Statistical Treatment of Data

As soon as the researchers gathered the data, they were compiled, sorted,
organized and tabulated. They were subject to statistical treatment in order to answer
the questions proposed in the study. The statistical tools employed were the frequency
distribution, percentage, ordinal scale and weighted mean.
1. Frequency distribution is an arrangement of the data which shows the frequency of
different values or groups of variables.

2. Percentage is to be used to determine the proportion of each given data by using the
formula.
% = (F/N) X 100

Where:
% = Percentage
F = No. of respondents
N = total number of cases

Percentage and frequency distribution were used to show the distribution of

graduate students in a particular range with respect to their academic performances and

in the CPA Board Examination results. These statistical tools were used by grouping
the scores under classes.
The percentage and frequency distribution were computed for the performance of
the respondents in the subjects covered in the CPA Licensure Examination: Theory of
Accounts, Business Law and Taxation, Management Advisory Services, Auditing
Theory, Auditing Problems, Practical Accounting, Problems P1 and Practical Accounting
Problems P2.

3. Weighted mean, the arithmetical average obtained by adding all the arithmetical
scores divided by the number of cases as presented by the formula. =

fx
f

Where:
x

= weighted mean
= summation

F = frequency of each option

x = weight of each option

To find out the significance and contribution of curriculum, faculty, school,

facilities, students (as to self-preparation and motivation), and CPA Review Course on
the performance of examinees in the Board Examination, weighted mean is to be used.
4. Ordinal Scale applies data that are divided to different categories that can be
ranked. This scales of measurement were use d to rate the weighted mean of each
item of five (5) variables affecting the performance of the respondents in the CPA Board
Examination according to the following meaning of the weight.
Scale

Descriptive Meaning

4. 75 and above

Excellent

3.75 4.74

Very Good

2.75 3.74

Good

1.75-2.74

Fair

1.00-1.74

Needs

Improvement