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Table. 2 Tasks and items of simuLINCA

From: Practical validation framework for competence measurement in VET: a validation study of an instrument for measuring basic commercial knowledge and skills in Switzerland

Organizational unit

Skill-based tasks

# of items

Knowledge-based items

# of items

Total # of items

Holding Department LINCA

Identify information in the balance sheet, mission statement, and organizational chart and process it

3

Balance sheet, legal and corporate form

2

5

Retail

Carry out a price calculation

5

VAT, exchange of goods, overhead, cash discount, discount, bonus

12

42

Enter an order into the system

7

Notify of a delay in delivery

6

Record a business transaction

6

Business transaction in textbook form

6

Travel Agency

Issue an offer

11

Taxes, profitability analysis

3

18

Profitability analysis

4

Banking

Analyse and evaluate customer consultation and formulate further steps

5

Marketing, human resources, negative shareholder equity, share capital

6

11

Total

 

43

 

33

76