L-NU AA Form I-A

LYCEUM-NORTHWESTERN UNIVERSITY
COLLEGE OF BUSINESS EDUCATION
Tapuac District, Dagupan City

Table of Specification in Financial Accounting and Reporting

8:00-10:00 AM MWF (DU307)
Finals Exam, First Semester 2020-2021

Analysis,
Number of Number of Number of
Contents Percentage Knowledge Comprehension Application Synthesis,
Hours Items Points
Evaluation

Accounting Cycle for Merchandising

• Business Part 2
5.0 20.83 18 6 x 1 5 x 1 2 x 1 5 x 1 18

• Partnership Formation 3.0 12.50 16 5 x 1 6 x 1 1 x 1 4 x 1 16

• Partnership Operation 2.5 10.42 9 2 x 1 5 x 1 1 x 1 1 x 1 9

• Partnership Dissolution 5.0 20.83 5 2 x 1 1 x 1 1 x 1 1 x 1 5

• Partnership Liquidation 6.5 27.08 8 3 x 1 2 x 1 2 x 1 1 x 1 8

• Accounting Cycle for Corporation 2.0 8.33 14 4 x 1 5 x 1 3 x 1 2 x 1 14

Total 24 100.00 70 22 x 1 24 x 1 10 x 1 14 x 1 70
22 10 14 46

Prepared By: Reviewed by: Approved by:

Amie Jane R. Miranda, CPA Dr. Genoveva Y. Reyes, CPA, FRIAcc DR. MARINA O. ABELLA
Instructor Dean, College of Business Edcuation VP Academic Affairs
L-NU AA Form I-A
LYCEUM-NORTHWESTERN UNIVERSITY
COLLEGE OF BUSINESS EDUCATION
Tapuac District, Dagupan City

Table of Specification in Law on Obligations and Contracts

10:00-11:00/1:00-2:00/4:00-5:00 MWF (DU307)
Finals Exam, First Semester 2020-2021

Analysis,
Number of Number of Number of
Contents Percentage Knowledge Comprehension Application Synthesis,
Hours Items Points
Evaluation

• Contracts - General Provisions 2 16.67 16 10 x 1 1 x 1 2 x 1 3 x 1 16

• Consent 1.5 12.50 14 5 x 1 6 x 1 2 x 1 1 x 1 14

• Object 1.5 12.50 18 6 x 1 5 x 1 1 x 1 6 x 1 18

• Cause 1.5 12.50 16 5 x 1 5 x 1 1 x 1 5 x 1 16

• Status of Contracts 3 25.00 20 3 x 1 5 x 1 2 x 1 10 x 1 20

• Natural Obligation 2.5 20.83 6 2 x 1 3 x 1 1 x 1 6

Total 12 100.00 90 31 x 1 25 x 1 9 x 1 25 x 5 90
31 9 125 165

Prepared By: Reviewed by: Approved by:

Amie Jane R. Miranda, CPA Dr. Genoveva Y. Reyes, CPA, FRIAcc DR. MARINA O. ABELLA
Instructor Dean, College of Business Edcuation VP Academic Affairs
L-NU AA Form I-A
LYCEUM-NORTHWESTERN UNIVERSITY
COLLEGE OF BUSINESS EDUCATION
Tapuac District, Dagupan City

Table of Specification in Law on Obligations and Contracts

4:00-5:30 PM TTH (DU307)
Finals Exam, First Semester 2020-2021

Analysis,
Number of Number of Number of
Contents Percentage Knowledge Comprehension Application Synthesis,
Hours Items Points
Evaluation

• Contracts - General Provisions 2 16.67 16 10 x 1 1 x 1 2 x 1 3 x 1 16

• Consent 1.5 12.50 14 5 x 1 6 x 1 2 x 1 1 x 1 14

• Object 1.5 12.50 18 6 x 1 5 x 1 1 x 1 6 x 1 18

• Cause 1.5 12.50 16 5 x 1 5 x 1 1 x 1 5 x 1 16

• Status of Contracts 3 25.00 20 3 x 1 5 x 1 2 x 1 10 x 1 20

• Natural Obligation 2.5 20.83 6 2 x 1 3 x 1 1 x 1 6

Total 12 100.00 90 31 x 1 25 x 1 9 x 1 25 x 5 90
### ### ### #REF!

