ACCOUNTANCY (Code No.

055)

Rationale

The course in accountancy is introduced at plus two stage of senior second of school education,
as the formal commerce education is provided after ten years of schooling. With the fast
changing economic scenario, accounting as a source of financial information has carved out a
place for itself at the senior secondary stage. Its syllabus content provide students a firm
foundation in basic accounting concepts and methodology and also acquaint them with the
changes taking place in the preparation and presentation of financial statements in accordance
to the applicable accounting standards and the Companies Act 2013.

The course in accounting put emphasis on developing basic understanding about accounting as
an information system. The emphasis in Class XI is placed on basic concepts and process of
accounting leading to the preparation of accounts for a sole proprietorship firm. The students
are also familiarized with basic calculations of Goods and Services Tax (GST) in recording the
business transactions. The accounting treatment of GST is confined to the syllabus of class XI.

The increased role of ICT in all walks of life cannot be overemphasized and is becoming an
integral part of business operations. The learners of accounting are introduced to Computerized
Accounting System at class XI and XII. Computerized Accounting System is a compulsory
component which is to be studied by all students of commerce in class XI; whereas in class XII
it is offered as an optional subject to Company Accounts and Analysis of Financial Statements.
This course is developed to impart skills for designing need based accounting database for
maintaining book of accounts.

The complete course of Accountancy at the senior secondary stage introduces the learners to
the world of business and emphasize on strengthening the fundamentals of the subject.

Objectives:
1. To familiarize students with new and emerging areas in the preparation and presentation
of financial statements.
2. To acquaint students with basic accounting concepts and accounting standards.
3. To develop the skills of designing need based accounting database.
4. To appreciate the role of ICT in business operations.
5. To develop an understanding about recording of business transactions and preparation
of financial statements.
6. To enable students with accounting for Not-for-Profit organizations, accounting for
Partnership Firms and company accounts.
 Accountancy (Code No.055)
Course Structure
Class-XI (2024-25)
Theory: 80 Marks 3 Hours
Project: 20 Marks
Units Periods Marks
Part A: Financial Accounting-1
Unit-1: Theoretical Framework 25 12
Unit-2: Accounting Process 115 44
Part B: Financial Accounting-II
Unit-3: Financial Statements of Sole Proprietorship 60 24

Part C: Project Work 20 20

PART A: FINANCIAL ACCOUNTING - I

Unit-1: Theoretical Frame Work

Units/Topics Learning Outcomes
Introduction to Accounting After going through this Unit, the students will be
• Accounting- concept, meaning, as a source able to:
of information, objectives, advantages and • describe the meaning, significance,
limitations, types of accounting information; objectives, advantages and limitations of
users of accounting information and their accounting in the modem economic
needs. Qualitative Characteristics of environment with varied types of business
Accounting Information. Role of Accounting in and non-business economic entities.
Business. • identify / recognise the individual(s) and
• Basic Accounting Terms- Entity, Business entities that use accounting information for
Transaction, Capital, Drawings. Liabilities serving their needs of decision making.
(Non Current and Current). Assets (Non • explain the various terms used in accounting
Current, Current); Expenditure (Capital and and differentiate between different related
Revenue), Expense, Revenue, Income, terms like current and non-current, capital
Profit, Gain, Loss, Purchase, Sales, Goods, and revenue.
Stock, Debtor, Creditor, Voucher, Discount • give examples of terms like business
(Trade discount and Cash Discount) transaction, liabilities, assets, expenditure
and purchases.
Theory Base of Accounting • explain that sales/purchases include both
• Fundamental accounting assumptions: cash and credit sales/purchases relating to
GAAP: Concept the accounting year.
• Basic Accounting Concept : Business Entity,
 Money Measurement, Going Concern, • differentiate among income, profits and gains.
Accounting Period, Cost Concept, Dual • state the meaning of fundamental accounting
Aspect, Revenue Recognition, Matching, Full assumptions and their relevance in
Disclosure, Consistency, Conservatism, accounting.
• Materiality and Objectivity • describe the meaning of accounting
• System of Accounting. Basis of Accounting: assumptions and the situation in which an
cash basis and accrual basis assumption is applied during the accounting
• Accounting Standards: Applicability of process.
Accounting Standards (AS) and Indian • explain the meaning, applicability, objectives,
Accounting Standards (IndAS) advantages and limitations of accounting
• Goods and Services Tax (GST): standards.
Characteristics and Advantages. • appreciate that various accounting standards
developed nationally and globally are in
practice for bringing parity in the accounting
treatment of different items.
• acknowledge the fact that recording of
accounting transactions follows double entry
system.
• explain the bases of recording accounting
transaction and to appreciate that accrual
basis is a better basis for depicting the
correct financial position of an enterprise.
• Explain the meaning, advantages and
characteristic of GST.

