TABLE OF CONTENTS

Page

COVER PAGE i
TITLE PAGE ii
APPROVAL SHEET iii
CERTIFICATION OF THE SECRETARY iv
CERTIFICATION OF THE SECRETARY VERTIFICATION OF THE EDITOR v
AUTHORIZATION PAGE vi
ACKNOWLEDGEMENT vii
DEDICATION viii
ABSTRACT ix
TABLE OF CONTENTS x
LIST OF FIGURES xi
LIS OF TABLES xii

CHAPTER 1 THE PROBLEM

Introduction 1
Statement of the Problem 3
Hypotheses 4
Scope and Delimitation 4
Significance of the Study 5
Definition of Terms 6
Notes 9
CHAPTER 2 REVIEW OF RELATED LITERATURE AND STUDIES
Related Literature 11
Related Studies 14
Synthesis of the State-of-the-art 22
 Gap Bridged by the Study 24
Theoretical Framework 25
Conceptual Framework 29
Notes 32
CHAPTER 3 RESEARCH DESIGN AND METHODOLOGY
Research Design 35
Sources of Data 36
Respondents of the Study 36
Research Instruments 36
Data Gathering Procedure 37
Statistical Treatment of Data 38
Notes 41
CHAPTER 4 ACCOUNTING PRACTICES AND THEIR CORRELATION TO
THE FINANCIALPERFORMANCE OF GROCERY STORES IN DAET,
CAMARINES NORTE
Profile of the Respondents 42
Accounting Practices of Grocery Stores in Daet, Camarines Norte 44
Financial Performance of Grocery Stores in Daet, Camarines Norte 49
Test of Significance Between Accounting Practices of Grocery Stores Based
on Their Capitalization 54
Accounting Practices Implemented by Grocery Stores in Daet, Camarines
Norte and their Financial Performances 56
Devised Business Development Plan 57
for Implementing Accounting Practices 57
to Further Enhance the Financial Performance of Grocery Stores 57
Notes 60
Chapter 5 SUMMARY, FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS
Summary 62
Findings 63
Conclusions 64
Recommendations 66
BIBLIOGRAPHY 67
APPENDICES 74
Appendix A Request Letter to DTI 75
Appendix B Survey Questionaire 76
Appendix C 80
Cronbach Alpha Reliability Test Result 80
Appendix D 82
SPSS Result of One-way Analysis of Variance 82
Appendix E 83
SPSS Result of Pearson Product-Moment Correlation Coefficient for Significant
Relationship Between Accounting Practices and Financial Performance of
Grocery Stores in Daet, Camarines Norte 83
Appendix F 84
Documentation during Data Gathering 84
 LIST OF FIGURES

Figure Number Title

Page

1
Theoretical Paradigm 28

2 Conceptual Paradigm 31

3 Business Development Plan 59

TABLE OF CONTENTS

Table Number Title

Page

1 Frequency Count and Percentage 43

of Grocery Stores

2.1 Accounting Practices

44
of Grocery Stores: Cash Management

2.2 Accounting Practices 46

of Grocery Stores: Inventory Management

2.3 Accounting Practices 48

of Grocery Stores: Accounts Payable Management

3.1 Financial Performance 50

of Grocery Stores: Liquidity

3.2 Financial Performance 51

of Grocery Stores: Profitability

3.3 Financial Performance 53

of Grocery Stores: Solvency

4 Analysis of Variance Table 54

of Significant Differences Between
Accounting Practices of Grocery Stores
based on their Capitalization

5 Correlation of the Accounting Practices 56

Implemented by the Grocery Stores