EVALUATION OF THE LEVEL OF COMPETENCE IN THE FUNDAMETALS OF

ACCOUNTING OF GRADE 12 ABM STUDENTS OF THE UNIVERSITY OF

SOUTHERN MINDANAO SENIOR HIGH SCHOOL

FRANCIS DAVE Q. VILLAVER

SHENAMAE M. ENCLONAR
LALAINE JOY T. ZAFRA

BACHELOR OF SCIENCE IN ACCOUNTANCY

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

1
 CHAPTER I

INTRODUCTION

Background of the study

One significant reform in Philippine Educational System is the implementation of

K to 12 program. Its goal is for the “development of a holistically developed Filipino with

the 21st century skills who are ready for employment, entrepreneurship, middle level

skills development and higher education upon graduation from Grade 12” (The K to 12

Basic Education Program, 2012).

K-12 Education Plan was published on October 5, 2010, DepEd Discussion

Paper (2010) which now becomes a reality through Republic Act No. 10533, also known

as the Enhanced Basic Education Act which was passed last May 2013 making the pre-

university and basic education from 10 to 13 years (Congress of the Philippines, 2011).

This is part of President Benigno “NoyNoy” Aquino III’s Educational Reform Program.

The Aquino Administration believed that adding more years to basic education in the

Philippines could help solve the problem of unemployment, keep up global standards,

and help Filipino students to have more time to choose the career that best suits their

skills. Luistro (2010) asserts that the K-12 Basic Education plan is said to be the answer

to the country’s educational reform.

The new curriculum which is known as K to 12 Enhanced Basic Education

Curriculum, under the newly signed Republic Act No. 10533, also known as K to 12

2
Basic Education Program Law, Senior High School (SHS) is now officially implemented

nationwide which has started with Grade 11 in SY 2016-2017 and Grade 12 in SY 2017-

2018. The additional 2 year Senior High School is a specialized upper-secondary

education composed of a common Core Curriculum and Tracks. There are 8 core

curricula or learning areas that include Language, Humanities, Communication,

Mathematics, Philosophy, Science, Social Science and Physical Education and Health

and 4 tracks which include (1) Academic, (2) Technical-Vocational-Livelihood, (3)

Sports and Arts, and (4) General Education or Liberal Arts. Each track has strands,

which is also known as specializations within a track.

The 8 core curricula have 17 core subjects while the 4 tracks have 16 track

subjects or a total of 33 subjects for SHS Curriculum where each subject will entail 80

hours of classes per semester for the four semesters or a total of 2,640 hours to

complete the Senior High School level.

One of the four strands is the Accountancy, Business, and Management (ABM)

Strand of the Academic which focuses on learning the basic concepts of business and

learning associated skills in other related fields like finance, management, corporate

and operations.

ABM has nine specialization subjects, namely: (1) Applied Economics, (2)

Business Ethics and Social Responsibility, (3) Fundamentals of Accountancy, Business,

and Management 1, (4) Fundamentals of Accountancy, Business, and Management 2,

(5) Business Math, (6) Business Finance, (7) Organization and Management, (8)

3
Principles of Marketing, (9) Work Immersion / Research /Career Advocacy / Culminating

Activity.

The course allows students to study the fundamentals of accounting and

business management with the option to then focus more deeply on either field. This

course will prepare students for a career in management accountancy, management

consultancy and business management.

If students choose to specialize in business management, they will graduate

ready for a business career with accountancy skills alongside. They will study financial

and management accounting alongside the legal, business, and organizational contexts

within which they operate. Then deepen their business knowledge with options to study

HR, international business, entrepreneurship, marketing and more.

If they choose to specialize in accountancy, they can graduate as a 'part

qualified' accountant but with a deep appreciation of its wider business context. They

will study in line with professional practice requirements and so maximize the number of

accreditations and exemptions you will have upon graduation.

As with business, they will study financial and management accounting alongside

the legal, business, and organizational contexts within which they work. Then deepen

their accounting knowledge with study options, including taxation, auditing, strategy,

and contemporary issues such as social & environmental. All students will have the

chance to work on a finance or business project and compete with undergraduates

around the world.

4
 Because of the implementation of the K-12 Program and the creation of the ABM

strand, the study aims to evaluate the competency of the ABM students in

Fundamentals of Accounting in USM Senior High School. The competency evaluation

will be based on their knowledge acquired on the Accounting subjects taken in Senior

High School namely: the Fundamentals of Accountancy, Business and Management 1

and the Fundamentals of Accountancy, Business and Management 2.

