ACELEC 321 Prelim Summative

Assessment 2
Part 1: Multiple Choice

In a CPA Board Exam Review Class, the reviewer normally does the talking and gives the
solution to problems immediately because there are so many topics needed to be
discussed within four months. Which of the following principles of effective teaching
and learning is sacrificed? *

Time plus energy equals learning.

Active involvement of the learner enhances learning.
Expect more and you will receive more.
Material must be meaningful.

As early as elementary education, the computation of interest (Principal x Rate x Time)

has been taught to students in their Mathematics class. This is the reason why it is
easier for Accountancy students to appreciate the concept of interest when this is
revisited in their college class. What Theory and Research-based Principles of Learning
is most applicable in this scenario? *

Goal-directed practice coupled with targeted feedback enhances the quality of students’ learning.
Students’ current level of development interacts with the social, emotional, and intellectual climate
of the course to impact learning.
Students’ prior knowledge can help or hinder learning.
To become self-directed learners, students must learn to monitor and adjust their approaches to
learning.
There are observed cases where students with financial difficulties tend to excel more
compared to those who are financially well-off. The former tends to exert more effort to
study, maximizing their limited resources and the latter tends to be more relaxed. What
Theory and Research-based Principles of Learning most likely explains this
observation? *

Goal-directed practice coupled with targeted feedback enhances the quality of students’ learning.
How students organize knowledge influences how they learn and apply what they know.

Students’ motivation determines, directs, and sustains what they do to learn.

 To become self-directed learners, students must learn to monitor and adjust their approaches to
learning.
A teacher has been brought up by disciplinarian parents. This must be the very reason
why she is also very strict to students in terms of meeting deadlines, proper decorum in
class and even observance of good accounting form with the correct captioning and
placement of single and double rule. What factor embodied in the transactional model
of teaching/learning process is best described in this observation? *

Context
Input
Classroom processes
Output

A teacher is finds it difficult in teaching in his current class because the diversity of the
profile of students he has. Some are very much influenced by Colossians 3:23
(Whatever you do, work at it with all your heart, as working for the Lord, not for human
masters.”). Others are atheists who believe in Hakuna Matata (refer to Lion King). What
diversity factor is best described in this case? *

Intellectual abilities and multiple intelligences

Emotional
Linguistic
Religion

In the Indian movie, Taare Zameen Par, academically poor Ishaan was sent to a
boarding school by his frustrated parents. His art teacher suspected that he is dyslexic
and helped him overcome his disability. What diversity source is best described in this
case? *

Social background
Linguistic
Exceptional skills and characteristics
Other sources of diversity

Mrs. Cardona is known to be a very active member of the PICPA and GACPA. She
became PICPA Baguio-Benguet-Mt. Province Chapter President, Northern Luzon
Regional Director and currently the Vice President for Education. She was the president
of the GACPA Cordillera Chapter. Because she is able to establish good relations with
CPAs throughout the country through these affiliations, she is able to effectively share
her learnings from these CPAs to her students in class. What NCBTS competency was
she able to develop? *

Domain 1
Domain 3
Domain 5
Domain 7
Dr. Dacayo knows by heart the provision of CMO 27 series of 2017. She is actively
involved in the development of program learning outcomes and learning outcomes
which she communicates well to her students every orientation meeting with students.
What NCBTS competency was she able to develop? *

Domain 2
Domain 4
Domain 6
Domain 7
Which of the following characteristics of effective teachers is not explicitly mentioned
by Hildebrand in his Stanford University published literature? *

Dynamism and Enthusiasm

Analytic/Synthetic Approach
Visionary and Risk-taker
Organization and Clarity

A very religious teacher adopts in class his church practice where all males are seated
at the left side and the ladies at the right side regardless of sexual preference. What
time of classroom is the teacher advocating? *

Religious Classroom
Homogeneous Classroom
Inclusive, Learning Friendly Classroom
Traditional Classroom

A student prefers the chalk-talk approach of teaching rather than watching video clips,
PowerPoint slides and other visual aids. He prefers that everything is structured
following the sequence of the textbook. This student favors what time of UNESCO
Toolkit-described classroom? *
 Structured Classroom
Traditional Classroom
Learning Friendly Classroom
Inclusive Classroom

Which of the following classroom style does not belong to the group? *

Inquiring
Competitive Learning
Linear
Prescriptive
Which of the following thinking skills is least applicable to accounting? *

Convergent Thinking
Problem Solving
Metaphoric Thinking
Critical Thinking

The intended content of what we teach is not clearly laid down in the Policies,
Standards and Guidelines for Bachelor of Science in Accountancy released by the
Commission on Higher Education because seemingly, the Commission would like to
give the Higher Education Institutions the leeway to craft their own course contents that
would best address the needs of their community. As a start-off point, which of the
following documents should be used as a priority basis in crafting the course content
for the subjects in the new curriculum? *

CHED Memorandum Order 3 series of 2007

CHED Memorandum Order 27 series of 2017
LECPA Syllabi and Table of Specifications effective 2022
Republic Act 9298

Which of the following creativity aspect is least applicable to studying accounting? *

Awareness
Imagination
Flexibility
Perseverance
Which of the following does not belong to the group? *
 Reflective
Stimulating
Formal
Cooperative Learning
Gagne's Nine Instructional Events
Identify the cognitive process applicable in the instructional event described in the following items. Choose the
BEST answer.

The teacher gives her students a copy of the module. On the first page, it explicitly
mentions “At the end of the term, the would-be Accountants must be able to understand
the Philippine Conceptual Framework that serves as the basis in the formulation of the
Philippine Financial Reporting Standards.” *

Expectancy
As a kick-off point to the class discussion on internal control for cash, he asks the
students what they do in order to safeguard the cash their parents give them. *

Reception
To check whether the students learned adequately after a lengthy discussion on the
conceptual framework, the teacher grouped the students and gave a number of short
cases for them to analyze, applying the principles discussed. This will enable the
students confirm if they correctly understood the lesson and help them retain the
learnings for the day. *

Responding
As an evaluation whether the students have learned and remembered the entire
accounting cycle, the teacher gave them a comprehensive problem from journalizing to
reversing entries. He made it clear that he will not give hints or guidance throughout the
duration of the activity. *

Retrieval
The teacher gave students a copy of a bank statement and cash general ledger of a
hypothetical company. He asked them to prepare a bank reconciliation out of these
documents. Throughout the class period, he was going around to check whether the
students are doing the correct procedure and gave them immediate feedback in the
process. *

Reinforcement
Multiple Intelligence

Instruction:

Group A *

Linguistic
Group B *

Mathematical
Group C *

Musical
Group D *

Spatial
Group E *

Kinesthetic
Group F *

Interpersonal
Group G *

Intrapersonal
Group H *

Naturalist
Group I *

Existential
End of Assessment. Congratulations. Please prepare for your Prelim Examinations. God
bless.