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 2019 -2020

Table of Specification (TOS)

Fundamental of Accounting, Business & Managem
(1ST QUARTER/FINAL EXAMINATION)

COGNITIVE PROCESS DI

NO. OF LEARNING
60%

NO. OF ITEM
% OF ITEM
SESSION

Understanding
Remembering
LEARNING COMPETENCIES

Applying
1. Introduction to Accounting
a. Define accounting 1 5% 3
b. Describe the nature of accounting 2 10% 5
c. Explain the functions of accounting in business 1 5% 2
2. Branches of Accounting
1,6,7,11,
a. Differenciate the branches of accounting 2 10% 5
12
b. Explain the kind/type of services rendered in 2 10% 5 2,3,4,5,6
each of these branches
3. Users of Accounting information
a. Define external and internal users and gives examples 1 5% 3 8,9,10
b. Identify the type of and describe the type of informat 1 5% 2 14,15
made by each group of users
4. Forms of Business Organizations
a. Differentiate the forms of business organization 1 5% 2 19 20
b. Identify the advantages and disadvantages of form 1 5% 3 16,17,18
5. Types of Business According to Activities
a. Compare and contrast the types of business 2 10% 5
according to activities
b. Identify the advantages, and business 2 10% 5
requirements of each type
6. Accounting Concepts and Principles
a. Explain the varied accounting concepts and 2 10% 5 31-35
principles
b. Solve exercises on accounting principles as 2 10% 5 36-40
applied in various cases
TOTAL 20 100% 50 20 10

Prepared by:

GLADYS ANGELA B. VALDEMORO

SHS Teacher II
c of the Philippines
ENT OF EDUCATION
egion V-Bicol
sion of Masbate
ELLO HIGH SCHOOL
r High School
o, Baleno, Masbate
ster, S/Y 2019 -2020

pecification (TOS)
unting, Business & Management I
/FINAL EXAMINATION)

COGNITIVE PROCESS DIMENSIONS

30% 10%

ITEM PLACEMENT
Evaluating
Analysing

Creating

46-48 46-50
41-45 41-45
49-50 49-50

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

8,9,10
14,15

19,20
16-18
21-25 21-25

26-30 26-30

31-35

36-40

10 10 50

Noted:

RICHARD C. BASAS
Principal I