CORRELATION BETWEEN ENGLISH AND MATHEMATICAL ABILITY AND

FUNDAMENTALS OF ACCOUNTING 1&2

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Limay Senior High School

Duale, Limay, Bataan

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In Partial Fulfilment
Of the Requirements for Applied Subject
Practical Research 2

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By
(Names of Members)

Selina Manuel
Joelle Ann Galicia
Bernalyn Balderama
Jonas Montes
Edmar Pasay
May Ann Andaya
Krystelle Zyrine Dela Vega
Breggie-lyn Ogerio
Group 2
 CHAPTER I

THE PROBLEM AND ITS BACKGROUND

Introduction

Students entering in ABM strands tend to ask themselves, does accounting is all

about mathematics? Should I need to good in Mathematics? Am I good in English?

Here’s the good news. It may come as surprise but Mathematics; though important is not

much necessarily the main skills you will need in accounting. Mastering the basics in

Math will be important as well as the basic operations. Moreover in English, when it

comes to accounting it is more important that you have more vocabularies such as

business vocabularies, in that way it will be easy for you to analyze accounting

transactions that needed in accounting. Basic mathematical ability as well as English

vocabularies are needed and necessarily part of accounting.

Accounting is recording of financial transaction along with storing, retrieving,

summarizing, and presenting the results in various reports and analyses. Mathematical

ability such that whole number operations, decimals operations and rounding, percentage

operation, fraction operation, positive numbers, negative numbers, ratios and averages,

basic algebra, order of operations, exponents, are needed in accounting. English terms in

accounting or accounting terminologies are necessarily to understand, to know what

mathematical ability you will perform in a specific financial transactions.

 A class of ABM students were given a work to perform an accounting task which

is journalizing, the students needs to analyze every transaction. English is needed to

interpret the transaction to know what mathematical ability will perform.

Researchers will get samples from the population of ABM students in Limay

Senior High School to find if there is a significant correlation between Mathematical

ability and English in Fundamentals of Accounting Business and Management.

The main purpose of this study is to determine, how accounting is being

connected to mathematical ability and to discover what part in mathematics and English

being interrelated to accounting.

Statement of the Problem

The general problem of the study is: What is the relationship between English,

Mathematical ability and Fundamentals of Accounting 1&2 in Accountancy Business and

Management strand in Limay Senior High School S.Y 2018-2019?

Specifically, the study sought answers to the following questions:

1. What are the mastered competencies of English?

1.1 Reading and Writing

1.1.1 Graphic Organizer

1.1.2 Brainstorming List

1.1.3 Cause and Effect

1.1.4 Definition

1.1.5 Comparison and Contrast

2. What are the mastered competencies of Mathematics?

2.1 General Mathematics

2.1.1 Determine the validity of categorical syllogisms

2.1.2 Perform addition, subtraction, multiplication, division and

composition of functions

2.1.3 Performs the different types of operations on proposition

2.1.4 Illustrate simple and compound interests.

2.1.5 Solves logarithmic equations and inequalities

2.2 Statistics and Probability

2.2.1 Illustrates random sampling.

2.2.2 Illustrates random sampling.

2.2.3 Illustrates a normal random variable and its characteristics.

2.2.4 Identifies regions under the normal curve corresponding to different

standard normal values.

2.2.5 Distinguishes between a discrete and a continuous random variable.

3. What are the mastered competencies of Fundamentals of Accounting 1&2?

3.1 Fundamentals of Accounting 1

3.1.1 .Describe the nature of Accounting

3.1.2 Explain the functions of accounting in Business

3.1.3 Differentiate the branches of Accounting

3.1.4 Explain the kind/ type of service rendered in each of these branches

3.1.5 Differentiate the forms of business organization

3.1.6 Compare and contrast the type of business according to activities

 3.1.7 Explain the varied accounting concepts and principles

3.1.8 Discuss the five major accounts

3.1.9 Prepare charts of accounts

3.1.10 Illustrate the Format of a general and special journals

3.2 Fundamentals of Accounting 2

3.2.1 Prepare the SFP of a single proprietorship

3.2.2 Identify and prepare checks

3.2.3 Using the report form and the account form with proper

classification of items as current

3.2.4 Prepare the SFP of a single proprietorship

3.2.5 Identify the elements of the SFP and describe each of them

3.2.6 Identify the elements of the SFP and describe each of them

3.2.7 Compute the gross taxable income and tax due

3.2.8 Elements of the SCI and describe each of these items for a service

business and a merchandising

3.2.9 Explain the principle and purpose of taxation

3.2.10 Distinguish individual from business taxation

4. Is there significant relationship between English and Mathematics?

5. Is there significant relationship between Mathematics and accounting?

6. Is there significant relationship between English and Accounting?

7. Is there significant relationship between English, Mathematics and Accounting?

Significance of the study

The results of the study are deemed significant to the following individuals/group:

Students. This study may help students to identify what is the relationship of

English and Mathematical ability in Fundamentals of Accounting. They may learn the

importance of English in accounting subject to make them easier to understand or analyze

the financial transaction. They may also learn the importance of mathematical ability that

may help them to determine what mathematical ability they may use to financial

transaction.

