Activity in Practical Research: Philippine Christian University

Philippine Christian University
SENIOR HIGH SCHOOL DEPARTMENT

Dasmariñas Campus
ACTIVITY IN PRACTICAL RESEARCH
PERSPECTIVE OF SELECTED GRADE 11 ABM STUDENTS

IN PHILIPPINE CHRISTIAN UNIVERSITY-DASMARINAS,
A.Y 2018-2019 TOWARDS THE EFFECTIVE METHODS
TO ANALYZE THEIR DIFFICULTIES IN PERFORMING
ACCOUNTING PROCESS OF SERVICE BUSINESS
SUBMITTED BY :
TRICIA CATCHOLA KATE DE GUZMAN
TRISHA MAE ENRIQUEZ MARLONE MONTECILLO
KAYLMARIE AGUILAR JERICHO CRUZ
JONALYN MAE BIANAN
SUBMITTED TO :
RIZZA MAE G. PALLIZA
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CHAPTER 1
INTRODUCTION
A. BACKGROUND OF THE STUDY
Accounting process is a series of activities that starts with a

transactions and ends with the closing book. It refers to us as accounting cycle
that includes different steps. According to the book namely “Fundamental of
Accountancy, Business and Management”. Accounting process outlines the
various procedure accounts carry out that lead to the preparation of financial
statement which will be used by both external and internal users to make
economic decisions. Accounting process is one of the most difficult lessons in
accounting that students will encounter. According to Howard ( 2016 ) there are
some hard things in accounting one of them is to understand that it uses words
that are also used in everyday conversation, but they have different meaning in
accounting. The accounting process is on the one hand, pretty simple, but also
on the other hand, can be difficult. But according to American Accounting
Association ( AAA ), “Accounting process is the process of identifying, measuring
and communicating economic information to permit informed judgement decision
by users of the information”.
Analyzing is the first phase of accounting process. You must

look at the transactions entered into, economic events that have taken place,
And determine their effects on the business. Next is Recording, it involves writing
the effects of the transactions and events that have been analyzed. This
recording may be done manually, or it maybe encoded with the use of computers
or data-processing machines. It includes the inputting of information in the
accounting books called journals. Classifying, is the sorting or grouping of similar
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transactions and events into specific grouping together the various accounts
reffered to in the classifying process. This is where the accounts are grouped into
assets, liabilities, owners equity, revenue and expenses. The summaries are
taken from the accounts in the general ledger. Reporting involves the preparation
of financial summaries called financial statement. Interpreting is the last step in
the accounting process. It is the step that directs attention into the significance of
various matters and relationships. The relationships may be in percent or in
ratios, may be within the financial report, or may be one report in relation in
another report.
Accounting process is not easy to perform but if apply the

effective methods it will be easy for you to perform it. Many ABM students
encountered difficulties when performing accounting process of service business.
There are three effective method of accounting process. First, is the Cash Basis.
This is where we record a transaction when actual cash flow taken place.
Second, is the Accrual Basis. It is where revenue is recognized even when cash
not received and expenses accounted even when cash not paid .Lastly, is the
Hybrid Method. It is the combination of the accrual and cash methods of
accounting. This are the Accounting Cycle steps and the Effective Methods and
it’s one the reasons why accounting process or the accounting cycle is difficult to
perform because of it’s crucial process.
Many students of grade 11-ABM have difficulties in performing

their accounting process of service business so that the researchers come up
with this study because their purpose are to get the prevention of students
regarding the researchers problem of the study. This study was commonly face
by the students that’s why researchers conduct this study. Aside from that they
wanted to know on how they are able to overcome their difficulties when
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performing accounting process, they wanted to gather or gain some information

that comes from the respondents atleast some tips or way on how students can
cope this kind of situations. The researchers prepared a question that answer the
research title (1) What are the perspective of selected Grade 11-ABM Students in
Philippine Christian University-Dasmarinas. Towards the effective method to
analyze their difficulties in Performing Accounting Process of Service Business?
(2) What are the effective methods they should apply in performing accounting
process properly? (3) How they feel if the students perform the accounting
process correctly. These set of question will help the research study and also the
students that involved in this research.
Some of the students nowadays, didn’t understand what are the

steps and the effective methods about accounting cycle. Some of them get
confused, and some of them give up. But according to Obstar, “How good you
are at accounting has nothing to do with how smart you are. It's nothing more
than the result of how much time you spend practicing that over and over again
until you've got it down cold. So don't sweat it just try harder and repeat’’.The
focus of this study is to understand what are the perspectives of ABM students
towards the effective methods in analyzing the accounting process. The major
purpose of this study is (1) to know their different perspectives toward the
effective methods to analyze their difficulties in accounting process. (2) to inform
and bring new effective methods for them to easily and correctly perform the
accounting process.
Furthermore, to perform and finish the research study, the

