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Lyceum-Northwestern University

This document contains 3 tables of specifications for finals exams in Financial Accounting and Reporting, Law on Obligations and Contracts, and Law on Obligations and Contracts. Each table lists the topics covered in the exam, the percentage of the exam allocated to each topic, and how questions will be distributed across knowledge, comprehension, application, analysis, synthesis and evaluation. The tables were prepared by the instructor and approved by the Dean and VP Academic Affairs.

Uploaded by

Amie Jane Miranda
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as XLSX, PDF, TXT or read online on Scribd
163 views7 pages

Lyceum-Northwestern University

This document contains 3 tables of specifications for finals exams in Financial Accounting and Reporting, Law on Obligations and Contracts, and Law on Obligations and Contracts. Each table lists the topics covered in the exam, the percentage of the exam allocated to each topic, and how questions will be distributed across knowledge, comprehension, application, analysis, synthesis and evaluation. The tables were prepared by the instructor and approved by the Dean and VP Academic Affairs.

Uploaded by

Amie Jane Miranda
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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L-NU AA Form I-A

LYCEUM-NORTHWESTERN UNIVERSITY
COLLEGE OF BUSINESS EDUCATION
Tapuac District, Dagupan City

Table of Specification in Financial Accounting and Reporting


8:00-10:00 AM MWF (DU307)
Finals Exam, First Semester 2020-2021

Analysis,
Number of Number of Number of
Contents Percentage Knowledge Comprehension Application Synthesis,
Hours Items Points
Evaluation

Accounting Cycle for Merchandising


• Business Part 2
5.0 20.83 18 6 x 1 5 x 1 2 x 1 5 x 1 18

• Partnership Formation 3.0 12.50 16 5 x 1 6 x 1 1 x 1 4 x 1 16

• Partnership Operation 2.5 10.42 9 2 x 1 5 x 1 1 x 1 1 x 1 9

• Partnership Dissolution 5.0 20.83 5 2 x 1 1 x 1 1 x 1 1 x 1 5

• Partnership Liquidation 6.5 27.08 8 3 x 1 2 x 1 2 x 1 1 x 1 8

• Accounting Cycle for Corporation 2.0 8.33 14 4 x 1 5 x 1 3 x 1 2 x 1 14

Total 24 100.00 70 22 x 1 24 x 1 10 x 1 14 x 1 70
22 10 14 46

Prepared By: Reviewed by: Approved by:

Amie Jane R. Miranda, CPA Dr. Genoveva Y. Reyes, CPA, FRIAcc DR. MARINA O. ABELLA
Instructor Dean, College of Business Edcuation VP Academic Affairs
L-NU AA Form I-A
LYCEUM-NORTHWESTERN UNIVERSITY
COLLEGE OF BUSINESS EDUCATION
Tapuac District, Dagupan City

Table of Specification in Law on Obligations and Contracts


10:00-11:00/1:00-2:00/4:00-5:00 MWF (DU307)
Finals Exam, First Semester 2020-2021

Analysis,
Number of Number of Number of
Contents Percentage Knowledge Comprehension Application Synthesis,
Hours Items Points
Evaluation

• Contracts - General Provisions 2 16.67 16 10 x 1 1 x 1 2 x 1 3 x 1 16

• Consent 1.5 12.50 14 5 x 1 6 x 1 2 x 1 1 x 1 14

• Object 1.5 12.50 18 6 x 1 5 x 1 1 x 1 6 x 1 18

• Cause 1.5 12.50 16 5 x 1 5 x 1 1 x 1 5 x 1 16

• Status of Contracts 3 25.00 20 3 x 1 5 x 1 2 x 1 10 x 1 20

• Natural Obligation 2.5 20.83 6 2 x 1 3 x 1 1 x 1 6


Total 12 100.00 90 31 x 1 25 x 1 9 x 1 25 x 5 90
31 9 125 165

Prepared By: Reviewed by: Approved by:

Amie Jane R. Miranda, CPA Dr. Genoveva Y. Reyes, CPA, FRIAcc DR. MARINA O. ABELLA
Instructor Dean, College of Business Edcuation VP Academic Affairs
L-NU AA Form I-A
LYCEUM-NORTHWESTERN UNIVERSITY
COLLEGE OF BUSINESS EDUCATION
Tapuac District, Dagupan City

Table of Specification in Law on Obligations and Contracts


4:00-5:30 PM TTH (DU307)
Finals Exam, First Semester 2020-2021

Analysis,
Number of Number of Number of
Contents Percentage Knowledge Comprehension Application Synthesis,
Hours Items Points
Evaluation

• Contracts - General Provisions 2 16.67 16 10 x 1 1 x 1 2 x 1 3 x 1 16

• Consent 1.5 12.50 14 5 x 1 6 x 1 2 x 1 1 x 1 14

• Object 1.5 12.50 18 6 x 1 5 x 1 1 x 1 6 x 1 18

• Cause 1.5 12.50 16 5 x 1 5 x 1 1 x 1 5 x 1 16

• Status of Contracts 3 25.00 20 3 x 1 5 x 1 2 x 1 10 x 1 20

• Natural Obligation 2.5 20.83 6 2 x 1 3 x 1 1 x 1 6


Total 12 100.00 90 31 x 1 25 x 1 9 x 1 25 x 5 90
### ### ### #REF!

