Chapter I

Introduction and Its Background

Introduction

In present day, K-12 curriculum or Enhanced Basic Education has been implemented by

the government under republic Act No. 10533 that gives an additional 2 years in High School

know as Senior High School. K-12 helps the student to be ready for college. Government gives

20,000 pesos of voucher that helps the students in financial needs for their education.

Under K-12 curriculum are the following strands, under academic track: ABM

(Accountancy Business and Management), STEM Science Technology, Engineering and

Mathematics), HUMSS (Humanities and Social Science). Under Technical-Vocational, ICT

(Information Communication Technology), IAA (Industrial Arts and Automotive), IAE

(Industrial Arts and Electrical), and HE (Home Economics). The ABM Curriculum will allow

you to get a deeper appreciation of the fantastic world of accounting and business management

without the hassle of going to Algebra, Geometry, Trigonometry and others specialized

mathematical subjects that you wont need. Subjects in the ABM will give you the tools you will

need on your journey to success in the corporate world. Expect that you will be studying

financial and management accounting alongside the legal, business, and organizational context

that you will be encountering enterprise. In taking this strand, you will be able to analyze assets,

interpret profitability, understand financial positions, and prepare audit accounts

The Accountancy Business and Management (ABM) strand would focus on the basic

concepts of financial management, business management, corporate corporations, and all things

that are accounted for. ABM can also lead you to careers on management and accounting which

could be sales manager, human resources, marketing director, projector officer, bookkeeper,
accounting clerk, internal auditor, and lot more. In ABM, there are specialized subjects and one

of them is Fundamentals of ABM which mostly deals in mathematics. The course introduce

analysis of financial statement of a service business and merchandising business using horizontal

and vertical analyses and financial ratios. Knowledge and skills on the analysis of financial

statements will aid the future entrepreneurs in making sound economic decisions. The objective

of this research is to overcome the problems encountered by the grade 12 ABM students in

Fundamentals of Accountancy Business and Managementand help them to improve their

academic performances in Fundamentals of Accountancy Business and Management.

Background of the Study

This interview will be conducted at CSTC COLLEGE OF SCIENCES TECHNOLOGY

AND COMMUNICATIONS Ins. Lucena Campus.

Statement of the Problem

This study aimed to determine the problems encountered by the selected ABM students

in Fundamental of Accountancy Business and Management. Specifically, it seeks to answer the

following question:

1. What are the problems encountered by the ABM students in Fundamental of

Accountancy Business and Management?

2. How did the problems affect the academic performance of the ABM students?

3. Why did students encounter problems in dealing with Fundamental of Accountancy

Business and Management?

4. What are the ways that students usually do to overcome the problems being encountered?

5. What is the most effective way in dealing with the problems being encountered in

Fundamental of Accountancy Business and Management?

 Conceptual Framework
Input Process Output

1. What are the problems

encountered by the ABM  The researchers
students in fundamental of made a guide
Accountancy Business and questionnaire that is
Management? used in the interview.
 The validator
2. How did the problems affect validated the guide
the academic performance of questionnaire.
the ABM students?  The researchers
conduct an interview
3. Why did students encounter in a total of five (5)
problems in dealing with respondents.
fundamental of Accountancy  The researchers
Business and Management? interpreted the
answers of the
4. What are the ways that respondents
students usually do to
overcome the problems being
encountered?

5. What is the most effective

way in dealing with the
problemsbeing encountered in
fundamental ofAccountancy
Business and Management?

Figure 1. Input Process Output of Problems Encountered by the Grade 12 Accountancy

Business and Management Students in Fundamentals of Accountancy Business and

Management

The input is the statement of the problem, the process did by the researchers is making a

guide questionnaire, then validated by the validator, then the researchers conducted an interview

in a total of five (5) respondents then the data collected is interpreted by the researchers. The

researchers give recommendations as their output.

