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Table of Specification Fundamentals of Accountancy, Business and Management 2 SY 2020 - 2021 Cognitive Process Dimensions

The document is a table of specification for a Fundamentals of Accountancy, Business and Management course. It outlines 60 items to be covered in the course, grouped under cognitive process dimensions of remembering, understanding, applying, analyzing, evaluating and creating. It details the number of days spent teaching each item and its weighting. Key topics include preparing financial statements like statements of financial position, statements of comprehensive income and cash flow statements, as well as analyzing financial ratios, maintaining bank accounts, preparing bank reconciliation statements, and understanding income and business taxation.

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Marilyn Garcia
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39 views3 pages

Table of Specification Fundamentals of Accountancy, Business and Management 2 SY 2020 - 2021 Cognitive Process Dimensions

The document is a table of specification for a Fundamentals of Accountancy, Business and Management course. It outlines 60 items to be covered in the course, grouped under cognitive process dimensions of remembering, understanding, applying, analyzing, evaluating and creating. It details the number of days spent teaching each item and its weighting. Key topics include preparing financial statements like statements of financial position, statements of comprehensive income and cash flow statements, as well as analyzing financial ratios, maintaining bank accounts, preparing bank reconciliation statements, and understanding income and business taxation.

Uploaded by

Marilyn Garcia
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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Table of Specification

FUNDAMENTALS OF ACCOUNTANCY, BUSINESS AND MANAGEMENT 2


SY 2020 - 2021

COGNITIVE PROCESS

% of Teaching Time
DIMENSIONS

No. of Days taught

Understanding
Remembering
MELC

No. of Items

Evaluating
Analyzing
Applying

Creating
Identify the elements of the SFP and describe each
of them

Prepare an SFP using the report form and the 4


account form with proper
classification of items as current and noncurrent

Identify the elements of the SCI and describe each


of these items for a service business and a
merchandising business

Prepare an SCI for a service business using the 8


single-step approach
Prepare an SCI for a merchandising business using
the multistep approach
Prepare an SCE for a single proprietorship 4
Discuss the components and structures of a CFS
4
Prepare a CFS purchasing power of the people

Define the measurement levels, namely, liquidity,


solvency, stability, and
profitability

Perform vertical and horizontal analyses of


financial statements of a single
proprietorship
8
Compute and interpret financial ratios such as
current ratio, working capital,
gross profit ratio, net profit ratio, receivable
turnover, inventory turnover,
debt-to-equity ratio, and the like

Identify the types of bank accounts normally


maintained by a business

Prepare bank deposit and withdrawal slips


4
Identify and prepare checks
identify and understand the contents of a bank
statement
Describe the nature of a bank reconciliation
statement
Analyze the effects of the identified reconciling 12
items

Prepare a bank reconciliation statement


Define income and business taxation and its
principles and processes
Explain the procedure in the computation of gross
taxable income and tax due
20

Explain the principles and purposes of taxation


64 0

Prepared by:

MARVIN C. DILOY
Item Placement

1,2,3,4,17,36,49,50 ok

5,6,7,8,9,15,16,18 ok

10,11,12,14 ok

13,19,37,46,47,48,51,52,53,54,55,56,57,58,59,,60 ok

20,21,22,23,42,43,44,45, ok
24,25,26,27,28,29,30,38,39,40,41, ok

31,32,33,34,35, ok

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