THE NECESSITY OF AN ACCOUNTING LABORATORY FOR THE

GRADE 11 STUDENTS OF ACCOUNTANCY, BUSINESS AND

MANAGEMENT IN PASIG CATHOLIC COLLEGE

SCHOOL YEAR 2019 – 2020: A PROPOSAL

Members:

Amantoy, Johanna Mae

Chido, Clodene Elysa
Elupre, Christelle Jade
De Leon, Jewel Chrystal
Marcelino, Princess Michelle
Miranda, Ana Marie Pauline
Tubog, Loraine Marric
Gotera, Francis Joseph

Grade 12- Pope St. John Paul ll

 CHAPTER I

INTRODUCTION

A school’s facility is an essential part of the educational process. This is a place where school activities
take place, and is a basic component for learning.

According to Penn State University (2015), a growing body of research has found that school facilities
can have a profound impact on both teacher and student outcomes. With respect to teachers, school facilities affect
teacher recruitment, retention, commitment, and effort. With respect to students, school facilities affect health,
behavior, engagement, learning, and growth in achievement.

Educational resources are also important since these are the assets accessible to teachers and students to
support education for better teaching and acquiring of knowledge.

Accounting students who study how to record transactions and read financial data, need to learn both
traditional and modern accounting. Modern accounting is done with the use of computers, while traditional
accounting uses worksheets which require manual input of transactions.

Desks can affect the accuracy of students who would do accounting manually. In recording transactions
and writing computations, the accounting worksheet must be legible and error – free for an accurate final record
of transactions. Accounting students often commit mistakes in their worksheet, which affects its reliability and
the accurate input of transactions.

It is mainly important for students to have a better classroom facility, specifically the student’s table
because their columnar sheets are way bigger than their tables. The usual structure of the chair in schools and
universities are not adequate enough for the worksheet that is why the students are most likely to feel stress when
doing Accounting transactions because of the lack of space.

Availability of equipment is another problem both teachers and students encounter. The classrooms that
the accounting students occupy does not have accounting boards, boards with lines that are designed for more
efficient input of transactions by teachers. The school has these boards but they have to be dragged from classroom
to classroom which is time – consuming, as the teachers struggle to drag it in class. Alternatively, Accounting
students disregard the use of these wheeled accounting boards and instead, spend their time drawing lines on the
board which is inefficient and time - consuming as well.

The researchers thought of proposing the use of an accounting laboratory would make it more efficient for
both teachers and students since it is a room with appropriate desks for accounting students along with an

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accounting board and other equipment needed in accounting. This would be less time - consuming and reduce
inaccuracy during worksheet activities.

Background of the Study

Pasig Catholic College's Senior High School has a lot of facilities to offer to the students, including the
speech laboratory, science laboratory, the Aula Minor to The Accountancy, Business and Management strand
being a user of these facilities, though that if accounting students had their own laboratory for the Accounting
subject, it would help them with the efficiency and availability of their needed equipment. Especially the desks
that cause the students inconvenience during recording of transactions since bigger desks can accommodate their
worksheets that are being used in traditional Accounting wherein they manually input transactions that are
required to be error - free, reliable and refrain from affecting their accuracy and consume their time.

School plant and facilities are the material resources provided for staff and students to optimize their
productivity in teaching and learning process. The realization that the transfer of knowledge does not only take
place in the four walls of the classroom from teacher to students but rather that, learning takes place through
discovery, exploration, interaction with the internal and external environment has necessitated the creative and
innovative development of teaching and learning facilities that reflect these changes (Asiabaka, 2008).

The importance of school facilities is therefore, very vital as one of the ingredients of student outcome. It
is important for educational managers and administrators to ensure that the existing educational facilities are
regularly maintained for the benefit of teachers and students.

Jaggi (2013), states that a classroom is a place where students spend most of their time. As they have to
spend considerable amount of time on studies, provision for good study facilities becomes essential. Various
architectural features, interiors and furniture of the classroom is an important determinant of learner’s comfort
possibly affecting his work performance.

Furniture is essential in any learning environment. Classroom ergonomics is an important aspect of

preserving not only the health and well-being but also ensuring academic success and achievement (Jaggi, 2013).

Hence, school facilities and proper furniture may help learning activities in class or school more interesting
and convenient to students and teachers.

Statement of the Problem

This research paper seeks to answer the following questions:

1. What inconveniences do the grade 11 students encounter during their accounting subject, in terms of?
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 1.1 Accuracy in recording transactions
1.2 Speed in inputting accounts
1.3 Time – consumption
1.4 Other Concerns
2. How necessary is the accounting laboratory for the grade 11 Accountancy, Business and Management
students?

