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135

Republic of the Philippines


Department of Education
Region V (Bicol)
School Division of Ligao City
Ligao National High School
Senior High School Department
Ligao City

January, 2018
MRS. CARMELITA A. SINSON
PRINCIPAL IV
LIGAO NATIONAL HIGH SCHOOL
GUILID, LIGAO CITY

ATTENTION: MR. JOJIM CORDOVA


Master Teacher II
MR. CONCEPCION DELGADO
Master Teacher
MR. EFREN SALIGUMBA
Master Teacher

Madam:

Good day!
The Grade 12-ABM4 students of Senior High School Department are conducting a research entitled, “The
Effectiveness Of the Proposed E-Learning Module in Accounting for Senior High School”. The study aims to ease the
difficulties of the ABM students in Accounting. The researchers would like to test the effectivity of the E-Learning
module to the performance of the students in terms of mastery of concept, level of engagement and their attitude
towards the module. We would like to conduct pre-test and post-test to the students of Grade 11-ABM2 regarding our
research. In connection with this, we are requesting for your permission to conduct the said activity.
We are hoping that this would merit your approval. Thank you and God bless.
Yours Sincerely,

ANGELICA TORDECILLA JOHN ALBERT TOLARBA

ELRO SUICO JOHN MARLO ANTANG

GILBERT BARBACENA JUDY ANN PULONG

JANN CARL RETALO ZONABE PETILUNA

JAN CERNAN PUPA


Noted:

ROMMEL CARL R. PERALTA


Practical Research Adviser

Recommendation of Approval:

BRENLY B. MENDOZA
Assistant Principal Designate for SHS

Approved:

CARMELITA A. SINSON
Secondary School Principal IV
136

Ligao National High School


Senior High School
Ligao City

VALIDATION FORM
Introduction:
This validation form is designed to evaluate and validate the developed e-learning module. This
validation form is divided into three parts: part 1 is about the content of the developed learning module;
part 2 is about how the pedagogy shown in the e-learning module and part 3 is the over-all visual appeal
of the developed e-learning module.
Instruction:
Please encircle the score that best describes each criterion based on your observation. Please be
guided that 5 is the highest rating you may give for each item in the observation category if it satisfies the
performance level of the developed learning module while 1 is the lowest rating. Your comments and
suggestions are very much welcome in order to further improves the e-learning module.

Excellent - 5 Good - 4 Average – 3 Weak - 2 Unsatisfactory – 1

Numerical
OBSERVATION CATEGORY COMMENTS AND SUGGESTIONS
Rating
CONTENT
1. Does the content cover all 5
knowledge and conform to or depart 4
from the conventions of the module’s 3
genre that is timely and relevant to the 2
updated accounting topics? 1
2. Does the content adequately cover 5
requirements that meet its objectives 4
and competencies required by the 3
accounting subject? 2
1
3. Are topics or concepts related to 5
accounting presented in sufficient 4
details? 3
2
1
4. Does the content engage its learners 5
and thought provoking content that 4
persuades the learners to solve more 3
problems? 2
1

5. Does the sequencing of topics in the 5


text match that of the syllabus? 4
3
2
1

6. Does the content meet the real 5


purpose of why the e-learning module 4
was developed? 3
2
1
137

PEDAGOGY
1. Does the methodology used in the 5
module based on the fulfilling its 4
objectives? Is it pedagogically sound? 3
2
1

2. Does the developed module look 5


easy to teach and is self- contained? 4
3
2
1
3. Does the module include teacher’s 5
book, workbooks, digital and web- 4
based support that are already 3
published and available? 2
1

4. Does the module uses wiki, glossary 5


and other database tools as interactive 4
content? 3
2
1
5. Are there any sufficient practices, 5
exercises, activities, and assessment 4
and evaluation assignments? 3
2
1
6. Do drills, exercises and activities 5
help to reinforce skills, extend and 4
evaluate knowledge? 3
2
1
7. Did the questions make connections 5
between the learned content in 4
accounting and allows the reader to 3
reflect on main ideas and extend 2
critical thinking to analyse each 1
problem?
VISUAL APPEAL
1. Does the front cover of the module is 5
appealing enough to catch the learner’s 4
attention to go further the pages? 3
2
1

2. Does the point size of the type, 5


length of the line of type and space 4
between each line all work together 3
producing a page that is only visually 2
appealing but also readable and 1
accessible?
3. Does the text complemented/ 5
supported by graphic elements that do 4
not crowd the page or overwhelm the 3
student with too much textual or visual 2
information? 1
138

4. Does the visual appeal depend on 5


the correct placement of graphics and 4
images and the choice of 3
complementary colors, fonts and other 2
visually stimulating elements? 1

5. Does the module follow the general 5


book length and contracted extent? 4
3
2
1

6. Bibliography – list books and other 5


reference works used by author (s) is 4
comprehensive. 3
2
1

7. Is there any consistency when it 5


comes to the colors, font, font sizes, 4
graphic and images sizes used? 3
2
1

TOTAL:

I CERTIFY the correctness and authenticity of the ratings of the developed module in
Accountancy, Business and Management for Senior High School.

________________________________
Validator

________________________________
Date
139

Ligao National High School


Senior High School Department
Pre-test

DIRECTION: Choose the best answer. Write the letter in your answer sheet.

