“Curriculum Review for Accounting and Finance Subjects of ABM Students” : Basis for Plan of

Action

Authors
Denise A. Mendoza
Alupay National High School

Co-author
Mariel G. Hungoy, MAEd.
Alupay National High School

INTRODUCTION
Possessing accounting skills is one of the competitive edges of being an ABM student. Teachers in
Accounting and Finance subjects give their best in making learning materials which can easily understood
by their students. Knowing that most of the ABM students have no background in accounting, they find it
hard to comprehend and cope up with lessons. The researcher personally encountered problems in
implementing accounting and finance curriculum. Some of these were the short time allotment on the
competency that requires analyzation of transactions to prepare financial statements for certain period of
time, adjustments of entry and balancing the accounting equation. On this study, the researcher assessed
the curriculum, identify the topics student find difficult and teaching strategies applied in different lessons.
METHODS
The researcher used descriptive method to identify the areas where ABM students have difficulties in
analyzing accounting transactions and preparing financial statements. It also aimed to assess the strengths
and weaknesses of the curriculum used in the subjects of Accounting and Finance. This study was
conducted among the eighty (80) ABM students of Alupay National HighSchool, District of Rosario East
and five (5) teachers of ABM strand in Rosario District. Two sets of questionnaire were used. For the
students, they will assess the topics that they find difficult to comprehend while for the teachers ,the
teaching strategies applied and assessment of the curriculum will be done.
RESULTS
Based from the results, it was found out that unfamiliarity in accounting terms and difficulty in analyzing
business transactions were the factors lead the students to be confused to get the correct amount of balances
at the end of the period. Accounting and Finance were new subjects that requires critical thinking and
analyzation. Most of ABM teachers used collaborative approach such as jigsaw method where learners
work in small group and allows interaction among the learners and think - pair- share where learners will
get a partner and partakes knowledge and learnings about the subject.
DISCUSSION
Accounting and Finance subject requires learner to understand the step by step procedure to achieve the
right answer. Each steps requires analyzation and understanding the procedure. Providing the learners
with critical learning exercises helps them to develop their cognitive skills. Improved module designed
for ABM students will be great help for them to acquire accounting and business skills necessary to be
competitive.

Review of curriculum on this subject was recommended. More number of hours should be given on the
competency that requires analyzation such as journaling transaction, posting, preparing financial
statements, adjustments and financial analysis.