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INTRODUCTION:
In the business world, accounting is one of the disciplines of study that all people
regardless of job position should have knowledge of. Its concepts can be applied to all job
specialties, and thus its importance has been promoted in recent years and it is useful in peoples
everyday lives.
In our modern society, accounting is a very important verbal account to the career for
men and women who at the start had their eyes set on top positions in industries, management,
government, and general business. Accounting is a basic need of every business man from the
operator of a filling station to the government of the Philippines. It is very important to our
society for none of the business organization can operate without it. In every business accounting
knowledge is important for the success of ones business is in lined with the accounting process
that an organization has. But before you can start your business, it is a must that you need to have
basic concepts or knowledge regarding accounting. (Buehlmann and Techavichit (1984), Eskew
In the learning environment, accounting provides benefits for all business related courses.
First, an accounting education is important because it can be applied in all job specialties.
Secretaries must use accounting skills to manage the company check book and orders, managers
must have accounting knowledge for the success of managing their business, auditor have to
study financial statements to accurately evaluate ones business and lastly an executive need to
judge the success of their business by means of using accounting statements and comparative
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results of its past and present Financial Statements. (The Role of Interest in Learning and
Another reason is that all business students should have some background in accounting
because in recent years people in the business world have been held more accountable for their
financial practices, thus companies requires some basic knowledge of accounting to avoid any
future misstatements and intentionally occurring as the issue with regards to the Enron and
WorldCom crisis arise. Additionally, it is vital that everyone, not just business students acquire
an understanding of accounting for personal benefit. People use accounting in their daily lives
when they study financial statements to make investment decisions, assess interest rates to pay
off their house mortgages and calculate for rates for car payments.
Indeed in the business world accounting is utilized in much greater depths, but each
individual encounters some activities in his or her everyday life that requires knowledge of
accounting principles. Accounting is the most basic framework of business. Without accounting
4. How important is learning Basic Accounting which applies to their major subjects?
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CONCEPTUAL AND THEORETICAL FRAMEWORK
Students Demographic
Profile
Professor Tony Grasha of the University of Cincinnati was a visiting lecturer at Ohio State
some years ago. His discussion entitled How Can I Teach You If I Dont Know How You
Learn? gave light and enormous influence to various universities teaching strategies starting
from questioning the universal assumption that if one knows a body of knowledge, one can teach
it.
This, however, proved to be a more tedious task. For when knowing how students learn, it
involves exploring theories of cognition and motivation, and also knowing the backgrounds of
the students one will teach and at the same time, being aware of the differences in learning styles
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Psychologists have continuously researched and explored ideas on how human learning occurs.
One of them being the behaviorist-associationist approach where learning is viewed as the
learning. Another one of these approaches is called the cognitive approach. Here, psychologists
focus on memory, reasoning, and tasks such as critical thinking and problem solving. Their best
interests lie on the inkling of how learners construct meaning as they encounter new information
and try to fit it in with what they already know. These theorists describe learning as a process of
accommodating new information into existing frameworks that the learner has established for
fitting pieces of information together. At times, new frameworks must be constructed as well.
Svinicki (1991) outlines six principles of learning based on cognitive theory; (1) If information
is to be learned, it must first be recognized as important. (2) During learning, learners act on
information in ways that make it more meaningful. (3) Learners store information in long-term
memory in an organized fashion related to their existing understanding of the world. (4) Learners
continually check understanding, which results in refinement and revision of what is retained. (5)
Transfer of learning to new contexts is not automatic but results from exposure to multiple
applications. (6) Learning is facilitated when learners are aware of their learning strategies and
Cognitive psychologists also emphasize the internal motivation of the learner and the role of
social communities in learning. Students beliefs about whether they are in control and
competent to perform a learning task as well as the nature of the tasks, the reward and goal
structure, the instructional methods, and teacher expectations and behaviors can affect learning.
McLeod (1996) distinguishes between deep learning states and surface learning, emphasizing
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that low stress learning environments that promote interpersonal interaction and create an
atmosphere of caring and open reflection are more likely to foster deep learning.
