ST.

VINCENT’S COLLEGE INCORPORATED

Padre Ramon St., Dipolog City
Philippines

COLLEGE OF ACCOUNTING EDUCATION

TABLE OF SPECIFICATION
Management Advisory Services – Semifinal Examination
Bachelor of Science in Accountancy (BSA)
Taxonomy of Cognitive Objectives
NO. OF
LESSON STUDENT LEARNING OUTCOMES
Knowledge Comprehension Application Analysis Synthesis Evaluation ITEMS
Define capital budgeting and its process 2 2
State the characteristics of a capital investment
5 5
decision.
Describe the characteristics, categories of capital
6 5 1 12
investment and its elements.
Compute initial investment, annual net cash
3 3 1 7
returns/savings of and investment proposal.
Capital
Apply and compute the technique in evaluating
Budgeting
Decisions capital investment projects such as payback period,
5 7 1 2 1 16
accounting rate of return, payback reciprocal, and
bail-out period.
Apply and compute the technique in evaluating
capital investment projects using discounted
techniques such as net present value, internal rate 8 5 5 5 23
of return and profitability index and discounted
payback period.
Describe a decentralized type of organization. 2 2
Decentralized
Explain the importance of decentralize in a
Operations 2 1 1 3
responsibility accounting system.

TOTAL 29 21 10 2 8 70

Prepared by: Checked by:

VICENTE M. ORTEGA, JR., CPA, CTT JOSEPH G. REFUGIO, DM-EM, FBE, CHP
Faculty of Instruction- College of Accounting Education Dean