1. Accounts, namely revenue and expense are classified as nominal or temporary


accounts.
a. Balance sheet
b. Income statement
c. Closing entry
d. Adjusting entry
2. Includes revenues earned or generated by the business in performing services
for a customer or client.
a. Salaries expense
b. Asset
c. Liability
d. Service income
3. An expense related to the use of electricity, fuel, water, and telecommunication
facilities.
a. Depreciation expense
b. Wage expense
c. Utility expense
d. Miscellaneous expense
4. Covers office supplies used by a business in the conduct of its daily operations.
a. Insurance expense
b. Supplies expense
c. Wage expense
d. Utility expense
5. The annual portion of the cost of tangible assets such as buildings, machineries
and equipment charged as expense for the year.
a. Depreciation expense
b. Wage expense
c. Utility expense
d. Miscellaneous expense
6. One of the steps in preparing an income statement is that “Expenses are simply
deducted from the total revenue to arrive at the net income.
a. True
b. False
7. Find the net income of Taehyong’s Ship Repair Services.
140

Taehyong’s Ship Repair Services


Income Statement
For Month Ended August 31, 2016

Repairs revenue Php 200 000


Other income 10 000
Total income Php 210 000
Expenses
Salaries and Wages Php 35 000
Utilities 14 000
Supplies 11 000
Depreciation 2 000
Miscellaneous 3 000
Net income ?

a. Php 145 000


b. Php 154 000
c. Php 275 000
d. Php 257 000
8. From item no.7 what is the total expenses of Taehyong’s Ship Repair Services
a. Php 145 000
b. Php 154 000
c. Php 65 000
d. Php 56 000
9. If the total expenses of Salvador’s Catering Services is Php 75 000 and the net
income is Php 251 000, how much is their total income?
a. Php 324 000
b. Php 328 000
c. Php 326 000
d. Php 322 000
10. If you were an investor where would you invest your money? In a company with
a. High income and high expenses
b. Low income and low expenses
c. Low income and high expenses
d. High income and low expenses

11. Summary of the financial balances of an individual or organization, whether it be


a sole proprietorship, a business partnership, a corporation, private limited
company or other organization such as Government or not for-profit entity. It is
use to evaluate the financial health of the company.
141

a. Balance sheet
b. Income statement
c. Closing entry
d. Adjusting entry
12. Fundamental Accounting Equation
a. Assets = Liabilities/Owner’s Equity
b. Assets = Liabilities x Owner’s Equity
c. Assets = Liabilities + Owner’s Equity
d. Liabilities = Owner’s Equity(Assets)
13-15. Find the missing amounts.
a. Php 763 000
b. Php 278 000
c. Php 340 000
d. Php 325 000
ASSETS (Php) LIABILITIES (Php) OWNER’S EQUITY (Php)
540 000 200 000 13. ?
14. ? 310 000 453 000
708 000 15. ? 430 000

16. Economic resources owned by the business expected for future gain.
a. Asset
b. Liabilities
c. Owner’s Equity
d. Expenses
17. Includes the interest of the owners in the business; claims of the owners on the
assets of the business; and the investment of the owner plus or minus the results
of the operations
a. Asset
b. Liabilities
c. Owner’s Equity
d. Expenses
18. Include debts, obligations to pay and claims of the creditors on the assets of the
business
a. Liabilities
b. Assets
c. Expenses
d. Owner’s Equity
19. Arrange the following steps in preparing the Balance Sheet.
I. Use the basic accounting equation to make a balance sheet
II. Choose the date for the balance sheet
III. Prepare the header of the balance sheet
IV. List all current assets.
V. List all non-current assets, also known as long-term assets
VI. Determine current liabilities.
VII. Calculate all long-term liabilities, also known as fixed liabilities
142

VIII. Calculate the owner's equity.


IX. Add the “Total Liabilities” and “Total Owner’s Equity” figures.
a. I,II,III,IV,V,VI,VII,VIII,IX
b. I,III,II,V,IV,VII,VI,VIII,IX
c. II,III,IV,V,VI,VIII,VII,I,IX
d. II,III,IV,V,VII,IX,VI,VIII,I
20. The Asset must be equal to the sum of the total liabilities and total assets.
a. True
b. False
21. The group of the accounts used by the company. It is the book of final entry.
a. Ledger
b. Worksheet
c. Chart of Accounts
d. Adjusting entry
22. A list of all account titles used by the company with their corresponding account
numbers.
a. Ledger
b. Worksheet
c. Chart of Accounts
d. Adjusting entry
23. The accounts in the general ledger are classified in to three general groups.
a. True
b. False
24. The chart of accounts is compose of
a. Balance sheet accounts only
b. Income statements accounts only
c. Both Balance sheet and Income statement accounts
d. None of the above
25. The corresponding account numbers of Assets Accounts must be the same to
the corresponding account numbers of Liabilities Accounts.
a. True
b. False
26. The process of transferring information from the journal to the ledger is called
____________?
a. Pointing
b. Journalizing
c. Posting
d. Printing
27. Arrange the following steps in preparing the ledger.
I. After posting the amount to the ledger, write the account number in the
posting reference (P.R.) column of the journal.
II. From the Journal, copy the date of the transaction to the ledger
III. Under the debit column in the ledger, transfer the debit amount from the
journal. Similarly, under the credit column in the ledger, transfer the credit
amount from the journal
143

IV. Under the journal reference (J.R.) column of the ledger, copy the page
number of the journal.
a. I,II,III,IV
b. II,IV,III,I
c. III,IV,I,II
d. IV,I,II,III

Date Account Titles Post Debit Credit


and Reference
Explanation
2015
May 2 Cash 110 200 000
Hong, Capital 310 200 000
Initial
Investment

28-30. Given the General Journal of Hong Services above complete what’s missing
below.

