Notre Dame University

Cotabato City
TABLE OF SPECIFICATIONS
[ ] Trinal [ /] Midterm [ ] Final Examination
[ /] 1st [ ] 2nd [ ]3rd | [/ ] Semester [ ] Trimester [ ] Special Term
AY – 2023 - 2024

College/Department: ACCOUNTANCY DEPARTMENT

Subject/Course: ACCTG 111n – Financial Accounting & Reporting
TOPICS/SUBTOPICS Revised Bloom’s Taxonomy of Learning Objectives
Knowledge
-items that test ability to
retrieve, recognize, and
recall relevant
knowledge from long-
term memory
(list, recite, outline,
define, name, match,
quote, recall, identify,
label, recognize)
No. of No. of
Items Points
Comprehension/
Understanding
-items that test ability to
construct meaning from
oral, written, & graphic
messages through
interpreting, exemplifying,
classifying, summarizing,
inferring, comparing, and
explaining
(describe, explain,
paraphrase, restate, give
original examples of,
summarize, contrast,
interpret, discuss)
No. of No. of
Items Points
Application
-items that test carrying
out or using procedures
for executing, or
implementing
(calculate, predict, apply,
solve, illustrate, use,
demonstrate, determine,
model, perform, present)
No. of No. of
Items Points
Analysis
-items that test ability to
break material/s into
constituent parts,
determine how the parts
relate to one another and
to an overall structure or
purpose through
differentiating,
organizing, and
attributing (differentiate,
organize, relate,
compare,contrast.
examine, experiment,
question,test )
No. of No. of
Items Points
Evaluation Creation
-items that test
making judgments
-test items that put
elements together to
based on criteria and form a coherent or Total Total
standards through functional whole or No. of No. of
checking and reorganize elements Items Points
critiquing into a new pattern or
(choose, support, structure through
relate, determine, generating, planning,
defend, judge, grade, or producing.
compare, contrast, (design, formulate,
argue, justify, build, invent, create,
support, convince, compose, generate,
select, evaluate) derive, modify,
develop)
No. of No. of No. of No. of
Items Items Items Items

A. Foundations of Financial Reporting 2 2 2 6 4 8

A.1. Definition of financial statements and their general
purpose
A.2. Components and general features of financial
statements
A.3. Objective of financial statements and financial
reporting
A.4. Limitations of financial reporting
A.5. Responsibility and accountability of financial reporting
A.6. The accounting cycle
B. Accounting for Merchandising and Manufacturing 3 3 1 9 4 12
C. Definition, Nature and Formation of Partnership 5 5 1 10 6 15
C.1. Individuals forming a partnership
C.2 Sole proprietorship forming a partnership
D. Partnership Operations 8 8 2 20 10 28
E. Partnership Dissolution – Change in Ownership Structure 7 7 2 15 9 22
E.1. Withdrawal of an existing partner
E.2. Admission of a new partner
TOTAL 25 25 4 35 2 19 33 85

00 05-02-2023
FM-VPAA-36
Type/s of Test Used: [ ] Cloze Test/Filling-in the Blanks [ ] Enumeration [ ] Essay [ ] Matching Type [/ ] Multiple Choice [ /] Problem Solving [ ] True or False
Others (specify): __________________________________________________________________________________________________________________

Prepared by: MAE ALMA C. PEDROSA, CPA, MBA Date:_ October 28, 2023
Faculty Member

Recommending Approval by: MEMILANIE TENAJEROS-ALTA, CPA, MBA Approved by: DR. MARY ANN R. PASAJE
Program Head/Assistant Program Head Dean

Date: _____________ Date: ______________

00 05-02-2023
FM-VPAA-36