Two Consecutive Accounting Subject in a School Year: The

Perceived Effects to Grade 12 Accountancy, Business, and

Management Students of Fidelis Senior High
Princess Niza Ablay1, Annica Maramba2, Pamela Kyrelle Perez3,

Joshua Ramos4
FAITH Fidelis Senior High

Author Contact E-mail: js6014253@gmail.com

Abstract 1. Introduction

Conversational analysis was used Background of the Study.

in this study to address and comprehend
the experiences of Grade 12
Accountancy, Business and Management
students regarding the perceived effects
of two consecutive Accounting subject in
just one school year. Purposive sampling
was also used wherein the samples
chosen has been based on the required
criteria in the study. In the process of
conducting the interview, the researchers
selected 15 interviewees and asked about
the experiences they encountered in
dealing with Accounting I and II as their
subject. The participants are the Grade 12
ABM students of Fidelis Senior High.
The major findings gathered is mainly
focused in the positive and negative
effects of the said topic and how they
cope up with it.
Keywords: Consecutive, Perceived
Effects and Accounting
Senior High School serves as a
platform to students to have additional
knowledge and to be advance on the
career they chose to pursue. It is 2 year
program wherein students will take
different subject related to the track that
they want. Accountancy, Business and
Management is one of the track that is
offered under the Senior High School
curriculum which focuses on students
that plans to enter Business, Accountancy
and so much more.
Accounting is the systematic and
comprehensive recording of financial
transactions pertaining to a business.
Accounting also refers to the process of
summarizing, analyzing and reporting
these transactions to oversight agencies,
regulators and tax collection entities.
Accounting are taught to Senior High
School students taking up Accountancy,
Business and Management up to College
students pursuing Bachelor of Science in
Accountancy. It teaches the value of

