Abstract

Standards on admission and retention programs on BS Accountancy are necessary in

order to meet the needs of this profession. Universities and colleges offering this course

must establish a program that will assure high probability for students to successfully

finish this program satisfactorily. This exploratory research analyzes the relationship of

academic performance of BS Accountancy students in their Accounting subjects, and

their performance in the qualifying examination. The result of this study shows that there

is a strong positive relationship between these two variables in all of the three batches

of BS Accountancy who already took the qualifying examination. Since there is a

positive correlation, it revealed that there should be written policies that state the

benchmark of required grades for accounting subjects in order to maintain a possible

high rate of passers for qualifying examination. Standardized Table of Specification

(TOS) on qualifying examination is also recommended in order to give weight on a more

important topic that will be part of the examination.

Keywords: academic performance, qualifying examination, accounting, BS Accountancy

To fulfill the demands of this business, standards for admission and retention in BS

Accounting programs are required. Universities and institutions that offer this course

must set up a plan that will guarantee a high likelihood that students will successfully

complete this program properly. The association between BS Accountancy students'

academic achievement in their Accounting classes and their performance on the

qualifying exam is examined in this exploratory study. In all three batches of BS

Accountancy who have already passed the qualifying examination, the study's findings

indicate a significant positive association between these two variables. Since there is a

positive correlation, it was determined that written policies stating the benchmark of

required grades for accounting topics should exist in order to preserve a potential high

rate of qualifying examination pass-rates. In order to provide more emphasis on a

subject that will be covered in the qualifying examination, a standardized Table of

Specification (TOS) is advised.

Data Analysis

This exploratory research uses data from past records of grades of BSA students for accounting subjects

such as Basic Accounting, Partnership and Corporation, Financial Accounting, etc., and the results of the

previous qualifying examinations. Linear correlation coefficient is used in the study in order to measure

the strength and the direction of a linear relationship between the academic performance of the

students in their accounting subjects and the result of their qualifying examination. The weighted mean

of the academic performance and performance in qualifying examination will also be shown in order to

create a comparison between the first and second batch of students and to identify the factors that

caused that change in the performance. Calculating for the linear correlation coefficient of academic

performance and performance in the qualifying examination

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