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ASSESSMENT OF THE ACADEMIC PERFORMANCE IN THE FINANCIAL

ACCOUNTING AND REPORTING OF FRESHMEN ACCOUNTANCY
STUDENTS ENROLLED IN THE UNIVERSITY OF SOUTHERN MINDANAO

LILIAN M. ENCLONAR
MAE G. LAGLIVA
DIETHER ALLEN L. YNION

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
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CHAPTER I

INTRODUCTION

Background of the study

One of the major reforms in the Philippines is the implementation of

Republic Act No. 10533, also known as Enhanced Basic Education Act of 2013

(K to 12 Program). This act aims to improve the Philippine educational system in

order to be at par with the international standards. Through education input and

curriculum reform, it emphasizes the value of a “holistically developed Filipino”.

Preparation for higher education, eligibility for entering domestic and overseas

educational institution and immediate employability are the major points in this

new program.

In May 2013, President Benigno “PNoy” Aquino III signed K to 12 Program

into Law. The Department of Education (DepEd) began the implementation of

universal Kindergarten in school year (SY) 2011-2012, new curriculum for grade

one and grade seven was rolled out in SY 2012-2013, and new curriculum for

grade two and grade eight was rolled out in SY 2013-2014. Grade 11 was

introduced last SY, 2016-2017, and grade 12, SY 2017-2018.

The pioneering graduates of senior high school graduated last March

2018 and enrolled in college for the academic year 2018-2019. According to the

CHED Memorandum Order No. 105 series of 2017 all grade 12 graduates
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beginning the academic year 2017-2018 are eligible to enter college regardless

of the track or strand taken in Senior High School.

As a state university, the University of Southern Mindanao based in

Kabacan, Cotabato showed its support to the implementation of K to 12 Program

and to the governing body for tertiary and graduate education, the Commission

on Higher Education (CHED), by adhering to the policies inherent to the

implementation of the program. The University of Southern Mindanao allowed

students from different tracks and strands to choose the course they’d like to take

even though it is not in line with the strand they took when they were in Senior

High School. The concern now by most of those under the academic sector is its

effect on the academic performances of the students, and in general, of the

school.

Because of the said policy, a gap is seen considering that the original

purpose of the K to 12 was no longer followed. It is for this reason that this study

aims to assess the academic performances in the Financial Accounting and

Reporting of the freshmen students enrolled in the Accountancy program of the

University of Southern Mindanao, who were admitted, regardless from what

tracks or strands they came from.

The basis of the academic performances will be their pre-test scores

administered by the Accountancy Department last August 2018 and final grades

in the Financial Accounting and Reporting subject during the first semester.
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The combination of factors influencing the academic performance of

students varies from one academic environment to another, from one set of

students to the next, and even from one cultural setting to another.

In line with this, the researchers want to investigate further if different

factors such as their strand, type of school attended during senior high school,

gender, family’s socio-economic status in terms of the type of community where

they are currently residing and of the income of their parents or guardians affect

the academic performances of the students enrolled in the Accountancy

program, so that appropriate administrative measures and policies shall be

implemented to help the students, the University of Southern Mindanao, the

faculty of the Accountancy Department and even the researchers, understand

better the relationship of the different factors to the academic performances of

the students .

Statement of the problem

In general, the study focuses on the assessment of the academic

performances of freshmen Accountancy students currently enrolled in the

University of Southern Mindanao, Kabacan, Cotabato.

Specifically, the study is designed to find answers to the following

questions:

1. What are the socio-demographic characteristics of the freshmen

Accountancy students of the University of Southern Mindanao?

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2. What is the level of academic performance of the freshmen

Accountancy students in Financial Accounting and Reporting based on

their results in their Pre-Test administered by the Accountancy

Department?

3. What is the level of academic performance of the freshmen

Accountancy students in Financial Accounting and Reporting based on

their Final Grade during the first semester of SY 2018-2019?

4. Is there a difference in the academic performances of the freshmen

Accountancy students between ABM students and non-ABM students

when they were in Senior High School?

5. Is there a difference in the academic performances of the freshmen

Accountancy students between students enrolled in public school and

private school when they were in Senior High School?

6. Is there a difference in the academic performances of the freshmen

Accountancy students between male students and female students?

