BOOKKEEPING NC III – TESDA COURSE MODULE

TESDA TRAINING REGULATIONS FOR BOOKKEEPING NC III

The TESDA Course in BOOKKEEPING NC III consists of competencies that a person must achieve to enable him/her to journalize transactions, post transactions, prepare trial balance, prepare financial reports and review internal control system.

A student who has achieved this TESDA Course in BOOKKEEPING NC III is competent to be:

• Bookkeeper
• Accounting Clerk

TRAINEE ENTRY REQUIREMENTS

Trainees or students wishing to gain entry into this course should possess the following requirements:

• Must be able to communicate effectively both orally and in written form
• Must be physically, emotionally, psychologically and mentally fit
• Must be able to perform basic mathematical computations

BOOKKEEPING NC III TESDA COURSE MODULE

Course Title: BOOKKEEPING
Level: NC III
Nominal Training Duration :

(Basic Competency) 20 hours
(Common Competency) 24 hours
(Core Competency) 248 hours

TOTAL DURATION: 292 Hours

This course is designed to enhance the knowledge, skills and attitude of Bookkeepers in accordance with industry standards. It covers the basic, common and core competencies on journalizing transactions, posting transactions, preparing trial balance, preparing financial reports and reviewing internal control system.

COMPETENCIES REQUIRED IN BOOKKEEPING NC III

This units of competency comprising this qualification include Basic, Common and Core Competencies.

To obtain this TESDA Course in BOOKKEEPING NC III, all units prescribed below for this qualification must be achieved.

These units of competency comprising this qualification include the following:

These guidelines are set to provide the Technical Vocational Education and Training (TVET) providers with information and other important requirements to consider when designing training programs for BOOKKEEPING NC III.

CORE COMPETENCIES

UNIT OF COMPETENCY: JOURNALIZE TRANSACTIONS
UNIT CODE: HCS412301

This unit covers the knowledge, skills, and attitudes in logging/recording business transactions in an accounting journal.

1. Prepare chart of accounts
   • Nature of business is determined based on client information
   • List of asset, liability, equity, income, and expense account titles are prepared in accordance with industry practices
   • Accounting manual is prepared in accordance with industry practice
2. Analyze documents
   • Documents are gathered, checked and verified in accordance with verification and validation processes
   • Account titles are selected in accordance with standard selection processes
3. Prepare journal entry
   • Journals are prepared in accordance with industry practice and generally accepted accounting principles/Philippine Financial Reporting Standards for transactions and events.
   • Debit account titles are determined in accordance with chart of accounts
   • Credit account titles are determined in accordance with chart of accounts
   • Explanation to journal entry is prepared in accordance with the nature of transaction
   • Journal entries are prepared with 100% accuracy

UNIT OF COMPETENCY: POST TRANSACTIONS
UNIT CODE: HCS412302

This unit covers the knowledge, skills, and attitudes in posting transactions manually.

1. Prepare ledger
   • Ledger for the list of asset, liability, and equity account titles are prepared in accordance with the Chart of Accounts
   • Ledger for the list of income and expense account titles are prepared in accordance with the Chart of Accounts
2. Transfer journal entries
   • Journal entries are transferred in chronological order
   • Postings are done with 100% accuracy
3. Summarize ledger
   • Debits & Credits for each ledger account are added correctly
   • Balances are extracted with 100% accuracy.

UNIT OF COMPETENCY: PREPARE TRIAL BALANCE
UNIT CODE: HCS412303

This unit covers the knowledge, skills, and attitudes in listing accounts, transferring and summarizing trial balances from a ledger.

1. List account titles
   • Asset, liability, and equity account titles are listed in accordance with Chart of Account
   • Income and expense account titles are listed in accordance with Chart of Accounts
2. Transfer balances from the ledger
   • Asset, liability, and equity balances are transferred in accordance with Chart of Accounts
   • Income and expense balances are transferred in accordance with Chart of Accounts
3. Summarize trial balance
   • Debits and credits are totaled with 100% accuracy
   • Trial Balances are extracted with 100% accuracy.

UNIT OF COMPETENCY: PREPARE FINANCIAL REPORTS
UNIT CODE: HCS412304

This unit covers the knowledge, skills, and attitudes in preparing financial reports manually.

1. Prepare financial statements
   • Worksheet is prepared using the prescribed format
   • Income statement is prepared in accordance with generally accepted accounting principles/Philippine Financial Reporting Standards
   • Statement of Changes in Equity is prepared in accordance with generally accepted accounting principles/Philippine Financial Reporting Standards
   • Balance Sheet is prepared in accordance with generally accepted accounting principles/Philippine Financial Reporting Standards
   • Statement of Cash Flow is prepared in accordance with generally accepted accounting principles/Philippine Financial Reporting Standards
   • Financial statements are prepared in accordance with generally accepted accounting principles/Philippine Financial Reporting Standards
2. Analyze financial statements
   • Financial Statements are analyzed in accordance with prescribed format.
   • Report on financial analysis is prepared in accordance with industry requirements.

UNIT OF COMPETENCY: REVIEW INTERNAL CONTROL SYSTEM
UNIT CODE: HCS412305

This unit covers the knowledge, skills, and attitudes in reviewing and determining extent of compliance with a firm’s internal control manual.

1. Check policy compliance
   • Internal control manual is prepared/updated in accordance with industry practice
   • Compliance is checked and validated in accordance with the internal control system
2. Prepare policy compliance report
   • Policy compliance reports are prepared in accordance with the internal control system
   • Policy compliance reports are submitted to management for validation.
   • Policy compliance reports are filed for future reference.

COMMON COMPETENCIES

UNIT TITLE : APPLY QUALITY STANDARDS
UNIT CODE : HCS315202

This unit covers the knowledge, skills, attitudes and values needed to apply quality standards in the workplace. The unit also includes the application of relevant safety procedures and regulations, organization procedures and customer requirements.

1. Assess quality of received materials
   • Work instruction is obtained and work is carried out in accordance with standard operating procedures.
   • Received materials are checked against workplace standards and specifications.
   • Faulty materials related to work are identified and isolated.
   • Faults and any identified causes are recorded and/or reported to the supervisor concerned in accordance with workplace procedures.
   • Faulty materials are replaced in accordance with workplace procedures.
2. Assess own work
   • Documentation relative to quality within the company is identified and used.
   • Completed work is checked against workplace standards relevant to the task undertaken.
   • Errors are identified and isolated.
   • Information on the quality and other indicators of production performance are recorded in accordance with workplace procedures.
   • In cases of deviations from specific quality standards, causes are documented and reported in accordance with the workplace’ s standards operating procedures.
3. Engage in quality improvement
   • Process improvement procedures are participated in relative to workplace assignment.
   • Work is carried out in accordance with process improvement procedures.
   • Performance of operation or quality of product of service to ensure customer satisfaction is monitored.

UNIT TITLE : PERFORM COMPUTER OPERATIONS
UNIT CODE : HCS311201

This unit covers the knowledge, skills, attitudes and values needed to perform computer operations which include inputting, accessing, producing and transferring data using the appropriate hardware and software.

