C.

Respondents of the Study and Sampling Procedure

The respondents will be gathered from two (2) first year sections taking up the same

course (BS Accountancy) at Ateneo de Davao University. With reference to school records, the

researchers will ensure that the two, chosen first year BSA sections will qualify the following

conditions: 1) that the two sections will be taking up the Basic Accounting Subject with the same

course outline and grading system throughout the Prelims of the First Semester, 2) that they will

be under the supervision of the same professor throughout the Prelims of the First Semester, and

lastly 3) that these two sections will be taking up the Basic Accounting Subject at different time

intervals in a day. The last condition will intend to test the two sections in their distinct, assigned

Basic Accounting class schedules, in which the other section will particularly acquire a morning-

scheduled class while the other one will acquire a night-scheduled class.

As the study will pursue an interview schedule type of survey, the researchers will use

random sampling. The random sampling process will be performed by the computer through the

Microsoft Excel program, and for each section the computer will randomly choose eight (8)

respondents from the list of students’ names in the worksheet. For instance, if the researchers

will assume a number of forty (40) students in each section, the names of these students will be

entered into the worksheet and the top eight names that the computer will generate will be the

chosen respondents per section. Thus, there will be a total of sixteen (16) respondents who will

be interviewed in the study. Furthermore, as the group of researchers consist of seven (7)

members, each member of the group will interview 1-2 respondents per section.