KALINGA STATE UNIVERSITY Doc Ref No: CBEA-TQ-05

COLLEGE OF BUSINESS, Effectivity Date: 12-14-2021

ENTREPRENEURSHIP & ACCOUNTANCY Revision No. 0
TEST QUESTIONS Page No. Page 1 of 12

FINAL EXAMINATION
Id No. : Name: Course: Score:

1. Bank reconciliation
a. Is the process of transferring money in or out of a bank account.
b. Requires that every transaction which will result in a cash payment be verified, approved and
recorded before a bank check is prepared.
c. Is an analysis that reflects the bank transactions made by a depositor.
d. Explains the difference between the bank balance and the balance shown in the depositor’s
records.

2. If the cash balance shown in a company’s accounting records is less than the correct cash balance
and neither the company nor the bank has made any errors, there must be
a. Deposits credited by the bank but not yet recorded by the company
b. Deposits in transit
c. Outstanding checks
d. Bank charges not yet recorded by the company

3. Which of the following cash flows does not appear in a cash flow statement using indirect method?
a. Net cash flow from operating activities
b. Cash received from customers
c. Cash inflow from sale of equipment
d. Cash outflow for dividend payment

4. 11. In a cash flow statement using the indirect approach for operating activities, an increase in
inventory should be presented as
a. Outflow of cash
b. Addition to net income
c. Inflow and outflow of cash
d. Deduction from net income

5. Which should not be disclosed in the cash flow statement using the indirect method?
a. Interest paid, net of amounts capitalized
b. Income taxes paid
c. Cash flow per share
d. Dividends paid on preferred stock

6. The imputed rate of interest is

A. The prevailing rate for a similar instrument of an issuer with a similar credit rating
B. A rate of interest that discounts the face (nominal) amount of the receivable to the current cash
sales price of the goods and services
C. The more clearly determinable of either a or b
D. None of these

7. The concept of time value of money

a. Is irrelevant in financial reporting
b. States that money loses its value over time because of inflation
c. Provides that contractual agreements to receive cash or to pay cash in the future will earn or
interests due to passage of time regardless of whether interests have been agreed upon or
not.
d. Is a pervasive concept which affects only financial reporting but not managerial accounting
 KALINGA STATE UNIVERSITY Doc Ref No: CBEA-TQ-05
COLLEGE OF BUSINESS, Effectivity Date: 12-14-2021
ENTREPRENEURSHIP & ACCOUNTANCY Revision No. 0
TEST QUESTIONS Page No. Page 2 of 12

8. When a note receivable earns compounded interest,

a. The principal is due at maturity but interests are due periodically
b. It means that the note is a long-term asset
c. Both the principal and interest are due only at maturity date
d. Interest income on the note is computed using a very complex formula

9. Which of the following should be recorded in Accounts Receivable?

a. Receivables from officers
b. Receivables from subsidiaries
c. Dividends receivable
d. None of these
10. Which of the following affects most the valuation of an entity’s receivable?
a. The rate of sales growth
b. The type of business that a firm is engaged in
c. The allowance for uncollectible accounts
d. The seasonality of a company’s products
11. The credit balance that arises when a net loss in a purchase commitment is recognized should be
a. Presented as a current liability
b. Subtracted from ending inventory
c. Presented as an appropriation of retained earnings
d. Presented in the income statement
12. When using a perpetual inventory system
I. No purchases account is used.
ll. A cost of goods sold account is used.
lll. Two entries are required to record a sale.

a. I and II only b. II only c. II and III only d. I, II and III

13. Which one of the following inventory costing method lends itself most to manipulation of reported
net income among periods.
a. LIFO perpetual b. FIFO perpetual c. LIFO periodic d. FIFO periodic

14. During periods of arising prices, when the FIFO inventory cost flow method is used, a perpetual
inventory system would
a. Not be permitted
b. Result in a higher ending inventory than a periodic system inventory system
c. Result in the same ending inventory as a periodic system
d. Result in a lower ending inventory than a periodic inventory system

15. 2Generally, which inventory costing method approximates most closely the current cost for each of
the following:
Cost of goods sold Ending inventory
a. LIFO FIFO
b. LIFO LIFO
c. FIFO FIFO
d. FIFO LIFO