7. Is there a difference in the academic performances of the freshmen

Accountancy students between those who currently resides in Rural

Community and Urban Community?

8. Is there a difference in the academic performances of the freshmen

Accountancy students based on the annual income of their parents or

guardian?

9. Is there a relationship exists between the Pre-Test result and Final

Grade of the freshmen Accountancy students?

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Objectives of the study

The general objective of the study is to assess the academic performance

of freshmen Accountancy students currently enrolled in the University of

Southern Mindanao, Kabacan, Cotabato.

Specifically, the study aims to:

1. Determine the socio-demographic characteristics of the freshmen

Accountancy students of the University of Southern Mindanao.

2. Determine the freshmen Accountancy students' academic performance in

Financial Accounting and Reporting subject based in their results on the

Pre-test results administered by the Accountancy Department.

3. Determine the freshmen Accountancy students' academic performance in

Financial Accounting and Reporting subject based on their Final Grade

during the First Semester of SY 2018-2019.

4. Determine if there is a difference in the academic performances of

freshmen Accountancy students between ABM students and non-ABM

students when they were in Senior High School.

5. Determine if there is a difference in the academic performances of

freshmen Accountancy students between students enrolled in public

school and private school when they were in Senior High School.

6. Determine if there is a difference in the academic performances of

freshmen Accountancy students between male students and female

students.
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7. Determine if there is a difference in the academic performances of

freshmen Accountancy students between those who currently resides in

Rural Community and Urban Community.

8. Determine if there is a difference in the academic performances of

freshmen Accountancy students based on the annual income of their

parents or guardian.

9. Determine if a relationship exists between the Pre-Test result and Final

Grade of the freshmen Accountancy students.

Significance of the study

The study is significant to the high school students, senior high school

students, USM, specifically to its policy-makers, USM Accountancy Department

and the researchers, in various ways.

As to the high school students, they would be able to appropriately choose

the track and strand they will take as they move up to Senior High School, that

will prepare them for subject specialization of the college course they will take in

the future. The high school students will also be able to evaluate if what and if

there are schools near them offering their chosen track and strand, as it may also

affect their decision.

As to the senior high school students, this study would be able to help

them assess how their chosen strand might affect their academic performance

on the course they would like to take in college. The senior high school students
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will also be able to properly decide on what specific course they will be taking,

considering the strand they have enrolled to and other factors.

As to USM, specifically to its policy-makers, the results of this study will

help them formulate admission policies to be implemented in the succeeding

batches of freshmen, who are under the K-12 curriculum. In line with this, the

USM policy-makers will also be able to strengthen their stand in providing

relevant and quality education to every student that will be admitted in the

university.

As to the USM Accountancy Department, they would have an idea on how

to deal with the admitted freshmen in the program, on what to expect during the

early phase of the class and on what teaching strategies and what student

sectioning processes that are appropriate considering the students’

qualifications. The accounting teachers will be able to evaluate the performances

of the students with the lessons and the exam they have taken under their

supervision, and be able to formulate and implement an effective retention policy

that is well-suited for the new curriculum.

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

about the academic performances of the freshmen accountancy students,

specifically in their Financial Accounting and Reporting Pre-Test Result and Final

Grade, considering the student’s socio-demographic profile such as the student’s

strand, type of school attended during senior high school, gender, family’s socio-
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economic status in terms of the type of community where they are currently

residing and of the annual income of their parents or guardian.

Scope and limitation of the study

The study is designed and will be conducted only to assess the academic

performances of the freshmen Accountancy students currently enrolled in the

University of Southern Mindanao , specifically in the Financial Accounting and

Reporting, based on their Pre-Test Result and Final Grade, considering factors

such as the student’s strand, type of school attended during senior high school,

gender, socio-economic status in terms of the type of community where they are

currently residing and of the income of their parents or guardian.

The respondents of the study will be the freshmen Accountancy students

originally enrolled in the first semester, have taken the Financial Accounting and

Reporting subject and have themselves enrolled for the second semester in the

said school.