Teachers. The teachers may be benefited to this study because they can give

more ideas, information, and knowledge that the students needed to enhance the quality

of learning.

Future Researchers. This study may serve as guide or a reference for the next

researches who would like to know if their a significant relation between Mathematics,

English and accounting subject. They can get information and ideas that can help their

study to more credible.

Scope and Delimitation

This study will use the correlational method where in focus was given to relation

between English, Mathematics and Fundamentals of Accounting 1&2.

This study covered the topics of Mathematics and English that is connected and

related in Fundamentals of Accounting.

Researcher will create questionnaires; all items reflected in questionnaire were

created with validation by the help of expert who are acknowledgeable in the field.
 The respondents were ABM students of Limay Senior High School who are

currently taking or studying the Fundamentals of Accounting.

This study was limited among ABM students of Limay Senior High School that

was already engage in the subject Fundamentals of Accounting for the year 2019-2020.

Other strands such as STEM, GAS, ICT, TECH-VOC, EIM, EPAS are part of the

delimitation of the study.

Using Scatter Plots to predict a score, the researchers will use the scatter plots to

find if there a significant correlation between English, Mathematical Ability and

Fundamentals of Accounting 1&2.

 CHAPTER II

THEORETICAL FRAMEWORK

This chapter presents the relevant theories, related literature and studies,

conceptual framework, hypothesis and definition of relevant terms used in the study.

Relevant Theory

This study is premised along the theory of: Tuiskon Ziller (1853) of

Leipzig expanded on Herbart's philosophy of "unification of studies", especially around a

single discipline (called "correlation" and "concentration", respectively).

According to Ziller (1853), the essential unity of the ideas present in the mind is

reflected in the Theory of Concentration as a principle for organizing the curriculum,

which in relating several subjects to one another in the course of instruction also nurtures

the many faceted interest that is essential to full intellectual and thus spiritual

development.

This theory by Ziller as a principle for organizing the curriculum states that one

subject is related to another subject. One subject can be interdependent to one subject and

that subject is being related to form harmonious ideas or new set of knowledge. So

therefore correlation of mathematical ability, English and Fundamental of Accounting 1

& 2 could be possible.

Related Literature

Reading and Writing. Reading competency is the level of understanding a

subject has achieved in regards to written text. Reading comprehension works together
with writing comprehension as the two subjects work simultaneously with one another.

Proficient reading competency includes the ability to quickly recognize and analyze

words and understand the cognitive concepts behind the words. Vocabulary plays a

significant part in reading and writing competency as it allow for an expansion of terms

in one's dialect and it assists with word and sound association. (THE CLASSROOM)

This subject focuses of simultaneously work of reading and writing; this subject

will help students in forming ideas and quickly recognize and analyse word and

understand concepts behind the words. In reading and writing vocabularies plays

necessary part, it allows students for expansion of terms.

General Mathematics. This resource is a teaching guide for General

Mathematics. The structure is quite unique, reflective of the wide scope of General

Mathematics: functions, business Mathematics, and logic. Each lesson begins with an

introductory or motivational activity. The main part of the lesson presents important ideas

and provides several solved examples. Explanations to basic properties, the rationale for

mathematical procedures, and the derivation of important formulas are also provided. The

goal is to enable teachers to move learners away from regurgitating information and

towards an authentic understanding of, and appreciation for, the subject matter. The

chapters on business mathematics in Grade 11 may be learners’ first opportunity to be

exposed to topics related to financial literacy. Here, they learn about simple and

compound interest, annuities, loans, stocks, and bonds. These lessons can hopefully

prepare learners to analyze business-related problems and make sound financial

decisions. (DepEd Resources, Teaching & Education Senior High School, SHS)
 This subject focuses on analysing functions and business mathematics. This

subject will also discuss and explain the basic properties and procedure and important

formulas, students may also learn about simple and compound interest, annuities, loans,

stocks and bonds.

