1

Chapter 1

Introduction

Rationale of the Study

The Philippines has sought its new way to improve its educational

system through the implementation of K to 12 program with Senior High

School (SHS) as one of its significant features. This system aims to provide a

sufficient time of mastery of concepts and skills, develop lifelong learners, and

prepare graduates for tertiary education and employment (Magno, 2011). The

development of SHS does not only focus on the preparation of entering

college but involves equipping students with necessary skills upon embarking

into the workplace and industry (Zainuddin, 2015).

Aromin (2017) stated that the “one size fits all” teaching approach

under the old curriculum is not enough for the students to enhance their

different specializations. In order to meet the individual needs of the students,

educational programs should be differentiated to best fit their talents and

skills. The key to address the diversity of students’ mixed level of abilities is

through differentiation. (Latz, Speirs Neumeister, Adams & Pierce, 2009)

One of the strands under academic track is Accountancy and Business

Management (ABM) which covers Fundamentals of Accountancy. Students

who belong to this track are expected to obtain basic knowledge and skills of

accounting that could lead them to accounting-related career such as

bookkeeping. (Dadano, 2016)

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Problem arises when graduates of this strand isn't competent enough

to meet the needs of their future jobs which would require them enough

knowledge, skills and proficiency. One of the challenges faced by the

educators and professional bodies is to assure graduates are equipped with

essential skills to add business’ worth. (Jackling, Beverley & De Lange, 2009).

To enhance the proficiency of SHS engaging the strand, instructors’

key purpose is to bring the fundamental change in the learner (Tebabal &

Kahssay, 2017). Proficiency in teaching plays a vital role on the acquisition of

students’ knowledge and skills. There is a positive relationship among the

preparation of the teacher on the subject matter they teach and the

achievement of students (Darling- Hammond, 1999).

In this research paper, the researchers would like to determine the

level of proficiency of SHS accounting instructors. Kanokorn, Pongtorn &

Somjai (2012) said that one of the factors that affect students’ effective

learning is teachers’ competencies, hence they should develop themselves.

With this study, educators will know where to improve and how to improve in

teaching, exploring and conducting activities which will enhance the students'

skills and proficiency.

Also, the researchers would like to test the proficiency of SHS students

under the Accountancy, Business and Management (ABM) strand, specifically

on their knowledge in bookkeeping and in basic accounting as a whole. This

covers one of the accounting education issues that address the clear gap

between the skills needed in business and skills actually acquired by the

students (Altarawneh, 2015). Determining the level and having an analysis of

 3

their proficiency will help themselves know where to improve in their chosen

field.

Another, the researchers would like to see if there is significant

difference between the knowledge and skills acquired by the ABM students as

compared to the capabilities of Accountancy college students taking up

Accounting 1 and 2 in terms of their bookkeeping efficiency.

Objective of the Study

This study will establish the relationship between bookkeeping

proficiency of accounting lecturers and senior high school students.

Specifically, this study will achieve the following objectives:

1. To determine the bookkeeping proficiency of Accounting lecturers in

terms of:

1.1 Journalizing business transaction

1.2 Post business transaction

1.3 Preparing trial balance

1.4 Preparing financial reports

2. To determine the bookkeeping proficiency of senior high school

students in terms of:

2.1 Journalizing business transaction

2.2 Post business transaction

2.3 Preparing trial balance

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2.4 Preparing financial reports

3. To determine the significant relationship between the bookkeeping

proficiency of the Accounting lecturers to the bookkeeping proficiency

of the Senior High School students.

Statement of Hypothesis

Hₒ: There is no significant relationship between the bookkeeping

proficiency of the Accounting lecturers to the bookkeeping proficiency

of the Senior High School students.

Significance of the Study

The study of Bookkeeping Proficiency of Accounting Lecturers and

Bookkeeping Proficiency of Senior High School Students in Davao City can

be relevant to the enhancement of accounting skills. Specifically, the outcome

of this study will be beneficial to the following:

 The University of Mindanao. The result of the study will help the

university in giving idea to either amend or enhance their guidelines in

hiring bookkeeping proficient lecturers thus, enhance quality of

education.

