MC-2011-14 Coop Training List Submission
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Transcript of MC-2011-14 Coop Training List Submission
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May 9, 2011
MEMORANDUM CIRCULAR NO. 2011-14
Series of 2011
TO : ALL CONCERNED
SUBJECT : STANDARD TRAINING CURRICULA FOR COOPERATIVEOFFICERS
Pursuant to Article of !e"u#lic Act 9$20 an% !ule &, Section $ of its'("le(entin) !ules an% !e)ulation, an% in consonance *it+ Me(oran%u( CircularMC- .o/ 201101 %ate% e#ruary 22, 2011, t+e Coo"eratie 3eelo"(ent Aut+orityC3A- +ere#y "rescri#es t+e follo*in) stan%ar% trainin) curricula for coo"eratieofficers:
1- Basic Coo"eratie Course2- Coo"eratie Mana)e(ent an% 4oernance5- inancial Mana)e(ent- Conflict Mana)e(ent$- Parlia(entary Proce%ure
6- 7ea%ers+i" an% 8alues !eorientation&- Strate)ic Plannin)- Au%it Mana)e(ent9- !ecor%s Mana)e(ent10- Entre"reneurial Business Mana)e(ent11- Basic Accountin) for .onAccountants12- 'nternal Control15- !ules or(ulation1- Coo"eratie Stan%ar%s
T+e stan%ar% trainin) curricula contain t+e (ini(u( re;uire(ents for eac+
trainin) course/ T+e C3A Accre%ite% Coo"eratie Trainin) Proi%er (ust a%o"tt+ese in t+e con%uct of t+e trainin) for t+e coo"eratie officers/ .onco("liancet+erein s+all #e a ali% )roun% for reocation
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2
COOPERATIVE
DEVELOPMENT
AUTHORITY
StandardTraining
Curricula for
Cooperative
Officers
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THE STANDARD TRAINING CURRICULA FOR COOPERATIVE OFFICERS
T+e Stan%ar% Trainin) Curricula for Coo"eraties is #ein) "rescri#e% #y t+eCoo"eratie 3eelo"(ent Aut+ority "ursuant to t+e Article of !e"u#lic Act .o/ 9$20
an% !ule &, Section $ of its '("le(entin) !ules an% !e)ulations '!!-, *+ic+ "roi%es t+at=Officers of t+e Coo"eratie s+all #e re;uire% to un%er)o necessary trainin) con%ucte% #ycoo"eraties, fe%erations an%=
T+is trainin) curriculu( focuses on t+e %eelo"(ent of co("etencies of t+ecoo"eratie officers for t+e( to effectiely "erfor( *+at is e?"ecte% an% re;uire% of t+e( int+e coo"eratie/ T+e C3A %eelo"e% t+is in "artners+i" *it+ t+e Coo" E%ucation oru(CE-/ @ors+o"s an% *rites+o"s inolin) coo"eratie officers an% trainers *erecon%ucte% to i%entify an% co(e u" *it+ co("etency stan%ar%s for eac+ coo"eratie officer/
Base% on t+e co("etencies i%entifie%, a trainin) curriculu( for eac+ of t+e trainin) courses"roi%e% in !A 9$20 *as %eelo"e%/
T+e stan%ar%s set in t+is curriculu( are t+e (ini(u( re;uire(ents t+at t+eAccre%ite% Coo"eratie Trainin) Proi%ers (ust inclu%e in t+e trainin) t+at t+ey *ill offerto t+e coo"eraties/ T+e Trainin) Proi%ers are e?"ecte% to %eelo" t+eir o*n trainin)(o%ules an% instructional (aterials fro( t+e stan%ar%s +erein "rescri#e%/
or "ur"oses of stan%ar%iin) t+e (ini(u( no*le%)e, sills an% attitu%e t+at t+ecoo"eratie officers nee% to ac;uire, t+e accre%ite% coo"eratie trainin) "roi%er (ust #e%ili)ent in i("le(entin) t+ese stan%ar%s/
T+rou)+ t+is intro%uction, t+e C3A *oul% lie to acno*le%)e t+e "artici"ation oft+e %ifferent coo"eraties an% t+e (e(#ers of t+e CE *+ose contri#utions in t+e%eelo"(ent of t+is (aterial are lau%a#le/ Also, *e *oul% lie to t+an t+e coo"eratiefe%erations an% unions, )oern(ent institutions an% ot+er or)aniations, *+ose (aterials*ere use% as reference in %eelo"in) t+e curriculu(/
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TABLE OF CONTENTS
TRAINING COURSE TARGET GROUP PAGE NO.
1 Basic Coo"eratie Course Boar% of 3irectors, Secretary,Treasurer, Election Co((ittee, Au%it
Co((ittee, Et+ics Co((ittee,Me%iation an% ConciliationCo((ittee, 4eneral Mana)er
$
2 Coo"eratie Mana)e(ent an%4oernance
Boar% of 3irectors, 4eneral Mana)er6
5 inancial Mana)e(ent Boar% of 3irectors, Treasurer 912
Conflict Mana)e(ent Boar% of 3irectors, Et+ics Co((ittee,Me%iation an% ConciliationCo((ittee
151
$ Parlia(entary Proce%ure Boar% of 3irectors, Secretary 1$16
6 7ea%ers+i" an% 8alues !eorientation
Boar% of 3irectors, ElectionCo((ittee, Et+ics Co((ittee,
Me%iation an% ConciliationCo((ittee, 4eneral Mana)er
1&19
& Strate)ic Plannin) Boar% of 3irectors, 4eneral Mana)er 2025
Au%it Mana)e(ent Au%it Co((ittee 226
9 !ecor%s Mana)e(ent Au%it Co((ittee, ElectionCo((ittee, Et+ics Co((ittee,Me%iation an% ConciliationCo((ittee, Secretary, Treasurer
2&2
10 Entre"reneurial BusinessMana)e(ent
4eneral Mana)er2950
11 Basic Accountin) for .onAccountants
Treasurer, Au%it Co((ittee5155
12 'nternal Control Au%it Co((ittee 55615 !ules or(ulation Election Co((ittee 5&5
1 Coo"eratie Stan%ar%s Treasurer, Au%it Co((ittee, 4eneralMana)er
590
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CO!RS" #$#%" : BASIC COOPERATIVE COURSE
#AR&"# &RO!' ( Board Of Direcor!, Trea!"rer, Secrear#, E$ecio%Co&&iee, A"di Co&&iee, Mediaio% A%d
Co%ci$iaio% Co&&iee, Ehic! Co&&iee, OherCo&&iee!, A%d Ge%era$ Ma%a'er
.ote: #)e Basi* Cooperative Course *an also +e *ondu*ted + t)e *ooperative to t)eir respe*tive offi*ersand individual -e-+ers
CO!RS" D"SCR$'#$ON : T+is course coers t+e fun%a(ental no*le%)e ofcoo"eraties t+at all coo" officers s+oul% +ae/
NO$NA% D!RA#$ON : () ho"r!