General Ledger
Account: Cash Account No. 28?
Date Explanation Journal Debit Credit Balance
Reference
2015
May 2 J-1 29? 30?

a. 110
b. 310
c. Php 200 000
d. 2015

31. Entries used to update the accounts prior to the preparation of Financial
Statements because they affect more than one accounting period.
a. Ledger
b. Worksheet
c. Chart of Accounts
d. Adjusting Journal entry
32. Why do we need to adjust journal entries?
a. For the company’s safety.
b. To know the current records.
c. To avoid overstatement or understatement of balance sheet items and
income statement items.
d. To locate the loss items of the company.
33. Income already received but not yet earned.
144

a. Unearned Income
b. Prepayments
c. Accrued Income
d. Accrued Expense
34. Expenses already paid but not yet incurred or used.
a. Unearned Income
b. Prepayments
c. Accrued Income
d. Accrued Expense
35. Expenses already incurred or used, but not yet paid.
a. Unearned Income
b. Prepayments
c. Accrued Income
d. Accrued Expense
36. Losses due to uncollectible accounts.
a. Unearned Income
b. Prepayments
c. Bad Debts/Doubtful Accounts
d. Depreciation Expense
37. The allocation of plant asset cost over its estimated useful life. This is the
expense allotted for the wear and tear of property, plant and equipment due to
passage of time.
a. Unearned Income
b. Prepayments
c. Bad Debts/Doubtful Accounts
d. Depreciation Expense
38. Income already earned but not yet received.
a. Unearned Income
b. Prepayments
c. Accrued Income
d. Accrued Expense

39-40. Rent paid last July amounted to Php 21 000, of which Php 14 000 has already
expired. This was initially recorded as Prepaid Rent upon payment.

1. Rent expense Php 39?


Prepaid expense Php 40?

a. Php 3 000
b. Php 6 000
c. Php 7 000
d. Php 2 500
145

41. Update the owner’s capital account at the end of the period. They also eliminate
the balances of the nominal Accounts to ready them for the next accounting
period.
a. Ledger
b. Worksheet
c. Closing Entry
d. Adjusting Journal entry
42. Which is true?
a. Expenses- credit , Income- credit
b. Expenses- debit , Income- debit
c. Expenses- credit , Income- debit
d. Expenses- debit , Income- credit
43. Arrange the following steps in preparing the closing entry.
I. Close the drawing account.
II. Close the income accounts.
III. Close the income summary to capital.
IV. Close the expense accounts.
a. II,IV,III,I
b. II,III,IV,I
c. IV,I,III,II
d. IV,III,I,II
Find what’s missing.
44-47.
a. Php 30 000
b. Php 268 000
c. Php 222 000
d. Php 278 000
Cheng Corporation
Closing Entry
For year ended December 31, 2016
1. To close revenue account
Service Income Php 500 000
Income Summary 500 000
2. To close the expense account
Income Summary 44. ?
Expenses 222 000
3. To close the net income
Income summary 45. ?
C, Capital 46. ?
4. To close the drawing to capital
C, Capital 30 000
C, Drawing 47. ?

48-50.
a. Php 299 850
b. Php 399 850
146

c. Php 60 000
d. Php 75 850
Gemma Corporation
Closing Entry
For year ended December 31, 2016
1. To close revenue account
Service Income 48?
Income Summary 49?
2. To close the expense account
Income Summary .74 850
Expenses 74 850
3. To close the net income
Income summary 325 000
G, Capital 352 000
4. To close the drawing to capital
G, Capital 60 000
G, Drawing 50. ?
51. A common tool and a summary devised used by the accountants to gather on a
sheet of paper all the information needed for the preparation of the financial statements,
adjusting entries, closing entries, and the post-closing trial balance.

a. Ledger
b. Worksheet
c. Closing Entry
d. Adjusting Journal entry
52. What is the first step in preparing a worksheet?

a. Input data in Adjustment column


b. Compute
c. Write the heading on the top center
d. Double rule the totals of the last four columns.
53. The difference between the income statement column totals and the balance sheet
column totals should be the same, this difference represents either the _____or _____.

a. Assets, Liabilities
b. Income, Expenses
c. Net income, Net loss
d. Debit, Credit
54. In writing the heading on the top center of the worksheet the format that should be
follow is:

a. Name of business
Name of working paper
Period covered
147

b. Name of working paper


Period covered
Name of business
c. Period covered
Name of working paper
Name of business
d. None of the above

