V Skill HF-D8.4-005 cross-sector 12 skills
Basic bookkeeping
Processes purchase, sales and bank transactions in the ledger, books them to the correct general ledger account and closes the period.
How hrmforce measures this
- Assessment method
- Work sample test · rho 0.33 (SD 0.09)
- hrmforce instrument
- Knowledge test (client-specific), Work sample test
- Competency (50-framework)
- Accuracy
- Trainability
- high
- Demand outlook 2026 to 2030
- declining
The candidate performs a representative work sample under standardised conditions.
Behavioural anchors
| Level | Behaviour at this level |
|---|---|
| N1 Guided | Books simple purchase invoices to the prescribed accounts and files supporting documents in the agreed place. works under supervision and follows instruction · routine, one variable at a time · own task |
| N3 Proficient | Processes the complete period administration, checks the suspense accounts and draws up the balancing period figures. sets own approach and seeks input proactively · several variables, some ambiguity · own team or process |
| N5 Leading | Determines the chart of accounts and the booking conventions of the organisation and guides the audit by the accountant. sets the standard and the policy · strategic, under high uncertainty · organisation, value chain or profession |
N2 and N4 are deliberately not anchored. Raters place them between the anchors, following the O*NET convention.
Underlying skills
These skills inherit the assessment route and the behavioural anchors of this construct.
| T | Skill | Definition | Demand outlook 2026 to 2030 |
|---|---|---|---|
| V | Posting a journal entry Journal entry | Books a transaction with debit and credit to the correct accounts and with the correct date. | declining |
| V | Choosing the general ledger account General ledger | Chooses the correct general ledger account for a cost or revenue item using the chart of accounts. | declining |
| V | Processing a purchase invoice Purchase invoice processing | Checks the invoice against order and delivery, codes the item and prepares it for payment. | declining |
| V | Reconciling bank transactions Bank reconciliation | Matches bank transactions to outstanding invoices and entries and investigates differences. | declining |
| V | Preparing a VAT return VAT return | Checks the VAT categories in the ledger and prepares the return for the period. | declining |
| V | Performing a period close Period close | Books depreciation, accruals and provisions, checks balance sheet items and closes the period. | declining |
| T | Using Exact Online | Enters entries, invoices and bank transactions in Exact Online and retrieves reports. | declining |
| T | Using AFAS | Works in AFAS with financial entries, workflows and reporting within the own role. | declining |
| T | Using Twinfield | Processes daybooks, invoices and return data in Twinfield for one or more ledgers. | declining |
| V | Keeping the cash and bank book Cash book | Keeps cash receipts and bank book daily and reconciles the balance with the statement. | declining |
| V | Clearing suspense accounts Suspense account clearing | Investigates open items on suspense accounts and books them to the correct final account. | declining |
| V | Processing receipts and expense claims Expense processing | Checks receipts and claims against policy and VAT and books them to the right cost item. | declining |