TECHNOLOGICAL INSTITTUE OF THE PHILIPPINES

MANILA
JUNIOR PHILIPPINE INSTITUTE OF ACCOUNTANTS

6 TH DR. TERESITA U. QUIRINO CUP

DIVERGENT: WHAT MAKES YOU DIFFERENT MAKES YOU DANGEROUS!
CHOOSE. TRANSFORM. DIVERGE

IMPLEMENTING RULES AND REGULATIONS

QUALIFICATIONS
1. The DR. TERESITA U. QUIRINO CUP is open for application to Accountancy students who are bona
fide members of the National Federation of Junior Philippines Institute of Accountants FY 2014-2015.
2. Each contestant should be a Fourth Year or a Third Year student in a four (4) year course or a Fifth Year
or a Fourth Year student in a five (5) year course. The year of the quizzer must correspond to the level of
the quiz bee. * Level I - 3 rd yr. in a four yr. course or 4th yr. in a five yr. course * Level II - 4 th yr. in a
four yr. course or 5th yr. in a five yr. course
3. Each local chapter may send one participant for each level.

REQUIREMENTS
Participants must e-mail the following to jpiatipm1415@yahoo.com and cc:chrizaestanoso@yahoo.com
on or before February 24, 2015.
1. Most recent school registration Form
2. Accomplished Application form
3. Certification from the dean certifying that the participants are 4th or 5th yr students, for 5yr course,
or 3rd or 4th yr, for 4yr course.
4. 2x2 formal ID picture
5. School logo
6. JPIA logo

CONTEST PROPER
Dr. TERESITA U. QUIRINO CUP shall cover the following subjects:

LEVEL 1
Practical Accounting 1
Theory of Accounts
Business Law
Taxation
LEVEL 2
Auditing Theory
Practical Accounting 2
Management Advisory Services
Auditing Problem

1. THE 6TH DR.TERESITA U. QUIRINO CUP IS AN INDIVIDUAL ACCOUNTING QUIZ BEE

COMPETITION. THE QUIZ SHOW CONSISTS OF THREE ROUNDS NAMELY, EASY,
AVERAGE AND DIFFICULT ROUND WITH TEN QUESTIONS EACH ROUND.
2. NORMAL POINTS FOR CORRECT ANSWERS WILL BE AWARDED TWO(2) POINTS FOR
THE EASY ROUND, THREE (3) POINTS FOR THE AVERAGE AND FIVE (5) POINTS FOR
THE DIFFICULT. NO ANSWER MEANS NO SCORE FOR ORDINARY QUESTIONS.

THEORY
PROBLEM
PROBLEM
REQUIRING
COMPUTATION
NO. OF ITEMS
CORRESPONDIN
G POINTS

EASY
10 SECONDS

AVERAGE
10 SECONDS

DIFFICULT
10 SECONDS

CLINCHER
10 SECONDS

30 SECONDS

45 SECONDS

75 SECONDS

30 SECONDS

10
2

10
3

10
5

GENERAL RULES
MANNER OF READING AND ANSWERING THE QUESTIONS
1. AN OFFICIAL QUIZMASTER WILL READ THE CATEGORY, CREDIT POINTS, AND TIME
LIMIT OF EACH QUESTION. THE QUESTIONS SHALL BE READ ONCE AND A SLIDE
OF THE QUESTION SHALL BE PROJECTED ON A SCREEN.
2. THE CONTESTANTS WILL BE PROVIDED A COPY OF THE QUESTIONS FOR EVERY
ROUND. THE CONTESTANT SHALL START READING THE QUESTION ONLY WHEN
THE QUIZMASTER STARTS READING THE SAME. THE CONTESTANTS SHALL START
ANSWERING THE QUESTION AND MANIPULATING THE CALCULATOR ONLY WHEN
THE QUIZMASTER SAYS BEGIN.
3. BEFORE THE TIME ALOTTED FOR EACH QUESTION LAPSED, THE CONTESTANT
SHOULD HAVE WRITTEN HIS ANSWER ON HIS ANSWER BOARD. WHEN THE TIMER
RINGS, SIGNALING THE END OF THE TIME ALOTTED, THE CONTESTANT SHOULD
STOP ANSWERING AND MUST RAISE HIS ANSWER BOARD RIGHT AFTER THE
QUIZMASTER SAYS BOARDS UP! OTHERWISE, HIS ANSWER WILL BE FORFEITED.
4. FAILURE TO DO SO THREE (3) SECONDS AFTER THE TIMER RINGS WILL
DISQUALIFY THE CONTESTANT FOR THAT PARTICULAR QUESTION AND WILL NOT
BE GIVEN ANY POINTS EVEN IF HE GETS THE CORRECT ANSWER.
5. CONTESTANTS MAY NEITHER GLANCE NOR TALK WITH THEIR SEATMATES
DURING THE CONTEST PROPER.
6. COACHING AND GIVING AUDIBLE OR VISIBLE SIGNALS FROM THE AUDIENCE
WILL RESULT TO INVALIDATION OF THE GIVEN QUESTION. THE QUIZ COMMITTEE
RESERVES THE RIGHT TO REPLACE THE QUESTION THESE CASES.
7. EACH PARTICIPANT SHALL BE GIVEN TWO (2) SPECIAL POWERS (SP) WHICH MAY
BE USED DURING THE QUIZ PROPER. EACH POWER MAY BE USED ONLY ONCE FOR
THE ENTIRE GAME. ONLY ONE SP CAN BE USED FOR EVERY QUESTION.