 College of Accounting Education. The result of this study will be

primarily beneficial to the college in a way that knowing the

bookkeeping proficiency of the Senior high School (SHS) students

under Accounting and Business Management (ABM) would guide them

in teaching the future accountancy college students.

 5

 Senior High School (SHS) Students. The result of the study will

widen the awareness of the SHS students especially for those enrolled

in this strand and assess their knowledge in bookkeeping.

 Senior High School (SHS) Lecturers. The result of the study will help

the SHS lecturers to know their bookkeeping proficiency that would

enable them to enhance the necessary skills.

 Future Researchers. The result of the study will help the future

researchers in a way of giving them relevant information regarding their

studies as reference

Definition of Terms

Senior High School (SHS) under Accounting and Business Management

(ABM) Strand – they are students in their last 2-year of K to 12 curriculum of

Department of Education (DepEd) who chose Accountancy and Business

Management strand.

Senior High School (SHS) Accounting Instructors – they are teachers of

SHS students under ABM strand on Basic Accounting.

Accounting and Business Management (ABM) – this is one of the many

strands of the new K to 12 curriculum in the in the added two year of

secondary school which is in the field of Accounting and Business

Management.

Proficiency – it is the quality of knowledge or skills acquired by the SHS

students
 6

Journalizing – it involves recording of daily transactions of a business entity

in terms of debits and credits

Posting – it is when entries recorded in the journal are posted or transferred

to each specific account of an entity which maintains the basic format of a T-

account referred to as general ledger

Trial Balance – it is a list of names of business accounts with their respective

debit or credit balances to test or prove their equality

Financial Reports – these are summarized accounting information needed

by its users in deciding and making economic decisions

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Chapter 2

Review of Related Literature

This chapter deals with the significant literature which is related to the

study and discussion on bookkeeping skills of accounting lecturers,

journalizing business transaction, posting business transactions, prepare trial

balance, prepare financial report and accounting skills of senior high school

students.

Accounting is a subject that learners have never encountered with

during their primary school level; hence, it is necessary for the students to

know accounting terminology as a preliminary for continuing with the course

(Steekhamp, Baard & Frick, 2009). Teaching Proficiency refers to the

knowledge, skills, abilities and attitudes that are necessary to nurture learning

processes and design lessons (Reinmann, 2011). Accounting lecturers has

the greatest responsibilities in imparting necessary knowledge and skills to

learners and one who patiently aid them in mastering the fundamentals of

accounting.

Accounting Lecturers

Teaching is a constant activity in which teachers link with the students

and subject matter depicted from the school curriculum (Oyekan, 2000). In

teaching accounting, lecturers are expected to obtain a wide range of

knowledge, skills and capabilities (Dombroski, Garner, Marshall & Smith,

2010). To be able to achieve lifelong learning, accounting teachers must

acquire skills that can be used effectively (Deleo, 1994). On the other hand,
 8

lecturers should identify and understand the techniques of effective teaching

in order to improve accounting education (Kerr & Smith, 2003).

In the study of the relationship between lecturers’ competencies and

students’ outcome conducted by Matzler & Woeemann (2010), they found out

that teaching quality and students’ outcome has a direct relationship. It was

also emphasized that it is necessary for the lecturers to acquire strong

teaching competencies to render a teaching with quality. Specifically, they

cited that subject knowledge is one of the lecturer’s competencies. With the

absence of subject knowledge, lecturers would not be able to decipher the

students with necessary knowledge and skills needed for a particular subject.

Hence, lecturers’ subject knowledge is, indeed, necessary for the students to

enable to meet the desired learning outcome and learning satisfaction.

Despite other factors that affect students’ performance, Al-Mutairi (2011)

stated that one of the major determinants of students’ academic achievement

is competency of lecturers.