Statement of the problem

In general, the study will concentrate on the evaluation of the level of

competence in the Fundamentals of Accounting of Grade 12 ABM students of the

University of Southern Mindanao, Kabacan, Cotabato.

Specifically, the study is designed to find answers for the following questions:

1. What are the socio-demographic characteristics of the Grade 12 ABM

students of the University of Southern Mindanao?

2. What are the accounting-related subjects declared by the Department of

Education to be taught to ABM students?

3. What specific major accounting topics are discussed in those accounting-

related subjects?

4. What is the level of competency in the Fundamentals of Accounting, Business

and Management 1 and 2 of the Grade 12 ABM students?

5
 5. What are the factors that affect the level of competency of Grade 12 ABM

students of USM Senior High School in the Fundamentals of Accounting,

Business and Management 1 and 2?

6. What is the degree of relationship between each of the factors and the level

of competency of Grade 12 ABM students of USM Senior High School in the

Fundamentals of Accounting, Business and Management 1 and 2?

Objectives of the study

The general objective of the study is to determine the level of competence in

Fundamentals of Accounting of Grade 12 ABM students of the University of Southern

Mindanao.

Specifically, the study aims to:

1. Determine the socio-demographic characteristics of the Grade 12 ABM

students of the University of Southern Mindanao.

2. Determine the accounting-related subjects declared by the Department of

Education to be taught to ABM students.

3. Determine the specific major accounting topics discussed in accounting-

related subjects.

4. Determine the level of competency in the Fundamentals of Accounting,

Business and Management 1 and 2 of the Grade 12 ABM students.

6
 5. Identify the factors that affect the level of competency of Grade 12 ABM

students of USM Senior High School in the Fundamentals of Accounting,

Business and Management 1 and 2.

6. Determine the degree of relationship between each of the factors and the

level of competency of Grade 12 ABM students of USM Senior High

School in the Fundamentals of Accounting, Business and Management 1

and 2.

Significance of the study

The significance of the study would be addressed to the students in

Accountancy, Business and Management Strand of Senior High School, Educators

teaching accounting, the University of Southern Mindanao, the Department of Education

and the researchers.

As to the ABM students, they would be able to evaluate themselves as to their

competencies regarding their Fundamentals of Accounting topics.

As to the accounting teachers in USM Senior High School, they would have a

reference on what topics should be given emphasis during class discussion to improve

the competencies of their students. On the other hand, teachers in college would know

if there are topics to be discussed again for further understanding.

7
 As to the University of Southern Mindanao, it would be updated about the

competence of its Grade 12 ABM students in the fundamentals of accounting and so it

could acclimate the syllabus and strategies in teaching.

As to the Department of Education, they would be able to evaluate the

effectiveness of the newly implemented curriculum and make changes to it if necessary.

Finally, as to the researchers, they would be able to satisfy their curiosity about

the features of ABM Strand and the competency of the Grade 12 ABM students of the

University of Southern Mindanao.

Scope and limitation of the study

The study is designed and will be conducted only to evaluate the level of

competence in Fundamentals of Accounting 1 and 2 of the Grade 12 ABM students in

USM Senior High School. The respondents of the study will be the Grade 12 ABM

students of the said school.

The study will be conducted starting April up to May 2018. It will be held in

University of Southern Mindanao, Kabacan, Cotabato.

Operational definition of terms

ABM Strand - one of the programs offered by the K to 12 Program under the Academic
Tracks.

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Accounting - pertains to the systematic process of identifying, recording, measuring,
classifying, verifying, summarizing, interpreting and communicating financial
information.
Competence - refers to the possession of sufficient degree of knowledge in the
fundamentals of accounting, business and management.
Competency - applies to the general and evolving accumulation of learning in the
fundamentals of accounting, business and management and other forms of goal
attainment.
Implementation of K to 12 Program - the new set of activities and trends integrated in
the implementation of K to 12 program.
K to 12 Program - the most recently implemented basic education curriculum signed
into a law by the former President Benigno Aquino III through Republic Act No.
10533. The Filipino students are required to undergo one (1) year in
kindergarten, six (6) years in primary school, four (4) years in junior high school
and two (2) years in senior high school.
Teaching Competencies - denotes knowledge, skills, and attitude of teachers in the
use of different teaching strategies, instructional material, and in managing the
classroom for better and more effective students’ learning.
Teaching Strategies - signifies changes in the use of teaching strategies to adapt to
the requirements of the new curriculum, K to 12.