SPECIAL POWERS AND TWISTS

POWER OF ABNEGATION

(When effected assumes other contestants selfless and kind.)

IT ALLOWS A CONTESTANT TO COPY THE ANSWER OF ANOTHER CONTESTANT.
THE ANSWER OF THE CONTESTANT WHOM HE COPIED FROM WILL BE HIS FINAL
ANSWER.
TO USE THIS POWER, THE CONTESTANT SHOULD WRITE THE NUMBER OF THE
OTHER CONTESTANT HE WISHES TO COPY TO ON THE SPACE PROVIDED BESIDE THE
SYMBOL OF THE ABNEGATION RIGHT BEFORE THE QUIZ MASTER SAYS BOARDS UP!,
BEYOND SUCH WILL FORFEIT THE POWER EXERCISED.
POWER OF A CANDOR
(A Contestant who uses this power assumes what is right and just.)
IT GIVES A CONTESTANT THE POWER TO PROTECT HIS ANSWER AGAINST ANY
CONTESTANT WHO USES THE POWER OF ABNEGATION AGAINST HIM.
TO USE THIS POWER, THE CONTESTANT SHOULD MARK X ON THE SPACE
PROVIDED BESIDE THE SYMBOL OF THE CANDOR RIGHT BEFORE THE QUIZMASTER SAYS
BOARDS UP!. BEYOND SUCH WILL FORFEIT THE POWER EXERCISED.
TWISTS
ERUDITE QUESTION
THIS PARTICULAR QUESTION ALLOWS ANY OF THE CONTESTANTS TO ANSWER THE
QUESTION EVEN BEFORE THE TIME ALOTTED LAPSES OR EVEN AT THE MOMENT THE
QUIZ MASTER READS THE QUESTION FLASHED ON THE SCREEN.
A CONTESTANT WHO GETS THE CORRECT ANSWER SHALL EARN A CORRERPONDING
POINT WHILE THE REST EARNS NONE. THE QUIZ MASTER THEN SHALL IMMEDIATELY
START READING THE NEXT QUESTION.
A CONTESTANT WHO FAILS TO GET THE CORRECT ANSWER EARNS NO POINT AND WILL
NOT BE ALLOWED TO PARTICIPATE ON THE NEXT QUESTION.
NOTE: ONLY ONE CONTESTANT CAN AVAIL THIS PRIVILEGE HENCE, ONLY THE
CONTESTANT WHO FIRST STANDS AND RAISES HIS ANSWER WILL BE CONSIDERED.
IN CASE WHERE NO CONTESTANT AVAILS THE PRIVILEGE, THE GENERAL RULE FOR
POINTING SYSTEM APPLIES.

DAUNTLESS QUESTION

BEFORE THE QUIZMASTER STARTS READING THIS PARTICULAR QUESTION, THE

CONTESTANTS WILL BE ASKED TO CHOOSE BETWEEN TWO OPTIONSTO ANSWER OR
NOT TO.
A CONTESTANT WHO CHOOSES TO ANSWER THE QUESTION EARNS A CORRESPONDING
POINT FOR A CORRECT ANSWER WHILE HE WILL NOT BE ALLOWED TO PARTICIPATE ON
THE NEXT QUESTION FOR A WRONG ANSWER.
A CONTESTANT WHO CHOOSES NOT TO ANSWER EARNS NO POINT BUT WILL STILL BE
CONSIDERED TO ANSWER ON THE NEXT QUESTION.
NOTE: A CONTESTANT WHO CHOOSES NOT TO ANSWER SHALL SURRENDER HIS ANSWER
BOARD TO THE USHERS.
AMITY QUESTION
THIS PARTICULAR QUESTION ALLOWS A CONTESTANT WHO GETS THE CORRECT
ANSWER HAVE THE RIGHT NOT TO ANSWER THE NEXT QUESTION, REST FOR A MOMENT,
BUT WILL STILL EARN A CORRESPONDING POINT.