Several studies found out that lecturers’ knowledge and subject

mastery is the main ingredient to student’s proficiency. Adediwura & Tayo

(2007) highlighted the strong relationship between teachers’ subject

knowledge and what they teach to students in which it is stated that the ability

of the lecturer to teach effectively depends on the profoundness of the

knowledge possessed of the teacher. Catapan, Colauto & Sillas (2011)

asserts that mastery of content, clarity, motivation, willingness to answer

questions and ability to communicate are the main characteristics of an ideal

educator. However, Celerino and Pereira (2008) pointed out that a good

professor is not based on the mastery of content but pedagogical practices.

 9

Professional teaching comprises three basic but inadequate aspects which

are to know, to know how, and to know how to be (Aquino, Puentes & Quillici

2009).

The outcome of student’s performance is the reflection of its teacher in

which if the student has executed well, the honor bounce back to the school

and teacher, but if the student carries out badly, the teacher will be the one

ultimately blamed (McArdle, 2010).

SHS ABM Students

Learning is a lifelong process wherein someone gains knowledge and

skills needed for survival. The educational system in the Philippines has

evolved in order to keep with global advances and standards which will aid

the development of students globally (Department of Education, 2015). The

“Enhanced Basic Education Act of 2013” is an act establishing the execution

of the K to 12 in the Philippines (Republic Act No. 10533). The added years in

the basic education is a must to provide enough time for mastery of concepts

and skills, develop lifelong learners, and prepare graduates in entering college

and employment (Magno, 2011).

There are four tracks in this new educational system with differentiated

strands. Students choose tracks according to their aptitude, interest and

cognitive capability (SEAMEO INOTECH, 2014). These indicate the entry

level assessment in the SHS. Under the academic track is Accountancy,

Business and Management (ABM) which covers Fundamentals of

Accountancy 1 and 2. Students who have undergone this track should already
 10

have the basic knowledge and skills in accounting which will lead them to an

accounting-related career (Dadano, 2016).

The common view of people that there’s a reduction in years or

subjects in tertiary education after having graduated the 12-year basic

education is incorrect. The General Education Curriculum has been revised

with new core subjects (Cruz, 2014). However, one of the major advantages

of K-12 Curriculum is the removal of duplication of subjects. With these views,

efficient educators are needed. It must be teachers sensitive to achieve being

a “learner-centered” (Tabora, 2013).

Journalizing Business Transactions

Business transactions occur every day and it is necessary to keep

records for each transaction for future references (Wade Binion, 1998).

Journalizing is the first step in the accounting process. Original and duplicated

documents will serve as a source document which will then be entered into

the journals (Kerdachi, Kriel & Viljoen, 2007). Different journals are used

depending on the needs of a business and commonly utilized are cash

receipts journal, purchase journals, disbursements journal and general journal

(Archer, Ndwalane, Snyman & Van der Merwe, 2006). Nevertheless, there is

no standard format for each journal as long as the information needed of the

user is still distinct, accurate and significant (Meyer, 2008).

In journalizing transactions, these will serve as the basis for

comparison of your daily transactions (Joyner, 2017). Also, accounting record

keeping is essential for making decisions and whether or not the business is

profitable (Ademola, Samuel & Ifedolapo, 2012). Improper record keeping can
 11

lead to mismanagement of resources and inability to manage cash well which

would end up to business failure (Dawuda & Azeko, 2015). Manyani and

Maseko (2011) found out that one of the factors that account for failure to

keep proper records is inadequate accounting skills. Hence, it is essential to

obtain proficient skills to properly record business transactions.

Posting Business Transactions

Posting is referred to as the process of recording ledger accounts into

its specific account name. (Nyathi, 2015). The book of original entry is called

the general ledger (Joyner, 2017). General ledger is also called as the book of

second entry because it obtains posted journal entries which were initially

recorded on the general journal (Duchac, Reeve & Warren, 2013). Ledger is

the basis for monthly reporting basis wherein every transaction recorded in

the journals are tallied in the general ledger that affects a specific account

(Joyner, 2017).

