CFE REVIEW CALENDAR

Week 1 Week 2 Week 3

Sept. 8-13 Sept 15-20 Sept 22-27
ACC 111 100%
ACC 120
ACC 114 50%
ACC 116
ACC 117
ACC 142 5%
BAM 213

CFE Sched : Oct 24-30

REVIEW CALENDAR
Week 4 Week 5 Week 6
Sept 29 - Oct 4 Oct 6-11 Oct 13-18
 TEST BLUEPRINT

Program: BACHELOR OF SCIENCE IN ACCOUNTANCY Subject Code: ACC 111 Lead Dean

Subject Title: Accounting for Government and Lead

Year Level: 4th Non-Profit Organization School:
Bloom's Level / Cognitive Complexit
MODULE
COURSE-LEVEL OBJECTIVES TOPIC/LESSON
NO. Easy Medium
Remembering Understanding Applying

1 0 1 0

0 0 1
2

Explain the accounting policies, guidelines and Overview of Government

3 2 0 1 0
procedures followed in government accounting. Accounting
4 0 0 1
5 0 0 1
6 0 1 0
8 0 1 0
9 1 0 0
10 0 1 0
11 0 0 1
12 Discuss how budget are calculated, executed, 0 0 0
The Budget Process 3
13 monitored and reported. 1 0 0
14 0 1 0
15 0 0 1
16 0 0 0
17 1 0 0
18 0 0 1
19 Identify the accounting books, registries, records, forms 0 0 1
The Government
and reports used, prepared and maintained in every Accounting
4,6
20 government agency. 0 0 0
 Identify the accounting books, registries, records, forms
The Government
and reports used, prepared and maintained in every Accounting
4,6
government agency.
23 0 0 0
26 0 0 1
27 0 1 0
28 Revenues and Other 0 0 0
7
29 Receipts 0 0 0
31 0 0 1
35 0 0 0
1
36 Disbursements 8 0 0 0
37 0 0 1
38 0 0 0
Financial Assets
10,11
43 0 0 0
47 Explain and apply the accounting policies, guidelines Inventories 0 0 0
and procedures followed in government accounting and 12
prepare journal entries
51 Agriculture 0 1 0
14

55 Investment Property 15 0 1 0

59 Property, Plant, and 1 0 0

16
Equipment

63 Intangible Assets 0 1 0
18

67 Liabilities 0 0 1
19
1
Leases
20
71 0 0 1

Accounting for service 1

concessions arrangement
1
Account for service concession arrangement by grantor
and interest in joint venture

24
 Accounting for service
concessions arrangement
Account for service concession arrangement by grantor
and interest in joint venture
Accounting for joint 24 1
venture

Accounting for effects of 1

Accounting for the effects of changes in foreign
changes in foreign
exchange rates exchange rates

75 0 0 0
76 0 0 0
77 Prepare financial statements for government entities. Financial Statements 22,23 0 0 1
79 0 1 0
82 0 0 0
91 1 0
1
voluntary health and
welfare organizations 1

93 0 0
94 1 0 0
1
hospitals and other health
care organizations
1
96 Describe the nature of business transactions and 0 0
97 financial reporting implications of non-profit 25 0 1 0
organizations 1
colleges and universities 1

other no-for-profit
organizations such as
churches, museums,
fraternity associations, etc
 organizations

1
other no-for-profit
organizations such as 1
98 churches, museums, 0 0
fraternity associations, etc
99 0 0
100 0 0
6 18 22
30% 40%
Notice: Objectives of Learning outcomes vary in number, the
percentage may not equal to 100 percent
m's Level / Cognitive Complexity Set A
Medium Difficult CHOICES
Item No.
Analyzing Evaluating Creating Question A B C D
0 0 0 1

0 0 0 2

3
0 0 0
0 0 0 4
0 0 0 5
0 0 0 6
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27
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38
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46

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1 51

52

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75
 76
77
1 0 0 78
0 1 0 79
0 1 0 80
10 20 4
40% 30%
ning outcomes vary in number, therefore total
to 100 percent 80
 Set B
ES CHOICES
Letter of the
E Correct Answer Item No. Question A B C
1

4
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76
77
78
79
80

80
 Letter of the
D E Correct Answer
 TEST BLUEPRINT

Program: BSA Subject Code: BAM 213

Year Level: 3rd Subject Title: Banking Laws

MODULE
COURSE-LEVEL OBJECTIVES TOPIC/LESSON
NO.

