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Perceptions of the Grade 12 ABM Students of ZCHHS

on Their Specialized Subjects

Chua, Stanford O.

Perez, Hans Ahearne H.

Tan, Hans Pilman R.

Yu, Fred Anthony D.

Jumahali, Fatima-Raizah T.

Santos, Heart G.

12- ABM Morgan

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CHAPTER 1

INTRODUCTION

1.1 Background of the Study

As the Philippines established the K-12 curriculum, this helps the students

enhance their learning skills, and produce more competent students and prepare graduates

for lifelong and employment. The former president Benigno Aquino III. Approved the

republic act (RA) 10533 signing into law the K-12 program on May 15, 2013. So, the K-

12 program covers kindergarten and twelve years of basic education. This comprises six-

years of primary school, four-years of junior high school and two-years of senior high

school that results to 12 years of succeeding basic education. The new curriculum gives

the students the chance to choose among three tracks, this includes; Academic, Technical

Vocational-Livelihood and Sports and Arts. Then, they undergo immersion that provides

relevant exposure and actual experience in their chosen track.

There are 4 different strands that students are able to choose from under the

academic track. Which are the; Humanities and Social Sciences, otherwise known as

(HUMMS); General Academic Strand or (GAS); Science, Technology, Engineering and

Mathematics or (STEM); and Accountancy, Business Management or (ABM). Students

may choose their strand depending on what course they might take in college. ABM is a

strand or Academic track in senior high school that stands for the Accounting, Business

and Management, and it includes a set of nine specialized subjects namely; Applied
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Economics, Fundamental of Accountancy 1 and 2, Business Finance, Organization and

Management, Business Ethics and Social Responsibility, Business Marketing, and lastly

Business Enterprise Simulation. Applied Economics refers to applying the economic

theories and principles to real life situations that uses economic thinking and knowledge

to personal and financial decisions, and it is a tool that provides utility to Business

Planning, Public Policy Analysis, and Evaluation, it is simply a study of how the theories

work in practice (Chappelow, 2019). Fundamentals of Accountancy 1 and 2 is a subject

which states that it is a process of recording financial transactions to a business, that

follows the accounting process which includes summarizing, analyzing, and reporting the

financial transactions to a particular business entity (Tuovila, 2020).

Business Finance refers to managing and raising of funds or money in a business

which is a responsibility of a financial manager, this subject provides the idea on how

business firms maximize the use of their funds to stabilize operations with effectively and

efficiency (Weston; Woodward). Organizational Management is the process of

Organizing, Planning, Leading, and Controlling resources within the business where the

overall aim is achieving or completing objectives that are beneficial to a business entity.

This strands purpose is a source of preparation for students in their upcoming college

courses related accordingly to this academic track.

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As the students chose their Academic Track, they are expected to face different

kinds of difficulties or challenges and it is up to them to prepare on how they will face it.

Many of the ABM Students are expected to have different kinds of skills in numerical,

leadership, interpersonal and communication skills. These skills will help them become a

better entrepreneur or better individuals to manage their own company in the near future

(Patriz Biliran, 2019). Students under ABM Tracks need to face the real challenge which

is the decision making. In order for them to become a better or a successful entrepreneur

one must know how to make intelligent, brilliant and wise decision.
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1.2 Statement of the Problem

This study aims to determine the perceptions of Grade 12 ABM of ZCHHS on

their specialized subjects. Specifically, it seeks to answer the following questions:

1. What are the specialized subject that are difficult as perceived by Grade 12

Students?

2. How do the Grade 12 ABM Students handle their specialized subjects?

3. How important are the specialized in preparation for their College course as

perceived by Grade 12 ABM Students?

1.3 Significance of the Study of the Study

The result of the study will be of benefit to the following people:

ABM STUDENTS

The study will benefit the students by in preparing them to determine what course

they will take on college. The study also helps the students determine which subjects are

troubling them. Which results the students to find new ways on how to handle the

different subjects.

SCHOOL ADMINISTRATOR

The study will benefit the school administrator by determining what are the

challenges of the ABM Students that they are facing regarding their specialized subjects.
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PARENTS

The study will benefit the parents by having less time consumed in choosing the

course of their children for college and that the parents will have lesser expenses.

