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Model CurriculumAccounts Executive (AccountsPayable and Receivables)Accounts Executive (Accounts Payable NCE ID:NSQF LEVEL:ModCur 2015 1 0BFSIBankingFinancial ServicesBSC/Q0901, Version No. 1.04
Model Curriculum for Accounts Executive (Accounts Payables and Receivables)Table of Content:CurriculumAccounts Executive (Accounts Payable and Receivable) . 3Annexure1: Assessment Criteria . 6Annexure2: Trainer Prerequisites . .7ModCur 2015 1 0Page 2 of 10
Model Curriculum for Model Curriculum for Accounts Executive (Accounts Payables and Receivables)Accounts Executive (Accounts Payable and Receivable)CURRICULUM / SYLLABUSThis program is aimed at training candidates for the job of an “Accounts Executive (Accounts Payable and Receivable)”, in the“BFSI” Sector/Industry and aims at building the following key competencies amongst the learnerProgram NameAccounts Executive (Accounts Payable and Receivable)Qualification Pack Name &Reference ID. IDVersion No.BSC / Q0901Pre-requisites to TrainingMinimum qualification – Graduation in commerce or allied subjects/Diploma incommercial PracticeAfter completing this programme, participants will be able to: Comprehend the details about the purchase journal, the contents thereof, andsupplier category and payment particulars. Describe the customer purchase order, sales journal and documents such as thedelivery challan. Recognize relevant terminologies and documents related to the purchasebooking process such as purchase order, purchase journal, invoice, materialreceipt report etc., and book the credit purchase in the books of accounts afterhaving authorized by the senior / manager. Recognize relevant terminologies and documents related to the sales bookingprocess such as sales order, sales journal, invoice, etc., book the credit sale inthe books of accounts after having authorized by the senior/ manager. Recognize relevant terminologies and documents related to the creditsales/purchases booking process. The person has to verify the documents thoseare in his record, with that of the trigger documents, analyse, verify and validatethe correctness of these documents before processing the relevant transactionto be recorded into the books of accounts. Prepare the payment voucher by verifying and validating supplier information,creating transactional documents in the correct supplier’s name, determine themode of payment and authorization from the senior/ manager regarding thesame. Ascertain the mode of payment (whether cash/cheque or NEFT transaction),prepare the mode of payment by ascertaining the amount payable to thesupplier and get the payment voucher authorized by the senior/ Manager. Obtain the authorized payment details from the concerned person and updatethe voucher with payment details, like, cheque no./ NEFT transaction no.etc. Prepare the receipt voucher by referring to the invoice raised on the customer,the value on the invoice, and the mode of receipt of money (cash/ bankTraining OutcomesModCur 2015 1 01.0Version Update Date22 – 12 – 2015Page 3 of 10
Model Curriculum for Model Curriculum for Accounts Executive (Accounts Payables and Receivables)instruments/ NEFT), generate transactional documents and get it authorized bythe senior/ Manager. Have thorough understanding of the accounting software used by thecompany. Comprehend the relevance of documents, file all the documents for seamlessretrieval, to maintain documents according to the accounting period, tomaintain supplier/customer details and prepare statements as is needed by theorganization/senior/Manager.This course encompasses 11 out of 11 National Occupational Standards (NOS) of “Accounts Executive (Accounts Payable andReceivable)” Qualification Pack issued by “BFSI Sector Skill Council of India”.Sr. ModuleNo.TheoryPractical Key Learning OutcomesDuration Duration(hh:mm) (hh:mm)15Understanding thePurchaseorder,Purchase journal,supplierandpayment details15 23Understanding thecustomer Purchaseorder,paymentterms,deliverychallan and salesjournal5Bookingcreditpurchase in thepurchase journal210 5 