Curriculum Evaluation of Bachelor Science in Accountancy Program of La Consolacion College Manila

LA CONSOLACION COLLEGE MANILA
Mendiola, Manila
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CURRICULUM EVALUATION OF BACHELOR OF SCIENCE IN
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ACCOUNTANCY PROGRAM OF LA CONSOLACION COLLEGE MANILA
A research presented to
Ms. Marrecel C. Bernardo
Professor
La Consolacion College Manila
__________________________________________
In Partial Fulfillment
Of the Requirement of the subject
Practical Research 2
__________________________________________
By:
Balbis, Atasha
Balubal, Catherine
Estrella, Judy
Gaddi, Daniel
Reyes, Rhain
Rosario, Cary Anne
ABM 12- St. William
S.Y 2019 – 2020

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TABLE OF CONTENTS
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TITLE PAGE
ACCEPTANCE AND APPROVAL SHEET
AKNOWLEDGEMENT i
DEDICATION ii
ABSTRACT iii
CHAPTER 1: THE BACKGROUND AND ITS PROBLEM
Introduction 1-3
Statement of the Problem 4
Hypothesis 5
Significance of Study 6
Scope and Limitation 7
CHAPTER 2: REVIEW OF RELATED WORKS
Thematic Review 8-12
Synthesis 13-15
Theoretical Framework 16
Conceptual Paradigm 17-18
Definition of Terms 19
Chapter 3: Research Methodology
Research Design 20
Research Locale 20
Participants 21
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Sampling Technique 21
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Research Instrument 22
Data Gathering Procedure 23
Method of Data Analysis 24
CHAPTER 4: DATA PRESENTATION AND DISCUSSION
Profile of Respondents According to Year Level 25-28
Evaluation 29-32
Summary of Grand Weighted Means 33
Test of the Significant Differences 34-36
CHAPTER 5: SUMMARY, CONCLUSIONS AND RECOMMENDATION
Summary 37-38
Conclusion 39
Recommendation 40
REFERENCES 41
APPENDECES
A. Validation Letter
B. Respondents Letter
C. Used and Unused Questionnaires
D. List of Figures
E. Statistical Tools
F. List of Tables
G. Curriculum Vitae
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ACKNOWLEGDEMENT
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First of all we want to praise and thanks the God Almighty for His blessing
throughout the research work, to complete the research successfully. We also
want to express our deep and sincere gratitude first to our research professor,
Ms. Marrecel Bernardo for giving us the opportunity to do research and providing
invaluable guidance throughout this research. Her vision, sincerity, motivation
and sacrifices in teaching the subject have deeply inspired us. We will also like to
express our gratitude to our dearest validators. Ms. Jonalyn B. Pascual, in
teaching us some of the things that we must know in research, Ms. Kate Reyes
and Ms. Denisse Dizon for validating our research work cause we cannot
complete this without them. We also want to extend our gratitude to our dearest
Vice Principle, Mr. Alejandro Sorita in approving our respondent’s letter and to Dr.
Ronald Pastrana, dean of Accountancy, in allowing us to conduct a survey to the
accountancy students of the school. We also want to give thanks to the
Accountancy Department for helping us in conducting our survey in college and
to all fourth year college of B.S accountancy who distribute our research survey
form, and to all respondents, thank you very much... We our truly grateful for
what they all have done

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DEDICATION
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This research study is wholeheartedly dedicated: First, to Our Almighty
God who gives us guidance, power of mind, strength and skills to finish this study
Second, to all the members of this research study for their sacrifice and
cooperation in studying this research Third, to all the teachers who lend their time
for validating this research, for helping and guiding the students, for giving
knowledge and encouragement to finish this study Lastly, to all of you who
appreciate this research study

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ABSTRACT
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Bachelor of of Science in Accountancy program is a five-year program
focused on subjects in financial, public, and managerial accounting, auditing,
administration, business laws, and taxation. In connection with this information,
this research aimed to study the Curriculum evaluation of Bachelor of Science in
Accountancy program of La Consolacion College Manila.
The primary objective of this study was to determine the curriculum
evaluation of Bachelor of Science in Accountancy (BSA) in La Consolacion
College Manila (LCCM). In connection to the study, the researchers wants to
evaluate the curriculum of BSA in LCCM to find out the different factors why
LCCM can produce a high passing rate in terms of Certified Public Accountant
(CPA) licensure examination.
The researchers’ used the quantitative research type of research where
statistical tools are used to interpret the gathered data. Frequency and
percentage distribution, weighted mean, analysis of variance (ANOVA), were
used in the statistical evaluation.
The research was conducted in La Consolacion College Manila one of the
private Roman Catholic Institution in Manila, Philippines. The participants of the
study are the ten students from first year, ten students from second year and
twenty students from fourth year BSA college students of LCCM.
The results of the evaluation of the B.S Accountancy students to the
mastery of the subject by the professors indicated that this is one of the big
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factors why does LCCM have high passing rate in CPA Licensure Examination.
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On the other hand, the results of the test of the significant differences in the
evaluation of the LCCM curriculum in Bachelor of Science in Accountancy when
group according to the year level indicates that when the respondents are
grouped according to their year level, their responses are not statistically
significant, while the methods employed by the school are significant. While the
results of the test of the significant differences in the evaluation of the LCCM
curriculum in Bachelor of Science in Accountancy when group according to the
major subject that taken with passing and failing grade indicates that the
evaluation of the Appropriateness of the subject/ curriculum became a decision
of reject null hypothesis and no significant, while the evaluation of the Mastery of
the subject by the professors resulted to reject null hypothesis and no significant,
while lastly, the evaluation of the Methods employed by the school resulted to
accept the Null hypothesis and there is still also no significant. In other hand
when grouped the respondents according to their year level. Two in the aspects
of evaluations has a remarks of, there is no significant differences and the other
one has a remarks as there is a significant difference among the respondents,
but all of them accept the null hypothesis.