16. When an investor’s accounting period ends on a date that does not coincide with an interest receipt
date for bonds held as an investment, the investor must
a. Make an adjusting entry to debit interest receivable and to credit interest revenue for the amount
of interest accrued since the last interest receipt date.
b. Notify the issuer and request that a special payment be made for the appropriate portion of the
interest period.
 KALINGA STATE UNIVERSITY Doc Ref No: CBEA-TQ-05
COLLEGE OF BUSINESS, Effectivity Date: 12-14-2021
ENTREPRENEURSHIP & ACCOUNTANCY Revision No. 0
TEST QUESTIONS Page No. Page 3 of 12

c. Make an adjusting entry to debit interest receivable and to credit interest revenue for the total
amount of interest to be received at the next interest date
d. Do nothing special and ignore the fact that the accounting period does not coincide with the
bond’s interest period.
17. Use of the effective interest method in amortizing bond premiums and discounts results in
a. A greater amount of interest income over the life of the bond issue than what would result from
use of the straight-line method.
b. A varying amount being recorded as interest income from period to period.
c. A variable rate of return on the book value of the investment
d. A smaller amount of interest income over the life of the bond issue that what would result from
the use of the straight line method.
18. All of the following are requirements for disclosures related to financial instruments except
a. Disclosing the fair value and related carrying value of the instruments
b. Distinguishing between financial instruments held or issued for purposes other than trading.
c. Combining or netting the fair value of separate financial instruments.
d. Displaying as a separate classification of other comprehensive income the net gain/loss on
derivative instruments designated in cash flow hedges.
19. Dane, Inc. owns 35% of Marin Corp.. During the calendar year 2001, Marin had earnings of
$300,000 and paid dividends of $30,000. Dane mistakenly recorded these transaction using the fair
value method rather than the equity method of accounting. What effect would this have on the
investment account, net income, and retained earnings, respectively?
a. Understate, overstate, overstate
b. Overstate, understate, understate
c. Overstate, overstate, overstate
d. Understate, understate, understate and understate.
20. How does PFRS 9 define “Liquidity risk”?
a. The risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities
b. The risk that an entity will encounter difficulty in disposing financial asset due to lack of market
liquidity.
c. The risk that an entity will encounter difficulty in meeting cash flow needs due to cash flow
problems.
d. The risk that an entity’s cash inflows will not be sufficient to meet the entity’s cash outflow
21. Which of the following is unlikely to be used in fair value measurement?
a. Quoted price of an identical asset in an active market
b. Quoted price of a similar asset in an active market
c. Quoted price of an identical asset in an inactive market
d. External independent valuation
22. A gain or loss on the initial recognition of biological asset from a change in fair value less a cost of
disposal of a biological asset shall be included in
a. The profile or loss for the period
b. Other comprehensive income
c. A separate revaluation reserve
d. A capital reserve within equity
23. Which of the following information shall be disclosed in relation to biological asset and agriculture
produce?
a. Separate disclosure of the gain or loss relating to biological asset and agriculture produce
b. The aggregate gain or loss arising on the initial recognition of biological asset and
agricultural produce and from the change in fair value less cost of disposal of biological
asset.
c. The total gain or loss from biological asset, agricultural produce, and from changes in fair
value less cost o disposal of biological asset
d. There is no requirement in the standard to disclose separately gain or loss.
 KALINGA STATE UNIVERSITY Doc Ref No: CBEA-TQ-05
COLLEGE OF BUSINESS, Effectivity Date: 12-14-2021
ENTREPRENEURSHIP & ACCOUNTANCY Revision No. 0
TEST QUESTIONS Page No. Page 4 of 12

24. When there is a long aging or maturation process after harvest, the accounting of such products
shall be dealt with
a. PAS, 41, Agriculture
b. PAS 2. Inventories
c. PAS 16, Property Plant and Equipment
d. PAS 40 Investment Property
25. When agricultural produce is harvested, the harvest shall be accounted for by using PAS 2,
Inventories or other applicable PFRSs. For the purpose of that standard, cost at the date of harvest
is deemed to be
a. The fair value less cost of disposal at the point of harvest
b. The historical cost of the harvest
c. The historical cost less accumulated impairment losses
d. Market value
26. If the price of the underlying is greater than the strike price or exercise price, the call option is

a. At the money c. On the money

b. In the money d. Out of the money

27. The amount initially paid by the entity is referred to as

a. Option premium c. Strike price

b. Notional amount d. Intrinsic value

28. Which type of contract is unique in that it protects the owner against unfavorable movement in the
price or rate while allowing the owner to benefit from favorable movement?