1. Plan and prepare for task to be taken undertaken
   • Requirements of task are determined in accordance with the required output.
   • Appropriate hardware and software are selected according to task assigned and required outcome.
   • Task is planned to ensure that OH & S guidelines and procedures are followed.
   • Client -specific guidelines and procedures are followed.
   • Required data security guidelines are applied in accordance with existing procedures.
2. Input data into computer
   • Data are entered into the computer using appropriate program/application in accordance with company procedures.
   • Accuracy of information is checked and information is saved in accordance with standard operating procedures.
   • Inputted data is stored in storage media according to requirements.
   • Work is performed within ergonomic guidelines.
3. Access information using computer
   • Correct program/application is selected based on job requirements.
   • Program/application containing the information required is accessed according to company procedures.
   • Desktop icons are correctly selected, opened and closed for navigation purposes.
   • Keyboard techniques are carried out in line with OH & S requirements for safe use of keyboards.
4. Produce output/ data using computer system
   • Entered data are processed using appropriate software commands.
   • Data are printed out as required using computer hardware /peripheral devices in accordance with standard operating procedures.
   • Files and data are transferred between compatible systems using computer software, hardware/peripheral devices in accordance with standard operating procedures.
5. Use basic functions of a www-browser to locate information
   • Information requirements for internet search are established.
   • Browser is launched.
   • Search engine is loaded.
   • Appropriate search criteria/or URL of site is entered.
   • Relevant links are followed to locate required information.
   • Useful pages are bookmarked or printed as required.
6. Maintain computer equipment and systems
   • Procedures for ensuring security of data, including regular back-ups and virus checks are implemented in accordance with standard operating procedures.
   • Basic file maintenance procedures are implemented in line with the standards operating procedures.

UNIT OF COMPETENCY : MAINTAIN AN EFFECTIVE RELATIONSHIP WITH CLIENT/CUSTOMERS
UNIT CODE : HCS913201

This unit covers the knowledge, skills and attitudes and values required in building and maintaining an effective relationship with clients, customers and the public.

1. Maintain a clean and hygienic environment
   • Uniform and personal grooming maintained to assignment requirements.
   • Personal presence maintained according to employer standards.
   • Visible work area kept tidy and uncluttered.
   • Equipment stored according to assignment requirements.
2. Meet client/customer requirements
   • Client requirements identified and understood by referral to the assignment instructions.
   • Client requirements met according to the assignment instructions.
   • Changes to client’s needs and requirements monitored and appropriate action taken.
   • All communication with the client or customer is clear and complied with assignment requirements.
3. Build credibility with customers/clients
   • Client expectations for reliability, punctuality and appearance adhered to.
   • Possible causes of client/customer dissatisfaction identified, dealt with recorded according to employer policy.
   • Client fully informed of all relevant security matters in a timely manner and according to agreed reporting procedures.

UNIT OF COMPETENCY : MANAGE OWN PERFORMANCE
UNIT CODE : HCS913202

This unit covers the knowledge, skills and attitudes in effectively managing own workload and quality of work.

1. Plan for completion of own workload
   • Tasks accurately identified.
   • Priority allocated to each task.
   • Time lines allocated to each task or series of tasks.
   • Tasks deadlines known and complied with whenever possible.
   • Work schedules are known and completed with agreed time frames.
   • Work plans developed according to assignment requirements and employer policy.
   • Uncompleted work or tasks detailed and responsibility for completion passed to incoming shift or other appropriate persons.
2. Maintain quality of performance
   • Personal performance continually monitored against agreed performance standards.
   • Advice and guidance sought when necessary to achieve or maintain agreed standards.
   • Guidance from management applied to achieve or maintain agreed standards.
   • Standard of work clarified and agreed according to employer policy and procedures.
3. Build credibility with customers/clients
   • Client expectations for reliability, punctuality and appearance adhered to.
   • Possible causes of client/customer dissatisfaction identified, dealt with recorded according to employer policy.
   • Client fully informed of all relevant security matters in a timely.

BASIC COMPETENCIES

The BASIC COMPETENCIES refer to non-technical skills (knowledge, skills and attitudes) that everybody will need in order to perform satisfactorily at work and in society and are considered portable and transferable irrespective of jobs and industrial settings.

UNIT OF COMPETENCY : LEAD WORKPLACE COMMUNICATION
UNIT CODE : 500311109

This unit covers the knowledge, skills and attitudes required to lead in the dissemination and discussion of ideas, information and issues in the workplace.

1. Communicate information about workplace processes
   • Appropriate communication method is selected
   • Multiple operations involving several topics areas are communicated accordingly
   • Questions are used to gain extra information
   • Correct sources of information are identified
   • Information is selected and organized correctly
   • Verbal and written reporting is undertaken when required
   • Communication skills are maintained in all situations
2. Lead workplace discussions
   • Response to workplace issues are sought
   • Response to workplace issues are provided immediately
   • Constructive contributions are made to workplace discussions on such issues as production, quality and safety
   • Goals/objectives and action plan undertaken in the workplace are communicated
3. Identify and communicate issues arising in the workplace
   • Issues and problems are identified as they arise
   • Information regarding problems and issues are organized coherently to ensure clear and effective communication
   • Dialogue is initiated with appropriate personnel
   • Communication problems and issues are raised as they arise

UNIT OF COMPETENCY : LEAD SMALL TEAMS
UNIT CODE : 500311110

This unit covers the knowledge, skills and attitudes to lead small teams including setting and maintaining team and individual performance standards.

1. Provide team leadership
   • Work requirements are identified and presented to team members
   • Reasons for instructions and requirements are communicated to team members
   • Team members’ queries and concerns are recognized, discussed and dealt with
2. Assign responsibilities
   • Duties, and responsibilities are allocated having regard to the skills, knowledge and aptitude required to properly undertake the assigned task and according to company policy
   • Duties are allocated having regard to individual preference, domestic and personal considerations, whenever possible
3. Set performance expectations for team members
   • Performance expectations are established based on client needs and according to assignment requirements
   • Performance expectations are based on individual team members duties and area of responsibility
   • Performance expectations are discussed and disseminated to individual team members
4. Supervised team performance
   • Monitoring of performance takes place against defined performance criteria and/or assignment instructions and corrective action taken if required
   • Team members are provided with feedback, positive support and advice on strategies to overcome any deficiencies
   • Performance issues which cannot be rectified or addressed within the team are referenced to appropriate personnel according to employer policy
   • Team members are kept informed of any changes in the priority allocated to assignments or tasks which might impact on client/customer needs and satisfaction
   • Team operations are monitored to ensure that employer/client needs and requirements are met
   • Follow-up communication is provided on all issues affecting the team
   • All relevant documentation is completed in accordance with company procedures

UNIT OF COMPETENCY : DEVELOP AND PRACTICE NEGOTIATION SKILLS
UNIT CODE : 500311111

This unit covers the skills, knowledge and attitudes required to collect information in order to negotiate to a desired outcome and participate in the negotiation.