Prepared By: Reviewed by: Approved by:

Amie Jane R. Miranda, CPA Dr. Genoveva Y. Reyes, CPA, FRIAcc DR. MARINA O. ABELLA
Instructor Dean, College of Business Edcuation VP Academic Affairs
L-NU AA Form I-A
LYCEUM-NORTHWESTERN UNIVERSITY
COLLEGE OF BUSINESS EDUCATION
Tapuac District, Dagupan City

Table of Specification in Auditing and Assurance Principles

2:30-4:00 TTH (DU307)
Finals Exam, First Semester2020-2021

Analysis,
Number of Number of Number of
Contents Percentage Knowledge Comprehension Application Synthesis,
Hours Items Points
Evaluation

• Completing the Audit Process 1.5 12.50 11 3 x 1 1 x 1 2 x 1 5 x 1 11

• Post Closing Responsiblities 2 16.67 4 2 x 1 1 x 1 1 x 1 4

• Audit Reports 0.5 4.17 11 2 x 1 2 x 1 2 x 1 5 x 1 11

• Modified Audit Report 3 25.00 11 2 x 1 5 x 1 3 x 1 1 x 1 11

• Unmodified Audit Report 1.5 12.50 9 5 x 1 2 x 1 2 x 1 9

• Assurance Services 1 8.33 14 6 x 1 5 x 1 1 x 1 2 x 1 14

• Compilation 1.5 12.50 13 2 x 1 1 x 1 5 x 1 5 x 1 13

• Review 0.5 4.17 5 1 x 1 2 x 1 1 x 1 1 x 1 5

• Agreed-Upon Procedures 0.5 4.17 12 3 x 1 2 x 1 4 x 1 3 x 1 12

Total 12.00 100.00 90 26 x 1 20 x 1 21 x 1 23 x 10 90
26 21 230 277

Prepared By: Reviewed by: Approved by:

Amie Jane R. Miranda, CPA Dr. Genoveva Y. Reyes, CPA, FRIAcc DR. MARINA O. ABELLA
Instructor Dean, College of Business Edcuation VP Academic Affairs
L-NU AA Form I-A
LYCEUM-NORTHWESTERN UNIVERSITY
COLLEGE OF BUSINESS EDUCATION
Tapuac District, Dagupan City

Table of Specification in Auditing and Assurance: Specialized Industries

1:00-2:30 TTH(DU 307)
Finals Exam, First Semester 2020-2021

Analysis,
Number of Number of Number of
Contents Percentage Knowledge Comprehension Application Synthesis,
Hours Items Points
Evaluation

• Code of Ethics For CPA's 1 8.33 16 3 x 1 3 x 1 5 x 1 5 x 1 16

• RA 9298 0.5 4.17 16 3 x 1 10 x 1 3 x 1 16

• The Philippine Act of 2004 1.5 12.50 6 5 x 1 1 x 1 6

• Safeguards Created by profession 1.5 12.50 12 2 x 1 5 x 1 2 x 1 3 x 1 12

• Engagement specific standards 2.5 20.83 18 5 x 1 7 x 1 1 x 1 5 x 1 18

• Professional Accounant in Public Practice 3 25.00 6 1 x 1 2 x 1 1 x 1 2 x 1 6

• Conflict of interest 2 16.67 16 5 x 1 5 x 1 3 x 1 3 x 1 16

Total 12 100 90 24 x 2 32 x 2 15 x 2 19 x 2 90
48 30 38

Prepared By: Reviewed by: Approved by:

Amie Jane R. Miranda, CPA Dr. Genoveva Y. Reyes, CPA, FRIAcc DR. MARINA O. ABELLA
Instructor Dean, College of Business Edcuation VP Academic Affairs
116
L-NU AA Form I-A
LYCEUM-NORTHWESTERN UNIVERSITY
COLLEGE OF BUSINESS EDUCATION
Tapuac District, Dagupan City

Table of Specification in ACCTG 4 Accounting for Business Combination

2:00-3:00 MWF (DU307)
Finals Exam, First Semester 2020-2021

Analysis,
Number of Number of Number of
Contents Percentage Knowledge Comprehension Application Synthesis,
Hours Items Points
Evaluation

Accounting for Foreign Currency

• Transactions
5 41.67 21 10 x 1 6 x 1 1 x 1 4 x 1 21

• Translation of Foreign Financial Statements 4 33.33 22 2 x 1 5 x 1 10 x 1 5 x 1 22

• Hedging on investment in a Foreign Entity 3 25.00 17 3 x 1 5 x 1 5 x 1 4 x 1 17

Total 12 100.00 60 15 x 1 16 x 1 16 x 1 13 x 10 60
15 16 130 161

Prepared By: Reviewed by: Approved by:

Amie Jane R. Miranda, CPA Dr. Genoveva Y. Reyes, CPA, FRIAcc DR. MARINA O. ABELLA
Instructor Dean, College of Business Edcuation VP Academic Affairs