Republic of the Philippines

DEPARTMENT OF EDUCATION
Region V-Bicol
Division of Masbate
AMADOR-BELLO HIGH SCHOOL
Senior High School
Gangao, Baleno, Masbate
1st Semester, S/Y 2017 -2018

TABLE OF SPECIFICATION (TOS) IN FUNDAMENTAL OF ACCOUNTING,

(1ST QUARTER/FINAL EXAMINATION)

COGNITIVE PROCE

NO. OF LEARNING
60%

NO. OF ITEM
% OF ITEM

Remembering
SESSION

Understandin
LEARNING COMPETENCIES

g
1. Introduction to Accounting
a. Define accounting
b. Describe the nature of accounting 4 20% 10

c. Explain the functions of accounting in business

2. Branches of Accounting
a. Differenciate the branches of accounting 1-
b. Explain the kind/type of services rendered in 4 20% 10 7,11,1213

each of these branches

3. Users of Accounting information
a. Define external users and gives examples
b. Define internal users and give examples
c. Identify the type of decisions made by each 8,9,10,1
2 10% 5 4,15
group of users
d. Describe the type of information needed by
each group of users
4. Forms of Business Organizations
a. Differentiate the forms of business organization
2 15% 5 16-19 20
b. Identify the advantages and disadvantages of
form
5. Types of Business According to Activities
a. Compare and contrast the types of business
according to activities 4 15% 10
b. Identify the advantages, and business
requirements of each type
6. Accounting Concepts and Principles
a. Explain the varied accounting concepts and
 principles 4 20% 10 31-40
b. Solve exercises on accounting principles as
applied in various cases
TOTAL 20 100% 50 20 10

PREPARED BY:

GLADYS ANGELA B. VALDEMORO

SHST - II
ATION

HOOL
ol
e
018

CCOUNTING, BUSINESS & MANAGEMENT 1

INATION)

GNITIVE PROCESS DIMENSIONS

60% 30% 10%
Evaluating
Analysing
Applying

Creating

ITEM PLACEMENT

46-50 41-45 41-50

1,2,3,4,5,6,7,11,12,13

8,9,10,14,15,

16-20

21-30 21-40
 31-40

10 10 50

NOTED BY:

LOUIE D. ASUNCION
SHST-IV/SCHOOL HEAD