1. Plan negotiations
   • Information on preparing for negotiation is identified and included in the plan
   • Information on creating non verbal environments for positive negotiating is identified and included in the plan
   • Information on active listening is identified and included in the plan
   • Information on different questioning techniques is identified and included in the plan
   • Information is checked to ensure it is correct and up-to- date
2. Participate in negotiations
   • Criteria for successful outcome are agreed upon by all parties
   • Desired outcome of all parties are considered
   • Appropriate language is used throughout the negotiation
   • A variety of questioning techniques are used
   • The issues and processes are documented and agreed upon by all parties
   • Possible solutions are discussed and their viability assessed
   • Areas for agreement are confirmed and recorded
   • Follow-up action is agreed upon by all parties

UNIT OF COMPETENCY : SOLVE PROBLEMS RELATED TO WORK ACTIVITIES
UNIT CODE : 500311112

This unit of covers the knowledge, skills and attitudes required to solve problems in the workplace including the application of problem solving techniques and to determine and resolve the root cause of problems.

1. Identify the problem
   • Variances are identified from normal operating parameters; and product quality
   • Extent, cause and nature are of the problem are defined through observation, investigation and analytical techniques
   • Problems are clearly stated and specified
2. Determine fundamental causes of the problem
   • Possible causes are identified based on experience and the use of problem solving tools / analytical techniques.
   • Possible cause statements are developed based on findings
   • Fundamental causes are identified per results of investigation conducted
3. Determine corrective action
   • All possible options are considered for resolution of the problem
   • Strengths and weaknesses of possible options are considered
   • Corrective actions are determined to resolve the problem and possible future causes
   • Action plans are developed identifying measurable objectives, resource needs and timelines in accordance with safety and operating procedures
4. Provide recommendation/s to manager
   • Report on recommendations are prepared
   • Recommendations are presented to appropriate personnel.
   • Recommendations are followed-up, if required

UNIT OF COMPETENCY : USE MATHEMATICAL CONCEPTS AND TECHNIQUES
UNIT CODE : 500311113

This unit covers the knowledge, skills and attitudes required in the application of mathematical concepts and techniques.

1. Identify mathematical tools and techniques to solve problem
   • Problem areas are identified based on given condition
   • Mathematical techniques are selected based on the given problem
2. Apply mathematical procedure/solution
   • Mathematical techniques are applied based on the problem identified
   • Mathematical computations are performed to the level of accuracy required for the problem
   • Results of mathematical computation is determined and verified based on job requirements
3. Analyze results
   • Result of application is reviewed based on expected and required specifications and outcome
   • Appropriate action is applied in case of error

UNIT OF COMPETENCY : USE RELEVANT TECHNOLOGIES
UNIT CODE : 500311114

This unit of competency covers the knowledge, skills, and attitude required in selecting, sourcing and applying appropriate and affordable technologies in the workplace.

1. Study/select appropriate technology
   • Usage of different technologies is determined based on job requirements
   • Appropriate technology is selected as per work specification
2. Apply relevant technology
   • Relevant technology is effectively used in carrying out function
   • Applicable software and hardware are used as per task requirement
   • Management concepts are observed and practiced as per established industry practices
3. Maintain/enhance relevant technology
   • Maintenance of technology is applied in accordance with the industry standard operating procedure, manufacturer’s operating guidelines and occupational health and safety procedure to ensure its operative ability
   • Updating of technology is maintained through continuing education or training in accordance with job requirement
   • Technology failure/ defect is immediately reported to the concern/responsible person or section for appropriate action