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CHAPTER 1
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THE PROBLEM AND ITS BACKGOUND
Accounting is more than just the act of keeping a list of debit and credit. It
is considered in business industry as their main language. This is a process of
recording financial transactions along with summarizing and analyzing an
economic entity. According to Florendo way back thousands of years ago, the
ancient Mesopotamia was the first civilization that introduced the accounting,
because they followed the system of writing and counting money. In the reign of
Emperor Augustus, he provided more evidence about the development of
accounting in his era. Luca Pacioli was an Italian Mathematician that introduced
the double entry system. The double entry system is defined as any bookkeeping
system that has debit and credit in any of its transactions. Later on, He
considered as the Father of modern accounting, because of his discoveries that
helps to develop the accounting system.
The Bachelor of Science in Accountancy (BSA) program is a five-year
program focused on subjects in financial, public, and managerial accounting,
auditing, administration, business laws, and taxation. The program also teaches
students to integrate information technology concepts into business systems, to
create a more systematic and organized way of storing business-related data.
Aside from business topics, BSA also equips students with a basic understanding
of computer programming and auditing systems.

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These are the following subjects and curriculum under the BSA program
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of the Philippines; Law on Obligations and Contracts, Business Laws and
Regulations, Regulatory Framework and Legal Issues in Business, Management
Science, International Business and Trade, Accounting, Research Methods,
Statistical Analysis with Software Application, Governance, Business Ethics, Risk
Management, and Internal Control Managerial Economics, Economic
Development, Financial Accounting and Reporting, Conceptual Framework and
Accounting Standard, Intermediate Accounting 1, 2, and 3, Accounting
Information System, Cost Accounting and Control
Students who want to pursue a degree in BS in Accountancy are
encouraged to take the Accountancy, Business and Management strand. This
strand provides the basic concepts of business and financial management, and
corporate operations that will be helpful for college. (Find University, Ph.)
To become a Certified Public Accountant in the Philippines, a graduate of
BS in Accountancy needs to pass the Certified Public Accountants Licensure
Examination. The examination is conducted by the Board of Accountancy under
the supervision of the Professional Regulations Commission (PRC).
Financial Accountant is one of the leading professions in the world. This is
also the reason why many universities and colleges in the Philippines offer this
course. La Consolacion College Manila (LCCM) is one of the many colleges that
offers accountancy course in the country. LCCM is a private catholic institution in
the country that produces high rate of board passers in the CPA Licensure
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examinations. This is the reason why the researchers wants to know why LCCM
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provide a top caliber professor that produces a high rate in the board
examination of CPA every year and to know how Accountancy students of LCCM
embrace the teaching strategies of Accountancy professor of LCCM in terms of
board examination.
Graduates of BS in Accountancy may pursue a career path in various
corporate and auditing companies. They may for roles such as an accounting
associate, audit staff, financial accounting and reporting staff, state accounting
examiner, state accountant, and budget analyst. (Find University. Ph.)

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STATEMENT OF THE PROBLEM
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This study aims to evaluate the curriculum of La Consolacion College
Manila curriculum in Bachelor of Science in Accountancy in terms of the passing
rate results in the CPA Licensure Examination.
Specifically, the study seeks answers the following problems:
1. What is the profile of the respondents in terms of?
1.1 Year level in B.S Accountancy
1.2 Number of major subjects taken with passing grade.
1.3 Number of major subjects taken with failing grade.
2. What is the evaluation of the respondents in the curriculum in BS in
accountancy in terms of the following aspects:
2.1 Appropriateness of the subject/curriculum.
2.2 Mastery of the subject by the professors.
2.3 Methods employed by the school to engage the students to reach the
passing rate.
3. Is there a significant difference on the evaluation of La Consolacion College
Manila curriculum in Bachelor of Science in Accountancy, when grouped
according to profile of the respondents?

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HYPOTHESIS
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Null Hypothesis
HO1. There is no significant differences in the respondents evaluation in
the curriculum of B.S in Accountancy Program of La Consolacion College Manila,
when they grouped according to their profile.

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SIGNIFICANCE OF THE STUDY
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This study will contribute to the La Consolacion College Manila curriculum
of how they prepare their accountancy students for CPA Licensure examination.
Researchers desire that this study will make the beneficiaries satisfy of knowing
why LCCM have the high quality of teaching in terms of BS in Accountancy
Program.
The following are the beneficiaries of this research:
LCCM ADMINISTRATION: This study will improve the school in their strategies
of how the professors teach in accountancy students. This research will also
cultivate more ways of La Consolacion College Manila curriculum in terms of
teaching accountancy student to pass their board examination.
TEACHERS: The results of this study will help the teachers evaluate the quality
of education by the Accountancy students. The results would also develop and
evaluate strategies in enhancing knowledge, skills and attitude to the students in
the time frame given.
STUDENTS OF LCCM: this study can be a pattern for those who are/is taking
accountancy course, also for those students who will take accountancy as their
college course in La Consolacion College Manila for them to realize why La
Consolacion College Manila is one of the top schools base in accountancy
course in Manila.
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FUTURE RESEARCHERS: this work can be their learning paradigm to gain
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more knowledge of having a numerous CPA board passers in La Consolacion
College Manila.
SCOPE AND LIMITATIONS
The researchers’ focus of the study aims to evaluate the La Consolacion
College Manila curriculum in accountancy. The researchers are going to collect
data from 40 students of BS in Accountancy in La Consolacion College Manila.
The data collection will be gathered inside the school premises of La
Consolacion College Manila.
The study will not tackle other specific problems that are not connected to
the research problem. The other students of La Consolacion College Manila
whom are not included in terms of Accountancy course will not be within the
scope of this research.