1
2
3
4
5
Negotiable
6 Recall the requisites of negotiability, distinguish a bill of exchange from a
promissory note; Instruments
1
7
8
9
10
11
12
13
14
Bouncing
15 1. Determine when will a check drawn violates the B.P. 22;
Checks
2
16
17
18
19
20
21
22
23
24
25
26 Financial
27 Analyze step-by-step the procedure and requirements found in Financial Rehabilitati
5,6,7
28 Rehabilitation Insolvency Act; on and
Insolvency
29
30
31
32
33
34
35
36
37
38
39
Ascertain the various documentary requirements set forth in the Philippine
40 Deposit Insurance Commission Act;
PDIC Law 10
41
42
43
44
45
46 Secrecy of
47 Enumerate prohibited acts under Bank Secrecy Law Bank 3
48 Deposits
49
50
51
52
53
Understand the obligations of creditors to the persons to whom credit is Truth in
54 extended under the Truth Lending Act; Lending Act
14
55
56
57
58
59
60
61
62
63
64
65
66
67 Enumerate and comprehend suspicious transactions, transactions covered
68 and exempted, maximum liability, and other requirements under Anti-Money AMLA Law 18,19,20
Laundering Law
69
70
71
72
73
74
75
76
77
78
 79
80
81
82
83
Understand how information is protected and processed under the Data Data
84 Privacy Act Privacy Act
11,12
85
86
87
88
89
90
91
92 Enumerate and comprehend suspicious transactions, transactions covered Electronic
93 and exempted, maximum liability, and other requirements under Electronic Commerce 22
Commerce Act. Act
94
95
96
97
98 Unclaimed
Determine the exception in Unclaimed Balances Law; Balances N/A
99 Act
100
 BLUEPRINT
Lead
de: BAM 213 Dean
Lead
e: Banking Laws School:
Bloom's Level / Cognitive Complexity Set A
Easy Medium Difficult CHOICES
Rememberin Understandi Item No.
Applying Analyzing Evaluating Creating
g ng Question A
0 0 0 1 0 0 1
0 0 1 0 0 0 2
0 0 0 1 0 0 3
0 1 0 0 0 0 4
0 0 0 0 0 1 5
0 1 0 0 0 0 6
0 0 1 0 0 0 7
0 1 0 0 0 0 8
0 0 0 0 0 1 9
0 0 0 0 0 1 10
0 0 0 0 1 0 11
0 0 0 0 1 0 12
0 0 0 0 1 0 13
0 0 1 0 0 0 14
0 0 0 0 1 0 15
1 0 0 0 0 0 16
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0 1 0 0 0 0 19
1 0 0 0 0 0 20
0 0 0 0 1 0 21
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0 0 0 0 0 1 26
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0 1 0 0 0 0 30
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0 0 0 0 1 0 32
0 0 1 0 0 0 33
0 0 1 0 0 0 34
0 1 0 0 0 0 35
0 0 0 1 0 0 36
0 1 0 0 0 0 37
0 0 1 0 0 0 38
0 0 0 0 1 0 39
0 0 1 0 0 0 40
0 0 0 0 1 0 41
0 1 0 0 0 0 42
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0 1 0 0 0 0 44
0 0 0 0 1 0 45
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0 0 1 0 0 0 47
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0 0 1 0 0 0 50
0 1 0 0 0 0 51
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0 0 1 0 0 0 53
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0 0 0 0 1 0 55
0 1 0 0 0 0 56
0 0 1 0 0 0 57
0 1 0 0 0 0 58
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1 0 0 0 0 0 60
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0 0 1 0 0 0 63
0 0 0 0 1 0 64
1 0 0 0 0 0 65
0 0 0 0 1 0 66
0 0 0 0 1 0 67
0 0 0 0 1 0 68
0 0 1 0 0 0 69
0 0 0 1 0 70
0 0 0 0 1 0 71
1 0 0 0 0 0 72
0 0 0 0 1 0 73
0 0 1 0 0 0 74
0 0 0 1 0 0 75
0 1 0 0 0 0 76
0 0 0 0 1 0 77
0 1 0 0 0 0 78
 1 0 0 0 0 0 79
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0 0 1 0 0 0 81
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0 1 0 0 0 0 83
0 0 0 0 1 0 84
0 0 0 1 0 0 85
0 0 0 0 1 0 86
0 1 0 0 0 0 87
0 1 0 0 0 0 88
0 0 0 0 1 0 89
0 1 0 0 0 0 90
0 0 0 1 0 0 91
0 0 0 0 1 0 92
1 0 0 0 0 0 93
0 1 0 0 0 0 94
0 0 1 0 0 0 95
0 0 0 0 1 0 96
1 0 0 0 0 0 97
0 0 1 0 0 0 98
0 0 1 0 0 0 99
0 0 0 1 0 0 100
9 21 27 13 26 4
30
Notice: Objectives 40
of Learning outcomes vary in number,30therefore
total percentage may not equal to 100 percent 100
 Set A Set B
CHOICES Letter of CHOICES
the Correct
B C D E Answer Item No. Question A B
1
2
3
4
5
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 79
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93
94
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96
97
98
99
100
Set B
CHOICES Letter of
the Correct
C D E Answer
 TEST BLUEPRINT
Lead
Program: BSA Subject Code: ACC 120 Dean
Subject Title: Auditing in a Computerized Lead
Year Level: 4th year Information System Environment School:
Bloom's Level / Co
MODULE
COURSE-LEVEL OBJECTIVES TOPIC/LESSON
NO. Easy
RememberingUnderstanding
0 1
0 0
0 0
Overview of Audit and Internal
3 0 1
Apply the Audit and Assurance principles Control 0 0
(Review of ACC 139 - pre-requisite
0 0
subject)
0 0
History: Sarbanes-Oxley Act of
2
2002 1
Audit Implication of SOX 4 0 1
Application System / Database
System 0 1
5
0 0
0 1
Explain and apply the control techniques to Operating System 0 0
provide operating system security. 0 0
1 0
Network System 0 0
0 1
6 0 1
Manage Access 0 0
0 0
7 0 1
Discuss the key areas of risk in the IT Manage Change 0 0
environment. 0 0
0 0
Manage IT Operations 1 0
7 0 0
General Controls 0 0
0 0
0 0
Assess an organization's general control 0 1
system taking into account the unique
features of the computerized environment. 0 0
0 0
0 0
10 0 0
Application Controls 0 0
0 0
Assess an organization's application control of 0 0
the different systems / transaction cycles 0 1
taking into account the unique features of the 0 0
computerized environment. 0 0