4Bookingcreditsales in the salesjournal25 ModCur 2015 1 0Corresponding EquipmentNOS CodeRequiredEnter details in thepurchase journalSort suppliers in variouscategoriesWritedetailsaboutsupplierWrite details regardingpayment particulars.N 0901White board,Marker,Overheadprojector,Laptop,Internet accessReadthecustomerpurchase order.Enter details in the salesjournalMake the delivery challan.Describe the paymentparticulars.Describe details in thepurchase journalCheck documents relatedto purchaseRecording data in thepurchase journalGet authorisation fromsenior/managerPass the accounting entryin the purchase journalDescribe the sales journalObtainandcheckdocuments related to saleRecord data in the salesjournalGet authorisation fromsenior/managerPass accounting entry inthe sales journalN 0902White board,Marker,Overheadprojector,Laptop,Internet accessN 0903White board,Marker,Overheadprojector,Laptop,Internet accessN 0904White board,Marker,Overheadprojector,Laptop,Internet accessPage 4 of 10
Model Curriculum for Model Curriculum for Accounts Executive (Accounts Payables and Receivables)5Verification of thedocuments25 6PreparationofPayment voucher25 7Preparationofmode of payment25 89Updating voucherwithpaymentdetails2Preparing Receiptvoucher35 5 ModCur 2015 1 0Identify and understandthe transaction promptingdocumentsExplaining relevance ofmaster documentsExplaining the contents ofthese documentsVerifyandvalidatecorrectness of documentsN 0905White board,Marker,Overheadprojector,Laptop,Internet accessKnowledge of accountingsoftwareusedbycompanyPreparation of paymentvoucherCreatingtransactionaldocument in the correctsupplier’s nameAscertaining the amountto be paidDetermining the mode ofpaymentGet authorisation fromsenior/managerAscertaining the mode ofpaymentPreparing the mode ofpaymentAscertainingamountpayable to supplierPreparing payment infavour of supplierGet authorisation rticularsofauthorised paymentN 0906White board,Marker,Overheadprojector,Laptop,Internet accessN 0907White board,Marker,Overheadprojector,Laptop,Internet accessN 0908RaisinginvoiceoncustomerVerifying invoice raised oncustomer and its valueVerifying mode of invoiceand value of transactional documentsN 0909White board,Marker,Overheadprojector,Laptop,Internet accessWhite board,Marker,Overheadprojector,Laptop,Internet accessPage 5 of 10
Model Curriculum for Model Curriculum for Accounts Executive (Accounts Payables and Receivables)10Performingtheaccounting entry36 11Record keeping24 Total Duration:3070Knowledge of accountingsoftwareusedbycompanyAccount updatingSelecting the voucher typePass accounting entry inbooks of accountsN 0910White board,Marker,Overheadprojector,Laptop,Internet accessStudy and understand therelevant documentsFiling/storingthedocumentforaudit/future purposesMaintainingthedocuments as per theaccounting periodMaintain supplier detailsPrepare statementsN 0911White board,Marker,Overheadprojector,Laptop,Internet accessUnique Equipment Required: . Grand Total Course Duration: 100 Hours 0 Minutes(This syllabus/ curriculum has been approved by BFSI Sector Skill Council of IndiaModCur 2015 1 0Page 6 of 10
Model Curriculum for Model Curriculum for Accounts Executive (Accounts Payables and Receivables)Annexure1: Assessment CriteriaAssessment Criteria for Accounts Executive (AccountsPayables and Receivables)Job RoleQualification PackSector Skill CouncilAccounts Executive (Accounts Payable and Receivable)BSC/Q0901BFSI Sector Skill Council of IndiaSr.No.Guidelines for Assessment12The assessment for the theory part will be based on knowledge bank of questions created by the SSC.Individual assessment agencies will create unique question papers for theory part for each candidate at eachexamination/training centre.Individual assessment agencies will create unique evaluations for skill practical for every student at eachexamination/training centre based on these criteriaTo pass the Qualification Pack, every trainee should score the minimum percentage assign to that job role,aggregate of theory and practical.In each paper there will be 60 questions each though it’s online or