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CHAPTER 2
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REVIEW OF RELATED WORKS
THEMATIC REVIEW
Accounting has several levels of meanings. First it is combined activities
of (1) recording economic data. (2) Processing and analyzing these data, and (3)
presenting the resulting information in financial terms. Accounting information
system can be defined as an integrated framework within a firm that employs
physical resources to transform economic data into financial information for (1)
operating and managing the firm’s activities, and (2) reporting the firm’s
achievements to interested parties. (Robert P. Derstine)
Accounting is the recording of financial transactions along with storing,
sorting, retrieving, summarizing, and presenting the results in various reports and
analyses. Accounting is also a field of study and profession dedicated to carrying
out those tasks. (Harold Averkamp)
Accounting is all at once, one of the oldest professions in history, and one
of the 21st century's most innovative growth industries. It is the work or process
of keeping financial records. It is the systematic recording, reporting, and
analysis of the financial activity (transactions) of a person, business, or
organization. Accounting is an information science we use to gather, classify, and
manipulate financial information. It allows businesses to examine their results
regarding profits, losses, productivity, sales trends, cost, etc. Accounting has
several levels of meanings. It is a combined activity of recording economic data,

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processing and analyzing these data, and presenting the resulting information in
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financial terms. Accounting information system can be defined as an integrated
framework within a firm that employs physical resources to transform economic
data into financial information for operating and managing the firm’s activities,
and reporting the firms achievements to interested parties. (The Accounting
Degree Review)
People use accounting terms and concepts to describe what takes place
in the business world. As a result Accounting is often called the language of
business. It is the common language used to communicate financial information
from one person to another. (Weaver, Hanna, Freeman, et al.)
Curriculum of Accountancy
There are different types of subjects and curriculums in accounting. These
are the following: Law on obligations and Contracts, Business Laws and
Regulations, Regulatory Framework and Legal issues in Business, Management
Science, International Business and Trade, Accounting Research Methods,
Statistical Analysis with Software Application, Managerial Economics, Economic
Development, Financial Accounting and Development, Conceptual Framework
and Accounting Standard, Intermediate Accounting 1, 2 and 3, Accounting
Information System, and Cost Accounting and Control. (Find University.PH)

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Curriculum evaluation
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It is a systematic process of collecting and analyzing all relevant
information for the purpose of assessing the effectiveness of a curriculum to
promote its improvement (Al-Jardani, 2014, p.128ff; Nichols et al., 2006).
There are different dimensions of evaluation: by focusing on what to
evaluate – macro and micro evaluation; by focusing on when to evaluate – pre-
use, in-use and post-use evaluation; by focusing on judgment about the quality or
adequacy of a curriculum or on forming or shaping the curriculum to improve it
summative and formative evaluation.
The focus of macro evaluation is on general issues, like the format of the
modules to evaluate, their relations to each other, general issues of achieving the
objectives of a curriculum or the approach used for knowledge transition
(Tomlinson, 2001).
On the other hand, micro evaluation looks more at the details of the
modules and single courses, the learning material, the exact ways of teaching or
assessing the knowledge achieved through the module or courses, steps and
sets of methods and teaching materials used within a module or a course, etc.
(McGrath, 2010).
Pre-use evaluation is the most difficult type of evaluation because there is
no experience of applying a curriculum to evaluate (McGrath, 2010).
The substantial effort and accuracy of this type of evaluation makes its
application time-consuming and difficult. In-use evaluation aims to check the

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decision of the module selection in the pre-use stage of a curriculum (McGrath,
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2002).
It might also address what worked well and what was changed during
teaching the modules in the past. This helps to gather information about all
teaching stages from planning, to implementation and new assemblages. Post-
use evaluation is about evaluating a curriculum after it has been already
established and there are experiences with its quality, effectiveness, and results.
Summative evaluation is the most common type of evaluation and has the
purpose of making a summary or judgment about the quality or adequacy of
different aspects of a curriculum. This might result in comparing it with other
curricula or with standard curricula available by ACM or other central institutions,
or judging it as fulfilling certain criteria or not (Macalister, 2010). Formative
evaluation has the purpose of forming or shaping a curriculum to improve it in
order to find out what is working well and what is not and what problems can be
identified. Normally with this type, the information collected is used to address
problems and ways to improve the delivery of the modules in a curriculum
(Macalister, 2010)
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Mastery of the subject by the professor.
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The mastery of subject matter is the foundation upon which the education
of a teacher is based. The teacher requires among other things the skill of
mastering the subject matter and being able to establish the interrelationships
between different subjects. These are essential for the professional preparation
of a teacher and anchor firmly on a foundation of general education of a teacher
which contributes to the growth of a teacher as a person. The teacher specializes
on the subjects to be taught which generally equips the teacher with scholarly
knowledge of those subjects and integrates with professional education leading
to new understandings and skills for professional performance. (Shantz and
Latham, 2012)
The mastery of subject content by a teacher greatly determines the quality
of teaching and subsequent learning. The teacher with good knowledge of the
subject matter is able to plan and teach the lesson by way of highlighting the
main points of the lesson to the learner while clarifying the knowledge
misconceptions. This is believed to influence learning and contributes to the
quality of teaching and learning. The teacher is required to arrange and
manipulate the learning environment which requires a number of tactics intended
for learning to take place. This calls for teachers’ competence in subject content
mastery and content delivery. Therefore the teaching methods and the content
are important for the teacher. Training helps the teacher to comprehend a
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number of activities, knowledge and skills which they can use professionally to
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develop their teaching techniques. Hammond (2006)
SYNTHESIS
Accounting is commonly called as the language of business. According to
Robert P. Derstine in his book ‘Accounting Literature Index’, that Accounting has
several levels of meanings, (1) recording economic data. (2) Processing and
analyzing these data, and (3) presenting the resulting information in financial
terms. As stated by Harold Averkamp in his free accounting website
(AccountingCoach.com.) Accounting is a field of study and profession that
dedicated to carrying things out those tasks and Accounting is also the recording
of financial transactions along with storing and sorting. According to The
Accounting Degree Review, accounting course is one of the oldest courses in
history; on the 21st century accounting is one of the most innovative growth
industries. . Accounting is an information science used to gather, classify, and
manipulate financial information. It allows businesses to examine their results
regarding profits, losses, productivity, sales trends, cost, etc. On the report of
Find University.PH the subjects and curriculum in accounting have different types.
These are the following: Law on obligations and Contracts, Business Laws and
Regulations, Regulatory Framework and Legal issues in Business, Management
Science, International Business and Trade, Accounting Research Methods,
Statistical Analysis with Software Application, Managerial Economics, Economic

