Chapter 1

THE BACKGROUND AND IT’S SETTING

1. Introduction
Background

For BS Accountancy students, CPA board exam is treated as the ‘main event’. Students have a lot
of riding on the outcome, so it makes sense that this exam is one of the main focal points in the
academic year. But what about comprehensive and mocks? They may not put your school or
university place in jeopardy, but they are still extremely important.

Comprehensive and mock examinations and their results don’t have the same impact on your
future as your board exam, but they are still important. They prepare you for what is to come, and
without preparation, your board exams will be more stressful than they need to be.

In Fernandez College of Arts and Technology, comprehensive exams are given annually to a first
up to third year BS Accountancy students while mock boards are given only for those graduating
students.

A comprehensive exam is an evaluation that measures students’ competency and mastery of

concepts in the field of academic discipline and so as the mock board examination. A mock test is a
practice exam designed to be as much like the real thing as possible. It has several purposes, some
specifically for students and some for teacher’s benefit as well. It gives the student a good idea of
what to expect, and useful practice in time management. For students who are working well, it can be
a boost to their confidence. But for those who are not, it can be a useful wake-up call.

Instead of seeing an exam as a potentially threatening event or as sort of judgment on their ability,
it would be great if we could help students to see their mock exams as a handy way of improving their
knowledge and memory. Also, if students have a particularly bad mock exam, better to have the
shock in the mock, than board exam. It can act as a call to action that perhaps they need to do more
work, change revision strategies and develop skills needed to perform under pressure.
Conceptual framework

The conceptual framework used in this thesis was an input-process-output model. This shows that

in order to determine the effectiveness of annual comprehensive and mock board examinations given to

BS Accountancy students of Fernandez College of Arts and Technology the researchers have to gather

data by conducting surveys, interviews and research.

Input Process Output

 Determined
the
 Data The following
statistical tools are effectiveness
gathering
to be use: of the annual
results
comprehensi
 Students
ve and mock
performance
board
 Students  Surveys
examination
Opinion
given to the
 Mock board  Interviews
BS
examination Accountancy
result students of
 FCAT  Research Fernandez
CPALE College of
result Arts and
Technology

Figure 1. Paradigm of the study

Theoretical Framework

The effectiveness of annual comprehensive and mock board examinations is determined by the student’s

performance, mock board results and FCAT CPALE Passing Rate.

FCAT Student’s
Effectiveness
Academic

Performance of annual

comprehensiv

e and mock

Mock board board exams

Results to BS

Accountancy

students of
FCAT CPALE
FCAT
Passing Rate

Statement of the Problem

This study aims to determine the effectiveness of annual comprehensive and mock board examination
given to B.S. Accountancy students at FCAT. This is in relation to the preparation for the CPA Licensure
Examination. This purpose of this study is to answer the following questions:

1. What is the profile of the respondent-students in terms of:

1.1 Age
1.2 Gender
 1.3 Civil Status
1.4 Secondary School Attended
1.5 Year Level, and
1.6 Course

2. How does the respondent understands the effectiveness of Annual Comprehensive and Mock
Board Examination in preparation for the CPA licensure examination through the questions of:

2.1 Does the exam boost the confidence of the student or not?
2.2 Does the student had learned thoroughly all the Major subjects of the course?
2.3 If the student gets a low score does it make him/her depress or more motivated?
2.4 Does the Mock Examination is really helping the Exam takers to be fully prepared for the
CPALE?

Hypothesis

This study hypothesized that the annual comprehensive and mock board examinations have effects on BS
Accountancy students at FCAT.

Significance of the Study

General Objective
This study aims to show on how Annual Comprehensive and Mock Board Examinations affect
FCAT students.
Specific Objective
In examining closely, the effectiveness of the Annual Comprehensive and Mock Board
Examinations Given to BS Accountancy Students at FCAT, this study specifically aims:
1. To determine whether annual comprehensive and mock board examinations can prepare FCAT
students in terms of the:
a. Ability to understand financial statements
b. Ability to compute the interest of receivables and payables
c. Ability to withstand pressure from taking exam
d. Ability to compute tax
e. Knowledge of laws that affects organizations
f. Problem solving
2. To show on how FCAT students view the result of annual comprehensive and mock board
examinations and how it can affect them when taking the board exam.
3. To determine the relationship of annual comprehensive and mock board examinations to the
success of taking CPA board examination
4. To determine the effects of annual comprehensive and mock board examinations to FCAT
students though:
 a. Emotional
b. Physical
c. Psychological
5. To know the reaction of students on the result of Annual Comprehensive and Mock Board
Examinations and how they cope with it.