According to James Knight, a former Ohio State faculty member, he has listed nine tips for
improving the classroom climate: (1) Make students feel important. (2) Make students feel
invited. (3) Deal with needed changes from a positive point of view. (4) Learn to make nonverbal
cues. (5) Get to know students personally. (6) Learn to empathize. (7) Establish parameters. (8)
By using instructional strategies that enable some individualization of instruction or small group
In addition to these factors which affect motivation, there is also the psychological or cognitive
element in motivation. How students perceive their competency and how they judge the amount
of control they exert in the learning process greatly affects how they will perform.
on a persons beliefs about their ability to learn. Some believe that ability is something
that a person is born with and is seen as a permanent fixed trait. Others believe that
ability is expandable and that people can be successful through hard work. The
which people attribute their success or failure when completing various tasks. According
to this theory, students may be less motivated to learn when they believe they are
powerless over their success. They may assume that their ability is permanent and cannot
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be changed, leading to problems with self-confidence. Additionally, for students who
believe that they have no control over the success of a learning task (e.g. exams are
unfair, they were not born with high intelligence), they may lack the motivation to put a
complete tasks successfully. Students who have been successful in their academic
endeavors feel good about themselves, while those who have not done well question
whether their failure is due to either their ability or effort (being dumb versus being lazy).
Most people would rather have others (and themselves) question their effort and not their
ability. Unfortunately, both potential causes come with negative emotions. If people fail
at a task while putting in a lot of effort, they feel shame; if failure is due to a lack of
On the other hand, David Kolb (1981) posits that four main processes are used in learning:
He states that most people apply these four processes in cyclical fashion as they learn, but that
each person engages in some activities more than others. Depending on these preferences, he
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Convergers rely most on abstract conceptualizing and active experimenting. They like to
find specific concrete answers and move quickly to solution. They are relatively
unemotional and prefer dealing with things rather than with people. Convergers often
specialize in the physical sciences or engineering. They prefer learning tasks that have
specific answers.
Assimilators rely most on abstract conceptualizing and reflective observation. They like
to integrate ideas and are more interested in theoretical concerns than in applications.
Assimilators tend to gravitate towards math and physical sciences and like research and
planning. They prefer learning tasks that call for them to integrate material.
Divergers rely on concrete experience and reflective observation. They like to generate
many ideas and enjoy working with people. They often are attracted to such fields as
counseling and consulting. Divergers enjoy class discussion and working in groups.
Accommodators rely on concrete experience and active experimentation. They take
risks, are action-oriented, like new experiences, and are very adaptable in new situations.
They prefer a hands-on approach and often are attracted to technical or business fields,
Still, several other researchers have focused on the extent to which sensory receptors influence
Auditory learners prefer to learn by listening. Lecturing is the teaching approach that
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Kinesthetic or whole body learners like to learn through experiential activities. They
The study was conducted to determine the relevance of basic accounting to 4 th year
management accounting students in appreciating their major subjects. The scope of the study is
limited only to 4th year management accounting students of SPSBL. All respondents were made
to answer with all honesty in the questionnaire. Since only 50% of the total population was
taken, it is not an assurance that the research conducted was absolutely correct and may provide
an accurate output.
a. Researchers
This serves as a way for them to formulate innovative techniques and creative
c. Educational Institutions
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Business Colleges and Universities offering Management Accounting program will
gain additional insights in order for the said institutions to effectively deliver the
This serves as their key factors and motivators of taking accounting seriously in
The relevant findings of the study will give the students an avenue in bringing up
awareness for the significance of Basic Accounting concepts in the application and
DEFINITION OF TERMS:
Normally includes the areas of Debits and Credits; Accounts; Assets; Liabilities,
Equity, Revenue and Expenses; and an, accounting system that offers a method for
produce accurate pictures of the entities financial health, Profit and Loss Reports,
Balance Sheets, and Cash Flow Statements are the end result of compiling all the
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transaction into meaningful, usable information for individuals and business owned-
like.
MANAGEMENT ACCOUNTING
Refers to the processes and techniques that focus on the effective and efficient use of
customer value and shareholder value. (Book: Information and Creating Value by
African Edition)
SPSBL STUDENTS
The subject of the study are male and female students enrolled in Saint Paul School of
Business and Law who are in their 4th year of Bachelor of Science Degree in
MAJOR SUBJECTS
Accounting-Process costing, job order costing and others, Audit theory and Practice,
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Selecting and Hiring), Cooperative Management (Types of Cooperative such as
Costing and others, Accounting for Managerial Decision, Managerial Planning and
LEARNING
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CHAPTER II. REVIEW OF RELATED LITERATURE:
Accounting is a very important term to our modern society for it serves as the career for
men and women who at the start have their eyes set on top positions in industry, management,
government and general business. Thus, accounting is now considered to be the basic need for
every businessman, from the operator of a filling station to the government of the Philippines.