S!AR/ O %"ARN$N& O!#CO" %O:
U"on co("letion of t+e course, t+e learners s+oul% #e a#le to:
7O1/ E?"lain t+e fun%a(entals of coo"eratie t+ou)+t an% "ractice/7O2/ '%entify t+e i("ortant le)al un%er"innin)s of coo"eraties/7O5/ E?"lain t+e "lans, "ro)ra(s an% "olicies of t+e coo"eratie/
LO( E*PLAIN THE FUNDAMENTALS OF COOPERATIVE THOUGHT + PRACTICE
ASSESSMENT CRITERIA
Ori)in, "+iloso"+y an% conce"t of coo"eraties are clearly e?"laine%/ '%eas on +o* t+e Coo" 8alues an% Princi"les can #e a""lie% are e?"resse%/ Coo"eraties are %ifferentiate% fro( ot+er ty"es of enter"rises/
CONTENTS:
• un%a(entals of Coo"eraties: @+y, @+at o*
• Coo"eratie 8alues, Princi"les Practice
• T+e DCoo" 3ifference
CONDITIONS
7earn *ill #e "roi%e% *it+ t+e follo*in):
• !eference (aterials lie t+e Coo" '%entity State(ent an% ot+er coo" literature
• 8i%eo $ (o%ules- on #asic coo"eratie orientation
• Pro"erly entilate% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHOD:
• 'n%ii%ual *or
• 4rou" *or
• 7ecture
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LO - IDENTIF THE LEGAL UNDERPINNINGS OF COOPERATIVES
ASSESSMENT CRITERIA
'("ortant "roisions of articles of coo"eration an% #yla*s are clearly e?"laine%/ !eleant "roisions of !A 9$20 an% t+e '!! are i%entifie% an% e?"laine%/ O*n coo"s articles of coo"eration an% #yla*s are c+ece% for consistency *it+ coo" la*
an% '!!/
CONTENTS:
• Coo"eratie Co%e of 200 !A9$20-
• '("le(entin) !ules !e)ulations
• Articles of Coo"eration Byla*s
CONDITIONS
7earners *ill #e "roi%e% *it+ t+e follo*in):
• Co"ies of !A9$20 '!!, Mo%el Articles of Coo"eration Byla*s,• Pro"erly entilate% e;ui""e% classroo(
• Su""lies an% (aterials
METHODOLOGIES: ASSESSMENT METHOD:
• Fui
• 4rou" *or
• 7ecture
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CO!RS" #$#%" : COOPERATIVE MANAGEMENT +GOVERNANCE
#AR&"# &RO!' : Board Of Direcor! a%d Ge%era$ Ma%a'er
CO!RS" D"SCR$'#$ON : T+is course is %esi)ne% to en+ance t+e no*le%)e of t+eBoar% of 3irectors an% t+e 4eneral Mana)er in t+e"ractice of )oo% )oernance an% (ana)e(ent in t+ecoo"eratie, t+ere#y ena#lin) t+e( to contri#ute to t+eeffectie o"eration of t+e coo"eratie as an econo(ic an%social enter"rise/
NO$NA% D!RA#$ON : 0 ho"r!
S!AR/ O %"ARN$N& O!#CO" %O:
U"on co("letion of t+e course t+e learners s+oul% #e a#le to:
7O1/ A%+ere to )oo% )oernance "rinci"les an% "ractices/7O2/ Ensure t+e coo"eraties co("liance *it+ la#or an% relate% la*s/7O5/ or(ulate effectie "olicies for i("le(entation/7O/ A""ly t+e "rinci"les of (ana)e(ent in t+e coo"eratie/
LO( ADHERE TO GOOD GOVERNANCE PRINCIPLES AND PRACTICES.
ASSESSMENT CRITERIA
O#serance of )oo% )oernance "rinci"les is ensure%/ Actie, co((itte% an% critical "artici"ation in Boar% (eetin)s is (aintaine%/ 3ocu(entation an% (inutes of Boar% (eetin)s, inclu%in) a)ree(ents an% resolutions,
are c+ece% for accuracy an% correctness/ Confi%entiality of infor(ation an% #oar% %eli#erations is (aintaine%/ 3ecisions of t+e Boar% are u"+el% at all ti(es/
CONTENTS
• Princi"les Practice of 4oo% 4oernance in Coo"eraties
- 'nclu%in) Definition, Benefits, C)ara*teristi*s of &ood &overnan*e, t)e &overnan*e Ar*)ite*ture, A+uses in Coop &overnan*e
• 3uties, !es"onsi#ilities an% Accounta#ility of a 3irector
• 3uties, !es"onsi#ilities an% Accounta#ility of a Mana)er
• Co%e of Et+ics an% Et+ical Stan%ar%s for Officers of t+e Coo"eratie
• Boar%Mana)er !elations+i"
• Mana)in) a Successful Boar% Meetin)
CONDITIONS-T+e "artici"ants
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• !ole "lay
• 4rou" *or
• 7ecture
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• 3ocu(entin)
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CO!RS" #$#%" : FINANCIAL MANAGEMENT
#AR&"# &RO!' : Board of Direcor!, Trea!"rer
CO!RS" D"SCR$'#$ON : T+is course coers t+e #asic co("etencies re;uire% of a(e(#er of t+e Boar% of 3irectors an% t+e Treasurer inoerseein) t+e (ana)e(ent of t+e financial resources of t+ecoo"eratie/
NO$NA% D!RA#$ON : 0 ho"r!
