RECOMMENDATIONS OF FUNDAMENTAL SPREADSHEETS: THE

APPLICABILITY AND VALIDITY OF ACCOUNTING WORKSHEETS TO

THE ACCOUNTANCY STUDENTS OF MTIM

A Research Paper Presented to the Faculty

of College or Tertiary of Education Department

Masters Technological Institute of Mindanao.

Mariano Badelles Street, Iligan City, Lanao del Norte

In Fulfillment of the Requirements for the English 5A: Purposive

Communication of First Year Accountancy Students

BEDUA, ANGELINE A.

DIMNA, ANJELA S.

MAUTI, ABDUL HAKIM S.

DECEMBER 2023
 APPROVAL SHEET

This research entitled “RECOMMENDATIONS OF FUNDAMENTAL

SPREADSHEETS: THE APPLICABILITY AND VALIDITY OF

ACCOUNTING WORKSHEETS TO THE ACCOUNTANCY STUDENTS OF

MTIM” prepared and submitted byAbdul Hakim S. Mauti, Angeline A. Bedua,

Anjela S. Dimna. In fulfillment of research in Eng 5A – Purposive Communication.

MS. JOFELY JULITO

Research Adviser

Approved and accepted in particular completion of the requirements for ENG 5A –

Purposive Communication.

ENGR. EB RANDE V. DEIPARINE

CEO of MTIM

ii
 AKNOWLEDGEMENT

The researchers would want to express their deepest gratitude and heartfelt

appreciation to these god-sent individuals who, in one way or another, assisted them

in completing this work.

To Ms. Jofely Julito, who taught us in Research, for providing us with the

knowledge and instructions on how to initiate and carry out this research study. And

also, for her patience and help in providing the remaining material. We are grateful.

Thank you to the group members, or simply the researchers in this study, for

their perseverance and dedication to the task.

To the research respondents who gave up their valuable time to complete the

questionnaires and for their support in making this study a success.

To the parents of the researchers for their love, support, and encouragement.

iii
 ABSTRACT

This research focuses on the recommendation of fundamental spreadsheets:

the applicability and validity of accounting worksheets to the accountancy students of

Masters Technological Institute of Mindanao or MTIM. The purpose of this study was

to determine how scamming situations affect the 30 selected accounting students of

Masters Technological Institute of Mindanao or MTIM. In order to ensure that

respondents would not have any trouble responding, the researcher employed

standardized survey questionnaires that are simple and not excessively complicated.

This study specifically aimed to identify the profile of the respondents,

including their age, gender, civil status, year level of the respondents, and the status

of the respondents being an accountancy student (Regular or Irregular). It also aimed

to answer the 5 questions survey with a follow up question to reach the expected

outcome of the study, that are all included in the chapter 4's results and discussions.

Results of this study revealed that almost of the respondents has a positive

thoughts and rights regarding the applicability and validity of accounting worksheets

to the accountancy students of MTIM, based on their experienced throughout their

accounting years.

iv
 Table of Contents

Title Page ………………………………………………………………………….... i

Approval Sheet …………………………………………………………………….. ii

Acknowledgement …………………………………………………………………. iii

Abstract …………………………………………………………………………….. iv

Table of Contents ………………………………………………………………….. v

CHAPTER I: THE PROBLEM AND ITS SCOPE

1. 1 Introduction …………………………………………………………...... 1

1. 2 Statement of the Problem ….………………………………………….... 3

1. 3 Null Hypothesis ………………………………………………………… 4

1. 4 Significance of the Study ……………………………………………….. 4

1. 5 Scope and Delimitation ………………………………………………… 5

1. 6 Definition of Terms …………………………………………………….. 6

CHAPTER II: REVIEW AND RELATED LITERATURE AND STUDIES

2. 1 Local Studies ………………….………………………………………… 7

2. 2 Foreign Studies …………….…………………………………………..... 8

2. 3 Conceptual Framework …………………………………………………. 9

2.4 Theoretical Framework ………………………………………………….10

III. RESEARCH METHODOLOGY

3. 1 Research Design ………………………….…………………………..... 12

3. 2 Locale of the Study ................................................................................. 12

3. 3 Subject of the Study ................................................................................ 15

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 3. 4 Research Instrument Used ...................................................................... 16

3. 5 Validation of Instrument ......................................................................... 18

3. 6 Statistical Tool …………...……………………………………….…… 18

CHAPTER IV: PRESENTATION, ANALYSIS, AND INTERPRETATION OF

DATA

4. 1 Demographic Profile Data……………………………………………… 20

4. 2 Research Survey Questionnaires Data ………………………………… 24

CHAPTER V: SUMMARY, CONCLUSION, AND RECOMMENDATION

5. 1 Summary …………………………………………………………….... 29

5. 2 Conclusion ……………………………………………………………. 30

5. 3 Recommendations …………………………………………………...... 32

Appendices

A. Letter to Management ………………………………………………….. 34

B. Letter to Food Panda Delivery Riders ………………………………….. 36

C. Sample Questionnaire ………………………………………………….. 38

D. Sample Answer of the Respondents ……………………………………. 41

E. Documentation …………………………………………………………. 43

Bibliography

A. Internet Source …………………………………………………………. 47

B. Dictionary ……………………………………………………………… 47

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 CHAPTER I

THE BACKGROUND OF THE STUDY

1.1 Introduction

Nowadays, spreadsheets are generally recognized and approved as business

applications that many accountants utilize for operational procedures and financial

reporting, even though accounting software is readily available. Spreadsheet usage

training is a requirement for both CPAs (certified public accountants) and

accounting students to refresh their knowledge. The spreadsheet competencies that

accountants require the most are data entry, formatting, computation, charting, and

reasoning. The ability to use pivot tables and lookup tables should also receive

specific emphasis from accountants and accounting students. Spreadsheet

proficiency can enhance an accountant's other competencies. Gaining more

knowledge can boost output; on the other hand, being unable to apply new

technologies can cause worry and degrade decision-making.

Additionally, in finance and accounting education, spreadsheet applications

and worksheets are widely used. Learning through spreadsheet applications is

preferred over traditional learning; using spreadsheet applications can boost student

motivation and attitudes; instructional strategies and media features of learning can

impact accounting learning; preferences for classes that included spreadsheets were

superior to accounting classes based on traditional lecture techniques; students in

the spreadsheet class outperformed their peers in the traditional class.