1.4 Scope and Delimitations of the Study

This study focuses only on the perception of the Grade 12 ABM Students on their

specialized subjects. The respondents will be the two sections of ABM Strand with the

total of 59 ABM Students of ZCHHS. The researcher’s will be using the total

enumeration method.

Sections Total Population No. Of Total no. Of

Respondents Respondents
Drucker 28 28 28
Morgan 31 31 31
Total 59

1.5 Conceptual Framework

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Independent Variable Dependent Variable

ABM Specialized
Perceptions of
Grade 12 ABM
Subjects

Figure 1: The interplay of the independent and dependent variables of the study

This illustrates the effects of the Specialized Subjects of the Senior High School

of the ABM Strand to the accompanied ABM Students, formulating varied perceptions in

terms if majority or minority of the students have perceived difficulty towards their

Specialized Subjects.

This study aims to determine the effect of the Specialized Subjects on the

Learning Skills of 12 ABM Students of ZCHHS.

Chapter II

Review of Related Literature

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K-12 Program (Kindergarten to Grade 12 Curriculum)

The K-12 program cover kindergarten and 12 years of basic education (six years

of primary education, four years of junior high school, and two years of senior high

school). The K-12 program is to provide sufficient time for mastery of concepts and

skills, develop lifelong learners, and prepare graduates for tertiary education, middle-

level skills development, employment, and entrepreneurship. (DepEd)

The K-12 implementation is starting to become common, not only because of the

numerous advantages that it has towards the overall education system, but it has also

been proven to be useful in preparing the children prior to college, if not, fit to work.

Statistics has shown that students who went through the K-12 learning system land more

jobs as compared to those countries who were using a different education system. Some

of the countries who are under this system are USA, Australia, Singapore, Canada, India,

Japan, China, Germany and the Philippines (Patricia Fioriello, 2020).

The K-12 curriculum is designed to provide a holistic education for all kinds of

students in the Philippines. The K-12 curriculum is designed to help the graduates to join

work forces right after finishing high school, and it can also help the students who seek

for higher education. (The Asian Parent)

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The K-12 program provides the ability to students to receive the support they

need to get back on track. There are Online Credit Recovery Courses, Summer School

Programs, and Insight Schools that provide that personalized attention and tailored

support to help the students to improve and reach their full potential. (K12)

This program also has its disadvantages, which are the displacement of teachers in

the tertiary level, the lack of information concerning the guidelines for implementation,

the lack of university students for two years, and the insufficient resources for the

implementation. (Camilla DJ Vizconde, 2015)

While this program has its disadvantages, the K-12 program also has its

advantage. This K-12 program promotes global competency by accelerating the mutual

recognition of the Filipino graduates and professionals in other countries. This new

program also allows students to choose between three tracks which are the Academic

Track, Technical-Vocational-Livelihood Track, and the Sports and Arts Track which will

help the students in their career in the future. (Enderun Colleges)

Academic Strands
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The Academic track consists of courses that will make college life much easier to

adjust in terms of subject variety, and to a certain degree, the difficulty. This does not

mean, however, that if you take another track, you cannot go to college. If a student chose

the Arts and Design track, for instance, nothing is stopping him or her from taking up

Fine Arts or Interior Designing in college instead of working immediately. It would still

depend on the student. The Academic track is simply the track that prepares the student

for further studies like the most common college courses such as the Business

Management, Engineering, and the Sciences. (Webdev, 2015)

There are four strands that students are able to choose from which are the STEM

(Science, Technology, Engineering, and Mathematics), ABM (Accountancy and Business

Management), HUMMS (Humanities and Social Sciences), and the GAS (General

Academic Strand). (Patriz Biliran, 2018)

STEM is an educational program developed to prepare primary and secondary

students for college and graduate study in the fields of science, technology, engineering,

and mathematics (STEM). In addition to subject-specific learning, STEM aims to foster

inquiring minds, logical reasoning, and collaboration skills. In the United States, the

program helps immigrants with skills in the STEM subjects obtain work visas. In

addition, STEM focuses on perceived education quality shortcomings in these fields, with

the aim of increasing the supply of qualified high-tech workers (Margaret Rouse, 2018).
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The Accounting, Business and Management (ABM) strand provides students with

the skills and knowledge they need to work in the corporate world. This senior high

school strand is for students who want to become business leaders and entrepreneurs. If

running a business, talking to clients, and coming up with strategies to earn money sound

like your ideal career, then ABM is the right strand for you. (Karr Katigbak, 2018)

Humanities and Social Sciences (HUMMS) may open your eyes to what is

happening to our society. According to him the people who chose this strand are spiring

to become the future shapers of this nation that will build progress and deal with a lot of

life. “HUMANISTA” is the term called to people who are taking the HUMMS strand.

