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    TOS AC5a Prelim

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    Clash Royale
    The document provides a table of specifications for a Cost Accounting exam covering 4 topics: 1) Basic Cost Accounting Concepts, 2) Job Order Cost Cycle, 3) Purchasing Materials, and 4) Storing and Issuing Materials. The table outlines the learning outcomes, knowledge areas, and point values allocated to comprehension/application, analysis, and evaluation questions for each topic. The total points for the exam are 70, with 34 points for comprehension/application questions and 36 for analysis questions.

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    TOS AC5a Prelim

    Uploaded by

    Clash Royale
    18 views3 pages
    The document provides a table of specifications for a Cost Accounting exam covering 4 topics: 1) Basic Cost Accounting Concepts, 2) Job Order Cost Cycle, 3) Purchasing Materials, and 4) Storing and Issuing Materials. The table outlines the learning outcomes, knowledge areas, and point values allocated to comprehension/application, analysis, and evaluation questions for each topic. The total points for the exam are 70, with 34 points for comprehension/application questions and 36 for analysis questions.

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    Tos

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    TOS-AC5a-Prelim

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    The document provides a table of specifications for a Cost Accounting exam covering 4 topics: 1) Basic Cost Accounting Concepts, 2) Job Order Cost Cycle, 3) Purchasing Materials, and 4) Storing and Issuing Materials. The table outlines the learning outcomes, knowledge areas, and point values allocated to comprehension/application, analysis, and evaluation questions for each topic. The total points for the exam are 70, with 34 points for comprehension/application questions and 36 for analysis questions.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    18 views3 pages

    TOS AC5a Prelim

    Uploaded by

    Clash Royale
    The document provides a table of specifications for a Cost Accounting exam covering 4 topics: 1) Basic Cost Accounting Concepts, 2) Job Order Cost Cycle, 3) Purchasing Materials, and 4) Storing and Issuing Materials. The table outlines the learning outcomes, knowledge areas, and point values allocated to comprehension/application, analysis, and evaluation questions for each topic. The total points for the exam are 70, with 34 points for comprehension/application questions and 36 for analysis questions.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 3

    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

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