Statistics and Probability. In order to make sense of data, which is typically

having variation and uncertainty, we need the Science of Statistics, to enable us to

summarize data for describing or explaining phenomenon; or to make predictions

(assuming trends in the data continue). Statistics is the science that studies data, and what

we can do with data. Teachers of Statistics and Probability can easily spend much time on

the formal methods and computations, losing sight of the real applications, and taking the

excitement out of things. (DepEd Resources, Teaching & Education Senior High School,

SHS)

This subject focuses on data ad what you can do in that data, and summarizing

data describing a prediction. This subject is giving allotted time for discussing formal

methods

Fundamentals of Accounting 1. This is an introductory course in accounting,

business, and management data analysis that will develop students’ appreciation of

accounting as a language of business and an understanding of basic accounting concepts

and principles that will help them analyze business transactions. (DepEd Resources,

Teaching & EducationSenior High School, SHS)

This subject will develop students understanding that accounting as a language of

business and learn basic accounting concept and principles that will be helpful in

analyzing business transaction.

 Fundamentals of Accounting 2. The course deals with the preparation and

analysis of financial statements of a service business and merchandising business using

horizontal and vertical analyses and financial ratios. Knowledge and skills in the analysis

of financial statements will aid the future entrepreneurs in making sound economic

decisions.( DepEd Resources, Teaching & Education Senior High School, SHS)

This subject will focus in service and merchandising business analysis using

horizontal and vertical analyses and financial ratios. Knowledge and skills in analysis

will aid the future entrepreneurs.

Related Studies

According to Aysha Khaled Almajed (2015), college of business, accounting and

economics department, Ahlia University,Bahrain. Coinciding with the globalization the

importance of the English language has increased, a question came up regarding the

accounting explanation language and does it affect the student’s understandability. So, in

order to improve the accounting students’ performance and understandability of the

accounting courses, this research have been done on 100 accounting and finance students

at Shila university to measure the effect of studying in native or non-native languages on

student’s performance and how that will affect the student’s understanding of the

accounting courses. The research found that Accounting students understand better when

they were taught by their native language and that will improve their grades. In addition,

the study find that the Level of student’s English language proficiency affect their

performance in Accounting courses as long as accounting courses are English books.

Improving accounting students has been an important issue and to improve their
understandability the result of this study should be taken into consideration. As instructor

should explain the accounting course materials by student’s native language to have

better and more educated accountants to be able to understand accounting concepts better

and meet the labor market requirements.

The study discusses the effect of English language in accounting. The researcher got a

100 accounting students, after the research done he found out that there are students that

have comprehension in accounting because some student can’t understand English. They

understand accounting if they used their native language so the English language have

related in accounting.

According to Penelope J. Yunker and James A. Yunker (2009), although most

accounting educators readily acknowledge that mathematical ability has a significant

impact on student performance in accounting courses, to date no statistical research has

appeared that numerically quantifies the effect. The present research estimates the

incremental effect of mathematics ability on student performance in principles of

accounting by means of regressing student performance in a principles course on the

student’s score on a 24-question mathematics pre-test, as well as on other determinants of

performance such as Grade Point Average. The overall effect of math ability is estimated,

and also the effect of math ability in specific areas of mathematics such as proportions

and percentages. It is found that while each one of the math score variables is highly

significant according to the standard t-statistic test, the overall explanatory power of the

regression equation, as measured by its R-squared, is not increased very much in a

numerical sense by the addition of any one of them to a regression equation that already

includes as an explanatory variable Grade Point Average. This finding does not imply that
mathematics is unimportant to student performance in accounting, but rather that

mathematics ability is so highly correlated with other academic ability indicators that

disentangling the effect of math ability from the effect of other ability indicators is

statistically problematic.

The researcher conducts a study or research if the mathematics has a significant effect

in accounting subject. So the researcher makes a questioner for the accounting student

and then they collect the result of the test of student. Afterwards they found out that

mathematics is important to the performance of student in accounting subject.

Good academic performance is very important not only to students but also to

educational institutions. The quality of students’ academic performance is influenced by

wide range of environmental factors rather simply teacher factors and psychological

factors within the learners such as motivation and the self, rather than simply by ability

(Kumar & Karimi, 2010). The big ideas in mathematics must include mathematical

experiences that incorporate mathematics content in areas such as number and operations,

geometry, algebraic reasoning, and measurement. Accounting has close relationship with

Mathematics. The dual aspect concept, which is the basic concept of accounting is

expressed as a mathematical equation known as accounting equation. Accounting

computations such as computation of depreciation, determination of loan installment,

ascertaining of cash price in case of hire purchase and installment systems requires use of

mathematical techniques. Accountants now use statistical models, computer and

operation research techniques. All these require knowledge of mathematics.