Scope and Delimitation of the Study

This study focuses on determining whether the proposal of using an accounting laboratory would be
effective for the grade 11 students of Accountancy, Business and Management as a solution to the inconveniences
being experienced during activities involving the accounting process. This research would mainly focus on the
grade 11 senior high school students of Pasig Catholic College taking Accountancy and Business Management
strand S.Y 2019 - 2020.

This research would also determine the factors that would benefit the grade 11 students in using an
Accounting laboratory. This study would be conducted through survey for all Grade 11 students of Accountancy,
Business and Management in Pasig Catholic College S.Y. 2019 – 2020.

Significance of the Study

The result of this study will benefit the following:

Grade 11 Accountancy, Business and Management Students. This study will show whether an accounting
laboratory is necessary. This research is made for the benefit of students, and in expectation of lessening
their inconvenience during their accounting subject.

Accounting Teachers. This research shall inform teachers if and why an accounting laboratory is necessary
for the Accountancy, Business and Management strand. The accounting laboratory is intended to benefit
teachers regarding efficiency and time – consumption during lectures.

Pasig Catholic College and the Administrators. This study is made for the betterment of the school’s
facilities, and may serve as a basis for the administrators in deliberating the need for an accounting
laboratory.

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Definition of Terms

These are the following terms that the researchers will define in the study:

Accounting Laboratory. It is where the Grade 11 Accountancy, Business and Management students will have their
Accounting subject.

Accounting. Is the systematic and comprehensive recording of financial transactions pertaining to a business.

Accounting Boards. Type of board used in accounting with lines that divide the transactions.

Facility. A place, amenity, or piece of equipment provided for a particular purpose.

Traditional Accounting. Recording of transactions through manual input using pen and paper.

Transactions. Is a business event that has a monetary impact on an entity's financial statements, and is recorded
as an entry in its accounting records.

Worksheets. Sheets that are used in making Preliminary plans.

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 CHAPTER 2

REVIEW OF RELATED LITERATURE AND STUDIES

School Facilities

According to Karemera (2010), student performance is significantly correlated with satisfaction with
academic environment and the facilities of library, computer laboratory and other important facilities in the
institution. This means that the facilities of the school become one of the factors that affect the student
performance in school.

Steve and Richard (2013), states that the students first steps into a room they will make a judgement about
the type of class they are going to be taking. It means that the furniture in a certain classroom affects the student
performance in a way that it will be a motivation for the students to continue on learning. Classroom furniture are
one of the ways to help on student’s effectiveness in learning.

Within schools, it is vital to make provision of resources that can be utilized to enhance the academic
performance of students. The textbooks, notes, learning materials, hand-outs, technology, library facilities and
laboratory facilities, especially in subjects should include the essential materials (Maina, 2010). For the student
to be easily understand the lesson, if they have resources to use for that specific subjects like accounting where
they need to have journal sheets, worksheets, ledgers, etc.

According to WGU (2017), having the right place to study is important to acquire good study skills. The
study environment is a big factor that can affect the learnings of students. There are many ways the surroundings
can impact the student's studying. Examples are study jams, background noises, the smell of the surrounding,
lighting, climate, getting distracted, getting too comfortable, beating the clock and improving study spaces. These
can be controlled to our liking thus, making studying comfortable.

School facilities can have a profound impact on both teacher and student outcomes. With respect to
teachers, school facilities affect teacher recruitment, retention, commitment, and effort. With respect to students,
school facilities affect health, behavior, engagement, learning, and growth in achievement. Thus, researchers
generally conclude that without adequate facilities and resources, it is extremely difficult to serve large numbers
of children with complex needs (Penn State University, 2015).

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 Asiabaka (2008), emphasized that both teachers and students need places to read ,confer , interact, listen,
think, experiment, record and places to transact students affairs or to gather for social purposes, this
collaborate with Wunti (2014), who opined that, school plant and facilities are engine of growth which support
the teacher and the learner for efficiency and effective teaching and learning in the attainment of goals and
objectives of education. Based on Adesua (2016), the physical facilities can help students to enhance their
motivation on learning. The physical facilities like laboratory, library, toilet facilities, canteen, classrooms, field
and computers may increase students’ interest to learn in many ways.