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Development, Financial Accounting and Development, Conceptual Framework
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and Accounting Standard, Intermediate Accounting 1, 2 and 3, Accounting
Information System, and Cost Accounting and Control. As the researchers
conclude you can encounter accounting in your everyday life, also you can
understand accounting in a basic way like be organized, in accounting it will
teach you to keep up-to-date records in an efficient manner and to keep up with
the deadlines. Being organized makes it easier for you to keep track to your
personal payments and their time frame.
It is a systematic process of collecting and analyzing all relevant
information for the purpose of assessing the effectiveness of a curriculum to
promote its improvement (Nichols, et al., 2006). There are different dimensions of
evaluation: by focusing on what to evaluate, macro and micro evaluation; by
focusing on when to evaluate, pre-use, in-use and post-use evaluation; by
focusing on judgment about the quality or adequacy of a curriculum or on forming
or shaping the curriculum to improve it summative and formative evaluation.
Mastery of the subject by the professor, the teacher specializes on the subjects
to be taught which generally equips the teacher with scholarly knowledge of
those subjects and integrates with professional education leading to new
understandings and skills for professional performance. (Shantz and Latham,
2012) The mastery of subject content by a teacher greatly determines the quality
of teaching and subsequent learning. The teacher with good knowledge of the
subject matter is able to plan and teach the lesson by way of highlighting the
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main points of the lesson to the learner while clarifying the knowledge
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misconceptions. Training helps the teacher to comprehend a number of activities,
knowledge and skills which they can use professionally to develop their teaching
techniques. Hammond (2006)

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THEORETICAL FRAMEWORK
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Figure 1. Theoretical Framework
This model was developed by Dr. Donald Kirkpatrick (1924 – 2014). As
outlined by this system, evaluation needs to start with level one, after which as
time and resources will allow, should proceed in order through levels two, three,
and four. Data from all previous levels can be used as foundation for the
following level analysis.
The researcher anchored the study to the work of Dr. Kirkpatrick, because
the model that developed of Dr. Kirkpatrick is for the evaluation of a training
course and is aligned to the study of the researcher for it will serve as a model
and guide on how to evaluate the curriculum of accountancy at La Consolacion
College Manila. As said by the model, in evaluating there must have a process
for you to achieve a better result of evaluating. By going through and analyzing
each of these four levels, the researcher can gain a thorough understanding of
how effective the curriculum of accountancy at La Consolacion College Manila
and how it can be improved.

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CONCEPTUAL PARADIGM
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Figure 2. Conceptual Paradigm
The figure shows the possible factors that may help the students in
achieving they dream. First is the teachers, it can be one of the factors that may
help the student for achieving his or her dream. A teacher that is great and good
at teaching. Second is the classmate, he/she needs classmates that may be able
to influence him/her to achieve his/her dream. Third is the enough materials, a
student needs enough materials in order to achieve his/her dream, and if a
students already have these possible factors he/she can achieve his or her
dream of being a certified public accountant

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The figure also shows the different elements that he/she needs to achieve
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the dream or he/she needs to achieve his/her dreams. First is the La
Consolacion College Manila. The curriculum that the La Consolacion College
Manila have may help the students to achieve his/ her dream, second is the
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DEFINITION OF TERMS `
Accounting
The system of recording, summarizing business, financial transactions,
analyzing, verifying, and reporting the results. (Merriam Webster)
Curriculum
The courses offered by an educational institution. (Merriam Webster)
Expansionist
A policy or practice of expansion and especially of territorial expansion by
a nation. (Merriam Webster)
Feudal
Relating to, or having the characteristics of a medieval fee (Merriam
Webster)
Notion
An individual's conception or impression of something known, experienced,
or imagined. (Merriam Webster)
Stock market
A market for particular stocks. (Merriam Webster)
Subsequent
Following in time, order, or place. (Merriam Webster)

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CHAPTER 3
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RESEARCH METHODOLGY
RESEARCH DESIGN
In this study, the researchers used the quantitative type of research where
are it is focus on the objective measurements, statistical, and numerical data
came from the collected questionnaires from the respondents. The data will be
come from the respondents, those students of La Consolacion College Manila
(LCCM) that is related to Accountancy curriculum of the school. The researchers
where going to interpret the data they gathered though the statistical tool. The
procedure would guarantee that the following research problems would be
effectively addressed.
RESEARCH LOCALE
The research was conducted in La Consolacion College Manila, one of the
private Roman Catholic Institution in Manila, Philippines. It is administered by the
Augustinian Sister of La Consolation. It was founded in 1902, inspired by St.
Augustine’s teaching in the primacy of love. It is located in Mendiola, Manila near
at Centro Escolar University Manila Branch and to be exact it is located in no. 8
Mendiola Street, San Miguel, Manila. LCCM offers academic programs for basic
education, technical and vocational courses. The school has a complete basic
education course following the K-12 curriculum, with senior high school
Academic track and Technical-Vocational & Livelihood Track.

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The locale of the study is at LCCM. It was chosen by the researcher
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because aside from it offers Bachelor of Science in Accountancy Degree and the
place is accessible.
PARTICIPANTS
The researchers will gather information from the college students of LCCM.
The researchers was randomly chose a respondents from the students of LCCM
with the course of BSA. 40 BSA students of LCCM were given questionnaires
that they’re going to answer.
SAMPLING TECHNIQUE
The researchers used the convenience sampling as the technique for
choosing who will be the respondents of the research, where each of the
respondents of the population does not get an equal chance of being selected in
the sample, those who are convenient to answer a survey questions are only
selected, the checklist type of survey question was used by the researchers
where in respondents are asking to answer each question by checking each item
based on their opinion or experiences. Researchers used this type of sampling
technique to save time, money and effort to get information from the respondents.
Dealing with the smaller number of participants of students in LCCM is easier
than taking the whole population.