The study will be conducted starting March up to May 2019. 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 Track and would focus on the basic concepts on all things that
are accounted for.
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Academic Performance – used to describe the academic achievement of

students in K-12 institutions, and is usually measured by the traditional
standardized assessment methods preferred in K-12 such as percentage
of marks obtained by students in quizzes, tests and examinations.
Final Grade – student’s overall academic standing on a particular subject and is
recorded on the student’s academic record by semester.
Financial Accounting and Reporting – is an introductory course in accounting
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 analyse business transactions.
GAS Strand – one of the programs offered by the K to 12 Program under the
Academic Track and this is for students who are still undecided on which
track to take.
Gender (assignment) – refers to the classification of an infant at birth as either
male or female.
HUMSS Strand – one of the programs offered by the K to 12 Program under the
Academic Track and this is for those who are considering taking up social
science-related courses in college.
Income (family) – total compensations from employment, business and/or self-
occupation.
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.
Pre-Test – administered to determine a student’s baseline knowledge or
preparedness for an educational experience or course of study.
Private School - are educational institutions maintained and administered by
private individuals or groups, and are duly-registered with Securities and
Exchange Commission.

Public School - educational institutions established and administered by the

government.

Socio Economic Status – the social standing or class of an individual or group.

It is often measured as a combination of education, income and
occupation.
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STEM Strand – one of the programs offered by the K to 12 Program under the
Academic Track and is focus on advanced concepts and topics in the
Science, Technology, Engineering and Mathematics.
TVL Track – one of the tracks offered by the K to 12 Program and will equip
interested students with job-ready skills in the future.

List of Acronyms

ABM – Accountancy, Business and Management Strand

FAR – Financial Accounting and Reporting

GAS – General Academic Strand

HUMMS – Humanities and Social Sciences Strand

STEM – Science, Technology, Engineering and Mathematics

SY – School Year

TVL– Technical-Vocational-Livelihood

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 factors that could affect academic performances of

freshmen accountancy students. It also has the conceptual framework to fully

understand the research to be conducted.

The Fundamentals of Accounting and Reporting 1

The Fundamentals of Accounting and Reporting, one of the specialized

subjects suggested by the Department of Education, is an introductory course

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 K to 12 Program

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

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

Livelihood Track, the Sports Track, and the Arts and Design Track

(www.deped.gov.ph).

K-12 program covers Kindergarten and 12 years of basic education.

These 12 years is divided into 6 years of elementary education, 6 years of

secondary education (4 years of Junior High and 2 years of Senior High). The

biggest change of this program is the addition of Senior High School. Two years

of specialized education is added in which students may choose which

specialization they prefer. The composition of SHS subjects falls under either

Core Curriculum or Specific Tracks. Language, Humanities, Communication,

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

Health are the 8 learning areas that constitute the core curriculum while the 4

specific tracks are (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.

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Academic Track

The academic track includes 3 strands (1) Accountancy, Business, and

Management (ABM), (2) Humanities and Social Sciences (HUMSS) and (3)

Science, Technology, Engineering, Mathematics (STEM) and (4) General

Academic Strand (GAS). Accountancy, Business, and Management (ABM)

concentrates on the foundational concepts in corporate operations, financial

management, business management and as well as other factors that revolve

around these fields. Humanities and Social Sciences (HUMSS) focuses on the

investigation and inquiry of the human conditions that uses empirical, analytical

and critical methods of studying human behaviour and societal changes.

Science, Technology, Engineering, Mathematics (STEM) focuses on the

application and integration of scientific, technological, engineering and

mathematical concepts in the evaluation of simple to complex societal problems

and its solution formulation. General Academic Strand (GAS) this strand was

designed purposely for students who are still indecisive of what course they want

to pursue in college.

Public School vs. Private School

Under the provision of Batas Pambansa Bilang 232, also known as

“Educational Act of 1982”, it defines "Schools" as duly established institutions of

learning or educational institutions. The educational operations of schools shall

be subject to their prior authorization of the government, and shall be affected by

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recognition. The law classified two types of school, “Public” and “Private”. "Public

Schools" are educational institutions established and administered by the

government while "Private Schools" are educational institutions maintained and

administered by private individuals or groups.

Comparisons for public and private schools are not uncommon in the

course of education literature. Many comparative studies emphasized that there

is considerable interest in the differences in academic outcomes of students who

attend private and public schools, and the factors underlying these differences.