Equipment Availability

According to Agbonghale and Adaubiele (2018), relevant educational resources such as equipment or
tools contribute to students’ academic achievement, adequate equipment should be provided to improve academic
performance of students. Odo and Ezeudu (2018), observed that instructional materials in colleges of education
are available and adequate in most colleges, while in some, they are insufficient and in others, they are unavailable.

Little research has been done to uncover the effects of structural transformations in high school educational
settings, but investigation into this aspect is certainly warranted. One consideration is the use of tables and chairs
instead of desks. The continued use of traditional desks is restrictive to both teachers and students (Douglas &
Gifford, 2001; Kennedy, 2006; Khaspuri, Sau, & Dhara, 2007; Saarni, Nygard, Rimpela, Nummi, & Kaukiainen,
2007). Consequently, the use of tables and chairs in the place of desks in a high school classroom is a simple and
cost-effective strategy that may provide a considerable return. To provide foundational viability in this regard,
this study explored the affective and psychomotor responses of students and teachers when tables were used
exclusively in core classrooms other than science.

Furniture Dimension

According to Castelluci, et. al. (2016), this study determines whether the design and/or dimensions of
school furniture affect the students physical responses and/or their performance. It was identified that school
furniture dimensions and students’ anthropometric characteristics were identified as a key factor for improving
some students’ physical responses. Schools are understandably hesitant to invest in materials or tools until their
value and cost-effectiveness is clearly evident, especially with the increasing fiscal demands placed on school
systems.

Dynamic classroom furniture allows freedom of movement and increased range of motion while students
are learning and working. Students are often exposed to fixed-dimension furniture throughout their school life,
with little opportunity for adjustability to suit their own changing anthropometry. This concern is rendered clear
by the large number of studies published worldwide in which a clear mismatch between anthropometric
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characteristics and the dimensions of the furniture under study has been identified (Parcells, Stommel, and
Hubbard 1999; Cotton et al. 2002; Panagiotopoulou et al. 2004; Gouvali and Boudolos 2006; Chung and Wong
2007; Tunay and Melemez 2008; Brewer et al. 2009; Jayaratne and Fernando 2009; Agha 2010; Castellucci,
Arezes, and Viviani 2010; Batistão et al. 2012; Jayaratne 2012; Dianat et al. 2013; Van Niekerk et al. 2013;
Castellucci, Arezes, and Molenbroek 2014).

There exists a general lack of research on the various environmental factors, such as classroom furniture,
that can influence students’ learning (Egilson & Traustadottir, 2009).

Laboratory Learning Environment

The laboratory is an important means of instruction in Chemistry teaching and learning. The Chemistry
laboratory, which plays such an important role provides the students with a vast amount of special equipment.
Making use of all this equipment requires a high level of preparedness on the part of the students. At this point,
it is crucial that teachers should make efforts to employ the latest instructional techniques that are capable of
enhancing performance and sustaining the interest of the students in the subject (Odotuyi, 2014). The
laboratory practices generally aim to improve the students’ abilities by providing observation for conducting the
experiments (Morgil, Gungor Seyhan, & Secken, 2009). Positive attitudes and increased student engagement have
been observed when learning environment is properly utilized (Elliott & Page, 2010; Lakin, 2006).

Townsend (2012), conducted a research where the importance of doing activities in a laboratory has been
concluded after the study was conducted. It has shown to improve understanding, enthusiasm, and confidence in
science is a benefit gained from engaging in an activity-based science classroom.

CONCEPTUAL FRAMEWORK

Input Process
1. School facilities affect 1. Collection of data
academic performance through survey. Output
• a. Availability of 2. Analysis and
equipment 1. Presentation of
interpretation of data. research as basis for the
• b. Furniture necessity of an
Dimension 3. Examine data to
conclude whether an accounting laboratory.
• 2. Laboratories increase accounting laboratory is
student performance and 2. Proposal to have an
necessary. accounting laboratory.
motivatiion
• 3. Laboratories contain the
necessary equipment
needed in the subject

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 The system approach input – process – output was used in describing the conceptual framework of the
study.

SYNTHESIS

The studies related to the research show relevance of school desks to student performance, and its
efficiency in helping the students have a more convenient way of doing activities. However, based from the related
materials, no study was found specifically addressing the use larger desks in schools for the accounting subject.

Therefore, seeing that the Grade 11 students of Pasig Catholic College in the accountancy strand have been
encountering difficulties in their accounting subjects during worksheet activities, the researchers ought to
determine whether proposing the use of accounting tables would make it easier and more efficient for the students
in their accounting subject.

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