Preparation of Trial Balance

A trial balance is a list of names of the accounts of a business with their

corresponding debit or credit balances (Walther & Skousen, 2009). It is a

good practice to make after all transactions have been summarized from the

journal to the ledger. Its main purpose is to know and show if total debits is

equal to total credits (Hoare, 2014). However, aside from showing if the

equality of debits and credits are maintained, it also serves as a basis for

making adjustments and closing entries for preparation of final accounts by

providing an accessible transcript of the ledger record (Basic Accounting

Principles, 2012).
 12

In the accounting cycle, preparing a trial balance is made after making

the journal entries. Then, after adjusting and closing entries are made,

another trial balance is produced called the post-closing trial balance, which

contains a list of permanent accounts with their corresponding balances

(Completion of the Accounting Cycle, 2013). This serves as a purpose of

proving the equality of the permanent account balances which will be the

basis for the next accounting period (Blanchard, 2017).

Preparation of Financial Reports

Accounting information gathered from business transactions are

summarized before reported. This accounting information is conveyed through

a standardized set of reports namely: the balance sheet; the income

statement; the statement of comprehensive income; the statement of changes

in equity; the statement of cash flows; and the notes to financial statements

(Walther & Skousen, 2009). These are structured financial representations of

accumulated and processed accounting information communicated to its

users (Valix, Peralta & Valix, 2016). Accurate information should be given for

accurate decisions to be made by its management (Kelchner, 2017).

However, these statements do not wholly provide all information needed for

economic decisions (Valix et al., 2016).

Teachers and students should have good relationships as it is essential

for students to be motivated to their academic accomplishments (Koomen,

Oort, Roorda, & Split, 2011), and for teachers’ welfare (Koomen, Split & Thijs,

2011). Generally, teachers influence a student academically. They should

believe that if they teach well with enough knowledge to share, they can
 13

influence and benefit their students’ proficiency (Bandura, Barbaranelli,

Caprara & Pastorelli, 1996).

With the newly implemented K-12 curriculum, teachers competent

enough are needed. Two more years are added in the Basic Education for

students’ preparedness (Cruz, 2014). Teachers greatly contribute to this

preparation. As eloquently studied by Kanokorn, Pongtorn & Somjai (2012),

teachers should develop their competencies as its one of the factors that

affects students’ efficient learning.

Theoretical Framework

This study is anchored in the proposition of Bandura, Barbaranelli,

Caprara & Pastorelli (1996) which states that teachers with great belief over

their capacity to cultivate learning inspire mastery experiences for their

students, however, those troubled by skepticism over their own teaching

efficacy incite classroom environments that are likely to impair students’

judgments of their abilities and their cognitive development. The influence that

teachers convey to students can further be attested in the study conducted by

Hattie (2003) that points out teachers’ proficiency correlates with students’

outcome. Among the factors that influence students’ achievement showed in

his study, it is the teachers who were the most influential contributing 30% of

the variance.
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Conceptual Framework

Independent Variable Dependent Variable

SHS Accounting Lecturers’ SHS ABM Students’ Proficiency

Proficiency

 Journalizing business  Journalizing business

transactions transactions
 Post business transactions  Post business transactions
 Prepare trial balance  Prepare trial balance
 Prepare financial reports  Prepare financial reports

Figure 1. Conceptual Framework of the Study

The figure shows that the SHS ABM students’ efficiency variable is

dependent on SHS Accounting lecturers’ efficiency in terms of the following

indicators illustrated. As what Darling-Hammond (1999) stated, the

preparation of a teacher beforehand directly affects and influences the

accomplishments of students.
 15

Chapter 3

Method

Presented in this chapter are the procedures and the methods used in

conducting the research. Furthermore, the necessary details in the instrument

are to be used in pursuing this study; the procedures are done in gathering

data and the statistical tool used for the analysis and the interpretation of the

data are also presented.

Research Design

This study requires the researchers to use the quantitative research

method. Quantitative research method is appropriate method to use when

emphasizing objective measurements and the statistical, mathematical, or

numerical analysis of data accumulated by merely looking in polls,

questionnaires, and survey, or by manipulating pre-existing statistical data

using computational techniques (Babbie, 2010).

