Department of Education: Republic of The Philppines

Republic of the Philppines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS
TAAL SENIOR HIGH SCHOOL
G. Marella Street, Zone 2, Taal, Batangas
INTRODUCTION
THE PROBLEM AND ITS BACKGROUND
The redesigned K–12 curriculum is critical in directing students' careers by
providing a basic introduction to the necessary information required for their chosen
professional path. It allows ample time for conceptual and skill mastery,
entrepreneurship, and the development of lifelong learners. The professional path
chosen by the student will determine the content of the courses they will study in
Grades 11 and 12. The curriculum for the many specialties within the various strands
is carefully chosen and dispersed to ensure that Senior High School students get a
quality education.
Each student at SHS has the option of three academic courses, technical-
vocational livelihood, or sports and arts. Accountancy, Business and Management
(ABM), Humanities and Social Sciences (HUMSS), and Science, Technology,
Engineering, and Mathematics (STEM) comprise the Academic track (STEM). The
available topics are classified into three categories: core subjects, applied subjects,
and specialized subjects. Students undertake immersion to get relevant exposure
and experience in their chosen field, which may include earn-while-you-learn
opportunities.
The researchers intend to use Accountancy, Business, and Management
(ABM) students as their respondents, which will make the research more subjective
because it is correlated. The study's primary emphasis is on the difficulties
encountered by Grade 11 ABM students in their specialized subjects when they
moved to modular distance learning. The researchers assert that throughout the two
Address: G. Marella Street, Zone 2, Taal, Batangas
Telephone Number: (63 977-815-2407
E-mail Address: taalseniorhs@gmail.com
years of SHS, a variety of factors may impact students' conduct in terms of taking the
strand seriously and their perspective on the professional route they are pursuing.
As Williams (1967) hypothesized, the success of a student's learning is
contingent upon his or her environmental factors. Numerous school dropouts occur
concurrently with this problem. Several variables include his/her community's social
and interpersonal role. Additionally, the teacher-student connection is critical.
As ABM students, the researchers' objective is to get familiar with and uncover
a variety of varied issues that ABM students experience in order to provide answers
to the students to assist them in overcoming the many obstacles that an ABM
student must overcome.
STATEMENT OF THE PROBLEM
This study aimed to identify the difficulties faced by ABM students of Grade 11
in Taal Senior High School on their specialized subjects during the Modular Distance
Learning and to provide solution for these problems.
Specifically, it sought to answers to the following questions:
1. What are the difficulties faced by Grade 11 ABM students in dealing with their
subjects under Modular Distance Learning?
2. What strategies do the respondents employed to help them in their specialized
subject?
3. Based on the findings of the study, what strategies may be proposed?

SCOPE, LIMITATION AND DELIMITATION
The purpose of this research was to determine the challenges encountered by
Grade 11 ABM students in their specialized subject in preparation for Modular
Distance Learning at Taal Senior High School. Twenty-five (25) Grade 11 ABM
students from Taal Senior High School were chosen as respondents for this
research.
The researchers want to limit their study to the aforementioned stated goals,
and will perform all of their work within the constraints of their problems with modular
learning. Thus, the main objective is to elicit feedback from academic and research
groups on how to overcome the challenges associated with modular distance
learning for students in Grade 11 ABM.
LITERATURE REVIEW
The chapter includes conceptual literature, and research literature. The
following literature and studies are gathered from different sources including books,
sourcing theses, journals, and articles from the internet.
RELATED LITERATURE
The following conceptual literature is considered to be important to the current
research, since it contributed substance to the study's conceptualization.
Crawford et al. (2020) assert that the COVID-19 pandemic has had a
significant effect on the education sector. Schools have become the most vulnerable
in terms of safety and security. The health of school personnel, students, parents,
and other stakeholders is jeopardized.
Thus, UNESCO (2020) mandated that schools shut momentarily to prevent
the virus from spreading and to avoid infections. Additionally, according to Lawless
(2019), blended learning is a method of instruction that combines online learning, in
which instructors and students engage through a specialized platform, with offline
learning, in which students work at their own speed on different performance tasks.
Additionally, as compared to face-to-face courses, a study by (Dziuban and
Moskal 2011; Means et al. 2013) found that BL results in improved student
performance and satisfaction, as well as an increase in students' sense of
community. Those who have been successful with blended learning initiatives stress
the need of institutional support for course redesign and planning.
Zegarra (2019) asserted that find a good studying spot is important. You need
to be in an environment with little to no distractions—an environment that will aid in
keeping you focused on your assignments. Even study lighting is also important. If
you want to preserve your eyesight and maximize your time and energy, then choose
lighting that will not cause eye strain or fatigue so you can keep your study session
effective at any time of the day.
She also mentioned that avoiding social media is one of a great step to finish
school works. Emails used to be the necessary evil in order to keep life going, but
now people are communicating through social media platforms more than email or