HUMMS deals with studying the diversity of human behaviors and interaction in social,

cultural, environmental, economic and political contexts. In this strand your career in the

future will likely be a lawyer, a teacher, a police, a politician, and even a writer. The

HUMMS strand will help you enhance your speaking skills, boost your confidence and

show your hidden talents (Aaron Paul Pasarin, 2019).

The General Academic Strand (GAS) is designed for students who are still

undecided on what course they want to take in college. In this strand, you can choose

from the electives of the different tracks such as Applied Economics, Organization and

Management, Humanities, Social Sciences, and Disaster Preparedness (Karl Nicole

Nucum, 2018).
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ABM (Accounting and Business Management)

The ABM strand provides students, with the skills and knowledge they need to

work in the corporate world. This senior high school strand is for students who want to

become business leaders and entrepreneurs. If your ideal career is to run a business,

talking to clients, and coming up with strategies to earn money then the ABM strand is

your choice. The ABM strand is not all about the money and climbing steep corporate

ladders. The course is also about turning brilliant ideas into products and services that

change the world. Moreover, The ABM strand is about using negotiation strategies to

guide companies and consumers to make good business decisions (Karr Katigbak, 2018).

This strand is designed to familiarize the students with the basic concepts,

principles, and processes related to business organization, and the functional areas of

management. The particular emphasis will be given to the study of management

functions like planning, organizing, leading, controlling, and to orient the students on the

importance of these functions and the role of each area in entrepreneurship. (DepEd)

With subjects like Applied Economics, Business Ethics and Responsibility,

Accountancy, Business Math, and Principles of Marketing, you are trained to think big.

Those who complete this strand will play an important role in the corporate world

(January Collomat, 2018).

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The ABM strand of the Academic Track of SHS has nine specialization subjects,

namely: Applied Economics, Business Ethics and Social Responsibility, Fundamentals of

Accountancy Business Management 1, Fundamentals of Accountancy and Business

Management 2, Business Math, Business Finance, Organization and Management,

Principles of Marketing and Work Immersion. (Isagani Cruz, 2014)

Applies Economics

This subject deals with the basic principles of Applied Economics, and its

application to contemporary economic issues facing the Filipino entrepreneur such as

prices of commodities, Minimum wage, rent and taxes. This subject covers an analysis of

industries for identification of potential business opportunities. (DepEd)

Business Ethics and Social Responsibility

This subject deals with the fundamental concepts, principles, and practices of

ethical standard in the business environment. It combines the theoretical foundations of

setting up business enterprises with the conduct of entrepreneurial activities in the context

of one’s accountability and one’s social responsibility. (DepEd)

Fundamentals of Accountancy Business and Management 1

The Fundamentals of Accountancy Business and Management 1 is an

introductory course in accounting, business and management, and data analysis that will
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develop the student’s appreciation of accounting as a language of business and an

understanding of basic accounting concepts and principles that will help the students

analyze business transactions. (DepEd)

Fundamentals of Accountancy Business and Management 2

This subject deals with the preparation and analysis of financial statements of a

service business, and merchandising business using horizontal and vertical analysis and

financial ratios. Knowledge and skills in the analysis of financial statement will aid the

future entrepreneurs in making sound economic decisions. (DepEd)

Business Math

This subject will provide an understanding of the basic concepts of mathematics

as applied in business. It includes a review of the fundamental mathematics operations

using decimals, fractions, percent, ratio and proportion; mathematics concepts and skills

in buying and selling, computing gross and net earnings, overtime and business data

presentation, analysis and interpretation. (DepEd)

Organization and Management

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This subject is designed to familiarize the students with the basic concepts,

principles, and processes related to business organization, and the functional areas of

management. (DepEd)