Scope and Delimitation

The coverage of this research is about the problems encountered of selected Grade 12

Accountancy Business and Management students. The respondents of our research has a total of

five (5) selected grade 12 ABM students. The survey will be held at the Lucena City.

Significance of the Study

This study aimed to determine the challenges encountered by the selected grade 12

students in Lucena City.

Specifically, this study will benefits the following:

To the Students. This study will benefit the students because they will know how to deal with

the problems being encountered in Fundamental of Accountancy Business and Management.

To the Future Researchers. This study will benefit the future researchers because they can gain

some information for their research.

Definition of Terms

ABM- refers to the accountancy, business, and management academic programs that concentrate

on the foundational concepts in corporate operations, financial management, business

management, as well as each and every factor that revolves around those central fields.

Fundamental- serving as a basis supporting existence or determining essential structure or

function: BASIC
 Chapter II

Review and Related Literature

In this chapter, the researchers provided frame of references and direction that served as a

support on this is study. It was important to set the context of the literature review work by first

providing an explanation of its specific purpose for this particular case study; comments on the

previous treatment of the broad topic of knowledge sharing, and the role of intranets in such

activity; and an indication of scope of the work presented in this chapter.

Cited by Patriz Biliran (2018), The ABM strand readies students for te corporate world.

They have subjects like Business Math, Applied Economics, and Organization and Management.

Students under this strand are expected to have numerical, leadership, interpersonal, and

communication skills. These skills will help them become entrepreneurs or individuals who run

or manage a company. They will also need to know how to interpret financial statements and

solve for profitability. One of the many challenges in ABM is the decision-making that students

have to face. In order to become a successful entrepreneur one must know how to make

intelligent decisions.

Accountancy Business and Management strand is all about analyzation and interpretation

skills. This strand can improve those skill and help them to become a successful business

man/woman or an accountant.

Filin Sorilo(2018) stated that “As an ABM student, I experience to sleep late night

because I have many things to do, to be independent because I know there are times that I will

only be the one that can help me, to have an advance study to pass my subjects, to have a

headache because I can’t solve some mathematical problems and to be stress because of many

activities I need to do. But one thing I can assure you, those suffering can make you a better
person. You will grow. Your learning will expand. Your knowledge will enhance. You would be

the best version of yourself. In a moment, you will realize that you can do thing that you think

you can’t do. I am enjoying my subjects even though it sucks me. It is like I am a nail hitting by

a hammer, but I know there is a successful outcome if I have a wisdom and perseverance.

"Math is like a problem in our life, think it! Before you solve it!"

Good day!

√ The Accountancy, Business, and Management (ABM) Strand is the Academic Track of Senior

High School (SHS). It is an integrated or combined program in accounting and business

administration/management that prepares individuals to function as accountants and business

managers.

Well, as an ABM Student, I can say that I felt mixed feelings such as being happy,

excited, serious, nervous, afraid, hopeless and I am also came to the point that I already lost my

self-confidence. Being an ABM student helps you to create memorable experiences that you can

capture anytime.

What are those memorable experiences I encountered while I am taking this kind of

field?

√ taking an ABM Strand is not easy. You must do different activities you are not familiar and

you do not know already and you must know how to face and stand on the front of your

classmates and you must learn how to confidently speak on front of your four-sided classroom.

But despite of all hardships and difficulties, those activities is very helpful and also beneficial in

a reason that those activities can really improve your skills. You may learned how to socialize

effectively, how to know your purpose as an ABM Student, and you may also know all of your

own weaknesses and how to overcome it. In ABM, you may learn a lot of things.
Someone told me that do not be afraid for taking this kind of strand. And asked me if I still feel

nervous to take the Mathematics major? Well, come, take, and study ABM.