Scope and Delimitations

The study focuses on the effectiveness of conducting comprehensive and mock board
examinations for BS Accountancy students at Fernandez College of Arts and Technology in preparation
for CPA Licensure Examination.
We aim to know if those examinations help the students to boost their confidence level or will
lead them to a decision not to take the CPA licensure examination.

Definition of Terms
The following terms are defined operationally to express the simplest meaning and emphasize the
word as used in this study
Comprehensive. Complete; including all or nearly all elements or aspects of something.
Examination. A formal test of a person's knowledge or proficiency in a particular subject or skill
Mock Examination. An examination, where the marks may or may not count, which serves
chiefly as practice for future exams or so that the teachers are able to set a grade before the end of term.
Receivables. Amounts owed to a business, regarded as assets.
Payables. Debts owed by a business; liabilities.
Financial Statements. Are written records that convey the business activities and the financial
performance of a company. Financial statements are often audited by government agencies, accountants,
firms, etc. to ensure accuracy and for tax, financing, or investing purposes.
 Chapter 2
REVIEW OF RELATED LITERATURE AND STUDIES
This chapter presents the literature and studies read and reviewed by the researcher and
found to have bearing on the present study.

Related Literature
Foreign Literature
A Mock Board Examination is a simulation for the actual board examination. The
Professional Regulation Commission (PRC) has nothing to do with the mock board examination.
Any school or organization can conduct a mock board exam without notice or consultation with
Professional Regulation Commission. Moreover, it is a useful tool as a learning activity to help
students gain familiarity with the question formats and the overall board exam performance. This
motivates the students to study and prepare them well for the national board experience. It can be
a valid and effective addition to board preparation activities. In some instances, graduating
students who passed the mock board examination unfortunately failed in the actual board
because they underestimate the board examination itself. The graduates thought that this
examination is the same as the mock board examination. But most of the time the mock board
examination influences the success rate of the board examination.
An Evaluation of Clinical Mock Boards and Their Influence on the Success Rate on
Qualifying Boards
by Department of Restorative Dentistry and Biomaterials, University of Texas Health Science
Center Houston Dental Branch.
By: Stephen A. Jessee, D.D.S.
I t is logical to believe that a new or recent graduate of an accredited dental school should be able
to perform the basic clinical procedures required for the practice of general dentistry; however,
in reality many recent graduates fail state or regional board examinations. Although the
American Dental Association reported that approximately 97 percent of U.S. dental school
graduates are licensed within one year of graduation,1 failure rates for first-time applicants are
often as high as 40 to 50 percent. Individuals who are unsuccessful in passing the licensing
examinations were not necessarily at the bottom of their graduating class. Often, clinically
weaker students pass these examinations on their initial attempt, while students in the top quarter
of the same class might take multiple attempts to pass.2 Factors such as patient and tooth
selection, evaluator(s), organizational attributes, familiarity with or knowledge of the testing
format, and the ability to function under stress contribute to the outcome of such an examination.
One of the crucial factors in the evaluation of clinical performance is measurement, which is
defined as the systematic assignment of numerical values.3As regional and state boards have
become clear in their grading criteria, the subjectivity brought out through personal judgment has
been replaced, to some degree, by objective measurement. Statistically, the greater the
objectivity of the measurement, the greater the probability that a correct decision will be made. A
primary obstruction to accurate measurement is variability, which may be the result of an error in
measurement or from erratic performance by an individual. Regarding the latter, variability may
be the result of both extrinsic and intrinsic circumstances. As related to a dental licensing exam,
extrinsic factors might include variability in equipment, auxiliaries, and/or patients.3 Chambers
and Loos4 stated that the primary cause of unreliability in the outcome of clinical tests is trial-to-
trial variation by students, caused predominantly by patient variation. Their study found that
while the error of measurement was affected to some degree by the calibration or number of
raters or the content of the examination, increasing the number of trials or times a particular
exam was taken had the greatest effect on measurement reliability. Support for this finding is
demonstrated by multiple-choice examinations. It is widely accepted that the reliability of this
type of test is a function of the number of questions on the test.5,6 As the number of test
questions increases, so does the overall reliability. Relating this concept to either a mock or
qualifying board, a student’s evaluation would not be overly influenced by the effects of either
patient or student day-to-day performance variations. The addition of multiple trials would take
these two factors into account and allow for a more reliable evaluation of a student’s level of
knowledge and clinical expertise. Examples of intrinsic circumstances include a student’s lack of
necessary clinical skills, inability to visualize the desired end product, and lack of knowledge or
experience to know when to stop one component of a procedure and proceed with the next one.3
It is imperative that the format of all qualifying license examinations allows for the evaluation of
these three situations. No matter how talented a person may be with his or her hands, satisfactory
quality cannot be attained on a routine basis without the knowledge of the desired “end product”
of a procedure. Stress in the profession of dentistry is not only confined to those who practice,
but affects its students as well and may be compounded by the educational demands of dental
curricula.7-9 The burden of dental school is far removed from most students’ undergraduate
studies. A study examining the relationship between academic performance and stress in dental
schools found that higher levels of stress resulted in lower grades.10 The manner in which a
student reacts to stress not only greatly influences the grades received in didactic courses but
may potentially impact his or her clinical education, which includes such critical clinical
evaluations as a mock or qualifying board. In a survey by Garbee et al., among the sources of
stress for dental students, the first and fourth most often cited were atmosphere created by
professors and patient care responsibilities, respectively.7 Every dental school in the United
States, as part of its curriculum, conducts some form of mock board examination for its
graduating class. This mock board is usually given in the spring semester, prior to the school’s
regional or state qualifying board. These mock boards are as different from each other as the
schools that conduct them. Not only are there distinct differences due to the regional or state
qualifying board that each mock board tries to mimic, but there are differences in structure,
timing, evaluation, and remediation, if required, of the schools hosting the same regional
qualifying examinations. The purpose of this study was to discover common variables of various
mock boards that appeared to improve the success rate of dental school candidates on the
licensing examinations, as well as any relationship among these variables. While the mock board
is only a small portion of a school’s overall clinical curriculum, it is nonetheless integral to the
evaluation and qualification of its candidates for the regional or state board examination.
Practicing certain procedures within a format similar to that of an actual examination should
have a positive influence on the outcome. Conversely, unknown or untried conditions may be as
much a reason for failure as the lack of needed clinical skills.