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RESEARCH INSTRUMENTS
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The research instrument used in this study is a close-ended survey type
questionnaire. The questions indicated therein were developed by the
researchers. The researcher used questionnaire for gathering data needed in
determining the curriculum evaluation of accountancy at LCCM. The researchers
based there questions on the statement of the problem. The questionnaire was
composed of two parts.
The first part was designed to describe the respondents profile according
to their year level, number of major subject taken with passing grade, and
number of major subject taken with passing grade.
The second part was designed to evaluate the curriculum of accountancy
at LCCM in terms of appropriateness of the subject/curriculum, mastery of the
subject by the professors, and methods employed by the school. It will measure
using the Likert Scale four-point with corresponding verbal interpretations.
Likert Scale Interpretation Arbitrary Scale

4 Strongly Agree 4.99 – 4.00
3 Agree 3.99 - 3.00
2 Disagree 2.99 - 2.00
1 Strongly Disagree 1.99 - 0.01
The respondents chose from the scale of 4 to 1, as presented above to
describe whether they are agree that LCCM Curriculum in B.S Accountancy, is
one of the factor why does LCCM can produce a high rate of passing in term of
CPA licensure examination. The method of ratings was used to summarize the
ratings given by the respondents.

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DATA GATHERING PROCEDURE
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Step 1: The researchers visited the place that has possible respondents of
the study and asked for permission to conduct survey. The researchers’ sample
questionnaire was provided to the dean's office for their approval.
Step 2: The researchers find a respondents and ask a friendly permission to
conduct a survey
Step 3: The researchers distribute the questionnaire properly and the
researcher's give an enough time to the respondents so that, the respondents will
answer it honestly and whole heartedly.
Step 4: During the distribution of questionnaires, the responses were taken
the same day.
Step 5: The researchers gather data collected were recorded, analyzed and
interpreted that will be the basis of the study's inferences and recommendations
Step 6: The researchers answer to the study will be shown through the
statistical data of the study.

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METHOD OF DATA ANALYSIS
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The study used the following statistical tool in analyzing the responses of
the respondents. The following statistical formulas are used in order to answer
the statement of the problem.
1. Frequency and Percentage Distribution. This is used to describe the
respondents’ characteristics, which are nominal in nature. The formula is
presented below
𝑓
Formula: 𝑃 = 𝑥 100
𝑁
Where: P = Percentage
f = Frequency
N = Total number of respondents
2. Weighted Mean. This is an average computed by assigning different
weights to some of the individual values. This is used to assess the
evaluation of LCCM curriculum in B.S Accountancy of LCCM. The formula
of weighted mean is presented below :
∑ 𝑓𝑤
Formula: 𝑊𝑀 = 𝑛
Where: WM = Weighted Mean
∑ 𝑓𝑤 = sum of frequency and unit weight
n = total numbers of respondents

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3. Analysis of Variance (ANOVA). This is the initial steps of identifying
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factors that are influencing a given data set.
𝒗𝒂𝒓𝒊𝒂𝒏𝒄𝒆 𝒃𝒆𝒕𝒘𝒆𝒆𝒏 𝒕𝒓𝒆𝒂𝒕𝒎𝒆𝒏𝒕𝒔

Formula: 𝑭=
𝒗𝒂𝒓𝒊𝒂𝒏𝒄𝒆 𝒘𝒊𝒕𝒉𝒊𝒏 𝒕𝒓𝒆𝒂𝒕𝒎𝒆𝒏𝒕𝒔
𝑴𝑺𝒕𝒓𝒆𝒂𝒕𝒎𝒆𝒏𝒕𝒔 𝑺𝑺𝒕𝒓𝒆𝒂𝒎𝒆𝒏𝒕𝒔 / (𝑰−𝟏)

𝑭= =
𝑴𝑺𝑬𝒓𝒓𝒐𝒓 𝑺𝑺𝒆𝒓𝒓𝒐𝒓 /(𝒏𝑻 −𝑰)
Where: F = Anova Coeffiecients
MST = Mean sum of square due to treatments
MSE = Mean sum of square due to error
MST = SST
p–1
Where: SST= Sum of square due to treatment
p = Total of populations
n= Total number of samples in a population
MSE= SSE
N–p
SSE = ∑(𝑛 − 1)𝑆2
Where: SSE = sum of squares due error
S = Standard deviation of the samples
n= Total number of evaluation

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CHAPTER 4
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DATA PRESENTATION AND DISCUSSION
This chapter presents the gathered data and the researchers’ analyses and
interpretation of data as a result of the distributed survey regarding in the
curriculum evaluation of Bachelor of Science in Accountancy program of La
Consolacion College Manila. The problem statement enumerated by the
researchers in Chapter 1 served as guidelines in the presentation, analysis and
interpretation of data.
Table 1
Profile of the respondents according to year level in Bachelor of
Science in Accountancy in La Consolacion College Manila
Year Level Frequency Percent
1st year 10 25%
2nd year 10 25%
4th year 20 50%
Total 40 100%
The Table 1 shows that the majority of the researchers’ respondents were 4th
students of Bachelor of Science in Accountancy in La Consolacion College
Manila; it has 20 or 50%, while the 2nd year and 1st year respondents of have
both 10 and 25%.

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This is expected that the 4th year students of Bachelor of Science in
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Accountancy become the majority of the respondents, because the 4 th students
have already taken the whole curriculum of the school.
Table 2
Number of major subjects of 1st year students in B.S Accountancy
of La Consolacion College Manila taken with passing grade and
Failing Grade.
No. of major subject taken with passing Frequency Percentage

and failing grade
2 10 100%
0 0 0
Total 10 100%
The Table 2 shows that the 1st year students of B.S Accountancy of La
Consolacion College Manila have shown that the respondents from 1st year
students of B.S Accountancy passed their two major subjects and no one failed
among the 10 respondents.
It means that all the first year students of B.S Accountancy do not have
any problem with their subject.

