Budgeting Strategies of the Accountancy, Business

and Management (ABM) Students:

A Comparative Study

Balagbagan, Godwin V., Tacderas, Leinz Bryle R., Alvarado, Patricia Nicole G.,
Godwinbalagbagan26@gmail.com leinztacderas@gmail.com patricianicolealvarado@yahoo.com
Faryao, Genevieve F., Lactao, Morella Kristina C., Magno, Bethany B., Ofanda, Jezreel P.
rgenmarolf.23@gmail.com tinang719@yahoo.com bethanymagno42@gmail.com saydani66a@gmail.com
University of the Cordilleras Senior High School

Abstract: The study is about the budgeting strategies of Accountancy, Business and Management
(ABM) students of the University of the Cordilleras Senior High School, it is to identify the common
budgeting strategies and budgeting awareness of the ABM students and to also differentiate the
difference of the grade 11 to the grade 12 when it comes to budgeting. The study included a sample
of 184 grade 11 ABM students and 234 grade 12 students who were randomly selected with the use
of stratified random sampling. As a tool of collecting data, checklists were prepared in accordance
to the research objectives. The content validity of the checklist was also verified by teachers who
are experts in the field. From the viewpoint of the respondents, the students’ common budgeting
strategy for both grade 11 and grade 12 ABM students is that they over-estimate purchases to
ensure that the students have enough money and the budgeting awareness of the grade 11 is that
they think of savings while for the grade 12, budgeting serves as a practice for them in the future.
The difference of the grade 11 to the grade 12 students which has the highest rank is that for the
grade 11 they think of savings and they also compare prices before buying, for the grade 12,
budgeting serves as a practice for them in the future and they also compare prices before buying.
Keywords: daily allowance, expenses, lifestyle, independent, Senior High School students
I. INTRODUCTION
Allowance or "baon" is part of the daily activity Budgeting is a systematic plan that can help
of every student. Allowance is the amount of students to attain a better savings and can help
something used for a particular purpose, which them to discipline themselves (Longa, Quijano
is given by their parents. Money plays a vital & Vergara, 2017). They furthermore added that
role in every person's life. It is used to pay a budgeting is not only to help students to
person's expense or to buy goods and materials discipline their way of spending but to also help
that are necessary in life. In fact, all people have them in their future especially when it comes to
their own ways to spend, budget and save their emergency needs. Also, students will not have a
money. According to Bermejo, Cabaya, hard time looking for money instead they
Malones, and Sales (2019), budgeting is the already have a savings where they can get
process of creating a plan on how to spend your money.
money wisely. They also said that this allows the
students to determine in advance whether they Budgeting is a good practice to high schoolers,
will have enough money to do the things they since they will be entering another kind of
need to do or would like to do and it also ensures environment as we enter college life. They have
that the students will always have enough money to be more knowledgeable on how to save and
for the things they need. spend their money wisely. They have to know
the difference of wants and needs. Budgeting is
Balagbagan, Tacderas, Alvarado, Faryao, Lactao, Magno, Ofanda
important to students because as they budget,
they can save up some money for them to be
able to buy the things they need or want.
Budgeting money is a very important matter,
this will help them for their future expenses.
Budgeting has a wide range of usage and is the
most common systematic procedure in order to
build up a better savings for the future (Longa,
Quijano & Vergara, 2017). Having knowledge
about the importance of budgeting will help
students to discipline themselves. As young as
they are, students must make it a habit to budget
their money, so that it will not be hard for them
when they grow up at least they already have a
savings. Moreover, it will help students to lessen
their expenses and help them to think carefully
whether they need to buy that certain stuff.
Listing the expenses and buying the necessary
things (food, house needs, and personal hygiene)
are a good way to control a person’s money.
Budgeting is hard for students because they need
to finance for their school requirements since
some of them are working students and some get
their money for expenses from their monthly
allowance.
Tappa, Wico, Belaxi, Abbariao and Caya (2015),
stated that budgeting is an important component
of financial success. They also said that it is not
difficult to implement, and it is not just for
people with limited money. Also, budgeting
makes it easier for people with incomes and
expenses of all sizes to make conscious
decisions about how they prefer to allocate their
money, and it can also help people save for
emergencies or just about anything. Students in
the secondary level face a lot of expenses for
food, school supplies, school fees, transportation
fair, school projects, and other school expenses.