⭐ With ABM, you will be Mathematics friendly

⭐ With ABM, you are free to express everything

⭐ With ABM, you will meet more friends

⭐ With ABM, you can explore Mathematics

⭐ With ABM, you may learn how to manage a business

⭐ With ABM, you may improve your business-minded ability

⭐ With ABM, you may know how to be a successful accountant

⭐ With ABM, you may know how to effectively manage your own management

⭐ With ABM, your efforts is not worthless

⭐ With ABM, you will not just be better, but you will be the best

Love Math even if it is difficult to understand different concepts, even if it is boring and hard to

learn and even if there is so many formulas and equations to remember.”

Accountancy Business and Management is where you can experience struggling in

problem solving and analyzing problems, but if you got the answer, you’re like the happiest

person in the world. You will feel pleasure and feel so amazing.

According to Yenn Antonio (2018), The ABM strand generally has three main

specifications: Accounting, Business, and Management. First and foremost, taking the ABM

Strand track will allow you many opportunities to start and run your own business. You will be

trained in practicing proper time management and develop many other skills such as
Communication Skills, Finance Skills, Collaboration Skills, Analytical Skills, and Time

Management that are going to be applicable for almost any career path that you choose to pursue.

Accountancy Business and Management strand focuses on improving your skills that you

need in your future job. This strand can help you to reach your your goals in entering the

corporate world.

John Michael Talania (2019) stated that, “Me as an ABM student, I already faced

different struggles, The time when you analyze the transactions of a journal (in Accountancy), It

is very confuse for me to understand this, because I didn’t know what should I put on the entries,

If you missed the lesson of this you didn’t understand the rest of the lesson.

It is really confusing to analyze and what entries to put in journal entry especially if you

missed a lesson.
 Chapter III

Research Methodology

This chapter presented the methods and procedures that the researchers used to have

relevant findings for their study. Especially, it included research design, research locale,

respondents of the study, data gathering procedure and research instrument used.

Research Design

Descriptive method of design was used in this study which involves gathering of data

through interview. The responses from the respondents were used to assess the problems

encountered by the Grade 12 ABM students in Fundamentals of Accountancy Business and

Management.

Research Locale

Figure 2.Map of CSTC COLLEGE OF SCIENCES TECHNOLOGY AND

COMMUNICATIONS Inc. Lucena Campus.

This study will be conducted at CSTC COLLEGE OF SCIENCES TECHNOLOGY

AND COMMUNICATIONS Ins. Lucena Campus.

 “Believing in anything is the first step in making things possible”. –Dr. Nelson D.

Mendoza, president of CSTC Inc. He established a school to provide the needs of the students

who want to be successful in life.

CSTC started on January 1991 and the first branch was established at Sta. Rosa, Laguna.

The first years became harder but their victory was high. Two years later, there was another

branch in Atimonan, Quezon. This plan is to take hundreds of middle-class students and their

goal is to help those with difficulty in higher tuition costs for college. Although the tuition rate is

low, the quality of education in the school is high, The CSTC resulted because of the high

quality of its technical institution in Quezon, and later in the entire region of CALABARZON.

In 1996 they began to think of opening a new branch in the city of Sariaya. In the

following year, the number of students increased and there were three different courses. As a

result, they reaped recognition and support from the vast majority.

At year 2018, College of Sciences Technology and Communications Inc. President Dr.

Nelson Mendoza bought Colombus College that lead by Mr. BwinNomerita. It also started to

renovate the colombus marine college. 2018, CSTC opened for the senior High School students.

This school started with 275 students, 12 teaching teachers and 9 non-teachjing teachers.

Respondents of the Study

The Grade 12 ABM students are the respondents of this research with a total of five

(5)respondents.

The Purposive Sampling Technique will be use in this research where the researchers

conducted the data gathering at CSTC College of Sciences Technology and Communications

Inc.
Research Instrument

The instrument used in this research is the guide questionnaires that will be use by the

researchers for their interview.

The questions is answered by the sample size of five (5)Grade 12 ABM students of

CSTC College of Sciences Technology and Communications Inc. When the researchers is done

in conducting the interview, the researchers interpreted the answers of the respondents.

