Republic of the Philippines

Department of Education
Region V
DIVISION OF CAMARINES SUR
PILI NATIONAL HIGH SCHOOL
La Paz Subd., Pawili, Pili, , Camarines Sur

ACCOUNTANCY AND BUSINESS ADMINISTRATION (ABM)

FUNDAMENTALS OF ACCOUNTANCY, BUSINESS AND MANAGEMENT 1
GRADE 11- FINAL EXAM

No. of Percent No. of COGNITIVE DOMAINS

Hours/s age of items
TOPIC/COMPETENCY essions Items Remembe Understan Analyz Applying Evaluating Creating
ring ding ing

Introduction to Accounting
1. Define accounting.
2. Describe the nature of accounting. 3 9% 7 1,2,3,4, 5,6
3. Explain the functions of accounting in business. 7

The Branches of Accounting 9.10,11,

1. Differentiate the branches of accounting. 13,15
2. Explain the kind/type of services rendered in each of 2 6% 5
these branches

Users of accounting information

1. Define external users and give examples.
2. Define internal users and give examples. 3 9% 7 14,26,2 30,31
3. Identify the type of decisions made by each group of 8,32,33
users.
4. Describe the type of information needed by each
group of users.
Types of business according to activities
1. Compare and contrast the types of business according
to activities. 2 6% 4 27,29 34,35
2. Identify the advantages, disadvantages, and business
requirements of each type.

Accounting concepts and principles

1 Explain the varied concepts and principles.
2. Solve exercises on accounting principles as applied in 2 6% 5 19 18,20,2
various cases 1,22

The Accounting equation 8,12,

1. Illustrate the accounting equation. 16,17
2. Perform operations involving simple cases with the 3 9% 7 ,23,2
use of accounting equation.
4,25

Types of Major accounts PIII

1. Discuss the five major accounts. (36-75)
2. Cite examples of each type of account. 5 16% 12
3. Prepare a chart of accounts.

Books of accounts
1. Identify the uses of the two books of accounts.
2. Illustrate the format of a general and subsidiary 5 16% 12 PIII
journal. (36-75)
3. Illustrate the format of a general and subsidiary
ledger
Business transactions and their analysis As applied to the
Accounting cycle of a Service business: a. Rules of debits
and credits, b. Journalizing, c. Posting, and d. Preparation 7 22% 16 PIII
of Trial Balance. (36-75)
1. Describe the nature and gives examples of business
transactions.
 2. Identify the different types of business documents.
3. Analyze common business transactions using the
rules of debit and credit.
4. Solve simple problems and exercises in the analyses
of business transaction.

TOTAL 32 100% 75 18 8 9 40

Prepared by:

CRISOSTOMO A. BARRA
Teacher
Noted by:

SHERLINA H. DE LA TORRE
Asst. School Principal III

Approved by:

MOISES C. CABIDA Jr. Ph., D.

School Principal III