1
record keeping and financial
management. Accounting is one of the
key functions for almost any forms of
businesses.
Accounting helps in decision
making, planning, and controlling
processes. It is with the help of
Accounting there will be documents
which will be factored in carrying out
these said processes. Again with these
methodical documents, they help in
reduction of theft and frauds. Availability
of accounting in any business
transactions ignites the business to run
with efficiency, effectiveness and
accuracy manner on all the activities
undertaken. This leads to more
productions since the management will
make the right decision and proper
planning due to the good flow of
transactions in a business.
In the curriculum of Fidelis
Senior High School particularly in the
Accountancy, Business and Management
(ABM) strand, the Accounting subject is
taught consecutively in the Grade 11
students under the said strand. Other
schools that offers the ABM strand,
Accounting I is taught on Grade 11 ABM
students while Accounting II is taught on
the Grade 12 ABM students. Offering
two consecutive Accounting subject in a
school year to Grade 11 ABM students
affects the students, this can give them
positive and negative effects.
2
Purpose and Objectives of the Study
The role of the researcher is to
gather information and to have access to
the thoughts and statements of the
respondents. They are to collect the
desired data for the study. Enable for
them to gather the information needed,
they will have to directly ask questions to
their respondents. This is not an easy task,
for it involves some contents that might
be personal to them. The topic may seem
to enable them to answer questions that
might reveal some of their experiences.
Therefore, the researchers should
consider and respect the participants and
the data collected. The gathered
information should be honestly stated,
meaning the information from the
participant should be the actual content of
the data, not the researchers' opinion and
it should be free from any bias.
Significance of the Study.
This study is beneficial not only
for the Grade 12 ABM students for it will
enable them to know the possible
outcome for having two consecutive
Accounting subject. Aside from the
students as beneficiaries, teachers can
also benefit from this study. With this,
teachers can be guided to approach their
students on their specific views about the
consecutive Accounting subjects in
Grade 11. In this study, the minds of the
students will be more open to
possibilities, regarding the enough
efficiency they will have with the
outcome of the absence of Accounting in
their current grade level, considering that
they will soon move to college and
probably face another hard time of their
life.
Literature Review
The curriculum for Bachelor of
Science in Accountancy Program is
designed to support aspiring professional
accountants to develop the appropriate
entry-level technical competence,
professional skills, values, ethics and
attitudes to successfully complete their
studies, pass their professional licensure
examination and the practical experience
period. (CHED, 2017)
Accounting education can be
considered as experience, as practice in
learning to learn. The aim of accounting
education is to help students learn to
become professional accountants, and as
part of education for business.(Littleton,
2016).
According to Rounder (2002),
Accounting today is used by most people
in the world in one way or another.
Accounting is not only used in the
business world but rather it is used by
everyone in all types of situations.
As Higher Education Institutions
(HEIs) welcome the graduates of the
Senior High School program, it is of
paramount importance to align
Functional Skills set by DepEd with the
College Readiness Standards stated by
CHED.
The DepEd articulated a set of
21st century skills that should be
embedded in the SHS curriculum across
various subjects and tracks. These skills
3
are desired outcomes that K to 12
graduates should possess in order to
proceed to either higher education,
employment, entrepreneurship, or
middle-level skills development.
Research Problem
The researchers conduct this
research because as they observed many
were struggling because of having two
consecutive Accounting subject in a
school year in the curriculum of Grade 11
Fidelis Senior High School. To help
them, this research was conducted to
know the different effects upon the said
phenomenon.
Research Questions
Central Question:
How does the offering of two
consecutive Accounting subjects
affect the Grade 12 ABM Students of
Fidelis Senior High School?
Sub-Questions:
1. What are the perceived effects of
offering two consecutive
accounting subjects in a year to
Grade 12 ABM students?
2. What are the struggles faced by
the Grade 12 ABM Students?
3. How do the Grade 12 ABM
Students handle the struggles
upon the offering of two
consecutive Accounting subjects
in a school year?
 Scope and Limitations.
Enable to conduct the study, it should
only be limited only to the community of
Fidelis Senior High for it is where the
curriculum of offering of two consecutive
Accounting subject is held in one school
year only which is in Grade 11.
Furthermore, the respondents are only
limited to the Grade ABM 12 students of
Fidelis Senior High for they already
encountered this kind of experience and
having such circumstances about the
absence of Accounting subject in their
current school year.
Definition of Terms.
This research has used some
technical terms that are defined in a way
that it will be clearly understood by the
readers. The definitions are given as
follows:
 Consecutive
following one after the other in a series :
following each other without interruption
 Perceived
to attain awareness or understanding of
 Entails
to have (something) as a part, step, or
result
 Grasp
to understand (something that is
complicated or difficult)
2. Methodology
4
Research Design.
This study entails with qualitative
type of research as it gathers information
through words and statements. The
researcher's approach in conducting the
study is conversational analysis, which
happened as a successful approach to the
analysis of sociolinguistic interactions.
The objective is to grasp the views and
opinions of the Grade 12 ABM students
regarding the consecutive Accounting
subject in just one school year. This study
involves the verbal and non-verbal
conduct which enables the gathering of
information regarding the topic through a
talk or socialization.
Research Site.
The researchers will conduct their
study at Fidelis Senior High School at
First Asia Institute of Technology and
Humanities located at Tanauan City,
Batangas.
Selection Criteria and Participants.
The respondents of this research
would only be applicable to the Fidelis
Senior High Grade 12 students,
specifically to the Accountancy,
Business, and Management strand only,
since they are the essential participants
the research needs based on the research
questions, which made the research
included to purposeful sampling. The
researchers are to select only 15
participants with the certain criteria
needed such as:
• The respondents should be a Grade
12 student of Accountancy, Business,
 and Management strand of Fidelis
Senior High.
• They should have experienced
taking consecutive Accounting
subject back in Grade 11.
Data Collection.
The researchers will conduct a
face-to-face interview with the
respondents wherein in this method, they
will be able to acquire information.
Thus, the face-to-face interview method
ensures the quality of the information.
The researchers will also use their
constructed questionnaires aligned from
the statement of the study. Structured
questionnaire is composed to attain the
desired information from the
respondents.
Data Analysis.
Thorough description about the
phenomenon regarding the perceived
effects of Grade 12 students with the
offering f two consecutive Accounting
subjects in a school year. the following
steps represent Colaizzi process for
phenomenological data analysis cited in
Speziale and Carpenter (2007):
1. Each transcript should be read and re-
read in order to obtain a general sense
about the whole content.
2. For each transcript, significant
statements that pertain to the
phenomenon under study should be
extracted. These statements must be
recorded on a separate sheet noting their
pages and lines numbers.
5
3. Meanings should be formulated from
these significant statements.
4. The formulated meanings should be
sorted into categories, clusters of themes,
and themes.
5. The findings of the study should be
integrated into an exhaustive description
of the phenomenon under study.
6. The fundamental structure of the
phenomenon should be described.
7. Finally, validation of the findings
should be sought from the research
participants to compare the researcher's
descriptive results with their experiences.
The qualitative data analysis was
followed by reviewing the recordings,
then the interviews were transcribed.
Afterwards, reading and rereading of the
text or transcript was done. There were
instances also where recorded audio was
played and replayed. Texts were then
organized as it was subjected to data
reduction. Matira (2016) emphasized that
data reduction naturally occurs and the
researchers already reduced the data by
recording only the most meaningful,
usable, and relevant.
Role of Researcher
The role of the researcher is to
gather information and to have access to
the thoughts and statements of the
respondents. They are to collect the
desired data for the study. Enable for
them to gather the information needed,
they will have to directly ask questions to
their respondents
This is not an easy task, for it
involves some contents that might be
personal to them. The topic may seem to
enable them to answer questions that
might reveal some of their experiences.
Therefore, the researchers should
consider and respect the participants and
the data collected. The gathered
information should be honestly stated,
meaning the information from the
participant should be the actual content of
the data, not the researchers' opinion and
it should be free from any bias.