11
Assess an organization's application control of
the different systems / transaction cycles
taking into account the unique features of the
computerized environment.
0 1
11 0 0
CIS Environment Audit 0 1
0 0
12 0 0
CAATs 0 0
0 0
0 0
0 1
Assess an organization's internal control 0 0
system taking into account the unique 0 0
features of the computerized environment and 0 0
determine the extent of testing. 13 0 0
Electronic Data Commerce 0 1
0 0
14 0 0
Specialty Software 0 1
0 1
0 1
15 0 1
0 0
0 0
0 0
0 0
Order-to-cash (revenue) cycle
0 0
0 0
0 0
16 0 0
0 1
0 0
0 0
0 1
Purchase-to-pay cycle 0 0
Appreciate the impact of automated (including Plan to Inventory) 0 0
processing in how we do business nowadays 0 1
and how it affects risk assessment. 0 0
0 0
18/19 0 0
0 1
0 0
Hire to retire (Payroll) 0 0
0 0
20 0 0
0 1
0 0
Financial Statement close 0 0
process 0 1
0 0
21/22
0 0
Entity Level Control
23
Assess IT control risks and determine its
effects on audit procedures.
 0 1
Entity Level Control
1 0
23 0 0
0 1
Assess IT control risks and determine its
0 0
effects on audit procedures.
0 0
System Development Life Cycle 24 0 0
0 0
0 0
0 0
3 27
30%
Notice: Objectives of Learning outcome
total percentage may not equal to 100 p
Bloom's Level / Cognitive Complexity
Set A
Medium Difficult OPTIONS
Item No. Item No. Stem
Applying Analyzing Evaluating Creating A B
0 0 0 0 1 1
0 0 1 0 2 2
1 0 0 0 3 3
0 0 0 0 4 4
0 0 1 0 5 5
0 0 1 6 6
0 0 1 0 7 7
8
8
0 0 0 0 9 9
10
0 0 0 0 10
0 1 0 0 11 11
0 0 0 0 12 12
1 0 0 0 13 13
0 1 0 0 14 14
0 0 0 0 15 15
0 0 1 0 16 16
0 0 0 0 17 17
0 0 0 0 18 18
0 0 1 0 19 19
0 1 0 0 20 20
0 0 0 0 21 21
1 0 0 0 22 22
0 0 0 1 23 23
0 0 1 0 24 24
0 0 0 0 25 25
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1 0 0 0 27 27
0 1 0 0 28 28
0 1 0 0 29 29
0 0 0 0 30 30
1 0 0 0 31 31
0 0 1 0 32 32
0 0 1 0 33 33
0 0 0 1 34 34
0 0 0 1 35 35
0 0 1 0 36 36
0 1 0 0 37 37
0 0 1 0 38 38
0 1 0 0 39 39
1 0 0 0 40 40
0 0 0 0 41 41
0 1 0 0 42 42
0 0 0 0 43 43
1 0 0 0 44 44
0 0 1 0 45 45
0 0 1 0 46 46
0 1 0 0 47 47
1 0 0 0 48 48
0 0 0 0 49 49
1 0 0 0 50 50
0 1 0 0 51 51
0 0 1 0 52 52
0 1 0 0 53 53
0 0 0 0 54 54
1 0 0 0 55 55
0 1 0 0 56 56
0 0 0 0 57 57
0 0 0 0 58 58
0 0 0 0 59 59
0 0 0 0 60 60
1 0 0 0 61 61
0 1 0 0 62 62
1 0 0 0 63 63
0 0 1 0 64 64
0 0 1 0 65 65
0 0 0 1 66 66
0 1 0 0 67 67
1 0 0 0 68 68
0 0 0 0 69 69
1 0 0 0 70 70
1 0 0 0 71 71
0 0 0 0 72 72
0 1 0 0 73 73
0 1 0 0 74 74
0 0 0 0 75 75
0 1 0 0 76 76
0 0 1 0 77 77
0 0 0 1 78 78
0 0 0 0 79 79
0 1 0 0 80 80
0 0 1 0 81 81
0 0 0 1 82 82
0 0 1 0 83 83
0 0 0 0 84 84
1 0 0 0 85 85
1 0 0 0 86 86
0 0 0 0 87 87
0 1 1 0 88 88
1 89 89
0 0 0 0 90 90
 0 0 0 0 91 91
0 0 0 92 92
1 0 0 0 93 93
0 0 1 0 94 94
0 0 1 0 95 95
0 0 1 0 96 96
0 0 0 97 97
0 1 0 0 98 98
0 1 0 0 99 99
0 1 0 0 100 100
18 22 24 7
40%
bjectives of Learning outcomes 31%
vary in number, therefore
entage may not equal to 100 percent
101
Set A Set B
OPTIONS OPTIONS
Correct Answer
C D E Item No. Stem A B C
1
2
3
4
5
6
7

