Notre Dame University

Cotabato City

TABLE OF SPECIFICATIONS

[] Trinal [] Midterm [ ] Comprehensive Examinations [X] Mock board Examination

[X] 1st [] 2nd [ ]3rd | [X] Semester [ ] Trimester [ ] Special Term

AY - 2025- 2026

College/Department: College of Business and Accountancy; Department of Accountancy

Subject/Course: _________________________________________
TOPICS/SUBTOPICS Total No. Total No. of
Revised Bloom’s Taxonomy of Learning Objectives
of Points

Knowledge Comprehension/ Application Analysis Evaluation Creation Items

-items that test ability to retrieve, -items that test carrying out or using -items that test ability to break material/s -items that test making judgments -test items that put elements together
Understanding
recognize, and recall relevant knowledge procedures for executing, or implementing into constituent parts, determine how the based on criteria and standards to form a coherent or functional whole
-items that test ability to construct meaning
from long‐term memory (calculate, predict, apply, solve, illustrate, parts relate to one another and to an overall through checking and critiquing or reorganize elements into a new
from oral, written, & graphic messages through
(list, recite, outline, define, name, match, use, demonstrate, determine, model, structure or purpose through (choose, support, relate, determine, pattern or structure through
interpreting, exemplifying, classifying,
quote, recall, identify, label, recognize) perform, present) differentiating, organizing, and attributing defend, judge, grade, compare, generating, planning, or producing.
summarizing, inferring, comparing, and
(differentiate, organize, relate, contrast, argue, justify, support, (design, formulate, build, invent, create,
explaining
compare,contrast. examine, experiment, convince, select, evaluate) compose, generate, derive, modify,
(describe, explain, paraphrase, restate, give
question,test ) develop)
original examples of, summarize, contrast,
interpret, discuss)
No. of Items No. of No. of No. of No. of No. of No. of No. of No. of No. of No. of No. of

Points Items Points Items Points Items Points Items Items Items Items

Introduction to Accountancy Profession and Preface to the PFRS 4 4 4 4

Conceptual Framework for Financial Reporting 5 5 4 4 9 9
Account Cycle and Accounting Process 1 1 6 6 7 7
Financial Statements (Overview and Elements, Presentation and Disclosure, Financial Positions, 4 4 7 7 2 2 13 13
and Financial Performance)

Cash and Cash Equivalents 5 5 8 8 2 2 15 15

Financial Assets (Initial Recognition, Basis for Classification, Subsequent Measurements, 4 4 10 10 14 14
Reclassification, and Presentation)

Inventories (Concept, Initial Recognition, Measurement Basis) 4 4 1 1 5 5

Shareholders’ Equity 2 2 1 1 3 3

TOTAL 70 70
Type/s of Test Used: [ ] Cloze Test/Filling-in the Blanks [ ] Enumeration [ ] Essay [ ] Matching Type [X ] Multiple Choice [ ] Problem Solving [ ] True or False
Others (specify): __________________________________________________________________________________________________________________

Prepared by: ______________________ Date:__________________

Faculty Member

00 05-02-2023
FM-VPAA-36