55. The 10 column worksheet should follow the format of:


a. Trial Balance, Adjusted Trial Balance, Adjustments, Income Statement,
Balance Sheet
b. Adjustments, Income Statement, Balance Sheet, Trial Balance, Adjusted Trial
Balance
c. Income Statement, Balance Sheet, Trial Balance, Adjusted Trial Balance,
Adjustments
d. Trial Balance, Adjustments, Adjusted Trial Balance, Income Statement,
Balance Sheet
56-58. Find what’s missing.
Account Trial Balance Adjustments Adjusted Trial
Titles Balance
Debit Credit Debit Credit Debit Credit
Prepaid Php 5 000 a. 3 000 56. ?
Advertising
Accumulated 5 200 b. 2 000 57. ?
Depreciation-
building
Salaries 10 500 c. 2 000 58. ?
Expense

a. Php 12 500
b. Php 2 000
c. Php 8 000
d. Php 7 200
59-60. Find what’s missing.
a. 100 400
b. 100 600
c. 100 300
d. 100 500

Account Titles Income Statement Balance Sheet


Debit Credit Debit Credit
Total Php 49 700 Php150 000 Php209 200 Php108 900
Net Income 59. ? 60. ?
Php150 000 Php150 000 Php209 200 Php209 200
148

LIGAO NATIONAL HIGH SCHOOL


Ligao City

THE EFFECTIVENESS OF THE PROPOSED ELECTRONIC MODULE IN ACCOUNTING FOR SENIOR HIGH SCHOOL
TABLE OF SPECIFICATIONS IN FABM1
PRE-TEST

ITEM PLACEMENT Percentage


No. of No. of
No Objectives of Items
Meetings Items Remembering Understanding Applying Analyzing Evaluating Creating (%)
1 Describe an income statement. 3 10 1,2,3,4,5 6 7,8,9,10 17%
2 Apply terms used and prepare a balance sheet. 3 10 16,17,18 11,12 19,20 13,14,15 17%
Determine the used of the chart of accounts and
21, 22, 23,
3 determine how to post journal entries in general 3 10 25,27 28,29,30
24,26
ledger. 17%
Define Prepayments,Deferrals, Accrued Expenses,
Accrued Income, Bad Debts/Doubtful Accounts 31,33,34,35,
4 3 10 39,40 32
and Depreciation Expense and learn how to 36,37,38
prepare an Adjusting Journal Entry. 17%
Explain the objectives and be knowledgable in
5 3 10 41 42,43,44,45,46,47 48,49,50
preparing closing entries. 17%
Identify the purpose and the process in preparing
6 3 10 51,52,53,54,55 56,57,58,59,60
a worksheet. 17%

TOTAL 2 60 26 21 13 100%

Prepared by: Noted by: Approved by:

ROMMEL CARL PERALTA BRENLY MENDOZA CARMELITA A. SINSON


MT-II/ Subject Teacher SHS Coordinator Secondary School Principal II
149

Ligao National High School


Senior High School Department
Post test

DIRECTION: Choose the best answer. Write the letter in your answer sheet.

1. Fundamental Accounting Equation


e. Assets = Liabilities/Owner’s Equity
f. Assets = Liabilities x Owner’s Equity
g. Assets = Liabilities + Owner’s Equity
h. Liabilities = Owner’s Equity(Assets)
2-4. Find the missing amounts.
e. Php 763 000
f. Php 278 000
g. Php 340 000
h. Php 325 000
ASSETS (Php) LIABILITIES (Php) OWNER’S EQUITY (Php)
540 000 200 000 5. ?
6. ? 310 000 453 000
708 000 7. ? 430 000
8. Covers office supplies used by a business in the conduct of its daily operations.
a. Insurance expense
b. Supplies expense
c. Wage expense
d. Utility expense
9. One of the step in preparing an income statement is that “Expenses are simply
deducted from the total revenue to arrive at the net income.
c. True
d. False
10. If the total expenses of Salvador’s Catering Services is Php 75 000 and the net
income is Php 251 000, how much is their total income?
a. Php 324 000
b. Php 328 000
c. Php 326 000
d. Php 322 000
11. Includes revenues earned or generated by the business in performing services
for a customer or client.
e. Salaries expense
f. Asset
g. Liability
150

h. Service income
12. The annual portion of the cost of tangible assets such as buildings, machineries
and equipment charged as expense for the year.
a. Depreciation expense
b. Wage expense
c. Utility expense
d. Miscellaneous expense
13. If you were an investor where would you invest your money? In a company with
a. High income and high expenses
b. Low income and low expenses
c. Low income and high expenses
d. High income and low expenses
14. The chart of accounts is compose of
a. Balance sheet accounts only
b. Income statements accounts only
c. Both Balance sheet and Income statement accounts
d. None of the above
15. Find the net income of Taehyong’s Ship Repair Services.
Taehyong’s Ship Repair Services
Income Statement
For Month Ended August 31, 2016

Repairs revenue Php 200 000


Other income 10 000
Total income Php 210 000
Expenses
Salaries and Wages Php 35 000
Utilities 14 000
Supplies 11 000
Depreciation 2 000
Miscellaneous 3 000
Net income ?