For instance, if the academic outcomes of private high school students exceed

those of public high school students, is this because of differences in student

characteristics or in school resources and practices?

It is documented well that private high school students generally outdo

their public school counterparts in the academic aspects. But does this reflect the

quality of the private schools or the quality of the students they attract? At some

points, student characteristics, school resources and practices, province they live

in and peer influence affect in accounting for differences in the academic

outcomes of private and public high school students. Two factors consistently

account for these differences. Students who attended private high schools were

more likely to have socio-economic characteristics directly related with academic

success and to have school peers with university-educated parents. Province of

school attendance accounted for a substantial portion of the differences in

academic outcomes measured in high school (i.e., test scores and high school

graduation rates), but generally not at the postsecondary level. School resources
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and practices accounted for little of the differences in academic outcomes (Marc

Frenette and Ping Ching Winnie Chan, 2015).

In the study of Hanushek (2002), there were two fundamental analytical

questions in the literature: First, do private schools outperform public schools, all

else being equal? second, if private school performance exceeds that in public

schools, is it because of better schools or better students?

Male vs. Female

Gender is specifically constructed phenomenon that is brought about as

society ascribes different roles, duties, behaviours, and mannerism to the two

sexes (Mangvwat, 2006). It is a psychological experience of being a male or

female (Lahey, 2003). Gender is a strong predictor of human conduct and many

differences have been documented on attitude and behaviour that affect

academic performance between males and females (Block, 2006).

In recent researches, people have started to examine the gender

differences in academic performance. The inconsistency of the results makes it

controversial. Some researchers attribute the differences to methodological

flaws, while others mention conditions that favor academic performance of boys

and girls such as an aversion of girls towards physical sciences and this could be

responsible for the observed performance variations between the two groups.
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In terms of overall performance, male students stand on a higher level

than females. However, when it comes to subject level, females are better in

subjects like English and Literatures, while males outperformed female students

when it comes to Chemistry, Biology and Mathematics (Wangu.2014).

In studying the secondary school science, Iroegbu (2000) found that boys

performed significantly better than girls do however there are other things in

learning process, which affect the understanding of girls and boys differently.

Klausmier Hodwin (1996) noted: differences are not usually found

between girls and boys by the widely used intelligence tests. However, girls

typically score higher on verbal items and boys on quantities and spatial items in

both intelligence and achievement tests. Girls receive higher grades in school

than boys, however, after the fifth grade boys score as high as do girls on

achievement in both Arts and Science subjects

Because females possess higher ability in verbal test English language

than males, Ebonyi State female students achieve more in Social Studies

compared to males ( Nnamani and Oyibe, 2016).

According to (Hackett et al., 1992) female students was found to have a

higher GPA only in high school however there is no difference in their academic

performance in college. This study was supported by another study by (Faisal, et

al., 2015) which concluded that in terms of intellectual capabilities, there is no

significant difference between females and males.

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Similarly, Livia Simmons (2010) have studied the academic performance

differences among male and female students.By using t-test, grade as the basis

of comparison, it has been found out that there is no significant difference in the

performance of female and males. This result contradicted its first hypothesis that

female perform better than male. Integration of core academics and school

counseling standards have closed the gap (Schellenberg, R., and Grothaus, T.

,2009).

Urban vs. Rural Community

Based on the density of population, development, amenities, employment

opportunities, education, etc., human settlement is majorly divided into two

categories: Urban and Rural. Urban community is a settlement where the

population is very high and has the features of a built environment which includes

cities and towns. Rural community is an area located in the outskirts. This is

composed of provinces, municipalities and barangays

(https://keydifferences.com/difference-between-urban-and-rural.html).

There is a generalization that urban community are superior over the rural

one in terms of education. This perception further implies that there are rural-

urban differences in achievement levels of the students. These rural-urban

differences in academic achievement encompass other socially desirable

outcomes such as aptitude, intelligence, interest and aspiration. This

consideration about potential rural-urban differences in academic performance

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and achievement appears to become a global topic of debate among researchers

(Ajai & Imoko, 2013).