Potential Ethical Issues

 Honesty
 Objectivity
 Carefulness
 Openness
 Respect for Intellectual Property
 Social Responsibility
 Legality
 Confidentiality
 Competence
 Integrity

6
3. Results

This section reports the findings of the study based upon the methodology stated
and applied to gather information. The results gathered were arranged in a logical
sequence without bias or interpretation to arrive at valid themes.

1. What are the perceived effects of offering two consecutive accounting

subjects in a year to Grade 12 ABM students?

Table 1. Development of themes Clusters and emerging themes based on Formulated

Meanings, Sub-question 1
EXAMPLES OF
FORMULATED THEME CLUSTERS EMERGENT THEME
MEANING
The positive effect is that Consecutive Accounting Offering two consecutive
students don’t easily forget subjects are beneficial to Accounting subjects will be
their previous lessons and students. beneficial for the students
they are able to gather because Accounting I
backgrounds about the next serves as an introduction
topics. for Accounting II. The time
will be used efficiently
since both Accounting
subjects are connected, it
will be easier to understand
the different branches of it.
Its continuity is the positive
effect. It will be easy for
them to cope up because the
previous lesson are still
fresh for them since they
already tackled those
lessons.
Accounting I served as a
refreshment for them in
learning Accounting II. The
continuation of the two
subjects helped them to
learn their lessons easily.
They were able to discuss
topics that were unfinished
in Accounting I.

7
The positive effect is that Accounting I served as an
there will be no gap between introduction to Accounting
the two Accounting II.
subjects. If Accounting II
will be put in the Grade 12
subjects, they will likely to
forget their knowledge in
Accounting I.
The positive effects is that
Accounting I will serve as
an introduction to
Accounting II. So it is easy
to understand lessons in
Accounting II.
The positive effect is that
they were able to connect
the two Accounting
subjects.
The positive effect in their The time was used
case was that their teacher efficiently.
wasn’t able to finish
discussing the modules in
Accounting I so their
teacher used the time they
had for Accounting II to
continue discussing the
modules that was left in
Accounting I.
The positive effect is that Better understand the
they were able to broaden different parts of
their knowledge regarding Accounting.
business related concepts
and helped us understand
the different parts of
Accounting that will be
beneficial for the students.
The positive effect is that There are same components
the minds of the students that will help the students
will be more open because better understand the
the components of the two subject.

8
Accounting subjects are the
same and it will be easier for
them to absorb the lessons.
The amount of time that the Time was not enough for The negative effects of
students had was only few the amount of lessons. offering two consecutive
because they tackled many Accounting subject in a
lessons. school year are the lack of
time, the adjustment of the
students. Their knowledge
can also fade and some
have different perceptions.
Stress Management is also
a factor but for some, there
are no negative effect.
The information were
overloaded considering that
the time allotted was few.
Not all students are fast
learners so it is going to be a
problem if the modules will
not be explained well.
It was hard for the students Adjustment towards the
specially if they will not subject
understand the lessons in
Accounting I. Accounting II
will be a problem for them.
The adjustment is the
problem, if the students
wasn’t able to adjust to
Accounting I right away, it
will also be hard for them to
take Accounting II.
The knowledge of the Fading of Knowledge
students are slowly fading
since both of the
Accounting subjects were
discussed in the same school
year.