even talking on the phone. As a result, it is pretty common to have a browser tab
open just for social media. The problem with this is the alerts. As much as you may
try to ignore it, you won’t be satisfied until you follow through with the alert, that will
most likely require a reply. So, it will end up being a conversation that could have
waited an hour.
Specialized Subjects in Accountancy, Business, and Management
It is essential to discuss the relevance of Fundamentals of Accountancy,
Business, and Management in order to assess the subject's importance within the
ABM strand. According to Marinaccio (2017), Fundamentals of Accountancy,
Business, and Management exposes students to fundamental accounting concepts,
accounting vocabulary, and accounting principles. This topic covers the debit and
credit rules that are required for accurate accounting. This is the basis upon which all
students' knowledge is developed.
Numerous existing worldwide and local studies emphasize the critical
importance of fundamental accounting in Senior High. The American Institute of
Certified Public Accountants desired to increase the number of high school
instructors qualified to teach advanced accounting courses across the nation. This is
because the high school and university accounting curricula are inextricably linked,
and high school accounting may aid students in their first-year university accounting
success.
Accounting education is often started during the senior year of high school.
Recognizing the impact of high school accounting on the development of accounting

students may help in the progress of accounting education programs (Marinaccio,
2017).
Difficulties in Accountancy, Business, and Management Specialized Subject
According to Lapitan, Leal, and Lucena (2017), certain Accountancy,
Business, and Management students are unfamiliar with the course's specialized
topics, particularly those who have just graduated from junior high. This presents a
challenge in terms of students' academic expectations and performance in their
specialized subjects. These topics need a high degree of expertise, which is
challenging for pupils who have a hazy grasp of even the fundamentals.
Each student has a unique degree of understanding about a particular lesson,
and in terms of cognitive demands, pupils have the greatest difficulties with the
strand's specialized topics. They struggle to grasp the teachings correctly since the
disciplines need a high level of patience, critical thinking, understanding, and
numerical analytical skills.
Challenges and Struggles of an ABM Student
The majority of the time, due of a lack of time to complete their assigned
tasks, a heavy workload at school, and arbitrary deadlines, kids are under a lot of
stress. Fear of making a mistake, according to some, is to blame. The majority of
them say they are constantly reminded of the significance of academics, but they
also believe they should take care of themselves.. they are constantly reminded. As
a consequence, they advise students to ignore their personal problems in order to
focus on their studies. You should not bring your problems from home or from your
personal life to school, regardless of how serious they are. Also, I advise you to deal
with any issues
you come into as quickly as feasible.
Most of them believe that doing an excessive amount of homework and living
up to everyone's high expectations as an ABM student must be done at the same
time. Because some people want us to be excellent at math and time management,
one of the most frequent errors made by ABM students is a lack of time
management, according to most of them. ABM is also underutilized due to a lack of
awareness. People say it includes dealing with one's problems head-on and
acknowledging and learning from ones errors, and this is what the majority of them
believe.
RELATED STUDIES
This part of this study provides a review of previous studies related to the
Difficulties faced by Grade 11 ABM Students in their Specialized Subjects towards
the Modular Distance Learning in Taal Senior High School
A research by Mahajan (2020) entitled "Blended, Distance, Electronic and
Virtual-Learning for the New Normal of Mathematics Education: A Senior High
School Student's Perception" aimed provide lessons to a senior high school class for
the next school year. A total of 342 senior high school students from the Systems
Technology Institute of Global City took part in the study's survey. The data was
gathered via a self-administered survey questionnaire delivered by e-mail online form

