ACADEMIC PLANNING AND SERVICES

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TABLE OF SPECIFICATIONS (TOS)

Course: ACC 123- COST ACCOUNTING AND CONTROL Date Completed: Feb 17, 2020 Page 1 of 1
College/Program: UMDC - DAE Term: 2nd Sem.: 2nd S.Y. 2019-20 Exam: 1ST Exam Date: Feb. 21, 2020

Student Outcome (SO): A,B,C,E, F, G, H and I

Category: [ ] – Learning [√ ] – Practice [ ] – Opportunity Total Points: 15
Distribution Item
Course Outcome Topics CogPr Assessment Tasks
%tg Wt Points Items Numbers
CO1. Properly assess Accounting for Materials, Labor and Factory Overhead Rem Multiple Choice Questions 2% 1 7 Item 5, 6, 7,
information needs to make and Job Order Costing 12, 13, 14,
decision supporting calculations 15
in relevant topic areas.

CO2. Record cost related

transactions and present cost
and
CO1.production
Properlyreports.
assess Accounting for Materials, Labor and Factory Overhead Evl Multiple Choice Questions 2% 1 2 Item 1, 8
information needs to make and Job Order Costing
decision supporting calculations
in relevant topic areas.

CO2. Record cost related

transactions and present cost
and
CO1.production reports.
Properly assess Accounting for Materials, Labor and Factory Overhead Und Multiple Choice Questions 2% 1 5 Item 3, 4, 9,
information needs to make and Job Order Costing 10
decision supporting calculations
in relevant topic areas.

CO2. Record cost related

transactions and present cost
and
CO1.production reports.
Properly assess Accounting for Materials, Labor and Factory Overhead App Multiple Choice Questions 2% 1 1 Item 2, 11,
information needs to make and Job Order Costing
decision supporting calculations
in relevant topic areas.

CO2. Record cost related

transactions and present cost
and production reports.
 50% 1 15

Legend: CogPr (Cognitive Process Category) – Rem – Remember, Und – Understand, App – Apply, Anl – Analyze, Evl - Evaluate

*Prepared by: *Reviewed by: *Approved by:

CHARLES D. FLORES,CPA,CMA JEANETH P. TORMIS,CPA,MBA EDUARD L. PULVERA, MSIS

Course Teacher Program Head College Dean/Director
*Please affix your signature over printed name and indicate thereafter the signing date.

Rev. 0/ Effectivity: May 22, 2017