Furthermore, the process of preparing financial statements for each accounting

period is made easier by the accounting worksheet. An accounting worksheet can also

be utilized to look into the reasons behind any financial statements that have already

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been prepared that do not balance. In order to represent the initial posting of the

accounts, the adjustment entries made, and the final presentation in the form of

financial statements, it functions as an analytical and summary tool. An accurate way

to assess a company's financial standing before its financial statements are prepared is

by using an accounting worksheet. There is no set structure for this spreadsheet

because of its internal nature, which means that it can differ depending on the needs

of individual companies.

According to Atlantis Press (ICASTSS 2019) Acceptance of new computer

technology must be assessed by directly applying the technology. The study's goal

was to assess student adoption of spreadsheet-based accounting applications for basic

accounting practice learning. Evaluative study employing the Technology Acceptance

Model (TAM) was used. The Technology Acceptance Model (TAM) was used to

evaluate the acceptance of the spreadsheet-based accounting application using a

transaction cycle methodology. The TAM model's major components are perceived

usefulness and simplicity of use. This model demonstrates that when users are given

new software packages, their judgments of usefulness and simplicity of use determine

how and when they will utilize the new program. The TAM assumes that usefulness

and ease of use are always the primary determinants of use decisions.

So, in this research study, the researchers will discuss and talk about the

recommendations of fundamental spreadsheets, especially to the applicability and

validity of accounting worksheets to the accountancy students. What is the real-life

applicability of the spreadsheets to the accountancy students of MTIM? How does the

accountancy students realize and know the pure validity or acceptance of accounting

worksheets. What are the main benefits of those accounting spreadsheets to them as

an accounting student and aspiring CPAs in the future. The researchers will have the

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respondents from the school of MTIM, where the accounting students located.

1.2 Statement of the Problem

This study aims to serves as a clear articulation of the issues and challenges

surrounding the recommendations for the use of fundamental spreadsheets and

accounting worksheets in the education of accountancy students at MTIM. The

proficiency of accountancy students in utilizing spreadsheet software, such as

Microsoft Excel or Google Sheets, needs to be scrutinized. To what degree are

students developing the necessary software skills relevant to the accounting. The

extent to which the recommendations align with the curriculum objectives of MTIM's

accountancy program needs thorough examination. Is there a seamless integration of

fundamental spreadsheet activities with the core learning outcomes of the program. In

order to get some information, this study will seek the following questions:

1. What is the demographic profile of the respondents (Accountancy students of

MTIM)?

a. Age

b. Gender

c. Civil Status

d. Grade Level

e. Regular or Irregular

2. What is the real applicable accounting worksheet to use, as an accountancy

student of MTIM?

a. Paper Columnar Worksheets

b. Excel Columnar Worksheets

3. Does the Accounting Students of MTIM validated/accepted of having the

Accounting Worksheet?

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 4. Does the Accounting Student of MTIM having difficulties/issue of having

many columnar worksheets?

5. Does the Accounting Worksheet has an applicability/appropriateness on the

Accounting Students of MTIM?

1.3 Null Hypothesis

The following hypotheses were formulated based on the statement of the

problem:

Ho1. The Accounting Students of MTIM doesn’t validate and accept of

having the accounting worksheets.

Ho2. The Accounting Students of MTIM doesn’t experience difficulties/issue

of having a lot of accounting worksheets.

Ho3. The Accounting worksheets doesn’t have an applicability or

appropriateness on the Accounting Students of MTIM.

1.4 Significance of the Study

The object of this research is expanded recent fundings, especially to the

broader field of educational research by providing empirical evidence on the impact

of integrating technology, specifically spreadsheets, into accounting education. This

research can be valuable for educators, researchers, and policymakers beyond MTIM,

influencing best practices in accounting education globally. Understanding the

practical application of accounting principles through recommended spreadsheets can

bridge the gap between theory and practice. The study can demonstrate the

significance of hands-on learning in reinforcing theoretical concepts and preparing

students for real-world accounting scenarios.

1.4.1. To the Accountancy Students of MTIM. This research can highlight the

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practical and oriented benefits that MTIM accounting students can receive from

appropriately employing worksheets in their education.

1.4.2. To the Public. This research is made to provide more information to

the public about the “RECOMMENDATIONS OF FUNDAMENTAL

SPREADSHEETS: THE APPLICABILITY AND VALIDITY OF ACCOUNTING

WORKSHEETS TO THE ACCOUNTANCY STUDENTS OF MTIM.” Outlines the

reasons why the research is important, relevant, and helpful. Here are some potential

points of information on the usage of spreadsheets in public; it is also vital to connect

these points to the overarching goals of increasing public financial management,

accountability, and overall public effectiveness.

1.4.3. To the Future or Next Researchers. This study may identify gaps in

the existing literature or areas that require further investigation. On the worksheet for

future or next researchers, it is important to highlight how the current study's findings

and insights can contribute to the ongoing academic discourse, guide future researcher

endeavors, and inform educational practices.

1.5 Scope and Delimitations

The research study will focus on the about the recommendations of

fundamental spreadsheets, especially to the applicability and validity of accounting

worksheets to the accountancy students. The respondents of this study are composed

of a total of 30 randomly selected accountancy students in the school of MTIM. The

researchers will conduct survey questions that will be answered before the year 2023

ends. In the manner now being indicated, the researchers wanted to know the

applicability and validity of accounting worksheets to the accountancy students of

MTIM. This overall research study is projected to be done and finished in the month

of December year of 2023.

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1.5 Definition of the Terms

For better understanding, in this research study, there are some words or

phrases that may not be understood by the readers. So, the following terms below are

theoretically and usefully defined for a better understanding of the readers.

 Recommendations - refer to suggested guidelines or advice provided to

educators, administrators, and stakeholders at MTIM regarding the use of

fundamental spreadsheets in the education of accountancy students.

 Fundamental Spreadsheets - to basic and essential features within

spreadsheet software, such as Microsoft Excel or Google Sheets, that are

deemed fundamental for accounting education.

