Bookkeeping NC III or Bookkeeping for SK

Bookkeeping NC III and Bookkeeping for Sangguniang Kabataan (SK) Financial Transactions NC II are two courses in the TESDA Online Program (TOP). Both are listed under Social, Community Development and Others. Each one teaches a different set of records.

Bookkeeping NC III is business bookkeeping. The core lessons are the journal, the ledger, the trial balance, financial reports, and a firm’s internal control. The Training Regulation matches this qualification to work as a bookkeeper or an accounting clerk. Small-business records, such as sales and expenses, belong here.

Bookkeeping for SK is the financial records of the Sangguniang Kabataan. It covers receipts, collections, deposits, disbursement of public funds, and procurement and inventory of supplies, materials, and equipment. The TOP modules name the SK treasurer as the role.

SiteDecide is an independent educational information resource and is not affiliated with TESDA. The module descriptions below come from the official TOP pages on 23 October 2026. Check the course page again before you enroll, because certificate availability can change.

If you are new to TOP, start with the free TESDA online courses guide. To use the official site and avoid pages that charge for enrollment, read Is the TESDA Online Program legit?.

Which course should you take?

What you need to do	Course
Record sales, expenses, and other business transactions, or work as a bookkeeper or accounting clerk	Bookkeeping NC III
Record SK receipts, collections, deposits, disbursements, and procurement	Bookkeeping for Sangguniang Kabataan (SK) Financial Transactions NC II
You are an appointed SK treasurer and you need a TESDA certificate before you take your oath	Basic Bookkeeping for SK Treasurers. That course is separate from the two catalog courses. Read the section below before you choose.

NC III is a higher qualification level than NC II. That level does not make Bookkeeping NC III the right course for SK records. The documents are different, and so is the money those documents track.

Bookkeeping NC III: business records

The Training Regulation for Bookkeeping NC III, promulgated in November 2007, defines the qualification as journalizing transactions, posting transactions, preparing a trial balance, preparing financial reports, and reviewing the internal control system. A person who achieves it is competent to be a bookkeeper or an accounting clerk.

The Training Regulation sets the nominal duration at 20 hours for basic competencies, 24 hours for common competencies, and 248 hours for core competencies. That is 292 hours in total. Those hours are the nominal duration of the full training program in the Training Regulation. They are separate from the time you spend on each self-paced TOP module.

The financial reports in the Training Regulation include an income statement, a statement of changes in equity, a balance sheet, and a statement of cash flow, together with an analysis of those statements.

These are the Bookkeeping NC III modules on TOP, with TESDA’s descriptions on the course category page:

Module	What TOP says it covers
Introduction to Bookkeeping	Skills of a bookkeeper, including workplace practices and the fundamentals of the job
Journalizing Transactions	Recording business transactions in an accounting journal
Posting Transactions	Posting manually and digitally, including the format and the procedure
Preparing Trial Balance	Listing accounts and summarizing the trial balance from the ledger
Preparing Financial Reports	Preparing financial reports manually
Reviewing Internal Control System	Reviewing compliance with a firm’s internal control manual

The Training Regulation’s entry requirements are for the training program: effective oral and written communication, basic mathematical computations, and fitness. The full list is in the PDF. A free account on e-tesda.gov.ph is a separate step.

Finishing the TOP modules can give you an e-certificate of completion. That document is not a National Certificate. TESDA issues an NC after you pass competency assessment. The Training Regulation calls for a project-type assessment covering all of the units, at a TESDA-accredited assessment center. There is an assessment fee, and it is separate from free TOP enrollment. How to get a National Certificate explains how to find a center and what to bring.

Bookkeeping for SK: Sangguniang Kabataan records

In the Philippine Qualifications Register, qualification code SOCBSK225 is Bookkeeping for Sangguniang Kabataan (SK) Financial Transactions NC II. It is Level II. TESDA Board Resolution No. 2025-05 authorized it on 9 June 2025.

The register describes the competencies as record-keeping of receipts, collections, and deposits; handling disbursement and payment; and processing procurement and inventory of supplies, materials, and equipment.

On 17 February 2025, the Philippine News Agency reported a TESDA news release on the competency standard “Bookkeeping for Sangguniang Kabataan Financial Transactions Level II.” TESDA said the standard was developed with technical experts from the National Youth Commission, benchmarked against the Commission on Audit’s Handbook on the Financial Transactions of the Sangguniang Kabataan, and validated by SK treasurers from different local government units.

These were the four TOP modules on 23 October 2026. On each module, TESDA said the course is still in alpha testing, and that the Certificate of Completion is available only after the alpha test is finalized:

Module	What TOP says it covers
Introduction to Bookkeeping for Sangguniang Kabataan Financial Transactions	Professional skills of an SK treasurer, and the fundamental knowledge for the role
Maintaining Records of Financial Transactions	How an SK treasurer records, organizes, and safeguards financial data in line with accounting standards and regulations
Handling Disbursement	Handling disbursement of public funds with integrity and accountability
Processing Procurement, and Inventory of Supplies, Materials, and Equipment	Procedures for procurement and inventory of supplies, materials, property, and equipment

Open the module page before you enroll. While the alpha-testing note is there, do not expect an e-certificate after the lessons. When a TOP certificate is available, How to download and verify a TESDA e-certificate explains the download.