Principles of Marketing

This subject deals with the principles and practices in marketing goods and

services. It also focuses on the development of integrated marketing programs that will

help grow businesses. (DepEd)

Business Finance

This subject deals with the fundamental principles, tools, and techniques of the

financial operation involved in the management of business enterprises. It also covers the

basic framework and tools for financial analysis and financial planning and control, and it

introduces the basic concepts and principles needed in making investment and financial

decisions. (DepEd)

Work Immersion

This subject integrates all the key components and processes of Accounting,

Business and Management (ABM) as applied in real-life activities following the business

cycle: business opportunity search, product/service development, business formation and

organization, business implementation and control, business wind-up, and relevant

management reporting in the context of ethical standard and social responsibility.

(DepEd)
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CHAPTER III

METHODOLOGY

This chapter will present the research methods used in the study. This includes the

Research Design, Research Setting, Determination of Sample Size, Participants, Research

Instrument, Validation of the Instrument, Data Gathering Procedures, Data Processing

Method, and the Statistical Treatment.

Research Design

This study will be using the qualitative descriptive type of research since it

focuses on the perceptions of the grade 12 ABM students on their specialized subjects.

This study will be using the descriptive type of research, specifically the descriptive

survey, because the respondents will be asked to answer the questions that are answerable

by YES or NO and short responses from them.

Research Setting

This study will be conducted at the Zamboanga Chong Hua High School. This

place is selected due to the researchers having better connections to this school. This

study will be conducted on both the Grade 12 ABM sections. These two sections are

known as the Grade 12 ABM-Drucker, and the Grade 12 ABM-Morgan. This study is
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primarily focused on the perceptions of the Grade 12 ABM students on their specialized

subjects.

Determination of Sample Size

The researchers will be using the Total Enumeration Method which includes all of

the Grade 12 students in the ABM strand. Since there is a total population of 59 students

on the Grade 12 ABM strand, all the 59 students will be the respondents.

Participants

There is a total of two sections in the ABM strand which are the Grade 12 ABM-

Drucker and the Grade 12 ABM-Morgan. The respondents will be grouped in two

categories. First, according to their gender (Male or Female). Second, according to their

age (16-17, 17-18, and 19-20). All the 60 students in these sections will be the

respondents for the study. 28 of the respondents will be coming from the Grade 12 ABM-

Drucker and another 31 of the respondents will be coming from the Grade 12 ABM-

Morgan.

Research Instrument

This study will be using a questionnaire as its research instrument, since this study

aims to determine the perceptions of the Grade 12 ABM students of the Zamboanga

Chong Hua High School on their specialized subjects. The questionnaire will be

consisting of four parts, which are the respondent’s profile (which consists of the
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respondent’s name, age, and gender), directions, survey questions (the questions will be

based from the Statement of the Problem), and the respondent’s signature.

Validation of the Study

The questionnaires will be validated by experts on the field of research. These

people will determine whether the questions are related to the statement of the problem.

The validation of the study will determine if the research is valid and reliable, and if it

will ensure correct responses from the respondents. The validation will also be looked

into the questionnaire’s grammatical structures, and quality of the items and correction of

format of the research instrument in general.

Data Gathering Procedures

The researchers will be writing a letter of permission to conduct our study for the

research which will be the questionnaires that are going to be distributed to the

participants of the study. The participants will be asked to answer all the questions that

are going to be written on the questionnaire. When the participants have finished

answering all the questions, the questionnaires will be retrieved and the data that were

gathered will be tabulated, analyzed and interpreted.

Data Processing Method

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All data that will be gathered from the questionnaires will be tabulated. Then the

researchers will analyze the data gathered, and then will do the interpretations.

Statistical Treatment

The following are the statistical tools to be used in interpreting and analyzing the

data.

Frequency- It is used to find the total number of the respondents who answered

that they strongly agree, agree, undecided, disagree, and strongly disagree. This will be

done by tallying the results of the answers of the respondents.

Mean- It is used to find the average of the respondents who will answer that they

highly agree, agree, undecided, disagree, and highly disagree.

Percentage- It is used to find the percentage of the mean of the perceptions of the

Grade 12 ABM students on their specialized subjects.

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