But when students learn to budget their
allowance, they can make the right decisions
when it comes to spending it, whether it is on the
satisfaction of their needs and wants.
Inamac, as cited by Alfeche, Dagondon,
Macagaan and Sarip (2018) said that budgeting
is one of the practical skills that come in useful
for them. In addition, he stated that with
escalating responsibilities and opportunities as
they go towards higher level of education, it
becomes very challenging for students to
manage their money. It is indeed a challenge for
students to budget their money because of the
different expenses they face on a daily basis.
Learning how to budget is one of the greatest
investments anyone can make at an early age.
This is because as you grow older, the more
responsibility you will receive. A person will
need to focus his or her attention more on many
things other than money.
According to Marsha (as cited in Oloba, 2011),
many people consider the attainment of personal
effects as a principal focus in their lives. These
are the type of people who willingly make
outsized sacrifices to acquire sought after stuff
and possessions. Additionally, they dedicate
considerable time to planning key future
purchases and visualizing future spending
outcomes.
Some students who are really dedicated in
budgeting wherein they really set aside money
immediately before spending. They are used to it
and they know how to buy things the right way
such as comparing the prices first before buying.
They plan ahead for the future which is a good
habit. According to Marthen (2011), sometimes,
students do not want to be left behind that is
why they also want to follow other people's
lifestyle. He also stated that some of them are
independent enough since they live apart from
their family and they are responsible enough to
budget and save their money. These are the
common problems certain students face from
their environment, this states that they cannot
control how they spend their money on
unnecessary things. Most of the students just go
with the flow that is why their expenses are very
high because of the pricey things they want.
Some students tend to live an impractical
lifestyle by buying things just to improve their
social life. In the generation today, trendy things
are worn by numerous teens and some feel like
they are left behind when they do not have that
kind of clothing. A lot of students live away
from their family and with that, sometimes they
cannot control themselves from being an
impulsive buyer. But not all students who live
apart from their family are responsible enough in
handling their allowances which leads them to
debt to other people which is not a good. This is
a wrong habit especially to the teens because
they have to learn how to budget because time
will come that they would be needing money
and will have no choice but to borrow.
Many people think of budgeting as something to
do when they are short on cash. The truth is that
budgeting is not just for times when the money
is tight or a person's life is undergoing a major
transition (Tappa, Wico, Belaxi, Abbariao &
Caya, 2015). Budgeting should not be an option
whether to save or to spend, it should be
accustomed to, whether that person has enough
money, he or she needs to know budgeting so
that the person being used to it will have a better
savings in the future which will help that person
out of debt. Having knowledge on how to budget
will give a big impact to their lives. Students can
make budgeting a habit so it will help the them
grow having a matured mindset that can help
them to lessen their expenses. Setting a goal can
be an advantage for students to start and learn
how hard budgeting can be but if it is practiced
regularly it will be easier.
world and as a part of their daily practices. Also,
to the parents, this study enables them to have a
deeper understanding of their children who
encounter the issues of financial independence in
their life. And they could control the inflow and
outflow of the money of their children. Another
is for the future researchers, in able for them to
have background knowledge about the
budgeting strategies of the ABM Senior High
School students. Moreover, they can continue
this research in order to see if there will be any
changes as time passes by.
This study aimed to determine the budgeting
habits of the grade 11 and grade 12 ABM
students. Specifically, this study answered the
following questions:
1. What are the common budgeting
strategies and budgeting awareness of the grade
11 and grade 12 ABM students?
2. What is the difference between the
grade 11 and grade 12 ABM students when it
comes to budgeting?

This study aims to explore how students budget

their allowances. For the researchers to discover
the difference of the grade 11 and grade 12
Accountancy, Business and Management
(ABM) students who have the discipline in
spending money. And also in able to determine
the main factors of how students budget their
money. It is important to study how students
manage their expenses with their limited
income. The study is conducted to understand
the various patterns of the Senior High School
ABM students specifically; the budgeting
strategies of grade 11 ABM students were
compared to the budgeting strategies of the
grade 12 ABM students. In this study, the
researchers supposed that the study may benefit
several people such as the students. This study
tackled their understanding about their
budgeting strategies. They will learn how to
reduce financial problems students have to face.