because of the rigorous procedures in place. According to the findings of the
research, participants' opinions on statistical skill varied considerably.
As a consequence, the findings indicate that respondents are able to
comprehend the effectiveness of modular learning, regardless of their lifestyle or
availability of educational resources. "This subject helped put their attention on the
prospect of studying via an existing modular curriculum design," according to the
report.
According to a research by Osei and Nkrumah (2010) titled "Perceptions of
Students Towards Use of Distant Learning: The Case in an Executive Masters
Business Program in Ghana," distance learning has become a widely accepted
method of delivering educational material in higher education institutions. The goal of
this study was to discover how graduate students at Kwame Nkrumah University of
Science and Technology feel about the university's modular learning approach. This
study gathered data from 691 Executive Masters of Business and Public
Administration students who completed a 20-question survey on their experiences.
Because it allows people to combine job and study, remote learning was found to be
the most popular method of instruction among the sample size, according to the
research's findings.
Students have a favorable opinion of modular remote learning. Participants
expressed satisfaction with the institute's remote learning programs and services, as
well as the learner support they received. There were also issues with deadlines and

inputs on assignments, as well as a lack of suitable research facilities to assist
students with their curriculum and the difficulty of studying resources and materials
that did not provide clear instructions. As a result, resolving these issues will
enhance students' modular distance learning experiences.
Studies have shown that modular remote learning is an effective way to
provide
educational material in colleges and universities based on relevant literature. These
students choose distance learning because of the freedom they have in terms of
time, location, resources, and job commitments after they complete their studies.
According to Espino et al (2017), the researchers found teachers, students'
perceptions of math, students' behavior/attitude toward arithmetic, and student
experiences in math class and passing math exams all contribute to students' anxiety
in mathematics.
A student's level of mathematics anxiety has a substantial impact on their
career choices after high school. Students who suffer from mathematics anxiety are
more likely to choose majors that have fewer mathematics requirements, which can
lead to them avoiding mathematics-related tasks, which can damage their self-
esteem. Math classes are unappealing to them, and they feel as though they aren't
good enough because of their mathematical anxiety.
According to the findings, students' course and career choices in the eleventh
grade were significantly influenced by their level of mathematics anxiety. As a result,

students who are afraid of arithmetic may lose out on important math opportunities.
Students, teachers, and parents all need to be aware of the dangers of math anxiety
in order to help children who have it. Teachers must include methods to assist pupils
build confidence and overcome nervousness into their lessons. To conclude,
instructors may be able to alleviate students' anxiety by using effective teaching
methods.
SYNTHESIS
The researchers had reviewed many studies and literature related to the
difficulties faced by Grade 11 ABM Students in their Specialized Subjects in Modular
Distance Learning. The findings for this review reveal lack of significance on the
particular topic of investigations for this study. Indeed, it is vivid that the previous
studies for the Grade 11 ABM students challenge their Specialized Subjects and
assess the needed solutions for the subjects for their cognition development in the
chosen strand. Especially the area of accounting that is lacking improvement in
education during COVID-19 and not given importance for Grade 11 ABM students.
Additionally, not enough studies for the modular distance learning for students that
affects their performances in the specialized subjects including the factors that they
had experienced during studying on their own. In the new normal which is hard to
cope with, the needed theoretical framework and studies to conduct that could
strengthen this research and further determine the new normal education in the
Philippines and know the various strategies for school to focus on the improvement
of the specialized subjects for Grade 11 ABM students. The researchers would
gather information from this literature and studies to effectively provide the methods
for the ABM students learning strategies for their specialized subjects. Researchers
will explore the gap of bridge of determining the excellent academic coping
mechanism for ABM students and pass their specialized subjects, they can also
attain good career choices. Further development and research findings for this area
and provides academic excellence.
METHODS
This chapter presents the research design, respondents of the study, data
gathering instrument, data gathering procedures and
statistical treatment of data.
RESEARCH DESIGN
The descriptive research technique was used in this study, with the objective
of identifying the existing variables in a particular scenario. This was accomplished
via the use of a self-created survey questionnaire.
The descriptive method of research can be defined as the deliberate process
of collecting, evaluating, classifying, and tabulating data about current
circumstances, behaviors, beliefs, procedures, patterns, and cause-effect
relationships, and then making adequate and precise interpretations of such data,
with or without the aid of statistical methods. (Calderon and Gonzales, 2011).
RESPONDENTS/SUBJECT OF THE STUDY