Unit-2: Accounting Process

Units/Topics Learning Outcomes

Recording of Business Transactions After going through this Unit, the students will be
• Voucher and Transactions: Source able to:
documents and Vouchers, Preparation of • explain the concept of accounting equation
Vouchers, Accounting Equation Approach: and appreciate that every transaction affects
Meaning and Analysis, Rules of Debit and either both the sides of the equation or a
Credit. positive effect on one item and a negative
• Recording of Transactions: Books of Original effect on another item on the same side of
Entry- Journal accounting equation.
• Special Purpose books: • explain the effect of a transaction (increase or
• Cash Book: Simple, cash book with bank decrease) on the assets, liabilities, capital,
column and petty cashbook revenue and expenses.
 • Purchases book • appreciate that on the basis of source
• Sales book documents, accounting vouchers are
• Purchases return book prepared for recording transaction in the
• Sales return book books of accounts.

• Journal proper • develop the understanding of recording of

Note: Including trade discount, freight and cartage transactions in journal and the skill of
expenses for simple GST calculation. calculating GST.
• Ledger: Format, Posting from journal and • explain the purpose of maintaining a Cash
subsidiary books, Balancing of accounts Book and develop the skill of preparing the
format of different types of cash books and
Bank Reconciliation Statement: the method of recording cash transactions in
• Need and preparation, Bank Reconciliation Cash book.
Statement • describe the method of recording
Depreciation, Provisions and Reserves transactions other than cash transactions as
• Depreciation: Meaning, Features, Need, per their nature in different subsidiary books .
Causes, factors • appreciate that at times bank balance as
• Other similar terms: Depletion and indicated by cash book is different from the
Amortisation bank balance as shown by the pass book /
• Methods of Depreciation: bank statement and to reconcile both the
i. Straight Line Method (SLM) balances, bank reconciliation statement is
ii. Written Down Value Method (WDV) prepared.
Note: Excluding change of method • develop understanding of preparing bank
• Difference between SLM and WDV; reconciliation statement.
Advantages of SLM and WDV
• appreciate that for ascertaining the position of
• Method of recoding depreciation individual accounts, transactions are posted
i. Charging to asset account
from subsidiary books and journal proper into
ii. Creating provision for
the concerned accounts in the ledger and
depreciation/accumulated depreciation
develop the skill of ledger posting.
account
• explain the necessity of providing
• Treatment of disposal of asset
depreciation and develop the skill of using
• Provisions, Reserves, Difference Between
different methods for computing depreciation.
Provisions and Reserves.
• understand the accounting treatment of
• Types of Reserves:
providing depreciation directly to the
i. Revenue reserve
ii. Capital reserve concerned asset account or by creating
iii. General reserve provision for depreciation account.
iv. Specific reserve
v. Secret Reserve • appreciate the method of asset disposal
• Difference between capital and revenue through the concerned asset account or by
reserve preparing asset disposal account.
• appreciate the need for creating reserves and
Trial balance and Rectification of Errors also making provisions for events which may
• Trial balance: objectives, meaning and belong to the current year but may happen in
preparation next year.
(Scope: Trial balance with balance method only) • appreciate the difference between reserve
• Errors: classification-errors of omission, and reserve fund.
commission, principles, and compensating; • state the need and objectives of preparing
their effect on Trial Balance. trial balance and develop the skill of
• Detection and rectification of errors; preparing trial balance.
(i) Errors which do not affect trial balance • appreciate that errors may be committed
(ii) Errors which affect trial balance during the process of accounting.
• preparation of suspense account. • understand the meaning of different types of
errors and their effect on trial balance.
• develop the skill of identification and location
of errors and their rectification and
preparation of suspense account.