List of Acronyms

ABM - Accountancy, Business and Management Strand

SHS - Senior High School

HUMMS - Humanities and Social Sciences Strand

STEM - Science, Technology, Engineering and Mathematics Strand

GAS - General Academic Strand

USM - University of Southern Mindanao

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 CHAPTER II

REVIEW OF RELATED LITERATURE

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 ABM

Strand of the Senior High School Program. It also has the conceptual framework to fully

understand the research to be conducted.

The Republic Act 10533 and the Department of Education

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

Commission on Higher Education (CHED) to craft harmonized basic and tertiary

curricula for the global competitiveness of Filipino graduates. To ensure college

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

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Track (ABM, HUMMS, STEM, and GAS), the Technical-Vocational-Livelihood Track, the

Sports Track, and the Arts and Design Track (www.deped.gov.ph).

The Accountancy, Business and Management Strand

The Accountancy, Business and Management Strand would focus on the basic

concepts of financial management, business management, corporate operations, and

all things that are accounted for. ABM can also lead the students to careers on

management and accounting which could be sales manager, human resources,

marketing director, project officer, bookkeeper, accounting clerk, internal auditor, and a

lot more.

The ABM curriculum will allow students to get a deeper appreciation of the world

of accounting and business management without the hassle of going to Algebra,

Geometry, Trigonometry, and other specialized mathematical subject that they won’t

need (https://www.edukasyon.ph/courses/senior-high-tracks/academic/abm-

accountancy-business-and-management-strand).

The Department of Education, in its “Accountancy, Business and Management

(ABM) Strand Scheduling of Subjects” suggested the following specialization subjects:

(http://www.deped.gov.ph/sites/default/files/page/2015/ABM%20Strand%20Suggested

%20Scheduling%20of%20Subjects%20%28revised%2016%20June%202015%29.pdf)

1. Entrepreneurship;

2. Business Math;

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 3. Organization and Management;

4. Fundamentals of Accounting, Business and Management 1;

5. Fundamentals of Accounting, Business and Management 2;

6. Business Finance;

7. Applied Economics;

8. Business Ethics and Social Responsibility;

9. Business Marketing; and

10. Business Enterprise Simulation.

The Fundamentals of Accounting, Business and Management 1

The Fundamentals of Accounting, Business and Management 1, one of

the ABM specialized subjects suggested by the Department of Education, is an

introductory course in accounting, business, and management data analysis that will

develop student’s appreciation of accounting as a language of business and an

understanding of basic accounting concepts and principles that will help them analyze

business transactions. The contents of this course are as follows:

(http://www.deped.gov.ph/sites/default/files/ABM_Fundamentals%20of%20ABM%201%

20CG.pdf)

1. Introduction to Accounting;

2. Branches of Accounting;

3. Users of Accounting Information;

4. Forms of Business Organizations;

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 5. Types of Business According to Activities;

6. Accounting Concepts and Principles;

7. The Accounting Equation;

8. Types of Major Accounts;

9. Books of Accounts;

10. Business Transactions and their Analysis as Applied to the Accounting Cycle

of a Service Business

a. Adjusting entries

b. Adjusted Trial Balance

c. Preparation of Basic Financial Statements

d. Preparation of a Trial Balance;

11. Business Transactions and their Analysis as Applied to the Accounting Cycle

of a Service Business

a. Adjusting Entries

b. Adjusted Trial Balance

c. Preparation of Basic Financial Statements; and

12. Accounting Cycle of a Merchandising Business.

The Fundamentals of Accounting, Business and Management 2

The Fundamentals of Accounting, Business and Management 2, one of the ABM

specialized subjects suggested by the Department of Education, deals with the

preparation and analysis of financial statements of a service business and

merchandising business using horizontal and vertical analyses and financial ratios.

