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Proficiency Level of Grade 11-Abm Students Towards Journalizing Transactions
Proficiency Level of Grade 11-Abm Students Towards Journalizing Transactions
JOURNALIZING TRANSACTIONS
___________________________
A Research Paper
____________________________________________________
In Partial Fulfilment
_____________________________
By
JERIEL CINCO
ANDREA SOPHIA Y. GALLO
SHAIRA ANGELA D. REBUTAZO
WENDELL EMMANUEL A. TAYONE
PRECY JOY L. TRMIDAL
CRISTINE JAY B. TURSOLADO
December 2018
TABLE OF CONTENTS
Title Page I.
Abstract II.
Acknowledgement III.
List of Figures V.
CHAPTER Page
Introduction 1
Definition of Terms 9
2 METHOD
Research Design 11
Research Environment 11
Research Instrument 12
Research Procedure 13
Gathering of Data 14
Treatment of Data 14
Ethical Consideration 14
INTERPRETATION OF DATA
RECOMMENDATION
REFERENCES 23
APPENDICES
A. Letters of Request
24
B. Questionnaire 25
C. Raw Data
26
D. Curriculum Vitae 32
ABSTRACT
Proficiency entails being competent and advance in a specific field. Thus, the researchers
conducted a study to determine the proficiency level of Accountancy, Business & Management
(ABM) students towards journalizing transactions in terms of test application. The different test
applications namely pre-test and posttest which is administered to the Grade 11 ABM students of
La Salle University- Integrated School. The posttest showed greater scores than pre-test. Results
further revealed that there is a significant difference between the results of the test and the
proficiency level of Grade 11 ABM students (Paired T-test p= 0.0002 < p= 0.05). It further
implies that that the null hypothesis is rejected, thus the result is significant. This means that the
result of the two tests given are essential in identifying the proficiency level of Grade 11
Accountancy,Business and Management Students in journalizing transactions.
ABM students
ACKNOWLEDGMENT
The researchers would like to express their deepest and sincere thanks to all
First and foremost, praises and thanks to God, the Father, for His showers of
blessings throughout the research successfully. The researchers offer this effort to
God the Father for the wisdom He has given, the strength, the guidance, peace of
The researchers would like to express their deep and sincere gratitude to
this research.
2 instructor for substituting Mr.Alferez for sharing her knowledge about research
Lycée - St. John Baptist de la Salle - Grade 11 ABM students for the
considerate help to acquire all the honest and cooperative responses to all the tests
The researchers are also blissful of the love, care, understanding, and prayers
that their families and friends sent for them. The researchers thank and appreciate
the efforts of their colleagues and the people who have willingly give their hand
to help them out within their inabilities. The sacrifices were not in vain for the
“If you don’t know where you are headed, you’ll probably end up someplace else.” -
A famous quote states, education is the key to success. One has to have knowledge in
accordance to their desire in order for him/her to succeed. Same thing in education, one
has to strive hard in order to get a degree and the degree will be an avenue to a bright
future.
Senior High School (SHS) is a stepping stone of what you will be specializing in the
future and this includes being an accountant. Accountancy is a course that is uneasy to
take. You have the goal to be a Certified Public Accountant (CPA) yet it would take
courage and perseverance to achieve. In addition, according to some critiques, the CPA
licensure examination is one of the most difficult board examinations in the entire history
(ABM), each should be aware of the issues that are related to developing and enhancing
problem-solving and critical-thinking skills (Albrecht and Sack, 2000). This gradually
financial records. Thus, to practice as an accountant, professional skills and expertise are
also needed.
2
on a model that assumes the content of subsequent courses draws on previous courses.
(Bernardi and Bean, 1999) Thus, key aspects that may be missing relative to accounting
education reform are the degree to which accounting curricula are linked and an analysis
of the extent to which managing these links might improve the efficiency, effectiveness
Further, a student must have prior knowledge especially to the basic trajectories of
accounting for him/her to be well-equipped in the field for a successful job in the years to
come.
the proficiency level of Grade 11- ABM students towards journalizing transactions as
financial records. There are many jobs that involve accounting, including accountant,
auditor, comptroller, bookkeeper, accounting clerk, and more. All of these positions
focused on the introductory course (Canatach et al., 2000) Intermediate accounting is one
of the most important classes for accounting majors and is often viewed as establishing
the tone for future academic study (Stone et al., 1996). In fact, it has been suggested the
academic outcome (i.e., grade assignment) of this course plays a pivotal role in achieving
Moreover, as the complexity of business transactions has grown, many fear the
“information overload” (Anderson and Boynton, 1992; Canatach et al., 2000). Therefore,
assessing students’ perceptions of their understanding of the accounting cycle in the early
eliminate possible redundant instruction. For instance, Catanach et al. (2000) and
Jennings (1998) suggest while information about the accounting cycle is important they
making and analysis. Similarly, while understanding the application of the rules of the
review the material that is given to the class. Such insight could respond to the call for
argues that people produce knowledge and form meaning based upon their experiences.