It would also equip students with the right skills
and practices, knowledge and confidence they
need to make financial decisions. Students will
also enhance their capability of applying their
knowledge from the field of study to the real
Balagbagan, Tacderas, Alvarado, Faryao, Lactao, Magno, Ofanda
II. MATERIALS AND METHODS
Approach, Design and Methodology
This research is a quantitative research upon
conducting the study in order to determine the
budgeting strategies of the ABM students.
Quantitative research is defined as a systematic
investigation of phenomena by gathering
quantifiable data and performing statistical
techniques (Lavrakas, 2011). This gathers from
existing and potential customers using sampling
methods and giving of checklist. This study used
correlational research design. Conventionally,
comparative study emphasized on the
“explanation of differences, and the explanation
of similarities.” This helps to establish
relationships between two or more phenomena
and provide valid reasons. Comparisons are now
carried out on various levels being regional,
national or wider geographical boundaries based
on specific subject or area of interest (Azarian,
as cited by Adiyia & William in 2011).
The researcher used comparative research design
to measure two variables which are the grade 11
students and grade 12 students to understand and
assess the relationship between them in terms of
their budgeting strategies and as well as the
similarities and differences in both variables.
Subject Selection and Sampling Procedures
This study contained both grade 11 and grade 12
students taking up the Accountancy, Business
and Management (ABM) strand who receives an
allowance ranging from ₱50 and above daily.
Since the study is comparative, the researchers
compared the spending habits of the grade 11
with the grade 12 students. Since students are
prone of spending their money on the things
they want and in the things that they need. This
study covers on the spending habits of the ABM
students and as well as the differences and
similarities of both groups. The results can be
used as their guidance to learn and understand
the importance of knowing about the right way
of spending. And also, as a preparation for them
to enter new campus life later on.
To get the sample size, the researchers used the
Slovin’s formula which allows the researchers to
sample the population with a desired degree of
accuracy. Slovin’s formula gives the researcher
an idea of how large the sample size needs to be,
to ensure a reasonable accuracy of results. With
the Slovin’s formula, the researchers used 5% as
their margin of error having 324 students as the
total population for the grade 11 and 520
students for the grade 12 ABM students.
With the consideration of the study’s feasibility,
the researchers used stratified random sampling
under the probability sampling as their sampling
technique to identify the sample size which was
used as a representative of the whole population.
Stratified random sampling is a method of
sampling that involves the division of a
population into smaller sub-groups known as
strata. In stratified random sampling or
stratification, the strata are formed based on
members’ shared attributes or characteristics
such as age, gender or education (Hayes, 2019).
Using the stratified random sampling, the
researchers needed 23 respondents each from the
8 sections of the grade 11 and 18 respondents
each from the 13 sections of the grade 12.
Hence, the sample size of the said respondents
was grouped according to their sections.
Data Gathering Instrument
The researcher used checklist as their data
gathering instrument in order to answer
the specific problems of the study. The data
gathering instrument is a 20-item checklist. The
said checklist was patterned from “Spending
Behavior of Management Students” by Abawag,
Ancheta, Domingo, Rabina, Saclote, and
Taguinod in 2019. This data gathering
instrument is composed of two parts. The first
part talks about the budgeting strategies of the
students which answers the first statement of the
problem which will determine the common
budgeting strategies and budgeting awareness do
the ABM students make to manage their
budgeting strategies wisely. On the other hand,
the second part talks about the money
expenditures which answers the second
statement of the problem which is to see the
differences between the grade 11 with the grade
12 students when it comes to budgeting.
Data Gathering Procedure
The researchers made a validation letter to
English teachers and ABM teacher to validate
our questionnaire to know if it is credible before
floating their questionnaires. The researchers
also made an approval letter to float their
checklist which was signed and approved by
their adviser and for the principal of the Senior
High School Department of the University of the
Cordilleras was informed about the research that
they conducted. After the principal and the
adviser signed it for approval, the researchers
started surveying some grade 11 and grade 12
ABM students from the University of the
Cordilleras using their checklist by making sure
that all terms and concepts in the data gathering
instrument are clarified for the respondents.
After conducting the survey, the researchers
made sure that all the questions were answered.
After the survey, the researchers gave gratitude
to the participants for his/her time and
participation. Lastly, the researchers checked,
tallied, evaluated and analyzed the data gathered.