e. Php 145 000


f. Php 154 000
g. Php 275 000
h. Php 257 000
16. From item no. 12 what is the total expenses of Taehyong’s Ship Repair Services
a. Php 145 000
b. Php 154 000
151

c. Php 65 000
d. Php 56 000

17. Economic resources owned by the business expected for future gain.
e. Asset
f. Liabilities
g. Owner’s Equity
h. Expenses
18. Summary of the financial balances of an individual or organization, whether it be
a sole proprietorship, a business partnership, a corporation, private limited
company or other organization such as Government or not for-profit entity. It is
use to evaluate the financial health of the company.
a. Balance sheet
b. Income statement
c. Closing entry
d. Adjusting entry
19. An expense related to the use of electricity, fuel, water, and telecommunication
facilities.
a. Depreciation expense
b. Wage expense
c. Utility expense
d. Miscellaneous expense
20. Accounts, namely revenue and expense are classified as nominal or temporary
accounts.
a. Balance sheet
b. Income statement
c. Closing entry
d. Adjusting entry
21. Include debts, obligations to pay and claims of the creditors on the assets of the
business
a. Liabilities
b. Assets
c. Expenses
d. Owner’s Equity
22. The group of the accounts used by the company. It is the book of final entry.
a. Ledger
b. Worksheet
c. Chart of Accounts
d. Adjusting entry
23. The process of transferring information from the journal to the ledger is called
____________?
a. Pointing
b. Journalizing
c. Posting
d. Printing
24. The Asset must be equal to the sum of the total liabilities and total assets.
152

a. True
b. False
25. The accounts in the general ledger are classified in to three general groups.
a. True
b. False
26. The corresponding account numbers of Assets Accounts must be the same to
the corresponding account numbers of Liabilities Accounts.
a. True
b. False
27. A list of all account titles used by the company with their corresponding account
numbers.
a. Ledger
b. Worksheet
c. Chart of Accounts
d. Adjusting entry
28. Arrange the following steps in preparing the Balance Sheet.
X. Use the basic accounting equation to make a balance sheet
XI. Choose the date for the balance sheet
XII. Prepare the header of the balance sheet
XIII. List all current assets.
XIV. List all non-current assets, also known as long-term assets
XV. Determine current liabilities.
XVI. Calculate all long-term liabilities, also known as fixed liabilities
XVII. Calculate the owner's equity.
XVIII. Add the “Total Liabilities” and “Total Owner’s Equity” figures.
e. I,II,III,IV,V,VI,VII,VIII,IX
f. I,III,II,V,IV,VII,VI,VIII,IX
g. II,III,IV,V,VI,VIII,VII,I,IX
h. II,III,IV,V,VII,IX,VI,VIII,I
29. Arrange the following steps in preparing the ledger.
I. After posting the amount to the ledger, write the account number in the posting
reference (P.R.) column of the journal.
II. From the Journal, copy the date of the transaction to the ledger
III. Under the debit column in the ledger, transfer the debit amount from the
journal. Similarly, under the credit column in the ledger, transfer the credit
amount from the journal
IV. Under the journal reference (J.R.) column of the ledger, copy the page
number of the journal.
a. I,II,III,IV
b. II,IV,III,I
c. III,IV,I,II
d. IV,I,II,III
30. Includes the interest of the owners in the business; claims of the owners on the
assets of the business; and the investment of the owner plus or minus the results
of the operations
a. Asset
153

b. Liabilities
c. Owner’s Equity
d. Expenses

31. Entries used to update the accounts prior to the preparation of Financial
Statements because they affect more than one accounting period.
a. Ledger
b. Worksheet
c. Chart of Accounts
d. Adjusting Journal entry
32. Update the owner’s capital account at the end of the period. They also eliminate
the balances of the nominal Accounts to ready them for the next accounting
period.
a. Ledger
b. Worksheet
c. Closing Entry
d. Adjusting Journal entry
33. Why do we need to adjust journal entries?
a. For the company’s safety.
b. To know the current records.
c. To avoid overstatement or understatement of balance sheet items and
income statement items.
d. To locate the loss items of the company.
34. Expenses already paid but not yet incurred or used.
e. Unearned Income
f. Prepayments
g. Accrued Income
h. Accrued Expense
154

35. A common tool and a summary devised used by the accountants to gather on a
sheet of paper all the information needed for the preparation of the financial
statements, adjusting entries, closing entries, and the post-closing trial balance.
a. Ledger
b. Worksheet
c. Closing Entry
d. Adjusting Journal entry
36. Expenses already incurred or used, but not yet paid.
e. Unearned Income
f. Prepayments
g. Accrued Income
h. Accrued Expense
37. The allocation of plant asset cost over its estimated useful life. This is the
expense allotted for the wear and tear of property, plant and equipment due to
passage of time.
a. Unearned Income
b. Prepayments
c. Bad Debts/Doubtful Accounts
d. Depreciation Expense
38. . The difference between the income statement column totals and the balance
sheet column totals should be the same, this difference represents either the
_____or _____.
a. Assets, Liabilities
b. Income, Expenses
c. Net income, Net loss
d. Debit, Credit
39. Income already earned but not yet received.
a. Unearned Income
b. Prepayments
c. Accrued Income
d. Accrued Expense
40. Arrange the following steps in preparing the closing entry.
V. Close the drawing account.
VI. Close the income accounts.
VII. Close the income summary to capital.
VIII. Close the expense accounts.
e. II,IV,III,I
f. II,III,IV,I
g. IV,I,III,II
h. IV,III,I,II
41. Income already received but not yet earned.
e. Unearned Income
f. Prepayments
g. Accrued Income
h. Accrued Expense
155

