“Catching up with their Accounting Subjects”

Accountancy And Business Management (ABM) is one of the Senior High School strand
that NNHS offers. ABM strand is a preparation of students before taking up a college course in
business, accountancy, marketing, finance, and entrepreneurship. The reason for the students to
take up this course may vary from personal interest or that it is related to the course that they
want to take in college which may be resulted from the advice of parents and career specialists.
Since accountancy is one of the specialization subjects, it is automatically taken by the students
who are inclined to take college courses related to what ABM offers. Accounting is an important
subject to be taken up by students in the academic track of the Senior High School. Specifically,
it is one of the specialization subjects under the ABM strand which is designed for those who are
inclined to take college courses related to entrepreneurship, accountancy, business
administration, marketing, and finance. The subject aims to help the students decide whether to
pursue a college degree in accountancy or any business-related courses. But the benefits of
learning accounting are not only limited to these courses but it extends to practical use in life.

One of the primary challenges that ABM students face in accounting subjects is the
material's inherent complexity. Accounting involves a distinct set of principles that can be
difficult to understand, especially for those who do not have a natural affinity for numbers or
mathematical reasoning. The need to understand and apply a wide range of accounting
techniques from financial reporting and analysis to cost accounting and budgeting can be
overwhelming for some students leading to difficulties in keeping up with the pace of instruction
and successfully completing assignments and examinations.Furthermore the abstract nature of
many accounting concepts can make it challenging for ABM students to connect the theoretical
knowledge with practical applications.The absence of a clear tangible link between coursework
and real-world business scenarios can impede students' ability to fully comprehend and retain the
material, affecting their performance in the subject. Another significant challenge faced by ABM
students in accounting subjects is the need to develop strong problem-solving and critical
thinking skills. Accounting frequently requires the ability to analyze complex financial data,
identify problems, and devise appropriate solutions. For some students, this level of analytical
thinking may not come naturally, making it difficult to apply classroom concepts to real-world
problem-solving scenarios.