INTRODUCTION

I.

Background of the Study

The Bachelor of Science in Accountancy (BSA) program comprises of subjects in

accounting (financial, public, managerial), audit, administration, business laws and
taxation. Its primary focus is not just on business subjects, but to other fields as well, such
as banking and finance, government, social services, education, and more. The program
also teaches students to be accustomed on information technology concepts into business
systems, in order to create a more systematic and organized way of storing business
related data. Students will be taught computerized accounting systems, and basic
understanding of computer programming and auditing systems. It also instills in students
the importance of computational and communication skills both in written and oral
English.

According to CAE Department, the BSA program prepares students for entry into a
variety of fields in accountancy, including corporate accounting, accounting information
systems, and governmental accounting, as well as entry into graduate programs such as
law. It also equips students with basic and advanced accounting concepts, principles and
procedures. In addition to doing accounting functions for business enterprises, the students
are prepared for public accounting after passing the CPA licensure examination.

Taking up BS Accountancy could be really so challenging. Many hardships and

struggles will surely be encountered by the students. And students must have a
combination of knowledge, skills and right attitude to surpass and succeed the course.

Moreover, a graduate of Bachelor of Science in Accountancy is called a Certified

Public Accountant and is defined as an individual who holds a valid certificate issued by
the Board of Accountancy, whether he/she be in public practice, industry, commerce, the
public sector or education (Ballada,et al., 2013).

II. Statement of the Problem

This research study seeks to answer the following:
1. What are the hardships that the BS Accountancy students had experienced?
2. What are the common struggles of the BS Accountancy students?
III.Research Objective
This research study aims to attain the following:
1. To know what are the hardships of the BS Accountancy students.
2. To determine what are the common struggles of the BS Accountancy students.

IV. Significance of the Research

Most students are having misconceptions of the course BS Accountancy. When
they hear BS Accountancy, they think mostly that it is pure math, when in fact it just needs
ones comprehension and analytical skills. Although it requires only basic mathematical
operations, what makes it difficult is the use of analytical and logical thinking since it is
more on understanding accounting problems, solving tricky business problems,
familiarizing accounting theories and alike .

Accountancy is quite a tough course. Many students end up shifting to other

courses because they cannot endure the demands of accountancy. Plus the CPA Licensure
exam is a real crucial one.

Furthermore, this research study aims to know the struggles and hardships of the
BS Accountancy students so that further students wholl want to take BS Accountancy will
be aware of what theyll go through.

METHODOLOGY

Interviewing respondents
Seeking possible respondents

Gathering and collecting data

Recording data and information

Writing and editing summary result

Interpreting and analyzing data

Diagram 1. Research Framework

I. Research Respondent

This research study would need respondents as the independent variable. And we
decided to have UMs BS Accountancy students as our possible respondent such that at
least three students from 1st to 4th year will be needed.

II. Research Procedure

To successfully achieve our objectives for this research study, we need to seek first
possible respondents inside the UM campus; at least 3 students for every year level. We
would approach them and see if they are available for a short interview.

If they agree, an impromptu interview will be given. One of the members will be
assigned to interview the current respondent using the prepared questions, while the others
will be assigned to jot down. During the interview portion, another member will be
assigned to have a video footage for documentation purposes. That would be our data
then.

After the entire interview portion for all the respondents, gathering and collecting
all the data will be the next procedure. Then we would focus on the gathered data and start
analyzing and interpreting it, since some of the respondents are speaking in vernacular.

Lastly, we will write a summary of results based on all the data weve gathered.
The struggles and difficulties experienced by the BS Accountancy students which are the
respondents will be summarized and written as it is the result of this research study.