Part B: Financial Accounting - II

Unit 3: Financial Statements of Sole Proprietorship

Units/Topics Learning Outcomes

Financial Statements After going through this Unit, the students will be
Meaning, objectives and importance; Revenue and able to:
Capital Receipts; Revenue and Capital Expenditure; • state the meaning of financial statements the
Deferred Revenue expenditure. Opening journal • purpose of preparing financial statements.
entry. Trading and Profit and Loss Account: Gross • state the meaning of gross profit, operating
Profit, Operating profit and Net profit. Preparation. profit and net profit and develop the skill of
preparing trading and profit and loss account.
Balance Sheet: need, grouping and marshalling of • explain the need for preparing balance sheet.
assets and liabilities. Preparation. Adjustments in • understand the technique of grouping and
preparation of financial statements with respect to marshalling of assets and liabilities.
closing stock, outstanding expenses, prepaid • appreciate that there may be certain items
expenses, accrued income, income received in other than those shown in trial balance which
advance, depreciation, bad debts, provision for may need adjustments while preparing
doubtful debts, provision for discount on debtors, financial statements.
Abnormal loss, Goods taken for personal use/staff • develop the understanding and skill to do
welfare, interest on capital and managers adjustments for items and their presentation
commission. Preparation of Trading and Profit and in financial statements like depreciation,
Loss account and Balance Sheet of a sole closing stock, provisions, abnormal loss etc.
proprietorship with adjustments.
• develop the skill of preparation of trading and
profit and loss account and balance sheet.
Incomplete Records
Features, reasons and limitations.
Ascertainment of Profit/Loss by Statement of Affairs
method. (excluding conversion method)

Part C: Project Work (Any One)

1. Collection of source documents, preparation of vouchers, recording of transactions with the help of vouchers.
2. Preparation of Bank Reconciliation Statement with the given cash book and the pass book with twenty to
twenty-five transactions.
3. Comprehensive project of any sole proprietorship business. This may state with journal entries and their
ledgering, preparation of Trial balance. Trading and Profit and Loss Account and Balance Sheet. Expenses,
incomes and profit (loss), assets and liabilities are to be depicted using pie chart / bar diagram. This may
include simple GST related transactions.
 PROJECT WORK

It is suggested to undertake this project after completing the unit on preparation of financial statements. The
student(s) will be allowed to select any business of their choice or develop the transaction of imaginary
business. The project is to run through the chapters and make the project an interesting process. The amounts
should emerge as more realistic and closer to reality.

Specific Guidelines for Teachers

Give a list of options to the students to select a business form. You can add to the given list:
1. A beauty parlour 10. Men's wear 19. A coffee shop
2. Men's saloon 11. Ladies wear 20. A music shop
3. A tailoring shop 12. Kiddies wear 21. A juice shop
4. A canteen 13. A Saree shop 22. A school canteen
5. A cake shop 14. Artificial jewellery shop 23. An ice cream parlour
6. A confectionery shop 15. A small restaurant 24. A sandwich shop
7. A chocolate shop 16. A sweet shop 25. A flower shop
8. A dry cleaner 17. A grocery shop
9. A stationery shop 18. A shoe shop

After selection, advise the student(s) to visit a shop in the locality (this will help them to settle on a realistic
amounts different items. The student(s) would be able to see the things as they need to invest in furniture,
decor, lights, machines, computers etc.

A suggested list of different item is given below.

1. Rent 19. Wages and Salary
2. Advance rent [approximately three months] 20. Newspaper and magazines
3. Electricity deposit 21. Petty expenses
4. Electricity bill 22. Tea expenses
5. Electricity fitting 23. Packaging expenses
6. Water bill 24. Transport
7. Water connection security deposit 25. Delivery cycle or a vehicle purchased
8. Water fittings 26. Registration
9. Telephone bill 27. Insurance
10. Telephone security deposit 28. Auditors fee
11. Telephone instrument 29. Repairs & Maintenance
12. Furniture 30. Depreciations
13. Computers 31. Air conditioners
14. Internet connection 32. Fans and lights
15. Stationery 33. Interior decorations
16. Advertisements 34. Refrigerators
17. Glow sign 35. Purchase and sales
18. Rates and Taxes

At this stage, performas of bulk of originality and ledger may be provided to the students and they may be
asked to complete the same.