offline.The assessor will be required to translate the questions from English to local language. And the VIVA also beconducted in English or local language as per their comfort.VIVA will be conducted with Online as well as Offline exams.Pass percentage for Accounts Executive (Accounts Payables and Receivables) exam is 60345678ASSESSMENTOUTCOME(NOSCODEAssessment criteriaMARKSALLOCATIONTheory SkillsPracticalTotal MarksOut Of1001003070NOS Total10010030701003070(PC)ANDDESCRIPTION)1. BSC AL,SUPPLIERANDPAYMENT DETAILS)2.BSC/N0902(UNDERSTANDINGTHE CUSTOMERPURCHASEORDER, PAYMENTTERMS, DELIVERYCHALLANANDSALES JOURNALModCur 2015 1 0Understand the purchasejournalUnderstandcategoryofsupplier and detailsUnderstand details regardingpayment particularsUnderstandingCustomerpurchase orderUnderstanding Sales JournalUnderstand delivery challanUnderstand details regardingpayment particularsPage 7 of 10
Model Curriculum for Model Curriculum for Accounts Executive (Accounts Payables and Receivables))10010010030307070NOS Total10030701001003070NOS Total10030701001003070NOS Total10030701001003070NOS Total10030701001003070NOS Total10030701001003070NOS Total10030701001003070NOS Total1003070NOS Total3.BSC/N0903(BOOKING G CREDITSALES IN SALESJOURNAL)5.BSC/N0905(VERIFICATION OFTHE DOCUMENTS)6.BSC/N0906(PREPARATION OFPAYMENTVOUCHER)7.BSC/N0907(PREPARATION OFMODEOFPAYMENT)8.BSC/N0908(UPDATIONOFVOUCHER CHER)ModCur 2015 1 0Understand the purchasejournalObtain and check documentsrelated to purchaseRecord and pass accountingentry in purchase journalUnderstand sales journalObtain and check documentsrelated to salePass accounting entry in salesjournalUnderstandandverifytransaction documentsUnderstand master documentsUnderstandandpayment voucherUnderstandandpayment documentsprepareprepareUnderstand and prepare modeof paymentUnderstand amount to be paidand prepare payment forsupplierObtaining payment voucherFilling particulars of authorisedpaymentRaise invoice and verify raisedinvoice on customerVerify mode of invoice andvalue of receiptPage 8 of 10
Model Curriculum for Model Curriculum for Accounts Executive (Accounts Payables and Receivables)10.BSC/N0910(UPDATING unt updating and passingof accounting entryUnderstand and file documentsPrepare statements1001003070NOS Total10030701001003070NOS Total1003070QP TOTAL1100330770Annexure2: Trainer Prerequisites for Job role: “Accounts Executive (Accounts Payable and Receivable) ” mappedto Qualification Pack: “BSC Q/0901 ”Sr. AreaNo.1Job Description23DetailsTo deliver accredited training service, mapping to the curriculum detailedabove, in accordance with the Qualification Pack “BSC / Q 0901”.Personal AttributesAptitude for conducting training, and pre/ post work to ensurecompetent, employable candidates at the end of the training. Strongcommunication skills, interpersonal skills, ability to work as part of a team;a passion for quality and for developing others; well-organised andfocused, eager to learn and keep oneself updated with the latest in thementioned field.MinimumEducational B.ComQualifications4aDomain Certification4bPlatform Certification5ExperienceCertified for Job Role: “Accounts Executive (Accounts Payable andReceivable)” mapped to QP: “BSC Q/0901”. Minimum accepted score asper SSC guideline is 70%.Recommended that the Trainer is certified for the Job Role: “Trainer”,mapped to the Qualification Pack: “SSC/1402”. Minimum accepted scoreas per SSC guideline is 70%.Minimum 3 years’ experience as a trainer in the BFSI domainMinimum 2 years’ experience as a trainer of Accounting subjectsExperience in accounting services a plus . .ModCur 2015 1 0Page 9 of 10
BFSI Sector Skill Council of IndiaRakesh M. BhattBFSI Sector Skill Council of India25th Floor, P.J. Tower, Dalal Street, Fort, Mumbai - 400 001
This program is aimed at training candidates for the job of an "Accounts Executive (Accounts Payable and Receivable)", in the "BFSI" Sector/Industry and aims at building the following key competencies amongst the learner Program Name Accounts Executive (Accounts Payable and Receivable) Qualification Pack Name & Reference ID. ID