Data Gathering Procedure

The original title proposed by the researchers was checked, revised and rechecked by the

researcher’s adviser. The guide questionnaire aims to know the problems encountered by the

grade 12 ABM students in fundamentals of ABM and then it is validated by the Expert

Validator. The researchers revised the guide questionnaire then the researchers presented the

letter of request to the school principal of CSTC College of Sciences Technology and

Communications Inc. to conduct the study.

The data gathering procedure is conducted at CSTC College of Sciences Technology and

Communications Inc. and also they presented the letter for the respondents then started

conducting the interview. The data gathered will be kept in the highest level of confidentiality.

Data Analysis Plan

The researchers used thematic analysis to closely examine the data which helps in

identifying themes- topics, ideas and patterns of meaning that come up repeatedly. It is a flexible

method that can be used in analyzing qualitative data.

 Chapter IV

Analysis and Interpretation of Data Gathered

This chapter presents the data gathered and transcribed into narrative descriptions which

are analyzed explication and interpretation. Thematic analysis is use to identify common themes

topics, ideas and patterns of meaning that come up repeatedly.

Questions Respondent Respondent Respondent Respondent Respondent Themes

1 2 3 4 5
1.What are the Balancing Adjusting Analyzing Journal Low The varied
problems you Entry analyzation topics in
encountered skill fundamenta
in ls of
fundamental Accountan
of cy Business
Accountancy and
Business and Manageme
Management? nt
2. How did Getting I have Getting Getting Getting Problems
those lower wrong lower grades lower lower affect by
problems grades answer so I grades. grades. getting
affect your because of got lower lower
academic balancing grades. grades.
performance? the
problems.
3.Why did The lesson I think the I am not It is either I didn’t The subject
you is hard to topic is expert in the teacher listen in is difficult
encountered understand. actually Fundamental is teaching discussion and the
problems in hard and of fast or the and students are
dealing with the teacher Accountancy students sleeping at not focus.
fundamental teach fast. Business and are slow the back,
Accountancy Management. learner. sometimes
Business and I didn’t
Management? understand
the lesson
well.
4. What are Understand Study Taking Advance I will listen Study
the ways that the lesson harder until remedial. studies and carefully harder.
you usually and I reading. and don’t
did to analyze the understand sleep in
overcome the problems. the lesson. class hour.
problems?
5. What do Study hard Don’t give Study and Listen Just study Focus and
you think is and listen up, only read again if carefully to hard and study
the most to the study hard necessary to the listen harder.
effective way teacher is the get better discussion. carefully in
in dealing carefully. solution to next time. order to
with the understand understand
problem you and to get the lesson
encountered better next and pass
in time. the subject.
fundamental
of
Accountancy
Business and
Management?
Fig. 1-Transcribed Text

This figure shows the interpretation of data using thematic analysis where in the

researchers coded first the highlighted words that come explicitly from their answers during

interview. It is categorized in identified themes:

The varied topics in fundamentals of Accountancy Business and Management

Are the problems that grade 12 ABM students encountered in the subject of

Fundamentals of Accountancy Business and Management. The researcher observe that the first

respondent encountered the difficulties in balancing of the given accounts of the instructor. The

second respondent encountered the difficulties in adjusting trial balance. The third respondents

encountered the difficulties in analyzing the problems. The fourth respondents having the

problem in journal entry in analyzing the given problems. The fifth respondents said that having

a low analyzing skills is the problem of this subject.

According to Yenn Antonio (2018), The ABM strand generally has three main

specifications: Accounting, Business, and Management. First and foremost, taking the ABM

Strand track will allow you many opportunities to start and run your own business. You will be

trained in practicing proper time management and develop many other skills such as
Communication Skills, Finance Skills, Collaboration Skills, Analytical Skills, and Time

Management that are going to be applicable for almost any career path that you choose to pursue.