This study involved twenty-five (25) Grade 11 students of Taal Senior High
School. The respondents were randomly selected from all Grade 11 ABM students in
S.Y. 2021–2022.
DATA GATHERING INSTRUMENT
The data for this research were collected using a online survey questionnaire.
The survey was created using suitable questions modified from related research and
individual questions formed by the researchers. The researchers provided
questionnaires to the selected Grade 11 ABM students studying at Taal Senior High
School. The handling of the questionnaire was done virtually by the researchers and
facilitated the retrieval of responses.
After construction, validation and administration, the researchers
therefore put the scores that was used by the respondents to identify the
degree of their respective answers. In a survey research much like this study, Likert
Scale is the most used type of scale. A Likert scale was used by the researchers to
represent the corresponding verbal interpretation based on the respondent’s
assessment on the survey questionnaire. The researchers used the four-point scale
to determine the difficulties faced by grade 11 ABM students in their specialized
subjects towards modular distance learning.
Table 1
Four-Point Likert Scale for the Difficulties faced by Grade 11 ABM Students in
their Specialized Subjects towards the Modular Distance Learning in Taal
Senior High School
Options Scale Interpretations
4 3.40 - 4.00 Strongly Agree
3 2.50 – 3.49 Agree
2 1.50 – 2.49 Disagree
1 1.00 – 1.49 Strongly Disagree
DATA COLLECTION PROCEDURE
The researchers administered the research instruments to the respondents via
google form. They conferred and discussed the significance of the study and
accomplished the distribution of the instruments properly. In administering the
questionnaire, the researcher was using the time allotted for vacant to avoid
distractions of class discussions. The researchers chose twenty (20) respondents
from section A and B of grade 11 ABM students. The respondents’ responses were
given enough time to answer the questions. After data gathering, the researcher now
collected it for tallying the scores and to apply the statistical treatment to be used
with the study.
STATISTICAL TREATMENT OF DATA

The researchers applied statistical methods to come up with reliable findings
and conclusions to obtain an accurate result of the interpretation. The statistical
instruments were used by the researchers in the responses of the targeted
respondents are the following:
Frequency – This tool was used to facilitate the tallying and counting of
frequencies falling under each category. In addition, the same will be used to
measure the responses on the profile of ABM students who will serve as the
respondents of the study.
Ranking - It involves putting the values in numerical order and then assigning
new values to denote where in the ordered set they fall. The highest weighted mean
would be the first rank.
Weighted average (WM) – This answers the factors that affects the Grade 11
ABM students in dealing specialized subjects.
RESULTS AND DISCUSSION
This chapter presents the data gathered, the results of the statistical analysis
done and interpretation of findings. These are presented in table following the
specific research problem regarding the difficulties faced by the Grade 11 ABM
students in their specialized subjects in modular distance learning.
Table 2

