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Documenti di Professioni
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LILIAN M. ENCLONAR
MAE G. LAGLIVA
DIETHER ALLEN L. YNION
In Partial Fulfillment of the Requirements of the Accounting Research (Acc 423) subject
for the Degree of Bachelor of Science in Accountancy, Accountancy Department,
College of Business, Development Economics and Management, University of Southern
Mindanao, Kabacan, Cotabato
CHAPTER I
INTRODUCTION
One of the major reforms in the Philippines is the implementation of the Republic
Act No. 10533 also known as Enhanced Basic Education Act. This act aims to improve
the Philippine educational system in order to be at par with the international standards.
Through education input and curriculum reform, it emphasizes the value of a “holistically
developed Filipino”. Preparation for higher education, eligibility for entering domestic
and overseas educational institution and immediate employability are the major points in
In May 2013, President Benigno “PNoy” Aquino III signed K to 12 Program into
Kindergarten in school year (SY) 2011-2012, new curriculum for grade one and grade
seven was rolled out in SY 2012-2013, and new curriculum for grade two and grade
eight was rolled out in SY 2013-2014. Grade 11 is set to be introduced next SY, 2016-
The pioneering graduates of senior high school graduated last March 2018 and
enrolled in college for the academic year 2018-2019. According to the CHED
Memorandum Order No. 105 series of 2017 all grade 12 graduates beginning the
academic year 2017-2018 are eligible to enter college regardless of the track or strand
taken in Senior High School. The said policy encouraged students to choose the course
they’d like to take even though it is not in line with the strand they took when they are in
Cotabato showed its support to the implementation of Kto12 and to the governing body
for tertiary and graduate education, the Commission on Higher Education (CHED) by
adhering to the policies inherent to the implementation of the program. Because of the
said policy, the study aims to assess the academic performances in the Financial
program of the University Of Southern Mindanao, who came from different tracks or
strands.
administered by the Accountancy Department last August 2018 and final grades in the
In line with this, the researchers want to investigate further if different factors
such as their strand, type of school attended during senior high school, sex, family’s
socio-economic status in terms of the type of community where they are currently
residing and of the income of their parents or guardians affect the academic
Southern Mindanao, Kabacan, North Cotabato, based on the different factors affecting
Specifically, the study is designed to find answers for the following questions:
Accountancy students and the strand they took when they were in Senior
High School?
Accountancy students and from what type of school (e.g Private school or
based on the type of community (e.g Urban or Rural) they are currently
residing?
Mindanao, Kabacan, North Cotabato, based on the different factors affecting the level of
academic performance.
Financial Accounting and Reporting subject based in their results on the Pre-test results
Financial Accounting and Reporting subject based on their Final Grade during the First
Semester of SY 2018-2019.
4. Determine the degree of relationship between the academic performances of
freshmen Accountancy students and the strand they took when they were in Senior
High School.
freshmen Accountancy students and the type of school (e.g Private school or Public
based on the type of community (e.g Urban or Rural) they are currently residing.
The significance of the study would be addressed to the high school students,
senior high school students, USM, specifically to its policy-makers, USM Accountancy
As to the high school students, they would be able to appropriately choose the
track and strand they will take as they moved up to Senior High School, that will prepare
them for subject specialization of the college course they will take in the future. The high
school students will also be able to evaluate if what and if there are schools near them
offering their chosen track and strand, as it may also affect their decision.
As to the senior high school students, this study would be able to help them
assess how their chosen strand might affect their academic performance on the course
they would like to take in college. The senior high school students will also be able to
properly decide on what specific course they will be taking, considering the strand they
As to the USM, specifically to its policy-makers, the results of this study will help
freshmen, who are under the K-12 curriculum. In line with this, the USM policy-makers
will also be able to strengthen their stand in providing relevant and quality education to
deal with the admitted freshmen in the program, on what to expect during the early
phase of the class and on what teaching strategies will be appropriate considering the
performances of the students with the lessons and the exam they have taken under
their supervision.