9
Students might forget the
lesson that they took and
they to study again.
Offering two consecutive Limited Thinking
Accounting subjects would
make the thinking of the
students limited about the
specific topic discusses in
the Accounting subject.
It is up to the students on Stress Management
how they will handle the
stress that they will face.
The students learned Student’s perceptions
different account titles in
just one school year and
considering that they have
different perceptions their
understanding are also
different.
Different teachers have Teaching Strategies
different strategies in
teaching that may lead to
confusion.
There is no negative effect. No Negative Effect

Theme 1
Offering two consecutive Accounting
subjects will be beneficial for the
students because Accounting I serves as
an introduction for Accounting II. The
time will be used efficiently since both
Accounting subjects are connected, it
will be easier to understand the different
branches of it.
Consecutive Accounting subjects year are
beneficial to students:
Theme 2
The negative effects of offering two
consecutive Accounting subject in a
school year are the lack of time, the
adjustment of the students. Their
knowledge can also fade and some have
different perceptions. Stress
Management is also a factor and the
teaching strategies but for some, there
are no negative effect.
Time was not enough for the amount of
lessons:

10
  The positive effect is that students  The amount of time that the
don’t easily forget their previous students had was only few because
lessons and they are able to gather they tackled many lessons.
backgrounds about the next topics.  The information were overloaded
 Its continuity is the positive effect. considering that the time allotted
It will be easy for them to cope up was few. Not all students are fast
because the previous lesson are learners so it is going to be a
still fresh for them since they problem if the modules will not be
already tackled those lessons. explained well.
 Accounting I served as a
refreshment for them in learning
Accounting II. The continuation of
the two subjects helped them to
learn their lessons easily. They
were able to discuss topics that
were unfinished in Accounting I.
Accounting I served as an introduction to Adjustment towards the subject:
Accounting II:
 It was hard for the students
 The positive effect is that there will specially if they will not
be no gap between the two understand the lessons in
Accounting subjects. If Accounting I. Accounting II will
Accounting II will be put in the be a problem for them.
Grade 12 subjects, they will likely  The adjustment is the problem, if
to forget their knowledge in the students wasn’t able to adjust
Accounting I. to Accounting I right away, it will
 The positive effects is that also be hard for them to take
Accounting I will serve as an Accounting II.
introduction to Accounting II. So it
is easy to understand lessons in
Accounting II.
 The positive effect is that they were
able to connect the two Accounting
subjects.
The time was used efficiently: Fading of Knowledge:

 The positive effect in their case  The knowledge of the students are
was that their teacher wasn’t able slowly fading since both of the
to finish discussing the modules in Accounting subjects were
Accounting I so their teacher used discussed in the same school year.

11
 the time they had for Accounting  Students might forget the lesson
II to continue discussing the that they took and they to study
modules that was left in again.
Accounting I.
Better understand the different parts of Limited Thinking:
Accounting:
 Offering two consecutive
 The positive effect is that they Accounting subjects would make
were able to broaden their the thinking of the students limited
knowledge regarding business about the specific topic discusses
related concepts and helped us in the Accounting subject.
understand the different parts of
Accounting that will be beneficial
for the students.
There are same components that will help Stress Management:
the students better understand the subject:
 It is up to the students on how they
 The positive effect is that the minds will handle the stress that they will
of the students will be more open face.
because the components of the two
Accounting subjects are the same
and it will be easier for them to
absorb the lessons.
Student’s perceptions:

 The students learned different

account titles in just one school
year and considering that they
have different perceptions their
understanding are also different.
Teaching Strategies:

 Different teachers have different

strategies in teaching that may lead
to confusion.
No Negative Effect:

 There is no negative effect.

12
 2. What are the struggles faced by the Grade 12 ABM Students?

