Challenges Encountered by Accountancy, Business, and Management Senior High Students in Accounting Subject

Abstract

The study is about the challenges encountered by the grade 12 ABM Senior High School Students in Accounting subject. Accounting is a form of listing data in all terms of money. It is also a form of summarizing, recording, analyzing and reporting. It helps to know how to decrease and increase the profit of their company. This study looks for the challenges encountered by the ABM students and how the students deal with these challenges. This study also helps ABM students to improve their knowledge and skill to overcome the challenges they encountered. Knowing the fact that accounting is one of the difficult subjects for ABM students, they should understand and critically analyze the content of the accounting subject. By conducting this study, the researchers give some recommendations for the benefit of the students and teachers of Bestlink College of the Philippines. A qualitative research method was used in the study. Using a descriptive research design focusing on the assessment of Grade 12 Accountancy and Business Management students. Three variables were identified to be the challenges encountered by Accountancy, Business, and Management Senior High School Students in Accounting subjects. These are journaling, general ledger, and worksheet. Data were collected by distributing questionnaires to the target respondents using convenience sampling wherein the respondents were selected based on their availability to participate in the study. The result of the study revealed that the challenges encountered by Accountancy, Business, and Management Senior High School Students in these variables: (1) Journalizing -shows that the students are confused whether an account is a debit or credit. However, some students can’t easily determine the accounts. (2) General Ledger –shows that the students encountered difficulties in balancing the chart of accounts. However, some of the students encountered problems in categorizing various accounts and difficulty in transferring the debit and credit amounts from the journal to the ledger account. (3) Worksheet –shows that the students encountered difficulties in solving for the total depreciation and accumulated depreciation from the adjusting entries. However, some students encountered difficulties in making an income statement. The results showed the challenges in terms of the cited variables encountered by the Accountancy, Business, and Management Senior High School students in Accounting subjects. The study recommends that school administrators must apply training/ seminars for teachers to improve their teaching skills as teachers. The study also recommends workshops for both students and teachers to have better communication skills.