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Table 3
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Number of major subjects of 2nd year students in B.S Accountancy of
La Consolacion College Manila taken with passing grade and Failing
Grade.
No. of major subject taken with Frequency Percentage
passing and failing grade
5 6 60%
3 2 20%
2 1 10%
0 1 10%
Total 10 100%
The table 3 indicate that the 10 respondents of 2nd year students B.S in
Accountancy, 6 of them have passed their 5 major subjects, 2 of them passed
the 3 major subjects, while 1 of the respondent passed 2 major subjects, and
lastly, there is 1 respondent who did not passed his/her major subjects.
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Table 4
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Number of major subjects of 4th year students in B.S Accountancy
of La Consolacion College Manila taken with passing grade and
Failing Grade.
No. of major subject taken with Frequency Percentage

passing and failing grade
15 13 65%
14 3 15%
13 2 10%
Not Specified 2 10%
0 0 0%
Total 20 100%
The Table 4 indicates that the 4th year college students taking BS in
Accountancy of La Consolacion College Manila are the 20 students responds
have 0 failing grades, while in the passing grade that they have taken 13 out of
20 students have been passed 15 major subjects, 3 out of 20 students passed
their 14 major subjects, 2 out of 20 students also passed their 13 major subjects,
the 2 out of 20 respondents that left is not specified.

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Table 5
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Assessment in the evaluation of the B.S Accountancy students to the
Appropriateness of the subject/curriculum.
Appropriateness of the Weighted Ranking Verbal

subject/curriculum. Mean Interpretation
LCCM has effective teaching strategy. 2.95 2 Disagree
LCCM has smart professors in B.S 3.28 1 Agree

Accountancy.
LCCM has an excellent curriculum in 2.80 3 Disagree
terms of B.S Accountancy.
LCCM has a proper way of distributing 2.53 5 Disagree
the subject to the students.
LCCM has appropriate/considerable 2.58 4 Disagree
schedule to their students.
Grand Mean 2.83 Disagree
As revealed in Table 5 “LCCM has smart professors in B.S Accountancy”
has the highest weighted mean of 3.28 which is verbally interpreted as agree,
followed by “LCCM has effective teaching strategy” with 2.95, and the “LCCM
has an excellent curriculum in terms of B.S Accountancy” with 2.80 and has a
same verbal interpretation as disagree. On the other hand, the “LCCM has
appropriate/considerable schedule to their students” is also interpreted as
disagree with weighted mean of 2.58, lastly, “LCCM has a proper way of
distributing the subject to the students” got 2.53 weighted mean with a verbal
interpretation as disagree.
Based on the work of Macalister (2010) formative evaluation has the
purpose of forming or shaping a curriculum to improve it in order to find out what

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is working well and what is not and what problems can be identified. In
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connection, LCCM must change the way of distributing subject by the students,
because as given above this way of distributing subject is the least or the things
that the LCCM needs to improve.
Table 6
mastery of the subject by the professors.
Mastery of the subject by the Weighted Ranking Verbal

professors. Mean Interpretation
Professors always answer the 3.08 4 Agree
questions of the students
Professors give additional 3.13 2 Agree
information about the subject.
Professors teach very well the 2.95 5 Disagree
subject.
Professors encourage their students 3.10 3 Agree
to think deeper
Professors thought the appropriate 3.18 1 Agree
subject to the student.
Grand Mean 3.09 Agree
Table 6 demonstrate that “Professors thought the appropriate subject to
the student” is crucial in the professor having the weighted mean of 3.18;
followed by “Professors give additional information about the subject” with 3.13
Weighted mean and the “Professors encourage their students to think deeper”
with 3.10 weighted mean. The “Professors always answer the questions of the
students” has a weighted mean of 3.08, and lastly the “Professors teach very well
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the subject” got 2.95 weighted mean. Four of the responses have a verbal
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interpretation as agree, while the other one got a verbal interpretation as
disagree.
In connection to the study of Hammond (2006), the mastery of subject
content by a teacher greatly determines the quality of teaching and subsequent
learning. The teacher with good knowledge of the subject matter is able to plan
and teach the lesson by way of highlighting the main points of the lesson to the
learner while clarifying the knowledge misconceptions. This is believed to
influence learning and contributes to the quality of teaching and learning. The
teacher is required to arrange and manipulate the learning environment which
requires a number of tactics intended for learning to take place. This calls for
teachers’ competence in subject content mastery and content delivery. Therefore
the teaching methods and the content are important for the teacher. Training
helps the teacher to comprehend a number of activities, knowledge and skills
which they can use professionally to develop their teaching techniques. With this,
the researchers conclude that mastery of the subject by the professor is one of
the big factors why does LCCM have high passing rate in CPA Licensure
Examination.
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Table 7
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methods employed by the school.
Methods employed by the school. Weighted Ranking Verbal

Mean Interpretation
LCCM use problem based learning 3.10 3 Agree
cases, where the students are use
their knowledge, concepts and skills
to solve realistic business problems.
LCCM use technology based 2.63 5 Disagree
delivery, where are the courses
delivered partially or wholly online.
LCCM has a teaching method that 3.05 4 Agree
shows the expertise of the professors
in their subject matter.
LCCM use content focused method, 3.10 1 Agree
where the professors and learners
have to fit into the content that is
taught.
LCCM use a method of teaching, 3.10 2 Agree
where students are gain new
knowledge from an existing
knowledge.
Grand Mean 3.00 Agree
It can be seen from the table 7 that three of the methods employed of the
school got an equal weighted mean of 3.10 with the same interpretation as agree,
the following are the; “LCCM use a method of teaching, where students are gain
new knowledge from an existing knowledge”; ” LCCM use content focused
method, where the professors and learners have to fit into the content that is
taught”; “LCCM use problem based learning cases, where the students are use
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their knowledge, concepts and skills to solve realistic business problems.”. While
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the “LCCM has a teaching method that shows the expertise of the professors in
their subject matter” has a weighted mean of 3.05 with verbal interpretation of
agree, the last one “LCCM use technology based delivery, where are the courses
delivered partially or wholly online” got a weighted mean of 2.63 with a verbal
interpretation of disagree.
Table 8
Summary of Grand Weighted Means
Variables Grand Mean Ranking Verbal