a. Interest rate swap c. Futures contract

b. Forward contract d. Option

29. To be highly effective, the actual results of the hedge must be within a range of

a. 100%-150% c. 80%-100%
b. 100%-125% d. 80%-125%

30. Which of the following is not a derivative instrument?

a. Futures contract c. Interest rate swap

b. Credit indexed contract d. Variable annuity contract

31. If owner-occupied is transferred to investment property that is to be carried at fair value, the
difference between the carrying amount of the property and the fair value shall be

a. Included in profit or loss d. Accounted for as a revaluation of

b. Included in retained earnings PPE
c. Included in equity

32. If inventory is transferred to investment property that is to be carried at fair value, the measurement
to fair value is

a. Included in profit or loss d. Accounted for as a revaluation of

b. Included in retained earnings inventory
c. Included in equity

33. When an investment property under construction is completed and to be carried at fair value, the
difference between the carrying amount and fair value shall be

a. Included in profit or loss b. Included in retained earnings

 KALINGA STATE UNIVERSITY Doc Ref No: CBEA-TQ-05
COLLEGE OF BUSINESS, Effectivity Date: 12-14-2021
ENTREPRENEURSHIP & ACCOUNTANCY Revision No. 0
TEST QUESTIONS Page No. Page 5 of 12

c. Included in equity d. Accounted for as a revaluation of

inventory

34. An investment property shall be measured initially at

a. Cost c. Depreciable cost less accumulated

b. Cost less accumulated impairment depreciation
losses d. Fair value less accumulated
impairment losses

35. In case of property held under operating lease and classified as investment property

a. The entity has to account for the investment property under the cost model only.
b. The entity has to account for the investment property under the fair value model only.
c. The entity has the choice between the cost and the fair value model.
d. The entity has to disclose the fair value and can use the cost model only.

36. The infrastructure asset shall be recognized by the concession operator as an intangible asset
when (1) the operator has received a right, not a license to charge users for the public service; (2)
the right to charge for the public service is not an unconditional right because the revenue
receivable is not agreed upon in advane but is dependent on the use of the asset.
a. True, False c. False, False
b. False, True, d. True, True
37. Which of the following method of cost allocation cannot be used for intangible assets?
a. Effective interest method c. Revenue method
b. Declining method d. Unit of production
38. Which of the following confers exclusive right to conduct business in particular territory?
a. Franchise c. Patent
b. Trademark d. Copyright
39. Which of the following costs can be capitalized?
a. Drilling cost for oil wells
b. Public relations costs to develop goodwill
c. Research and development
d. Internally developed brands
40. Which of the following disclosures is not required by the standard for intangible assets
a. Fair value of similar intangible assets use by its competitor?
b. Reconciliation of carrying amount at the beginning and at the end of the year
c. Contractual commitment for the acquisition of intangible assets
d. Useful lives of the intangible assets
41. Notes may be issued
a. When assets are purchased
b. To creditor’s to temporarily satisfy an account payable credited earlier
c. When borrowing money
d. All of the above
42. The maturity value of an interest bearing note payable is the
a. Face value plus the interest c. Interest
b. Face value minus the interest d. Face value
43. As interest is recorded on an interest-bearing note, the interest expense account is
a. Decreased; the interest payable account is increased
b. Increased; the interest payable account is increased
c. Increased; the notes payable account is decreased
d. Increased; the notes payable account is increased
44. Which of the following is a financial liability?
 KALINGA STATE UNIVERSITY Doc Ref No: CBEA-TQ-05
COLLEGE OF BUSINESS, Effectivity Date: 12-14-2021
ENTREPRENEURSHIP & ACCOUNTANCY Revision No. 0
TEST QUESTIONS Page No. Page 6 of 12

