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Tos Fabm2 First Quarter

This document provides a table of specification for a Fundamentals of Accountancy, Business and Management 2 course for the first quarter. The course aims to prepare students to analyze financial statements of service and merchandising businesses. The table outlines 12 learning sessions divided into three difficulty levels: easy, moderate, and difficult. It lists the learning competencies, the percentage of topics covered, and the cognitive level required for each competency. The competencies focus on identifying financial statement elements, preparing statements of financial position and statements of comprehensive income, and analyzing financial ratios. The table was prepared by the subject teacher and approved by the principal.

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Rojane L. Alcantara
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1K views2 pages

Tos Fabm2 First Quarter

This document provides a table of specification for a Fundamentals of Accountancy, Business and Management 2 course for the first quarter. The course aims to prepare students to analyze financial statements of service and merchandising businesses. The table outlines 12 learning sessions divided into three difficulty levels: easy, moderate, and difficult. It lists the learning competencies, the percentage of topics covered, and the cognitive level required for each competency. The competencies focus on identifying financial statement elements, preparing statements of financial position and statements of comprehensive income, and analyzing financial ratios. The table was prepared by the subject teacher and approved by the principal.

Uploaded by

Rojane L. Alcantara
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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Samar Colleges, Inc.

Catbalogan City
Basic Education Department
SENIOR HIGH SCHOOL

Table of Specification (TOS)

GENERAL The course deals with the preparation and analysis of financial statements of a service business and merchandising business using horizontal and
OBJECTIVE: vertical analyses and financial ratios. Knowledge and skills in the analysis of financial statements will aid the future entrepreneurs in making sound economic decision
SUBJECT: Funadamentals of Accountancy, Business and Management 2
QUARTER: First Quarter

No. of EASY (10%) MODERATE (30%)


LEARNING COMPETENCIES Percentage
Sessions Remembering Understanding Applying
Identify the elements of the SFP and
describe each of them. ABM_FABM12- 3 25% 1,2,3,4,5 19,20,21,22,23
Ia-b-1

Prepare an SFP using the report form


and the account form with proper
classification of items as current and 3 25% 6,7,8,9,10,11,12 26 27,28
noncurrent. ABM_FABM12-
Ia-b-4

identify the elements of the SCI and


describe each of these items for a
service business and a merchandising
business.ABM_FABM12- 3 25% 13,14,15,16,17 31,32,33
Ic-d-5

Prepare an SCI for a service business


using the single-step approach
.ABM_FABM12- 3 25% 18 34,35,36 42,43,44,45,46
Ic-d-6

Total 12 100% 18 12 7

Prepared by: Checked by:

ROJANE L. ALCANTARA, LPT NAZARENO E. ORTILLO, LPT


Subject Teacher SHS Academic Coordinator
sing horizontal and
eurs in making sound economic decisions.

MODERATE (30%) DIFFICULT (60%) No. of


Analyzing Evaluating Creating Items

24,25 12

29,30 12

37,47,48,49,50 13

41 38,39,40 13

10 3 50

Approved by:

MA. ELENA A. ARAMBALA, LPT


SHS Principal

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