Interpretation
Appropriateness of 2.83 3 Disagree
Subject/curriculum.
Mastery of the subject by the 3.09 1 Agree
professors.
Methods employed by the 3.00 2 Agree
school.
Table 8 shows the summary of grand weighted mean of all variables
wherein “Mastery of the subject by the professor” has the highest rank having a
grand mean of 3.09, followed by the “Methods employed by the school” with
weighted mean of 3.00, both of the two variables interpreted as agree. Lastly, is
the “Appropriateness of Subject/curriculum” got the lowest rank with weighted
mean of 2.83 and interpreted as Disagree. This only means that the students of
B.S Accountancy in LCCM are agree that mastery of the subjects by the
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professor is the main reason, why LCCM does has a high passing rate in terms
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of CPA licensure examination.
1. Significant difference in the respondents’ evaluation on the
curriculum in Bachelor of Science in Accountancy in La
Consolacion College Manila when grouped according to year
level.
Table 9
Test of the significant differences in the evaluation of the LCCM curriculum
in Bachelor of Science in Accountancy when group according to the year
level.
Aspects of F- Value P- Value Decision Remarks

evaluation.
Appropriateness of 3.25 0.19 Accept Ho No
Subject/curriculum. Significant
Mastery of the 3.28 0.14 Accept Ho No
subject by the Significant
professors.
Methods employed 3.28 0.01 Accept Ho Significant
by the school.
Legends:
Computed t/F value < Critical t/F value, Accept Null hypothesis;
Computed t/F value > Critical t/F value, Reject Null hypothesis
P-value < a = 0.05, Significant; p-value > 0.05, No Significant
It can be seen from table 9 that appropriateness of the subject and
curriculum has an f- value of 3.25 and p- value of .019; Mastery of the subject by
the professors has an f- value of 3.28 and p- value of 0.14; last, by Methods
employed by the school with f- value of 3.28 and p- value of 0.01.Two of the p-
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values are greater than .05, the assumed level of significance; hence, all of their
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null hypothesis was accepted. This means that when the respondents are
grouped according to their year level their responses are not statistically
significant. While the Methods employed by the school has a remarks as
significant.
Table 10
Test of the significant differences in the evaluation of the LCCM curriculum
in Bachelor of Science in Accountancy when group according to the major
subject that taken with passing and failing grade.
Aspects of F- Value P- Value Decision Remarks

evaluation
Appropriateness of 3.34 7.34 Reject Ho No
Subject/curriculum. Significant
Mastery of the 2.34 2.81 Reject Ho No
subject by the Significant
professors.
Methods employed 2.34 1.57 Accept Ho No
by the school. Significant
The table 10 above shows the “Appropriateness of the subject/ curriculum”
got 3.34 in f-value and 7.34 in p-value which means the decision is reject null
hypothesis, and the remarks is there is no significant differences in the LCCM
curriculum in BSA when they are grouped according to the passing and failing
grade that they have taken in their major subjects. Next is the “Mastery of the
subject by the professors” having a 2.34 f-value and 2.81 p-value and the results
is Reject Ho, and No Significant. Lastly “Methods employed by the school” have
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a 2.34 f-value and 1.57 p-values, which means the outcome is Accept the Null
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hypothesis and the remarks is also No Significant.
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CHAPTER 5
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SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
This chapter provides insight on significant findings, conclusions and
recommendation offered by the researcher. The purpose of this was to assess
the evaluation in the Curriculum of Bachelor of Science in Accountancy in La
Consolacion College Manila. Employing the descriptive design, the researchers
gathered the data using survey questionnaires. The gathered data were tested
by level of assumed value of significance of .05. Frequency, Percentage
Distribution, Weighted Mean, Anova Single Factor were employed as statistical
tools.
SUMMARY
The findings of this study answered the 3 questions of the statement of the
problem.
 In the Table 1 answered the profile of the respondents, and it shows the
year level of the respondents and their frequency and percentage, The
Table 2 answered statement of the problem (SOP) 1 based on 1st year
college, the findings is they all passed their major subjects, and they have
no failing marks. In Table 3 this is the answered to the SOP no. 1 based
on 2nd year college, as states in the table 9 out of 10 got passed their
major subjects, while the 1% failed. The Table 4 is the answered to the
SOP no. 1 based on 4th year college, 20 out of 20 have no failing marks,
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but in passing their major subjects their answers are: 2, 3, 13, 14, and 15
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have been passed.
 Table 5, Table 6, and Table 7, this is the answered to the SOP 2, in Table
5 answered the 2.1 in the SOP. The researchers tally the answered of the
respondents and the results of the ‘Appropriateness of the
subjects/curriculum, the grand mean is 2.83 and the verbal interpretation
of that is ‘disagree’. In Table 6 is the answered of the 2.2 in the SOP
‘Mastery of the subject by the professors’ the results of the tally that
researchers conduct is the grand mean 3.09 and the verbal interpretation
is ‘Agree’. In Table 7 is the answered of the SOP 2.3 ‘Methods employed
by the school’, the grand mean is 3.00, so the verbal interpretation is
‘Agree’. In Table 8 shows the summary of grand weighted mean of the
SOP 2. Lastly, Table 9 is the answered in the SOP 3 ‘The significant
difference on the evaluation of La Consolacion College Manila curriculum
in Bachelor of Science in Accountancy, when grouped according to year
level’ and Table 10 is also the answer in the SOP 3 ‘The significant
differences in the evaluation of the LCCM curriculum in Bachelor of
Science in Accountancy when group according to the major subject that
taken with passing and failing grade’ is the researchers take these data by
using one way analysis of variance (ANOVA), the researchers got only in
the results of the data is the F- value, P-value, the decision and the
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remarks. Null hypothesis was accepted and two has remarks of not
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significant and the other one was significant.
CONCLUSIONS
This research aimed to evaluate the curriculum of Bachelor of Science in
Accountancy in La Consolacion College Manila.
Based on the aforementioned findings, the following conclusions were derived.
1. There is different number of major subjects in every year level of an
accountancy student.
2. There are many students who disagree, that appropriateness of subject
and curriculum is one of the factors why LCCM has a high passing rate in
CPA licensure examination.
3. The majority of the BSA student agrees that the mastery of the subject by
the professor and the methods that La Consolacion College Manila
employed is the two main factors why LCCM has a high passing rate in
CPA licensure examination.
4. There are no significant differences in the respondents’ evaluation in the
curriculum of B.S in Accountancy Program of La Consolacion College
Manila in terms of year level in B.S Accountancy when they are grouped
according to their profile, but in terms of methods employed by the school,
there are significant differences when grouped according to their profile.