Finally, as to the researchers, they would be able to satisfy their curiosity about
Financial Accounting and Reporting Pre-Test Result and Final Grade, considering
factors such as the student’s strand, type of school attended during senior high school,
sex, family’s socio-economic status in terms of the type of community where they are
The study is designed and will be conducted only to assess the academic
their Pre-Test Result and Final Grade, considering factors such as the student’s strand,
type of school attended during senior high school, gender, socio-economic status in
terms of the type of community where they are currently residing and of the income of
originally enrolled in the first semester, have taken the Financial Accounting and
Reporting subject and have themselves re-enrolled for the second semester in the said
school.
The study will be conducted starting April up to May 2019. It will be held in
Sex- refers to a person’s biological status and typically categorized as male or female.
Socio Economic Status – the social standing or class of an individual or group. It is
often measured as a combination of education, income and occupation.
STEM Strand - one of the programs offered by the K to 12 Program under the
Academic Track and is focus on advanced concepts and topics in the Science,
Technology, Engineering and Mathematics.
TVL Track - one of the tracks offered by the K to 12 Program and will equip interested
students with job-ready skills in the future.
List of Acronyms
SY – School Year
TVL– Technical-Vocational-Livelihood
The purpose of this chapter is to provide a context and to justify the purpose and
significance of this research. This chapter includes related literatures regarding the
also has the conceptual framework to fully understand the research to be conducted.
basic accounting concepts and principles that will help them analyze business
(http://www.deped.gov.ph/sites/default/files/ABM_Fundamentals%20of%20ABM%201%
20CG.pdf)
1. Introduction to Accounting;
2. Branches of Accounting;
9. Books of Accounts;
10. Business Transactions and their Analysis as Applied to the Accounting Cycle
of a Service Business
a. Adjusting entries
11. Business Transactions and their Analysis as Applied to the Accounting Cycle
of a Service Business
a. Adjusting Entries
The K to 12 Program
In 2013, K to 12 was enacted into law, known as Republic Act No. 10533,
otherwise known as the Enhanced Basic Education Act of 2013. Section 5 (Curriculum
Development) of this law states that, “The Department of Education shall formulate the
design and details of the enhanced basic education curriculum. It shall work with the
readiness and to avoid remedial and duplication of basic education subjects, the DepED
shall coordinate with the CHED and the Technical Education and Skills Development
Authority (TESDA)”.
Based on the authority vested upon the Department of Education, the SHS
Curriculum was formulated. This curriculum is divided into four tracks: the Academic
Track (ABM, HUMMS, STEM, and GAS), the Technical-Vocational-Livelihood Track, the
years of Junior High and 2 years of Senior High). The biggest change of this program is
the addition of Senior High School. Two years of specialized education is added in
which students may choose which specialization they prefer. The composition of SHS
subjects falls under either Core Curriculum or Specific Tracks. Language, Humanities,
Education and Health are the 8 learning areas that constitute the core curriculum while
the 4 specific tracks are (1) Academic, (2) Technical-Vocational-Livelihood, (3) Sports
and Arts and (4) General Education or Liberal Arts. Each track has strands, which is
Management (ABM), (2) Humanities and Social Sciences (HUMSS) and (3) Science,
management and as well as other factors that revolve around these fields. Humanities
and Social Sciences (HUMSS) focuses on the investigation and inquiry of the human
conditions that uses empirical, analytical and critical methods of studying human
problems and its solution formulation. General Academic Strand (GAS) this strand was
designed purposely for students who are still indecisive of what course they want to
pursue in college.
Under the provision of Batas Pambansa Bilang 232, also known as “Educational
prior authorization of the government, and shall be affected by recognition. The law
classified two types of school, “Public” and “Private”. "Public Schools" are educational
institutions established and administered by the government while "Private Schools" are
Comparisons for public and private schools are common in the course of
education literature. Those comparative studies emphasized that there are considerable
interest in the differences in academic outcomes of students who attend private and
public schools, and the factors underlying these differences. For instance, if the
academic outcomes of private high school students exceed those of public high school
and practices?