8
9

10
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 91
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99
100
et B
OPTIONS
D E Correct Answer
 TEST BLUEPRINT
Program: BSA Subject Code: ACC 114
Subject Title: AUDITING AND ASSURANCE:
Year Level: 4th year
SPECIALIZED INDUSTRIES
Bloom
COURSE-LEVEL OBJECTIVES The examinees shouls be
TOPIC/LESSON
MODULE Easy
able to NO. Rememberin
g
Overview of auditing in a 1
Describe the risk assessment considerations in internal
computerized Information 1
control in a computerized information system.
Systems (CIS) Environment

Formulate and apply a risk-based audit plan / program,

risk response, related to a Partnership and prepare the Audit of Partnership 2, 3
necessary adjustments.
1

1
Formulate and apply a risk-based audit plan / program,
Audit of Corporate Liquidation
risk response related to corporate liquidation and 4
and Reorganization
reorganization and prepare the necessary adjustments. 1

Formulate and apply a risk-based audit plan / program,

risk response, and audit of business process related to a 1
Audit of Joint Arrangement 5, 7
Joint arrangements and prepare the necessary aand
documentations.

Formulate and apply a risk-based audit plan / program,

risk response, and audit of business process related to a 1
Audit of Franchise Operations 8
franchise operations and prepare the necessary
adjustments. 1

Formulate and apply a risk-based audit plan / program, &

Audit of Consignment Sales
risk response related to consignment sales.
11
Formulate and apply a risk-based audit plan / program, &
Audit of Audit Installment
risk response, related to installment sales and prepare
Sales
the necessary adjustments.

Formulate and apply a risk-based audit plan / program,

Audi Audit of Home Office,
risk response related to a Home Office, branch, agency
Branch, and Agency Audit of 12
and insurance contracts and prepare the necessary
Insurance Contracts
adjustments. 1

Formulate and apply a risk-based audit plan / program,

Audit of Build-Operate-
risk response, and audit of business process related to a 14
Transfer (BOT) Arrangements
BOT arrangements.

Formulate and apply a risk-based audit plan / program,

Audit of Business
risk response, and audit of business process related to a 15
Combination
business combination.
Formulate and apply a risk-based audit plan / program,
Audit of Business
risk response, and audit of business process related to a 15
Combination
business combination.

Formulate and apply a risk-based audit plan / program,

Audit of Separate Financial
risk response, and audit of business process related to a 16 1
Statement
separate FS.

Formulate and apply a risk-based audit plan / program,

Audit of Consolidated
risk response, and audit of business process related to a 19
Financial Statements
consolidated FS and prepare the necessary adjustments.

Formulate and apply a risk-based audit plan / program,

risk response, and audit of business process related to a Audit of Derivatives and
20
derivatives and hedging and prepare the necessary Hedging Accounting
adjustments.

Formulate and apply a risk-based audit plan / program, Audit of Translation of 1

risk response, and audit of business process related to Foreign Currency Financial 21
the translation of foreign currency FS Statements

Audit of Not-For-Profit Entities 23

Formulate and apply a risk-based audit plan / program,
risk response, and audit of business process related to a
government and not-for-profit entities and prepare the
necessary adjustments.
Audit of Government 24
1
 11
30%
Notice: Objectives of Lea
total percentag
NT
Lead
Dean
Lead
School:
Bloom's Level / Cognitive Complexity AU - Set A
Easy Medium Difficult CHOICES
Understandi Item No.
Applying Analyzing Evaluating Creating
ng Question A B
1
1
1
1 2
1
1
1

1
4
1
1

1
1
1

1
1
1 7
1 8

1 9
1
1
1
1
1
1
1
1 11
1
1

1 12
1
1
1
1 13
1
 1
1
1
1 14
1

1
1
1 15
1
1
1
1 16
1
1
1
1 17

1
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1
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76
10 16 19 14 0
30%
Notice: Objectives 50%
of Learning outcomes 20%therefore
vary in number,
total percentage may not equal to 100 percent
70
AU - Set A
SET A
CHOICES Letter of OPTIONS
the Correct Item No. Stem
C D E Answer A B C
1
2
3
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 88
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90
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100
TA SET B
OPTIONS OPTIONS
A B C D
D E Correct Answer
Item No. Stem
1
2
3
4
5
6
7
8
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10
11
12
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44
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76
B
S
Correct Answer
E
 TEST BLUEPRINT

Program: BSA

Year Level: 3RD Year

COURSE-LEVEL OBJECTIVES The examinees should be able to

Explain and distinguish the nature of branch and agency.

