：

·          AE1     Ability to comply with organisational asset acquisition procedures

·          AE1    遵循企业资产购置程序的能力

·          AE2     Ensure that expenditure is properly authorised

·          AE2     确保开支是经过授权的

·          AE3     Prepare reports so that they comply with accounting standards and organisational policies and procedures.

·          AE3    编制与会计准则、企业规定、程序相一致的报告

·          AE4     Describe and analyse the various ways in which a report could be produced.

·          AE4    描述及分析会计报告产生的不同的方式。

·          AE5     Prepare and present reports from the perspective of the role of an accountant, producing management information/accounts

AE5    从一个会计师的角度编制和提供会计报告和管理信息

AE6     Inventory valuations used are appropriate

·          AE6     采用适当的存货计价方法

·          AE7     Accounting procedures are followed for the removal of assets

·          AE7     处置资产时遵循会计程序

·          AE8   Calculate depreciation and prepare accounting entries

AE8    计算折旧并编制会计分录

3.2 Suggested Assessment Strategies

3.2 考评策略建议

Practical exercises

实训：

Learners may complete a range of practical exercises where they are required to:

学员应完成一系列的实训，内容为：

·          Apply their knowledge of inventory valuation rules

·          存货计价

·          Apply their knowledge of inventory flow assumptions

·          存货流转假设

·          Reconcile asset register and inventory records to general ledger

·          资产登记表、存货记录与总分类账核对

·          Record inventory flows

·          存货流转核算

·          Recognise new assets and asset categories

·          新资产、新资产类别确认

·          Prepare schedules and adhoc reports

·          表格、电子表格编制

·          Record disposal of fixed assets

·          固定资产处置

Final examination

期末考试

The examination would comprise problems and questions to be drawn from the following:

考试范围：

·          record inventory flows

·          存货核算

·          inventory and asset management

·          存货、资产管理

·          prepare required reports

·          编制相应报告

The application of an external final examination would provide a summative assessment that will:

外部的期末考试提供了综合性的考评：

·          allow the learner to demonstrate competency in describing and analysing information within a financial services context and within accounting framework and standards

·          使学员能够示范其在财经服务业内、会计框架和标准上描述分析信息的能力。

·          to enable the assessor to measure the learner’s ability to identify and process information that is both complex and integrated, within accounting framework and standards.

·          使考评员能够评价学员在会计框架、标准下，辨别、传递复杂综合信息的能力。

3.3 Recording and Reporting of Assessment

3.3 记录及报告考评结果

Assessment Table考评表

Assessment Component

单元

Assessment Method/Tool No

考评方法编码

Assessment Method/Tool

考评方式

Aspects of Evidence

证据要求

Assessment Component

单元

CLASS MARK

1

Practical exercises/short answer

All

EXAM MARK 1

2

Final exam

All

3.3.1 Criteria for performance level grading

成绩等级评定标准：

To receive a Credit Grade, learners must first satisfy all the criteria for a Pass Grade plus demonstrate:

为取得“Credit”等级，学员必须达到“Pass”等级全部条件及下列要求：

·          Interprets data to make decisions

·          综合数据进行决策

·          Applies solutions to a range of problems

·          解决一组问题

·          Performs consistently throughout the unit

·          整个能力单元内表现稳定

·          Executes tasks accurately and efficiently

·          完成任务准确有效

·          Suitable corporate presentation of reports

·          良好的团体报告陈述能力

To receive a Distinction, learners must first satisfy all the criteria for a Credit Grade plus demonstrate competence according to the following criteria:

为达到Distinction 等级，学员必须达到Credit 等级的所有标准及以下标准。

·          Presentation of work reflects best practice of organisational standards

·          组织标准的良好运用能力。

·          Reports reflects superior reporting skills in organising and assessing information for relevance, accuracy and completion

·          提交的报告反映出其在组织与评定相关性、准确性和完整性的信息上，具备良好的报告技巧。

·          Ability to identify and suggest solutions for a range of problems

·          为一组问题确定和建议解决方案的能力

·          A high degree of analysis and interpretation is displayed

·          优良的分析与阐释能力

·

3.4 Recognition

3.4.1 Unit Equivalence Arrangements

3.4.2 Pre-arranged RPL

3.5 Assessment in specific contexts

3.6 Assessment Requirements for Students

3.6 学生的考评要求

You may be required to complete a range of practical exercises and case studies and a final exam for assessment in this unit. Your result will be GRADED. To achieve a PASS grade you should demonstrate that you have the knowledge and skills required to perform functions associated with the maintenance of records for fixed assets and inventory.

