Republic of the Philippines

Department of Education
Region 02
Division of Tuguegarao City
CAGAYAN NATIONAL HIGH SCHOOL
Tuguegarao City

FUNDAMENTALS OF ACCOUNTANCY, BUSINESS AND MANAGEMENT 2

Table of Specifications
S.Y. 2018- 2019
#
# OF
OF ITE Rememb Understa Analyzi Evalu Creatin
CONTENTS COMPETENCIES % ering nding ng
Applying
ating g
Total
HRS M

Identify the elements of SFP and describe

each of them;
Classify the elements of SFP into current
and noncurrent items;
STATEMENT OF 1, 2, 3, 8, 9,
Prepare the SFP of a single 8 20% 12 5, 6, 7 12 12
FINANCIAL POSITION 4 10, 11
proprietorship; Prepare an SFP
using the report form and the account form
with properclassification of items as current
and noncurrent

Identify the elements of SCI and describe

each of them;
STATEMENT OF
Prepare an SCI of the service business 13, 14, 17, 18, 20, 21,
COMPREHENSIVE 8 20% 12 24 12
using the single step approach; 15, 16 19 22, 23
INCOME
Prepare an SCI for the Merchandising
business using the multistep approach
 Discuss the different forms of business
STATEMENT OF organization; 25, 26, 29, 30,
8 20% 12 33, 34 35 36 12
CHANGES IN EQUITY Prepare an SCE for a single 27, 28 31, 32
proprietorship

Discuss the components and structure of CFS;

CASH FLOW 37, 38, 41, 42,
8 20% 12 45, 46 47 48 12
STATEMENT 39, 40 43, 44
Prepare a CFS

Define the measurement levels, namely,

liquidity, solvency, stability, and profitability;
Perform vertical and horizontal
ANALYSIS AND analyses of financial statements of a single
INTERPRETATION OF proprietorship ; 49, 50, 52, 53, 59,
8 20% 12 55, 56 57, 58 12
FINANCIAL Compute and interpret financial ratios such 51 54 60
STATEMENT as current ratio, working capital, gross profit
ratio, net profit ratio, receivable turnover,
inventory turnover, debt-to-equity ratio, and
the like

TOTAL 40 100% 60 36 18 6 60

Prepared by: Certified Correct: Recommending Approval: Approved:

AR-JAY C. ROMERO RICHARD N. ROMERO, DME MARIA DIGNA A. TURINGAN NOEMI O. OBCENA, Ph. D.
Subject Teacher Subject Coordinator Assist Prinicipal II, Academics Secondary School Principal IV