ACCTG ELEC O3

MIDTERM EXAMINATION
(with Rubric)
1ST SEMESTER, 2022-2023

NAME: LLAGUNO, GABRIEL C. BSA III, BLOCK B

Instructions:

1. Attached is the rubric as your guide in the preparation of your output. You may select
per topic only those that are applicable to you as an accountancy learner . Please
include the rubric with summary of points sheet in the submission of hardcopy (see
below).
2. Submission is within Oct 13-14 in softcopy in my email address:
mirabuenocristina@gmail.com to save space in the google drive. The file name should
include the year&block,surname, exam,semester,academic year.
Example: 3A ABACHE MT 1ST 22-23
3. Submission in hardcopy at DOA office within office hours (Oct 13-14 @ 8am-5pm) by the
class representative, compiled alphabetically, with list of names on top of the pile,
certified/signed by class representative.
4. I may not be around at time of submission at DOA, I will leave a big, plastic envelope at
my table. Please place the compilation with list at the plastic envelope. Message me
when done.
5. Thank you and good luck to all.
 Week 1: GAD on Violence Against Women & Children
(The promotion of the use of non-lethal weapons and self-defense techniques)

An Italian artist has created a campaign featuring the battered faces of high-profile women to
highlight the issue of violence against women.

When the media portrays victims of violence against women, we can sense that most of

them do not have the ability to defend themselves. ¹ They are also reluctant to report such

cases out of fear or thinking that the ones who help them is ineffective. ² That is why my

proposal is that women should take matters in their own hands in case of violence and abuse. ³

For example, learning martial arts is a great way to defend oneself from potential
attackers at any time. 4 If they do not have the power to do so and want something more
practical, women may also resort to have a non-lethal weapon at their disposal. 5 The use of
6
batons, pepper sprays, and tazers can be effective with proper use. Although efforts were
made to protect women from violence and abuse by implementation and strengthening of
laws, there is nothing wrong with defending yourself and it will ensure your own safety and
around you. 7
Ways of defending yourself when the violence occurred: The left image shows the technique to hit the
vital parts of the attacker while the right image shows a woman pointing a pepper spray to someone.

Week 2: The Elements of Teaching & Learning

(Gardner’s Multiple Intelligence Theory: Existential Intelligence)

In this week’s activity, one must determine what kind of intelligence an individual

possesses based on set of questions given. ¹ In my assessment, I identify my dominant

intelligence as existential.2 Existential intelligence is the ninth type of intelligence suggested as

an addition to Gardner's original theory.3 According to Gardner’s, it is described as an ability to

delve into deeper questions about life and existence. 4 I admit that I’m always lost in the

moment because of I always think about peculiar things. 5 That and other things that relate to

human existence is what I long for.6

 Although I am categorized with such intelligence, it doesn’t meet the appropriate

criteria to my course in college which is Accountancy. 7 Logical-Mathematical Intelligence is

more inclined to my course because accounting requires the skill to work effectively with

numbers.8 But, according to the majority of my blockmates, they consider themselves as

existential intelligent.9 I think this kind of evaluation also benefit the professors themselves
because they’ll be able to identify the students’ learning capabilities to match with their style of

teaching.10 In my assessment, this theory applies to everyone that studies and teaches in

educational institutions.11 I also consider other intelligence next to the dominant intelligence
(both secondary and tertiary intelligence) because we can’t eliminate those factors that make

up an individual’s capability to learn.12

Gardner’s original Multiple Intelligence Theory

1. As you can see, the existential intelligence doesn’t exist in Gardner’s original Multiple
Intelligence Theory.
2. I think it is a necessary addition because the stimulation of the mind is the earliest basis of
what intelligence is.
 Week 3: Principles and Laws of Learning
(Using BUCBEM as basis of Principle of Learning in Public Schools)