Record and analyze transactions of an agency
Analyze and compute transactions between home office and branch

Create combined financial statements of a home office and its branch

Evaluate interoffice accounts.

Explain and analyze the core principles under PAS 29 and construct a
statement of financial position & income statement in accordance with
PAS 29

Describe an entity’s functional currency and presentation currency

Analyze and compute for Foreign currency Transactions and

Translations

Analyze and evaluate the financial statements of a foreign

operation

Discuss the purposes of acquiring derivatives. Be able to compare the

difference between fair value hedge and cash flow hedge.

Discuss, analyze and compute derivatives.

 Discuss, analyze and compute derivatives.

Identify and discuss the scope and applicability of PFRS 17 and

evaluate insurance contract

Describe, analzye and compute for Build-Operate Transfer (BOT)

 TEST BLUEPRINT
Lead
Subject Code: ACC 142 Dean
Lead
Subject Title: Accounting for Special Transactions - Part 2 School:
Bloom's Level / Cognitive Comp
MODULE
TOPIC/LESSON
NO. Easy Medium
Remembering
Understanding Applying
Distinguishing Branch vs. Agency 1 0 1 0
Accounting for Agency Transactions 0 1 0
Accounting for reciprocal accounts of home office and branch 2 0 0 1
0 0 0
Preparation of combined FS of home office and branch 3 0 0 0
0 0 0
Reconciliation of interoffice accounts 0 0 0
0 0 0
Explain the core principles under PAS 29 6 0 1 0
0 1 0
Restatement of statement of financial position & income statement 6 and 7 0 0 0
in accordance of PAS 29 0 0 0
6 and 7 0 0 0
0 0 0
Definition of entity`s functional currency 8 1 0 0
0 1 0
Definition of entity`s presentation currency 8 1 0 0
0 1 0
Accounting for Forex Transactions 8 and 11 0 0 1
0 0 0
Identify the rates to be used in accounting for Forex
0 0 0
11
Solve for the gain or loss of FC Transactios (Exposed Asset) 0 0 0
Solve for the gain or loss of FC Transactios (Exposed Liability) 11 0 0 0
Measurement of the Exposed Assset 0 0
Measurement of the Exposed Liability 12 0 0 0
Translation of Functional Currency to presentation currency 12 0 0 0
Methods of Translating FS (Current Rate Method) 14 0 0 0
0 0 0
14 0 0 1
0 0 0
Methods of Translating FS (Temporal Method) 14 0 0 0
0 0 0
0 0 0
Define derivatives 15 and 16 1 0 0
0 1 0
Identify different types of derivatives 16 0 1 0
Differentiate three types of hedging relationships 16 0 0 0
Accounting for Fair Value Hedge 16 0 0 0
Accounting for Cash Flow Hedge 16 0 0 0
Initial and subsequent measurement of derivatives 0 1 0
16 0 1 0
Accounting for Forward Contracts 16 0 0 1
Accounting for Futures Contracts 19 0 0 1
Differentiate Forward vs Futures Contract 16 0 1 0
Explain Hedge Accounting 16 0 1 0
Accounting for Fair Value Hedge 16 0 0 1
Accounting for Cash Flow Hedge 16 0 0 1
Solve for the gain or loss in FV Hedge 16 0 0 1
16 0 0 1
Solve for the gain or loss in Cashflow Hedge 0 0 1
Identifying Derivative Asset or Liability 16 0 1 0
Compute for the value of Hedged Item 0 0 0
Compute for the value of Hedging Instrument 16 0 0 1
Accounting for Options 16 0 0 0
Split Accounting in Assessing/Measuring Hedge Effectiveness 19 0 0 0
Recognition and measurement of Insurance contracts 0 0 0
0 1 0
0 1 0
Presentation and disclosure of Insurance contracts 23
0 1 0
0 0 0
Separating Components from an Insurance Contract 0 0 0
Recognize and measure BOT 0 0 1
Types of concession arrangements. 0 1 0
Financial Asset vs Intangible Assets 0 0 1
Accounting by the government (grantor) 0 1 0
24 0 0 0
Accounting for Revenue Recognition 0 0 0
0 0 0
Compute for the book value of infrastructure asset 0 0 0
0 0 0
3 18 13
30% 40%
Notice: Objectives of Learning outcomes vary i
therefore total percentage may not equal to 10
 FINAL TEST ITEMS - SET A
m's Level / Cognitive Complexity
Medium Difficult OPTIONS
Item No. Stem
Analyzing Evaluating Creating A B C D
0 0 0 1
0 0 0 2
0 0 0 3
1 0 0 4
0 1 0 5
0 0 1 6
0 1 0 7
0 1 0 8
0 0 0 9
0 0 0 10
0 1 0 11
0 1 0 12
0 0 1 13
0 0 1 14
0 0 0 15
0 0 0 16
0 0 0 17
0 0 0 18
0 0 0 19
1 0 0 20
1 0 0 21
1 0 0 22
1 0 0 23
1 0 0 24
1 0 0 25
0 1 0 26
1 0 0 27
0 1 0 28
0 0 0 29
1 0 0 30
0 1 0 31
0 1 0 32
0 0 1 33
0 0 0 34
0 0 0 35
0 0 0 36
0 1 0 37
0 1 0 38
0 1 0 39
0 0 0 40
0 0 0 41
0 0 0 42
 0 0 0 43
0 0 0 44
0 0 0 45
0 0 0 46
0 0 0 47
0 0 0 48
0 0 0 49
0 0 0 50
0 0 0 51
1 0 0 52
0 0 0 53
1 0 0 54
1 0 0 55
1 0 0 56
0 0 0 57
0 0 0 58
0 0 0 59
0 1 0 60
0 1 0 61
0 0 0 62
0 0 0 63
0 0 0 64
0 0 0 65
1 0 0 66
1 0 0 67
0 1 0 68
0 0 1 69
0 1 0 70
15 16 5
40% 30%
of Learning outcomes vary in number,
centage may not equal to 100 percent
S - SET A FINAL TEST ITEMS - SET B