 According to Kumar & Karimi, (2010) in this study, performance in mathematical

ability is very important because for you to attain high academic performance especially

if you take the course of Accountancy Business and Management. Mathematics is very

important to all students especially to ABM student because Accounting has close

relationship with Mathematics. Every Accountant now use statistical models, computer

and operation research techniques. All these require knowledge of Mathematics. As we

all know Accounting is more on solving and analyze the transaction as well as Math so

that the higher you good in Math, the possible you good in Accounting. it is also

important to know the concept of Math because it has an Accounting similarity to make it

easy to understand what Accounting for us.

It was found that there was a positive association/relationship between proficiency in

Mathematics and English and mean academic performance. The researchers

recommended among others, that teachers would need to encourage students in requisite

subjects like Mathematics and English as this will aid them in understanding Financial

Accounting. (ATBU Journal of Science, Technology And Education 3 (1), 58-67, 2015)

According to this study there was positive relationship between proficiency in

Mathematics and English. So teachers need to encourage students to master the subjects

like Mathematics and English as these will aid them in understanding the subject

accounting.
 Mitchell (1985) have also established a positive relationship between accounting and

mathematics, when he demonstrated that a possession of greater numerical ability drives

a better performance in accounting.

Accounting has close relationship with mathematics. The dual aspect concept, which

is the basic concept of accounting, is expressed as a mathematical equation, known as

accounting equation. Accounting computations such as computation of depreciation,

determination of loan installment, ascertaining of cash price in case of hire purchase and

installment systems requires use of mathematical techniques. (Osama Shaban)

According to (Osama Shaban) there close relationship of accounting and mathematics

because in accounting the mathematical ability will be shown or use to compute the

financial transactions and the other techniques in mathematics shall be use to help student

to understand more about computing the transactions.

Conceptual Framework

Figure 1 presents the paradigm of the study.

The study used the IV- IV/DV-DV scheme: Frame 1 represents the independent variables

that contains the mastered competencies of Reading and Writing; Frame 2 represents the

independent/dependent variables that contains the mastered competencies of Mathematics

such as General Mathematics and Statistics and Probability; and Frame 3 represents the

dependent variables that contains the mastered competencies of Fundamentals of

Accounting 1&2.Correlation between Mathematical ability, English and Accounting 1& 2

 IV IV/ DV DV

English Mathematical Ability Accounting

3.1 Fundamentals of Accounting 1

1.1 Reading and Writing 2.1 General Mathematics 3.1.1. Describe the nature of Accounting

3.1.2 Explain the functions of accounting in Business

2.1.1 Determine the validity of
1.1.1 Graphic Organizer 3.1.3 Differentiate
3.1.3 Differentiate
the branchesthe
of branches
Accounting
of Accounting
categorical syllogisms
1.1.2 Brainstorming List 3.1.4 Explain the
3.1.4
kind/
Explain
type of
theservice
kind/ type
rendered
of service
in each
rendered
of these
in
2.1.2 Perform addition, subtraction,
1.1.3 Cause and Effect branches
each of these branches
multiplication, division and composition of functions 3.1.5 Differentiate
3.1.5 Differentiate
the forms ofthe
business
forms organization
of business organization
1.1.4 Definition
1.1.5 Comparison and 2.1.3 Performs the different types of 3.1.6 Compare and contrast the type of business according to

Contrast operations on proposition activities

2.1.4 Illustrate simple and compound

3.1.7 Explain the varied accounting concepts and principles
interests. 3.1.8 Discuss the five major accounts

2.1.5 Solves logarithmic equations and 3.1.9 Prepare a charts of accounts

inequalities 3.1.10 Illustrate the Format of a general and special journals

2.2 Statistics and Probability

3.2 Fundamentals of Accounting 2
2.2.1 Illustrates random sampling.

2.2.2 Illustrates random sampling. 3.2.1 Prepare the SFP of a single proprietorship

2.2.3 Illustrates a normal random 3.2.2 Identify and prepare checks

3.2.3 Using the report form and the account form with proper
variable and its characteristics.
classification of items as current
2.2.4 Identifies regions under the normal
3.2.4 Prepare the SFP of a single proprietorship
curve corresponding to different standard normal
3.2.5 Identify the elements of the SFP and describe each of

values. them

2.2.5 Distinguishes between a discrete 3.2.6 Identify the elements of the SFP and describe each of

them
and a continuous random variable
3.2.7 Compute the gross taxable income and tax due