42. . What is the first step in preparing a worksheet?


a. Input data in Adjustment column
b. Compute
c. Write the heading on the top center
d. Double rule the totals of the last four columns.
43-45. Find what’s missing.
Account Trial Balance Adjustments Adjusted Trial Balance
Titles
Debit Credit Debit Credit Debit Credit
Prepaid Php 5 d. 3 43. ?
Advertising 000 000
Accumulated 5 e. 2 44. ?
Depreciation- 200 000
building
Salaries 10 f. 2 45. ?
Expense 500 000

2. Php 12 500
3. Php 2 000
4. Php 8 000
5. Php 7 200
46-49. Find what’s missing.
e. Php 30 000
f. Php 268 000
g. Php 222 000
h. Php 278 000
Cheng Corporation
Closing Entry
For year ended December 31, 2016
5. To close revenue account
Service Income Php 500 000
Income Summary 500 000
6. To close the expense account
Income Summary 46. ?
Expenses 222 000
7. To close the net income
Income summary 47. ?
C, Capital 48. ?
8. To close the drawing to capital
C, Capital 30 000
C, Drawing 49. ?
50-51. Rent paid last July amounted to Php 21 000, of which Php 14 000 has already
expired. This was initially recorded as Prepaid Rent upon payment.

1. Rent expense Php 50?


Prepaid expense Php 510?
156

e. Php 3 000
f. Php 6 000
g. Php 7 000
h. P
hp 2
500

55. L
oss
es
due
to
unc
olle
ctibl
e
acc
ount
s.
a. U
nearned Income
b. Prepayments
c. Bad Debts/Doubtful Accounts
d. Depreciation Expense
56.In writing the heading on the top center of the worksheet the format that should be
follow is:

e. Name of business
Name of working paper
Period covered
f. Name of working paper
Period covered
Name of business
g. Period covered
Name of working paper
Name of business
h. None of the above

57. The 10 column worksheet should follow the format of:


a. Trial Balance, Adjusted Trial Balance, Adjustments, Income Statement,
Balance Sheet
b. Adjustments, Income Statement, Balance Sheet, Trial Balance, Adjusted Trial
Balance
c. Income Statement, Balance Sheet, Trial Balance, Adjusted Trial Balance,
Adjustments
157

d. Trial Balance, Adjustments, Adjusted Trial Balance, Income Statement,


Balance Sheet
58. Which is true?
a. Expenses- credit , Income- credit
b. Expenses- debit , Income- debit
c. Expenses- credit , Income- debit
d. Expenses- debit , Income- credit
59-60. Find what’s missing.
e. 100 400
f. 100 600
g. 100 300
h. 100 500

Account Income Statement Balance Sheet


Titles
Debit Credit Debit Credit
Total Php 49 700 Php150 000 Php209 200 Php108 900
Net Income 59. ? 60. ?
Php150 000 Php150 000 Php209 200 Php209 200
158

Ligao National High School


Senior High School
Ligao City

LEARNING SKILLS OBSERVATION FORM


Introduction:
This observation form is designed to evaluate the student’s engagement towards the activity conducted by the researchers.
This form is divided into two parts: part 1 is about the observation of the observer to the students and part 2 is about the
perception of the observer towards the students while observing.
Instruction:
Please encircle the score that best describes each criterion based on your observation. Please be guided that 5 is the highest
rating you may give for each item in the observation category if it satisfies the performance level of the students based on the
rubrics while 1 is the lowest rating. Your remarks are very much welcome in order to further improves the e-learning module.

Highly Observed - Seldom Observed –


Frequently Observed - 4 Moderately Observed - 3 Not Observed - 1
5 2
Numerical
OBSERVATION Remarks
rating
Positive Body Language
Students exhibits body postures that indicate they are paying 5 4 3 2 1
attention to the researchers and/or other students.
Consistent Focus
All students are focused on the learning activity with minimum 5 4 3 2 1
disruptions.
Verbal participation
Students expresses thoughtful ideas, reflective answers and 5 4 3 2 1
questions relevant or appropriate to learning.
Student Confidence
Students exhibits confidence and can initiate and complete a task 5 4 3 2 1
with limited coaching and can work in a group
Fun and Excitement
5 4 3 2 1
Students exhibit interest and enthusiasm and use positive humor.
PERCEPTIONS
Individual Attention
5 4 3 2 1
Students feel comfortable seeking help and asking questions
Clarity of Learning
Students can describe the purpose of the activity. This is not the
5 4 3 2 1
same as being able to describe the activity being done during
class.
Meaningfulness of Work
Students find the work interesting, challenging, and connected to 5 4 3 2 1
learning
Rigorous Thinking
Students work on complex problems, create original solutions and 5 4 3 2 1
reflect on the quality of the work.
Performance Orientation
Students Understand what quality work is and how it will be
5 4 3 2 1
assessed. They can also describe the criteria by which their work
will be evaluated.
Overall Total of Students Engagement:

I CERTIFY the correctness and authenticity of the ratings of the observation for students engagement towards
the activity done by the researchers relating to developed module in Accountancy, Business and Management for Senior
High School.