13
Knowledge and skills in the analysis of financial statements will aid the future

entrepreneurs in making sound economic decisions. The contents of the course are as

follows:

(http://www.deped.gov.ph/sites/default/files/ABM_Fundamentals%20of%20ABM%202%

20CG.pdf)

1. Statement of Financial Position;

2. Statement of Comprehensive Income;

3. Statement in Changes of Equity;

4. Cash Flow Statement;

5. Analysis and Interpretation of Financial Statements;

6. Accounting Books – Journal and Ledger;

7. Basic Documents and Transactions related to Bank Deposits;

8. Bank Reconciliation Statement;

9. Accounting Practice Set; and

10. Income and Business Taxation.

Learning Competencies in the Fundamentals of Accountancy, Business and

Management 1

The Department of Education in its K to12 Basic Education Curriculum, Senior

High School – Accountancy, Business and Management (ABM) Specialized Subject

(http://www.deped.gov.ph/sites/default/files/ABM_Fundamentals%20of%20ABM%201%

14
20CG.pdf), provided learning competencies for each of the eleven (11) contents of the

Fundamentals of Accountancy, Business and Management 1.

In the Introduction to Accounting, the learners should be able to demonstrate the

definition, nature, functions in business and history of accounting. They should have the

ability to cite specific examples in which accounting is used in making business

decisions.

The learners should be able to describe and differentiate the branches of

accounting, namely: financial accounting, management accounting, government

accounting, auditing, tax accounting, cost accounting, accounting education and

accounting research. They should explain the kind/type of services rendered in each of

these branches.

Another competency that a learner should also have is the ability to solve

exercises and problems on the identification of users of information, type of decisions to

be made, and type of information needed by the users. They should be able to define

and give examples of external and internal users.

The learners should be familiar with the forms of business organizations. They

should be competent in differentiating the forms of business organization in terms of

nature of ownership. They should identify the advantages and disadvantages of each of

the forms of business organizations, namely: sole proprietorship, partnership and

corporation.

Aside from the form, the learners should also be able to identify the type of

business organizations according to their activities. They should be capable of

15
comparing and contrasting each of these types. They should identify the advantages,

disadvantages and business requirements of each type.

The next learning competency is the ability to identify the accounting concepts

and principles, specifically, the generally accepted accounting principles (GAAP). The

learners should be able to explain the varied accounting concepts and principles and

solve exercises on accounting principles as applied in various cases.

The learners should also absorb the importance of the accounting equation. They

should be able to illustrate it and perform operations involving simple cases with the use

of it.

Another learning competency is the learners’ ability to define, identify and classify

accounts according to the five major types, namely: assets, liabilities, capital, income

and expenses. They should be able to discuss these five major types, cite examples of

each type and prepare a chart of account.

The learners should be able to differentiate the two books of accounts, the

journal and ledger. They should be able to identify the uses of each book, illustrate the

format a general and special journals and illustrate the format of a general and

subsidiary ledger.

The learners should also be able to identify business and nonbusiness

transactions, enumerate the types of business documents, recite the rules of debit and

credit, and apply these to simple cases. They should be able describe the nature and

give examples of business transactions, identify the different types of business

16
documents, analyze common business transactions using the rules of debit and credit

and solve simple problems and exercises in the analyses of business transactions.

Lastly, in the Accounting Cycle of a Merchandising Business the learners should

be able to describe the nature of transactions of a merchandising business, record

transactions, post transactions, prepare a trial balance, prepare adjusting entries and

prepare the Statement of Cost of Goods Sold and Gross Profit.

Learning Competencies in the Fundamentals of Accountancy, Business and

Management 2

The Department of Education in its K to12 Basic Education Curriculum, Senior

High School – Accountancy, Business and Management (ABM) Specialized Subject

(http://www.deped.gov.ph/sites/default/files/ABM_Fundamentals%20of%20ABM%202%

20CG.pdf), also provided learning competencies for each of the ten (10) contents of the

Fundamentals of Accountancy, Business and Management 2.

The learners should be able to prepare the Statement of Financial Position of a

single proprietorship using the report form and the account form with proper

classification of items as current and noncurrent. They should be able to identify the

elements of SFP and describe each of them and classify them into current and

noncurrent items.

The learners should be competent in preparing a Statement of Comprehensive

Income using the single-step and the multi-step approach. They should be able to

17
identify its elements and describe each of these items for a service and a

merchandising business.

The learners should discuss the different forms of business organizations and

know how to prepare a Statement of Changes in Equity for a sole proprietorship form of

business organization.

The learners should also be able to prepare a Cash Flows Statement. They

should be able to discuss the components and structures of Cash Flow Statement.

The learners should not just be competent in the preparation of the different

financial statements. They should also be competent in the analyzing and interpreting

them. They should define the measurement levels, namely, liquidity, solvency, stability

and profitability. They should perform vertical and horizontal analyses of financial

statements. And they should be able to compute and interpret financial ratios such as

current ratio, working capital, gross profit ratio, net profit ratio, receivable turnover,

inventory turnover, debt-to-equity ratio and the like.