Table 2. Development of themes Clusters and emerging themes based on Formulated

Meanings, Sub-question 2
EXAMPLES OF
FORMULATED THEME CLUSTERS EMERGENT THEME
MEANING
The time was not enough Time Management Time Management is a
sometimes and it is really factor that contributes to
hard for them to manage their struggles, the position
their time. of the teacher is also an
example. The voice of the
teacher, the preferences of
the students are also factor
that contributes to their
struggles. It may also be
from confusion and stress.
The difficulty of the subject
is also a factor
Students that are not fast
learners, it will be hard for
them to cope up with the
lessons and it will also be
hard for them to manage
their time.
Accounting is not the only
subject that they have and
for the leaders, their
members will rely on their
understanding.
Teacher in Accounting II is Accounting teacher is not a
not a CPA so it is very hard Certified Public
if they will encounter Accountant (CPA)
unfamiliar terms.
Teachers that have a low Teacher having a low voice
voice, it is hard to listen
attentively.
Teachers that have a low
voice tends to make

13
students sleepy and lose
interest.
Students sometimes are not Personal Preference
really into Accountancy
which makes hard to
understand the subjects.
Lack of knowledge most Confusion
specially when students get
confused between debit and
credit.
Students experienced stress Stress
and sometimes they use this
to motivate themselves.
Students that finds it hard to Balancing Equations
balance equations.
Other hard subjects that Hard subjects
affects the behaviour of the
students in focusing on their
Accounting subject.
Setting aside the Not prioritizing the subject There are several reasons
Accounting subject why students continue to
although it is important in face their problems.
college. Unfamiliarity towards the
subject, not prioritizing the
subject, their unfamiliarity
and behaviours are all
factors. The skills and
experiences of the teacher,
time management and the
implementation of the
subject itself will greatly
contribute to the problems.
Students sometimes prefer
to focus more on minor
subjects rather than major
subjects.
Students are not interested Uninterested towards the
in the subject and they are subject
not yet inclined.

14
Students doesn’t have the
passion to learn the subject
since it is all about
Mathematics.
Students doesn’t have prior Unfamiliarity toward the
knowledge towards the subject
subject and the activities are
unfamiliar to them.
The skills of the teacher and Teacher’s skills and
their management is a experiences
factor.
Teachers may lack
experience towards the
subject.
The teacher is not a
Certified Public
Accountant.
Teachers might teach
something that is incorrect.
Boring Teachers
The behaviour of the Student’s Behaviour
students because of the
stress that they’re facing
and also their personal lives.
The implementation of the Implementation of the
subject. They should subject
distribute it to retain a fresh
knowledge upon entering
college
Time Management is a Time Management
factor, students have a lot of
duties to do not just in
school but also at home.
Students are not aware of
their responsibilities and
they are also lacking in time
because there are also a lot
of information

15
Theme 1
Time Management is a factor that
contributes to their struggles, the
position of the teacher is also an
example. The voice of the teacher, the
preferences of the students are also
factor that contributes to their struggles.
It may also be from confusion and stress.
The difficulty of the subject is also a
factor
Time Management:
 The time was not enough
sometimes and it is really hard for
them to manage their time.
 Students that are not fast learners,
it will be hard for them to cope up
with the lessons and it will also be
hard for them to manage their
time.
 Accounting is not the only subject
that they have and for the leaders,
their members will rely on their
understanding.
Accounting teacher is not a Certified
Public Accountant (CPA):
 Teacher in Accounting II is not a
CPA so it is very hard if they will
encounter unfamiliar terms.
Teacher having a low voice:
 Teachers that have a low voice, it
is hard to listen attentively.
16
Theme 2
There are several reasons why students
continue to face their problems.
Unfamiliarity towards the subject, not
prioritizing the subject, their
unfamiliarity and behaviours are all
factors. The skills and experiences of the
teacher, time management and the
implementation of the subject itself will
greatly contribute to the problems.
Not prioritizing the subject:
 Setting aside the Accounting
subject although it is important in
college.
 Students sometimes prefer to focus
more on minor subjects rather than
major subjects.
Uninterested towards the subject:
 Students are not interested in the
subject and they are not yet
inclined.
 Students doesn’t have the passion
to learn the subject since it is all
about Mathematics.
Unfamiliarity toward the subject:
 Students doesn’t have prior
knowledge towards the subject and
  Teachers that have a low voice  the activities are unfamiliar to
tends to make students sleepy and them.
lose interest.
Personal Preference: Teacher’s skills and experiences:

 Students sometimes are not really  The skills of the teacher and their
into Accountancy which makes management is a factor.
hard to understand the subjects.  Teachers may lack experience
towards the subject.
 The teacher is not a Certified
Public Accountant.
 Teachers might teach something
that is incorrect.
 Boring Teachers
Confusion: Student’s Behaviour:

 Lack of knowledge most specially  The implementation of the subject.

when students get confused They should distribute it to retain a
between debit and credit. fresh knowledge upon entering
college
Stress: Implementation of the subject:

 Students experienced stress and  The implementation of the subject.

sometimes they use this to motivate They should distribute it to retain a
themselves. fresh knowledge upon entering
college
Balancing Equations: Time Management:

Students that finds it hard to balance  Time Management is a factor,

equations. students have a lot of duties to do
not just in school but also at home.
 Students are not aware of their
responsibilities and they are also
lacking in time because there are
also a lot of information.
Hard subjects:

 Other hard subjects that affects the

behaviour of the students in

17
 focusing on their Accounting
subject.

3.How do the Grade 12 ABM Students handle the struggles upon the offering of
two consecutive Accounting subjects in a school year?

Table 3. Development of themes Clusters and emerging themes based on Formulated

Meanings, Sub-question 3

EXAMPLES OF
FORMULATED THEME CLUSTERS EMERGENT THEME
MEANING
TheTher

Reading different Accounting Help yourself to improve in the There are a lot of ways to cope
books to gain more knowledge subject up with difficulties like
specially for aspiring Certified helping yourself to improve,
Public Accountants. providing an extra effort and
have a proper time
management. Be
understanding and also seek
advices from older people.
Positivity and hard work, if
they didn’t understand the
lessons, study those lessons
and met the requirements.
Stick on the lessons that you
don’t understand, find a way to
understand it because it is a
student’s responsibility
Have time for self-study, study Provide extra effort for the
the lessons that you don’t subject.
understand and have an
assessment.
Study with the whole class
during vacant hours.
Ask for help from classmates.

Know the part of a lesson that

needs improvement, like in

18
balancing, don’t stop until you
balanced it.
Adjust to your teachers, if the
teacher didn’t gave enough
information, browse books or
got to the library to have a
personal review.
Provide enough time for every Time Management
subject, minor and major
subjects are all important.
Know the part of a lesson that Know the things that you need
needs improvement, like in to improve on.
balancing, don’t stop until you
balanced it.
Understand the stand of your Be understanding
classmate if it is correct. If
there are incorrect answers
seek for your teacher’s advice.
Seek advice from older Seek advices
students that already finished
that subjects.
For their dream. Goal Motivations vary from one
person to another, some use
their goal as an inspiration,
some is for their education or
for their own improvement.
Some also wants to remain as
an honor student. Providing
extra efforts, self satisfaction
and graduation are some
factors that can inspire
students.
To be an Accountant someday.

This is for their future.

To finish their studies. Educational Purposes

19
“Because I was once like that For Improvement
then I don’t like to be like it
again.”
“My inspirations are those
struggles that I’ve encounter
during my Grade 11 days.”
Being one of the honor Being an honor student
students.
“I always feel inspired when I Inspirations
see that the students are
performing well in the class.”
One motivation is to graduate. Graduation

Theme 1
There are a lot of ways to cope up with
difficulties like helping yourself to
improve, providing an extra effort and
have a proper time management. Be
understanding and also seek advices from
older people.
Help yourself to improve in the subject:
Theme 2
Motivations vary from one person to another,
some use their goal as an inspiration, some is for
their education or for their own improvement.
Some also wants to remain as an honor student.
Providing extra efforts, self satisfaction and
graduation are some factors that can inspire
students.
Goal:

 Reading different Accounting books  For their dream.

to gain more knowledge specially for  To be an Accountant someday.
aspiring Certified Public  This is for their future.
Accountants.
 Positivity and hard work, if they
didn’t understand the lessons, study
those lessons and met the
requirements.
 Stick on the lessons that you don’t
understand, find a way to understand

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 it because it is a student’s
responsibility
Provide extra effort for the subject.: Educational Purposes:

 Have time for self study, study the  To finish their studies.
lessons that you don’t understand and
have an assessment.
 Study with the whole class during
vacant hours.
 Ask for help from classmates.
 Know the part of a lesson that needs
improvement, like in balancing, don’t
stop until you balanced it.
 Adjust to your teachers, if the teacher
didn’t gave enough information,
browse books or got to the library to
have a personal review.
Time Management: For Improvement:

 Provide enough time for every 

“Because I was once like that then I don’t
subject, minor and major subjects are like to be like it again.”
all important.  “My inspirations are those struggles that
I’ve encounter during my Grade 11 days.”
Know the things that you need to improve Being an honor student:
on.:
 Being one of the honor student.
 Know the part of a lesson that needs
improvement, like in balancing, don’t
stop until you balanced it.
Be understanding: Inspirations:

 Understand the stand of your  “I always feel inspired when I see that the
classmate if it is correct. If there are students are performing well in the class.”
incorrect answers seek for your
teacher’s advice.

