TABLE OF SPECIFICATIONS

FINAL DEPARTMENTAL EXAM

1TAY2324
Subject: Law on Obligations and Contracts (BALOBCOX)

Number of Items
Topic
Theories Problems Total
MIDTERM
Introduction to Law 1 1
General Provisions – Obligation 6 3 9
Nature and Effects 3 2 5
Kinds of Obligations 4 7 11
Extinguishment (Payment) 2 3 5
FINALS
Extinguishment (Remaining) 4 4 8
General Provisions – Contracts 10 4 14
Essential Elements 5 2 7
Forms, Reformation, and
3 3 6
Interpretation
Defective Contracts 7 7 14
TOTAL 45 35 80

Subject: Intermediate Accounting 2 (BAIACC2X)

Number of Items
Topic
Theories Problems Total
MIDTERM
Financial Liabilities 3 7 10
Non-financial Liabilities 2 3 5
Shareholder’s Equity 3 6 9
FINALS
Share-based Compensation 2 6 8
Leases 4 6 10
Income Taxes 4 10 14
Employee Benefits 4 10 14
TOTAL 22 48 70

Subject: Cost Accounting (BACOSTMX)

Number of Items
Topic
Theories Problems Total
MIDTERM
Cost Accounting Fundamentals 3 1 4
Cost Behavior 2 3 5
Job Order Costing 2 5 7
Process Costing 3 6 9
FINALS
Service Cost Allocation 2 3 5
Joint and by products 4 5 9
Just-in-time and Backflush Costing 2 3 5
Activity-based Costing 2 3 5
Standard Costing and Variance
5 6 11
Analysis
TOTAL 25 35 60