Difficulties of the Respondents in their Specialized Subjects in Modular

Distance Learning
WM VI R
1. I’m not confident in my ability to organize my
2.56 A 6
time and resources.
2. I'm having a hard time understanding the
3 A 3
modules regarding these specialized subject.
3. I find it difficult to adapt to the online/modular
2.96 A 4
learning environment.
4. I find it difficult to manage my time with online
2.88 A 5
learning.
5. The lessons are sometimes confusing and
3.2 A 1
complicated.
6. I cannot afford to buy a scientific calculator. 2.36 DA 10
7. My personal habits at home have an impact on
3.04 A 2
my academic achievement.
8. I get bored easily when I answer and study my
2.52 A 7.5
modules.
9. I am not a tech-savvy or has access to high
bandwidth or the strong internet connection that
online courses require. 2.4 DA 9
10. I do not know how to operate basic programs 2.52 A 7.5
such as Microsoft Word and PowerPoint or
cannot fix basic computer problems.
COMPOSITE MEAN 2.74 A
Legends: WM = Weighted Mean; VI = Verbal Interpretation;
R = Rank; SA = Strong Agree Very;
A = Agree; SD = Strongly Disagree;
D = Disagree
Table 2 presents the assessment of the difficulties of the Grade 11 ABM
students in their specialized subjects in modular distance learning. The responses
were tabulated to determined which aspect does the respondents are experiencing
difficulties in the new normal learning system that are being established due to the
COVID-19 pandemic.
Moreover, the data revealed that respondents are agree that the lessons are
sometimes confusing and complicated, who got the highest rank with the weighted
mean of 3.2. This can be attributed to the belief that the majority of the respondents
considered this as the most difficulties they experienced. It is clearly seen that as an
ABM student, lessons in online learning is very complicated and confusing so, there
is a must that you need a very wide range access of the different links that will
support your learnings. This was supported by the manuscript of Lapitan, Leal, and
Lucena (2017), cited that each student has a unique degree of understanding about
a particular lesson, and in terms of cognitive demands, pupils have the greatest
difficulties with the strand's specialized topics. They struggle to grasp the teachings
correctly since the disciplines need a high level of patience, critical thinking,
understanding, and numerical analytical skills. So, since modular distance learning is
just reading and learning by own self, students are struggling to understand what
they are reading because they are lack in guidance of the teachers physically.
Meanwhile, the statement “I cannot afford to buy a scientific calculator”, got
the lowest rank and can be verbally interpreted as disagree. This garnered a
weighted mean of 2.36. This can be said that even in a modular learning system, the
respondents are still able to buy a scientific calculator that is very essential in their
specialized subjects. As being mentioned by Marinaccio (2017), Accountancy,
Business and Management strand has these two subjects which are Business and
General Mathematics which happen to demand to do droves of calculations.
Scientific calculator can be used in various aspects and situations because of its

different functions that cannot be seen in a basic calculator, leading to a point that it
is undeniably a necessary piece for every ABM learner.
Generally, the obtained composite mean, in the difficulties of the respondents
in their specialized subjects in modular distance learning is 2.74. It revealed that the
respondents agreed in the indicates that with the modular distance learning, there is
a difficulties as they take an Accountancy, and Business Management strand. Since
most of our schools are now practicing this kind of system in education, there is a
must and need to assessed the difficulties that the students are facing brought by
this changes.
Table 3
Strategies of the Respondents in their Specialized Subjects in Modular

Distance Learning
WM VI R
1. I asked help on some of my teachers regarding
2.96 A 9
on what I am going to do with the activities.
2. I watched YouTube videos to further understand
3.36 A 2.5
the topic.
3. I wrote down notes and highlighted the important
3.12 A 8
words for them to remember.
4. I rely on practice exercises to improve their skills
3.16 A 7
and understanding.
5. I relax myself when I don’t understand the lesson
3.36 A 2.5
and what to do with the activities.
6. I am looking for a place where I will be
3.76 SA 1
comfortable to study and answer my modules.
7. I resist using social media so that I can finish my
2.84 A 10
studies/school works on time.
8. I am setting a routine to keep me focused and
3.24 A 6
stick with it.
9. I treat my online class the same way I would a 2.92 A 5
physical one. 3.28 A 4
10. Rewarding myself when I finished my school
works without using any social media by watching