Accounting is so important to our society for none of the business organization can operate
without it. It is there- somewhere- in every business whether in small, medium or large
businesses. Noe (2000) argues that in todays world of business, accounting is used as the basic
In line with this (Jeya Chadra Malar Jayaprakash) accounting is made not only to
develop the intellectual skills of students but also providing opportunities to work individually, in
pairs, small and large groups. Students in addition to intellectual skills also need to equip
themselves with professional skills like writing, speaking out, presenting, computer and
information literacy, decision making, and teamwork. And so, for non-accounting majors,
learning accounting is a challenge for them, (Cynthia B. Lloyd &Augustus Abbey, Morgan State
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majors motivators are typically just to meet a requirement of the business schools curriculum.
(C. Lloyd, A. Abbey) Research has shown that accounting students who perform well tend to
have strong mathematical skills or had previous exposure to accounting by way of college
As far back as the early 1960s researches have wrestled with the idea of determining the
essential subject matter for first year basic accounting courses to students who are non-
accounting majors. Even then, Zokowsty (1961) proposed that the prevailing opinion was, that
compared to the accounting major, the non-accounting major should attain a much broader
choose accounting subject due to students personal factors, societal perception and values,
school systems and socio-economic standing. Many students do consider their aptitude and
attitude to the studies of certain subjects, whereas others maybe acting purely under duress from
understanding at the predominant influencing factors of career interest choice determination and
To add further, the interest and accounting subject is not just the determinant for non-
accounting students on its accounting major subjects; (Ellington and Earl 1999) Teachers and
approaches. Non-accounting students get their input or learn through different modes. They are
guided by sources such as tutorials, counseling and also gain information from sources like
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resources center, library, media, and so on. Modern strategies on teaching students learning
which includes quizzers, lecture materials, demonstration, question and answer sessions,
discussions, writing journals, minute papers, problem based learning, group learning and
teamwork, cooperating learning, debates, simulation, role playing, visual and computer based
This chapter aims to discuss and explain the research design and the guidelines to be used,
the locale of the study, the selection of the respondent, including the instruments answered by the
respondents.
Research Design
The study is aimed at determining the relevance of basic accounting in appreciating the
higher major subjects of management accounting students. What are their views regarding the
said subject and the importance of it in their twilight year in this institution?
The researchers applied the descriptive design type. In which, the use of questionnaires
was made to be able to gather necessary data for this study. The dependent and independent
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The research was conducted at Saint Paul School of Business and Law, Campetic Palo
Leyte. The respondent of the study are the 4th year Management Accounting Students for the
School Year 2014 2015, it comprises from sample taken of 50% which is equivalent to 48
INSTRUMENTATION
designed for this study. The questionnaire is made up of 68 questions divided into three
categories of interrelated foci. Learning Accounting for Management Accounting Students is the
first set of questions positioned. The next section comprises the Measurement Learning of Non-
Accounting Students on their learning in accounting, and the last part is the applicability of the
subjects in management accounting. The questions are constructed in a clear and concise manner
for the respondents to rationally and with all honesty regarding the study. All of the questions are
related to the relevance of basic accounting to 4th year management accounting students in
Through a letter of approval from the Dean of Business and Accountancy, the researchers
proceed on giving the survey questionnaires to the respondents. Theyve just chosen a class in
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SAMPLE AND SAMPLING TECHNIQUE
Stratified random sampling was the method used in conducting this study in which the
total population was subdivided into two groups: the first group of the population composed of
practicum students and the second group consisted of students who finished taking up their
practicum subject. After dividing the total population into two groups, we, the researchers,
identified the group of students who already took up practicum as our respondents. Having
identified these respondents, all students in that particular group were given questionnaires to be
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CHAPTER IV. PRESENTATION, ANALYSES AND INTERPRETATION
OF DATA
This chapter presents, discusses, analyses and interprets the findings of the
The result of this research was based on the sample of the total population of 4 th
year Saint Paul School of Business and law Commerce students major in Management
Accounting school year 2014-2015, the sample taken was 50% or 48 respondents of the
total population.
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Students Personal Strategies in Learning Accounting Subjects
MEAN
QUESTIONNAIRE
RAN
Students Personal Strategies in Learning Accounting Subjects. MEAN
K
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8. Doing internet researches specifically when there
2.020833333 6
or topics not found in the textbooks.
1. Doing group discussions with my classmates and
1.977272727
co-students
7.5
9. Solving case analysis problems 1.977272727
queries.
