Republic of the Philippines

Cagayan State University

COLLEGE OF BUSINESS, ENTREPRENEURSHIP & ACCOUNTANCY
Andrews Campus, Caritan, Tuguegarao City
First Semester, School Year 2022-2023
Subject: Financial Accounting and Reporting
Screening Examination

TABLE OF SPECIFICATIONS
 Content Weight LEVELS of EDUCATIONAL OBJECTIVE No. of Item Location
items
Remembering Understanding Applying Analyzing Evaluating Creating

Introduction to Accounting 5% 1 1 1 1 4 Items 1-4 Theories

Accounting Concepts and 5% 1 1 1 1 4 Items 5-8 Theories

Principles
Accounting Equation 7% 1 2 2 5 Items 9-13 (4 Problem Solving, 1
Theory
Types of Major Accounts 6% 1 1 2 4 Items 14-17 (2 Problem Solving,
2 Theories
Books of Accounts and the 7% 1 2 2 5 Items 18-22 (4 Problem Solving,
Double-entry System 1 Theory
Business Transactions and 9% 1 2 3 6 Items 23-28 (5 Problem Solving,
their Analysis 1 Theory
Posting and Preparation of 9% 1 2 3 6 Items 29-34 (5 Problem Solving,
Trial Balance 1 Theory
Adjusting 7% 1 2 2 5 Items 35-39 (4 Problem Solving,
1 Theory
Accounting Cycle of a 9% 1 2 3 6 Items 40-45 (5 Problem Solving,
Service Business 1 Theory
Accounting Cycle of a 7% 1 2 2 5 Items 46-50 (3 Problem Solving,
Merchandising Business 2 Theories
Partnership Formation 6% 1 1 2 4 Items 51-54 (2 Problem Solving,
2 Theories
Partnership Operations 6% 1 1 2 4 Items 55-58 (2 Problem Solving,
2 Theories
Partnership Dissolution 6% 1 1 2 4 Items 59-62 (2 Problem Solving,
2 Theories
Partnership Liquidation 6% 1 1 2 4 Items 63-66 (2 Problem Solving,
2 Theories
Accounting for Corporations 2.5% 2 2 Items 67-68 (2 Theories

Accounting for Dividends 2.5% 2 2 Items 69-70 (2 Theories

Total 100% 6 14 21 29 70
Prepared by: Reviewed by: Noted by:

RACHELLE ANNE T. DELA ROSA-GUINUCUD, CPA, MBA VICTOR P. MANGOMA, CPA, MBA ATTY. CORNELIO A. ADDUN, CIA, CPA, MBA
Subject Professor Department Chair College Dean