Limitations of the Study
This study included the population profile
included in the scope of this study is limited to
the Senior High School students who are
currently enrolled for the Academic Year 2019-
2020 at the University of the Cordilleras in
Baguio City which counts both grade 11 and
grade 12 students taking up the Accountancy,
Business and Management (ABM) strand. This
study discussed about the importance of
budgeting to the ABM Senior High School
students who are currently enrolled at the
University of the Cordilleras. Moreover, it
shows the different strategies of students in
budgeting which will give lesson and benefits to
other people. This study is only limited to the
Accountancy, Business and Management
(ABM) strand since they are the ones who have
specialized subjects related to this topic and the
researchers will compare the grade 11 with the
grade 12 level.
The study is limited in several ways due to other
responsibilities; the given time is limited to
complete the research. Since time was allotted in
finding a correct and suitable topic. As a student,
the researchers have limited budget as to
complete this research. They needed to
administer their budget to internet fees and
printing for the needed materials. Journal
unavailability, some journals are restricted since
it is required to login and some requires
payments in order to access the published
articles.
Analysis of the Findings
The researchers used frequency and percentage
in order to analyze the data gathered. It is
particularly useful method of expressing the
relative frequency of survey responses and other
data. Many times, percentage frequency
distributions are displayed as tables, bar graphs
or pie charts.
The process of creating a percentage frequency
distribution involves, first, identifying the total
number of observations to be represented, then
counting the total number of observations within
each data point or grouping of data points, and
then dividing the number of observations within
each data point or grouping of data points by the
total number of observations.
Ethics of Research
The researchers respect and protect the privacy
and dignity of the respondents. They presented
the findings objectively and honestly. And all
other literature was acknowledged properly. As
well as the objectivity and integrity since the
researchers did not edit the answers and let it
stay as it is stated by the interviewee to prevent
being biased. Also, in presenting the research
findings, the researchers knew their target
audience in advance and to include
recommendations that are actionable in order to
help the audience in every way. It must be
specific, simple and clear to avoid
misunderstandings towards the research itself
and the audience.
Balagbagan, Tacderas, Alvarado, Faryao, Lactao, Magno, Ofanda
RESULTS AND DISCUSSION
The table below shows the daily allowances
of both the grade 11 and grade 12 ABM
students.
Daily Allowance of the Grade 11 and
Grade 12 Accountancy, Business and
Management (ABM) Students
Daily Grade 11 Grade 12
allowance
₱50 – ₱100 64 85 students
students
₱101 – ₱150 82 85 students
students
₱151 and 38 64 students
above students
Generally, the results show that majority of
the ABM students receive an allowance
ranging from ₱101- ₱150.
Budgeting Strategies and Budgeting
Awareness of the ABM students
The table on the next page shows the
difference of the grade 11 and grade 12
ABM students in budgeting strategies and
budgeting awareness.
Generally, the results show that majority of
both grade 11 and grade 12 students over-
estimate purchases as their budgeting
strategies and the budgeting awareness of
grade 11 students is that they think of
savings while the budgeting awareness of
grade 12 is that budgeting serves as a
practice to their future.
The table shows that indicator 6 has the
highest rank in the first category (budgeting
strategies) for both grade 11 and grade 12
ABM students. This implies that both the
grade 11 and grade 12 students over-
estimate purchases to ensure that they have
enough money. On the other hand, for the
budgeting awareness, the indicator 1 has the
highest rank for the grade 11, while for the
grade 12 students, the indicator 8 has the
highest rank for their budgeting awareness.
This implies that the grade 11 students think
of savings as their budgeting awareness,
while for the grade 12 students, budgeting
serves as a practice for them in the future.
The results show that the common budgeting
strategies for both grade 11 and grade 12
ABM students which gets the highest rank is
that the students do overestimate purchases.
The Federal Student Aid (2019), stated that
it is better to overestimate the expenses and
then underspend and end up with a surplus.
This tells that it is important to overestimate
expenses so that the students can avoid
overspending on unnecessary things. It will
help students to still have an amount of
money to save. In this way, it will help
students to practice on overestimating so
that they can live to it and make it as a good
practice to have a better savings. When
estimating for the whole money, it is better
to overestimate budget for something since
expenses are not stable and has a chance of
changes from time to time. It will be a big
help for the students to overestimate since it
is better to have more excess money rather
than having shortage in expenses. This is a
good practice especially nowadays that
things are not stable on its prices. And also,
it disciplines everyone in a way that the
students can control the things that they are
buying by simply spending more on their
wants in life.