DEFINITION OF TERMS

• Account is a formal record that represents, in words, money or other unit of measurement, certain resources, claims to such resources, transactions or other events that result in changes to those resources and claims
• Accounting is the recording and reporting of financial transactions, including the origination of the transaction, its recognition, processing, and summarization in the
• FINANCIAL STATEMENTS Accounting equation is assets equals liabilities plus equity. (A = L + E)
• Accounting period/year is a period of 12 consecutive months chosen by an entity as its ACCOUNTING period which may or may not be a calendar year.
• Accounts Payable is the amount owed to a CREDITOR for delivered goods or completed services
• Accounts receivable are amounts collectible from its customers. It is the claim against a DEBTOR for an uncollected amount, generally from a completed transaction of sales or services rendered.
• Adjusting journal entries are accounting entries to account for a periods changes, omissions or other financial data required to be reported “in the books”
• Adjusted Trial Balance reflects totals after the adjusting entries are posted to the general ledger.
• Asset represents future benefit to the company with reliable measurement
• Accounting Manual is a document prepared to provide bookkeepers with direction and guidance in connection with those bookkeeping requirements of entities
• Balance is the Sum of DEBIT entries minus the SUM of CREDIT entries in an ACCOUNT. If positive, the difference is called a DEBIT BALANCE; if negative, a CREDIT BALANCE
• Balance Sheet reports the financial position at a point in time (end of the quarter or year).
• Bookkeeping is the recording of all financial transactions undertaken by a business (or an individual). A bookkeeper (or book-keeper), sometimes called an accounting clerk in the is a person who keeps the books of an organization. The organization might be a business, a charity or even a local sports club
• Business is the social science of managing people to organize and maintain collective productivity toward accomplishing particular productive goals, which is usually to generate profit
• Capital is called equity.
• Cashusually refers to money in the form of liquid currency, such as banknotes or coins.
• Cash Payments Journal is a book used to record all payments made in cash such as for accounts payable, merchandise purchases, and operating expenses; also termed cash disbursements journal
• Cash Receipts Journals is a book used to record all collections made in cash such as for accounts receivable , merchandise sold, and interest income.
• Chart of Accounts is a systematic listing of all accounts used by an entity.
• Closing entries are prepared after the financial statements have been completed.
• Corporation – is a form of doing business pursuant to a charter granted by government.
• Credit (cr) – means an entry to the right hand side of an account. Entry on the right side of a DOUBLE-ENTRY BOOKKEEPING system that represents the reduction of an ASSET or expense or the addition to a LIABILITY or REVENUE. (See DEBIT.)
• Debit (dr) – means an entry to the left hand side of an account. Entry on the left side of a DOUBLE-ENTRY BOOKKEEPING system that represents the addition of an ASSET or expense or the reduction to a LIABILITY or REVENUE. (See CREDIT.)
• Depreciation is the process of allocating the cost of property, plant and equipment assets to the periods that will benefit from its use
• Dividend income is income received from ownership shares in a corporation. A dividend is a distribution to a corporations stockholders usually in cash;
• Documents are bases of recording transactions in bookkeeping. This may include but not limited to sales invoice and official receipts.
• Drawing is when a business proprietor draws money for personal needs
• Equity represents the residual claims of owners
• Expenses represent the outflow of assets (or increases in liabilities) due to a company’s operating activities.
• Financial statements report the business activities during the year and the financial condition at the end of the year. It is also the presentation of financial data including BALANCE SHEETS, INCOME STATEMENTS and STATEMENTS OF CASH FLOW, or any supporting statement that is intended to communicate an entity’s financial position at a point in time and its results of operations for a period then ended.
• Generally accepted accounting standards (GAAP) determine what to record, when to record, and amount to record. It is also the rules, and procedures necessary to define accepted accounting practice at a particular time.
• General Journal is the most basic of journals. It is a chronological list of transactions.
• General Ledger is the collection of all ASSET, LIABILITY, owners EQUITY, REVENUE, and expense accounts. This is a book of accounts in which data from transactions recorded in journals are posted and thereby classified and summarized. Also called ledger.
• Income is the inflow of REVENUE during a period of time. This also money received by a person or organization because of effort (work), or from return on investments.
• Income Statement shows the components of net income in detail. It is the
  summary of the effect of REVENUES and expenses over a period of time.
• Income Taxes Payable is income taxes due including current portion of deferred taxes.
• Interest Income includes amounts from interest on all interest-bearing deposits and accounts.
• Internal Control is the process designed to provide reasonable assurance regarding achievement of various management objectives such as the reliability of financial reports.
• Inventories are products on hand for sale to customers.
• Journal is a book where all transactions are initially recorded.
• Journal entry are the logging of business transactions and their monetary value into the t-accounts of the accounting journal as either debits or credits. A journal entry is usually backed up with a piece of paper; a receipt, a bill, an invoice, or some other direct record of the transaction; making them easy to record and to maintain traceability for each transaction.
• Journalize transactions is the process of recording a business transaction in a journal.
• Ledger is a tool used for classifying and summarizing information about increases,
  decreases, and balances of items in the chart of accounts.
• Liability represents obligations, payables or debts owed. DEBTS or obligations owed by one entity (DEBTOR) to another entity (CREDITOR) payable in money, goods, or services
• Loans Payable is the account title used to record amounts to be paid for borrowed money. This is also called Notes Payable.
• Notes Payable is the account title used to record amounts to be paid for borrowed money and evidenced by a promissory note. This is also called Loans Payable.
• Official receipts is a document issued to acknowledge receipt of cash.
• Partnership is a form of entity with two or more owners. Relationship between two or more persons based on a written, oral, or implied agreement whereby they agree to carry on a trade or business for profit and share the resulting profits.
• Philippine Financial Reporting Standards often known as PFRS are a set of accounting standards. They are issued by the Financial Reporting Standards Council. [FRSC].
• Post Closing Trial Balance is balance sheet in trial balance form.
• Preliminary Trial Balance is a listing of the accounts in the general ledger and their balances as of a specified date. A trial balance is usually prepared at the end of an accounting period and is used to see if additional adjustments are required to any of the balances.
• Posting is the process of transferring figures from the journal to the ledger accounts
• Property Plant and Equipment are assets used in the production of goods and services
• Purchase invoice is a bill from a vendor for specific materials or supplies furnished or services rendered. It is called sales invoice from the point of view of the seller.
• Purchases Journal. This is a payable system involves a Purchases Journal — in which all incoming merchandise invoices are recorded.
• Ratio Analysis is the comparison of actual or projected data for a particular company to other data for that company or industry in order to analyze trends or relationships
• Receivables are amounts of money due from customers or other DEBTORS
• Rent expense is the expenditure made to cover the rental for the premises.
• Rent income is money received by a person or organization from rental of premises and/or other assets.
• Retained Earnings are profits of the business that have not been paid out to the owners as of the balance sheet date.
• Revenue represents the inflow of assets (or decrease in liabilities) due operating activities. This may include sales of products, merchandise, and services; and earnings from INTEREST, DIVIDEND, rents.
• Routine journal entries Recurring financial activities reflected in the accounting records in the normal course of business.
• Salaries/wages expense is an account title used to record salaries, wages, and benefits an employee receives from an employer.
• Sales Journal This is a receivables system involves a Sales Journal — in which all invoices outgoing to customers are recorded.
• Sales invoice is a document issued by a vendor for specific materials or supplies furnished or services rendered. It is called purchase invoice from the point of view of the seller.
• Sole Proprietorship is a form of entity with one owner and the simplest possible form of business.
• Statement of Cash Flow reports sources and uses of cash. This is one of the basic financial statements that are required as part of a complete set of financial statements prepared in conformity with generally accepted accounting principles. It categorizes net cash provided or used during a period as operating, investing and financing activities, and reconciles beginning and ending cash and cash equivalents
• Statement of Changes in Equity explains the changes in contributed capital and retained earnings during the period.
• Subsidiary Ledger is a group of subsidiary accounts the sum of the balances of which is equal to the balance of the related control account in the general ledger
• Transactions and events are recorded as they occur, recorded even if cash is not received or paid and affects the accounting equation.
• Trial balance confirms that accounts are still in balance.
• Utilities expense is an account title used to record amount incurred on heat, light, water, and power.
• Vouchers is a written record of expenditure, disbursement, or completed transaction.
• Worksheet is a document or schedule in which a bookkeeper uses to gather information to substantiate an account balance.