Another learning competency that the students should have is the ability to

determine the normal balance of an account. This is important for them to be able to

prepare journal entries to record basic business transactions and determine balances of

accounts using t-account.

The learners should also know about the basic documents and transactions

related to the bank deposits. They should have the ability to identify the types of bank

accounts normally maintained by a business, differentiate a savings account from a

18
current or checking account, prepare bank deposit and withdrawal slips, identify and

prepare checks and identify and understand the contents of a bank statement.

After knowing about the basics of banking, the learners should then learn how to

prepare a bank reconciliation statement. They should be able to describe the nature of

bank reconciliation statement, identify common reconciling items and describe each of

them and analyze the effect of the identified reconciling items.

Teaching Style and Instructional Materials

The effect of instructional media and materials techniques such as chalkboard,

overhead projector, and computer-projected software on the performance of students

was investigated by Beets and Lobingier (2001) who found no evidence of overall

differences in student learning using the three techniques mentioned above.

Nouri and Shahid (2008) indicated that students have a significant understanding

when an instructor uses a PowerPoint section of an Accounting Principles II despite the

fact that they stated no important variations on entertainment among the PowerPoint

and traditional sections of the course.

Tailab (2013), in his study entitling “Difficulties of Academic Achievement in

Principles of Accounting Courses from the Student Perspective” concluded that

students received too few homework assignments and quizzes, and that exams were

too difficult. The fact that respondents found the exams cumbersome is logical given the

lack of teaching assistants. When students did not get any help and tried to figure out

19
everything by themselves, they indicated that the exam was too hard. Respondents also

expressed that by having only a few homework, assignments, and quizzes which

hindered them from more fully understanding the material. Multiple studies have

confirmed these findings, which one of the main obstacles to student success is the lack

of homework and quizzes, which would reinforce the course material, allowing students

to score higher on exams (Porter and Lawler, 1968; Reed et al., 1989; Elikai and J,

1989; Almer et al., 1998). Thus, the College of Accounting should implement a variety of

teaching methods, such as homework assignments, quizzes, case analysis, class

discussions, etc., to enhance student performance. Additionally, the rewards or points

assigned to quizzes should contribute significantly to the course grade. Daily quizzes

should not be used solely to get students to attend classes regularly, but rather as a

teaching tool.

Examination and Quizzes

As far as exams are concerned, Porter and Lawler (1968) showed that there

were some factors such as effort, abilities and traits impacted on a student’s

examination score. Reed and Holley (1989) scrutinized the influence of the schedule of

final examination on a student’s academic achievements. They pointed out as a

conclusion that students of introductory accounting faced deterioration in examination

performance as both the exam week and the exam day progressed. Additionally, Elikai

and Baker (1988) indicated if the quizzes are worth a significant part of a course grade,

it can enhance students’ performance in accounting. Similarly, Almer et al. (1998) stated

20
that a student’s score in introductory accounting based on essay quizzes was higher

than one-minute paper quizzes. Likewise, Brink (2013) showed that utilizing both pre-

and post-lecture quizzes can lead to improved student preparation, increased student

participation during class discussions, more effective use of lecture time, and significant

enhancement in students' academic achievements on Intermediate Accounting II

subsequent examinations. Additionally, the rewards or points assigned to quizzes

should contribute significantly to the course grade. Daily quizzes should not be used

solely to get students to attend classes regularly, but rather as a teaching tool.

Role of Accounting Textbooks

Tailab (2013), in his research showed that poorly chosen accounting textbooks

have a major negative influence on academic performance. This result is consistent with

Flaherty and Diamond (1996), who observed that accounting programs should prepare

students to become professional accountants, not to be professional accountants at the

time of entry to the profession. Another outcome of this study was the perception that

there was too much material covered during the semester.

Student’s Perception about Accounting

Some studies examined students’ attitudes toward accounting (Weinstein, 1999,

p. 2). Solomon (1975) found that the perception of introductory accounting toward

accounting was improved by using the case method although there was no lasting effect

21
because of the discontinued method. Atieh (1997) showed that the Saudi Arabian

students have a negative attitude toward accounting, considering it a difficult subject.