3.2.8 Elements of the SCI and describe each of these items for

a service business and a merchandising

3.2.9 Explain the principle and purpose of taxation

3.2.10 Distinguish individual from business taxation

Figure 1. Paradigm of the Study

Hypothesis of the study is:

1. There is no significant relationship between English and Mathematics.

2. There is no significant relationship between Mathematics and Accounting1&2.

3. There is no significant relationship between English and Accounting 1&2.

 4. There is no significant relationship between English, Mathematical Ability and

Accounting 1&2.

Definition of Terms

The following terms were defined conceptually and/or operationally:

Mastered Competencies referred to the students most learned or most mastered lessons

in a specific subject, what lessons he/she is good and excellent.

Mastered Competencies of Reading and Writing such as Graphic Organizer, Brainstorming

List, Cause and Effect, Definition, Comparison and Contrast

Mastered Competencies of General Mathematics such as as determine the validity of

categorical syllogisms, perform addition, subtraction, multiplication, division and

composition of functions, performs the different types of operations on proposition,

illustrate simple and compound interests, and solves logarithmic equations and

inequalities

Mastered Competencies of Statistics and Probability such as Illustrates random

sampling, illustrates random sampling, illustrates a normal random variable and its

characteristics, identifies regions under the normal curve corresponding to different

standard normal values and distinguishes between a discrete and a continuous random

variable.

Mastered Competencies of Fundamentals of Accounting 1 such as describe the nature

of Accounting, explain the functions of accounting in Business, differentiate the branches

of Accounting, explain the kind/ type of service rendered in each of these branches,
differentiate the forms of business organization, compare and contrast the type of

business according to activities explain the varied accounting concepts and principle,

discuss the five major accounts, prepare a charts of accounts and illustrate the Format of a

general and special journals.

Mastered Competencies of Fundamentals of Accounting 2 such as, prepare the SFP of

a single proprietorship, identify and prepare checks, using the report form and the

account form with proper classification of items as current, prepare the SFP of a single

proprietorship, identify the elements of the SFP and describe each of them, identify the

elements of the SFP and describe each of them, compute the gross taxable income and tax

due, elements of the SCI and describe each of these items for a service business and a

merchandising, explain the principle and purpose of taxation and distinguish individual

from business taxation.

 Notes in Chapter II

Tuiskon Ziller (1853) Herbart's philosophy of "unification of studies",

https://education.stateuniversity.com/pages/2040/Herbart-Johann-1776-1841.html

Sav Keo, THE CLASSROOM https://www.theclassroom.com/reading-writing-

competencies-17564.html

DepEd Resources, Teaching & Education Senior High School, SHS

https://www.teacherph.com/download-senior-high-school-shs-teaching-guides/

Almajed, Allam Hamdan, June 2015, ENGLISH LANGUAGE AND

ACCOUNTING EDUCATION http://www.eajournals.org/wp-content/uploads/English-
Language-and-Accounting-Education.pdf

Penelope J. Yunker and James A. Yunker George W. Krull 2009 The Influence
of Mathematics Ability on Performance in Principles of Accounting,
http://www.aejournal.com/ojs/index.php/aej/article/viewFile/101/74_2

Msizi Mkhize (University of Kwazulu-Natal) February 2019 Tran disciplinary

relationship between mathematics and accounting
https://www.researchgate.net/publication/331437159_Transdisciplinary_relationship_between
_mathematics_and_accounting?fbclid=IwAR3pIYL0iGaiN4ZGA6BxomsKAEdjNJVEXmF0Co-
9BJyJ2-baUXvpuR_sLfo

University of Mindanao Tagum College (UMTC) Tagum City, Davao Del Norte
Relationship between accounting and mathematics
https://www.coursehero.com/file/p1darir/relationship-between-accounting-and-mathematics-
cannot-be-denied-Jackling/?fbclid=IwAR1qGBFzreXdrxkBko_CfqRa-
V6_YpYh2Nm2H2Uui_UK2k1b0QQBhLUUkT4

OsamaShaban.May2015.,https://www.researchgate.net/publication/298721655_The_Relatio
nship_between_Mathematics_Grades_and_The_Academic_performance_of_the_Accounting_S
tudents'_Department_A_case_study_on_Accounting_Department_at_Al-
Zaytoonah_University_of_Jordan