We are i-Link, we are

i-Link CST,Inc. our student’s experience

College of Business and Accounting Education
Bachelor of Science in Accountancy

TABLE OF SPECIFICATIONS (TOS)

Course: FINANCIAL ACCOUNTING AND REPORTING

Exam: FIRST PREBOARD
AY: 2022-2023

Total Items: 70
Distribution
Cognitive Assessment % Item
Topic Specific Learning Outcome Points Items
Process Task Weight Number
Conceptual Recall the conceptual framework, 2, 3, 5, 6,
Framework, Multiple
accounting process, and presentation Rem 11% 8 8 7, 9, 10,
Accounting Choice
of financial statements. 11
Process, and
Presentation Apply concepts in the preparation of Multiple 8, 12, 13,
App 6% 4 4
of FS financial statements. Choice 14,
Development
of Financial
Reporting Recall the development of the
Framework,
financial reporting framework,
Standard- Multiple
standard-setting bodies, and Rem 3% 2 2 1, 4
setting bodies, Choice
and regulation regulation of the Accountancy
of the profession.
Accountancy
profession
Recall accounting concepts on Cash,
15-17,
Financial Assets at fair value through
21-23,
profit or loss, Financial Assets at fair
Multiple 25-26,
value through other comprehensive Rem 20% 14 14
Choice 29-31,
income, and Financial Assets at
Cash and 33, 38,
amortized cost.
other financial 41
assets
Apply accounting concepts on Cash, 18-20,
Financial Assets at Profit or Loss, 24, 27-
Multiple
Financial Assets at Other App 20% 14 14 28, 32,
Choice
Comprehensive Income, and Financial 34-37,
Assets at Amortized Cost. 39-40, 42
Recall the accounting concepts on
Multiple
Inventories Rem 6% 4 4 43-46
Choice
Apply accounting concepts to
Multiple
Inventories App 14% 10 10 47-56
Choice
Non-financial
Recall the accounting concepts on
assets
Property, Plant, and Equipment. Multiple
Rem 9% 6 6 57-62
Choice

Apply accounting concepts on

Multiple
Property, Plant, and Equipment. App 11% 8 8 63-70
Choice

ANTHONY UY,CPA
Senior Faculty

1st Cycle AY2022-2023 Pre-review

Table of Specification
1st Preboard Examination - FAR Page 1