The Relationship between Mathematical Proficiency to the Academic

Performance in Basic Accounting of the First year, Bachelor of Science in Accountancy

Students of Colegio Dela Purisima Concepcion S.Y. 2019-2020

Gerome Jude Fuentes

Mary May Joy Joren

Mary Jane Artuza

Year 2020
 Introduction to the Study

Mathematics can be considered as the language of science and technology, and

early foundation of mathematics skills is necessary in order to attain high academic

performance. Academic performance refers to how students deal with their studies and how

they cope with or accomplish different tasks given to them by their teachers. The definition

of accounting is given as the measurement, communications and processing of financial

information about the entities of economics like business and corporations. Accounting is

also known as the language of business. It is given that accounting is an application of

elementary arithmetic which is a part of mathematics. Most academic schools have

implemented math requirements in basic calculus and matrix algebra, but when it comes

to accounting, the amount of application of math techniques tends of be limited in many

business courses. Not much math is required for accounting. For that reason, some

professional concerns the usefulness of higher mathematics in the applied business

disciplines, and the extent to which mathematical techniques could and should be utilized

in coursework. However, researchers see a strong relationship between the individual’s

mathematical skills and the decision to major in accounting and since more student

performance in mathematics is just average, some studies suggests that one of the factors

that might impede some students from studying accounting is their mathematical skills.

In the study of Adamu Ibrahim “Influence of Entry Grades in Mathematics and

Principles of Accounting on Students Performance in Financial Accounting in Nasarawa

State Colleges of Education Akwanga, Nigeria” (2015), the results of the test revealed

among others that entry grades in mathematics and principles of accounting have

significant impact on students’ performance in financial accounting. It says, Students with

good grades in mathematics and principles of accounting secondary school level are more

comfortable with numbers and have the chances of copping up with financial accounting

challenges in the future academic endeavour at tertiary institutions.

In Philippines, many Filipinos students often have trouble when it comes to

mathematical proficiency. Most student don’t like mathematics due to its difficulty and

tries to avoid it when choosing their courses. However these days, the number of students

taking up Accountancy, Business and Management (ABM) continue to increase. The total

number of Filipino CPAs surely runs in the hundreds of thousands, perhaps even millions,

considering every year more than 125,000 students enroll in an Accountancy degree in over

250 accounting schools nationwide. Although accounting educators tend to be more

favorably disposed toward mathematics than some other business educators, none of the

contributions to the professional literature on determinants of success in accounting have

singled out mathematics ability for special emphasis.

In Roxas City Capiz, some people think that if a student is proficient in

Mathematics, the perfect course that will suit them will be Accountancy, Business and

management. As it focuses more on arithmetic and the operations which is a required

necessity to survive Accountancy course. On the other hand, some says that Accountancy

does not require high proficiency in Mathematics. Accountancy is more on analysis and

comprehending situations that relates to the business and finance world. With this problem,

the researchers were inspired to answer this problem, hence, this study was investigated.
This study aims to determine the relationship between mathematical proficiency and

academic performance of the 1st year BSA students of Colegio de la Purisima Concepcion

S.Y. 2019-2020.

Statement of the Problem

Generally, this study aim to determine the relationship between Mathematical

Proficiency and Academic Performance in Basic Accounting of the 1st year students of

Colegio de la Purisima Concepcion.

Specifically, it seeks answer to the following questions:

1. What is the level of Mathematical Proficiency of the students?

2. What is the level of Academic Performance of the students in Basic Accounting?

3. Is there any significant relationship between that exist between the Mathematical

Proficiency and Academic Performance of the students in Basic Accounting?

Objectives of the Study

The general aim of this study is to know the relationship between Mathematical

Proficiency and Academic Performance in Basic Accounting of the 1st year students of

Colegio de la Purisima Concepcion.

 Specifically, it addresses to meet the following objectives:

1. To know the level of Mathematical Proficiency of the students.

2. To know the level of Academic Performance of the students in Basic Accounting.

3. To determine if there is a significant relationship between that exist between the

Mathematical Proficiency and Academic Performance of the students in Basic

Accounting.
The Comparative Analysis of Bank Preference of the Roxas City Market

Kimberly S. Bandojo
Tisha Rey P. Erada
Thea Danielle B. Bagaso
Juan Florencio P. Morente

Year 2020