The descriptive-correlation design used in this study as the study

revolve mainly in measuring the bookkeeping proficiency of the Accounting

Lecturers and the bookkeeping proficiency of SHS’s students as well. It is

designed to provide the present situation of the variables and examine their

relationship (Simon & Goes, 2011). Descriptive-correlation research is also

designed to present a snapshot of the current state of the association and to

assess the relationships between and among two or more variables and to

permit the prediction of future events from present knowledge (Stangor,

2011).
 16

Research Respondents

The respondents of this study are the Accounting Lecturers and Senior

High School students in Davao City. There will be 30 accounting lecturers and

100 senior high school students who enrolled in Accounting and Business

Management strand.

The study uses purposive sampling as a sampling technique.

Crossman (2017) stated that a purposive sampling is a sampling technique

wherein sample from a population are acquired according to the purposes of

the researches, which is usually basing on some common characteristic of the

population.

Research Instrument

The instrument that will be used in pursuing the study will be through

self-assessment and examination- type questionnaires that were approved

and validated by the panel of experts. It was presented initially to our adviser

for checking and classification purposes before distribution. The first part of

questionnaire was for measuring the bookkeeping proficiency of accounting

lecturers. On the other hand, the second part was for the measuring the

bookkeeping proficiency of the SHS’s.

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Data Interpretation

 To measure the bookkeeping proficiency of the Accounting

Lecturers by answering the self-assessment questions.

Mean Range Descriptive Level Interpretation

4.20-5.00 Very Proficient It means that Accounting Lecturers

greatly believe that they mastered

the accounting cycle.

3.40-4.19. Proficient It means that Accounting Lecturers

believe that they mastered the

accounting cycle.

2.60-3.39. Undecided It means that Accounting Lecturers

cannot identify whether or not, they

master the accounting cycle.

1.80-2.59. Needs Improvement It means that Accounting Lecturers

believe that they lack of mastery in

accounting cycle.

1.00-1.79. Poor It means that Accounting Lecturers

don’t believe that they mastered

the accounting cycle.

 To measure the bookkeeping proficiency of the Senior High

School Students by answering the examination-type questions.

 18

Mean Range Descriptive Level Interpretation

4.20-5.00 Very Proficient It means that Senior High School

Students mastered all the

accounting cycle.

3.40-4.19. Proficient It means that Senior High School

Students mastered most the

accounting cycle.

2.60-3.39. Needs Improvement It means that Senior High School

Students mastered most of the

accounting cycle.

1.80-2.59. Poor It means that Senior High School

Students mastered few of the

accounting cycle.

1.00-1.79. Very Poor It means that Senior High School

Students are not master in

performing the accounting cycle.

Data Gathering Procedures

1. Permission to conduct study. The researchers presented a letter to the

Dean of College of Accounting Education. This is to ask an approval of

the permit to conduct study

2. Distribution of the Questionnaire. After the approval, an original copy

of the questionnaire is disseminated to the respondents. The

researchers select Accounting Lecturers and SHS’s to be respondents

of the study.
 19

3. Collection of Data. The questionnaires were accumulated after the

respondents have answered. The researchers will retrieve the

questionnaire immediately after they answer the questions.

4. Tabulation and Analysis of Data. The researchers submit the collected

data from the respondents to the statistician for statistical analysis.

The data is tabulated using statistician approach and analyze and

interpret it.

Statistical Tool

After conducting the survey, the collected data were properly analyzed

using the following statistical tools:

Mean. Is the most commonly used measure of central tendency. This

is used to determine the central tendency of the bookkeeping proficiency of

accounting lecturers and senior high school students.

Pearson’s Correlation Coefficient. It provides a measure of the

strength of linear associated between two variables. This is used to correlates

the bookkeeping proficiency of accounting lecturers and bookkeeping

proficiency of senior high school students.

T-Test. Is used to test whether there is a difference between two

independent sample mean. This is used to determine if two sets of data are

significantly different from each other.

Standard Deviation. Is a measure of spread in data about the mean,

as opposed to the variability in an estimated summary of data. This is used to

 20

ascertain the disparity between bookkeeping proficiency of accounting

lecturers and senior high school students.

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