Also, one cannot learn new knowledge because knowledge comes from within the
powers of mind, and so we have to recall and search for the knowledge that already exist
in our mind through learning (Mun Ling Lo, 2012). This theory focuses on the nature of
learning. This includes how the student views others in terms of their own knowledge.
4
Experiences also help them to learn about things. Learning should be felt for its quality
will last. 4
One of it is the Behavioral Learning Theory or Behaviorism. This learning theory that
activities of the mind. According to the Behavior Theorist (April 14, 2011), Learning is
as nothing more than the acquisition of new behavior based on environmental conditions.
This theory occurs when there is a response to a stimulus that is reinforced. This includes
how the students learn and perform from the reinforcement techniques taught by them.
likely to allow experimentation and exploration in the environment and place a greater
emphasis on the experience of the learner. In contrast to behaviourist, they feel that an
successful person had to invest a lot of effort and work until this person achieved his
goals. Thus, one has to persevere and be consistent in order to reach his desires.
Notwithstanding, the research determined the overall score of the pre-test of the
ABM students as to their performance towards journalizing transactions after the topic is
The process, on the other hand, involves the intensive teaching of the teacher towards
the topic. This is to determine whether the students have understood the topic well in
also involves the post-test after the intensive teaching. Finally, the output refers to the
strategies that could be formulated based on the results of the study. These strategies are
expected to determine the proficiency level of the ABM students towards journalizing
transactions.
6
The topic is
thoroughly
Journalizing explained by the Proficient Grade
transaction is teacher. 11- ABM
newly introduced. Students
Data collection
Surveys and
questionnaires
Analyzing of data
terms of:
1.1. Pre-test
1.2. Posttest
3. Is there a significant difference between the results of the tests and the
Campus, specifically at Saint Benilde Building. It included the ways in determining their
proficiency which are the following: pre-test and posttest. The study will only be
ABM Students.The students would gain more knowledge regarding the topic. This
Parents.Parents would be proud to their child’s achievement that in the same manner
Teachers.The performance of the students would affect the teacher’s teaching ability as
Future Researchers.The proposed study will help them to get data and use it as their
DEFINITION OF TERMS
To provide clarifications of the terminologies used in this study, the following terms
produce introductory knowledge about accounting. This includes the basic knowledge
prior to the field. The students also develop their understanding towards the “language”
of accounting and skills to identify and record accounting transactions before they
Pre-test.This type of test is conducted before the lesson proper or before the topic is
explained thoroughly. Basically, this is used for estimating the capacity of the students
or segment and often used in conjunction with a pre-test to measure their achievement
transactions.
10
METHOD
This chapter describes the various methods in conducting the study. The
following were elaborated and were epitomized in this chapter: research design, research
Research Design
of the results of the pre-test and post-test answered by the proponents to determine
whether they have learned from the topic discussed and to know whether they are
proficient or not in the field of journalizing transactions. In order to come up with the
mentioned expectations, the researchers conducted a survey study to the Grade 11 ABM
Research Environment
Salle St., Aguada, Ozamiz City. The campus has various establishments, to wit, Saint
Columban Building, La Salle Building, and Saint Benilde Building. Further, the
researchers only focused to where the proponents were situated – Saint Benilde Building.
12
The study was anchored on journalizing transactions which is primarily one of the
responsibilities of an ABM student. Thus, the people who participated in this study are all
from the Grade 11 ABM students who are beginners in the field of Accounting. The total
population of the Grade 11 ABM students is 103. The researchers made use of purposive
Research Instrument
transactions. The questionnaire has two parts: the pre-test and the post-test. This is for the
researchers to compare the results whether they have gained knowledge or not from the
topic being discussed. This is also for the researchers to know the proficiency of the
Research Procedure
This section explains the series of methods to know how the data would be
analyzed. The study had undergone the following procedures in making the research
study:
Preliminary Procedures
First, the researchers gathered reliable sources about the subject matter.
accordance to the matter which is the second part of the procedure. This
would help the researchers to have an educational guess about the problem
Third, the researchers agreed on where the study would be conducted, who
were the respondents that they thought would help them achieve their
Then, the researchers collected, analyzed the data gathered and drew
conclusions.
Lastly, the researchers have conclusions from the data gathered and other
answer the survey questionnaire. Respondents were approached by the researchers and
were given explanation or background on what they will be answering. The data will then
be gathered and tabulated. The researchers assured that the respondents’ identity will be
Treatment of Data.The researchers made use of Paired T-test since they are to
determine for the significant difference of two variables: pretest and post-test scores. The
x´1− x́ 2
t=
SD12 SD 22
√ N1
+
N2
Let t = t-test
x́ 1 = mean of the first variable
respondents was greatly respected. The respondents of the study should consider their
give reliable and most honest outcome that they could get.
