Level of Accounting Skills of Grade 11 ABM Students

Background of the study

Accounting skills are abilities that allow you to accurately and ethically manage financial transactions,

analyze financial data, and generate financial reports. They are competencies that allow individuals in

financial management to create and analyze financial records and help businesses improve and achieve

their financial goals. These skills make accountants reliable and trust worthy. Accounting skills can

comprise hard skills such as proficiency in using accounting software programs and financial reporting,

planning and controls.” Rachel Rotich (2013)

Accounting skills are abilities that includes soft and hard skills.

Furthermore, accounting skills are qualities that enable you to manage financial data, reports, and

transactions accurately. Like other professionals, accountants need a combination of hard and soft skills

to ensure clients conduct their business in compliance with applicable accounting standards and

regulations.

However, it is alarming to note that more and more Grade 11 Students who are taking ABM Strand

could hardly calculate the basic accounting equation. In response to this concern, the business ABM 11

Fundamentals of Accountancy and Business Management of OPNHS is embarking on a project that will

help Grade 11 ABM Students to becoming better in solving accounting equations.

The researchers conducted this study to fulfill the research gaps of the previous related study. Results

of the study will hopefully guide the ABM STUDENTS in making decisions about the accounting course.

The said project will also be an initial move for the ABM students to help them develop and enhance

their accounting skills. The aim of this study is to investigate the level of accounting skills of Grade 11
ABM students in Old Poblacion National High School. Results of this study will hopefully help them

enhance their accounting skills.

Statement of the problem

The purpose of this study is to identify the level of Accounting skills of Grade 11 ABM student in Old

Poblacion National High School for the school year 2023-2024.

Specifically, it seeks to answer the following questions:

1. What is the demographic profile of the respondents in terms of:

A. Age and

B. Sex

2. What is the level of Accounting skills of the respondents in terms of:

A. Balancing?

B. Organizing?

C. Analyzing data?

D. Critical thinking?

3. Is there a significant difference on the level of Accounting skills among the respondents when

group according to their demographic profile?

Hypothesis

There is no significant difference in the level of accounting skills among the respondents when

grouped according to their demographic profile.

Scope and Delimitation

The coverage of this study is to determine the level of accounting skills of the Grade 11 ABM students in

Old Poblacion National High School during the School Year 2023 – 2024. The focus will be the accounting

skills namely the critical thinking skills, balancing, and analyzing accounting equation. In gathering the

relevant data, surveys and questionnaires will be conducted within a selected participants. Some

accounting skills are not mention in doing this research such as management accounting, book keeping,

communication, cost accounting, financial analysis. Also, in conducting this study, the researchers

doesn’t allow all the Grade 11 ABM students to participate in answering the research data collection

method. Furthermore, students at this level are expected to have a foundational understanding of

accounting, but they may not yet be proficient in advanced accounting techniques or applications.

Significance of the Study

The study on the level of accounting of Grade 11 ABM students during the School Year 2023 – 2024 is

significant as it can help identify areas where students need improvement and assist educators in

developing more effective teaching strategies. This study is significance to the following:

Teachers. This may inform the development of accounting skills for Grade 11 ABM students. The study

can also provide insights into teacher practices that can contribute to or alleviate accounting skills

difficulties among ABM students.

Grade 11 ABM students. This study contained the different types of accounting skills that will increase

the knowledge of ABM students in Accounting. This study will help them enhance their accounting skills.

Current and future Accountance In this study, accountants are involved. There are several accounting
skills that every accountant must have. This study will help them know more about accounting and

enhance their accounting skills.

Future researchers. This study may contain the background information and ideas that the future

researchers need in conducting related study. This study may help the future researchers as an

information source and assist them in doing new related study.

School administrators. The results of this study may utilize the proposed intervention plan for the

school administrators in regard to accounting skills of Grade 11 ABM students. This may lead them to

come up with an idea and create an effective way that may help the Grade 11 ABM students to enhance

their accounting skills.

Definition of terms

Conceptual definition of terms

Balancing – The process of achieving or maintaining equilibrium.

Organizing – Is a management function that forms the step after planning.

Critical thinking – Is a kind of thinking in which you question, analyze, interpret evaluate and make a

judgment about what you read, hear, say, or write.

Accounting skills – The abilities that allow you to accurately and ethnically manage financial

transactions, analyze financial data and generate financial reports.

Age – The people in a place or organization who were born during a particular period of time.

Operational definition terms

Balancing – Is an accounting skills where you need to ensure that total debits and credits is an

accounting system are equal.

Organizing – Refers to structure the relationship of a group of people who work together group of a

business or task and activities. It is gives responsibility to achieve the common goals of the student.

Critical thinking – Is an accounting skills that refers to the ability to analyze the accounting equation.

Accounting skills – May be defined as identifying, measuring recording and communicating of financial

information.

Age – It pertains to the time elapsed between the date of birth and time when the study was conducted.