 Applicability - It assesses how well these recommendations align with the

educational goals and curriculum objectives of the accountancy program.

 Validity - It examines whether the use of spreadsheets contributes

meaningfully to the development of accounting skills and knowledge among

students.

 Accounting Worksheets - These may include templates for financial

statements, budgeting tools, or other exercises designed to reinforce

accounting concepts.

 Accountancy Students - These students are pursuing a course of study

focused on accounting, with the goal of acquiring the knowledge and skills

necessary for a career in the field of accountancy.

 MTIM – It derives to the word “Masters Technological Institute of

Mindanao”. It is the school for taking Bachelor of Science in Accountancy.

These may include the location of the study, where the respondents or the

accounting students can be found.

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 CHAPTER II

REVIEW OF RELATED LITERATURE

This chapter presents the review of related literature and studies that further

elaborates the information regarding the conception of the study and its connection to

the present study.

2.1 Search Description of Local Related Literature

According to Atlantis Press (ICASTSS 2019), the spreadsheet-based

accounting application with a transaction cycle methodology is utilized for the

accounting cycles of service and trade companies. This application is divided into

four sections: initial setup, transaction input, ledger and financial statements, and

closing. The initial configuration contains company information, account, customer,

supplier, and inventory configuration. The transaction cycle approach was employed

for transaction input, which comprises the purchase, sell, and cash cycles. Ledgers

and financial reports include balance sheets and financial statements, as well as

ledgers and subsidiary ledgers. Comprehensive income statements, changes in equity

statements, financial position statements, and cash flow statements are examples of

financial statements. Closing is done to close nominal accounts so that the application

is ready to record transactions for the following period.

Furthermore, to compile the company's financial statements, a spreadsheet-

based accounting tool with a transaction cycle approach might be employed. This

application can also be used for basic accounting practice learning. This application

can be used if the technical and operational feasibility conditions have been met.

According to the findings of the expert tests, the spreadsheet-based accounting

application with a transaction cycle methodology meets both technical and operational

feasibility requirements. The spreadsheet-based accounting application with a

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 transaction cycle approach should be tested to determine user adoption. A

methodical the application acceptance level has never been evaluated. As a result, it is

required to assess the application's level of acceptability. To improve efficacy,

lecturers must analyze students' acceptance of the usage of technology.

2.2 Search Description of Foreign Related Literature

According to Akash Dania and Clyde Posey (2020), several business school

educators have started using spreadsheets and other visual presentation media for

instructional purposes Many textbooks now include spreadsheet answers as part of the

instructor materials that go with the textbook. Because of the ease of use of these

materials, educators may believe that this tool is a feasible means to present topic

information. Spreadsheets have grown in popularity as an instructional tool,

particularly because they are thought to increase students' modeling skills (Powell

1997a, 1998; Savage, 1997; Thiriez, 2001). According to previous studies on

instructional delivery modalities, various courses typically foster different learning

approaches. Ramsden and Entwistle (1981), for example, examined two thousand

students from 66 academic departments in six different disciplines to understand

"approach to studying" and concluded that a deep approach is more common while

teaching arts courses, whereas case scenario simulation more prevalent in applied

courses. Science, engineering, and accounting are examples of Journal of Business,

Industry, and Economics disciplines. Spreadsheet design also encourages an open-

ended, problem-oriented, and self-exploratory learning environment for pupils.

Furthermore, spreadsheets are interactive, providing instant feedback for changing

conditions (such as updating source data or equations). Accounting instruction design,

which is widely used, can benefit from these features.

The usage of spreadsheets, on the other hand, has a learning curve. What do

8|Page
 students think about using spreadsheets instead of traditional learning tools?

To address this issue, we polled accounting students at a Mississippi-based higher

education institution. We propose answers to the topic of whether using spreadsheets

in applied accounting classes increases students' conceptual knowledge of course

material. The significance of this work is multifaceted. Knowledge of student views

of spreadsheet properties can be useful in spreadsheet design. Student spreadsheet

choices can influence course design. Information about student "turn-offs" might also

help to prevent practices that are unappealing to students.

However, it is also critical to balance the usage of learning tools such as

spreadsheets and traditional lectures. What do students think about the usage of

spreadsheets in accounting classes? The researchers investigated this issue by polling

accounting students. The researchers also addressed the topic of accounting students'

preference for the usage of spreadsheets in accounting class vs traditional accounting

teaching methodologies in most commercial accounting schools.

2.3 Conceptual Framework of the Study

Independent Variable Covariates Dependent Variable

Demographic profile of Determine the Applicability

the respondents: Survey and Interview and Validity of Accounting
Year/block: Worksheets used by
using self-made.
Gender: accountancy student in
Age:
MTIM.

Figure 1. This figure shows the procedure of the Independent Variable, Covariates, and

Dependent Variable.

The demographic profile of the respondents in the study conducted on the

applicability and validity of accounting worksheet in the MTIM school, including

year/block, gender, and age.

The study focusses on the essential features and functions of spreadsheets in

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the context of accounting education. This includes data entry, formula application,

data analysis, and visualization. Explore the practical relevance and utility of

accounting worksheets in the learning process. This involves understanding how

spreadsheet applications align with real-world accounting tasks. Regarding gender,

the study likely involved both male and female accountancy students. Understanding

the representation of different genders among the students allows for a comprehensive

analysis of any potential differences or similarities in their applicability and validity

of accounting worksheet. Age is another important demographic factor. Accountancy

students of different age groups may have varying levels of experience, data

analyzing, and formula application. By considering age as part of the demographic

profile, the study can explore how factors such as generational perspectives or

technological proficiency may influence the accountancy students and interactions

with other students.

By establishing this conceptual framework, you create a structured foundation

for investigating and implementing recommendations related to the applicability and

validity of accounting worksheets for accountancy students at MTIM.