Chapter 3
This chapter presents the results, discussions and also its interpretations.
One of the concerns of the study is to determine the performance of the Grade 11
ABM students in journalizing transactions based on the students’ scores in their pre-test
and posttest.
Table 1.1: Distribution of the Grade 11 ABM Students’ Performance in Pre-test towards
Journalizing Transactions.
Scores Description Frequency %
8 Excellent 0 0
7 Highly Outstanding 6 5.83
6 Outstanding 12 11.65
5 Very Good 27 26.21
4 Good 27 26.21
3 Very Satisfactory 17 16.50
2 Satisfactory 8 7.77
1 Fair 6 5.83
0 Poor 0 0
Total 103 100.00
Mean = 4.19 or 4 (Good)
Table 1.1 shows the performance of the students in thepre-test. It reveals that 27
(26.21%) of the students belonged to the very good level and to the good level, this
implies that some of the students’ analytical skills are good even without prior
knowledge. Notably, 6 (5.83%) obtained a poor level. Thus, these students are still in the
process of learning and are in need of more journalizing activities to practice their skills
16
in analyzing transactions. Further, the mean of the students’ score in pre-test is 4.19 or 4.
Moreover, this strengthens the claim of Mun Ling Lo (20112) that students view others in
Table 1.2: Distribution of the Grade 11 ABM Students’ Performance in Posttest towards
Journalizing Transactions.
Scores Description Frequency %
8 Excellent 5 4.85
7 Highly Outstanding 14 13.59
6 Outstanding 21 20.40
5 Very Good 21 20.40
4 Good 22 21.35
3 Very Satisfactory 19 18.44
2 Satisfactory 0 0
1 Fair 1 0.97
0 Poor 0 0
Total 103 100.00
Mean = 4.99 or 5 (Very Good)
Table 1.2 shows the performance of Grade 11 ABM students in the posttest.
Based on the table, 22 (21.35%) of the students belonged to the good level,which implies
that the students are aware of the importance of analyzation in journalizing transactions
mainly in their future journey towards Accounting 2 and their future career or profession.
Moreover, one (0.97%) of the students obtained the poor level.therefore, this student
needs more time to practice and improve his/her analytical skills in journalizing
transactions. The mean of the students’ scores in posttest is 4.99 or 5. Findings
strengthened the claim of Dr. Daniel Barth, G. C. (2011) which states that students learn
Another concern of the study is to determine the proficiency level of the Grade 11
ABM students towards journalizing transactions. Apparently, we made use of the results
in the posttest.
blocks of Grade 11 ABM, with an overall mean of 4.2. Of the three blocks, ABM block 1
and ABM 2 students obtained the highest mean score in the pre-test (M= 4.4), while the
overall mean of 5. Grade 11 ABM Block 3 students acquired the highest means score
(M=6) while Grade 11 ABM block 2 students had the lowest mean score (M=4.3)
Table 3: Students’ Level of Proficiency towards Journalizing Transactions
Ranges of Scores Levels Frequency %
18
8 Advanced 5 5
7-6 Proficient 35 34
5-4 Approaching 43 42
Proficiency
3-2 Developing 19 18
Proficiency
1-0 Beginning 1 1
towards journalizing transactions based on the result of the post-test administered by the
researchers. The total mean of the posttest’s scores (5) of Grade 11 ABM students is
interpreted as “approaching proficiency”, which implies that the students have average
proficiency level. This further implies that the students have typical skills in analyzing
and journalizing transactions. Out of 103 respondents, only 43 achieved the particular
level. Most of the students fall under “developing proficiency” (18%) with the third to the
least number (19) and one belong to the “beginning level” (1%). These students are
presumed to be still on the process of learning on the said field. Thus, the students have
Table 4.The Significance Difference between the Results of the Tests and the Proficiency
Hypothesis
Posttest 5 1.52..
Table 4 shows that p-value (0.0002) is lesser than the alpha value (0.05). It means
that the null hypothesis is rejected, thus the result is significant. This further implies that
there is a significant difference between the results of the tests and the proficiency level
This means that the results of the two tests given are essential in identifying the
This chapter presents the summary of the findings, conclusions drawn from the
result on the subsequent recommendations. This study was taken with the universal
Journalizing Transactions.