It is documented well that private high school students generally outperform their
public school counterparts in the academic arena. But does this reflect the quality of the
private schools or the quality of the students they attract? At some points, student
characteristics, school resources and practices, province they live in and peer influence
affect in accounting for differences in the academic outcomes of private and public high
school students. Specifically, private high school students score significantly higher than
public high school students on reading, mathematics, and science assessments at age
15, and have higher levels of educational attainment by age 23. Two factors
consistently account for these differences. Students who attended private high schools
academic success and to have school peers with university-educated parents. Province
outcomes measured in high school (i.e., test scores and high school graduation rates),
but generally not at the postsecondary level. School resources and practices accounted
for little of the differences in academic outcomes (Marc Frenette and Ping Ching Winnie
Chan, 2015).
questions in the literature: First, does performance in private schools exceed that in
public schools, all else being equal?, and second, if private school performance
problem at the beginning of the 20th century, it is surprising that the results are
performance of boys and girls such as an aversion of girls towards physical sciences
and this could be responsible for the observed performance variations between the two
groups. Iroegbu (2000), who studied secondary school science, found that boys
performed significantly better than girls do and posited that there are things in learning
Klausmier Hodwin (1996) noted: differences are not usually found between girls
and boys by the widely used intelligence tests. However, girls typically score higher on
verbal items and boys on quantities and spatial items in both intelligence and
achievement tests. Girls receive higher grades in school than boys, however, after the
fifth grade boys score as high as do girls on achievement in both Arts and Science
subjects.
According to (Hackett et al., 1992) female students was found to have a higher
GPA only in high school however there is no difference in their academic performance
in college .This study was supported by another study by (Faisal, et al., 2015) which
opportunities, education, etc. human settlement is majorly divided into two categories:
i.e. Urban and Rural. Urban community is a settlement where the population is very high
and has the features of a built environment which includes cities and towns. Rural
municipalities.
There is a generalization that urban community are superior to the rural one in
terms of education. This perception further implies that there are rural-urban differences
community and life style (Fan & Chen, 1999). A few factors may be considered as
achievement. These include family characteristics (Ramos, Duque & Nieto, 2012), the
quality of teachers (Gaviria & Barrientos, 2001; Brown and Swanson, 2001; Rangel &
Lleras, 2010).
Suzanne and Lauren (2012) arrived at the conclusion that rural schools do not
always have access to the same level of federal funding as urban and suburban schools
and this can limit the opportunity students have for learning mathematics. Although rural
areas differ from urban areas in many ways, it is not easy to define the differences so
that they fit every case. Sometimes, problems associated with rural-urban students’
achievement are partly pedagogical and partly due to the environment in which the
teaching and learning take place. More so, there are times when these problems
Income
Parents play a pivotal role in the educational development of their children. Their
involvement in the education of the children is of immense benefit to the child, the
school and the parents as well. Among the several parental factors that have been
linked to their children academic achievements at school is the parent’s level of income.
Recent research suggests that academic achievements are substantially affected by
parents income.(Blau, 1999; Bowen & Bok, 1998; DatcherLoury, 1989; Dixon-Román,
2007; Dooley & Stewart, 2004; Duncan & Brooks-Gunn, 1997a; Jencks & Phillips, 1998;
Orr, 2003; Phillips, BrooksGunn, Duncan, Klebanov, & Crane, 1998; Rothstein, 2004;
Sirin, 2005).
Student’s Performance at the Universiti Teknologi, Mara Kedah, Malaysia, the results
indicated that the higher the parent’s income, the higher the students CGPA.
Parents, who are highly paid, invest more on academic resources which the
students can easily access and comfortably use. Thus, results to higher academic
children of affluent parents are more likely to succeed in life than the children of poor
parents probably because the rich parents spend more than poor parents on their
children and these “investments” lead to better outcomes for their children.
Agus and Makhbul (2002) found that students from families of higher income
levels perform better in their academic assessment (CGPA) as compared to those who
In contrast with the above studies, (Hijaz and Naqvi, 2006) found that academic
performance is inversely related to the affluence of the family of the students. It means
rich students give lesser value to their studies compared to the poor ones.