2.4 Theoretical Framework of the Study

A Theory of Applicability and Validity of Accounting Worksheets to the

Accountancy Students;

Provide a brief overview of the significance of spreadsheets in accounting

education. Highlight the importance of accounting worksheets in the learning process

for accountancy students. Introduce the context of the study, focusing on the

applicability and validity of accounting worksheets. Explore relevant theories related

to accounting education and the use of spreadsheets. Discuss theories

supporting the integration of practical applications, such as accounting worksheets, in

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the learning process. Consider educational theories that emphasize hands-on learning

and the development of practical skills. Examine theories related to the integration of

technology in education, specifically the use of spreadsheets in accounting instruction.

Discuss how technological tools contribute to the development of analytical and

problem-solving skills in accounting students. Analyze studies and literature that

demonstrate the practical applicability of spreadsheets in accounting education.

Discuss how using accounting worksheets aligns with real-world accounting

practices, preparing students for professional roles. findings from the theoretical

framework. Emphasize the importance of incorporating accounting worksheets in the

education of accountancy students at MTIM. Conclude with the potential positive

impact on students' learning outcomes and future professional success.

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 CHAPTER III

RESEARCH METHODOLOGY

This chapter covers the many methodologies used in data collecting and

analysis for the research. The methodology will cover topics including the study's

location, research design, subject of the study, the instrument used, the validation of

instruments, the procedure of gathering data, and lastly, the statistical tool used in the

study. The study will look into the true applicability and validity of accounting

worksheets to accounting students at the Masters Technological Institute of

Mindanao, or MTIM, as well as possible recommendations to the accounting students

for what is much better to use, whether it is the spreadsheet via Excel worksheets or

columnar paper worksheets.

3.1 Research Design

The approach known as descriptive research is used in this study. A survey

descriptive research design is a quantitative research process in which researchers

administer a survey to a sample or the complete population of respondents. The

descriptive research design of this study seeks to determine the applicability and

validity of accounting worksheets to accounting students at the Masters Technological

Institute of Mindanao, or MTIM. This method was used to collect data from

respondents at a specific point in time. The goal is to gather and work with clear and

exact information to help people gain a complete understanding of the problem.

3.2 Locale of the Study

This study will be conducted solely in the Masters Technological Institute of

Mindanao (MTIM) buildings. The researchers selected this location considering it is

the primary focus of this research, where accounting students or participants can be

found, and it will be ideal for studying the recommendations of fundamental

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spreadsheets, particularly the applicability and validity of accounting worksheets to

accounting students.

The map below illustrates the study's location or area, where the respondents

are now located. The Masters Technological Institute of Mindanao (MTIM) has two

(2) separate buildings, as seen by the two (2) different arrow stars colors that indicate

the locations of the MTIM buildings. The first is a black arrow star indicating the

exact spot of the MTIM (New Building for College Department). It also represents the

building for college accounting student who is/are “Irregular”. The New Building is

located near the Public City Plaza of Iligan, between Brgy. Tambacan and Brgy.

Pobalacion. The second is the location of the MTIM Original Building for College

Department, which serves the accounting students who is/are “Regular”. It is located

at Mariano Badelles St. Brgy. Poblacio, Iligan City. Both the location serves the

accounting students as first- through fourth-year Bachelor of Science in Accountancy

students. Additionally, those places replicate the locations of the research participants,

as well as the areas where the MTIM accountancy students found the worksheets to be

valid and applicable.

Figure 1. Location map of the study where the respondents are located in

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66HP+7HG, Mariano Badelles St., Iligan City, Lanao del Norte.

Figure 2. Image of Masters Technological Institute of Mindanao Coop. College

Department.

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Figure 3. Image of Masters Technological Institute of Mindanao Coop. College

Department.

3.3 Subject of the Study

Students from the Masters Technological Institute of Mindanao (MTIM),

where students pursuing the Bachelor of Science in Accountancy are based, will be

the focus of the research. The researchers likewise chose college accounting students

as the main participants for this study.

Furthermore, the researchers picked and targeted only 30 Accounting students

or responders. The researchers divided the 30 respondents into two MTIM buildings

(college and senior high school), as shown in the data below. Accountancy students at

Masters Technological Institute of Mindanao are the most ideal research responders

since they can provide information as well as their own experiences with deciding

what type of spreadsheets to utilize in their course.

MTIM Department Number of Percentage

Respondents/Participants

of the Study (BSA &

ABM Students

College Department 30 100%

Total Total of 30 Total of 100%

Table 1. This table shows the 30 Accounting Students of MTIM or participants, from

college department. And the table shows the total percentage of the respondents.

MTIM Building Number of Percentage

Respondents/Participants

of the Study (BSA

Students)

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 MTIM New Building 9 30%

MTIM Original Building 21 90%

Total Total of 30 Total of 100%

Table 2. This table shows the 30 Accounting Students of MTIM or participants, from

college department. And the table shows the total percentage of the respondents after

diving them into their referred buildings.

3.4 Research Instrument Used

In order to provide reliable information, the researchers made sure to use

standardized survey questionnaires that are simple and not overly complicated so that

the respondents won't have trouble responding.

3.4.1 The Survey Questionnaire

A questionnaire is a research tool or instrument that consists of a set of

questions or other forms of prompts designed to gather data information from a

respondent.

Its applicability is determined by the types of data required to answer a

research topic and the respondents from whom the researcher wants to obtain data. It

contains a total of 15 questions in the style or type of questionnaire that is called

"Multiple Choice and Binary Questions," which contains closed-ended questions in

order for the respondents to choose easily.

R.1 DEMOGRAPHIC PROFILE OF THE ACCOUNTING STUDENTS OF

MASTERS TECHNOLOGICAL INSTITUTE OF MINDANAO (MTIM)

Name (Optional)

___________________________

1. Age

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 ◯ 17 – 19 years old ◯ 20 – 24 years old ◯ 25 and Above

2. Gender

◯ Male ◯ Female ◯ LGBTQ+

3. Civil Status

◯ Single ◯ Married ◯ Others

4. Year Level

◯ 1st Year ◯ 2nd Year ◯ 3rd Year ◯ 4th Year

6. Status of being an accountancy student

◯ Regular ◯ Irregular

The Research Survey Questionnaire

The following questions below, is the survey questionnaire example that the

researchers conducted in order to determine the “RECOMMENDATIONS OF

FUNDAMENTAL SPREADSHEETS: THE APPLICABILITY AND VALIDITY

OF ACCOUNTING WORKSHEETS TO THE ACCOUNTANCY STUDENTS

OF MTIM”.