Role of Foreign Language

Some studies scrutinized the relationship between foreign language (e.g.,

English) in accounting education and student performance, such as Ayers and Peters

(1977) who confirmed that the academic success can be positively influenced by the

English language proficiency. However, Jochems (1991) reported that the performance

could have been low, if the foreign language has been taken a place in education.

Tailab (2013), in his research concluded that one of the biggest obstacles related

to student effort is the lack of English language proficiency. Since most accounting

literature is transferred to the students via the English language, students still believe

that their poor performance in English language is a major cause of influence on

academic achievement. The impact of the foreign language on the student’s

performance was confirmed also by (Ayers and Peters, 1977; Atieh, 1997).

Length of Semester and Number of Credit Hours

The length of a semester plays a role on student learning. Austin and Gustafson

(2006) found that students who took intensive courses had higher grades than those

who took traditional sixteen-week semester courses. They wondered whether this

difference was due to student effort or because of the structure of summer courses.

22
Likewise, the average number of credit hours has been analyzed by Sayel and Quraan

(1994) who pointed out that performance in both Principles of Accounting 101 and 102

have been negatively affected by the number of credit hours in each course. This

relationship -the number of credit hours and the performance - was significant in

Accounting 101, but not in Accounting 102.

Integration of Computer in Accounting Education

Historically, there was no evidence that computer is relevant to learning

accounting concepts (Baxter, 1974;Arnett, 1974; Abraham, 1987; Er, 1989; T, 1973)

However, once computers became common place in colleges and universities,

Kachelmeier et al. (1992) observed that students who used computer applications, such

as spreadsheets, did better in examinations than those who did not. Furthermore, in

1985, the American Accounting Association (AAA) recognized the importance of

integrating computers and computer applications in undergraduate financial accounting

programs (Al-Khadash & Al-Bishtwawi, 2010).

23
Conceptual Framework

The framework in figure 1 shows the relationship between the level of

competency in the Fundamentals of Accounting, Business and Management of Grade

12 ABM students in the University of Southern Mindanao as the dependent variable,

and the factors affecting their level of competence as the independent variables. This

framework will show whether there is a significant relationship between these variables

or none.
INDEPENDENT DEPENDENT
VARIABLES VARIABLE

FACTORS AFFECTING
THE LEVEL OF
COMPETENCE:

 Teaching style and

instructional
materials
 examination and LEVEL OF
quizzes COMPETENCE
 Accounting
textbooks
 Students’
perception about
accounting
 Language
 Length of semester
and number of
credit hours
 Computer
integration

Figure 1.Schematic diagram showing the relationships between the factors affecting the
learning competence and the level of competency of Grade 12 ABM students of the
University of Southern Mindanao Senior High School.

24
Hypotheses

The following hypotheses are formulated and will be tested under the study:

Hₒ1: The teaching style and instructional materials used has a significant effect on the

level of competence of ABM students in the fundamentals of accounting.

Hₒ2: The type, level of difficulty, frequency, and number of items of examinations and

quizzes has a significant effect on the level of competence of ABM students in

the fundamentals of accounting.

Hₒ3: The reference or accounting textbook used has a significant effect on the level of

competence of ABM students in the fundamentals of accounting.

Hₒ4: The students’ perception about accounting has a significant effect on the level of

competence of ABM students in the fundamentals of accounting.

Hₒ5: The role of foreign language and students’ comprehension has a significant

effect on the level of competence of ABM students in the fundamentals of

accounting.

Hₒ6: The length of semester and number of class hours has a significant effect on the

level of competence of ABM students in the fundamentals of accounting.

Hₒ7: The integration of computer and internet technology has a significant effect

on the level of competence of ABM students in the fundamentals of accounting.

25
 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 design of this research will be a combination of quantitative and descriptive

designs. The quantitative method emphasizes objective measurements and the

statistical, mathematical, numerical analysis of data collected through questionnaires.

Quantitative research focuses on gathering numerical data and generalizing it across

groups of people or to explain a particular phenomenon. On one hand, a descriptive

study establishes only associations between variables.

. The descriptive research design will be used to determine the relationship

between the factors affecting the level of competency of ABM students (independent

variables) and their actual level of competency (dependent variable) based on their

scores on their scores on the accounting quiz to be provided. On the other hand, the

quantitative design will be used to gather and measure the degree of competency of the

26
Grade 12 ABM students in the Fundamentals of Accounting 1 and 2. The respondents

will be given a set of examination to assess their competence.