In the next step the students are expected to prepare the trial balance and the financial statements.
 Suggested Question Paper Design
Accountancy (Code No. 055)
Class XI (2024-25)
Theory: 80 Marks 3 hrs.
Project: 20 Marks

S
N Typology of Questions Marks Percentage
1
Remembering and Understanding:
Exhibit memory of previously learned material by recalling facts, terms, basic concepts,
and answers.
44 55%
Demonstrate understanding of facts and ideas by organizing, comparing, translating,
interpreting, giving descriptions, and stating main ideas

3 Applying: Solve problems to new situations by applying acquired knowledge, facts,

techniques and rules in a different way. 19 23.75%

4
Analysing, Evaluating and Creating:
Examine and break information into parts by identifying motives or causes. Make
inferences and find evidence to support generalizations.
Present and defend opinions by making judgments about information, validity of ideas, or
17 21.25%
quality of work based on a set of criteria.
Compile information together in a different way by combining elements in a new pattern
or proposing alternative solutions.

TOTAL 80 100%
 Accountancy (Code No. 055)
Class-XII (2024-25)

Theory: 80 Marks 3 Hours

Project: 20 Marks

Units Periods Marks

Part A Accounting for Partnership Firms and Companies

Unit 1. Accounting for Partnership Firms 105 36

Unit 2. Accounting for Companies 45 24
150 60
Part B Financial Statement Analysis
Unit 3. Analysis of Financial Statements 30 12
Unit 4. Cash Flow Statement 20 8
50 20
Part C Project Work 20 20
Project work will include:

Project File 12 Marks

Viva Voce 8 Marks

Or
Part B Computerized Accounting

Unit 4. Computerized Accounting 50 20

Part C Practical Work 20 20
Practical work will include:

Practical File 12 Marks

Viva Voce 8 Marks

Part A: Accounting for Partnership Firms and Companies
Unit 1: Accounting for Partnership Firms
Units/Topics Learning Outcomes
• Partnership: features, Partnership Deed. After going through this Unit, the students will be
• Provisions of the Indian Partnership Act 1932 able to:
in the absence of partnership deed. • state the meaning of partnership, partnership
• Fixed v/s fluctuating capital accounts. firm and partnership deed.
Preparation of Profit and Loss Appropriation • describe the characteristic features of
account- division of profit among partners, partnership and the contents of partnership
guarantee of profits. deed.
• Past adjustments (relating to interest on • discuss the significance of provision of
capital, interest on drawing, salary and profit Partnership Act in the absence of partnership
sharing ratio). deed.
• Goodwill: meaning, nature, factors affecting • differentiate between fixed and fluctuating
and methods of valuation - average profit, capital, outline the process and develop the
super profit and capitalization. understanding and skill of preparation of
Profit and Loss Appropriation Account.
Note: Interest on partner's loan is to be treated as a • develop the understanding and skill of
charge against profits. preparation profit and loss appropriation
Goodwill: meaning, factors affecting, need for account involving guarantee of profits.
valuation, methods for calculation (average profits, • develop the understanding and skill of
super profits and capitalization), adjusted through making past adjustments.
partners capital/ current account. • state the meaning, nature and factors
affecting goodwill
Accounting for Partnership firms - Reconstitution • develop the understanding and skill of
and Dissolution. valuation of goodwill using different methods.
• Change in the Profit Sharing Ratio among • state the meaning of sacrificing ratio, gaining
the existing partners - sacrificing ratio, ratio and the change in profit sharing ratio
gaining ratio, accounting for revaluation of among existing partners.
assets and reassessment of liabilities and • develop the understanding of accounting
treatment of reserves, accumulated profits treatment of revaluation assets and
and losses. Preparation of revaluation reassessment of liabilities and treatment of
account and balance sheet. reserves and accumulated profits by
• Admission of a partner - effect of admission preparing revaluation account and balance
of a partner on change in the profit sharing sheet.
ratio, treatment of goodwill (as per AS 26), • explain the effect of change in profit sharing
treatment for revaluation of assets and re- ratio on admission of a new partner.
assessment of liabilities, treatment of • develop the understanding and skill of
reserves, accumulated profits and losses,
 adjustment of capital accounts and treatment of goodwill as per AS-26, treatment
preparation of capital, current account and of revaluation of assets and re-assessment of
balance sheet. liabilities, treatment of reserves and
• Retirement and death of a partner: effect of accumulated profits, adjustment of capital
retirement / death of a partner on change in accounts and preparation of capital, current
profit sharing ratio, treatment of goodwill (as account and balance sheet of the new firm.
per AS 26), treatment for revaluation of • explain the effect of retirement / death of a
assets and reassessment of liabilities, partner on change in profit sharing ratio.
adjustment of accumulated profits, losses • develop the understanding of accounting
and reserves, adjustment of capital accounts treatment of goodwill, revaluation of assets
and preparation of capital, current account and re-assessment of liabilities and
and balance sheet. Preparation of loan adjustment of accumulated profits, losses
account of the retiring partner. and reserves on retirement / death of a
• Calculation of deceased partner’s share of partner and capital adjustment.
profit till the date of death. Preparation of • develop the skill of calculation of deceased
deceased partner’s capital account and his partner's share till the time of his death and
executor’s account. prepare deceased partner's and executor's
• Dissolution of a partnership firm: meaning account.
of dissolution of partnership and partnership • discuss the preparation of the capital
firm, types of dissolution of a firm. Settlement accounts of the remaining partners and the
of accounts - preparation of realization balance sheet of the firm after retirement /
account, and other related accounts: capital death of a partner.
accounts of partners and cash/bank a/c • understand the situations under which a
(excluding piecemeal distribution, sale to a partnership firm can be dissolved.
company and insolvency of partner(s)). • develop the understanding of preparation of
Note: realisation account and other related
(i) If the realized value of tangible assets is not given it accounts.
should be considered as realized at book value itself.
(ii) If the realized value of intangible assets is not
given it should be considered as nil (zero value).
(ii) In case, the realization expenses are borne by a
partner, clear indication should be given regarding the
payment thereof.