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RECOMMENDATION
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In this part of the study, the following recommendations were suggested
 The college students of La Consolacion College Manila (LCCM), who are
taking Bachelor of Science in Accountancy, must to pursue the
accountancy course. Prior to the study conducted, that has good
outcome.
 To those students that want to study B.S Accountancy chose LCMM as
their chosen school, for it is proven in their studies that LCCM offers an
effective curriculum that guarantees their learning in Accountancy.
 The researchers also gave recommendations for the LCCM
administration the researchers recommend the administrator to grandeur
their accountancy teaching. Even effective, the researcher suggests that
there incorporate more elements to enhance the teaching of accountancy
in the said school.
 The administrator set standards to the students. To raise a friendly
competition among students and empowers then to do well in the
subject. Following those, they also gave some ideas for the Teachers.
 The teachers should have a new technique in teaching the accountancy
in easy and efficient way. In order for the students to better understand
the subject itself. Another would be improving their teaching technique. If
reporting is not any more effective try games or collaboration to hype up
students into studying the subject.

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REFERENCES
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 Al-Jardani (2014), Nicholas et al (2006). A framework for Curriculum
Evaluation
 Tomlison (2001). A framework for Curriculum Evaluation
 Angel Cruz (2019). Everything you need to know about Accounting
 Shantz ,Latham (2012). International Journal Research
 Hammond (2006). International Journal and Research
 McGrath (2002), A framework for Curriculum Evaluation
 McGrath (2010). A framework for Curriculum Evaluation
 Mac C.alister (2010). International Journal of Human Capital and
Information Technology Professional
 Robert P. Derstine (2019). Accounting
 Harold Averkamp (2019). Definition of Accounting
 Acconting Degree Review (2019). Accounting
 Weaver, Hanna, Freeman, et al (2019). Accounting
 Florendo (2017). Fundamentals of Accountancy Business
Management. (Rex Bookstore Publishing Inc.) pp5-6

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Curriculum Evaluation of Bachelor Science in Accountancy Program of La Consolacion College Manila

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LA CONSOLACION COLLEGE MANILA

SHS – ACCOUNTANCY AND BUSINESS MANAGEMENT

Ms. Marrecel C. Bernardo

La Consolacion College Manila

Of the Requirement of the subject

Rosario, Cary Anne

ABM 12- St. William

S.Y 2019 – 2020

SHS – ACCOUNTANCY AND BUSINESS MANAGEMENT

ACCEPTANCE AND APPROVAL SHEET

CHAPTER 1: THE BACKGROUND AND ITS PROBLEM

Statement of the Problem 4

Scope and Limitation 7

CHAPTER 2: REVIEW OF RELATED WORKS

Thematic Review 8-12

Conceptual Paradigm 17-18

Chapter 3: Research Methodology

SHS – ACCOUNTANCY AND BUSINESS MANAGEMENT

Data Gathering Procedure 23

Method of Data Analysis 24

CHAPTER 4: DATA PRESENTATION AND DISCUSSION

Profile of Respondents According to Year Level 25-28

Summary of Grand Weighted Means 33

Test of the Significant Differences 34-36

CHAPTER 5: SUMMARY, CONCLUSIONS AND RECOMMENDATION

C. Used and Unused Questionnaires

SHS – ACCOUNTANCY AND BUSINESS MANAGEMENT

throughout the research work, to complete the research successfully. We also

invaluable guidance throughout this research. Her vision, sincerity, motivation

express our gratitude to our dearest validators. Ms. Jonalyn B. Pascual, in

Ronald Pastrana, dean of Accountancy, in allowing us to conduct a survey to the

accountancy students of the school. We also want to give thanks to the

Accountancy Department for helping us in conducting our survey in college and

what they all have done

SHS – ACCOUNTANCY AND BUSINESS MANAGEMENT

appreciate this research study

SHS – ACCOUNTANCY AND BUSINESS MANAGEMENT

focused on subjects in financial, public, and managerial accounting, auditing,

administration, business laws, and taxation. In connection with this information,

this research aimed to study the Curriculum evaluation of Bachelor of Science in

Accountancy program of La Consolacion College Manila.

The primary objective of this study was to determine the curriculum

evaluation of Bachelor of Science in Accountancy (BSA) in La Consolacion

College Manila (LCCM). In connection to the study, the researchers wants to

(CPA) licensure examination.

The researchers’ used the quantitative research type of research where

percentage distribution, weighted mean, analysis of variance (ANOVA), were

used in the statistical evaluation.

The research was conducted in La Consolacion College Manila one of the

private Roman Catholic Institution in Manila, Philippines. The participants of the

twenty students from fourth year BSA college students of LCCM.

The results of the evaluation of the B.S Accountancy students to the

SHS – ACCOUNTANCY AND BUSINESS MANAGEMENT

evaluation of the LCCM curriculum in Bachelor of Science in Accountancy when

curriculum in Bachelor of Science in Accountancy when group according to the

evaluation of the Appropriateness of the subject/ curriculum became a decision

one has a remarks as there is a significant difference among the respondents,

but all of them accept the null hypothesis.

is considered in business industry as their main language. This is a process of

recording financial transactions along with summarizing and analyzing an

Emperor Augustus, he provided more evidence about the development of

considered as the Father of modern accounting, because of his discoveries that

helps to develop the accounting system.

The Bachelor of Science in Accountancy (BSA) program is a five-year