Introduction for thesis

Relation between academic performance and performance in board exam

Are they equipped?

we have decided to compare performance level of accounting graduates for the recent three
years

Ilang candidates and yung percentage of passing? How many laudes sa lahat? Does graduating
with honors correlate with the success in board exam?

This performance based on the percentage of passing in the licensure examination serves as a
barometer that gauges the quality of education they acquired in a particular school. According to
Dr. John S. Bala, the Vice Chairman of the Board of Accountancy, the CPA board exam is one of
the most difficult government Licensure examinations in the Philippines in terms of the low
national passing rates as compared to other government licensure examinations (Bala, 2008).

Even in first year, we are made aware of the Board Exam. It was a common notion that the CPALE
is one of the hardest board exam. tAPOS YUNG List ng board exam according to studies.

iven this demands of the profession, Del Mundo [2] stated that universities offering the
accountancy program must perform well, provide quality education to their students and makes
sure that their students

will be r

Rates

Curriculum based on board exam. Yung mga exams. While, studying, students are being
prepared for the CPALE.

Yung efforts ng PUP to improve and reputation [pup is known as isa sa mga nakakapagproduce
ng maraming cpa]

Yung number of laudes produced by PUP

And yung board exam passing rate

For the last years, the average passing rate of in the Accountancy Licensure Examination is
40.48% or four (4) examinees out of 10. This result shows that not all graduates of the university
were prepared for the examinatio

And yung specific person na nagtop

Yung study na ginawa [tracer study]

Medyo haging sa purpose of the study

what are the factors that may affect

-Accountancy profession-- mas nakakapagproduce ng graduates na nakakapagtrabahop. Yung

demands.

The term Certified Public Accountant (CPA) is given to those accounting graduates who
have hurdled the examination and eligible to receive the license to practice the
profession. The demand of Accountants have increased significantly in any field of practice
whether in education, government sector, practice, and other related field (Banaria, 1986).
Performance from 2015-2017

This causes the closure of the many colleges and universities nationwide because the
allowable passing percentage per school did not reach the threshold, a dilemma for most
colleges in accrediting the program (Salon 2003).

In view of this situation, the main objective of the study is to assess the relevance of
graduating with or with no academic honors to the performance in the actual board exam. In
order to assess the relevance of this academic performance, the study is intended to determine
their GPA in their individual accounting subjects only that will serve as a benchmark of their
performance in undergraduate.
The study aimed to:

1. determine the level of students’ academic performance, aspirations, attitudes towards

accounting and study habits;

2. determine the level of performance of the respondents in the Certified Public Accountant

Licensure Examination; and

3. ascertain the relationship between academic performance, aspirations, attitudes, study

habits and the level of graduates’ performance in the CPA licensure examination.

In consonance with the efforts of maintaining the quality and excellence in the field of
accountancy program, the Commission on Higher Education (CHED) has issued CMO #3 series of
2007 the revised accountancy curriculum in response to the needs of the times and monitor its
performance from time to time. With the aim of producing globally competitive accountants and
acquire workplace competencies, the first step is to pass and even top the national board exam
(Ballada, 2008). This prompted the researcher to examine the outcome of board examinations
conducted for the past 5 years among the three schools in Cagayan de Oro City,
Philippines to determine the factors that affect the schools’ passing percentage in CPA
Licensure Examinations. These schools were chosen because of the consistency in
producing CPAs’ for every board examinations conducted in those years mentioned. In
addition, the researcher felt the need to focus its attention to these schools because these
schools have in one way or another have proven their worth in contributing new breed of
accountant

he difficulty of the Philippine Certified Accountant examination

could be attributed to its content. It composes of seven subjects, namely

Theory of Accounts, Business Law and Taxation, Management Services,

Auditing Theory, Auditing Practice, Practical Accounting Problem 1 and

Practical Accounting Problem II (RA 9298, section 15).

Further, the Philippine Accountancy Law (RA 9298, Section 16),

clearly states that to be qualified as having passed the licensure examination

for accountants, a candidate must obtain a general average of seventy-five

----

The Polytechnic University of the Philippines surpassed the national passing rate in the May
2018 Certified Public Accountant (CPA) Board Examination.

Based on the results posted by the Professional Regulation Commission (PRC), PUP Sta. Rosa,
PUP San Juan, PUP Sta. Maria, Bulacan, PUP Sta. Mesa, PUP Ragay, and PUP Taguig garnered
50.00%, 42.88%, 40.00%, 38.31%, 30.00%, and 28.92% passing rates respectively, surpassing the
28.92% passing rate.

9Edison San Pablo San Juan, from the Polytechnic University of the Philippines Sta. Mesa placed
eighth in the May 2017 Certified Public Accountant Licensure Examination.

---

San Juan tied with Jan Michael Maglinao from Lipa City Colleges in the eighth spot, both
garnering a percentage of 90.5.

In addition to the success of San Juan, several PUP branches and campuses surpassed the
national passing rate of 35.14. PUP Lopez, PUP Sta. Mesa, PUP San Juan, PUP Sta. Rosa and PUP
Taguig posted 35.29, 37.94, 37.50, 48.00 and 53.85 passing rates respectively.

OCT 2017-

PUP MARAGONDON OUT OF 69 TAKERS, 15 PASSED, 3 ARE CONDITIONAL AND THE REST FAILED,
POSING A 21.7 PERCENT PASSING RATE WHICH IS THE LOWEST AMONG ALL BRANCHES
FOLLOWED BY PUP BATAAN

MAY 2017 5 OUT OF 30 TAKERS PUMASA, 3 CONDI PANG-APAT S PINAKAMABABA