R2. What is the real applicable accounting worksheet to use, as an

accountancy student of MTIM?

◯ Paper Columnar Worksheet ◯ Excel Columnar Worksheet

R3. Does the Accounting Students of MTIM is validated/accepted of having

the Accounting Worksheet?

◯ Yes, definitely. ◯ No, it isn’t.

Follow-up Question:

For own opinion, why do you think that it is validated or accepted?

For own opinion, why do you think that it is not validated or accepted?

R4. Does the Accounting Student of MTIM having difficulties/issue of

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having many columnar worksheets?

◯ Yes, definitely. ◯ No, it isn’t. ◯ Sometimes/Maybe

Follow-up Question:

For own opinion, what do you think is the possible reason, why it has a

difficulties or issues towards the accounting students of having a lot of columnar

worksheets?

R5. Does the Accounting Worksheet have an applicability/appropriateness on

the Accounting Students of MTIM?

◯ Yes, definitely it has. ◯ No, it hasn’t.

Follow-up Question:

For own opinion, what do you think is the real applicability and

appropriateness of having the accounting worksheets to the accounting students?

3.5 Validation of the Instrument

In the validation of instruments, the purpose of the researchers is to identify

needs in the instruments that they will use and then validate them. When the

researchers finally make their questions for their survey questionnaire, they will either

go to their adviser or request to call and have an expert in the research study. In order

to check and validate their questions that the researchers have conducted with their

adviser and expert. After the expert checks and validates the questions, the results

will tell the expert to the researchers if the questions are correct or if they are wrong.

3.6 Statistical Tool Used

The researchers employed frequency and percentage distributions to calculate

the percentage of the outcome based on the collected data in this study. Percentage

distribution is calculated using the formula percent = F/N x 100, where F is a

categorized display of data used to summarize the tallied scores from the

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questionnaire, N is the total number of respondents in the study, and 100 is the

specified number in the formula. In addition, the percentage distribution was

calculated by multiplying the number of frequencies by the total number of

respondents and then multiplying by 100. The frequency and percentage distribution

can aid researchers in determining the study's data percentage. The percentage is

calculated by taking the frequency in the category divided by the total number of

participants and then multiplying it by 100%.

𝑃 = 𝑓/𝑛 (100)

Where: P – Percentage
F - Frequency for each category
N - Total number of respondents

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 CHAPTER IV

PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

This chapter includes the outcomes of the data presentation, analysis, and

interpretation. A visual representation of the data is provided, accompanied by an

explanation. The data analysis process yielded insights into the recommendations for

basic spreadsheets, particularly regarding the validity and applicability of accounting

worksheets for MTIM accounting students. These insights were then utilized to

develop the study's outcome, conclusion, and recommendations.

This chapter also covers the accountancy students' ability with spreadsheet

software, including Google Sheets and Microsoft Excel, as well as the non-software

worksheets that require close examination, including Paper Columnar Worksheets.

How much are students learning the personal and software skills that are relevant to

accounting? It also includes the degree to which the recommendations, as determined

by a survey questionnaire examination, correspond with the curriculum objectives of

MTIM's accountancy program. Finally, it presents the effects of a smooth integration

between basic spreadsheet tasks and the program's main learning objectives.

4.1 The Results of the Demographic Profile of the Respondents (Accountancy

Students of MTIM)

The tables below present, evaluate, and interpret the results or findings of a

research survey of the demographic profile of the respondents, who are the accounting

students of the Masters Technological Institute of Mindanao (MTIM).

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4.1.1. Age of the Respondents

Age Frequency Percentage

17 – 19 years old 14 46.67%

20 – 24 years old 13 43.33%

25 - above years old 3 10%

Total 30 100%

Table 1. This shows the age of the respndents (Accountancy Students of MTIM).

The age range of the responders is displayed in the table above. The majority

of participants in this study are between the ages of 17 to 19, representing 14 out of 30

respondents, or 46.67% of all participants. Next, are those between the ages of 20 to

24, who represent 13 out of 30 respondents, or 43.33% of all participants, and those

over the age of 25, who represent 3 out of 30 respondents, or 10% of all participants.

Therefore, the accountancy students or the respondents who answered our survey

questionnaire the most are the ages of 17 to 19 years old.

4.1.2. Gender of the Respondents

Gender Frequency Percentage

Male 20 66.67%

Female 10 33.33%

LGBTQ+ 0 0%

Total 30 100%

Table 2. This shows the gender of the respndents (Accountancy Students of MTIM).

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 The gender distribution of the study's respondents is seen in the table above.

There was a total of 66.67% or 20 out of 30 the respondents who are males, and there

was a total of 10 out of 30 responded who are females, meaning that the majority who

answered the survey questionnaires are male.

4.1.3. Civil Status of the Respondents

Civil Status Frequency Percentage

Single 27 90%

Married 2 6.67%

Others 1 3.33%

Total 30 100%

Table 3. This shows the civil status of the respndents (Accountancy Students of

MTIM).

The respondents' civil status is shown in the table above. With 27 out of 30

respondents, or 90% of all respondents, being single, the majority of study

participants are single. With 2 out of 30 respondents reporting being married, or

6.67% of the overall sample, some respondents are married. The remaining response,

or 1% of all participants, are separated, with a frequency of 1 out of 100. Therefore,

the majority of the accountancy students of MTIM are single.

4.1.4. Year Level of the Respondents

Year Level Frequency Percentage

1st Year 14 46.67%

2nd Year 5 16.67%

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 3rd Year 9 30%

4th Year 2 6.66%

Total 30 100%

Table 4. This shows the year level of the respndents (Accountancy Students of

MTIM).

The year level of respondents is illustrated in the table above. With 14 out of

30 respondents, or 46.67% of the total respondents, the majority of the respondents or

the accountancy students in the survey are in 1st year level. Additionally, A frequency

of 5 out of 30 responses, or 16.67% of the total respondents, indicate that some

respondents are in 2nd year level. Furthermore a, frequency of 9 out of 30 responses,

or 30% of the total respondents, indicate that some respondents are in 3 nd year level.