Research locale and respondents of the study

The researchers chose the University of Southern Mindanao, Kabacan, Cotabato

as the location of the study. The respondents will be the Grade 12 Senior High School

students of the said school enrolled in the Accounting, Business and Management

(ABM) strand of the K to 12 program. Another respondent of the study will be the

teacher/s of Fundamentals of Accounting, Business and Management of these

students.

Research Instrument

The research will use two (2) sets of questionnaire, one for the students and one

for their accounting teacher. The first research instrument to be used is structured

questionnaire that will be divided into four parts. Part I will be composed of the Socio-

Demographic profile of the students in Accountancy, Business and Management

Strand. Part II will be a set of accounting theories and problems questionnaires to

determine the respondent’s competency level on the Fundamentals of Accounting,

Business and Management 1. Part III will be a set of accounting theories and problems

questionnaires to determine the respondent’s competency level on the Fundamentals of

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Accounting, Business and Management 2. Part IV will gather information from the

respondents about the factors affecting the level of their competence.

Methods of data gathering

The data will be gathered based on the following procedures: A letter will be

prepared by the researchers to be presented to the principal of the USM Senior High

School to ask for permission to conduct a survey during their class. Once the

permission will be granted, the researchers will start the survey by distributing

questionnaires to the respondents. The data to be gathered will be used as a primary

data of the study and as a basis of drawing conclusions.

Method Analysis

The data gathered will be analyzed through the following steps:

1. The Parts 2 and 3 of the survey questionnaire, which are the accounting

sample tests, will be checked to determine the scores of the respondents.

2. The scores of the students in each competency will be categorized into five,

namely, Very High, High, Average, Low and Very Low. The following table will

show the range in each category.

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 Category Score Range
Very High 81% - 100%
High 61% - 80%
Average 41% - 60%
Low 21% - 40%
Very Low 0 % - 20%

3. After determining the level of competence of the students (dependent

variable), the researchers will correlate it with the factors affecting that level of

competence (independent variables). The following formula will be used.

Pearson’s correlation coefficient is the test statistics that measures the

statistical relationship, or association, between two continuous variables. It is

known as the best method of measuring the association between variables of

interest because it is based on the method of covariance. It gives information

about the magnitude of the association, or correlation, as well as the direction

of the relationship (http://www.statisticssolutions.com/pearsons-correlation-

coefficient/).

N𝛴𝑥𝑦 − (𝛴𝑥)(𝛴𝑦)
𝑟=
√[N𝛴𝑥 2 − (𝛴𝑥)2 ][𝑁𝛴𝑦 2 − (𝛴𝑦)2 ]

Where,

𝑟= Correlational Coefficient

𝛴𝑦 = Summation of Independent Variable

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 𝛴𝑥 = Summation of Dependent Variable

N = Population

4. In order to determine the degree of relationship between the variables, a table

of Correlation Coefficient Values is indicated below. The level of significance

to be used in the study is set at 0.05.

Correlation Coefficient Values (𝒓) Degree of Relationship

±0.81 to ±0.99 Very High
±0.61 to ±0.80 High
±0.41 to ±0.60 Moderate
±0.21 to ±0.40 Low
±0.01 to ±0.20 Very Low

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 LITERATURE CITED

Journals

Abraham, E. C. (1987, Spring). Computerized practice set in introductory financial

accounting. Issues in Accounting Education, 2(1), 1-12.

Al-Khadash, H. A., & Al-Bishtwawi, S. (2010, September). The Impact of Accounting

Software Utilization on Accounting Students Perceived Skills. Middle Eastern
Finance and Economics, 2010(7), 140-148. Retrieved from
(http://www.eurojournals.com/MEFE.htm)

Almer, E. D., Jones, K., & Moeckel, C. L. (1998, August). The impact of one-minute
papers on learning in an introductory accounting course. Issues in Accounting
Education, 13(3), 485-497. Retrieved from (http://aaahq.org/pubs/issues.htm)

Atieh, S. H. (1997). Student perceptions of the causes of low performance in

principles of accounting: A case study in saudi Arabia. Journal of King Fahd
University: Economics & Administration, 10, 35-50.
(http://dx.doi.org/10.4197/Eco.10-1.2)

Austin, A. M., & Gustafson, L. (2006, Summer). Impact of course length on student
learning. Journal of Economics and Finance Education, 5(1), 26-37. Retrieved
from (http://www.economics-finance.org/jefe/issues/vol5summer.pdf)