________________________________
Validator

________________________________
Date
159

JOURNAL QUESTIONNAIRE
1. What are your thoughts before using the electronic module?
2. Do you think electronic module is better than traditional teaching materials (such
as books, module and etc.) Why or why not?
3. What are your expectations towards the electronic module?
4. Do you think electronic module as a substitute for traditional teaching
5. Do you think electronic module will help you in your studies? Why or why not?

Focus Group Discussion Questionnaire

1. What are your thoughts after using the electronic module?


2. Which one is better? Traditional teaching materials (such as books, modules and
etc.) or the electronic module? Why?
3. Did the electronic module meet your expectations upon it?
4. Do you recommend electronic module in teaching as learning material? Why or
why not?
5. Did the electronic module help you in your studies? Why or why not?
160

LIGAO NATIONAL HIGH SCHOOL


Ligao City
SENIOR HIGH SCHOOL DEPARTMENT
Control Group

Year and Section: 11-ABM3 Male: 11 Female: 35


Class Adviser: Mrs. Ana Marie C. Embido Total: 46
Last Name First Name M.I. Day 1 Day 2 Day3
Male
Alvarez June Inel Remon
Bontile Edrian
Boral Owen
Cadag Kenneth Robert
Mahusay John Rey
Merced John Matthew
Morada Zoren
Pedrajeta Rey Mark
Quililan Lejan Mark
Ros Joshua
Tolarba Jester Allen
Female
Allorde Jasmine Nicole
Avila Liza Mae
Azupardo Arlene
Banania Camille Joy
Calpe Jazmin
Casabuena Ana Mae
Catibayan Carissa Kaye
Cerillo Jinky
Cogasa Mischel
De la Fuente Mary Ann
De los Santos Rushel
Diño Cherry
Granada Abigail
Inocencio Ashleemaine
Merced Monique Kristine
Nacario Kimberly Jhan
Nazaria Daryll Lance
Nota Camille
Nullan Shane
Oceana Angelica
Olayes Sarah Joy
Olitin Mariel
Oliver Cristina
Pago Tiara Kristine
Pobocan Sheila
Quiapos Jocymel
Quigaman Aira
Quigaman Rica Mae
Quirona Cyrel Joy
Regilme Anjanete
Sadia Myra
Sayat Erika Mae
Tumambing Sharmaine Rose
Tayamora Melissa
Valladolid April Allyson
161

LIGAO NATIONAL HIGH SCHOOL


SENIOR HIGH SCHOOL DEPARTMENT
Ligao City
Experimental Group
Year and Section: 11-ABM2 Male: 8 Female: 33
Class Adviser: Mrs. Concepcion Delgado Total: 41
Last Name First Name M.I. Day 1 Day 2 Day 3
Male
Balbastro Allan Dale D.
Carpio Frank Charles S.
Castelo Dale M.
Copones John Francis Ian F.
Floranza Joshua Ian C.
Ibanez Kristian Jay M.
Mella Jovanray Oliver T.
Saminiano Jenel B.
Female
Alcaldeza Erica Mae P.
Ando Zion Rose O.
Azores Jasmin B.
Balderama Mylene C.
Benisa Rosenda M.
Boni Anaziel M.
Boy Ma. Catherine M.
Cipriano Rica Mae R.
Custodio Ma. Corazon B.
De Leon Krystalen Rowences R.
De La Torre Lynzy P.
Dino April Ann
Divinaflor Marle Lucille A.
Manlapaz Jerrylene P.
Ociana Dimple R.
Octavo Judy P.
Orobia Jannele Nina C.
Palaje Nica G.
Pedres Marilyn M.
Penino Eloisa Mae B.
Perez Azelle Joi D.
Policarpio Christine R.
Quinto Ma. Angel Hart N.
Quitasol Zhane Khryzia N.
Ragos Mary Joy F.
Ranola Erica Mae P.
Roberto Francia S.
Rodrigueza Ivy A.
Rosario Mailayn
Roxas Princess Anne R.
Sandagon Danah Mae
Tuagnon Andrea Mae R.
Visczaya Graciel Jean T.
162

