Assessment on Problems Affects Analytical Skills of Grade 12 ABM Students in Accounting Subject in Bestlink College of the Philippines


  • Mary Rose Anoos
  • Cris Manlapaz
  • Dhane Vic Devebar
  • Catherine Casipong
  • Xavier Idpalina
  • Crystel-Joy Tamon


assessment, analytical skills, accounting subject


Accounting subject is one of the cores subjects of Accountancy, Business, and Management (ABM)students. It needs further understanding, analytics, and critical thinking. The researchers observed that some of the students are still struggling on this subject. This study aims to improve the analytical skills of the students. The importance of the study is that it may help the student improve their analytical skill. This study used the survey method because it is the most used and applicable method for our research. The survey method is the technique of gathering data by asking questions to people who are thought to have desired information. The main respondents of the study grade 12 ABM students that were selected using convenience sampling. Based on the results of the study, the problems that affected the analytical skills of grade 12 ABM students in Accounting subject are as follows: (1) lack of mastery of the students–Having unfamiliar terms caused by the lack of knowledge in accounting terminologies has a negative effect; students fail to recognize the term used, and an incorrect solution is provided because of wrong understanding in accounting transactions, and it also lessens their interest in Accounting subject; (2) lack of enough time in reviewing–when they do not do a review, they may forget what they already tackled. Providing analytical activities address the cited problems above and enhanced the analytical skill of grade 12 ABM; they become more interested in the subject because of the activities held before the class start, and the analytical skill and their performance in class are improved. Researchers recommended applications that can improve analytical skills, such as Brain Out, Accounting Quiz Game, Skillz, Lumosity, and Neuronation. Websites Accounting Dictionary can also be used. Researchers recommended these applications and websites based on the information given by authors and reviewers of these applications and websites. Researchers also recommended always do a class review before every lecture and follow it with an icebreaker for the students’ minds and bodies to be active for discussion



How to Cite

Anoos, M. R., Manlapaz, C., Devebar, D. V. ., Casipong, C. ., Idpalina, X. ., & Tamon, C.-J. . (2020). Assessment on Problems Affects Analytical Skills of Grade 12 ABM Students in Accounting Subject in Bestlink College of the Philippines. Ascendens Asia Singapore – Bestlink College of the Philippines Journal of Multidisciplinary Research, 2(1). Retrieved from

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