Ayers, J. B., & Peters, R. M. (1977, July). Productive validity of the test of English as
foreign language for Asian graduate students in engineering, chemistry, or
mathematics. Educational and Psychological Measurement,
37(2), 461-463. Retrieved from (http://dx.doi.org/10.1177/001316447703700221)

Baxter, C. A. (1974). The effects of computer augmented instruction on achievement in

the collegiate principles of accounting course (Ed. D thesis, University of
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Beets, S. D., & Lobingier, P. G. (2001, Mar-Apr). Pedagogical technique: Students

performance and preference. Journal of Education for business, 76(4), 231-235.
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Brink, A. G. (2013, August). The Impact of pre- and post-lecture quizzes on

performance in intermediate accounting II. Issues in Accounting Education,
28(3), 461-485. Retrieved from (http://dx.doi.org/10.2308/iace-50445)

31
Elikai, F., & Baker, J. (1988, Fall). Empirical evidence on the effectiveness of quizzes
as a motivational technique. Issues in Accounting Education, 3(2), 248-254.
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Er, M. A. (1989). The use of computers in accountancy courses: A new perspective.

Accounting and Business Research, 19(76), 319-326. Retrieved from
(http://dx.doi.org/10.1080/00014788.1990.9728893)

Flaherty, R. E., & Diamond, M. A. (1996). Position and issues statements of the
accounting education change commission, Accounting Education Change
Commission and American Accounting Association. Accounting Education
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Jochems, W. (1991). Effects of learning and testing in a foreign language. European

Journal of Engineering Education, 16(4), 309-316. Retrieved from
(http://dx.doi.org/10.1080/03043799108939537)

Kachelmeier, S. J., Jones, J. D., & Keller, A. J. (1992, Fall). Evaluating the
effectiveness of a computer intensive learning aid for teaching pension
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(http://aaahq.org/pubs/issues.htm)

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performance and attitudes. The Accounting Educators’ Journal, 18, 103-117.
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Reed, S. A., & Holley, J. M. (1989, Fall). The effect of final examination scheduling on
student performance. Issues in Accounting Education, 4(2), 327-344. Retrieved
from (http://aaahq.org/pubs/issues.htm)

Sayel, R., & Quraan, A. (1994). Determinats of students' performance in introductory

accounting courses. J. Knig Soud Univ, 6(2), 65-80.

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Accounting Review, 50(3), 601-605. Retrieved from
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Weinstein, L. P. (1999). Student performance in introductory accounting: A multi-

sample, multi-model analysis. Accounting Educators’ Journal, XI, 1-28. Retrieved
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Laws and Discussions

DepEd (2010). Discussion Paper on the Enhanced K+12 Basic Education Program.
Retrieved from
(https://www.bartleby.com/essay/Discussion-Paper-on-the-Enhanced-K%2b12-
Basic-P3BQWJC436ZYS) on March 18, 2018
Congress of the Philippines (2011, May). K to 12 Education Program. Resolution
directing the senate committee on education and other pertinent committees of
the senate to conduct an inquiry, in aid of legislation into the feasibility, viability,
practicality and the acceptability of justifications advanced by the Department of
Education in implementing the K to 12 Education Program, as well as to review
the socio-economic impact and other implications of the proposed
implementation of the K to 12 curriculum with the end in view remedial legislation
to address the inadequacies in the country’s public education system.
Republic Act No. 10533, otherwise known as “Enhanced Basic Education Act of 2013”,
An Act Enhancing the Philippine Basic Education System by Strengthening Its
Curriculum and Increasing the Number of Years for Basic Education,
Appropriating Funds Therefore and for Other Purposes. Retrieved from
(http://www.officialgazette.gov.ph/2013/05/15/republic-act-no-10533/) on March
18, 2018

Website

(http://www.deped.gov.ph/sites/default/files/page/2015/ABM%20Strand%20Suggested
%20Scheduling%20of%20Subjects%20%28revised%2016%20June%202015%29.pdf)
(https://www.edukasyon.ph/courses/senior-high-tracks/academic/abm-accountancy-
business-and-management-strand)
(http://www.officialgazette.gov.ph/2013/05/15/republic-act-no-10533/)
(http://www.deped.gov.ph/sites/default/files/ABM_Fundamentals%20of%20ABM%201%
20CG.pdf)
(http://www.deped.gov.ph/sites/default/files/ABM_Fundamentals%20of%20ABM%202%
20CG.pdf)
(https://www.statisticssolutions.com/pearsons-correlation-coefficient/)

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