The supposition that students in rural areas receive an inferior education

compared to their urban counterparts can be described as ‘deficit model’ of rural

community and life style (Fan & Chen, 1999). A few factors may be considered

as potential reasons for the reported rural-urban differences in students’

academic achievement. These include family characteristics (Ramos, Duque &

Nieto, 2012), the availability of resources and technology, differences in socio-

economic status, and quality of teachers (Gaviria & Barrientos, 2001; Brown and

Swanson, 2001; Rangel & Lleras, 2010).

Suzanne and Lauren (2012) arrived at the conclusion that rural schools,

when it comes to the level of federal funding, are behind urban schools and this

can limit the opportunity students have for learning. Although rural areas differ

from urban areas in many ways, it is not easy to define the differences so that

they fit every case. Sometimes, problems dealt with rural-urban students’

achievement are partly due to people they often associated with and partly due to

the environment in which the teaching and learning take place. More so, there

are times when these problems interact, hence the need to investigate them

simultaneously.
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Income

According to Philippine Statistics Authority, family income is composed of

primary income and receipts from other sources received by all members of the

family during the reference period as participants in any economic activity or as a

recipients of transfer, pension, grants, food and non-food items received as gift.

(www.psa.gov.ph)

Lacour and Tissington (2011) defines poverty as the extent to which a

person do something without resources. Financial, emotional, mental, spiritual,

and physical resources as well as support systems, relationships, role models,

and knowledge of hidden rules compose these resources. Children's

development is affected by poverty and affluence in many ways. Poor families

experience more stress in their daily lives compared to the more wealthy families

because they struggle more economically, live in a substandard housing, unsafe

neighborhood and inadequate schools (Duncan GJ, et al.,2014).

Parents play a pivotal role in the educational development of their

children. Their involvement in the education of the children is of immense benefit

to the child, the school and the parents as well ( Machebe,et al., 2017). Among

the several parental factors that have been linked to their children academic

achievements at school is the parent’s level of income. Recent research

suggests that academic achievements are substantially affected by parents

income.(Blau, 1999; Bowen & Bok, 1998; DatcherLoury, 1989; Dixon-Román,

2007; Dooley & Stewart, 2004; Duncan & Brooks-Gunn, 1997a; Jencks &
 21

Phillips, 1998; Orr, 2003; Phillips, BrooksGunn, Duncan, Klebanov, & Crane,

1998; Rothstein, 2004; Sirin, 2005).

According to (Ali, et al 2009) in their study about The Factors Influencing

Student’s Performance at the Universiti Teknologi, Mara Kedah, Malaysia, the

results indicated that the higher the parent’s income, the higher the students

CGPA. Parents who are financially capable spends more on educational

materials for their child's learning. As a return for this investment, students strive

to excel or atleast become better in their studies.

Parents, who are highly paid, invest more on academic resources which

the students can easily access and comfortably use. Thus, results to higher

academic performance (Checchi, 2000). According to Mayer, a casual

observation is that the children of affluent parents are more likely to succeed in

life than the children of poor parents probably because the rich parents spend

more than poor parents on their children and these “investments” lead to better

outcomes for their children

Similarly, in assessing the relationship between family income and

academic performance of tertiary students: the case of Ho Polytechnic, Ghana,

(ADZIDO1, et al., 2010) concluded that improvements in students performance

can be attributed to higher family income however, low family income must not

be an excuse for poor performance of those responsible and serious students.

Family income was found to have a significant relationship with the

academic performance of students in their matriculation examination. Parent’s

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occupational status and academic performance is also significantly related.

According to Memon et al. as cited by ADZIDO, et al., (2016) high performance

students belongs to a family with a higher income.

Agus and Makhbul (2002) found that students from families of higher

income levels perform better in their academic assessment (CGPA) as compared

to those who come from families of lower income.

In contrast with the above studies, (Hijaz and Naqvi, 2006) in their study

about the factors affecting the college academic performance of students, found

out that academic performance is inversely related to the affluence of the family

of the students. It means rich students give lesser value to their studies

compared to the poor ones.

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Conceptual Framework

The framework in figure 1 shows the profile of the freshmen Accountancy

students such as their strand, type of school, gender, type of community and the

annual income of their parents or guardian and its relation to the student’s

academic performance based on Pre-Test result and Final Grade in Financial

Accounting and Reporting. The figure also displays the relationship between the

Pre-Test result and Final Grade in FAR.