A center accredited for Bookkeeping NC III is not automatically accredited for the SK qualification. Search the exact qualification name in the Assessment Center Index.

SK treasurers: the certificate before the oath

Section 10 of Republic Act No. 10742, as amended by Republic Act No. 11768, says an appointed SK treasurer shall undergo mandatory bookkeeping training from TESDA, and be certified by TESDA, before assumption of office. The law does not name Bookkeeping NC III or the SK NC II.

The same section sets other appointment rules:

The SK treasurer and secretary must be at least 18 and not more than 30 years old on the day of appointment.
The SK chairperson shall appoint a treasurer with an educational or career background in business administration, accountancy, finance, economics, or bookkeeping.
Other nominees may be considered only when no person meets that background.
Appointed SK treasurers shall be prioritized in the allocation of the appropriate TESDA scholarships. That priority is not a reserved slot. The free TESDA scholarship guide explains the separate application.

Two published explanations do not match:

Source	What it says about the SK treasurer
Philippine Information Agency, 26 January 2024	A two-day online Basic Bookkeeping Course on TOP, conducted by TESDA Technology Institutions, for newly appointed treasurers endorsed by the LGU. After that course, they can take the oath and assume office. They then complete Bookkeeping NC III within one year and pass competency assessment. Treasurers with a relevant accounting or bookkeeping background take a portfolio assessment instead of the full NC III training.
Philippine News Agency, 17 February 2025, quoting the TESDA Public Information Office	Bookkeeping NC III is no longer required. The requirement is the two-day online Basic Bookkeeping course, available year-round on TOP. The PIO said TESDA started removing the NC III requirement on 24 January 2025. The certificate from the two-day course qualifies the treasurer to take the oath.

Source

What it says about the SK treasurer

Philippine Information Agency, 26 January 2024

A two-day online Basic Bookkeeping Course on TOP, conducted by TESDA Technology Institutions, for newly appointed treasurers endorsed by the LGU. After that course, they can take the oath and assume office. They then complete Bookkeeping NC III within one year and pass competency assessment. Treasurers with a relevant accounting or bookkeeping background take a portfolio assessment instead of the full NC III training.

Philippine News Agency, 17 February 2025, quoting the TESDA Public Information Office

Bookkeeping NC III is no longer required. The requirement is the two-day online Basic Bookkeeping course, available year-round on TOP. The PIO said TESDA started removing the NC III requirement on 24 January 2025. The certificate from the two-day course qualifies the treasurer to take the oath.

The later statement is the PIO statement from February 2025. This guide does not include a TESDA circular that restates both versions in one place. Before you use a certificate for the oath, ask TESDA or the office that will accept the oath which document they accept now.

As of 23 October 2026, the four SK NC II modules on TOP say a Certificate of Completion is not available during alpha testing. Do not treat those modules as the certificate for the oath until the course page says the certificate can be generated.

Basic Bookkeeping for SK Treasurers

This course name is different from the SK NC II. TESDA’s instructions for Basic Bookkeeping for SK Treasurers say:

Log in to your TOP account.
Open Basic Bookkeeping for SK Treasurers, or the course page. The lessons stay behind the login.
Use the enrollment key provided by TESDA. On the TOP login page, the enrollment key comes from your trainer.
Answer the learner’s form on the course site.
At the end, you need 80% on the summative assessment before the Certificate of Completion can be generated. That 80% applies to this course.

The instruction page does not show a revision date. Confirm with TESDA or your LGU that this is still the course they accept. Do not buy an enrollment key or a certificate from a Facebook page. The official site is e-tesda.gov.ph.

How to enroll in the two catalog courses

Open e-tesda.gov.ph and log in. The account is free.
Go to Courses, then Social, Community Development and Others.
Open the exact course name. Bookkeeping NC III and Bookkeeping for SK Financial Transactions NC II are separate headings.
Read the module description. An alpha-testing note means the Certificate of Completion is not available yet.
Follow the Enroll instructions on the screen.

The full enrollment steps are in the free TESDA online courses guide.

Frequently asked questions

Are Bookkeeping NC III and bookkeeping for SK the same course?

No. Bookkeeping NC III covers the journal, ledger, trial balance, financial reports, and internal control of a business. Bookkeeping for SK Financial Transactions NC II covers Sangguniang Kabataan receipts, collections, deposits, disbursements, and procurement.

Which course is for a small business?

Bookkeeping NC III. That is the course for business transactions and for work as a bookkeeper or an accounting clerk.

Does an SK treasurer need Bookkeeping NC III?

Republic Act No. 11768 does not name the course. On 17 February 2025, the TESDA Public Information Office told the Philippine News Agency that Bookkeeping NC III is no longer required, and that the two-day Basic Bookkeeping course is the certificate before the oath. The Philippine Information Agency said something different on 26 January 2024. Confirm with TESDA or the LGU which certificate is accepted now.

Is the certificate after the TOP modules already an NC?

No. You may receive an e-certificate of completion. An NC comes after you pass competency assessment. On 23 October 2026, TOP said the four SK modules do not yet have a Certificate of Completion while alpha testing is underway.

Where do I enroll?

On e-tesda.gov.ph. Both courses are listed under Social, Community Development and Others.

Bookkeeping NC III or bookkeeping for SK: which course should you take?