List of Schools Offering Bookkeeping NC III Courses

• (S.J.B.) Saint John Bosco I.A.S. Inc. – Shaw Blvd., Mandaluyong City
• ABEC Institute of Business and Technology, Inc. (Penaranda St., Legazpi City)
• Academe for Hotel and Computer Studies Inc. – San Jose, Batangas
• Access Computer & Technical Colleges (Cubao, Postdam Quezon City), Inc. – Cubao, Quezon City
• ACCESS Computer & Technical Colleges (Novaliches, QC), Inc. – Kaligayahan, Quezon City
• Access Computer and Technical Colleges (Caloocan, Inc.)
• Access Computer and Technical Colleges (Camarin Caloocan)
• ACCESS Computer and Technical Colleges (Lagro) – Lagro Quezon City
• Access Computer and Technical Colleges, Manila – Quezon Blvd. Manila
• Access Pasig Computer & Technical Colleges, Inc. – Brgy. San Nicolas, Pasig
• ACEBA Science & Tech. Institute (ASTI) Inc. – Tagkawayan, Quezon
• ACLC College of Iriga City, Inc. (San Miguel, Iriga City)
• ACLC College of Taytay, Inc. – Taytay, Rizal
• Advanced Specialty Learning Academy Inc. (Fuentes Drive, Roxas City)
• Advocates Academic College of Nueva Vizcaya, Inc. – Bambang, Nueva Vizcaya
• AGUSAN DEL SUR COLLEGE, INC. – Bayugan City, Agusan del Sur
• AIE College of Urdaneta, Inc. – Urdaneta City, Pangasinan
• AIE College, Inc. – AB Fernandez Ave., Dagupan City
• AIE College, Inc. – Calasiao, Pangasinan
• AMA Computer Learning Center – Antipolo City
• AMA Computer Learning Center (ACLC) of Naga City, Inc. (Naga City)
• AMA Computer Learning Center (ACLC) of Ormoc City, Inc. (Bonifacio St., Ormoc City)
• AMA Computer Learning Center Caloocan, Inc. – EDSA, Caloocan City
• AMA Computer Learning Center of Commonwealth, Inc. – Commonwealth Ave., Quezon City
• AMA Computer Learning Center of Guadalupe Makati, City – EDSA, Guadalupe Makati City
• AMA Computer Learning Center of Puerto Pincesa, Palawan Inc.
• AMA Computer Learning Center of San Pedro, Inc. – San Pedro, Laguna
• AMA Computer Learning Center of Tacloban City, Inc. (M. H. Del Pilar St., Tacloban City)
• AMA Computer Learning Center of Taguig, Inc. – FTI Taguig, Metro Manila
• AMA Computer Learning Center-Paco – F. Agoncillo St, Paco Manila
• AMA Computer University, Inc. – Project 8 Quezon City
• AMA Computer Learning Center of Agusan Del Sur, inc. – San Francisco, Agusan del Sur
• Andres Bonifacio College, Inc. (College Park, Dipolog City)
• Andres Soriano Colleges of Bislig, Inc. – Mangagoy, Bislig City
• Angelita V. Del Mundo Foundation (AVM Foundation ) Inc. – Pagsanjan, Laguna
• Aparri Polytechnic Institute – Aparri, Cagayan
• Arabella Vocational and Technical School, Inc. – Alfonso, Cavite
• Araya Skills Development Institute, Corp. – Greenhills, San Juan City
• Arellano University – Caniogan, Pasig City
• Aroroy Municipal College (Aroroy, Masbate)
• Asean Institute for Research and Technology of the Philippines, Inc. – Tagudin Campus, Ilocos Sur
• Asia Pacific Career College (Artemio Mate Ave. St., Tacloban City)
• Asia Pacific School of Arts and Sciences, Inc. – Diliman Quezon City
• Asian Academy of Computer and Emerging Technologies, Inc. – West Service Road, Parañaque City
• Asian Business Cabletow Cooperative Academy (ABCCA), Inc. – Palawan
• Asian Caregiving and Technology Education Center, Inc. – Calaanan East, Caloocan City
• Asian College of Science and Technology Foundation, Inc. – Project 3, Quezon City
• Asian Entrepreneurs Technological Institute, Inc. – Bambang, Pasig City
• Asian Institute for Business and Information Technology Inc. – Brgy. San Isidro, Parañaque City
• Asian Institute of Certified Bookkeepers, Inc. – La Paz Village, Makati City
• Asian Institute of Computer Studies – Bacoor – Panapaan VI, Bacoor Cavite
• Asian Institute of Computer Studies – Central Inc. – Baranggay II, Batangas City
• Asian Institute of Computer Studies – Central Inc. – Calamba, Laguna
• Asian Institute of Computer Studies – Central Inc. – Dona Soledad Ave., Paranaque
• Asian Institute of Computer Studies – Central Inc. – Gen. Mariano Alvarez, Cavite
• Asian Institute of Computer Studies – Central Inc. – Sabang, Lipa City
• Asian Institute of Computer Studies – Central Inc. – Sta.Rosa City, Laguna
• Asian Institute of Computer Studies – Central Inc. – Taytay, Rizal
• Asian Institute of Computer Studies – Central Inc. (Capitol Site, Cebu City)
• Asian Institute of Computer Studies – Central Inc. (Rodriguez) – Rizal
• Asian Institute of Computer Studies – Central, Inc. – Brgy. San Antonio, Quezon City
• Asian Institute of Computer Studies – EDSA, Caloocan City
• Asian Institute of Computer Studies – Tanay
• Asian Institute of Science and Technology (AISAT) – Dasmariñas, Cavite
• Asian Institute of Technology and Education Tiaong Campus Inc. – Tiaong, Quezon
• Asian Institute of Technology, Sciences and the Arts (AITSA) Inc. – Cabuyao City, Laguna
• Asian Skills Academy Foundation, Inc. – Trento, Agusan del Sur
• Asian Technological Skills Institute Inc. (Daet, Camarines Norte)
• Ave. Maria College, Inc. (Liloy, Zamboanga Del Norte )
• AZGH College, Inc. – Pulanglupa, Las Piñas City
• Bago City College (Bago City, Negros Occidental)
• Baguio City Science Foundation – Lower Engineer’s Hill, Baguio City
• Batac Junior College, Inc. – Batac, Ilocos Norte
• BCI Colleges Inc. – Dagupan Campus – Dagupan City, Pangasinan
• Bernardo College – Pulanglupa I, Las Pinas City
• Bizneeds Academy Inc. – Fort Bonifacio, Taguig City
• Bizneeds Academy, Inc. – Fort Bonifacio, Taguig City
• Brielle Institute of Business Management and Technology Inc. (Poblacion III, Tagbilaran City)
• Butuan City Colleges, Inc. – Montilla Boulevard, Butuan City
• BVS Colleges, Inc. – La Trinidad, Benguet
• Calubian National Vocational School (CNVS) (Calubian, Leyte)
• Camarines Sur International School, Inc. (Camarines Sur)
• Capellan Institute of Technology, Inc. – Sagad, Pasig City
• Capellan Institute of Technology, Inc. – San Pablo City
• Carolyna Institute of Technology, Inc. – Tagas (Tabaco City)
• Cataingan Polytechnic Institute, Inc. (Cataingan, Masbate)
• Center for Knowledge and Advance Training (CKAT), Inc. – Ermita, Manila
• Central Institute of Technology of Quezon City, Inc. – Diliman, Quezon City
• Charis Foundation for Technical Training, Inc. (Guadalupe, Cebu City)
• Cherwai School of Skills, Inc. – Tabuk City, Kalinga
• Christ the King College of Science and Technology, Inc. – Putatan, Muntinlupa City