a movie, buying foods that I craved for, etc.
COMPOSITE MEAN 3.2 A
Legends: WM = Weighted Mean; VI = Verbal Interpretation;
R = Rank; SA = Strong Agree Very;
A = Agree; SD = Strongly Disagree;
D = Disagree
Table 3 presents the strategies of the G-11 ABM students in their specialized
subjects in modular distance learning. The responses were tallied to determined the
strategies that the students may adopt to comply in the demand of modular distance
learning system that are being practiced nowadays.
The data revealed that the respondents are strongly agree on that statement
that “I am looking for a place where I will be comfortable to study and answer my
modules”, garnered with the weighted mean of 3.76 that falls to the highest rank.
This can be said that the strategies of most of the respondents in the difficulties they
are experiencing is to find a perfect place and environment where they can think
properly and relax their mind at the same time. Finding a decent studying area,
according to Zegarra (2019), is very essential. You need to be in an environment with
little to no distractions—an environment that will aid in keeping you focused on your
assignments. Even study lighting is also important. If you want to preserve your
eyesight and maximize your time and energy, then choose lighting that will not cause
eye strain or fatigue so you can keep your study session effective at any time of the

day. So, when you are in your study zone, it is also important to establish guidelines.
Let those who live with you know that closing your door signifies you don't want to be
disturbed. Responding to phone calls or texts will disrupt your concentration and
cause you to lose focus.
On the other hand, the statement “I resist using social media so that I can
finish my studies/school works on time”, got the lowest rank. This garnered a
weighted mean of 2.84 and can be verbally interpreted as agree. This means that the
respondents are able and willing to not use all those social media platforms while
answering their modules. With that, they will finish it on time. As being cited by
Zegarra (2019), avoiding social media is one of a great step to finish school works.
The issue here is with the alerts. You won't be content until you respond on the alert
—an alert that will almost certainly necessitate a response—no matter how hard you
attempt to ignore it.
In general, the strategies of the respondents to those difficulties they
experienced in their specialized subjects in modular distance learning is effective,
which obtained a weighted mean of 3.2 and verbally interpreted as agree. With that,
it is clearly gleaned that those strategies is agreeable to the respondents because
they seen it beneficially to them in coping and surpassing those difficulties they
experienced while learning despite that they are in the modular distance learning.
CONCLUSSION AND RECOMMENDATION

BIBLIOGRAPHY
Dziuban, C., Graham, C. R., Moskal, P. D., Norberg, A., & Sicilia, N. (2018). Blended
learning: the new normal and emerging technologies. International journal of
educational technology in Higher education, 15(1), 1-16.
Lapitan, S. Leal, M. J, & Lucena, A.(2017). Challenges Encountered by the ABM
students in Udaneta City National High School. Retrieved from
https://www.academia.edu/35873782/CHALLENGES_ENCOUNTERED_BY_THE_ABM_STUDE
NTS_IN_URDANETA_CITY_NATIONAL_HIGH_SCHOOL_Senior_High_School_Program_Urdane
ta_City_National_High_School
Mahajan, MV. & Kalpana, R. (2018). A Study of Students’ Perception About E
Learning. Indian Journal of Clinical Anatomy and Physiology, Nadu, India.
Retrieved from: https://www.ijcap.org/journal-article-file/7800
Marinaccio, G. T. (2017). "The Effect of High School Accounting on the Selection of
College Major, Performance, Satisfaction, and Retention" Honors Theses and
Capstones. 353. Retrieved from: https://scholars.unh.edu/honors/353
Osei, CK. & Nkrumah, K. (2010). Perceptions of Students Towards Use of Distance