Profile of Students Academic

Performance

 Strand
 Type of School Pre-Test Result
(SHS)
 Gender
 Type of
Community
(residence)
 Annual income of Final Grade in FAR
parents or
guardian

Figure 1. Schematic diagram showing the relationship between the profile of the
freshmen Accountancy students and their academic performances. It also
displays the relationship between the Pre-Test result and Final Grade in
FAR.
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Hypotheses

The following hypotheses are formulated and will be tested under the

study:

Hₒ1: There is no significant difference in the academic performance in

Financial Accounting and Reporting between freshmen Accountancy

students who took ABM and Non-ABM strands during their Senior High

School.

Hₒ2: There is no significant difference in the academic performance in

Financial Accounting and Reporting between freshmen Accountancy

students who attended public and private institutions during their Senior

High School.

Hₒ3: There is no significant difference in the academic performance in

Financial Accounting and Reporting between male and female

freshmen Accountancy students.

Hₒ4: There is no significant difference in the academic performance in

Financial Accounting and Reporting between freshmen Accountancy

students who resides in Rural and Urban Community.

Hₒ5: There is no significant difference in the academic performance in

Financial Accounting and Reporting between freshmen Accountancy

students based on the annual income of their parents or guardian.

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Hₒ6: There is no relationship exists between the Pre-Test result and Final

Grade of the freshmen Accountancy students.

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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 researchers will be using comparative and correlational designs for

this research. The aim of the comparative research design in this study is to

identify whether or not the student’s academic performances differs with one

another based on their socio-demographic profile such as their strand, type of

school attended during senior high school, gender, family’s socio-economic

status in terms of the type of community where they are currently residing of the

annual income of their parents or guardian. The correlational research design will

also be used by the researchers to assess whether a relationship exists between

the academic performances of the freshmen Accountancy students -- their Pre-

Test Results that were released by the Accountancy Department last August

2018, and their Final Grade in FAR during the first semester of the SY 2018-

2019.
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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 108 first year

BS in Accountancy students of the said school and are still currently enrolled in

the Accountancy program. The researchers decided to completely enumerate the

respondents because of their small population and to achieve statistical

confidence.

Research Instrument

The research will use a questionnaire to be able to gather personal

information from the freshmen Accountancy students such as their strand, last

school attended during their Senior High School, gender, home address and

parents’ or guardian’s annual income. The data that will be derived from the

questionnaire will be used and be considered by the researchers in the conduct

of their study.

Methods of Data Gathering

The data that will be used in this study will be gathered through a formal

request of the Final Grades in the Financial Accounting and Reporting during the

first semester of SY 2018-2019 of respondents from the University Registrar and

of their Pre Test results released last August 2018 from the Accountancy
 28

Department. Once the request of the data will be approved, the researchers will

start distributing the socio-demographic questionnaires to the respondents that

will serve as the primary data of the study. The Pre-Test result and the Final

Grade that will be gathered through the formal request will be used as a

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

Method Analysis

After the data has been gathered, the researchers will summarize the data by

categorizing it accordingly based on the profile of the students. Descriptive

statistical method will be applied, which includes the computations of measures

of central tendency and measures of dispersion.

The data gathered will be analyzed through various statistical tools.For

bivariate factors (eg. Strand, type of school, gender and type of community), T-

Test will be employed. For multivariate factor (e.g Annual Income) ANOVA Test

will be used to test the differences among them.

In order to determine the degree of relationship between the Pre-Test and

Final Grade in FAR, Pearson’s correlation coefficient will be used by the

researchers. The level of significance to be used in the study is set at 0.05.

 29

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Laws and Discussions

BATAS PAMBANSA BILANG 232. This Act shall be known as the "Education
Act of 1982." This Act shall apply to and govern both formal and non-
formal systems in public and private schools in all levels of the entire
educational system. Retrieved from
(http://www.chanrobles.com/otherlaws.htm)

Website

Financial Accounting and Reporting I. 2019, March 13. Retrieved from

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

Definition of Income. 2019, March 27. Retrieved from (www.psa.gov.ph)