• Chrisville Institute of Technology, Inc. – San Pablo City
• Claret College of Isabela, Inc. (Isabela City, Basilan)
• Colegio De San Gabriel Arcangel of Caloocan, Inc. – Bagong Silang, Caloocan City
• Colegio dela Nuestra Señora de Guadalupe, Inc. – Putatan, Muntinlupa City
• College of Arts and Sciences of Asia and the Pacific, Bacolod City Inc. (Rosario-Gatuslao Sts., Bacolod City)
• College of Arts and Sciences of Asia and the Pacific, Inc. – Santolan, Pasig City
• College of Arts and Sciences of Asia and the Pacific, Taytay Rizal, Inc. – Taytay, Rizal
• College of Business, Education, Science and Technology – Cauayan City, Isabela
• College of Saint Amatiel, Inc. – Brgy. Ibaba, Malabon City
• College of Saint Bernard of Clairvaux Inc. – Lucena City, Quezon
• College of Saint John Paul (II) Arts and Sciences Inc. – Cainta, Rizal
• Computer Communication Development Institute, Inc. – Pili (Camarines Sur)
• Computer Communication Development Institute, Inc. (Dalipay, Sorsogon City)
• Concordia College, Inc. – Paco, Manila
• Consolacion Computer Institute, Inc. (North Highway Consolcacion, Metro Cebu)
• Cordillera Career Development College, Inc. – La Trinidad, Benguet
• Cornerstone Manpower Academy and Assessment Center, Inc. (Brgy. Barra, Dipolog City)
• Cristo Rey Institute for Career Development, Inc. – Rizal Ave., Batangas City
• CSTC College of Sciences, Technology and Communications, Inc. – Sariaya, Quezon
• CSTC College of Sciences, Technology and Communications, Inc. (Atimonan) – Atimonan, Quezon
• CVE Colleges, Inc. – Pagbilao, Quezon
• D.C. UY Competency Institute, Inc. – Placer, Surigao del Norte
• Danis Technical Training and Assessment Center, Inc. – Tanauan City, Batangas
• Data Center College of the Philippines – Baguio
• Data Center College of the Philippines of Bangued, Abra, Inc. – Bangued, Abra
• Datamex Institute of Computer Technology, Inc. – Mandaue (Plaridel St., Mandaue City)
• Datamex Institute of Computer Technology, Inc. – Rizal Ave., Ext., Caloocan City
• Digital Communications & Technological College, Inc. – Red V, Lucena City
• Divine Grace Institute – Puerto Princesa City
• Divine Mercy College Foundation Incorporated – Jose P. Bautista St. Caloocan City
• Don Bosco Agro-Mechanical Technology Center (Legazpi) Inc. (Banquerohan, Legazpi City)
• Don Bosco Institute of Arts and Sciences Inc. – Biñan
• Don Bosco Institute of Arts and Sciences Inc. – Cabuyao, Laguna
• Don Bosco Youth Center -Tondo Inc. – Tondo, Manila
• Doña Mercedes T. Lopez Institute of Science and Technology, Inc. – Sta. Barbara, Pangasinan
• East Systems Colleges of Rizal Inc. – Morong, Rizal
• Education Innovation Academy, Inc. – Guadalupe, Makati City
• Educrafter’s Academy, Inc. – Perez Blvd., Dagupan City
• Electron Technical Training Center, Inc. – McArthur Highway, Valenzuela City
• Electron Technical Training Center, Inc. – San Antonio, Quezon City
• Entrepreneurs Accounting Academy, Inc. – Ayala Avenue, Makati City
• ESRA Technical Training Foundation Inc. – Taytay, Rizal
• Evirrcimia Training Center, Inc. – Mangagoy, Bislig City
• Exeter School of Applied Technology, Inc. (Basak, Lapu-lapu City)
• Family Care Training Center & Dev’t. Corporation – Cauayan City, Isabela
• Far East Asia Pacific Institute of Tourism, Science & Technology – Tanza, Cavite
• Fathet Saturnino Urios College of bayugan, Inc. – Bayugan City, Agusan del Sur
• Father Saturnino Urios College of Trento, Inc. – Trento, Agusan del Sur
• FEAPITSAT College of Dasmariñas, Inc.- Mangubat Ave., Dasmariñas City
• FEAPITSAT College of Maragondon, Inc. – Maragondon, Cavite
• FilCan International Institute of Technology, Inc. – Mapandan, Pangasinan
• Fine International Training and Assessment Center, Inc. – Cembo, Makati City
• First Asian Career Institute of the Philippines, Inc. – Dagupan City, Pangasinan
• Florance Learning Center of Anda Inc. (Anda Bohol)
• Foundation University, Inc. (Dumaguete City, Negros Oriental)
• Gaspar Rodriguez Education & Training Center (GREAT), Inc. – Mangagoy, Bislig City
• Gates Professional Schools, Inc. – Loyola Heights, Quezon City
• Gateways Institute of Science & Technology, Inc. – San Nicholas, Pasig City
• Gateways Institute of Science and Technology, Inc. – Barangay DaangBakal, Mandaluyong City
• Gateways Institute of Science and Technology, Inc. – Marcos Highway, Antipolo City
• Gateways Institute of Science and Technology, Inc. – North Fairview, Quezon City
• Global Academy Institute of Technology Foundation, Inc. (Poblacion Titay, Zamboanga Sibugay)
• Global Career Access Training Institute Inc. – San Mateo, Rizal
• Global Reciprocal Colleges, Inc. – Grace Park, Caloocan City
• Global Site for IT Studies, Inc. – Goa (Camarines Sur)
• Global Site for IT Studies, Inc. – Iriga (Iriga City)
• Global Site for IT Studies, Inc. – Naga (Naga City)
• Global Technical School of Zamboanga, Inc. (Gov. Alvarez St., Zamboanga City)
• Globalized School for Business and Engineering Technology, Inc. – La Trinidad, Benguet
• Goals Training and Assessment Institute Inc. – Lipa City, Batangas
• God’s Gift Learning Center of Makati of Zone 11, Inc. – Pembo, Makati City
• GRABSUM School Inc. – Candelaria, Quezon
• Graystone Institute of the Philippines (Training and Assessment Center), Inc. – A.B. Fernandez Ave., Dagupan City
• Hands On International Services, Inc. – Greenhills San Juan City
• Hardam Furigay Colleges Foundation Inc. – Lamitan, Basilan
• Heizekiah Vocational & Technological Training Institute (HVTTI) Inc. – Imus City, Cavite
• I.T. Institute of Asia and America Inc. (Nabua, Camarines Sur)
• ICCT Colleges Foundation, Inc. – Cainta, Rizal
• Iconnect Global Institute, Inc. Poblacion Central, Ocampo, Camarines Sur)
• ICT-ED Institute of Science & Technology, Inc. – San Antonio, Quezon
• IETI College of Science & Technology (Marikina), Inc. – Sta Elena, Marikina City
• IETI College of Science and Technology, Inc. – San Pedro, Laguna
• Immaculate Conception College of Balayan Inc. – Balayan, Batangas
• Immaculate Heart of Mary College-Parañaque, Inc. – Better Living Subdivision, Parañaque City
• Imus Computer College – Trece Martirez, Cavite
• Imus Computer College, Inc. – Almanza, Las Piñas City
• Imus Computer College, Inc. – Carmona, Cavite
• Imus Computer College, Inc. – Congressional Ave., GMA Cavite
• Imus Computer College, Inc. – Dasmariñas, Cavite
• Imus Computer College, Inc. – Imus Cavite