S Correct OPTIONS
Item No. Stem
E Answer A B C D E
1
2
3
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7
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TB

Correct Answer
 TEST BLUEPRINT
Program: BS ACCOUNTANCY

Year Level: III

COURSE-LEVEL OBJECTIVES

Explain basic statistical concepts, terminologies, and

distinguish between descriptive and inferential statistics.

Apply tabular and graphical methods in summarizing and

presenting data.

Differentiate point estimation and interval estimation and

identify their applications in business.

Compare how statistical inference is used in research and

business decision-making.

Demonstrate understanding of probability theory and

compute probabilities using various methods.

Explain the concept of random variables and compute

related measures.
Explain the concept of random variables and compute
related measures.

Perform and interpret different types of data analysis.

Identify and analyze different types of conclusions derived

from data.

Apply hypothesis testing procedures on quantitative and

qualitative data.

Conduct test of independence and interpret results.

Identify and describe commonly used statistical software for

business applications.

Demonstrate proficiency in basic Microsoft Excel operations

related to statistical analysis.

Apply Microsoft Excel functions in solving statistical

problems relevant to business and accounting.
Apply Microsoft Excel functions in solving statistical
problems relevant to business and accounting.

Evaluate the practical applications of MS Excel in business

and accounting contexts.
 TEST BLUEPRINT
Subject Code: ACC 117 Lead Dean / PH:
Subject Title: Statistical Analysis with Software
Application Lead School:
Bloom's Level / Cognitive Complex
MODULE
Easy Medium
TOPIC/LESSON NO. RememberingUnderstanding Applying
1 0 0
Statistics: Definition, Concepts, Terminologies 0 1 0
1 0 0
Levels of Measurement 0 1 0
2-3
1 0 0
Data Types and Collection 0 0 1
0 0 0
Differentiating Descriptive and Inferential Statistics 0 0 1
0 0 0
Descriptive Statistics: Tabular Method 0 0 1
3
0 0 0
Descriptive Statistics: Visual and Graphical Method 0 0 1
Introduction to Inference 0 0 0
0 0 0
Point Estimation 0 0 0
0 0 0
Properties and Methods of Point Estimators 5-6 0 0 0
1 0 0
Interval Estimation 0 1 0
1 0 0
Confidence Interval and Sample 0 1 0
1 0 0
Inference in Research 0 1 0
7
1 0 0
Inference in Business Decision Making 0 1 0
1 0 0
Basic Concept and Set Theory 0 1 0
1 0 0
Relative Frequency and Laplace Probability 0 1 0
1 0 0
8-9
Axiomatic Definition of Probability 0 1 0
1 0 0
Counting Techniques 0 0 1
0 0 0
Conditional Probability and Bayes’ Theorem 0 0 1
0 0 0
Random Variables 0 0 1
0 0 0
Cumulative Distribution Function (CDF) 0 0 1
0 0 0
Expectation and Variance of Random Variable 0 0 1
11-12
0 0 0
Chebyshev’s Inequality 0 0 1
 11-12

0 0 0
Bivariate Random Variables 0 0 1
0 0 0
Covariance and Correlation 0 0 1
0 0 0
Data Analysis: Definition 0 0 1
0 0 0
13-15
Data Analysis: Methods and Techniques 0 0 1
0 0 0
Types: Text, Statistical, Descriptive, Diagnostic, Predictive, Presc 0 0 0
0 0 0
Significance 0 0 0
0 0 0
Estimation 0 0 0
16
0 0 0
Generalization 0 0 0
0 0 0
Causation 0 0 0
0 0 0
Guidelines for Selecting Appropriate Test 0 0 0
0 0 0
17
Quantitative Data 0 0 0
0 0 0
Qualitative Data 1 0 0
0 1 0
Test of Independence: function 1 0 0
19 0 1 0

