Table of Specifications

2nd Semester, AY 2023-2024

AC 5a – COST ACCOUNTING PART I
Preliminary Examination

Topics Learning Outcomes Knowledge Comprehension and Analysis and

Application Evaluation
The students must be able to: 1,2, 11-18, 29 Problem 1 (10 points)
1. define and differentiate cost accounting Problem 2 (4 points)
versus any other branches of accounting;
Problem 3 (6 points)
2. identify and understand the scope of
Problem 5 (2 points)
cost accounting;
Cost Accounting - Basic Problem 9 (4 points)
3. identify activities under a cost
Concepts
accounting system; properly classify
manufacturing costs;
4. classify the inventories of a
manufacturing entity; and differentiate
the different systems of cast
accumulation.
 The students must be able: 3,4,5,6,8 Problem 8 (6 points)
1. to distinguish between a job order Problem 7 (4 points)
system and a process cost system;
2. enumerate and understand the steps in
Job Order Cost Cycle a typical cycle of operations in a job order
cost system;
3. acquire the necessary skills to record
and match the costs with the work flow;
and prepare journal entries necessary in a
job order cost system.

Purchasing Materials The students should be able to: 7,19-21, 25-28, Problem 4 (2 points)
30
1. learn different methods of controlling Problem 6 (2 points)
materials; understand the different
departments that deal with purchasing;
2. understand and compute for the
reorder point and safety stock;
3. understand and compute for the
economic order quantity; and
4. identify the significant documents that
 circulate during the purchasing process
and their significance.

The students should be able to enumerate 9,10,22-24

and identify the different documents that
Storing and Issuing circulate during material storage and
Materials issuance and learn different methods of
protecting materials during storage and
issuance.

Total 70 34 36 0

Prepared by: Checked by:

LIEZL D. DEL ROSARIO, CPA KRISTAN M. LICAYCAY, CPA

Course Instructor Program Head, BSA
Approved by:

JELWIN DL. BAUTISTA, CPA, MBA

Associate Dean, College of Business and Accountancy