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TABLE OF SPECIFICATION
AC FIN ED ____(Cost Accounting)
Preliminary Examination
First Semester Academic Year 2017 - 2018
TEST ITEM DISTRIBUTION
Total Total ITEM FOUND Knowledge Comprehension Application Analysis Synthesis Evaluation
TOPICS/OBJECTIVES No. of % No. of %
Hours Items
1. Introduction to Cost Accounting 2 11.11% 1,2,3,4,5,6,7,42 3 3 2
2. Cost Concepts and Classification 4 22.22% 8,9,10,11,12,13, 5 6 1 5 1 1
18,19,20,25,26,
27,28,29,32,46,
47,48,49
3. Cost Accounting Cycle 4 22.22% 14,15,16,17,24, 3 8 5 1
30,31,33,34,35,
36,50,56,57,58,
59,60
4. Job Order Costing 6 33.33% 21,22,23,37,38, 3 7 2
39,40,51,52,53,
54,55
5. Just in Time and Backflush Accounting 2 11.11% 41,43,44,45 2 2
TOTAL 26.5 100 60 100 60 10 14 14 17 1 4
Prepared: Noted:
___________________________ _______________________ _______________________
Instructor I Program Head CBA, IMD Coordinator
Approved:
____________________________________
Dean, College of Business and Accountancy