S!AR/ O %"ARN$N& O!#CO" %O:
U"on co("letion of t+e course t+e learners s+oul% #e a#le to:
7O1/ E?"lain t+e #asic conce"ts of coo"eratie financial (ana)e(ent/
7O2/ E?"lain t+e ele(ents of t+e accountin) syste( for coo"eraties/7O5/ 'nter"ret an% analye t+e inancial State(ents of t+e coo"eratie/7O/ A""ly P/E/S/O/S/ stan%ar%s in ealuatin) coo"eratie "erfor(ance/7O$/ E?"lain t+e #asics of #u%)etin)/
Additional %earnin4 Out*o-e for #reasurer(7O6 E?"lain t+e #asics of inest(ent an% #anin)
LO(- E*PLAIN THE BASIC CONCEPTS OF COOPERATIVE FINANCIAL MANAGEMENT
ASSESSMENT CRITERIA Gey conce"ts of coo"eratie financial (ana)e(ent are i%entifie%/ inancial conce"ts are relate% to coo" o"erations/ Ele(ents of )oo% financial "olicies are i%entifie% an% ela#orate% on/
CONTENTS:
• Basic Conce"ts of inancial Mana)e(ent
• Sources Uses of un%s
• inancial Policies
CONDITIONS
7earners *ill #e "roi%e% *it+ t+e follo*in):
• !eference (aterials on financial (ana)e(ent
• an%outs, e?ercises an% "ractice set
• @ell entilate% an% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• 7ecture
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LO- E*PLAIN THE ELEMENTS OF THE ACCOUNTING SSTEM FOR COOPERATIVES
ASSESSMENT CRITERIA Ele(ents of t+e Coo"eratie Accountin) Syste( are i%entifie%/ A%e;uacy of t+e accountin) syste( of ones coo"eratie is ealuate% in relation to t+e
stan%ar% accountin) syste( for coo"eraties/ !oles of %irectors an% (ana)e(ent in i("le(entin) a soun% accountin) syste( are
a%e;uately e?"laine%/
CONTENTS:
• Stan%ar% C+art of Accounts
• Ele(ents of t+e Coo"eratie Accountin) Syste(
• !oles of 3irectors 4eneral Mana)er
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METHODOLOGIES: ASSESSMENT METHODS:
• Case stu%ies
• Fui
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CONDITIONS
7earners *ill #e "roi%e% *it+ t+e follo*in):
• an%outs
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CO!RS" #$#%" : CONFLICT MANAGEMENT
#AR&"# &RO!' : Board of Direcor!, Ehic! Co&&iee,Mediaio% + Co%ci$iaio% Co&&iee
CO!RS" D"SCR$'#$ON : T+is (o%ule coers t+e #asic co("etencies re;uire% of a(e(#er of t+e Boar%, Et+ics Co((ittee an% Me%iationConciliation Co((ittee in installin) conflict an%(e%iation (ana)e(ent "ro)ra( in t+e coo"eratie/
NO$NA% D!RA#$ON : () ho"r!
S!AR/ O %"ARN$N& O!#CO" %O:
U"on co("letion of t+e course, t+e learners s+oul% #e a#le to:
7O1/ or(ulate an% %eelo" a Me%iation an% Conciliation "ro)ra(/7O2/ Present t+e Me%iation an% Conciliation "ro)ra( to t+e Boar% for a""roal/7O5 '("le(ent a""roe% Me%iation Conciliation "ro)ra(/
LO(. FORMULATE AND DEVELOP A MEDIATION AND CONCILIATION PROGRAM
ASSESSMENT CRITERIA:
ocus )rou" %iscussion a(on) stae+ol%ers is con%ucte%/
Me%iation an% Conciliation "ro)ra( is %eelo"e% an% %rafte%/
Test run of t+e i("le(entation of t+e "ro)ra( is con%ucte% *it+in t+e Me%iation an%Conciliation Co((ittee
CONTENTS-
• 7e)al ra(e*or for Me%iation Conciliation in Coo"eraties
- 'nclu%in) ')ilippine Constitution, ADR %a, "O
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ASSESSMENT CRITERIA-
Me%iation an% Conciliation Pro)ra( is su#(itte% to t+e Boar%/ !eie*e% Me%iation an% Conciliation "ro)ra( is %ocu(ente%/ T+e Boar% is oriente% an% enli)+tene% on t+e Me%iation an% Conciliation "ro)ra(/ A""roe% Me%iation an% Conciliation "ro)ra( is finalie%/
CONTENT
• Me%iation an% Conciliation Pro)ra( Mana)e(ent
'nclu%in) Roles 3 Responsi+ilities, 'ro*esses, #ools
• !ules on 3is"osition of Me%iation Cases
CONDITIONS
7earners *ill #e "roi%e% *it+ t+e follo*in):
• Su""lies an% (aterials
• @ellentilate% an% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• 'n%ii%ual *or
• 4rou" *or
• 7ecture
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CO!RS" #$#%" : PARLIAMENTAR PROCEDURES
#AR&"# &RO!' : Board of Direcor!, Secrear#
CO!RS" D"SCR$'#$ON : T+is course %eelo"s t+e no*le%)e, sills an% attitu%esre;uire% of a (e(#er of t+e Boar% an% t+e Secretary ineffectiely con%uctin) #usiness (eetin)s in an or%erly(anner/
NO$NA% D!RA#$ON : () ho"r!