The results also show that students think of
saving. According to Segal and Welch
(2019), thinking about savings is not
enough; the person should have the intention
to do what the person needs to do on his/her
money. Even if the person thinks of saving,
it is still not enough unless he/she will take
proper action to save his/her money rather
than only thinking about savings. Nothing
will happen if the person keeps on thinking
about savings yet he/she will not put into
action. It is just like making a written budget
plan without taking it into action. The plan
to budget will not be fulfilled if a person
always spends and does not think twice
before spending instead of budgeting and
saving it for the future.
In addition, extending one’s budget out into
the future also allows him/her to forecast
how much money he/she will be able to save
for the things he/she wants
(myMoneyCoach, 2019). At an early age,
students will undergo temptations into
handling money so it will be a tough
decision for them to budget their money. So,
it is better to set aside money for the future
use in able for emergency cases. Spending
on the things that are only needed is the
most recommended way in saving.
Budgeting might need different processes
but it surely helps. It will show the students
the things which are needed to spend money
on and not on the things that are only trend.
Difference of the budgeting strategies of the
ABM Students
The table on the next page represents the
comparison of the grade 11 and grade 12
ABM students in their budgeting strategies
and their money expenditures in ranking.
Generally, the results show that most of the
grade 11 ABM students think of savings and
the students also compare prices before
buying. While the grade 12 ABM students
agreed that budgeting will help them in their
future and the students also compare prices
before buying.
The table shows that the indicator 1
(budgeting strategies) and the indicator 5
(money expenditures) have the highest rank
for the grade 11 students. This implies that
out of the 184 grade 11 ABM respondents,
175 respondents think of saving and 166
students compare prices before buying. For
the grade 12 students, the indicator 8
(budgeting strategies) and the indicator 5
(money expenditures) have the highest rank
for the grade 12 students. This implies that
out of the 234 grade 12 ABM students, 218
students serve budgeting as a practice for
them in the future and 211 students compare
prices before buying.
On the other hand, indicator 4 (under
budgeting strategies) and 2 (under money
expenditures) have the lowest rank for the
grade 11 students. This implies that out of
the 184 grade 11 students, 142 respondents
do not make a written budgeting plan and
150 respondents spend their money on
things that are on trend. While the indicator
5 (under budgeting strategies) and indicator
8 (under money expenditures) has the lowest
rank for the grade 12 students. This implies
that out of the 234 respondents in grade 12,
193 students do not record their expenses
and 178 students do not matter to them if all
of their things are branded.
Moukendi (2019) states that financial
literacy is critical for students to increase
their knowledge of why and how they can
live a financially stable life while still in
school. He further added that when students
become aware of their finances, they will
think about successful ways to save for their
future. Since, students know that budgeting
can serve as a practice for them in the future,
it is a big help for students for saving early
as a student will not only worry less on
money but rather, they are preparing
themselves to their adult lives. As a student,
this is a nice mindset since it really helps
and serves as a preparation in the future for
the students. When speaking about the
future, the students should also think ahead
of everything before taking an action and
saving is one of the actions needed to be
Balagbagan, Tacderas, Alvarado, Faryao, Lactao, Magno, Ofanda
taken as a student. Saving as a practice may
influence a lot as well so in case of
emergency, there is somewhere to get
money instead of leading into debt.
The results show that thinking of savings is
the lightest budgeting strategy of the grade
11 students. According to Segal and Welch
(2019), thinking about savings is not
enough, the person should have the intention
to do what the person needs to do on his/her
money. They further added that, a goal
without a plan is just a wish. Student should
not always think of savings without the
intention of doing so. Thinking of saving is
a goal for they will make action plans to
come up with the goal that has been set.
The results also show that the grade 11
students compare prices before buying a
certain item. According to Laja (2012),
people usually only look at the most obvious
things like the price and key features. It is
very important to compare the prices and
features of a product so that no money will
be put to waste in case the person do not
compare prices. Thus, comparing prices will
help students to have a surplus which will
then be put to their savings. In that way, it
will help students to learn on buying cheaper
ones rather than pricey ones just to show off
that they can afford buying those things.