Conceptual Framework
The framework in figure 1 shows the relationship between the level of academic
and Final Grade of the freshmen Accountancy students currently enrolled in the
University of Southern Mindanao as the dependent variable, and the factors affecting
their level of academic performances as the independent variables. This framework will
INDEPENDENT DEPENDENT
VARIABLES VARIABLE
FACTORS AFFECTING
THE LEVEL OF
ACADEMIC
PERFORMANCE:
Strand LEVEL OF
Type of School ACADEMIC
(SHS) PERFORMANCE
Sex
Type of
Community
(residence)
Annual income of
parents or
guardian
Figure 1.Schematic diagram showing the relationships between the factors affecting the
academic performance and the level of academic performance of freshmen
Accountancy students currently enrolled in University of Southern Mindanao.
Hypotheses
The following hypotheses are formulated and will be tested under the study:
Hₒ1:
Hₒ2:
Hₒ3:
Hₒ4:
Hₒ5:
Hₒ6:
Hₒ7:
CHAPTER III
METHODOLOGY
This chapter presents the research design and the methods to be utilized in data
gathering, the research locale and respondents of the study. It also includes the
research instrument to be used for data gathering as well as the method of data
analysis.
Research Design
The researchers will be using a correlational quantitative design for this research.
seeks to understand the statistical relationships naturally occurring variables have with
one another. It seeks to figure out if two or more variables are related, and if so, in what
The data is supplied in a numerical format, and can be analysed in a quantifiable way
The correlational research design will be used to assess the relationship that
may exist between the academic performances of the freshmen Accountancy students
(dependent variable) and factors that may affect the respondent’s performance such as
the their strand, type of school attended during senior high school, sex, family’s socio-
economic status in terms of the type of community where they are currently residing of
the annual income of their parents or guardian (independent variables). It will be a
quantitative study as the researchers aim to use the scores of the students on the Pre
Test administered by the Accountancy department last August 2018 and Final Grade in
one of their accounting subject, Financial Accounting and Reporting during the first
respondents.
as the location of the study. The respondents will be the 108 first year BS in
Accountancy students of the said school and are still currently enrolled in the
Research Instrument
personal information of the freshmen Accountancy students such as their strand, last
school attended during their Senior High School, sex, home address and parents’ or
guardian’s annual income. The data that will be derived from the questionnaire will be
The data that will be used in this study will be gathered through a formal request
of the Final Grades in the Financial Accounting and Reporting during the first semester
of SY 2018-2019 of respondents to the University Registrar and of their Pre Test results
released last August 2018 to the Accountancy Department. Once the request of the
data will be approved, the researchers will start distributing the socio-demographic
questionnaires to the respondents that will serve as the primary data of the study. The
Pre-Test result and the Final Grade that will be gathered through the formal request will
Method Analysis
Grade that will be obtained by the researchers will be encoded and converted
2. The factors that will be considered in the study will be categorized further, as
follows:
factors (eg. Strand, type of school, gender and type of community), T-Test will
be administered. For multivariate factor (e.g Annual Income) ANOVA Test will
be used to test the differences among them. The following formula will be
used:
T-Test is the test statistics that is used to compare two different set of values.
This test compares the mean of two samples. It uses means and standard
𝑥̅1 − 𝑥̅2
𝑡=
𝑠2 𝑠2
√ 1 + 2
𝑛1 𝑛2
Where,
two-way ANOVA, and N-way ANOVA. In this study, the researchers will be
variable. (https://www.statisticssolutions.com/manova-analysis-anova/)
coefficient/).
N𝛴𝑥𝑦 − (𝛴𝑥)(𝛴𝑦)
𝑟=
√[N𝛴𝑥 2 − (𝛴𝑥)2 ][𝑁𝛴𝑦 2 − (𝛴𝑦)2 ]
Where,
𝑟= Correlational Coefficient
N = Population