READING COMPREHNSION LEVEL AND ANALYSIS OF ACCOUNTING TRANSACTION

THROUGH JOURNALIZING OF ABM STUDENTS IN PEDRO E. CANDIDO MEMORIAL NA-

TIONAL HIGH SCHOOL S.Y. 2022-2023

__________________

A Research Proposal
Presented to
Research Technical Working Group
PEDRO E. CANDIDO MEMORIAL NATIONAL HIGH SCHOOL
_______________
In Partial Fulfillment
of the requirements in
Practical Research 2
_______________
by.
Princess G. Opriasa
Mary Grace A. Macawile
Anjannete Ablay
Iassy P. Ayon
Remalyn P. Ayon
Rechel N. Ayon
Liezel A. Camposano
Cyrine S. Ayon
Yves Phil Adrian S. Candido
Ariane V. Consultado
Aldrick C. Dotado
Jhon Gerald E. Mustacisa
Jessa Mea E. Ogaya
Reymart F. Respensor
Angelica C. Vista
Lira Pasquito
October 2022
 Chapter 1
INTRODUCTION
Background of the Study
Global assessment of education system is done every three years by the organization
for Economic Operation and Development (OECD). Accounting the PISA 2018 Insights and in-
terpretation reports, “Over ten million students represented by PISA in 2018 were not able to
complete even the most basic reading task and these were 15 years old living in the 79 high-
and middle-income countries that participated in the test. The findings showed that “Students
seems to read less for leisure and read fewer books of fiction, magazines or newspapers be-
cause they want to (as opposed to because they have to)”.

Philippines – Among 79 participating countries and economies, the Philippines scored

the lowest in reading and comprehension in the 2018 program for the International Students as-
sessment (PISA) according to the results released (San Juan, 2019). According to the PISA
20018 profile of the Philippines, socio-economic status accounts for 18% of the variance in
reading performance in the country, compared to the OECD average of 12%. The country has
the largest percentage of low performers in reading among socio-economically disadvantage
students. Prior to this assessment, the Philippines ranked in the low 70s in the 2018 Program
for International Student Assessment (PISA), placing 79th in reading, with an average of 340
against the 487 average.

DepEd failed in reading and comprehension, math and science exams. The poor perfor-
mance is across the board. The entire basic educational system is broken (Philippine Basic Ed-
ucation, 2019).

Comprehension refers to the ability to understand written words. It is different from the
ability to recognize words. Recognizing words on a page but not knowing what they mean does
not fulfil the purpose or goal of reading which is comprehension (Brandon, 2021). It is not the
ability to accurately read words on a page rather, understanding the meaning of the text is the
key part of reading and comprehension, and this can put serious on a child thought all class-
rooms subjects.

In Accountancy, the primary skill that students need for accounting analysis to compre-
hend Journal transactions. Therefore, the study of Business and Accountancy involves heavy
analysis and comprehension for general principles and concepts accepted in the said study
(Tsia, 2016) cited by (Disilio et.al,2018). Reading Comprehension on the other hand, involves
thinking about the words that were just read and deriving a meaning hence reading. Under-
standing accounting transactions and its supporting principles is Reading Comprehension
(Pritchard et.al.,2010) Thus, the Accounting transactions is extremely difficult without compre-
hension.

Analysis indicated that students were initially more successful in journalizing transac-
tions if they explicitly considered accounting equation effects. These immediate benefits as-
sisted students later when journalizing more complex transactions involving balance sheet and
income statements accounts improved initial instruction comprehend for less practice with more
complex material (Philips and Heiser, 2011).

The researchers have learned from literature review that there are students in Pedro E.
Candido Memorial National High School having a low level of reading comprehension. For this
reason, Grade 11 Students may have extreme difficulty when they encounter a high level of ac-
counting transaction that can lead to poor academic performance. Now, based on researcher’s
initial review of related literature it was found out that no study has conducted on the topic.

Hence, it is precisely in this context that the researchers aim to study the relationship to
student’s reading comprehension level to their analysis in accounting transactions through jour-
nalizing activities in Pedro E. Candido Memorial National High School.

The researchers argue that there is a need to study on the relationship of students read-
ing comprehension level because of knowing and understanding the difficulties of the respon-
dents will have, will put the researchers in the best position to offer explication to the problem.

Indeed, it is only when we identified their level of reading comprehension by giving them
accounting transactions activities to work with. And in the study of Grade 11 ABM students de-
termining their test activities is the very first step in addressing the proposed study.
Statement of the Problem

This study intends to ascertain whether there is a relationship between reading

and comprehension level and the analysis of accounting transaction indicate through Journaliz-
ing activity of ABM Students in PEDRO E. CANDIDO MEMORIAL NATIONAL HIGH SCHOOL
S.Y. 2022-2023.