And lastly, the final respondents, who makes up 2 out of 30 respondents or 6.66% of

the entire sample, are in 4th year level.

4.1.5. Status of being an Accountancy Student of the Respondents

Status of being an Frequency Percentage

Accountancy Students

Regular 23 76.67%

Irregular 7 23.33%

Total 30 100%

Table 5. This shows the status of being an accountancy student of the respndents

(Accountancy Students of MTIM).

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 The status of being an accountancy student of the respondents' is illustrated in

the table above. With 23 out of 30 respondents, or 76.67% of the total respondents,

the majority of the respondents in the survey are in regularity status of being an

accountancy student of MTIM. And the rest of participants with a frequency of 7 out

of 30 responses, or 23.33% of the total respondents, indicate that some respondents is

in irregularity status of being an accountancy students.

4.2 The Results of Research Survey Questionnaires

The tables below present, evaluate, and interpret the results or findings of a

research survey also covers the results and findings of the research survey

questionnaires that the researchers prepared. The table also will represent the results

and survey of determining the recommendations of spreadsheet, especially real the

applicability and validity of the accounting worksheets to the accountancy students of

MTIM.

4.2.1. What is the real applicable accounting worksheet to use, as an accountancy

student of MTIM?

Answers Frequency Percentage

Paper Columnar 21 70%

Worksheets

Excel Columnar 9 30%

Worksheets

Total 30 100%

Table 6. This shows the results to the question “What is the real applicable

accounting worksheet to use, as an accountancy student of MTIM?”.

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 The table above depicts the outcomes or responses to the question, "What is

the real applicable accounting worksheet to use as an accounting student at MTIM?"

The majority of individuals who responded to the question chose "Paper Columnar

Worksheet," with a frequency of 21 out of 30 participants, or 70% in total. And the

remaining participants replied "Excel Columnar Worksheet" with a frequency of 9 out

of 30 respondents and a total percentage of 30%. As a result, many accounting

students at MTIM said that the paper column worksheet is more appropriate and

beneficial since it can be utilized more in real-life interactions and in the accounting

industry, and the more familiar you are with paper, the more familiar you will be. for

being a real accountant. However, respondents who said that Excel Columnar

Worksheet is more suited to use in accounting, because you can compute and balance

rapidly due to the automatic and key shortcuts that you can use to balance any type of

transaction.

4.2.2. Does the Accounting Students of MTIM is validated/accepted of having the

Accounting Worksheet?

Answers Frequency Percentage

Yes, definitely 29 96.67%

No, it isn’t 1 3.33%

Total 30 100%

Table 7. This shows the results to the question “Does the Accounting Students of

MTIM is validated/accepted of having the Accounting Worksheet?”.

The table above displays the results of the question, "Does the accounting

student at MTIM validate or accept having the accounting worksheet?" ". Overall,

almost the respondents 29 or 96.67% of the total participants of accounting students at

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 MTIM, or respondents, said "yes, definitely." And the 1 really stand with

his/her decision and reason, because the notion that a particular accounting worksheet

method is not validated or accepted may arise if there is a lack of standardization

across educational institutions or specific courses. But in overall, accounting students

at MTIM have embraced the fact and reality that accounting worksheets are vital in

their life and in their field. The accounting cycle of the fundamental accounting

course is meaningless without accounting worksheets. The transaction cannot be

balanced without the accounting paperwork. As a result, the accounting worksheets

for MTIM accounting students have already been validated and accepted.

The researchers find out that it's accepted of having accounting worksheets,

because that's what an Accountancy should use either a spreadsheet or a columnar.

Additionally, It is validated or accepted because using accounting worksheet can be

helpful to the students and by using it they can practice and enhance their skills in

balancing transactions. Lastly, It is accepted as we will utilized such tools in our

profession in the future as this will make the work faster and easier especially we

handle so much data that are crucial and integral to the company.

4.2.3. Does the Accounting Student of MTIM having difficulties/issue of having

many columnar worksheets?

Answers Frequency Percentage

Yes, definitely 8 26.67%

No, it isn’t 5 16.67%

Sometimes/Maybe 17 56.66%

Total 30 100%

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Table 8. This shows the results to the question “Does the Accounting Student of

MTIM having difficulties/issue of having many columnar worksheets?”.

The results or answers to the question, "Does the accounting student at MTIM

have difficulties or the issue of having many columnar worksheets?" are represented

in the table above. The majority of participants responded "Sometimes or Maybe,"

with 17 out of 30 accounting students replying, or 56.66% of the overall number.

Some respondents responded "yes, definitely," with a frequency of 8 out of 30 total

participants, or 26.67% of the total proportion. The remaining respondents responded

"no, it isn't" with a frequency of 5, giving a total proportion of 16.67%.

As a result, the researchers discover that the majority of the respondents, or

accounting students at MTIM, are occasionally in situations where they may

encounter difficulties with having a large number of columnar accounting worksheets,

particularly those with 20 or more columnar worksheets, and having a large number

of transactions that must be balanced in the worksheets. At the same time, they

recognize that having a large number of columnar worksheets is just a task and a

lesson in order to achieve their ultimate goal, which is to always balance the

transactions. They are prepared to deal with it because it is part of their field or course

as accounting students. Some may encounter difficulties in using the worksheets

because it is their first view and it can be confusing sometimes. It is difficult since

majority of the students , if not all, are not used to utilized both paper and excel

columnar sheet. It was not taught to the students on how and what ways we could take

advantage such tools.

4.2.4. Does the Accounting Worksheet have an applicability/appropriateness on the

Accounting Students of MTIM?

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 Answers Frequency Percentage

Yes, definitely 30 100%

No, it isn’t 0 0%

Total 30 100%

Table 9. This shows the results to the question “Does the Accounting Worksheet have

an applicability/appropriateness on the Accounting Students of MTIM?”.

The results of the question "Does the Accounting Worksheet have

applicability or appropriateness for MTIM Accounting Students?" are shown in the

table above. ". In general, all respondents or MTIM accounting worksheets with a

frequency of 30 out of 30 or a total of 100% in overall respondents. As a result, the

accounting worksheets are truly applicable to the respondents.

