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Tos - Fundamentals of Abm 2 First Quarter

1. The document provides the table of specifications for the Fundamentals of Accountancy, Business and Management 2 subject for School Year 2018-2019 at the Cagayan National High School in Tuguegarao City, Philippines. 2. The table outlines the contents, competencies, hours, percentage of exam questions, and cognitive process dimensions such as remembering, understanding, applying, analyzing, evaluating, and creating for each topic. 3. The topics include the statement of financial position, statement of comprehensive income, statement of changes in equity, cash flow statement, analysis and interpretation of financial statements.

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Francez Anne Guanzon
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1K views

Tos - Fundamentals of Abm 2 First Quarter

1. The document provides the table of specifications for the Fundamentals of Accountancy, Business and Management 2 subject for School Year 2018-2019 at the Cagayan National High School in Tuguegarao City, Philippines. 2. The table outlines the contents, competencies, hours, percentage of exam questions, and cognitive process dimensions such as remembering, understanding, applying, analyzing, evaluating, and creating for each topic. 3. The topics include the statement of financial position, statement of comprehensive income, statement of changes in equity, cash flow statement, analysis and interpretation of financial statements.

Uploaded by

Francez Anne Guanzon
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Republic of the Philippines

Department of Education
Region 02
Division of Tuguegarao City
CAGAYAN NATIONAL HIGH SCHOOL
Tuguegarao City

FUNDAMENTALS OF ACCOUNTANCY, BUSINESS AND MANAGEMENT 2


Table of Specifications
S.Y. 2018- 2019
#
# OF
OF ITE Rememb Understa Analyzi Evalu Creatin
CONTENTS COMPETENCIES % ering nding ng
Applying
ating g
Total
HRS M

Identify the elements of SFP and describe


each of them;
Classify the elements of SFP into current
and noncurrent items;
STATEMENT OF 1, 2, 3, 8, 9,
Prepare the SFP of a single 8 20% 12 5, 6, 7 12 12
FINANCIAL POSITION 4 10, 11
proprietorship; Prepare an SFP
using the report form and the account form
with properclassification of items as current
and noncurrent

Identify the elements of SCI and describe


each of them;
STATEMENT OF
Prepare an SCI of the service business 13, 14, 17, 18, 20, 21,
COMPREHENSIVE 8 20% 12 24 12
using the single step approach; 15, 16 19 22, 23
INCOME
Prepare an SCI for the Merchandising
business using the multistep approach
Discuss the different forms of business
STATEMENT OF organization; 25, 26, 29, 30,
8 20% 12 33, 34 35 36 12
CHANGES IN EQUITY Prepare an SCE for a single 27, 28 31, 32
proprietorship

Discuss the components and structure of CFS;


CASH FLOW 37, 38, 41, 42,
8 20% 12 45, 46 47 48 12
STATEMENT 39, 40 43, 44
Prepare a CFS

Define the measurement levels, namely,


liquidity, solvency, stability, and profitability;
Perform vertical and horizontal
ANALYSIS AND analyses of financial statements of a single
INTERPRETATION OF proprietorship ; 49, 50, 52, 53, 59,
8 20% 12 55, 56 57, 58 12
FINANCIAL Compute and interpret financial ratios such 51 54 60
STATEMENT as current ratio, working capital, gross profit
ratio, net profit ratio, receivable turnover,
inventory turnover, debt-to-equity ratio, and
the like

TOTAL 40 100% 60 36 18 6 60

Prepared by: Certified Correct: Recommending Approval: Approved:

AR-JAY C. ROMERO RICHARD N. ROMERO, DME MARIA DIGNA A. TURINGAN NOEMI O. OBCENA, Ph. D.
Subject Teacher Subject Coordinator Assist Prinicipal II, Academics Secondary School Principal IV

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