• Imus Computer College, Inc. – Rosario, Cavite
• Imus Institute of Science and Technology Inc. – Imus, Cavite
• I-Net Asia Technological School, Inc. – San Jose, Occidental Mindoro
• Informatics College Caloocan, Inc. – Grace Park, Caloocan City
• Informatics College Eastwood, Inc. – SM Megamall, Mandaluyong City
• Informatics Computer Institute Filinvest Center – Alabang, Muntinlupa City
• Infotech Institute of Arts and Sciences – J.P. Rizal Extension, Makati City
• Infotech Institute of Arts and Licences, Inc. – Plaza Bonifacio Pasig City
• Infotech Institute of Arts and Sciences, Inc. – Sucat Parañaque City
• Institute for Education and Skills Training, Inc. (Hinigaran, Negros Occidental)
• Integrated Innovation and Hospitality Colleges, Inc. – District 5, Quezon City
• Interface Computer College, Inc. – 10th Avenue, Caloocan City
• Interface Computer College, Inc. – Sampaloc, Manila
• International Academy of Management and Economics, Inc. – San Antonio Village, Makati City
• International Electronics And Technical Institute – Pasay
• International Electronics and Technical Institute (Biñan), Inc. – Biñan City, Laguna
• International Electronics and Technical Institute (CAINTA), Inc. – Cainta, Rizal
• International Electronics and Technical Institute (Calamba) Inc. – Calamba, Laguna
• International Electronics and Technical Institute (IETI) – EDSA Guadalupe, Makati City
• International Electronics and Technical Institute (Imus), Inc. – Imus, Cavite
• International Electronics and Technical Institute (Las Piñas), Inc. – Las Piñas City
• International Electronics and Technical Institute College, Inc. – Alabang, Muntinlupa City
• International Institute of Technology and Management-Cebu, Inc. (Queen’s Road, Cebu City)
• International Skills Republic Academy, Inc. (Barangay Capitol Site Cebu City)
• International Technological Institute of Arts and Tourism Inc. – Calapan City
• Int’l Transmedia.Com Inc. – West Avenue, Quezon City
• Itechnological Institite Inc. – Rosario, Cavite
• Japan School of Advanced Technology, Inc. – Rotonda, Bacoor Cavite
• Jesus the Divine Son Academy, Inc. – Palawan
• King’s College of the Phils. – La Trinidad, Benguet
• La Salle Greenhills, Inc. – Ortigas Ave., Mandaluyong City
• Lady of Lourdes Hospital and Colleges of Caybiga, Inc. – Caybiga, Caloocan City
• Laguna Sino-Filipino Educational Foundation – Sta. Cruz, Laguna
• Lakewood School of Alabang Inc. – Putatan, Muntinlupa City
• Lasaltech, Inc. (Bacolod City, Negros Occidental)
• Lasaltech, Inc. (Lopue’s East Center, Bacolod City)
• Lasaltech, Inc.- Cadiz Branch (Cadiz City)
• Lasaltech, Inc.- La Carlota Branch (La Carlota City)
• Le’ Ophir Learning School, Inc. – Ochoa Avenue, Butuan City
• Liceo de San Jacinto Foundation, Inc. (San Jacinto, Masbate)
• Lingayen Technological Institute, Inc. – East Lingayen, Pangasinan
• Lite Technical and Educational Center, Inc. – Arellano St., Dagupan City
• Luzonian Center of Excellence for Science and Technology (LCEST) Inc. – Calauan, Laguna
• Lyceum De Ylocos, Inc. – Brgy. 8, Vigan City
• Lyceum of Alabang, Inc. – Tunasan, Muntinlupa City
• Mahardika Institute of Technology, Inc. – Bongao, Tawi-Tawi
• Mandaue Technological Center of the 21st Century Inc. (Mandaue City, Cebu)
• Marinduque Technical & Vocational Institute, Inc. – Gasan Marinduque
• Mary Our Help Technical Institute for Women (Cebu), Inc. (Minglanilla, Cebu)
• Mary the Queen College of Quezon City, Inc. – Diliman, Quezon City
• Masbate Colleges, Inc. (Rosero St., Masbate City)
• Metro Business College, Inc. – Arnaiz Ave., Pasay City
• Metro Excellent Training Center, Inc. – San Fernando City, La Union
• Metro Manila College, Inc. – Novaliches, Quezon City
• Mind and Integrity College, Inc. – Brgy. San Cristobal, Calamba City
• Montessori Professional College International of Pasay Branch, Inc. – Apelo Cruz St., Pasay City
• Mt. Carmel College of San Francisco – San Francisco, Agusan del Sur
• NC Apostol Institute of Technology – Edsa Taft Ave. Pasay City
• New Alabang Technical and Learning Institute, INC. – Alabang Muntinlupa City
• North Negros College, Inc. (Cadiz City – Main Campus)
• Northern Philippines Institute of Business and Technology, Inc. – Candon City, Ilocos Sur
• Northills College of Asia (Daet, Camarines Norte)
• Northwestern Visayan Colleges (Kalibo, Aklan)
• Oliveros College, Inc. (OCI) (San Francisco, Iriga City)
• Our Lady of Grace Parish Vocational Training School Inc. – Grace Park Caloocan City
• Our Lady of Guadalupe College, Inc. – Esteban St., Mandaluyong City
• Overseas Academy Skills and Assessment center Inc. – Isidro, Makati City
• Pagadian Institute of Technology – Mahayag Branch (Poblacion Mahayag, Zamboanga del Sur)
• Palaris College, Inc. – San Carlos City, Pangasinan
• Palawan Technological College, Inc. (Palawan)
• Pamantasan ng Cabuyao – Cabuyao, Laguna
• Pangasinan School of Arts and Trades – Lingayen, Pangasinan
• Parañaque City College – Brgy. Sto. Niño, Parañaque City
• Phil. Best Training Systems Colleges, Inc. – Binangonan, Rizal
• Philippine Computer Foundation College (PCFC), Inc. – Pili (Camarines Sur)
• Philippine Technological and Marine Sciences, Inc. (Ipil, Zamboanga Sibugay)
• Philippine Technological Institute of Science Arts and Trade Inc. – Tanay, Rizal
• Philippine Technological Institute of Science Arts and Trade-Central Inc. – Sta. Rosa city, Laguna
• Philippine Women’s University-CDCEC Baguio City, Inc. – Assumption Road, Baguio City
• Philtech Institute of Arts and Technology Inc. – Brgy. Ibabang Dupay, Lucena City
• Philtech Institute of Arts and Technology Inc. – Catanauan, Quezon
• Philtech Institute of Arts and Technology Inc. – Gumaca, Quezon
• Platinum Training Center, Inc. – Ibaan, Batangas
• Poona-Masiu Institute of Technology, Inc. – Masiu, Lanao del Sur
• Premiere Computer Learning Center, Inc. – Sucat, Parañaque City
• Professional Electronics Institute, Inc. (Valeria St., Iloilo City)
• Puerto Princesa School of Arts & Trades (Puerto Princesa City, Palawan)
• Quirino State University – Cabarroguis Campus – Cabarroguis, Quirino
• Rainbow’s End Arts and Crafts Training and Assessment Center Inc. (Clarin, Bohol)
• Red Link Institute of Science and Technology Corp. – San Cristobal, Calamba City
• Renaissance School of Science & Technology – Morong, Rizal
• Renet Technological College, Inc. (Brgy. Danao, Ligao City)