Learning: The Case in an Executive Masters Business Program in Ghana.
Online Journal of Distance Learning Administration, University of Science and
Technology of West Georgia. Vol 13(2). Pp 22-24.
Reyes, K. (November 9, 2018). Challenges and Struggles of an ABM student.
Retrieved from: https://autobiography.home.blog/2018/11/09/what-are-the-common-
problems-of-abm-students/
Umali, Et Al., (October 2, 2017). Mathematics Anxiety And Its Impact On The Course
And Career Choice Of Grade 11 Students. Retrieved from:
http://www.ijepc.com/PDF/IJEPC-2017-05-09-08.pdf
Zegarra, M. (2019). 11 Techniques to Improve Your Study Habits. Retrieved from
https://www.fnu.edu/7-techniques-improve-study-habits/


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THE PROBLEM AND ITS BACKGROUND

The redesigned K–12 curriculum is critical in directing students' careers by

entrepreneurship, and the development of lifelong learners. The professional path

vocational livelihood, or sports and arts. Accountancy, Business and Management

(ABM), Humanities and Social Sciences (HUMSS), and Science, Technology,

and specialized subjects. Students undertake immersion to get relevant exposure

and experience in their chosen field, which may include earn-while-you-learn

The researchers intend to use Accountancy, Business, and Management

because it is correlated. The study's primary emphasis is on the difficulties

encountered by Grade 11 ABM students in their specialized subjects when they

As Williams (1967) hypothesized, the success of a student's learning is

and interpersonal role. Additionally, the teacher-student connection is critical.

student must overcome.

STATEMENT OF THE PROBLEM

Learning and to provide solution for these problems.

Specifically, it sought to answers to the following questions:

subjects under Modular Distance Learning?

2. What strategies do the respondents employed to help them in their specialized

3. Based on the findings of the study, what strategies may be proposed?

Address: G. Marella Street, Zone 2, Taal, Batangas

SCOPE, LIMITATION AND DELIMITATION

The purpose of this research was to determine the challenges encountered by

Grade 11 ABM students in their specialized subject in preparation for Modular

groups on how to overcome the challenges associated with modular distance

learning for students in Grade 11 ABM.

The chapter includes conceptual literature, and research literature. The

sourcing theses, journals, and articles from the internet.

The following conceptual literature is considered to be important to the current

research, since it contributed substance to the study's conceptualization.

and other stakeholders is jeopardized.

Thus, UNESCO (2020) mandated that schools shut momentarily to prevent

(2019), blended learning is a method of instruction that combines online learning, in

Additionally, as compared to face-to-face courses, a study by (Dziuban and

performance and satisfaction, as well as an increase in students' sense of

the need of institutional support for course redesign and planning.

to be in an environment with little to no distractions—an environment that will aid in

effective at any time of the day.

Address: G. Marella Street, Zone 2, Taal, Batangas

Specialized Subjects in Accountancy, Business, and Management

It is essential to discuss the relevance of Fundamentals of Accountancy,

ABM strand. According to Marinaccio (2017), Fundamentals of Accountancy,

Business, and Management exposes students to fundamental accounting concepts,

students' knowledge is developed.

Numerous existing worldwide and local studies emphasize the critical

importance of fundamental accounting in Senior High. The American Institute of

Certified Public Accountants desired to increase the number of high school

Recognizing the impact of high school accounting on the development of accounting

Address: G. Marella Street, Zone 2, Taal, Batangas

students may help in the progress of accounting education programs (Marinaccio,

Difficulties in Accountancy, Business, and Management Specialized Subject

According to Lapitan, Leal, and Lucena (2017), certain Accountancy,

challenge in terms of students' academic expectations and performance in their

specialized subjects. These topics need a high degree of expertise, which is

Each student has a unique degree of understanding about a particular lesson,

disciplines need a high level of patience, critical thinking, understanding, and

numerical analytical skills.

Challenges and Struggles of an ABM Student

stress. Fear of making a mistake, according to some, is to blame. The majority of

a consequence, they advise students to ignore their personal problems in order to

with any issues

you come into as quickly as feasible.