4. Doing library researches to gather further
1.9375 10
information regarding accounting
15. Answering short objective questions to further
1.913043478 11
understand the topic.
Before coming up with the interpretation the researchers set first a standard. This
standard confines the degree in which each rating scale is bound. For the Never Undertaken the
mean should be 1 to 1.69, Sometimes 1.7 to 2.39 and the Regularly Undertaken ranges to 2.4 to
3.
In the above figure, the most used strategy by students in learning their accounting
subjects are taking down notes especially those topics that are not understood, listening to the
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lectures of the instructors and doing their assignments and home works. This entails that the
students perform this activity daily and it is evident with the highest mean of 2.77. So, while the
teacher is discussing the students at the same time they are taking their notes and afterwards they
will answer the assignments and home works given by their teachers.
topics, being active in a group discussion or have an interaction with the teacher and fellow
students and attending accounting related seminars are seldom utilized by students in their study
of their accounting subject. This is usually done twice or thrice per week.
The least likely exercised strategies by the students having the mean of 1.18 and 1.54 are
Students better understand their accounting subjects if they have their notes plus they
listen to the discussions. In addition, having home works or assignments can add up the
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Teachers Strategies that Help Students Understand the Subject
MEAN
QUESTIONNAIRE
RAN
Teachers Strategies that help students understand the subject MEAN
K
2.76595744
1. Discussing to the students the lesson thoroughly 1
7
5. Giving examinations that will assess students level 2.41304347
2
of learning 8
9. Making interesting presentations and discussions 2.38636363
3
that encourages students to participate and listen to the discussions. 6
2. Giving assignments and homework that are 2.34782608
4
answerable and can be understood by the students 7
2.30434782
4. Giving relevant quizzers and case solving analysis. 5
6
13. Conducting board works that encourages students to 2.27659574 6
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use critical and analysis ability 5
3. Assigning groupings for the students to make 2.21739130
7
group discussions 4
2.10869565
7. Providing time for students consultations 8
2
12. Conducting recitations to compel students read their 2.08695652
9
notes and lessons. 2
15. Making experimental demonstrations and providing
accounting.
8. Assigning library and internet research about 1.93478260
11
accounting such as the accounting processes, the different accounting 9
6. Assigning library and internet research to 1.84782608
12
encourage students to learn more 7
1.80851063
10. Giving tutorials to students 13
8
11. Conducting make-up classes to cover topics that are
1.52173913 14
not discussed during regular class.
14. Assigning students to visit companies and to
more
Discussing the lesson thoroughly and giving examinations to the students are the most
applied strategies by teachers to help students truly understand the subject. It is daily undertaken
by them having the mean of 2.77 for the former and 2.41 for the latter.
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Likewise, there are also teacher strategies that are enjoyed by the students in
understanding the subjects. Among others, are making presentations and classroom & group
discussions, giving home works or assignments and quizzers, assigning researches and even have
consultations or tutorials. The students experience this twice or thrice per week.
In contrast, conducting make-up classes and assigning students in visiting companies are
We can say that the students have better comprehension in their study of accounting if it
is first discussed to them and afterwards have self-assessment like quizzes/ exams.
PART 2
LEARNING IN ACCOUNTING
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Topics Learned By Students on their Accounting Majors
QUESTIONNAIRE
Sole Proprietorship
Parnership
Corporation
RATING SCALE
FIGURE 2.1
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RAN
Topics Learned By Students on Their Accounting Majors MEAN
K
SOLE PROPRIETORSHIP
2. Basic Accounting Equations 2.39583333 1
6. Journalizing Transactions 2.30434783 2
1. I learn the different basic accounting assumptions 2.22916667
3.5
7. Posting to the Ledger and Trial Balance Preparation 2.22916667
3. Elements of Financial Statements and Account Titles 2.20408163 5
9. Worksheet and Financial Statements 2.17391304 6
4. Types of Accounting Information 2.13043478 7
5. Users of Financial Statements 2.10416667 8
10. Closing Entry 2.08510638 9
8. End of the Period Adjustments 1.97777778 10
11. Special Journals 1.95454545 11
13. Accounting For Manufacturing Concern 1.89473684 12
12. Payroll Fund, Bank Accounts And Control of Cash 1.75675676 13
PARTNERSHIP ACCOUNTING
1. Definition and Nature of Partnership 2.44444444 1
2. Characteristics of Partnership 2.26666667
2.5
3. Kinds of Partnership 2.26666667
4. Classification of Partnership 2.15217391 4
7. Partnership Dissolution 2
5. Formation and Opening of Partnership Books 2 6
6. Partnership Operations 2
8. Dissolution With Liquidation 1.93023256 8
CORPORATION
1. Nature and Formation of Corporation 2.23913043 1
2. Accounting For Share Capital Transactions 1.91111111
3. Accumulated Profits and Losses on Dividends and 2.5
1.91111111
Treasury Shares
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The same with part 1 the researchers classified a standard range for the rating scale. For
the Never Understand the Topic a mean shall range from 1 to 1.69, Understand At Least Enough
from 1.7 to 2.39 and the Understand Very Well the Topic is 2.4 to 3.