Summary of Findings
This study sought to determine the proficiency level of grade 11 ABM students
ready the students towards journalizing transactions. This study conducted a survey
design that was conducted and a quantitative approach was followed. The researcher gave
out questionnaires to 103 respondents specifically the grade 11 ABM students of Lycee
St. Jean Baptiste de La Salle. This study was conducted in La Salle University, Ozamiz
City. A researcher-made questionnaire was used in the data gathering. The findings of the
1. In the pre-test, 26.21% of the students are in the very good level and to the good
2. In the posttest, 21.35% of the students belonged to the good level while 0.97% got
4. There is a significance difference between the results of the tests and the
Conclusions
1. The pre-test result means that the Grade 11 ABM students are still in the process
of learning.
2. The posttest result shows that the students learn from the reinforcement
exposed to more analyzing and journalizing activity to further enhance their skills
4. The two tests given are essential in identifying the proficiency level of the Grade
Recommendations
In the lights of the findings and conclusion, several recommendations are offered to
1. For the Grade 11 students in La Salle University, if they have any confusion about
a certain topic or even in the journalizing transaction they should ask any
Grade 11 students also must realize the importance of knowing the journal entry
because it is the most basic concept of the whole accounting process or the cycle.22
2. For the teachers here in La Salle University, they should be the role model for the
students and should continuously update themselves with the new approaches
methods, strategies, and techniques in teaching the journal entry for the students
may be not bored and the topic can be more interesting as it seems. This can be
that can help each other gain knowledge. They should just not teach their
students about the concepts of journalizing but they should also incorporate a real
life task that can help the students be more active and understands well the
concept of journalizing.
3. For the School administrator, they also need to have a concrete plans to develop
and monitor the students proficiency towards journalizing throughout their stay
assistance for the faculty to be equipped for their relevant approaches, methods,
4. Lastly, for the other research enthusiasts they are encourage conducting a similar
study for the students must be monitored if they really do well in journalizing
transactions.
23
References
Lo, M. L. (2012). Variation Theory and the Improvement of Teaching and Learning. In
Mueller, S. (2017, March 31). The Iceberg Theory of Success. Retrieved from
www.planetofsuccess.com.
4 No. 3.
APPENDIX C
Raw Data
Pretest Posttest
Names
(out of 8) (out of 8) 25
1. Shahaneh B. Balatero 7 4
2. Kyla Clerigo 7 7
3. Rodolfo F. Lagura Jr. 7 6
6. Ramilyn M. Cagampang 6 4
7. Angelyn L. Sanchez 6 5
10. RuzaldCyrelRabames 5 3
11. Shania Marie Peñaranda 5 7
1. Marikris Garcia 6 3
2. Jan Carlo Abarquez 4 6
3. Rey Peras 4 4
4. Christene Jane Puut 6 3
5. Annly Ortega 6 4
6. Joseph Andre Du 6 5
7. CaterinePatcho 6 3
8. Ashe Apdohan 6 4
9. Almarie June Flores 5 4
10. James Clyde Sellana 5 3
11. Jul Andrea Embuscado 5 3
12. Angelyn Cabrera 5 6
13. Sarah Kathlene Alvarez 5 4
14. Wilmae Jane Lucing 5 6
15. AntonnetteBalucan 5 5
16. Ashley JudaBacayo 5 4
17. Joyce Irish Julagno 5 7
18. Trisha Joy Acebu 5 7
19. JoenardApao Jr. 5 4
20. Christian Gumapac 5 4
21. Monique LoreenCañacao 4 3
22. Abegail Mae Occeña 4 4
23. Mary CyskyMutia 4 3
24. Jonathan Jalem 4 3
25. Jayvee Bandiola 4 3
26. Billy Ian Libetario 3 5
27. JoevanieAndrin 3 6
28. Angel Kate Dasigan 2 6
29. Arcil Mae Sabay-Sabay 2 6
30. JinnaZabate 4 4
31. Rad Napoleon Chiong 1 6
32. Hervy Jean Paragoso 1 1
28
3. JesamCabatuan 6 6
4. Kayla Fajardo 5 4
5. RolanelSabandal 5 5
6. Christian Arombo 5 5
7. Lyle DaphnieAniban 5 6
9. Marianne De Vera 4 8
10. AlfrenchBoran 4 7
11. LJ Revil 4 5
14. NicaNgojo 4 7
15. RamhilMiselleAgapay 4 8
20. GlaizzaLadao 3 7
32. LorelieHonquilada 1 7
6.2
MEAN of GRADE 12 ABM-3 3.8
30
APPENDIX D
Curriculum Vitae
EDUCATIONAL ATTAINMENT
31
Reading, Singing, Dancing, Sleeping Eating
EDUCATIONAL ATTAINMENT
SKILLS OR HOBBIES
32
Singing, Dancing and Watching Movies
EDUCATIONAL ATTAINMENT
SKILLS OR HOBBIES
33
EDUCATIONAL ATTAINMENT
SKILLS OR HOBBIES
EDUCATIONAL ATTAINMENT
SKILLS OR HOBBIES
EDUCATIONAL ATTAINMENT
SKILLS OR HOBBIES