a. Deferred revenue d. An obligation to deliver own shares

b. Warranty obligation worth a fixed amount of cash
c. Construction obligation
45. PFRS 9 provides that after initial recognition, an entity shall measure a financial liability. S1: at
amortized cost, using the effective interest method. S2: Fair Value to be presented at statement of
comprehensive income.
a. True, true
b. False, false
c. True, false
d. False, true
46. Gain contingencies are usually recognized on the income statement of the period when
a. Realized
b. Occurrence is reasonably possible and the amount can be reasonably estimated
c. Occurrence is probable and the and the amount can be reasonably estimated
d. The amount can be reasonably estimated
47. A liability of uncertain timing or amount is described as
a. Provision
b. Obligating event
c. Accrual
d. Contingent liability
48. A provision is distinguished from other liabilities
a. On the basis of its recognition
b. On note disclosures only
c. On the basis of the uncertainty of amount or timing
d. All of these
49. An example of an item which is not a liability
a. Dividends payable in stock
b. Advances from customers on contracts
c. Accrued estimated warranty cost
d. The portion of long-term debt within one year
50. A restructuring is
a. Sale or termination of a line of business
b. Closure of business location
c. Changes in management structure
d. Fundamental reorganization of a company
e. All of the above
51. Restructuring provision does not include which of the following?
a. Retraining or relocating continuing staff
b. Marketing costs
c. Investment in new systems and or distribution networks
d. All of thes
52. Contingent liabilities are a. not liabilities at the present b. may or may not become liabilities in the
future
a. No, Yes
b. Yes, No
c. No, No
d. Yes, Yes
53. An expropriation of assets which is imminent and for which the amount of a loss can be reasonably
estimated should be a. accrued; b. disclosed
a. Yes, No
b. No, Yes
c. Yes, Yes
d. No, No
54. When measuring a provision, an entity uses
 KALINGA STATE UNIVERSITY Doc Ref No: CBEA-TQ-05
COLLEGE OF BUSINESS, Effectivity Date: 12-14-2021
ENTREPRENEURSHIP & ACCOUNTANCY Revision No. 0
TEST QUESTIONS Page No. Page 7 of 12

a. Best estimate
b. Expected value
c. Mid-point
d. Any of these, depending on the case
55. A present obligation which would possibly require an outflow when settled is
a. Accrued
b. Disclosed only
c. Accrued and disclosed
d. Ignored
56. Which of the following is a characteristic of a current liability but not a noncurrent liability?
a. Unavoidable obligation
b. Present obligation that entails settlement by probable future transfer of cash, goods or services.
c. Settlement is expected within the normal operating cycle or within 12 months, whichever is
longer.
d. The obligating event creating the liability has already occurred.
57. Liabilities are
a. Any account with credit balances
b. Deferred credits
c. Obligation to transfer ownership
d. Present obligations arising from past events and result in outflow of resources
58. Bonds that mature on a single date are called
a. Term bonds
b. Serial bonds
c. Debenture bonds
d. Callable bonds
59. Bonds issued with scheduled maturities at various dates are called
a. Convertible bonds
b. Term bonds
c. Serial bonds
d. Callable bonds
60. Costs incurred in connection with the issuance of ten – year bonds which sold at a slight premium
should be
a. Charged to retained earnings when the bonds are issued
b. Expensed in the year in which incurred
c. Capitalized as organization cost
d. Reported as a deduction from bonds payable and amortized over a ten – year period.
61. Unamortized debt discount should be reported as
a. Direct deduction from the face of the debt
b. Direct deduction from the present value of the debt
c. Deferred charge
d. Part of the issue costs
62. The issuer of a 10 – year bonds sold at par three years ago interest payable on May 1 and
November 1 each year, shall be reported at year – end
a. Liability for accrued interest
b. Addition to bonds payable
c. Increase in deferred charges
d. Contingent liability
63. When the interest payment dates of bonds are May 1 and November 1, and a bond issue is sold on
June 1, the amount of cash received by the issuer will be
a. Decreased by the accrued interest from June 1 to November 1
b. Decreased by the accrued interest from May 1 to June 1
c. Decreased by accrued interest from June 1 to November 1
d. Increased by the accrued interest from May 1 to June 1
 KALINGA STATE UNIVERSITY Doc Ref No: CBEA-TQ-05
COLLEGE OF BUSINESS, Effectivity Date: 12-14-2021
ENTREPRENEURSHIP & ACCOUNTANCY Revision No. 0
TEST QUESTIONS Page No. Page 8 of 12