The integration of our university and the learning material used in this week’s discussion

are necessary for the purpose of everyone’s understanding. 1 Since I am focusing about what’s
applicable on accounting’s overall nature with its specialized institution and environment, I

think that we can relate in on the selected items in the principles of learning. 2 One principle
that is practiced most of the time is “Students need to continue to view learning as an

integrated whole”.3 In accounting, we students must first visualize situations that happen

frequently in real life to learn and understand the whole concept of it. 4 For example, our
accounting professors always tasked us to take a point of view of different people such as

becoming a/an investor, manager, employee, and accountant. 5 This is necessary for
identifying what accounting treatment should we use, analyze what really is the problem in that

scenario, and other things that we are taught in those accounting subjects.6

Another principle of learning that is also practiced in BUCBEM is “Learners must see

themselves as capable and successful”.7 Although me and my other batchmates rarely feel the

“success” part in our course, I believe that failure is still a part of our growth and learning. 8 I’ll
admit that as I stay longer in this course, my current realization about accounting is that it is

harsh, punishing, and takes a whole lot of effort do well. 9 That is why our professors provide us

challenges first hand to be ready in this grueling journey we chose to fulfil. 10 In order to prove

our capabilities and claim success, we are pushed to our limits and urged to take chances. 11
 The reason behind the university’s and other public schools’ relying on these principles

was they must deliver the most excellent quality of learning they can offer to the students. 12
Due to the schools’ nature of being supported by government’s fund, they are expected to give

their best education as possible with the students benefitting from it. 13 In other words, those

students are the return that is expected by the government with those funds. 14 In the case with
our department, it is set into a higher standards compared to other branches of the university

because the course I am taking is also set to the highest of professional standards. 15 It may be
difficult to guarantee and achieve learning this way, I believe that it is for the best for me, the

students, the teachers, the learning institution itself. 16

Bicol University College of Business, Economics and Management Building and its logo.
 Weeks 4-5 - Management of Instruction
(Application of Bloom’s Taxonomy in Accountancy Course)

When teachers are assigned in their own subjects, they must propose and revised their

own syllabus and course guide.1 In our case, the accounting subjects that we take have multiple

layers of specific learning outcomes. 2 This is also related to the exchange of learning between a

teacher and a student because it covers both of their perspectives. 3 With the help of syllabus,
course guides and other ways to organize their plans of teaching, they also improve their

management of instruction.4

Bloom’s Taxonomy was developed to provide a common language for teachers to

discuss and exchange learning and assessment methods. 5 It can be used by teachers as a

reference both to assess every student’s learning capability and formulate learning objectives. 6
Among its three domains of educational objectives: cognitive, affective, and psychomotor, the

cognitive domain is the most heavily applied within the field of accountancy. 7 It also has six
different levels of learning which are remember, understand, apply, analyze, evaluate, and

create.8
1. In my assessment, I think all of them can relate to the accountancy course.
2. In fact, this is the actual process of learn accounting subjects.
3. From mastering its concepts, to applying them to solve problems.
 Weeks 6-8 Teaching Approaches & Methods
(Discussion of appropriate accounting subjects that apply in “Teaching
paradigms, approaches and methods” diagram)

In this diagram derived from the week eight’s learning material “Teaching methodology
in accounting education”, I am going to classify what accounting subjects are applicable in this
diagram along with the teaching methods of the professors themselves. 1 We all know that
direct instruction is a standard teaching/learning method used in every subject in existence. 2
But as time progresses, new methods are tested and practiced both the student and the
teacher for the purpose of learning.3 As for the subjects that are applicable to this diagram, I
think some of the active learning methods are suitable in this course.4 Some of the notable
subjects are Income Taxation and Auditing because they are the subjected to most frequent
changes or they project many possible scenarios that cannot be remedied by a simple lecture. 5
In actuality, all subjects can be taught by these new methods, but I only included the concept-
dense subjects for the reason that they contain more concepts than the others. 6 We can
frequently see “case studies”, “problem-based” (doesn’t necessarily involve numbers), and
other methods in my mentioned subjects.7
 As a student, I am already used to traditional methods of teaching. 8 Since pre-school
until now, I would still prefer lecturing and other passive learning methods because I contented
with the concept that the teacher-centric approach where it is assumed that the teacher is
always right and the best.9 I am not saying that I dislike active learning methods and other new
methods of teaching and learning.10 In fact, I welcome all of these changes and I also adapt to it
because it is necessary for the needs of the students to learn (student-centric approach).11
Understanding both parties for the sake of learning is what I aim for and I also understand how
difficult to teach, especially in accounting where you should also provide the needs of your
students and at the same time follow the rules of the institution itself. 12

