CASILLANO, JOHN RICK D.

BS IN ACCOUNTANCY 3
MIDTERM EXAMINATION IN TECHNICAL WRITING

1. COMPARISON AND CONTRAST

Alternating

Cellphone is a portable device used to received and make calls over a radio frequency. While a
smartphone is a device that is similar to a cellphone, typically having a touchscreen interface and operating
system capable of running downloaded application.

Both cellphone and smartphone can make calls and send text messages. However, there are lots of
differences between the two. Smartphone offers a lot of features and advanced capabilities unlike cellphones
which is limited only to texting and calling. Cellphone has a longer battery life compared to smartphone. They
are both durable. There are waterproof and scratchfree screen for smartphones. Some were designed to be
shockproof similar with standard mobile phone.

Opposing

Advancement of technology become so fast that we barely identify the standard mobile phone over a
smartphone. Smartphone is known worldwide for having many features that makes it very useful in the
modern age. The demand for smartphone similar with mobile phone is continuously rising. This is because of
professional and personal reasons. Although smartphone offers a large variety of features which makes it
superior than a standard mobile phone it has a short battery life. Also, It can be used for launching apps,
sending text messages and making calls.

Despite of the emergence of the smartphone, standard mobile phone have stood the test of time and still
highly popular in the market similar with smartphone. It differs from the smartphone based on their shape,
size, and designs. It also has a longer battery life compared to the former. Mobile phones are used solely for
texting and calling which makes it inferior compared to smartphone.

2. DESCRIPTION OF A MECHANISM

Cash register is an electronic device used to calculate financial transactions. It is also referred to as a till in
United Kingdom and other commonwealth countries. It helps a large retail outlet to track sales, minimize
register errors, collect inventory data and much more.

Most cash registers consist of a keyboard that is used to input entries, a scanner for bar codes, a drawer
that is used to hold cash, and a printer of receipts for record keeping purposes.
 With the advancement technology, cash registers are able to do a wide variety of additional functions
including credit card processing, personal check verification and inventory tracking.

3. DESCRIPTION OF A PROCESS

Computing the cost of goods manufactured for a manufacturing company is more complex than
merchandising company. Even though this statement is more complex, it can be pieced together in three
steps.
The first step is to compute the cost of material used. Add the materials for the period to the beginning
balance in in the materials inventory account. This subtotal represents the cost of materials inventory from
the materials available for use. The difference is the cost of materials used during the accounting period.

The second step is the computation of the total manufacturing costs for the year. The costs of materials
used and direct labor are added to total factory overhead costs applied during the year.

The third step charges total manufacturing costs into total cost of goods manufactured for the year. Add
the beginning work in process inventory balance to total manufacturing costs for the period to arrive at the
total cost of work in process inventory balance for the year to get the cost of goods manufactured.

4. CLASSIFICATION

Rock or stone is a natural substance, a solid aggregate of one or more minerals or mineraloids. The earth’s
outer solid layer, the lithosphere, is made of rock. Making the majority of the earth’s crust, rock is usually
known as mixture of common minerals. Rocks can be hard or soft, as small as a grain or as large as a building.
They have been an integral part of the history of mankind. First being used as tools for hunting and defense,
and as a building materials to construct shelters and monuments.

Rocks define the natural landscape we see around us combined with the effects of tectonics, weathering
and vegetation. The minerals and metals we find in rocks are essential to the prosperity and cultural splendor
of human civilization.

There are many kinds of rocks they can be classified in many ways. However, geologists classify rocks
based on how the rocks were formed. The three classes are igneous rocks (formed directly from liquid rock),
metamorphic rock (formed by direct changes of existing rocks), and sedimentary rocks (formed by eroded
materials from other rocks).
 “OUTLINES”

1. Alternating
Smartphone and Standard Phone
I. Definitions
 A. Use
II. Similarities and differences
A. Features
B. Characteristic

1. Opposing
Smartphone and Standard Phone
I. Definition
II. Smartphone
A. Definition
B. Characteristic
C. Use
III. Standard Cellphone
A. Definition
B. Characteristic

2. DESCRIPTION OF A MECHANISM
Cash Register
I. Definition
A. History
B. Use
II. Features
A. Parts
B. Usage for each part
III. Developments
A. Additional functions

3. DESCRIPTION OF A PROCESS
Preparation of Cost of Goods Manufactured
I. Introduction
A. Comparison of COGM statement between manufacturing and merchandising.
II. Preparation of financial statement
A. First Step of preparation
a. Procedure
b. Subtotal representation
B. Second Step of preparation
 a. Procedure
b. Subtotal representation
C. Third Step of preparation
a. Procedure
b. Subtotal representation

4. CLASSIFICATION
ROCKS
I. Definition
A. How rocks are being formed
B. Use of rock in the history
II. Essentials
III. Kinds of rocks
A. Igneous Rock
B. Metamorphic Rock
C. Sedimentary Rock