S!AR/ O %"ARN$N& O!#CO" %O:
U"on co("letion of t+e course, t+e learners s+oul% #e a#le to:
7O1/ E?"lain t+e conce"ts an% "rocesses inole% in "arlia(entary "roce%ures
7O2/ A""ly "arlia(entary "roce%ures effectiely *+en con%uctin) (eetin)s7O5/ Or)anie "ro%uctie (eetin)s
/
LO(- E*PLAIN THE CONCEPTS AND PROCESSES INVOLVED IN PARLIAMENTARPROCEDURES
ASSESMENT CRITERIA
Conce"ts an% "rocesses in "arlia(entary "roce%ures are %efine% an% clearly e?"laine%/ !ules an% or%er of (eetin)s are e?"laine% in %etail/ S"ecific a""lications of "arlia(entary "roce%ures in %e(ocratic )oernance of
coo"eraties are i%entifie%/
CONTENTS
• 3e(ocracy Processes in Coo"s: Meetin)s an% Asse(#lies
• Parlia(entary Proce%ures: *+at, *+y, +o*, *+o
• !o#erts !ule of Or%er
CONDITIONS
7earners *ill #e "roi%e% *it+ t+e follo*in):• !eference (aterials on Parlia(entary Proce%ures
• !o#erts !ule of Or%er
• C+arts of (otions
• Pro"erly *ell entilate% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• !ole "lay
• 7ectures
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LO- APPL PARLIAMENTAR PROEDUCRES EFFECTIVEL 2HEN CONDUCTINGMEETINGS
ASSESSMENT CRITERIA
Ty"es an% nature of (otions in Parlia(entary Proce%ures are *ell e?"laine%/
!ules an% or%ers of (otion are a%e;uately e?"laine%/ Or%er of #usiness in (eetin)s is esta#lis+e% an% follo*e%/
CONTENTS
• Classification of (otions
• Or%er of "rece%ence of (otions
• !ules relatin) to (otions
• Or%er of #usiness
CONDITIONS-
7earners *ill #e "roi%e% *it+ t+e follo*in):
• c+art of (otions• su""lies (aterials (eta car%s-
• *ell entilate% an% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• !ole "lay
• 7ecture
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CO!RS" #$#%" : LEADERSHIP AND VALUES RE7ORIENTATION
#AR&"# &RO!' : Board of Direcor!, E$ecio% Co&&iee, Ehic!
Co&&iee, Mediaio% + Co%ci$iaio% Co&&iee,Ge%era$ Ma%a'er
CO!RS" D"SCR$'#$ON : T+is course coers t+e no*le%)e, sills an% attitu%esre;uire% of a (e(#er of t+e Boar% of 3irectors, ElectionCo((ittee, Me%iation Conciliation Co((ittee, Et+icsCo((ittee, an% t+e 4eneral Mana)er in e?ercisin)lea%ers+i" t+at is anc+ore% on uniersal alues a%+ere%to #y coo"eraties/
/NO$NA% D!RA#$ON : () ho"r!
S!AR/ O %"ARN$N& O!#CO" %O:
U"on co("letion of t+e course, t+e learners s+oul% #e a#le to:
7O1/ 3escri#e t+e roles, functions, aut+ority, res"onsi#ility an% accounta#ility ofofficers of t+e coo"eratie/
7O2/ 3eter(ine t+e ele(ents an% attri#utes of effectie lea%ers+i" in coo"eraties/7O5/ 'nte)rate ili"ino an% Coo"eratie 8alues for effectie lea%ers+i"
LO(- DESCRIBE THE ROLES, FUNCTIONS, AUTHORIT, RESPONSIBILIT ANDACCOUNTABILIT OF OFFICERS OF THE COOPERATIVE
ASSESSMENT CRITERIA
T+e or)aniational structure of t+e coo"eratie is a%e;uately %escri#e% in ter(s ofroles, functions, aut+ority, res"onsi#ility an% accounta#ility of all officers of t+ecoo"eratie/
T+e stan%ar%s of "erfor(ance of eery officer are i%entifie% an% e?"laine%/ C+an)es an% i("roe(ent in in%ii%ual "erfor(ance are co((itte% to/
CONTENTS-
• Or)aniational Structure of t+e Coo"eratie
• !oles, unctions, Aut+ority, !es"onsi#ility an% Accounta#ility of All Officers
• Perfor(ance Stan%ar%s for Officers
• Self an% Peer Ealuation 'nstru(ents for Officers
CONDITIONS-
7earners *ill #e "roi%e% *it+ t+e follo*in):
• Ty"ical or)aniational structure of a "ri(ary coo"eratie s+o*in) %ifferent lines ofaut+ority, res"onsi#ility an% accounta#ility
• !A 9$20, '!!
•
Co%e of Et+ics an% Et+ical Stan%ar%s of t+e Coo"
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METHODOLOGIES: ASSESSMENT METHODS:
• 4rou" @or
• 'n%ii%ual *or
• 7ecture
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METHODOLOGIES: ASSESSMENT METHODS:
• 4rou" @or
• 'n%ii%ual *or
• 7ecture
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CO!RS" #$#%" : STRATEGIC PLANNING
#AR&"# &RO!' : Board of Direcor!, Ge%era$ Ma%a'er
CO!RS" D"SCR$'#$ON : T+is course coers t+e no*le%)e, sills an% attitu%esre;uire% of a (e(#er of t+e Boar% of 3irectors an% t+e4eneral Mana)er in esta#lis+in) t+e strate)ic %irection oft+e coo"eratie/
NO$NA% D!RA#$ON : 8 ho"r!