The results of the grade 12 students show
that budgeting serves as a practice for them
in the future. According to Sagdullas (2016),
it is a good idea to teach kids budgeting
skills as early as when they are high school
and teach them to handle their finances well.
So that at a young age, students can be
trained and they will learn to budget their
money, in that way it will help them have a
better savings in the future. Also, at a young
age, they are prepared for their future
finances since they know the importance of
budgeting and how budgeting gives benefits
them.
The results also show that the grade 12
students compare prices before buying
something. Furthermore, Laja (2012), stated
that consumers compare prices form one
store to another when buying similar things
but in a cheaper price, he further stated that
it is important to be aware on buying the
things he/she really likes. Thus, students
should know how to canvass so that they
will not be scammed by the prices of other
retailer stores. It is important to canvass so
that it will help you find the cheaper prices
the sellers are selling. Comparing prices is
not bias, rather it is just being a wise
consumer so that you will not regret buying
the higher price than a cheaper price.
Comparing prices is a budgeting strategy
since he/she compares the prices 2 or more
things. It is considered as a budgeting
strategy because it helps the student to be
aware of the prices so that the students
would know how to budget their money by
buying products with a cheaper price.
On the other hand, the results having the
lowest rank on the data is that students do
not a write a written budget and recording
the expenses contains the lowest rank among
the data collected. Caldwell (2019), stated
that it is important to track how one person
spend his/her money and it will help
students to create financial awareness. She
further added that if one person does not
know where his/her money goes then he/she
will not know what habits to change in order
to have a better savings. When spending,
people need to have the knowledge how to
budget money wisely. When people only
spend and spend, people will not be
disciplined and will not be able to know
which is right and wrong when it comes to
spending money. Everyone should be used
to recording their expenses in their daily
living in able for them to trace and learn will be used to measure the proper money
how to fit in all the expenses with a certain needed for a span of time.
amount of money. It may need a lot of time
in listing, but it will surely serve as a help The difference of the 11 and grade 12 ABM
not only to others but to everyone too. It is students which have the highest rank is that
important to learn how to manage money
wisely as young as students are because they
will be bringing this routine up to their
adulthood. Without proper management of
money, students will be used to
overspending the amount of money they
have without thinking of the future and may
be leading them to debt.

According to McWhirter (2016),

determining the expenses is a valuable step
to students which will help them to have a
fixed and variable expense each month. She
further added that these fixed expenses are
the transportation, books or handouts needed
by the students, while the variable expenses
are the groceries or foods, clothes and dining
out. Seeing the results of the study, it had the
least rank overall. Doing a written budget
plan serves as a big help to everyone since it
helps in organizing or recording the things
that people have to do in a day or certain
period of time. In that way, the students will
know if they are spending the tight way and
will teach them how to budget money better.
There are lots of alternative ways in how to
make a budgeting plan which may be used
by the students such as making lists of the
things to buy or do instead writing up every
plan they have to do. But by simply listing
up the things needed in a particular time,
written budget plan is a big help because it
will show the weekly or monthly budget of a
student. And with that attitude, the students
Balagbagan, Tacderas, Alvarado, Faryao, Lactao, Magno, Ofanda

CONCLUSIONS AND RECOMMENDATIONS

Conclusions 4. Future researchers who would
The following can be concluded based from attempt to continue or expand the
the results of this research: research are urged to focus on the
1. The Grade 11 and Grade 12 spending habits of the ABM
ABM students of the University students.
of the Cordilleras over-estimate
purchases to ensure that they
have enough money which is
their common budgeting strategy.
On the other hand, the students
budgeting awareness for the
Grade 11 students think of
savings while for the Grade 12,
budgeting serves as a practice for
them in the future.
2. The difference of the grade 11
and grade 12 ABM students is
that the highest rank for the grade
11 is the students think of
savings and they compare prices
before buying. While for the
grade 12 students the highest
rank for them is that budgeting
serves as a practice for them in
the future and they also compare
prices before buying.
Recommendation
Based from the conclusions made from the
results of this study, the following are
recommended:
1. The researchers recommend that the
students should continue having a
habit or behavior of over-estimating
purchases when they do budgeting.
2. The students should not only think of
saving, but to take action especially
it serves as a practice for them in the
future.
3. The students are recommended to
continue comparing prices before
buying since it is a big help for the
students to have the right value of
money in return.