Test of Independence: example 1 0 0

0 1 0

MS Excel 1 0 0
0 1 0
SPSS 20 1 0 0
0 1 0
PSPP 0 0 1
0 0 0
JASP 0 0 1
Introduction to MS Excel 0 0 0
0 0 1
MS Excel: use and importance 0 0 0
21-22 0 0 1
MS Excel: general description, functions, menus and commands 0 0 0
0 0 1
MS Excel: parts and formulas 0 0 0
0 0 1
Formulas and Functions 0 0 0
0 0 1
Cluster analysis 0 0 0
0 0 0
23-24
Cell References 0 0 0
0 0 0
Excel’s Golden Rule
 23-24

Excel’s Golden Rule 0 0 0

0 0 0
Charting in MS Excel 0 0 0
0 0 0
Uses of MS Excel in Business 0 0 0
25
0 0 0
Importance of MS Excel in Business 0 0 0
16 14 21
30 40
oom's Level / Cognitive Complexity Set A
Medium Difficult CHOICES
Analyzing Evaluating Creating Item No. Question A B C D
0 0 0 1
0 0 0 2
0 0 0 3
0 0 0 4
0 0 0 5
0 0 0 6
1 0 0 7
0 0 0 8
1 0 0 9
0 0 0 10
1 0 0 11
0 0 0 12
0 1 0 13
0 0 1 14
0 1 0 15
0 0 1 16
0 1 0 17
0 0 0 18
0 0 0 19
0 0 0 20
0 0 0 21
0 0 0 22
0 0 0 23
0 0 0 24
0 0 0 25
0 0 0 26
0 0 0 27
0 0 0 28
0 0 0 29
0 0 0 30
0 0 0 31
0 0 0 32
0 0 0 33
1 0 0 34
0 0 0 35
1 0 0 36
0 0 0 37
1 0 0 38
0 0 0 39
1 0 0 40
0 0 0 41
1 0 0 42
0 0 0 43
1 0 0 44
0 0 0 45
1 0 0 46
0 0 0 47
1 0 0 48
0 0 0 49
1 0 0 50
0 0 0 51
0 1 0 52
0 0 1 53
0 1 0 54
0 0 1 55
0 1 0 56
0 0 1 57
0 1 0 58
0 0 1 59
0 1 0 60
0 0 1 61
0 1 0 62
0 0 1 63
0 1 0 64
0 0 1 65
0 1 0 66
0 0 0 67
0 0 0 68
0 0 0 69
0 0 0 70
0 0 0 71
0 0 0 72
0 0 0 73
0 0 0 74
0 0 0 75
0 0 0 76
0 0 0 77
1 0 0 78
0 0 0 79
1 0 0 80
0 0 0 81
1 0 0 82
0 0 0 83
1 0 0 84
0 0 0 85
1 0 0 86
0 0 0 87
1 0 0 88
0 0 0 89
1 0 0 90
0 1 0 91
0 0 1 92
0 1 0 93
 0 0 1 94
0 1 0 95
0 0 1 96
0 1 0 97
0 0 1 98
0 1 0 99
0 0 1 100
19 16 14
40 30
A Letter of
Set B
S the Correct CHOICES
E Answer Item No. Question A B C D E
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
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17
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42
43
44
45
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51
52
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63
64
65
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71
72
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82
83
84
85
86
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90
91
92
93
 94
95
96
97
98
99
100
 Letter of
the Correct
Answer Item No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
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40
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43
44
45
46
47
48
49
50
51
52
53
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91
92
93
 94
95
96
97
98
99
100
 TEST BLUEPRINT
Program: BS ACCOUNTANCY Subject Code: ACC 116 Lead Dean / PH:
Subject Title: Accounting
Year Level: III Research Methods Lead School:
Bloom's L
MODULE
Easy
COURSE-LEVEL OBJECTIVES TOPIC/LESSON NO. Remembering
Meaning of Research 1
2
Importance and Purpose of Research 0
1
Characteristics of a Good Research 0
3
Explain the nature, purpose, and ethical 0
considerations in conducting business research. Qualities of a Good Researcher 0
0
Ethics in Research 0
5
0
Ethical Guidelines and Considerations 0
1
Types of Research 0
1
4
Classification of Research 0
0
Distinguish the different types, classifications, Types of Variable 0
variables, and research designs in business
0
research.
Classification of Research Design 0
0
10
Descriptive, Exploratory, Historical, Caus 0
0
Quantitative and Qualitative Methods 0
0
Characteristics of a Research Problem 0
0
Sources of Research Problem 0
7
0
Criteria of a Good Research Problem 0
0
Research Objectives 0
Formulate appropriate research problems, 0
objectives, and hypothesis based on critical Hypothesis 0
review of literature.
0
Theoretical and Conceptual Framework 0
0
8 0
Significance of the Study
0
Scope and Limitations 0
0
Definition of Terms 0
0
Develop a comprehensive review of related Related Literature 0
9
literature and studies. 0
Related Studies
Develop a comprehensive review of related 9
literature and studies.
Related Studies 0
0
Qualities of a Good Research Instrument 0
0
Validity 0
Construct valid and reliable research instruments. 11
0
Reliability 0
0
Usability/Practicability 0
0
Nature and Concept of Sampling 0
0
Advantages and Limitations 0
0
Apply appropriate sampling techniques and 12
measurement tools in research. Types of Sampling Designs and Technique 0
0
Slovin’s Formula 0
0
Scale Measurement and its Levels 0
0
Methods of Data Collection: Observation 0
0
Tools for Observation 0
0
Collect data using appropriate techniques and Criteria for Effective Questions 14 0
tools.
0
Tools for Questioning 0
Use of Google Forms 0
0