学员要求完成一组实训、一个课程测试和一个期末考试。成绩采用等级评分制。为取得及格成绩，学员必须能够证明拥有固定资产、存货核算的能力。

To receive a Credit Grade, you must first satisfy all the criteria for a Pass Grade plus demonstrate:

为达到Credit 等级，学员必须达到及格（Pass）的所有标准及以下条件：

·          Interprets data to make decisions

·          综合数据进行决策

·          Applies solutions to a range of problems

·          解决一组问题

·          Performs consistently throughout the unit

·          整个能力单元内表现稳定

·          Executes tasks accurately and efficiently

·          完成任务准确有效

·          Suitable corporate presentation of reports

·          良好的团体报告陈述能力

To receive a Distinction, you must first satisfy all the criteria for a Credit Grade plus demonstrate competence according to the following criteria:

为达到Distinction 等级，学员必须达到Credit 等级的所有标准及以下标准。

·          Presentation of work reflects best practice of organisational standards

·          组织标准的良好运用能力。

·          Reports reflects superior reporting skills in organising and assessing information for relevance, accuracy and completion

·          提交的报告反映出其在组织与评定相关性、准确性和完整性的信息上，具备良好的报告技巧。

·          Ability to identify and suggest solutions for a range of problems

·          为一组问题确定和建议解决方案的能力

·          A high degree of analysis and interpretation is displayed

·          优良的分析与阐释能力

ASSESSMENT INFORMATION

考评信息

单元名称Unit Title:

Maintain asset and inventory records

资产与存货会计核算

单元编码Unit Code:

FNSACCT406A

版本号Version Number:

1

执行日期Implementation Date:

01-Jan-2007

制定人Unit Sponsor:

Business Arts and Info Tech

开发人Product Developer:

Business Arts and Info Tech

适用专业Program Area:

会计与财务Accounting & Finance

选用范围Product Level:

适用于全州范围的课程Available For Statewide Delivery

最近更新Last Updated:

12-Oct-2006

建议学时Nominal Student Teacher Hours:

18

Nominal Student Hours:

18

Teachers are required to be aware of all policies and guidelines, AQTF standards and legislative requirements for assessment of this unit of competency. These policies and guidelines can be accessed from the Policies & Guidelines link on the unit details page of CIDO or the DET intranet Unit Guide (Writer's Manual) website at: https://detwww.det.nsw.edu.au/tsss/edusyssupport/cis/unitguide/poliguid/index.htm
教师必须了解与本单元考评相关的所有政策方针、澳大利亚质量框架标准和相关法律法规要求。政策方针可从以上网页下载。

3.1 Guidelines for the collection of sufficient evidence

3.1 收集充分证据指南

It is important that in the spirit of the Training Package requirements, learners demonstrate consistency in their ability to work effectively in a business environment. Therefore, assessment should provide learners with numerous practical and integrated activities, which mimic this requirement. Sufficient evidence of achievement would require the learner to demonstrate their ability to deal with a range of events, dealing with different issues inmore than one situation.

根据培训包的要求，学员应证明其拥有在企业工作环境下运用能力有效工作的可持续性。因此，考评中应为学员提供各种实践机会及综合性活动，以模拟这一要求。证据必须表明学员在多于一种状况下处理不同事件的能力。

In the context of the financial services industry, a single method of assessment would not be considered adequate to determine competence.

在财经服务行业内，不能只凭单个的考评方法确定能力是否达到。

A person who demonstrates competence in this unit must be able to provide evidence that they have the knowledge and skills required to compile data and prepare financial reports.

学员必须能够证明其拥有汇编财务数据和编制财务报告的知识和技能。

Section 2.4 provides advice to inform and support appropriate assessment of this unit. It contains an overview of the assessment requirements followed by identification of specific aspects of evidence that will need to be addressed in determining competence.

Section 2.4提供了如何进行恰当考评的建议，包括考评要求概述及之后的特定考评证据的辨别。

The following aspects of evidence (AE1 to AE8) are a distillation of the performance criteria and knowledge and skills required to demonstrate competence in this unit.

下文中的证据条款（AE1 to AE8）是证明已达到本单元能力的行为标准、知识和技能的综述。

Evidence that the learner can:

证据证明学员可达到：

·          AE1     Ability to comply with organisational asset acquisition procedures

·          AE1    遵循企业资产购置程序的能力

·          AE2     Ensure that expenditure is properly authorised

·          AE2     确保开支是经过授权的

·          AE3     Prepare reports so that they comply with accounting standards and organisational policies and procedures.

·          AE3    编制与会计准则、企业规定、程序相一致的报告

·          AE4     Describe and analyse the various ways in which a report could be produced.