DIVERGENT
THIS RARE POWER IS GRANTED TO A CONTESTANT WHO GETS ATLEAST 2 CORRECT
ANSWERS ON EITHER- DAUNTLESS, AMITY AND ERUDITE QUESTIONS. THIS POWER
MANDATES THE CONTESTANT DIVERGENT TO CHOOSE AND NAME A CERTAIN
CONTESTANT WHO APPEARS TO BE A THREAT.
TO USE THIS POWER, THE DIVERGENT SHALL NOTIFY THE QUIZMASTER (QM) RIGHT
BEFORE THE QM START READING QUESTION.
A DIVERGENT WHO GETS THE CORRECT ANSWER, EARNS A CORRESPONDING POINT
WHILE THE CONTESTANT HE CHOSE (EVEN IF HE GETS A CORRECT ANSWER) LOOSES
POINTS EQUIVALENT TO THE CORRESPONDING POINTS OF THREE (3) QUESTIONS
INCLUDING THE CURRENT QUESTION.
A DIVERGENT WHO FAILS TO GET THE CORRECT ANSWER, LOOSES POINTS EQUIVALENT
TO THE CORRESPONDING POINTS OF THREE (3) QUESTIONS INCLUDING THE CURRENT
QUESTION WHILE THE GENERAL RULE FOR POINTING SYSTEM APPLIES FOR THE
CONTESTANT HE CHOSE.
THE DIVERGENT HAS NO OTHER OPTION BUT TO CHOOSE ANOTHER CONTESTANT.
FAILURE TO DO SO WILL MERIT 20% DEDUCTION BASE ON THE ACCUMULATED FINAL
SCORE.

RULINGS ON CONTESTANTS ANSWERS

1. THE CONTESTANTS SHOULD WRITE THEIR ANSWERS CLEARLY AND LEGIBLY ON

THE ANSWER BOARDS PROVIDED TO THEM.
2. CONTESTANTS ARE HIGHLY DISCOURAGED TO USE ABBREVIATIONS.
3. CONTESTANTS MUS WRITE THEIR FINAL ANSWERS ON THEIR OFFICIAL ANSWER
BOARDS. ALL FINAL ANSWER MUST BE ENCIRCLED OR BOXED.
4. IF THE REQUIRED ANSWER IS A WORD OR PHRASE, CORRECT SPELLING,
INCLUDING CAPITALIZATION AND PUNCTUATION SHALL BE STRICTLY CHECKED.
QUERIES, CLARIFICATIONS, QUESTIONS, AND/ OR PROTESTS

1. AFTER THE FINAL ANSWER HAS BEEN ANNOUNCED BY THE QUIZMASTER, THE
QUIZMASTER MAY ENTERTAIN PROTESTS AND QUESTIONS.
2. ONLY THE CONTESTANTS SHALL BE ALLOWED TO FILE PROTESTS.
3. PROTESTS SHALL BE RAISED TO THE PANEL OF JUDGES BEFORE THE NEXT
QUESTION IS READ. OTHERWISE, IT WILL NOT BE ENTERTAINED.
4. THE BOARD OF JUDGES WILL BE COMPOSED OF FACULTY MEMBERS. THE JUDGES
DECISION REGARDING PROTESTS THAT MAY ARISE DURING THE QUIZ SHOW
SHALL BE FINAL AND IRREVOCABLE.
OFFENCES
1. FAILURE TO FOLLOW INSTRUCTIONS WILL MERIT THE CONTESTANT A WARNING.
2. A MAXIMUM OF TWO (2) WARNINGS WILL BE GIVEN TO EACH CONTESTANT.
3. A THIRD VIOLATION AUTOMATICALLY DISQUALIFIES THE SAID CONTESTANT
FROM THE COMPETITION.
CASES WHERE TIEBREAKER ROUND SHALL TAKE PLACE
1. IN CASE OF A TIE, CLINCHER QUESTIONS WILL BE GIVEN UNTIL THE DEADLOCK IS
BROKEN.
2. WHOEVER GETS THE RIGHT ANSWER AND RAISES HIS ANSWER BOARD FIRST
SHALL BE THE WINNER.
3. CLINCHER ROUND QUESTIONS SHALL HAVE NO BEARING ON THE CUMULATIVE
SCORES OF THE CONTESTANTS.

DECLARATION OF WINNERS

1. THE COMPUTATION OF SCORES WILL BE CUMULATIVE FROM THE EASY

ROUND TO THE DIFFICULT ROUND.
2. THE QUIZZERS WHO GET THE TOP THREE (3) HIGHEST SCORE WILL BE
DECLARED AS FIRST, SECOND AND THIRD RESPECTIVELY.