Of all the concepts discussed in Sole Proprietorship, we can observe that the students
have a slight mastery of the accounting cycle, the use of special journals, the different underlying
assumptions together with the proper accounting of cash and likewise the users understanding of
financial statements. Among these topics, it shows that, basic accounting equation was the most
Moreover, based from the figure above, the definition and nature of partnership is the
topic that most management accounting students comprehend with the mean of 2.44. And the
remainder like the formation, operation, dissolution and liquidation falls in the category of at
Similarly, the students less likely understood the topics under the Corporation. With the
nature and formation of corporation on the top list following accounting for share capital &
accumulated profits and losses on dividends and treasury shares having the same mean of 1.91.
Having consolidated all the fundamental subjects in accounting we can express that the
common denominator of responses results to a slight mastery of each topic with the exception
that only the definition and nature of partnership is very well understood by the students.
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PART 3
ACCOUNTING
TRULY NOT
RARELY OFTEN MOST TRULY
UNDERSTO
UNDERSTO UNDERSTO UNDERSTO
OD& NOT
OD& OD& OD&
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APPLIED APPLIED APPLIED
RATING SCALE
FIGURE 3.1
(Types of Cooperative 6
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12. Accounting for Managerial Decision 2.75555556 3
The researchers established a standard range for the rating scale on this part before
interpreting it. The range of Truly Not Understood and Not Applied is 1 to 1.75, Rarely
Understood and Applied is 1.76 to 2.5, Often Understood and Applied is 2.6 to 3.25 and the Most
From 2nd year to 4th year observations we can state that they understood the basic
accounting but it is often times applied in their major subjects. We can examine it through the
Part 2 results wherein it produces a slight mastery in the basic accounting which led to a result in
Part 3 that it is often utilized in higher major subjects. The researchers observed that how deepen
the students mastered the basic accounting will still vary what type of topics or the very nature of
management accounting subjects being discussed that basic accounting can be applied. Based on
investigation, some of the subjects of management accounting students are simpler than
accountancy students are. But we can say that basic accounting is really relevant in their study of
Summary of Findings
The basic accounting is really important to the management accounting in learning their
higher subjects. Through the calculated means presented in the interpretation stage we can able
to tell that both the student and teacher help each other to better understand the accounting
subjects.. As we evaluated the result of their understanding in basic accounting it implies that
they just have a slight mastery of these subjects. This is consensus in terms for the application of
these basic accounting subjects to their higher major subjects it indicates that it is often applied.
Though basic accounting is very important to them as management accounting students for they
really need this information for their decision-making but it doesnt confine there. There is
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always non-financial information to be considered and the basic accounting is just part of the
bigger picture of management accounting. Thats why it will always differ on the topic being
Conclusion
From the various information gathered from other researchers paper works of related
literature, knowledge of Basic Accounting had a lot to do with their higher level major subjects.
If you have established a good foundation in Basic Accounting learning complicated higher level
major accounting subjects is just a piece of cake. This is best applied in accounting-related
subjects like practical accounting, advance accounting, auditing & taxation and among others.
On the other hand, if we are talking of Management Accounting, it involves managerial actions
and focuses on internal environment and more on making decisions. Therefore, the results of the
survey conducted verified that no matter how relevant basic accounting in higher major
management accounting subjects is, it was still often applied because the nature of these subjects
spoke different languages than those accounting-related higher major subjects. If it would not
have been Basic Accounting to learning major Management Accounting subjects rather than
Management Accounting related subjects, it would have been very important and always applied.
Basic Accounting
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RECOMMENDATION:
Based on the result given above Management Accounting students should always learn
and understand their basic accounting subject, though it may be perceived that accounting may
not that contributory in learning their major subject, for it focuses more on its managerial aspects
that accounting subject. But on the other hand, as a business student it is a must to at least learn
accounting for it is the language of the business. And having such knowledge would provide
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