S!AR/ O %"ARN$N& O!#CO" %O:
U"on co("letion of t+e course t+e learners s+oul% #e a#le to:
7O1/ E?"lain t+e nee% for strate)ic t+inin) an% lon)ter( "lannin)/7O2/ Analye t+e "erfor(ance of t+e coo"eratie/7O5/ 3eter(ine strate)ic o"tions an% strate)ies/7O/ 3eelo" strate)ic "lan/7O$/ Monitor i("le(entation of strate)ic "lan/
LO(. E*PLAIN THE NEED FOR STRATEGIC THIN6ING AND LONG7TERM PLANNING
ASSESSMENT CRITERIA
'ssues, c+allen)es an% tren%s in t+e %o(estic an% )lo#al (aret are analye%/ Areas for c+an)e an% %eelo"(ent in t+e coo"eratie are %eter(ine%/ Bases for lon)ter( "lannin) are %eter(ine%/ Personal rea%iness for strate)ic "lannin) is esta#lis+e%/
CONTENTS:
• Syste(s T+inin)
• State of P+ili""ine Coo"eraties
- 'nclu%in) Current Statisti*s, C)allen4es, $ssues and #rends
• 4lo#al 'ssues an% Tren%s
-'nclu%in) aret, #e*)nolo4, "nviron-ent, et*. and t)eir i-pa*t on *ooperativesorldide and in t)e ')ilippines
• Strate)ic Plannin) ra(e*or Processes
• Personal Co("etencies Assess(ent
CONDITIONS-
7earners *ill #e "roi%e% *it+ t+e follo*in):
• Current Statistics on Coo"eraties P+ili""ines 'CA-
• Articles on )lo#al
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METHODOLOGIES: ASSESSMENT METHODS:
• 'n%ii%ual *or
• 7ecture
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CONDITIONS
7earners *ill #e "roi%e% *it+ t+e follo*in):
• !eference (aterials on strate)ic for(ulation
• Case (aterials
• Pro"erly entilate% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• Case Stu%y
• 7ecture
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CONDITIONS
7earners *ill #e "roi%e% *it+ t+e follo*in):
• Monitorin) tools
• Pro"erly entilate% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHOD:
• 7ecture
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CO!RS" #$#%" : AUDIT MANAGEMENT
#AR&"# &RO!' : A"di Co&&iee
CO!RS" D"SCR$'#$ON : T+is course ai(s to %eelo" t+e #asic co("etencies of(e(#ers of t+e Au%it Co((ittee in "erfor(in) t+einternal au%it of t+e coo"eratie, ensurin) t+erein t+ea%e;uacy an% effectieness of t+e coo"eraties(ana)e(ent an% control syste(/
NO$NA% D!RA#$ON : 3 ho"r!
S!AR/ O %"ARN$N& O!#CO" %O:
U"on co("letion of t+e course, t+e learners s+oul% #e a#le to:
7O1/ 3iscuss clearly t+e '("ortant ele(ents of internal au%it/7O2/ !eie* t+e #oos of accounts an% ot+er financial recor%s of t+e coo"eratie/7O5/ Con%uct internal au%it effectiely/7O/ Pre"are accurate internal au%it re"ort/
LO(. DISCUSS CLEARL THE IMPORTANT ELEMENTS OF INTERNAL AUDIT
ASSESSMENT CRITERIA-
T+e fun%a(entals of internal au%it are a%e;uately e?"laine%/ T+e roles of t+e au%it co((ittee are "ro"erly e?"laine%/ T+e et+ics an% stan%ar%s )oernin) internal au%it are e?"oun%e%/
CONTENTS-
• 'nternal Au%it
'nclu%in) ?inds, 'urpose, S*ope@re9uen*ies• 3uties an% !es"onsi#ilities of t+e Au%it Co((ittee
• Co%e of Et+ics for t+e Au%it Co((ittee
•Au%itin) Stan%ar%s
CONDITIONS-
7earners *ill #e "roi%e% *it+ t+e follo*in):
• !eference (aterials 'nternal Au%it an% on Au%it Co((ittee
• Pro"erly entilate% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• Fui
• 7ecture
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LO. REVIE2 THE BOO6S OF ACCOUNTS AND OTHER FINANCIAL RECORDS OF THECOOPERATIVE
ASSESSMENT CRITERIA
• Actie "artici"ation in t+e reie* of #oos of accounts an% ot+er nonfinancial recor%s iso#sere%/
• !ules an% re)ulations, "olicies an% ot+er "ertinent )ui%elines are co("lie% *it+/
• SCA an% ot+er stan%ar%s are a%o"te%/
CONTENTS-
• Boos of Accounts Ot+er inancial !ecor%s of t+e Coo"eratie
• Stan%ar% C+art of Accounts
• !ules !e)ulations )oernin) 'nternal Au%it-
CONDITIONS-
7earners *ill #e "roi%e% *it+ t+e follo*in):
• !eference (aterials on Coo"eratie inancial !ecor%s an% Policies
• Sa("les of t+e %ifferent #oos of accounts to #e e"t #y t+e coo"eratie
• Stan%ar% C+art of Accounts
• Pro"erly entilate% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHOD:
• Fui
• 7ecture
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CONDITIONS7earners *ill #e "roi%e% *it+ t+e follo*in):
• !eference (aterials on internal au%it "roce%ures
• Sa("le of Au%it Plan
• Pro"erly entilate% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• 'n%ii%ual *or
• 7ecture
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CO!RS" #$#%" : RECORDS MANAGEMENT
#AR&"# &RO!' : A"di Co&&iee, E$ecio% Co&&iee, Ehic!