In our one particular accounting subject, we use Socratic Method of teaching for us to fully
understand the depth of each lessons.
References:
Gardner’s Theory of Multiple Intelligences. (2022, September 6). Verywell Mind. Retrieved
October 12, 2022, from https://www.verywellmind.com/gardners-theory-of-multiple-
intelligences-2795161
Bloom’s Taxonomy. (n.d.). Retrieved October 13, 2022, from https://fctl.ucf.edu/teaching-
resources/course-design/blooms-taxonomy/
[PDF] USING BLOOM`S TAXONOMY TO PROMOTE HIGHER LEVEL - Free Download
PDF. (n.d.). Retrieved October 13, 2022, from https://hugepdf.com/download/using-
blooms-taxonomy-to-promote-higher-level_pdf
MIDTERM EXAMINATION
RUBRIC IN ACCTG ELEC 03
First Semester, AY 2022-2023
(Adapted with modifications from Essay Writing Rubric @https://www.learn4yourlife.com/rubric-for-essay.html)
10 9 8 7 6
I.Paper submitted Submitted on One (1) day Two (2) days Three (3) days Five (5) or
on time time - October late. late. late. more days
13-14, 2022 late.
II.Purpose of the Excellent Very Good Good Fair Lack of
write-up: understanding understanding understanding understanding understanding
Integration of W1- of the purpose of the purpose of the purpose of the purpose of the purpose.
W8 topics in PMTA Complete topics Integrated 7 Integrated 6 Integrated 5 No integration
to Essay with integrated - topics topics topics of Week 1-8
images: 8 topics topics
W1-GAD on VAW &
Children
W2 - The Elements
of Teaching
W3- Principles of
Learning
W4-5 -
Management of
Instruction
W6-8 Teaching
Approaches &
Methods. The focus
is on the relevance
of the topics in
learning accounting.
You may select per
topic those that are
applicable to you as
an accountancy
learner.
III.Original Ideas Interesting Communicates Basic Ideas are No thought
content/images information Information is below the given to the
with a fresh well in conveyed in expected level content.
perspective. words/images words/images in
words/images
IV.Words are clear, Sentences flow It is easy to Occasional A number of Many
not awkward. together well understand the awkward awkward sentences are
sentences and sentences sentences. hard to
meaning understand
V.Instructions are All instructions With one (1) With two (2) With three (3) No thought
followed: followed. missed missed or more given to the
1.Use of Image(s ) instruction. instructions. missed instructions.
with captions on instructions.
 the specific topic it
belongs
2.Narrative with
numbered
sentences
3. The output has
an overall title
4. First person
perspective is used
and the discussion
is accounting-
related in the
application of
knowledge.
Total points 50 45 40 35 30
Equivalent Grade 1.0 1.5 2.0 3.0 4.0

50-1.0 45-1.5 40-2.0 35 -3.0 30 -4.0

49-1.1 44-1.6 39-2.2 34-3.2
48-1.2 43-1.7 38-2.4 33-3.4
47-1.3 42-1.8 37-2.6 32-3.6
46-1.4 41-1.9 36-2.8 31-3.8

Name: Llaguno, Gabriel C.

BSA III, BLOCK B

Summary of Points:
Criteria POINTS
I.

II.

III.

IV

V.

TOTAL