64. A bond issue on June 1 has interest payment dates of April 1 and October 1. Bond interest expense
for the current year ended December 31 is for a period of

a. 3 months c. 6 months
b. 4 months d. 7 months

65. How would the amortization of premium on bonds payable affect of each of the following?

Carrying amount of bond Net Income

a. Increase decrease
b. Increase increase
c. Decrease decrease
d. Decrease increase
66. These are benefits (other than termination benefits) which are payable after the completion of
employment.

a. Short-term c. Share-based
b. Other long-term d. Post-employment

67. Post-employment benefit plans may be

a. Defined contribution plan c. State plan

b. Defined benefit plan d. A or b

68. It is a type of retirement plan where the benefit to be received by the employee is dependent on the
contributions made to the plan and on the investment performance of the plan. The risk that the
benefits to be received may be insufficient is retained by the employee.

a. Defined contribution plan c. Leche plan

b. Defined benefit plan d. A or b

69. It is a type of retirement plan where the employer assured a definite amount of benefit to be
received by the employee. The risk that funds needed to pay the agreed benefits may be insufficient
is retained by the employer.

a. Defined contribution plan c. Plan vs. zombies

b. Defined benefit plan d. A or b

70. State plans are

a. Accounted for as defined contribution plan
b. Accounted for as defined benefit plan
c. Accounted for the same way as multi-employer plans
d. Accounted for only the COA
71. Under the defined contribution plan, the retirement benefit expense is
a. Equal to an actuarially determined amount
b. Equal to the agreed periodic contribution to the fund
c. Equal to the contribution made during the period
d. Zero, if no employee retired during the period
72. Which accounting standard covers post-employment plans other than termination benefits

a. PAS 19 c. PAS 17
b. PAS 29 d. PAS 12

73. Which accounting standard covers termination benefits

 KALINGA STATE UNIVERSITY Doc Ref No: CBEA-TQ-05
COLLEGE OF BUSINESS, Effectivity Date: 12-14-2021
ENTREPRENEURSHIP & ACCOUNTANCY Revision No. 0
TEST QUESTIONS Page No. Page 9 of 12

a. PAS 25 c. PAS 16
b. PAS 15 d. PAS 26

74. What is the title of the answer in 7?

a. Employee Post-employment
b. Employment Benefits
c. Employee Benefits
d. Short and Long-term Employee Benefits
75. What is the title of the answer in 8?
a. Accounting for Retirement Benefit Plans
b. Accounting of Retirement Benefit Pans
c. Accounting and Reporting by Retirement Benefit Plans
d. Accounting of Benefits of Retiring Employees

76. If the carrying amount of an asset exceeds its tax base, the difference is a

a. Deductible temporary difference c. Deferred tax asset

b. Taxable temporary difference d. Deferred tax liability

77. This causes the profit determined under PFRSs to be greater than the taxable profit determined
under the tax laws.

a. Deductible temporary difference c. Deferred tax asset

b. Taxable temporary difference d. Deferred tax liability

78. This causes the profit determined under PFRSs to be lesser than the taxable profit determined
under the tax laws.

a. Deductible temporary difference c. Deferred tax asset

b. Taxable temporary difference d. Deferred tax liability

79. Taxable temporary difference multiplied by the tax rate equals

a. Income tax expense c. Deferred tax asset

b. Current tax expense d. Deferred tax liability

80. Deductible temporary difference multiplied by the tax rate equals

a. Income tax expense c. Deferred tax asset

b. Current tax expense d. Deferred tax liability

81. It is the sum of the net changes in deferred tax liabilities and deferred tax assets during the period
a. Income tax expense (benefit)
b. Current tax expense
c. Income taxes payable
d. Deferred tax expense (benefit)
82. If the increase in deferred tax liability exceeds the increase in deferred tax asset during the period,
there is

a. Income tax expense (benefit) c. Deferred tax benefit

b. Current tax expense d. Deferred tax expense
 KALINGA STATE UNIVERSITY Doc Ref No: CBEA-TQ-05
COLLEGE OF BUSINESS, Effectivity Date: 12-14-2021
ENTREPRENEURSHIP & ACCOUNTANCY Revision No. 0
TEST QUESTIONS Page No. Page 10 of 12

