TEST BLUEPRINT

Program:
BACHELOR
OF SCIENCE
IN
ACCOUNTANC
Y Subject Code: ACC 111 Lead Dean/PH CLYDE GAMOLO / A.J. CABELTES GUINSOD
Subject Title: Accounting for Government and
Year Level: 4th Non-Profit Organization Lead School: PHINMA COC
Bloom's Level / Cognitive Complexity
COURSE-LEVEL
OBJECTIVES
TOPIC/LESSON MODULE NO. Easy Medium Difficult
Item No.
Remembering Understanding Applying Analyzing Evaluating Creating

1 0 1 0 0 0 0 1
Explain the
2 accounting
0 0 1 0 0 0 2
3 policies, 0 1 0 0 0 0 3
Overview of
4 guidelines and 0 0 1 0 0 0 4
Government 2
5 procedures Accounting 0 0 1 0 0 0 5
6 followed in
0 1 0 0 0 0 6
government
7 accounting. 0 1 0 0 0 0 7
8 0 1 0 0 0 0 8
9 1 0 0 0 0 0 9
10 Discuss how
0 1 0 0 0 0 10
11 budget are 0 0 1 0 0 0 11
12 calculated, The Budget 0 0 0 1 0 0 12
3
13 executed, Process 1 0 0 0 0 0 13
14 monitored and 0 1 0 0 0 0 14
reported.
15 0 0 1 0 0 0 15
16 0 0 0 0 1 0 16
17 Identify the 1 0 0 0 0 0 17
18 accounting 0 0 1 0 0 0 18
books,
19 registries, 0 0 1 0 0 0 19
20 records, forms 0 0 0 0 1 0 20
The
21 and reports 0 0 0 0 1 0 21
Government 4,6
22 used, Accounting 0 0 1 0 0 0 22
prepared and
23 0 0 0 0 0 1 23
maintained in
24 every 0 1 0 0 0 0 24
25 government 0 0 1 0 0 0 25
26 agency. 0 0 1 0 0 0 26
Explain and
27 apply the 0 1 0 0 0 0 27
28 accounting 0 0 0 1 0 0 28
29 policies, 0 0 0 0 1 0 29
guidelines and
30 Revenues and 0 0 1 0 0 0 30
procedures Other Receipts
7
31 followed in 0 0 1 0 0 0 31
32 government 0 1 0 0 0 0 32
33 accounting for 0 0 1 0 0 0 33
34 revenues and 0 0 1 0 0 0 34
other
Explainreceipts
and
35 0 0 0 0 1 0 35
apply the
36 accounting 0 0 0 0 0 1 36
37 policies, 0 0 1 0 0 0 37
38 guidelines and 0 0 0 1 0 0 38
Disbursements 8
39 procedures 0 0 1 0 0 0 39
40 followed in
Explain and 0 0 1 0 0 0 40
government
41 apply thefor
accounting 0 1 0 0 0 0 41
42 accounting
disbursements 0 0 1 0 0 0 42
43 policies, 0 0 0 0 1 0 43
guidelines and
44 Financial 0 0 0 0 1 0 44
procedures
Explain and Assets
10,11
45 followed 1 0 0 0 0 0 45
apply thein
46 government
accounting 0 0 0 0 1 0 46
47 accounting
policies, for 0 0 0 0 1 0 47
48 financialand
guidelines 0 1 0 0 0 0 48
assets
Explain and Inventories 12
49 procedures 0 0 1 0 0 0 49
apply thein
followed
50 accounting 0 0 0 0 1 0 50
government
51 policies, for
accounting 0 1 0 0 0 0 51
52 guidelines and
inventories
Explain and 0 0 0 0 1 0 52
Agriculture 14
53 procedures
apply the 1 0 0 0 0 0 53
54 followed in
accounting 0 0 0 0 1 0 54
government
policies,
55 accounting for 0 1 0 0 0 0 55
guidelines and
56 agriculture
Explain and Investment 0 0 0 1 0 0 56
procedures Property
15
57 apply thein
followed 0 0 0 0 1 0 57
58 accounting
government 0 0 1 0 0 0 58
59 policies, for
accounting 1 0 0 0 0 0 59
guidelines
investment and
60 Explain and Property, Plant, 0 0 0 0 0 1 60
procedures
property. and Equipment
16
61 apply thein
followed 0 0 0 0 1 0 61
62 accounting
government 0 0 1 0 0 0 62
63 policies, for
accounting 0 1 0 0 0 0 63
guidelines and
property, plant Intangible
procedures
& equipment. Assets
18
followed in
government
accounting for
intangible
assets
 Explain and
apply the
accounting
policies,
guidelines and
64 Intangible 0 0 1 0 0 0 64
procedures
Explain and Assets
18
65 followed 0 0 0 0 1 0 65
apply thein
66 government
accounting 0 0 0 0 1 0 66
67 accounting
policies, for 0 0 1 0 0 0 67
68 intangible
guidelines and 0 0 0 0 1 0 68
assets
Explain and Liabilities 19
69 procedures 0 1 0 0 0 0 69
apply thein
followed
70 accounting 0 1 0 0 0 0 70
government
71 policies, for
accounting 0 0 1 0 0 0 71
72 guidelines
liabilitiesand 0 0 0 0 1 0 72
Leases 20
73 procedures 0 0 1 0 0 0 73
74 followed in
0 1 0 0 0 0 74
government
75 accounting for 0 0 0 0 1 0 75
76 leases. 0 0 0 0 1 0 76
77 0 0 1 0 0 0 77
78 Prepared 0 0 1 0 0 0 78
financial
79 Financial 0 1 0 0 0 0 79
statements for Statements
22,23
80 government 0 1 0 0 0 0 80
81 entities. 0 0 0 0 0 1 81
82 Explain and 0 0 0 0 1 0 82
83 apply the 0 0 0 0 1 0 83
84 accounting 0 0 0 0 1 0 84
policies,
85 guidelines and 0 1 0 0 0 0 85
86 procedures 0 0 1 0 0 0 86
87 followed in Miscellaneous 0 0 1 0 0 0 87
24
88 government Topics 0 0 0 1 0 0 88
89 accounting for
0 0 1 0 0 0 89
interest in joint
90 venture and 0 0 0 0 1 0 90
91 foreign 0 0 1 0 0 0 91
92 exchange 0 1 0 0 0 0 92
Prepare
rates
93 financial 0 0 1 0 0 0 93
94 statements 0 0 0 1 0 0 94
95 and describe Non-Profit 0 0 0 0 1 0 95
25
96 account titles Organizations 0 0 1 0 0 0 96
97 used for non-
0 0 0 0 0 1 97
profit
98 industries. 0 1 0 0 0 0 98
99 0 0 1 0 0 0 99
100 0 1 0 0 0 0 100
6 24 34 6 25 5
30 40 30