researchers will use survey questionnaires as their research instrument and
relevant literatures to ensure that their research study is worth conducting.
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B. STATEMENT OF THE PROBLEM
The researchers conduct this research study entitled ‘’ Perspective

of selected Grade 11 ABM students in Philippine Christian University-
Dasmarinas, towards the Effective Methods to Analyze their Difficulties in
Performing Accounting Process of Service Business”. This study aim to answer
the following question along the research period , A.Y 2018-2019.
1. Why some selected Grade 11-ABM Students have difficulties

in performing the accounting process of service business ?
2. What do you think they encountered that difficulties ?
3. Are the provided methods to the difficulties in accounting
effectively perform?
4. Is there given methods that are not effective to perform
correctly the difficulties ?
5. What did you feel if you were able to do the effective methods
accurately ?
6. What are the benefits if they perform the accounting process
correctly ?
7. What are the effective methods they should apply to analyze
their difficulties in the accounting process of service business ?
8. What are the most challenging to accounting students that they
encountered in performing the accounting process of service
business ?
9. What are the factors can contribute the Grade 11-ABM
Students when they know how to perform the accounting
process of service business easily ?
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C. SCOPES AND LIMITATIONS
The researchers conducted this study to determine the

perspective of selected Grade 11-ABM Students towards the effective methods
to analyze their difficulties in performing accounting process, with that the areas
that will cover all throughout the study revolve only in this aspects. Some of the
areas that are part of the researcher’s niche are the perspective of selected
Grade 11-ABM Students. This study will involve dissemination of survey forms to
the students which will help the researcher in gathering information.
However, some areas are not included in this study, some of the other
strand are not connected or not part of our research. They will not understand it.
Likewise, they will just focus on accounting process and accounting cycle. This
research is about accounting process and it’s means you need to know how to
analyze it faster and also there will be a subtraction and addition in this research.
There is also about balancing, While the other strand will not able to tackle about
it, the basic calculus or other subject that are not connected in accounting
process. As pertained, the study will just focus on selected SHS ABM students in
PCU because they are relevant or they know how the main target of the study
will be easily to understand to other SHS ABM students.
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D. SIGNIFICANCE OF THE STUDY
 SHS-ABM Students - This study will enlighten the PCU students on

the effective methods to analyze their difficulties in performing
accounting process. Students will know what are the effective
methods they should apply to analyze properly how to perform the
accounting process. This study will serve as guide and reference for
the students undertaking similar studies, they can benefited by this
research because this can give an effective methods to analyze their
difficulties by which they will execute correctly, more knowledge and
motivate themselves to not lose hope if they have complication in
performing accounting process of service business.
 Teachers and other school personnel – This study will enlighten

the teachers and other school personnel the need to plan and
conduct necessary programs for students. This study will be aid
them their discussions regarding related lessons. It will be easier
for them to tackle related topic about this research.
 Parents – Though, they are indirectly affected by this research

study; they can help their children to resolve the difficulties that they
encountered. Through this study it will help them to inform or orient
about the problem which is difficulties in performing accounting
process by their child. And also it brings some ways on how parent
are going to help and motivate their child regarding this problem.
 PCU-DASMARINAS – Since the research study will be conducted

here, It will benefit the academic institution, since the mission and
vision of the school will be achieved in terms of the means of
instruction for teacher’s competence and student’s academic
proficiency. And also it will improve the school in the development of
education. This study will foster new ways to enhance the
knowledge and skills.
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 Future Researcher – This study will be a future references of

information when they conduct a research study. There will be some
areas that current researcher will not solve, so the future
researchers can explore more from this.
 Accounting Teachers – They can aquire the effective methods that

were stated on the research study also they can improve their
professional skills in teaching so that the students didn’t have a hard
time to understand.
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Philippine Christian University

SENIOR HIGH SCHOOL DEPARTMENT

ACTIVITY IN PRACTICAL RESEARCH

PERSPECTIVE OF SELECTED GRADE 11 ABM STUDENTS

A. BACKGROUND OF THE STUDY

Accounting process is a series of activities that starts with a

Analyzing is the first phase of accounting process. You must

Accounting process is not easy to perform but if apply the

Many students of grade 11-ABM have difficulties in performing

performing accounting process, they wanted to gather or gain some information

Some of the students nowadays, didn’t understand what are the

Furthermore, to perform and finish the research study, the

B. STATEMENT OF THE PROBLEM

The researchers conduct this research study entitled ‘’ Perspective

1. Why some selected Grade 11-ABM Students have difficulties

C. SCOPES AND LIMITATIONS

The researchers conducted this study to determine the

D. SIGNIFICANCE OF THE STUDY

 SHS-ABM Students - This study will enlighten the PCU students on

 Teachers and other school personnel – This study will enlighten

 Parents – Though, they are indirectly affected by this research

 PCU-DASMARINAS – Since the research study will be conducted

 Future Researcher – This study will be a future references of

 Accounting Teachers – They can aquire the effective methods that

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