RESULT SUMMARY

Based on the data we gathered, the most common struggle that the BSA students are
facing right now is time management. They lack time to study with their major subjects
and their minor subjects as well. Particularly for the higher years, since they have already
a mac board exam that they have to passed so that they could still to continue with the
BSA course course. Some students are also a member and officer in some organizations in
the university and they should give time for their meetings because it is their duty and
responsibility. Like the STA (student teachers assistant), he attends classes in the morning
and works in the afternoon thats why hes usually exhausted upon arriving home and
dont have any more time to study. Meanwhile, for the Frosh whos still coping for the
accounting subject, theyre a bit having a hard time on lessons like calculating cash flows,
adjusting entries and making worksheets.

Gathered Data
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For 1st year BSA students: What are the difficulties that youre encountering right now in
your accounting subject?
Jennyvieve O. Biad - 1st yr. BSA student- academic scholar
Answer: The difficulties I am encountering right now in my accounting subject are
making and balancing such accounts like making closing entries and doing income
statements in report form.

Sunshine S. Llenado - 1st yr. BSA student-academic scholar

Answer: As of now as a 1 st year BSA student, my difficulties are the computation of cost
of goods sold and preparing of the income statement and changes in equity.

Louiese Diorick Antogop- STA (student assistant) at UM cafeteria

Answer: The hardship I am encountering right now is that I got a hard time to study
because I am also working at the schools cafeteria at the same time. Sometimes, I have no
time in doing my assignments, projects and other requirements because I got tired from
work. Plus, I will not be able to review all of our lessons because I study at morning and
work at the afternoon.

For 2nd year BSA student: what are the struggles youve experienced now that youre
already a second year BSA student?

John Philip Villacruz- Full time student

Answer: I feel very pressured because my block mates are really doing good in our
accounting subjects thats why I need to do my best also for me not to get behind of them.
Ace Timothy Pagnican Student Council Organization Treasurer

Answer: Accounting subjects starts to complicate now that Im already a 2 nd year BSA
student unlike when Im still a 1 st year. Im having a difficulty in managing my time and it
affects my studies. One more thing is that Im having a conflict with my schedule because
I need to attend different meetings since I am involved in different organizations.

Annie Digal Organization Leader

Answer: As a 2nd year BSA student, I am struggling with my time management right now
because my class in the morning starts at 9:00 to 10:00 am and 12:30 to 5:00 pm in the
afternoon. In my case, its really difficult to manage my time and stay healthy because
sometimes I get so tired exhausted.

For 3rd year BSA student: What are the difficulties youre facing right now as a 3 rd year
accountancy student?

Emma Rose Ocaso Full time student

Answer: Actually I have lots of difficulties right now as a 3rd year BSA student and one
of these is the time management in studying especially when exams are coming. As we all
know we have our exams here every other week, and I always cram in studying. But along
the way, I learned to be prepared one before the exam. And also there were times that I
feel confident enough that I can actually answer but turns out that some of the questions
given are unexpected and complicated.

Leonafaye S. Biol CAE Budget Officer and DYSAS Member

Answer: The difficulties I am facing right now are the conflict in our time and schedule
of our subjects since we have 5 major subjects, minor subjects and our mock board review
that covers a lot of subject. Another is that lack of rest because I need to study hard and if I
have no rest, I feel weak and I cannot absorb all of the lessons given by the teachers the
following day .The costly books and reviewers that we need to buy are also my problem.
Ashera U. Sedillo CAE Accounting Officer and DYSAS member
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Answer: Having a rush and conflict of time is one of my difficulties right now as a BSA
student since I have 5 major subjects plus the minor subjects that I need to study, because
of this we dont have enough time to study and focus on the topic of every subject. Aside
from giving time to study, I also need to give time to the organization where I belong
because I also have obligations as an officer.

For the 4th BSA students: What are the hardships youve experienced in your 4 years as a
BSA student?

Cherry Anne Garcia DYSAS President

Answer: Words are not enough to describe the hardships as an Accountancy student
especially if you are not prepared during the first years. The 1 st year was the most
struggling part for me and having a good teacher is a one big factor that can help students
to understand the subject in accounting.