LIGAO NATIONAL HIGH SCHOOL


SENIOR HIGH SCHOOL DEPARTMENT
Ligao City

Year and Section: 11-ABM1 Male: 8 Female: 41


Class Adviser: Mrs. Rosalie B. Ricafranca Total: 49
Last Name First Name M.I. Signature
Male
Balonzo Jimwell L.
Banadera Edrian B.
Buenavente John Paul C.
Frederico Benedict R.
Losa Jomari C.
Manes Jaymar
Rabe Noel Christopher R.
Sequitin Frances A.
Female
Alamares Chris Justine N.
Almocera Mhetchelo E.
Barbacena Cristine A.
Bonde Cindy P.
Bonde Quinnie Keith E.
Boregas Rona L.
Bron Jamaica Andrea
Buenaflor Claire M.
Buenaobra Trixie Mae P.
Calacday Charlene Mae B.
Capacillo Richel Ann R.
Ceballo Cinderella C.
Cha Karen C.
Colar Ma. Francesca A.
Dacuya Michelle S.
De La Fuente Marah Y.
Dolz Jevielyn A.
Domingo Eloisa Gailele L.
Escopete Chrisia A.
Jaranilla Dianne Faith B.
Laxamana Jessica M.
Layug Ma. Ronneth P.
Manzanero Eliza Marie R.
Mataya Rovilyn M.
Matias Aljean Marie P.
Morada Aprielle jhoanne A.
Nieva Jena Danielle R.
Nocedo Janine B.
Novelero Joanna Mae R.
Ocfemia Nordelyn P.
Pedrajeta Shaira Mae R.
Peralta Abigail T.
Ponting Kristine B.
Rafallo Jeszel E.
Ragos Victoria Bianca S.
Ramirez Erica Jean P.
Razal Mikka Mae M.
Reosi Janica M.
Redoquillo Ara Marchie C.
Suruiz Patricia Mae B.
Tolosa Charisse Ann H
163

Ligao National High School


Senior High School Department
Guilid, Ligao City

CERTIFICATION

This is to certify that the Quasi-Experimental Research of Group 5 of 12-ABM4,

entitled “THE EFFECTIVENESS OF THE PROPOSED ELECTRONIC MODULE IN

ACCOUNTING FOR SENIOR HIGH SCHOOL” has been reviewed and edited by the

undersigned.

ALEX MICHAEL BORIBOR


Editor/Master Teacher II

PAMELA G. GARCIA
Editor/Master Teacher II

Noted:

BRENLY B. MENDOZA

SHS Assistant Principal designate


164

Ligao National High School


Senior High School Department
Guilid, Ligao City

CERTIFICATION

This is to certify that the Statistics written on the Group 5 of 12-ABM4 Quasi-

Experimental Research entitled “THE EFFECTIVENESS OF THE PROPOSED

ELECTRONIC MODULE IN ACCOUNTING FOR SENIOR HIGH SCHOOL” has been

reviewed and validated by the undersigned.

JOJIM CORDOVA

Statistician /Master Teacher II

Noted:

BRENLY B. MENDOZA

SHS Assistant Principal designate


165

Ligao National High School


Senior High School Department
Guilid, Ligao City

CERTIFICATION
This is to certify that the observation form used to determine the student’s

engagement towards the proposed electronic module in relation to the Quasi-

Experimental Research of Group 5 of 12-ABM4, entitled “THE EFFECTIVENESS OF

THE PROPOSED ELECTRONIC MODULE IN ACCOUNTING FOR SENIOR HIGH

SCHOOL” has been validated by the undersigned.

JOJIM CORDOVA
Master Teacher II

EFREN SALIGUMBA
Master Teacher II

CONCEPCION DELGADO
Master Teacher II

Noted:

BRENLY B. MENDOZA

SHS Assistant Principal designate


166

Ligao National High School


Senior High School Department
Guilid, Ligao City

CERTIFICATION
This is to certify that the validation form used to determine the validity of the

proposed electronic module in relation to the Quasi-Experimental Research of Group 5

of 12-ABM4, entitled “THE EFFECTIVENESS OF THE PROPOSED ELECTRONIC

MODULE IN ACCOUNTING FOR SENIOR HIGH SCHOOL” has been validated by the

undersigned.

JOJIM CORDOVA
Master Teacher II

ALEX MICHAEL BORIBOR


Master Teacher II

OSCAR REPOLONA
Master Teacher II

EFREN SALIGUMBA
Master Teacher II

RYAN CASULANG
Student’s Affair Coordinator

Noted:

BRENLY B. MENDOZA

SHS Assistant Principal designate


167

DOCUMENTATION

Pre and post-test of both control and experimental group

Utilization of the Proposed Electronic Module


168

Curriculum Vitae

Personal Information

Name: John Marlo Antang

Birthday: December 1, 1999

Birthplace: Tinago, Ligao City

Age: 17 years old

Nationality: Filipino

Religion: Iglesia Ni Cristo

Civil Status: Single

Parents Name: Evangeline Antang (Mother)

Marlo Antang (Father)

Educational Background

Elementary School: Ligao West Central Elementary School Binatagan (LWCESB)

Secondary School: Ligao National High School (LNHS)


169

Curriculum Vitae

Personal Information

Name: Judy Ann Pulong

Birthday: March 19, 2000

Birthplace: Bobonsuran, Ligao City

Age: 17 years old

Nationality: Filipino

Religion: Roman Catholic

Civil Status: Single

Parents Name: Vivian Pulong (Mother)

Silvestre Pulong (Father)

Educational Background

Elementary School: Cavasi Elementary School

Secondary School: Ligao National High School (LNHS)


170

Curriculum Vitae

Personal Information

Name: Zonabe Petiluna

Birthday: December 20, 1999

Birthplace: Paulog, Ligao City

Age: 17 years old

Nationality: Filipino

Religion: Roman Catholic

Civil Status: Single

Parents Name: Corazon Petiluna (Mother)

Bernabe Petiluna (Father)

Educational Background

Elementary School: Paulog Elementary School

Secondary School: Ligao National High School (LNHS)