·          AE4    描述及分析会计报告产生的不同的方式。

·          AE5     Prepare and present reports from the perspective of the role of an accountant, producing management information/accounts

AE5    从一个会计师的角度编制和提供会计报告和管理信息

AE6     Inventory valuations used are appropriate

·          AE6     采用适当的存货计价方法

·          AE7     Accounting procedures are followed for the removal of assets

·          AE7     处置资产时遵循会计程序

·          AE8   Calculate depreciation and prepare accounting entries

AE8    计算折旧并编制会计分录

3.2 Suggested Assessment Strategies

3.2 考评策略建议

Practical exercises

实训：

Learners may complete a range of practical exercises where they are required to:

学员应完成一系列的实训，内容为：

·          Apply their knowledge of inventory valuation rules

·          存货计价

·          Apply their knowledge of inventory flow assumptions

·          存货流转假设

·          Reconcile asset register and inventory records to general ledger

·          资产登记表、存货记录与总分类账核对

·          Record inventory flows

·          存货流转核算

·          Recognise new assets and asset categories

·          新资产、新资产类别确认

·          Prepare schedules and adhoc reports

·          表格、电子表格编制

·          Record disposal of fixed assets

·          固定资产处置

Final examination

期末考试

The examination would comprise problems and questions to be drawn from the following:

考试范围：

·          record inventory flows

·          存货核算

·          inventory and asset management

·          存货、资产管理

·          prepare required reports

·          编制相应报告

The application of an external final examination would provide a summative assessment that will:

外部的期末考试提供了综合性的考评：

·          allow the learner to demonstrate competency in describing and analysing information within a financial services context and within accounting framework and standards

·          使学员能够示范其在财经服务业内、会计框架和标准上描述分析信息的能力。

·          to enable the assessor to measure the learner’s ability to identify and process information that is both complex and integrated, within accounting framework and standards.

·          使考评员能够评价学员在会计框架、标准下，辨别、传递复杂综合信息的能力。

3.3 Recording and Reporting of Assessment

3.3 记录及报告考评结果

Assessment Table考评表

Assessment Component

单元

Assessment Method/Tool No

考评方法编码

Assessment Method/Tool

考评方式

Aspects of Evidence

证据要求

Assessment Component

单元

CLASS MARK

1

Practical exercises/short answer

All

EXAM MARK 1

2

Final exam

All

3.3.1 Criteria for performance level grading

成绩等级评定标准：

To receive a Credit Grade, learners must first satisfy all the criteria for a Pass Grade plus demonstrate:

为取得“Credit”等级，学员必须达到“Pass”等级全部条件及下列要求：

·          Interprets data to make decisions

·          综合数据进行决策

·          Applies solutions to a range of problems

·          解决一组问题

·          Performs consistently throughout the unit

·          整个能力单元内表现稳定

·          Executes tasks accurately and efficiently

·          完成任务准确有效

·          Suitable corporate presentation of reports

·          良好的团体报告陈述能力

To receive a Distinction, learners must first satisfy all the criteria for a Credit Grade plus demonstrate competence according to the following criteria:

为达到Distinction 等级，学员必须达到Credit 等级的所有标准及以下标准。

·          Presentation of work reflects best practice of organisational standards

·          组织标准的良好运用能力。

·          Reports reflects superior reporting skills in organising and assessing information for relevance, accuracy and completion

·          提交的报告反映出其在组织与评定相关性、准确性和完整性的信息上，具备良好的报告技巧。

·          Ability to identify and suggest solutions for a range of problems

·          为一组问题确定和建议解决方案的能力

·          A high degree of analysis and interpretation is displayed

·          优良的分析与阐释能力

·

3.4 Recognition

3.4.1 Unit Equivalence Arrangements

3.4.2 Pre-arranged RPL

3.5 Assessment in specific contexts

3.6 Assessment Requirements for Students

3.6 学生的考评要求

You may be required to complete a range of practical exercises and case studies and a final exam for assessment in this unit. Your result will be GRADED. To achieve a PASS grade you should demonstrate that you have the knowledge and skills required to perform functions associated with the maintenance of records for fixed assets and inventory.

学员要求完成一组实训、一个课程测试和一个期末考试。成绩采用等级评分制。为取得及格成绩，学员必须能够证明拥有固定资产、存货核算的能力。

To receive a Credit Grade, you must first satisfy all the criteria for a Pass Grade plus demonstrate:

为达到Credit 等级，学员必须达到及格（Pass）的所有标准及以下条件：

·          Interprets data to make decisions

·          综合数据进行决策

·          Applies solutions to a range of problems

·          解决一组问题

·          Performs consistently throughout the unit

·          整个能力单元内表现稳定

·          Executes tasks accurately and efficiently

·          完成任务准确有效

·          Suitable corporate presentation of reports

·          良好的团体报告陈述能力

To receive a Distinction, you must first satisfy all the criteria for a Credit Grade plus demonstrate competence according to the following criteria:

为达到Distinction 等级，学员必须达到Credit 等级的所有标准及以下标准。

·          Presentation of work reflects best practice of organisational standards

·          组织标准的良好运用能力。

·          Reports reflects superior reporting skills in organising and assessing information for relevance, accuracy and completion

·          提交的报告反映出其在组织与评定相关性、准确性和完整性的信息上，具备良好的报告技巧。

·          Ability to identify and suggest solutions for a range of problems

·          为一组问题确定和建议解决方案的能力

·          A high degree of analysis and interpretation is displayed

·          优良的分析与阐释能力