83. If the increase in deferred tax asset exceeds the increase in deferred tax liability during the period,
there is

a. Income tax expense (benefit) c. Deferred tax benefit

b. Current tax expense d. Deferred tax expense

84. If the current tax expense is greater than the income tax expense during the period, there must be

a. Deferred tax benefit c. Income tax payable

b. Deferred tax expense d. Prepaid income tax

85. If the current tax expense is lesser than the income tax expense during the period, there must be

a. Deferred tax benefit

b. Deferred tax expense
c. Income tax payable
d. Prepaid income tax
 KALINGA STATE UNIVERSITY Doc. Ref. No: CBEA-TQ-05
COLLEGE OF BUSINESS, ENTREPRENEURSHIP & Effectivity Date: 3/09/2020
ACCOUNTANCY Revision No. 1.0
TEST QUESTIONS Page No. Page 11 of 12

86. The cost of demolishing an old building to make room for the construction of a new building should be
a. Expensed immediately
b. Charged to the land
c. Charged to the new building
d. Allocated between the land and the building
87. The carrying amount of an existing old building demolished to make for the construction of a new building
should be
a. Accounted for as a loss
b. Capitalized as cost of the new building
c. Charged to the land
d. Charged to the new building if accounted for as inventory
88. Government grant shall be recognized when there is a reasonable assurance that
a. The entity will comply with the conditions of the grant
b. The grant will be received
c. The entity will comply with the conditions of the grant and the grant will be received
d. The grant must have been received.
89. Grant in recognition of specific costs is recognized as income
a. Over the same period as the relevant expense on a systematic and rational basis
b. Immediately
c. Over 5 years using straight line method
d. Over 5 years using SYM
90. Grant related to depreciable asset is usually recognized as income
a. Immediately
b. Over the useful life of the asset using straight line
c. Over the useful life of the asset using SYM
d. Over the useful life of the asset and in proportion to the depreciation of the asset.
91. A grant that becomes receivable as compensation for losses already incurred or for the purpose of giving
immediate financial support should be recognized as income
a. When received
b. Of the period in which it becomes receivable
c. Over 5 years using straight line
d. Over 10 years using straight line
92. Borrowing costs are defined as
a. Interest expense calculated using effective interest method
b. Finance charges in respect of finance leases
c. Exchange differences arising from foreign currency borrowings to the extent that they are regarded
as an adjustment to interest costs
d. Interest and other costs that an entity incurs with borrowing of funds
93. Assets that qualify for interest capitalization include
a. Assets under construction for entity’s own use.
b. Assets that are ready for their intended use.
c. Assets that are not currently being used because of excess capacity
d. All of these assets qualify for interest capitalization
94. Which of the following is not a condition that must be satisfied before interest capitalization can begin on a
qualifying asset
a. Interest cost is being incurred
b. Expenditures for the assets have been made
c. The interest rate is equal to or greater that the entity’s cost of capital
d. Activities that are necessary to get the asset ready for the intended use in progress.
95. An impairment loss is the amount by which
a. The carrying amount of an exceeds recoverable amount
b. The carrying amount of an exceeds value in use
c. The carrying amount of an asset exceeds fair value less cost of disposal
d. The recoverable amount exceeds carrying amount
96. The recoverable amount of an asset or cash generating unit is the
a. Fair value less cost of disposal
b. Value in use
c. Higher between a and b
 KALINGA STATE UNIVERSITY Doc. Ref. No: CBEA-TQ-05
COLLEGE OF BUSINESS, ENTREPRENEURSHIP & Effectivity Date: 3/09/2020
ACCOUNTANCY Revision No. 1.0
TEST QUESTIONS Page No. Page 12 of 12

d. Lower between a and b

97. Treasury shares are accountable for at
a. Cost
b. Par value
c. Market value
d. Fair value
98. Share dividends payable is included in the statement of financial position
a. As a current liability
b. As a noncurrent liability
c. As an adjunct account to share capital
d. As a contra-account to share capital
99. Which of the following may not cause a change in total shareholder’s equity?
a. Small dividends
b. Share splits
c. Recapitalization
d. Large dividends
e. None of these
100. According to PFRSs, the date of declaration of a dividend is
a. The date the dividends are declared by management
b. The date the dividends are declared by management is approved by a relevant authority
c. The earlier of a and b
d. A or B

No one and nothing can defeat a person who reads, even exams.


Prepared by: Checked and Approved by:

JAYMEE A. OS-AG, CPA,MBA RUTH ANN MARIE A. AQUINO, MPA

Subject-in-charge/BS-Accountancy Chairman CBEA Dean