• Ricosiony Educational Center, Inc. (Pili, Camarines Sur)
• Rizwoods Colleges, Inc. (San Nicolas, Cebu City)
• Rogationist College (St. Anthony’s Boy Village), Inc. – Silang Cavite
• Saint Benilde College of Science & Technology Inc. – San Pablo, Laguna
• Saint Joseph Collge of Sindangan, Incorporated (Sindangan, Zamboanga del Norte)
• Saint Michael College , Cantilan, Inc. – Cantilan, Surigao del Sur
• Samar National School of Arts & Trades (SNSAT) (Taft, Eastern Samar)
• San Brendan College, Inc. – Palawan
• San Nicolas de Tolentino Learning Center, Inc. (Can-andam Dimiao, Bohol)
• Santa Isabel College of Manila Inc. – Taft Avenue, Manila
• Seatech maritime Training Center, Inc. – Malate, Manila
• Shekinah Institute of Management and Technology Phils. Inc. – Barangay Sta. Lucia, Pasig City
• Siargao Island Institute of Technology, Inc. – Dapa, Surigao del Norte
• Sibugay Technical Institute, Inc. (Ipil, Zamboanga Sibugay)
• Sierra College, Inc. – Bayombong, Nueva Vizcaya
• Sisters of Mary Technical Education Institute Cavite Inc. – Silang, Cavite
• Sisters of Mary Technical Education Institute, Cebu, Inc. (Talisay City, Cebu)
• Skill Power Institute, Inc. – Antipolo City, Rizal
• Sorsogon Our Lady of Salvation College, Inc. (Balogo, Sorsogon City)
• South East-Asia Institute of Trade and Technology, Inc. – Greater Lagro, Quezon City
• Southern City Colleges, Inc. (Pilar St., Zamboanga City)
• Southern Tech College Foundation, Inc. (Bayawan City, Negros Oriental)
• Southwestern Technical Institute of Business & Arts, Inc. – Alabang, Muntinlupa City
• SPJ International Technology Institute, Inc. – Calabanga (Camarines Sur)
• SPJ International Technology Institute, Inc. – Tinambac (Camarines Sur)
• St Anthony’s College of Sta. Ana, Cagayan, Inc. – Sta. Ana, Cagayan
• St. Amatiel Technological Institute – Camarin, Inc. – Camarin, Caloocan City
• St. Bernadette College of Alabang, Inc. – Alabang, Muntinlupa City
• St. Bernard College of Health Sciences – La Union, Inc. – Bangar, La Union
• St. Catherine Institute of Technology, Inc. – Hulong Duhat, Malabon City
• St. Chamuel Institute of Technology – Tuktukan, Taguig City
• St. Chamuel Institute of Technology (Muntinlupa), Inc. – Bayanan, Muntinlupa City
• St. Claire Institute of Arts and Technology, Inc. (Daet, Camarines Norte)
• St. Clare College of Kalookan, Inc. – Camarin, Caloocan City
• St. Francis Technical Institute Center for Development, Training and Competency Assessment, Inc. – Camarin Road, Caloocan City
• St. Francis Training and Assessment Center, Inc. (Malvar St,, Dipolog City)
• St. Gerard Technical Colleges, Inc. (New Washington, Aklan)
• St. Ignatius Institute of Computer Arts and Technology Inc. – Calamba City, Laguna
• St. Isidore De Labrador Technical School Inc. (Paranas, Samar)
• St. Judel Institute of Technology (SJIT), Inc. – Karuhatan, Valenzuela City
• St. Louise De Marillac College of Sorsogon, Inc. (Talisay, Sorsogon City)
• St. Louise de Marillac International Foundation, Inc. – Bagumbong, Caloocan City
• St. Matthew of Blumentritt Institute of Technology (SMBIT), INC. – Sta. Cruz, Manila
• St. Michael’s College of Laguna – Biñan, Laguna
• St. Peter Velle Technical Training Center, Inc. – Cubao, Quezon City
• St. Peter Velle Technical Training Center, Inc. – G. Araneta, Ave., Quezon City
• St. Peter Velle Technical Training Center, Inc. – Marulas, Valenzuela City
• St. Raphael College of Business and Arts, Inc. – Real, Quezon
• St. Therese of the Child Jesus Insitute of Arts and Sciences – San Juan St., Pasay City
• St. Valens College of Business and Arts Corp. – Ibaan, Batangas
• St. Valens College of Business and Arts Corp. – Lipa City, Batangas
• St. Vincent College of Science and Technology, Inc. (Leganes, Iloilo)
• St.Therese of the Child Jesus Insitute of Arts and Sciences – San Juan St., Pasay City
• Sta. Catalina’s College of Science and Technology, Umingan Branch, Inc. – Umingan, Pangasinan
• STI College Balayan – Balayan, Batangas
• Sumulong College of Arts & Sciences – Brgy. Dalig, Antipolo City
• Sunrise Technological School (STS), Inc. (Tigaon, Camarines Sur)
• Surigao Education Center – Km. 2, Surigao City
• Tacloban Institute of Electronics (TIE), Inc. (Real Street, Tacloban City)
• Tagudin Institute of Science and Technology, Inc. – Tagudin, Ilocos Sur
• Teamskills School for Culinary Arts and Hospitality Management, Inc. (Dumaguete City, Negros Oriental)
• Teksquad Institute of Information Technology, Inc. – Brgy. San Roque, Antipolo City
• The College of Maasin, Inc. (Maasin City, Southern Leyte)
• The Fisher Valley College, Inc. – Hagonoy, Taguig City
• The Great Plebeian College, Inc. – Alaminos City, Pangasinan
• Timex Colleges, Inc. – Biñan, Laguna
• TMJ Technology Skills Training Institute and Assessment Center (Talisay City, Cebu)
• Torrijos Poblacion School of Arts and Trades (Marinduque)
• Trent Information First Technical Career Institute, Inc. – Taytay, Rizal
• United Christian Academy College of Asia, Inc. – Sucat, Parañaque City
• Universal College of Parañaque Inc. – Sucat Parañaque City
• Universal College of Southeast Asia and the Pacific, Inc. (Canelar, Zamboanga City)
• University of Cebu – Lapulapu and Mandaue Inc. (Looc, Mandaue City)
• University of Eastern Pangasinan – Binalonan, Pangasinan
• University of Northeastern Philippines, Inc. (San Roque, Iriga City)
• University of Pangasinan, Inc. – Dagupan City, Pangasinan
• University of San Carlos (Cebu City)
• University of San Jose-Recoletos Inc. (Pardo, Cebu City)
• University of San Jose-Recoletos, Balamban, Inc. (Balamban, Cebu)
• Vineyard Asia Technological College, Inc. (Daet, Camarines Norte)
• West Bay Colleges, Inc. – Alabang, Muntinlupa City
• Western Leyte College of Ormoc City Inc. (A. Bonifacio St., Ormoc City)
• Wise Choice Career Training & Assessment Center, Inc. (Milagros, Masbate)
• Worldtech Resources Foundation, Inc. – Calabanga (Camarines Sur)
• Worldtech Resources Foundation, Inc. – Goa Branch (Goa, Camarines Sur)
• Worldtech Resources Foundation, Inc. – Naga City
• WRI Colleges-Rinconada, Inc. (San Miguel, Iriga City)
• Wright Technological College of Antique San Jose Inc. (San Jose, Antique )
• Xijen College of Mt. Province, Inc. – Bontoc, Mt. Province
• Zion Institute of Science and Technology – Brgy. Sta. Cruz, Antipolo City
• ZN Agri-Technical Institute, Inc. (Central Brgy., Dipolog City)