Specially, this seek to answer the following question:

1. What are the scores of ABM Students in the reading and comprehension test?
2. What are the scores of students in the Journalizing activity?
3. What is the most frequent number of errors committed by the student both in the journal-
izing activity?
4. Is there a relationship between the reading and comprehension level to the respondents
journalizing activity?
5. What is the most suitable reading comprehension level that will enable student to ana-
lyze accounting transactions?
Hypothesis

For selling direction of the study on the following hypothesis will be tested. There
is no significant relationship between the reading and comprehension in the analysis of account-
ing transaction.
Scope and delimitation of the Study

The focus of the study is directed towards the reading comprehension and analysis of
accounting transactions through journalizing of ABM Students. The scope of the study is con-
fined to reading comprehension test results and journalizing activity scores of 30 randomly se-
lected students. The sample population is grade 11 ABM strand in Pedro E. Candido Memorial
National High School of S.Y. 2022-2023.

Each student will be given the same set of questionnaire and accounting transactions.
The conduction of the experiment is expected to last for three (3) hours, and examinations will
be conducted on the respective classrooms of their section.

The study is limited to a small number of participants. Through the researchers ensure
accuracy in the findings of the study, it cannot fully measure the analytical skills of the students
since monetary computations can be influenced by extraneous variables that could have had an
effect on internal validity included, but not limited to: willingness, participation, and state of mind
of the respondents while taking the examinations.
Terms and Definition

For a better understanding of this study, the following terms are defined in the context of
the research.

Academic Performance- Academic Performance is the measure of student achievement

across various subjects. Teachers and education officials typically measure achievement using
classroom performance, graduation and result from standardized tests. (Ballotpedia, 2014).

Accountancy, Business and Management Strand- it is an umbrella term for courses related
to accountancy and business management, under the newly implemented K-12 curriculum (OEd
Senior High School, 2021).

Analysis of Transaction- this is the measured based on the accuracy of student’s usage of ac-
counting titles and computation of monetary amounts in accordance to situations indicated in
the transactions (Course Hero, 2022).

Journalizing- this accounting activity is the state of the accounting cycle, preceded by the col-
lection and analysis the process of recording accounting transaction journal, accompanied by
monetary amounts in the debit and credit section of the journal sheet. It reckons events and
transactions done by the company (Solas and Otar, 1994) cited by (Chen, 2020).

Reading Comprehension Level- it refers to the degree by which a student comprehends a

written text. The level is directly proportionate to the ability of the reader to understand the text.
It will be measured by a specialized reading comprehension test (SA Sullivan, S Puntambekar –
Computer in Human Behavior, 2015) cited by (Cuesta College, 2022).
Significance of the Study

The result of the Study will contribute in further substantiation of the pioneering research
that has the same concern or the reading comprehension and analysis of accounting transac-
tions through of ABM Students in Pedro E. Candido Memorial National High School S.Y. 2022-
2023. The significance of the study has a great impact to the reading and comprehension and
analysis of accounting transaction through journalizing of ABM Students.

The researcher believes the vital results of the study could be highly notable and benefi-
cial to the following:

Students – the insights acquired from the results of this study will serve as mechanism to pro-
vide the needs of students and to learn in a child friendly, gender sensitive, safe, and motivating
environment.

Parents – the knowledge obtained from the results of this study will strengthen the responsibility
of parents towards their children in guiding their child on their reading and comprehension.

School – the knowledge acquired from the results of this study can serve a baseline data to de-
termine the reading and comprehension and analysis of accounting transaction through journal-
izing of ABM students.

Teacher – the knowledge derive from the results of this study will guide the instructors in plan-
ning the teaching approach in an affected classroom teaching, academic advising and counsel-
ing of student, participants in departmental committee work, continues development of the cur-
riculum through assessment, applied research or scholarly activity, and service such assisting in
recruitment of student and initiatives designed to help students succeed academically, as well
as other assigned duties.

Future Researchers – the knowledge achieved from results of this study can serve as basis for
other researchers who would plan to make any related study precisely on the reading compre-
hension analysis of accounting transactions through journalizing of ABM Students in Pedro E.
Candido Memorial National High School.
Conceptual Framework

The major concept of this study focuses on reading comprehension and accounting transaction
through journalizing of ABM Students in Pedro E. Candido Memorial National High School S.Y. 2022-
2023.