Co&&iee, Mediaio% a%d Co%ci$iaio%Co&&iee, Secrear#, Trea!"rer
CO!RS" D"SCR$'#$ON : T+is course coers #asic co("etencies re;uire% of a(e(#er of t+e Au%it, Election, Et+ics, Me%iation an%Conciliation co((ittees, Secretary an% Treasurer in(aintainin) an% safe)uar%in) t+e i("ortant recor%s oft+e coo"eratie/
NO$NA% D!RA#$ON : ( ho"r!
S!AR/ O %"ARN$N& O!#CO" %O:
U"on co("letion of t+e course, t+e learners s+oul% #e a#le to:
7O1/ E?"lain all t+e actiities inole% in recor%s (ana)e(ent/7O2/ Set u" a syste( of a%(inistration an% %is"osition of recor%s/7O5/ Secure recor%s t+rou)+ "reentie an% "rotectie (easures/
LO(- E*PLAIN ALL THE ACTIVITIES INVOLVED IN RECORDS MANAGEMENT.
ASSESSMENT CRITERIA-
All actiities inole% in "ro"erly (ana)in) t+e recor%s of t+e coo"eratie are i%entifie%/ T+e i("ortance an% use of t+e %ifferent recor%s are %escri#e%/ A syste( of a%e;uate recor%s (ana)e(ent is outline%/
CONTENTS:
O8E!8'E@ O:
• !ecor%s Creation Control
• Mail A%(inistration
• iles A%(inistration
•!ecor%s 3is"osition A%(inistration
• !ecor%s Center A%(inistration
• Arc+ies Mana)e(ent
• Security of !ecor%s
CONDITIONS- 7earners *ill #e "roi%e% *it+ t+e follo*in):
• an%outs on !ecor%s Mana)e(ent ilin) A%(inistration
• @ell entilate% an% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• 7ecture
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LO- SET UP A SSTEM OF ADMINISTRATION AND DISPOSITION OF RECORDS.
ASSESSMENT CRITERIA
Actiities for t+e retention, "reseration an% %estruction of recor%s are i%entifie%/
Plan for t+e a%(inistration an% %is"osition of recor%s is %eelo"e%/ A""ro"riate "olicies for a%(inistration an% %is"osition of recor%s are for(ulate%/
CONTENTS:
• !ecor%s 3is"osition Pro)ra(
• 'nentory of !ecor%s
• A""raisal of !ecor%s
• Policies
'nclu%in) Retention, 'reservation 3 #ransfer of Re*ords, Retention 'eriods, DispositionS*)edule, Roles, Responsi+ilities 3 A**ounta+ilities
CONDITIONS-
7earners *ill #e "roi%e% *it+ t+e follo*in):
• Sa("le for(s
• Su""lies an% (aterials
• Pro"erly entilate% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• 'n%ii%ual *or
• 7ecture
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CO!RS" #$#%" : ENTREPRENEURIAL AND BUSINESSMANAGEMENT
#AR&"# &RO!' : Ge%era$ Ma%a'er
CO!RS" D"SCR$'#$ON : T+is course coers t+e no*le%)e, sills an% attitu%esre;uire% of t+e 4eneral Mana)er in %eelo"in) t+e#usiness an% entre"reneurial actiities of t+ecoo"eratie/
NO$NA% D!RA#$ON : 0 ho"r!
S!AR/ O %"ARN$N& O!#CO" %O:
U"on co("letion of t+e course, t+e learners s+oul% #e a#le to:
7O1/ '%entify #usiness o""ortunities an% entre"reneurial actiities for (e(#ers/7O2/ 3eelo" #usiness an% entre"reneurial actiities for (e(#ers/7O5/ '("le(ent #usiness an% entre"reneurial actiities for (e(#ers/
LO(. IDENTIF BUSINESS OPPORTUNITIES AND ENTREPRENEURIALACTIVITIES FOR MEMBERS
ASSESSMENT CRITERIA-
.ee%s of (e(#ers are i%entifie% *it+ a ie* to i%entifyin) #usiness o""ortunities an%entre"reneurial actiities to #e un%ertaen #y t+e coo"eratie
!esources an% ca"acity of t+e coo"eratie to un%ertae #usiness actiities are analye%/ Business o""ortunities an% entre"reneurial actiities for (e(#ers are "ursue% an%
un%ertaen/
CONTENTS:
• Me(#er Analysis: .ee%s an% O""ortunities
• 'nternal Assess(ent: !esources, Ca"acities, !e;uire(ents
• ProHect '%entification: Met+o%s an% Tools
CONDITIONST+e learners *ill #e "roi%e% *it+ t+e follo*in):
• Case (aterials on ProHect '%entification
• Me(#er Analysis Tools
• @ell entilate% an% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• Case Stu%y
• 4rou" *or• Oral Test
• E?a(
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LO- DEVELOP BUSINESS AND ENTREPRENEURIAL ACTIVITIES FOR MEMBERS
ASSESSMENT CRITERIA-
Business "lan for i%entifie% "roHects is for(ulate%/
ProHect feasi#ility stu%y is co((issione%, if necessary/ .e* "lans an% "ro)ra(s are reco((en%e% to an% %efen%e% in t+e Boar%/ Monitorin) "lan is %eelo"e% #ase% on "erfor(ance in%icators esta#lis+e%/
CONTENTS:
• Business Plan: @+y, @+at an% o*
• ProHect easi#ility: @+at an% @+o
• O"erational Plan- 'uttin4 +usiness or entrepreneurial a*tivities identified into a*tion.
CONDITIONS-
T+e learners *ill #e "roi%e% *it+ t+e follo*in):
• !eference (aterials on Business Plan an% easi#ility Stu%y• @ell entilate% an% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• 'n%ii%ual *or
• 7ecture
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CO!RS" #$#%" : BASIC ACCOUNTING FOR NON7ACCOUNTANTS
#AR&"# &RO!' : Trea!"rer, A"di Co&&iee
CO!RS" D"SCR$'#$ON : T+is course coers t+e no*le%)e, sills an% attitu%esre;uire% of t+e Treasurer an% a (e(#er of t+e Au%itCo((ittee in #asic accountin) for coo"eraties/
NO$NA% D!RA#$ON : 3 ho"r!