The researchers also discover that the real-world applicability of spreadsheets,

particularly accounting worksheets, is very essential to respondents. Increasing

awareness of the competitive world's knowledge in terms of the validity of the

accounting course. The real applicability of the accounting worksheets also, is to

determine the accuracy of the financial statements prepared by a company at the end

of the accounting period. It makes the lives of the accounting students convenient in

inputting data and cross verifying data. We can also work with larger data and more

task in a swift way.

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 CHAPTER V

SUMMARY, CONCLUSION, AND RECOMMENDATIONS

This chapter summarizes, concludes, and recommends the findings from the

preceding chapter, which aimed to grasp the paper's premise. The researchers have

previously discovered, recognized, and determined the validity or acceptance in this

chapter. The difficulties, problems, or difficulties. Finally, the accounting worksheets'

actual relevance to accounting students at Masters Technological Institute of

Mindanao (MTIM).

5.1 Summary

The study conducted a thorough examination of the applicability and validity

of accounting worksheets to MTIM accounting students. As an accounting student,

my main goal was to act as a functioning tool for accountants to organize, evaluate,

and generate financial statements. Additionally, the accounting process is streamlined,

changes are facilitated, and a clear and organized platform for the necessary data and

computations for a smooth transition to the final statements is provided. The study

aimed to this research study to serve as a clear articulation of the issues and

challenges surrounding the Recommendations for the use of Fundamental

Spreadsheets and Accounting Worksheets in the education of Accounting Students of

MTIM by examining their applicability and validity of accounting worksheets. The

importance of continuing this study is to broaden recent findings, particularly in the

broader field of educational research, and to provide educators, researchers, and

policymakers beyond MTIM with clear and precise information to help people gain a

complete understanding of the problem.

The findings indicate that accounting worksheets are applicable and valid to

MTIM accounting students. According to the respondents/students, it makes no

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difference if they have or choose what type of worksheets or spreadsheets to utilize.

Columnar worksheets are now rotating as a form of practice and flexibility in the

world of accounting, and responders use accounting worksheets to improve openness

and accountability in financial reporting, making it easier to comprehend and assess

an entity's financial status.

The findings of this study indicated that the genuine relevance and suitability

of accounting worksheets for students resides in their ability to provide a disciplined

framework for organizing financial data, making changes, and preparing financial

statements. They give students a hands-on approach to applying theoretical

knowledge to real-world situations, allowing them to gain a better understanding of

accounting principles and procedures.

5.2 Conclusion

In conclusion to this research entitled “Recommendations of Fundamental

Spreadsheets: The Applicability and Validity of Accounting Worksheets to the

Accountancy Students of Masters Technological Institute of Mindanao (MTIM). The

researchers find out that it doesn’t matter on the issues of having or choosing what

type of worksheets or spreadsheet that the respondents will use as an accountancy

student (if it is done with Excel Columnar Worksheet or Paper Columnar Worksheet).

5.2.1. The Validity and Acceptability of the Accounting Worksheets. First

and foremost, the validity and acceptability of accounting worksheets to the

respondents is already accepted. Columnar Worksheets are now revolving as a form

of practice and adaptability to the world of accounting. It is part in the course and

field of accounting, and it is essential to every accountant. Accounting worksheets are

frequently verified or accepted since they are a useful tool in the accounting process.

t assists students in organizing financial data, making modifications, and creating

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financial statements. Furthermore, whether on paper or in Excel, employing

worksheets allows for a methodical and structured approach to tackling accounting

problems, resulting in a better understanding and analysis of financial data. Lastly, as

we all know, the worksheet itself is crucial to us since it serves as a guide for us to

know how to perform the income statement of your business and to know if you make

a profit or a loss.

5.2.2. The Validity and Ay of the Accounting Worksheets. Additionally, in

the problem, challenges, and issue of the study. If the papers are mixed, they will face

challenges such as outmoded perceptions of accounting education, declining

enrollment trends, insufficient technical understanding, and poor communication

abilities. Some people may have difficulty utilizing the worksheets because it is their

first time using them, and it might be perplexing at times. Furthermore, it is

challenging because the majority, if not all, of the kids are not used to using both

paper and an excel columnar sheet. It was not taught to the pupils how and in what

ways we may use such technologies. Accounting students may have difficulties or

complications with many columnar worksheets, such as potential confusion, data

entry errors, and obstacles in maintaining uniformity across various sheets.

5.2.3. The Applicability of the Accounting Worksheets to the

Respondents. Accounting worksheets' true application and suitability for students lies

in their capacity to give a disciplined framework for organizing financial data, making

adjustments, and creating financial statements. Worksheets, whether paper or digital,

are useful tools for improving understanding, facilitating systematic analysis, and

improving problem-solving skills in accounting. They provide students with a hands-

on approach to applying theoretical knowledge to real-world circumstances, building

a greater understanding of accounting concepts and procedures. The true

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benefit of having employees is that we can more easily identify our company's profit

or loss. And it can provide us the arrangement of information about the company's

financial statement that our teacher gave us.

5.3 Recommendations

To the MTIM accounting students.

This advice for improving the applicability and validity of accounting

worksheets for accounting students takes into account both educational and practical

factors. This allows students to apply their worksheet abilities in settings similar to

those they would face in professional practice, increasing the authenticity of their

learning experiences.

To the general public.

With this proposal, educators can assist public-sector accounting students in

developing abilities that are not only applicable but also valid in the context of

governmental accounting. This equips them for the specific problems and

responsibilities of financial management in government.

To the next or future researchers.

Encourage students to reflect on their learning experiences, seek feedback

from classmates and teachers, and use this input to grow continuously. Furthermore,

the researcher encourages students to investigate study issues, keep up with

developing trends, and contribute to the evolution of accounting methods through

novel ideas.

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APPENDICES

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 APPENDIX A

Masters Technological Institute of Mindanao Cooperative

(MTIM COOP)

Mariano Badelles St. Brgy. Poblacion, Iligan City

Tel No.: +639 – 0614 – 842 - 84

December 2023

To Engr. Eb Rande V. Deiparine

Masters Technological Institute of Mindanao Cooperative

Chief Executive Officer

Dear CEO,

We are Christian Horizon School's grade 12 students. We are conducting research on

" RECOMMENDATIONS OF FUNDAMENTAL SPREADSHEETS: THE

APPLICABILITY AND VALIDITY OF ACCOUNTING WORKSHEETS TO

THE ACCOUNTANCY STUDENTS OF MTIM" and are currently writing our

practical research as part of our undergraduate requirements.