Local Literature
Annual Comprehensive Mock Board Examinations are not only for Accountancy Students
but even on different studies and courses. It is held to foresee the performance of their Schools to
propose intervention to enchance passing percentage and some sectors also used this as a basis if
the student will graduate and take the board exam.
Mock board exams used as basis hundreds of criminology studes may not graduate
March 25, 2011 by Jennifer P. Rendon
By: Philippine Star Global
A group of BS Criminology graduating students of the University of Iloilo's Phinma's College of
Criminal Justice have protested against the school's imposition of the mock board exams as basis
for their graduation.
The group represented the 314 graduating students who might not be able to march during UI's
commencement exercises on March 26, Saturday.
They held a vigil yesterday at the Commission on Higher Education-Region 6 office at Jaro
district in this city, as they vowed to fight the legality of the mock board exams implemented by
the university.
The students sought an audience with regional officials of the CHED-6 seeking for their
intervention in the university's decision not to allow the graduation of students who failed the
mock board examination.
The mock board exam was given to graduating fourth year criminology students, as a pre-
examination for those who want to take the Criminology board examination of the Professional
Regulations Commission. If a student could not pass the mock board exam, they did not only
lose their chance to take the board exam, they could not also graduate from the course.
The group spokesperson, who requested anonimity, said the mock board examination has no
CHED approval.
"It's not in our curriculum. If the school indeed proposed a memorandum and if it was approved
by CHED, it could not be imposed on us graduating students," he said, contending that it should
be implemented among incoming freshmen.
 The group claimed they agreed to take the examination and even had a review. Their
exams were held last March 12 and 13, but when the results were released on March 16, all of
them failed.
Last year, they argued that a mock board examination was also done but when the students
failed, they were still allowed to graduate. Not this time though, and this is what they are
protesting.
All graduating Criminology students who went to CHED yesterday said that they have
informed their parents they were graduating.
"A number of us already prepared feasts in celebration of the graduation. We just hope that
it will be resolved before March 26," their spokesman said, otherwise they would raise the issue
to authorities who could decide on their fate favorably.
The other day, UI-Phinma declared it will stand by its decision not to let the students
graduate. University president Dr. Chito Salazar explained that the mock exam served as the
students' final exam, thus, failing it would also means failing the final exam.
Salazar however said UI is giving three opportunities to these students: First, the failing
grades they got will not be credited and they would just be given an incomplete grade; second,
they could take the mock exam again; and third, if they again failed, they could review or study
for the next mock board exam for free.
After all, "UI cares," said Salazar adding that UI prepares students for a career and not just
diplomas
.
Foreign Studies
Mock Board examinations are not only held in the Philippines. Students all over the globe
are also taking the Mock Board Examination of their field to know what are the things that they
still need to study in preparation for the board examination.
The effectiveness of a Mock Board experience in coaching students for the Dental Hygiene
National Board Examination
May 2002 by American Dental Education Association
By: University of Texas Health Science Center at San Antonio, Department of Dental Hygiene,
United States of America
A Mock Board is available through the American Dental Association to any student or dental
hygiene program as a study aid for the Dental Hygiene National Board Examination (DHNBE).
The purpose of this study was to evaluate the usefulness of this Mock Board as a learning
activity to help students gain familiarity with the question formats and the overall board exam
experience. A sensitivity-specificity model was applied to validate the Mock Board's accuracy in
identifying students who would pass or fail the DHNBE. A survey was conducted to assess
students' opinions of the Mock Board experience. The Mock Board accurately identified success
or failure on the DHNBE for 75 percent of the participants. However, the Mock Board's
sensitivity was much better than its specificity. A majority of students reported the Mock Board
motivated them to study and prepared them well for the national board experience. Comments
showed, however, that students did not feel the Mock Board experience was as intense as taking
the DHNBE. Findings indicate the Mock Board can be a valid and effective addition to board
preparation activities. Dental hygiene faculty members are urged to consider incorporating the
Mock Board experience with more traditional methods of coaching in preparing students for the
DHNBE.