S!AR/ O %"ARN$N& O!#CO" %O:
U"on co("letion of t+e course, t+e learners s+oul% #e a#le to:
7O1/ E?"lain t+e Basic Accountin) Conce"ts an% Proce%ures/
7O2/ E?"lain t+e %ifferent inancial State(ents an% t+eir si)nificance/7O5/ A""ly t+e Stan%ar% C+art of Accounts to res"ectie coo"eraties/
LO(- E*PLAIN THE BASIC ACCOUNTING CONCEPTS AND PROCEDURES
ASSESSMENT CRITERIA-
Or)aniational structure of t+e coo" is e?"laine% in ter(s of flo* of aut+ority, %uties an%res"onsi#ilities of %ifferent #o%ies/
Accountin) is %efine% an% %istin)uis+e% fro( #ooee"in)/ T+e accountin) e;uation is a%e;uately e?"laine%/ T+e users of accountin) infor(ation are i%entifie%/ T+e accountin) cycle is a%e;uately e?"laine%/
CONTENTS:
• Or)aniational Structure of t+e Coo"eratie
'nclu%in) lo of Aut)orit, Duties 3 Responsi+ilities of Or4ani>ational Bodies• Princi"les of Accountin)
'nclu%in) lo of $nfor-ation t)ru t)e A**ountin4 Sste-, !sers of $nfor-ation•
Boos of Accounts'nclu%in) ournals, %ed4er, #A**ount, Con*ept of De+it 3 Credit
• T+e Accountin) E;uation
• T+e Accountin) Cycle Pers"ectie
CONDITIONS-7earners *ill #e "roi%e% *it+ t+e follo*in):
• an%outs
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METHODOLOGIES: ASSESSMENT METHODS:
• 'n%ii%ual *or
• 7ecture
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• Partici"ants s+oul% #rin) co"y of t+eir au%ite% financial state(ents
METHODOLOGIES: ASSESSMENT METHODS:
• 'n%ii%ual *or
• 7ecture
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CO!RS" #$#%" : INTERNAL CONTROL
#AR&"# &RO!' : A"di Co&&iee
CO!RS" D"SCR$'#$ON : T+is course coers t+e no*le%)e, sills an% attitu%esre;uire% of a (e(#er of t+e Au%it Co((ittee in"erfor(in) effectiely t+eir roles an% functions an% inensurin) a%e;uate internal control in t+e coo"eratie/
NO$NA% D!RA#$ON : 3 ho"r!
S!AR/ O %"ARN$N& O!#CO" %O:
U"on co("letion of t+e course, t+e learners s+oul% #e a#le to:
7O1/ 3efine t+e roles an% functions of t+e au%it co((ittee/7O2/ E?"lain t+e ele(ents of an effectie internal control syste(/7O5/ '("le(ent an effectie internal control an% inentory syste(/
LO(- DEFINE THE ROLES AND FUNCTIONS OF THE AUDIT COMMITTEE
ASSESSMENT CRITERIA-
T+e %uties an% res"onsi#ilities of t+e au%it co((ittee are fully e?"laine%/
'nternal au%it is %ifferentiate% fro( e?ternal au%it/ A%e;uacy an% effectieness of internal control syste( is assesse%/
CONTENTS:
• !oles unctions of t+e Au%it Co((ittee
• 'nternal an% E?ternal Au%it
• T+e 'nternal Control Syste(
CONDITIONS-
T+e learners *ill #e "roi%e% *it+ t+e follo*in):
• !eference (aterials on 'nternal Control
• 'nternal Control C+eclist
• @ell entilate% an% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• 4rou" *or
• 7ecture
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LO- E*PLAIN THE ELEMENTS OF AN EFFECTIVE INTERNAL CONTROL SSTEM
ASSESSMENT CRITERIA-
'nternal control syste( an% its co("onents are %efine%/
'nternal control stan%ar%s are %eter(ine%/ Stren)t+s an% *eanesses in t+e internal control syste( are i%entifie%/
CONTENTS:
• 'nternal Control: @+y, @+at o*
- 'nclu%in) co("onents of A**ountin4 Control, A**ountin4 Sste-, Ad-inistrativeControl
• Ty"es an% Co("onents of 'nternal Control Syste(
• 'nternal Control Stan%ar%s
• 'nternal Control Fuestionnaire
CONDITIONS-
T+e learners *ill #e "roi%e% *it+ t+e follo*in):
• Case (aterials on 'nternal Control
• Sa("le 'nternal Control Fuestionnaire
• @ell entilate% an% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• Case Stu%y
• 4rou" 3iscussion
• E?ercises
• Oral Test
• E?a(
LO/- IMPLEMENT AN EFFECTIVE INTERNAL CONTROL AND INVENTOR SSTEM
ASSESSMENT CRITERIA-
• .ee%s for internal control are i%entifie%/
• T+e inentory syste( for coo"eraties is analye%/
• !iss in t+e inentory syste( are i%entifie% an% correctie action %eelo"e%/
• An effectie internal control an% inentory syste( is "ut in "lace/
CONTENTS:
• 'nternal Control- 'nclu%in) Cas), %oans and Re*eiva+les, $nvest-ents, 'ropert, 'lant 3 "9uip-ent, 'repaid
";penses 3 Deferred C)ar4es, %ia+ilities, e-+ers "9uit, Revenues@Sales, ";penses
• 'nentory Syste(: @+y, @+at o*
• 'nentory Syste( Fuestionnaire
• '("le(entin) An Effectie 'nternal Control 'nentory Syste(
• Monitorin) t+e 'nternal Control 'nentory Syste(
CONDITIONS- 7earners *ill #e "roi%e% *it+ t+e follo*in):
• Case (aterials on 'nentory Syste(
• 'nentory Syste( Fuestionnaire
• @ell entilate% an% e;ui""e% classroo(
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METHODOLOGIES: ASSESSMENT METHODS:
• Case Stu%y
• 'n%ii%ual @or
• E?ercises
• Test
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CO!RS" #$#%" : RULES FORMULATION
#AR&"# &RO!' : E$ecio% Co&&iee
CO!RS" D"SCR$'#$ON : T+is course is %esi)ne% to %eelo" t+e #asicco("etencies of a (e(#er of t+e Election Co((ittee in%eelo"in) t+e election rules an% )ui%elines/
NO$NA% D!RA#$ON : () ho"r!
