THE EFFECTIVENESS OF THE PROPOSED ELECTRONIC MODULE IN ACCOUNTING

FOR SENIOR HIGH SCHOOL

A Research
Presented to the Faculty of Ligao National High School
Senior High School Department

In Partial Fulfilment to the

Requirements in Practical Research II

By

Angelica Tordecilla
Elro Suico
Gilbert Barbacena
Jan Cernan Pupa
Jann Carl Retalo
John Albert Tolarba
John Marlo Antang
Judy Ann Pulong
Zonabe Petiluna

Submitted to:

Rommel Carl R. Peralta

Practical Research II Teacher
SY 2017-2018
(Second Semester)

i
 Acknowledgement

The researchers have taken time and efforts in making this research in

Accountancy, Business and Management (ABM). However, it would not have been

possible without the kind and help of many individuals. The researchers would like to

extend their deepest and sincere gratitude to all of them.

The researchers thank the Almighty God for providing them with everything that

they required in completing this project. For the glory of our God, who gives the ability to

produce this project and who blesses every work of our hands. Praise Him for we can

do all things through Him who strengthen and gave us the anointing, power to think and

to stay healthy and be strong with sound mind despite of long hours in front of the

researchers’ computers and laptop and lack of good sleep.

The researchers are highly indebted to their research adviser, Mr. Rommel

Peralta, for his exemplary guidance, constant supervision and encouragement, for

providing necessary information and valuable suggestions as well as for his everlasting

support throughout the duration of the research. His perceptive criticism kept them

working to make the research in much better way. It was an extremely knowledgeable

experience for them as researchers working under him.

The researchers are also grateful to all faculty members of Ligao National High

School Senior High School Department who have been part of their research, Mrs.

Brenly Mendoza (Assistant Principal designate for SHS), Mr. Alex Michael Boribor (21 st

Century Literature adviser), Mr. Oscar Repolona (Fundamentals in Accountancy,

Business and Management adviser), Mr. Efren Saligumba (Marketing adviser) and Mr.

ii
Jojim Cordova (Statistics and Probability adviser) who stand as validators of this

developed e-learning module. Their comments and suggestions have been great help in

developing a better electronic module.

The researchers would like to express their profound gratitude towards their

parents who gave their full support emotionally, spiritually and financially in the pursuit

of this research. Also, they let them use and maximize their time to finish the research

aiming that it would end as a successful one. The researchers would like to thank them

also for their wide understanding and forever love and care for them.

The researchers thank also those Grade 11-ABM students as their subject study

that filled in the prepared survey-questionnaire. Their answers serve as the data and

information that were very valuable in this project. Also, to Mr. Jan Clyde Ramos for

providing a book that serves as a major reference for this module and Mr. Spencer

Concepcion for helping us in creating our website.

The researchers thanks and appreciations also to each one of them who helped

to make this project possible despite of lack of communication sometimes and stressful

weeks that they have faced, still we unite and achieve their goal.

To God Be the Glory!

The Researchers

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 Abstract

Title: THE EFFECTIVENESS OF THE PROPOSED

ELECTRONIC MODULE IN ACCOUNTING FOR
SENIOR HIGH SCHOOL
Researchers: Angelica Tordecilla
Elro Suico
Gilbert Barbacena
Jan Cernan Pupa
Jann Carl Retalo
John Albert Tolarba
John Marlo Antang
Judy Ann Pulong
Zonabe Petiluna

A Learning Module is an instrument that provides course materials in a logical

and sequential order guiding students through the content and assessments in the order
specified by the teacher. Also, it is one of the factors that help the students in order to
improve the quality of their education. However, providing a learning module for each
students of the nation is difficult to the part of the publisher and the government.
Learning module costs a lot when it comes to printing.
Hence, this study aimed to determine the effect of the proposed electronic
module in terms of the student’s mastery level, learning skills and attitude towards
accounting. This study also aimed to determine the significant difference between the
pre and post-test results of the students before and after utilization of the electronic
module in the control group and experimental group.
The study used quasi-experimental research design. Pre and post-test,
observation, focus group discussion and journal entries were utilized to capture the
effectiveness of the proposed electronic module.
The electronic module enhanced the student’s mastery level as being revealed
by the post-test result (85.1220) which is significantly higher (t 0.05=14.2459) than the
pre-test, the student’s learning skills were (highly observed) and most of the students
under experimental group strongly agreed that it ease their difficulties in accounting. In
conclusion, electronic module has a significant effect on easing the difficulties of the
learners towards accounting.
The researchers recommend that the proposed e-module could be used by the
students and teachers to ease the difficulties of the students and enhance their learning
towards the Accountancy, Business and Management (ABM) subject. Also, the
proposed e-module will cost nothing which is helpful to the students who will use the
proposed e-module.

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 TABLE OF CONTENTS

Title Page

TITLE PAGE i
ACKNOWLEDGEMENT ii
ABSTRACT iv
TABLE OF CONTENTS v
LIST OF TABLES viii
LIST OF PLATES ix
LIST OF FIGURES x

CHAPTER 1 INTRODUCTION
Background of the study 1

Statement of the Problem 4

Research Framework 6

Scope and Delimitation 9

Significance of the Study 10

Reviewed Literature 11

Definition of Terms 17

CHAPTER 2 METHODOLOGY

Research Design 20

Sources of Data 22

Respondents of the Study 23

Sample Size and Population 25

Instrumentation 26

Data Collection Procedure 30

Statistical Treatment 34

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Chapter 3 RESULTS
Mastery Level of Grade 11 Accountancy, Business, and Management
(ABM) Students towards Accounting 38

The Proposed Electronic Module in Accountancy, Business, and

Management 40

Test of the significant difference between the performance of the

students before and after the utilization of the electronic module in the
46
control group and experimental group

The effects of the proposed electronic module in terms of the

Accountancy, Business and Management students’ performance 48

Summary 57

CHAPTER 4 DISCUSSION

Findings 60

Conclusions 63

Recommendations 64

Recommendations to the Researchers 65

BIBLIOGRAPHY 66

APPENDICES
A Proposed Electronic Module 71

B Sample Letter 135

C Validation Form 136

D Pre-test 139

E Table of Specification 148

F Post-test 149

G Observation Form 158

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 H Journal and FGD Questionnaire 159

I Control Group Attendance 160

J Experimental Group Attendance 161

K ABM1 Attendance 162

L Certifications 163

M Documentation 167

CURRICULUM VITAE 168

vii
 LIST OF TABLES

TABLE PAGE

1
Range for determining the validity of the e-module 28
2
Learning Skills (Likert Scale) 29
3
Pre-test Result in Accounting 38

4 39
Pre-test 1 vs Pre-test 2 (Unpaired T- Test)
41
5 Salient Features of the Proposed Electronic Module

6 Pre vs Post Test of the Experimental Group (Paired T- 46

test)

7 Pre vs Post Test of the Control Group (Paired T-test) 47

Post vs Post Test of the Experimental Group and the

8 47
Control Group
(Unpaired T-test)

9 Pre and Post test result of the Control and 48

Experimental Group

Post Test Result of the Control and Experimental

10 49
Group Pre vs Post Test of the Control Group (Paired T-
test)

11 Learning Skills 50

viii
 LIST OF PLATES

PLATE PAGE

1 Thoughts before using the electronic module 51

2 Electronic module vs Traditional Materials 52

3 Expectations towards the electronic module 53

4 Electronic module will help the students in learning 53

5 Insights about the proposed electronic module (Focus 55

Group Discussion)

ix
 LIST OF FIGURES

FIGURE PAGE

1 Research Paradigm 8