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TABLE OF SPECIFICATION
Subject/Grade Level: BUSINESS MATH
Semester/Quarter: FIRST SEMESTER
No. Level of Performance
No. of % of
Topic Objectives/ Learning Competencies of Remembering Understanding Analyzing Applying Evaluati Creating
Hours/Days Items
Items (A) (M) (M) (T) ng (T)
(T)
Types of Major Discuss the five major accounts
Accounts Cite examples of each type of account
Prepare a Chart of Accounts
Books of Accounts Identify the uses of the two books of
accounts
Illustrate the format of a general and
special journals
Illustrate the format of a general and
subsidiary ledger
Business Transactions and Analyze common business transactions
Their Analysis as Applied to using the rules of debit and credit
the Accounting Cycle of a
Service Business Solve simple problems and exercises in
the analyses of business transaction