Local Studies
This study aims to determine the correlation of the LPU-Batangas Mock Board
Examination and Customs Broker Licensure Examination for Academic Year 2008- 2010. The
researchers used a retrospective study where documentary analysis in gathering the data was
more appropriate. The respondents of the study were the graduates of LPU-Batangas who took
both the mock board and customs broker licensure examination from 2008 to 2010. The results
revealed that majority of the performances of the students in Mock Board Examination for the
academic year 2008 to 2010 are in a declining trend. Moreover, the results of Customs Broker
Licensure Examination for the academic year 2008 to 2010 showed good performances and
Mock Board Examination is not a predictor in the performance of the customs graduates in
Customs Broker Licensure Examination. In this regard, a plan of action was designed to enhance
the passing percentage in the Customs Broker Licensure Examination. Considering the
conclusions presented, the researchers highly recommended that the mock board examination
questionnaires may undergo a pre and post item analysis
Correlation Of The Lpu-Batangas Mock Board Examination And Customs Broker
Licensure Examination For Academic Year 2008-2010
March 11-12, 2013 by Proceeding of the Global Summit on Education 2013
By: Myla C. Manalo and Marie Kristine Joy M. Obligar
The word quality is important especially in the field of education. It simply suggests the highest
standard of teaching in an institution. The basis of having quality education is upon the
capabilities of an institution to produce professionals. Qualification to become a professional is
usually evidenced by passing Professional Regulation Commission (PRC) board
examination.(Ditan, 2008) The Professional Regulation Commission (PRC) is the agency of the
National Government charge with the regulation and licensing profession in the Philippines. It is
committed to protect, to fullest, the integrity of the licensure examination and change the public
perception from that of doubt and despair to trust and confidence in the licensure examination
system.(PRC, 2006) Passing the licensure examination given by the Professional Regulation
Commission (PRC) is one of the greatest achievements in one’s life. This examination is
intended to prove the graduates’ knowledge, progress, skills and qualification in a particular
profession. It needs a lot of time to study, to have self-discipline, patience and determination and
this will not be possible without prayers, support and encouragement.(Caringal, 2001).