Advantages and Disadvantages of Observ 0

0
Data Preparation 0
0
Coding 0
0
Prepare and analyze collected data through Editing 0
15
coding and tabulation. 0
Validation 0
0
Error Detection 0
0
Tabulation 0
0
Graphics (Bar, Line, Pie) 0
0
16
Measures of Central Tendency and Disper 0
Interpret statistical data using descriptive and Hypothesis Testing 0
inferential methods.
Test of Significance 0
Chi-square 18 0
Interpret statistical data using descriptive and
inferential methods.

19 0
ANOVA
Pearson Correlation Coefficient 20 0
Present and interpret findings in a meaningful 22
0
and academic manner. Presentation, Analysis and Interpretation 0
Write a comprehensive summary, conclusion, 23
0
and recommendation based on findings. Writing the Summary, Conclusion and R 0
Compile a complete research report and deliver 24
0
an effective presentation. Writing the Research Report 0
4
30
INT
Lead Dean / PH:

Lead School:
Bloom's Level / Cognitive Complexity Set A
Easy Medium Difficult CHOICES
Understanding Applying Analyzing Evaluating Creating Item No. Question A B
0 0 0 0 0 1
1 0 0 0 0 2
0 0 0 0 0 3
0 1 0 0 0 4
0 1 0 0 0 5
0 1 0 0 0 6
0 1 0 0 0 7
0 0 0 1 0 8
0 0 0 1 0 9
0 0 0 1 0 10
0 0 0 0 0 11
1 0 0 0 0 12
0 0 0 0 0 13
0 1 0 0 0 14
0 0 1 0 0 15
0 1 0 0 0 16
0 0 1 0 0 17
0 0 0 1 0 18
0 0 0 1 0 19
0 0 0 1 0 20
1 0 0 0 0 21
1 0 0 0 0 22
1 0 0 0 0 23
1 0 0 0 0 24
1 0 0 0 0 25
1 0 0 0 0 26
0 1 0 0 0 27
0 0 1 0 0 28
0 1 0 0 0 29
0 0 1 0 0 30
0 1 0 0 0 31
0 0 1 0 0 32
0 1 0 0 0 33
0 0 1 0 0 34
0 1 0 0 0 35
0 0 0 1 0 36
0 0 0 1 0 37
0 0 0 1 0 38
0 0 0 1 0 39
0 0 0 1 0 40
0 0 0 1 0 41
1 0 0 0 0 42
0 0 1 0 0 43
0 0 0 1 0 44
1 0 0 0 0 45
1 0 0 0 0 46
0 1 0 0 0 47
0 0 1 0 0 48
0 1 0 0 0 49
0 0 0 1 0 50
0 0 0 1 0 51
1 0 0 0 0 52
1 0 0 0 0 53
1 0 0 0 0 54
0 1 0 0 0 55
0 0 1 0 0 56
0 1 0 0 0 57
0 0 1 0 0 58
0 0 0 1 0 59
0 0 0 1 0 60
0 0 0 1 0 61
1 0 0 0 0 62
1 0 0 0 0 63
1 0 0 0 0 64
1 0 0 0 0 65
0 1 0 0 0 66
0 0 1 0 0 67
0 1 0 0 0 68
0 0 1 0 0 69
0 1 0 0 0 70
0 0 0 1 0 71
0 0 0 1 0
72
0 0 0 1 0 73
0 0 0 1 0 74
1 0 0 0 0 75
1 0 0 0 0 76
1 0 0 0 0 77
0 1 0 0 0 78
0 0 1 0 0 79
0 1 0 0 0 80
0 0 1 0 0 81
0 0 0 1 0 82
0 0 0 1 0 83
0 0 0 1 0 84
1 0 0 0 0 85
1 0 0 0 0 86
1 0 0 0 0 87
0 0 1 0 0 88
0 0 1 0 0 89
0 0 1 0 0 90
0 0 1 0 0 91
0 0 0 1 0 92
 0 0 0 1 0
93
0 0 0 1 0 94
1 0 0 0 0 95
1 0 0 0 0 96
0 0 1 0 0 97
0 0 1 0 0 98
0 0 0 1 0 99
0 0 0 0 1 100
26 20 20 29 1
30 40 30
Set A Letter of
Set B
CHOICES the Correct CHOICES
C D E Answer Item No. Question A B C
1
2
3
4
5
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44
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 93
94
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100
Set B Letter of
CHOICES the Correct
D E Answer Item No.
1
2
3
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5
6
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44
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