Figure 1. Show the significant relationship between the independent variable was the reading
comprehension of ABM students in terms of accounting transaction through journalizing, while the de -
pendent variable was the student’s academic performance in Pedro E. Candido memorial National High
School S.Y. 2022-2023. The independent variable will be hypothesizing to be associated with the depen -
dent variable of the study.
 INDEPENDENT VARIABLE DEPENDENT VARIABLE

Accountancy Business Management Stu-

Reading Comprehension of Accountancy dents performance in accounting trans-
Business Management Students action trough journalizing.
 Chapter 2

REVIEW OF RELATED LITERATURE

Level of Reading Comprehension

Global assessment of education system is done every three years by the organization
for Economic Operation and Development (OECD). The reading comprehension is understand-
ing using, evaluating, reflecting on an engaging with texts in order to achieve one’s goal, to de-
velop one’s knowledge and potential, and to participate society (PISA, 2018). This study aims to
help schools and policymakers shift from looking upward within the education system towards
looking outward to the next teacher, the next school, and the next country. PISA goes beyond
evaluating whether students can replicate what they have learnt in school because we live a so-
ciety where people are increasingly rewarded for what they can accomplish with what they know
rather than merely what they know.

According to the report, “Over ten million students represented by PISA in 2018 were not
able to complete even the most basic reading task-and these were 15-years-old living in the 79
high and middle-income countries that participated in the test”. Overall, while certain countries
have improved their ranking still the scores don’t show significant rise over years, despite heavy
investment in education systems in certain countries. The reading proponent on the test, in par-
ticular, show that there is an overall declining interest in reading, and that reading skills are not
improving on time.

Program international Student Assessment (PISA) 2018 findings revealed which coun-
tries scored better according to certain indicators. Despite the fact that spending per pupil in the
OECD has risen by 15 percent, average performance in reading, math and science remains es-
sentially the same as when the test started. Pick a country at a random and it is just likely to
have regressed as improved.

Assessment found the drop in the literacy rates that even in countries with high and mid-
dle incomes, reading abilities have not considerably increased in recent years. It was found that
the proportion of 15-year-olds who scored at the highest levels (Level 5 or level 6 on the PISA
reading test) rose only slightly since the last assessment from 7 percent to 9 percent in 2018.

Assessment also established the declining interest in reading. Findings showed that stu-
dents seem to read less for leisure and to read fewer books of fiction, magazines or newspapers
because they want to. They instead read more to fulfil practical needs, and they read more in
online formats, such as chats, online news or websites containing practical information. As the
report states, “All Students need to be able to read complex text, distinguish between credible
and untrustworthy sources of information, and between fact and fiction, and question or seek to
improve the accepted knowledge and practices of our times.

In comparison, Mullis et al., (2017) states that reading comprehension is a guide to read-
ing instruction around the world in PIRLS 2016. There were 61 participants in PIIRLS 2016, in-
cluding 50 countries and 11 benchmarking entities (e.g., regions of countries as well as addi-
tional grades or language groups from participating countries) that were assessed to provide
comparative data to information policy. For countries that have participated in previous assess-
ment, the PIRLS results provide an opportunity to evaluate progress in reading achievement.
This assessment is conducted by IEA – the International Associational for the Evaluation of Ed-
ucational Achievement an independent international cooperative of national research institutions
and government agencies.

PIRLS is designed to assess foundational reading skills that are prerequisites for suc-
cess. This study also asses four broad process of comprehension predominantly focus on a re-
trieve explicitly stated information, make straightforward inferences, interpret and evaluate criti-
cal content and textual elements. The general approach to developing the PIRLS achievements
items is similar from assessment cycle to assessment cycle, but each assessment cycle tends
to have some unique characteristics that influence instrument development. Students who were
familiar with using computers was voluntary basis in the participating countries.

In addition, National Research Coordinators from each participating country provide infor-
mation on the national and community contexts for learning through the Curriculum Question-
naire and their country’s entry in the PIRLS 2016 Encyclopedia. The assessment provided the
types of questionnaire such as Students, ePIRLS, Home, Teacher, School, Curriculum, and
Download Questionnaires. Average reading achievement for the retrieving and straightforward
inferencing and the interpreting, integrating, and evaluating reading comprehension processes
are presented for the countries that have comparable data from previous PIRLS assessment.

For variety of reasons, there are some countries where most children are developing funda-
mental reading skills. Therefore, IEA offers option for matching the PIRLS reading assessment
to the country’s educational development. PIRLS literacy places somewhat greater emphasis on
straightforward retrieval of information. The literacy passages contain questions place through-
 out the passages to enable students to answer questions as they proceed though the text,
rather than PIRLS approach of presenting the entire passages.

In summary all these depicting publications brought that relationships and interactions
among comprehension subcomponents to models of specific comprehension processes. Re-
viewing different frameworks and model that have significantly impacted reading comprehension
research, and instruction. Across many languages, research has shown that reading compre-
hension can be explained by individual differences in these two components, though the relative
relationship of the components changes over time.