Not only journal entry, balancing and adjusting that ABM students need to improve but

also the skills that Yenn Antonio stated above. In improving those skills, ABM students should

have patience, long temper and

Getting lower grades

All of the respondents answered in question number two is getting lower grades because

of the problems encountered in fundamentals of ABM.

The subject is difficult and the students are not focused

As the name of the subject implies “Fundamentals” means Basic yet it is difficult for the

ABM students to learn. John Michael Talania (2019) stated that, “Me as an ABM student, I

already faced different struggles, The time when you analyze the transactions of a journal (in

Accountancy), It is very confuse for me to understand this, because I didn’t know what should I

put on the entries, If you missed the lesson of this you didn’t understand the rest of the lesson,

Being an ABM student It is more fun than to other, (in Business) we can manipulate the others

by marketing them, as a Businessman we all know to make new products and innovate the other

products to be rich. (in Management) Being ABM student we can manage ourselves, the others

and our business itself, we can manage this because we have knowledge of doing of it, we can

Ride others because we have an ability, we can manipulate the business, the management and the

others. It is so easy of being an ABM student. It is Fun!”

Study Harder

Studying harder is what ABM students usually do to overcome the problems encountered

in fundamentals of ABM. A person who believed that their intelligence was something that they

could develop or increase also held many other positive attitudes. Believing that their ability

could be increased, they valued learning as a goal, even when it involved hard work or initial

errors. This philosophy will activate their will to keep learning, rather than to give up when faced

with failures or challenges. (Dweck, et. al).

Focus and Study Harder

Focusing in studies is what the ABM students thinks is the most effective way in dealing

in problems encountered in fundamentals of ABM.

Study Tips for Freshmen in Business Schools in the Philippines according to Enderun

Colleges (2019)

International colleges in the Philippines offer comprehensive business management

courses to students who aspire to be successful businessmen. While they have been proven to

indeed help the students greatly, a huge part of the students’ success after they have graduated

comes from their own hard work and dedication.

The jump from the secondary level of education to college is huge. The environment in

business school is entirely different, the people will take some getting used to, and the class

schedules aren’t like the ones in high school at all. Students will have to take time in adjusting to

these factors before getting the hang of things.

The top business schools in the Philippines expect their students to be the best they can

be, but a freshman might find it difficult to give his 100% if he still follows the same routines
that he did in high school. Some of them may work, although to a lesser extent, and some to

none.

To help freshmen adapt to a college education, here are study tips they can use in

business school to make learning a bit easier:

1. Listen carefully and take notes

2. Determine what time your mind is most active during

3. Utilize all resources

4. Engage in discussions with classmates

5. Make time for rest

ABM students can also use these study tips in improving their skills in fundamentals of

ABM. By listening carefully and taking notes, they can review and recall their lessons and

pass the exams. Determining what time your mind is most active during to pick up the

lessons easily and to keep the lessons in your mind. Utilize all resources, you can take notes

and use your notebooks and pens, you can also read books to have an advance reading about

the subject and review your seatworks and quizzes to remember the lesson. Engage

discussion with classmates, you can brainstorm with your classmates about the topics and

lessons about fundamentals of ABM. Make time for rest, rest your mind and body after

studying because your body and mind also need to rest after been used.
 Chapter V

Summary of Findings, Conclusion and Recommendations

This chapter presents the summary of findings, generated conclusions and

recommendations based on the analysis of results obtained from the study on “Problems

Encountered by Grade 12 ABM Students in Fundamentals of Accountancy Business and

Management Students.”

Summary of Findings

The result shows that the ABM students is really having a hard time dealing in

Fundamentals of ABM. They can’t analyze problems, do adjusting entries and journal entry

Conclusion
 The ABM students are encountering problems in one of their major subject which is the

Fundamentals of ABM. The subject is too difficult for them but there are ways that the ABM

students is doing like advance reading and listening carefully to the teacher.

Recommendations

1. Study Harder by advance reading and listening carefully to the teacher.

2. Hiring a tutor

3. Brainstorm with your classmates

4.