Saint Gabriel College

High School Department

Old Buswang, Kalibo, Aklan

Table of Specification (TOS)

In
Fundamentals of Accountancy, Business, and Management 1
MIDTERM EXAMINATION
2nd Semester | S.Y. 2023-2024

Topic Teaching % No. of Objectives

Time Allocation Items
Remember Understand Apply Analyze Evaluat Create Total # of
e Items
Unit 1: Introduction
to Accounting

Lesson 1.1: X.
Introduction to 1-6
Accounting 3Hrs 8% 12 12
XI.
Lesson 1.2: 1-6
Branches of
Accounting

Unit 2: Users of
Accounting
Information

Lesson 2.1:
Identifying the Users
of Accounting XII.
Information 1-6
3Hrs 8% 12 12
Lesson 2.2: XIII.
Decisions of External 1-6
and Internal Users

Lesson 2.3 Types of

Accounting
Information

Unit 3: Types and

Forms of Businesses

Lesson 3.1: Forms of IX.A

Business 1-10
Organization
4Hrs 14% 20 20
Lesson 3.2: Types of IX.B
Businesses 1-10
According to
Activities

Unit 4: Accounting 4Hrs 14% 20 I. III. 20

Concepts and 1-5 1-5
Principles
II.A
Lesson 4.1:
1-10
Introduction to
Accounting
Concepts and
Principles

Lesson 4.2:
Application of
Accounting
Concepts and
Principles
 Unit 5: The Basic VI.
Accounting Equation 1-6
Lesson 5.1: The VII.
Accounting Equation
1-15
V.
Lesson 5.2: 14Hrs 42% 61 61
1-10
Application of the VIII.
Accounting Equation 1-15

IX.
1-15
Unit 6: Types of
Major Accounts

Lesson 6.1: Major II.B

Accounts in 1-5
Accounting 4Hrs 14% 20 20
IV.
Lesson 6.2: 1-15
Examples of
Accounts

Total 32Hrs 100% 145 59 51 35 145

Prepared by:

JED VINCENT T. IGUIN

Subject Teacher

Checked by:

DELLA O. MARIANO
Principal