Unit-3 Accounting for Companies

Units/Topics Learning Outcomes

Accounting for Share Capital After going through this Unit, the students will be
• Features and types of companies. able to:
• Share and share capital: nature and types. • state the meaning of share and share capital
 • Accounting for share capital: issue and and differentiate between equity shares and
allotment of equity and preferences shares. preference shares and different types of
Public subscription of shares - over share capital.
subscription and under subscription of • understand the meaning of private placement
shares; issue at par and at premium, calls in of shares and Employee Stock Option Plan.
advance and arrears (excluding interest), • explain the accounting treatment of share
issue of shares for consideration other than capital transactions regarding issue of
cash. shares.
• Concept of Private Placement and Employee • develop the understanding of accounting
Stock Option Plan (ESOP), Sweat Equity. treatment of forfeiture and re-issue of
• Accounting treatment of forfeiture and re- forfeited shares.
issue of shares. • describe the presentation of share capital in
• Disclosure of share capital in the Balance the balance sheet of the company as per
Sheet of a company. schedule III part I of the Companies Act
2013.
Accounting for Debentures • explain the accounting treatment of different
• Debentures: Meaning, types, Issue of categories of transactions related to issue of
debentures at par, at a premium and at a debentures.
discount. Issue of debentures for • develop the understanding and skill of writing
consideration other than cash; Issue of of discount / loss on issue of debentures.
debentures with terms of redemption; • understand the concept of collateral security
debentures as collateral security-concept, and its presentation in balance sheet.
interest on debentures (concept of TDS is • develop the skill of calculating interest on
excluded). Writing off discount / loss on issue debentures and its accounting treatment.
of debentures. • state the meaning of redemption of
Note: Discount or loss on issue of debentures to be debentures.
written off in the year debentures are allotted from
Security Premium Reserve (if it exists) and then from
Statement of Profit and Loss as Financial Cost (AS
16)

Part B: Financial Statement Analysis

Unit 4: Analysis of Financial Statements

Units/Topics Learning Outcomes
Financial statements of a Company: After going through this Unit, the students will be
Meaning, Nature, Uses and importance of financial able to:
Statement. • develop the understanding of major headings
Statement of Profit and Loss and Balance Sheet in and sub-headings (as per Schedule III to the
prescribed form with major headings and sub Companies Act, 2013) of balance sheet as
headings (as per Schedule III to the Companies Act, per the prescribed norms / formats.
2013) • state the meaning, objectives and limitations
of financial statement analysis.
Note: Exceptional items, extraordinary items and • discuss the meaning of different tools of
profit (loss) from discontinued operations are 'financial statements analysis'.
excluded. • develop the skill of preparation of preparation
• Financial Statement Analysis: Meaning, of comparative and common size statement,
Significance Objectives, importance and understand their uses and difference
limitations. between the two.
• Tools for Financial Statement Analysis: • state the meaning, objectives and
Comparative statements, common size significance of different types of ratios.
statements, Ratio analysis, Cash flow • develop the understanding of computation of
analysis. current ratio and quick ratio.
• Accounting Ratios: Meaning, Objectives, • develop the skill of computation of debt equity
Advantages, classification and computation. ratio, total asset to debt ratio, proprietary ratio
• Liquidity Ratios: Current ratio and Quick and interest coverage ratio.
ratio. • develop the skill of computation of inventory
• Solvency Ratios: Debt to Equity Ratio, Total turnover ratio, trade receivables and trade
Asset to Debt Ratio, Proprietary Ratio and payables ratio and working capital turnover
Interest Coverage Ratio. Debt to Capital ratio and others.
Employed Ratio. • develop the skill of computation of gross
• Activity Ratios: Inventory Turnover Ratio, profit ratio, operating ratio, operating profit
Trade Receivables Turnover Ratio, Trade ratio, net profit ratio and return on investment.
Payables Turnover Ratio, Fixed Asset
Turnover Ratio, Net Asset Turnover Ratio
and Working Capital Turnover Ratio.
• Profitability Ratios: Gross Profit Ratio,
Operating Ratio, Operating Profit Ratio, Net
Profit Ratio and Return on Investment.