Prepared By: Reviewed by: Approved by:

Amie Jane R. Miranda, CPA Dr. Genoveva Y. Reyes, CPA, FRIAcc DR. MARINA O. ABELLA
Instructor Dean, College of Business Edcuation VP Academic Affairs
L-NU AA Form I-A
LYCEUM-NORTHWESTERN UNIVERSITY
COLLEGE OF BUSINESS EDUCATION
Tapuac District, Dagupan City

Table of Specification in Auditing and Assurance Principles


2:30-4:00 TTH (DU307)
Finals Exam, First Semester2020-2021

Analysis,
Number of Number of Number of
Contents Percentage Knowledge Comprehension Application Synthesis,
Hours Items Points
Evaluation

• Completing the Audit Process 1.5 12.50 11 3 x 1 1 x 1 2 x 1 5 x 1 11

• Post Closing Responsiblities 2 16.67 4 2 x 1 1 x 1 1 x 1 4

• Audit Reports 0.5 4.17 11 2 x 1 2 x 1 2 x 1 5 x 1 11

• Modified Audit Report 3 25.00 11 2 x 1 5 x 1 3 x 1 1 x 1 11

• Unmodified Audit Report 1.5 12.50 9 5 x 1 2 x 1 2 x 1 9

• Assurance Services 1 8.33 14 6 x 1 5 x 1 1 x 1 2 x 1 14

• Compilation 1.5 12.50 13 2 x 1 1 x 1 5 x 1 5 x 1 13

• Review 0.5 4.17 5 1 x 1 2 x 1 1 x 1 1 x 1 5

• Agreed-Upon Procedures 0.5 4.17 12 3 x 1 2 x 1 4 x 1 3 x 1 12


Total 12.00 100.00 90 26 x 1 20 x 1 21 x 1 23 x 10 90
26 21 230 277

Prepared By: Reviewed by: Approved by:

Amie Jane R. Miranda, CPA Dr. Genoveva Y. Reyes, CPA, FRIAcc DR. MARINA O. ABELLA
Instructor Dean, College of Business Edcuation VP Academic Affairs
L-NU AA Form I-A
LYCEUM-NORTHWESTERN UNIVERSITY
COLLEGE OF BUSINESS EDUCATION
Tapuac District, Dagupan City

Table of Specification in Auditing and Assurance: Specialized Industries


1:00-2:30 TTH(DU 307)
Finals Exam, First Semester 2020-2021

Analysis,
Number of Number of Number of
Contents Percentage Knowledge Comprehension Application Synthesis,
Hours Items Points
Evaluation

• Code of Ethics For CPA's 1 8.33 16 3 x 1 3 x 1 5 x 1 5 x 1 16

• RA 9298 0.5 4.17 16 3 x 1 10 x 1 3 x 1 16

• The Philippine Act of 2004 1.5 12.50 6 5 x 1 1 x 1 6

• Safeguards Created by profession 1.5 12.50 12 2 x 1 5 x 1 2 x 1 3 x 1 12

• Engagement specific standards 2.5 20.83 18 5 x 1 7 x 1 1 x 1 5 x 1 18

• Professional Accounant in Public Practice 3 25.00 6 1 x 1 2 x 1 1 x 1 2 x 1 6

• Conflict of interest 2 16.67 16 5 x 1 5 x 1 3 x 1 3 x 1 16

Total 12 100 90 24 x 2 32 x 2 15 x 2 19 x 2 90
48 30 38

Prepared By: Reviewed by: Approved by:

Amie Jane R. Miranda, CPA Dr. Genoveva Y. Reyes, CPA, FRIAcc DR. MARINA O. ABELLA
Instructor Dean, College of Business Edcuation VP Academic Affairs
116
L-NU AA Form I-A
LYCEUM-NORTHWESTERN UNIVERSITY
COLLEGE OF BUSINESS EDUCATION
Tapuac District, Dagupan City

Table of Specification in ACCTG 4 Accounting for Business Combination


2:00-3:00 MWF (DU307)
Finals Exam, First Semester 2020-2021

Analysis,
Number of Number of Number of
Contents Percentage Knowledge Comprehension Application Synthesis,
Hours Items Points
Evaluation

Accounting for Foreign Currency


• Transactions
5 41.67 21 10 x 1 6 x 1 1 x 1 4 x 1 21

• Translation of Foreign Financial Statements 4 33.33 22 2 x 1 5 x 1 10 x 1 5 x 1 22

• Hedging on investment in a Foreign Entity 3 25.00 17 3 x 1 5 x 1 5 x 1 4 x 1 17

Total 12 100.00 60 15 x 1 16 x 1 16 x 1 13 x 10 60
15 16 130 161

Prepared By: Reviewed by: Approved by:

Amie Jane R. Miranda, CPA Dr. Genoveva Y. Reyes, CPA, FRIAcc DR. MARINA O. ABELLA
Instructor Dean, College of Business Edcuation VP Academic Affairs

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