We would like to ask your permission to allow us to make a survey in MTIM

Accountancy Students.

Your permission to conduct this research will be greatly appreciated.

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Respectfully yours,

ABDUL HAKIM S MAUTI

ANGELINE A. BEDUA

ANJELA S. DIMNA

Noted by:

Ms.Jofely Julito

Research Adviser

Approval by:

Engr. Eb Rande V. Deiparine

CEO of MTIM

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 APPENDIX B

Masters Technological Institute of Mindanao Cooperative

(MTIM COOP)

Mariano Badelles St. Brgy. Poblacion, Iligan City

Tel No.: +639 – 0614 – 842 - 84

December 2023

To Accountancy Students of

Masters Technological Institute of Mindanao Cooperative

Dear Accountancy Students,

We are currently working on our Research in Purposive Communication titled,

" RECOMMENDATIONS OF FUNDAMENTAL SPREADSHEETS: THE

APPLICABILITY AND VALIDITY OF ACCOUNTING WORKSHEETS TO

THE ACCOUNTANCY STUDENTS OF MTIM" In this regard, we would

appreciate your help in completing this survey questionnaire.

Our study's success is more dependent on the information provided by each of

you. We are grateful for your assistance.

Your permission to conduct this research will be greatly appreciated.

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Respectfully yours,

ABDUL HAKIM S MAUTI

ANGELINE A. BEDUA

ANJELA S. DIMNA

Noted by:

Ms.Jofely Julito

Research Adviser

Approval by:

Engr. Eb Rande V. Deiparine

CEO of MTIM

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 APPENDIX C

Masters Technological Institute of Mindanao Cooperative

(MTIM COOP)

Mariano Badelles St. Brgy. Poblacion, Iligan City

Tel No.: +639 – 0614 – 842 - 84

R.1 DEMOGRAPHIC PROFILE OF THE ACCOUNTING STUDENTS OF

MASTERS TECHNOLOGICAL INSTITUTE OF MINDANAO (MTIM)

Name (Optional)

___________________________

1. Age

◯ 17 – 19 years old ◯ 20 – 24 years old ◯ 25 and Above

2. Gender

◯ Male ◯ Female ◯ LGBTQ+

3. Civil Status

◯ Single ◯ Married ◯ Others

4. Year Level

◯ 1st Year ◯ 2nd Year ◯ 3rd Year ◯ 4th Year

6. Status of being an accountancy student

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 ◯ Regular ◯ Irregular

The Research Survey Questionnaire

The following questions below, is the survey questionnaire example that the

researchers conducted in order to determine the “RECOMMENDATIONS OF

FUNDAMENTAL SPREADSHEETS: THE APPLICABILITY AND VALIDITY

OF ACCOUNTING WORKSHEETS TO THE ACCOUNTANCY STUDENTS

OF MTIM”.

R2. What is the real applicable accounting worksheet to use, as an

accountancy student of MTIM?

◯ Paper Columnar Worksheet ◯ Excel Columnar Worksheet

R3. Does the Accounting Students of MTIM is validated/accepted of having

the Accounting Worksheet?

◯ Yes, definitely. ◯ No, it isn’t.

Follow-up Question:

For own opinion, why do you think that it is validated or accepted?

For own opinion, why do you think that it is not validated or accepted?

R4. Does the Accounting Student of MTIM having difficulties/issue of

having many columnar worksheets?

◯ Yes, definitely. ◯ No, it isn’t. ◯ Sometimes/Maybe

Follow-up Question:

For own opinion, what do you think is the possible reason, why it has a

difficulties or issues towards the accounting students of having a lot of columnar

worksheets?

R5. Does the Accounting Worksheet have an applicability/appropriateness on

the Accounting Students of MTIM?

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 ◯ Yes, definitely it has. ◯ No, it hasn’t.

Follow-up Question:

For own opinion, what do you think is the real applicability and

appropriateness of having the accounting worksheets to the accounting students?

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 APPENDIX D

Results of Questionnaires Survey

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42 | P a g e
 APPENDIX E

Research Documentation on Respondents

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44 | P a g e
45 | P a g e
BIBLIOGRAPHY

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 BIBLIOGRAPHY

REFERENCES

A. INTERNET SOURCE

 Accounting Students Opinions towards use of Spreadsheets as an

Instructional Tool. Akash Dania, School of Business, Alcorn State

University, 9 Campus Drive, Natchez, MS 39120 Clyde Posey, School of

Business, Alcorn State University, 9 Campus Drive, Natchez, MS 39120.

https://buildingthepride.com/jobie/uploads/JOBIEV17E47.pdf?

fbclid=IwAR1nkrtCn47pZpt_EyJJQe9Dn3JsRIOVnmb9416DoDF

Ip_OCAtj1GtvyRy8

 Student Acceptance of The Use of Spreadsheet Based Accounting

Applications. Advances in Social Science, Education and Humanities

Research, volume 354. 2nd International Conference on Applied Science and

Technology 2019 - Social Sciences Track (iCASTSS 2019).

 Baker, J. E. & Sugden, S.J. (2003). Spreadsheets in education: The first 25

years. Spreadsheets in Education, 1(1), 19-43.

 Mayes, T.R. & Shank, T.M. (2010). Financial Analysis with Microsoft Excel.

Mason, OH: South-Western Cengage Learning.

 Dania, A., Simpson, C.L., Hurt, K. & Johnk, D. (2007). Student Opinion

 towards Spreadsheets as a Teaching Tool. National Business and Economics

Society Chapter Papers and Proceedings.

 M. Olusegun, “Accountants’ perceptions of the use of excel spreadsheet in

financial reporting: a survey of accounts personnel in manufacturing firms,”

Imp. J. Interdiscip. Res., vol. 2, no. 8, pp. 781– 790, 2016

B. DICTIONARY

 Merriam – Webster Dictionary: U. S. A.: 1831

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