S!AR/ O %"ARN$N& O!#CO" %O:
U"on co("letion of t+e course t+e learners s+oul% #e a#le to:
7O1/ 3eelo" co("re+ensie election rules an% )ui%elines/7O2/ Co((unicate t+e a""roe% rules an% )ui%elines *it+ (e(#ers/7O5/ E?ecute t+e a""roe% election rules an% )ui%elines/
LO(. DEVELOP COMPREHENSIVE ELECTION RULES AND GUIDELINES
ASSESSMENT CRITERIA
T+e le)al "roisions relatin) to con%uct of elections in coo"eraties are reie*e%/ Elections rules an% )ui%elines are %rafte%/
Election rules an% )ui%elines are "resente% to t+e Boar% for consultation/ Election rules an% )ui%elines are finalie% *it+ t+e Boar%s an% ot+er stae+ol%ersin"uts/
CONTENTS
• T+e Meanin) Practice of 3e(ocracy in Coo"eraties
• Election Princi"les an% Practices
• 3raftin) t+e Election !ules an% 4ui%elines for t+e Coo"eratie
CONDITIONS7earners *ill #e "roi%e% *it+ t+e follo*in):
• Sa("le !ules !e)ulations for Election in Coo"eraties
•
Pro"erly entilate% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• Fui
• 4rou" *or
• 7ecture
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Fuestions an% issue% raise% #y (e(#ers are a%e;uately clarifie%/
CONTENTS
• !oles unctions of t+e Election Co((ittee an% Ot+er Officers relate% to elections-
• Co%e of Et+ics for t+e Election Co((ittee
• Mana)in) t+e 'nfor(ation Ca("ai)n
CONDITIONS
7earners *ill #e "roi%e% *it+ t+e follo*in):
• Sa("le Co%e of Et+ics
• Pro"erly entilate% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHODS:
• 'n%ii%ual *or
• 4rou" *or
•
7ecture
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CO!RS" #$#%" : COOPERATIVE STANDARDS
#AR&"# &RO!' : Trea!"rer, A"di Co&&iee a%d Ge%era$ Ma%a'er
CO!RS" D"SCR$'#$ON : T+is course is %esi)ne% to %eelo" an% en+ance t+eno*le%)e an% sills of t+e Treasurer, Au%it Co((ittee an%4eneral Mana)er on t+e %ifferent coo"eratie stan%ar%s"rescri#e% #y t+e C3A/
NO$NA% D!RA#$ON : () ho"r!
S!AR/ O %"ARN$N& O!#CO"S %O:
U"on co("letion of t+e course t+e learners s+oul% #e a#le to:
7O1/ E?"lain t+e conce"ts an% "ur"oses of t+e "rescri#e% Coo"eratie Stan%ar%s/7O2/ E?"lain t+e in%icators an% t+e accounts in relation to t+e o"eration an% serices of t+ecoo"eratie/
7O5/ Analye t+e o"erations of t+e coo"eratie #ase% on t+e stan%ar%s/
LO(- E*PLAIN THE CONCEPTS AND PURPOSES OF THE COOPERATIVE STANDARDS.
ASSESSMENT CRITERIA
T+e i("ortance of t+e Stan%ar% C+art of Accounts an% t+e Perfor(ance Stan%ar%s ise?"laine%/
T+e use an% "ur"oses of t+e stan%ar%s are clearly e?"laine%/ T+e stan%ar%s are a%o"te% in res"ectie coo"eraties/
CONTENTS
Conce"ts, Pur"oses an% Use of:
• Stan%ar% C+art of Accounts for Coo"eraties
• Perfor(ance Stan%ar%s for Sain)s an% Ot+er ty"e of Coo"eraties *it+ Cre%it SericesCOOPPESOS-
• Perfor(ance Stan%ar%s for ot+er ty"es of coo"eraties -
CONDITIONS
7earners *ill #e "roi%e% *it+ t+e follo*in):
• !eference (aterials on COOP PESOS an% Perfor(ance Stan%ar%s
• Pro"erly entilate% e;ui""e% classroo(
METHODOLOGIES: ASSESSMENT METHOD:
• Fui
• 4rou" *or
• 7ecture
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LO. E*PLAIN THE INDICATORS AND THE ACCOUNTS IN RELATION TO THEOPERATION AND SERVICES OF THE COOPERATIVE
ASSESSMENT CRITERIA
T+e %ifferent criteria an% accounts set fort+ in t+e stan%ar%s are i%entifie%/
T+e use of t+e in%icators an% t+e s"ecific accounts in relation to t+e o"eration of t+ecoo"eraties are e?"laine%/
Stan%ar%s of "erfor(ance are co("ute%/
CONTENTS:
• COOPPESOS Co("utation A""lication-
• Perfor(ance Stan%ar%s Co("utation A""lication-
• SCA A""lication for %ifferent ty"es of coo"eraties-
CONDITIONS
7earners *ill #e "roi%e% *it+ t+e follo*in):
• !eference (aterials
• Pro"erly entilate% e;ui""e% classroo(
• Su""lies an% (aterials
• Practice Set
METHODOLOGIES: ASSESSMENT METHOD:
• 'n%ii%ual *or
• E?ercises
• 7ecture