Note: Net Profit Ratio is to be calculated on the basis of profit before and after tax.

Unit 5: Cash Flow Statement

Units/Topics Learning Outcomes

• Meaning, objectives Benefits, Cash and Cash After going through this Unit, the students will
Equivalents, Classification of Activities and be able to:
preparation (as per AS 3 (Revised) (Indirect • state the meaning and objectives of cash flow
Method only) statement.
 • develop the understanding of preparation of
Note: Cash Flow Statement using indirect method
(i) Adjustments relating to depreciation and as per AS 3 with given adjustments.
amortization, profit or loss on sale of assets including
investments, dividend (both final and interim) and tax.
(ii) Bank overdraft and cash credit to be treated as
short term borrowings.
(iii) Current Investments to be taken as Marketable
securities unless otherwise specified.

Note: Previous years’ Proposed Dividend to be given effect, as prescribed in AS-4, Events occurring after the
Balance Sheet date. Current years’ Proposed Dividend will be accounted for in the next year after it is declared
by the shareholders.
Project Work

One specific project based on financial statement analysis of a company covering any two aspects from the
following:

1. Comparative and common size financial statements

2. Accounting Ratios
3. Segment Reports
4. Cash Flow Statements

OR

Part B: Computerised Accounting

Unit 4: Computerised Accounting

Overview of Computerised Accounting System

• Introduction: Application in Accounting.
• Features of Computerised Accounting System.
• Structure of CAS.
• Software Packages: Generic; Specific; Tailored.

Accounting Application of Electronic Spreadsheet.

• Concept of electronic spreadsheet.
• Features offered by electronic spreadsheet.
• Application in generating accounting information - bank reconciliation statement; asset accounting;
loan repayment of loan schedule, ratio analysis
• Data representation- graphs, charts and diagrams.

Using Computerized Accounting System.

• Steps in installation of CAS, codification and Hierarchy of account heads, creation of accounts.
• Data: Entry, validation and verification.
• Adjusting entries, preparation of balance sheet, profit and loss account with closing entries and
opening entries.
• Need and security features of the system.

Part C: Practical Work

Prescribed Books:
Financial Accounting -I Class XI NCERT Publication
Accountancy -II Class XI NCERT Publication
Accountancy -I Class XII NCERT Publication
Accountancy -II Class XII NCERT Publication
Accountancy – Computerised Accounting System Class XII NCERT Publication
 Suggested Question Paper Design
Accountancy (Code No. 055)
Class XII (2024-25)
Theory: 80 Marks 3 hrs.
Project: 20 Marks

S
N Typology of Questions Marks Percentage
1 Remembering and Understanding:
Exhibit memory of previously learned material by recalling facts, terms, basic concepts,
and answers.
44 55%
Demonstrate understanding of facts and ideas by organizing, comparing, translating,
interpreting, giving descriptions, and stating main ideas

3 Applying: Solve problems to new situations by applying acquired knowledge, facts,

techniques and rules in a different way. 19 23.75%

4
Analysing, Evaluating and Creating:
Examine and break information into parts by identifying motives or causes. Make
inferences and find evidence to support generalizations.
Present and defend opinions by making judgments about information, validity of ideas, or
17 21.25%
quality of work based on a set of criteria.
Compile information together in a different way by combining elements in a new pattern
or proposing alternative solutions.

TOTAL 80 100%