Seek advices: Graduation:

21
  Seek advice from older students that
already finished that subjects.
4. Discussions
According to Warren Buffett,
“You have to understand accounting and
you have to understand the nuances of
accounting. It’s the language of business
and it’s an imperfect language, but unless
you are willing to put in the effort to learn
accounting – how to read and interpret
financial statements - you really
shouldn’t select stocks yourself.” Grade
12 ABM Students of Fidelis Senior High
are in favor of having two consecutive
Accounting in a school year because they
are able to have a continuous learning
towards the subject. Accounting also
served as an introduction for Accounting
II. Since Accounting I and Accounting II
have the same components, it will be
easier for students to learn if it will be in
the same school year. The time allotted
for the subjects will also be used
efficiently and effectively. However, the
negative effects are still there. According
to Stephen R. Covey, “Time Manage is
really misnomer – the challenge is not to
manage time, nut to manage ourselves.”
The root of the problem of the Grade 12
ABM Students of Fidelis Senior High is
time management and also self
management. If they are going to face
problems like their difficulty in adjusting
to their subjects it will really be hard for
them to face subjects and lessons in
Accounting. Too much information about
22
 One motivation is to graduate.
a topic will also make the students be
more forgetful and they will have limited
thinking capability. Students will also
face different stress and their personal
preference will also be a huge factor. And
most importantly are their teachers, the
way teachers teach their students will
definitely reflect on their student but for
some people there are no negative effects.
Grade 12 ABM Students of
Fidelis Senior High faces a lot of
struggles that ca directly affect them.
Time Management if the most evident
problem that every student is facing,, we
can’t focus only on a single subject.
Another factor is that sometimes, teachers
are not that professional on the subjects
that they are teaching that will result to
having problems while teaching it.
Teachers that also have a low voice can
be a problem to the students. Students
also have their own preferences that are
not aligned with their classmates or even
teachers. Students are not perfect that’s
why sometime they tend to get confused
regarding lessons that are hard to
understand. It will also be a problem for
students if they will not prioritize their
subjects. Students that are unfamiliar with
their subject are more likely to continue
facing their struggles. The skills of the
teachers and their experience are also a
factor. The implementation of the subject,
it if is not aligned with the students, it will
be hard for them to cope up. Another
major factor is time management, if
students doesn’t know how to manage
their time well, they will continue to face
their problems.
According to Robert Fulghum,
“One of life's best coping mechanism is
to know the difference between an
inconvenience and a problem.” Grade 12
ABM Students of Fidelis Senior High
School faces a lot of problems but they
always have their coping mechanisms
towards those problems. The problems is
the subject, inconvenience id the students
behavior. Even if the subject is hard, if the
students are going to make an extra effort
they will definitely conquer the problem.
Time Management is one of the best
solutions and also self improvement. Be
understanding, there will always be pros
and cons regarding the Accounting
subject so always open your mind from
different possible outcomes. Seek advices
from people who are more advanced than
you. According to Benjamin Franklin,
“Energy and persistence conquer all
things,” Goals. Self improvement and self
satisfaction are some ways to inspire
yourself to be better. The reason why we
study is to get and educational
background and to improve ourselves.
Even though we are facing a lot of
problems always focus on the positive
side of life. If you have a positive attitude
and constantly strive to give your best
effort, eventually you will overcome your
immediate problems and find you are
ready for greater challenges. (Riley, P.)
Accounting is the systematic and
comprehensive recording and analyzing
of financial transactions pertaining to a
23
business. It is a subject taught in Senior
High School taking up Accountancy,
Business and Management up to College
for those that are pursuing Bachelor of
Science in Accountancy. Fidelis Senior
High School offers two consecutive
Accounting subject in one year so it may
present different effects to Grade 12 AB
students whether it is positive or negative.
The positive effects can be with the
knowledge and background they can have
in Accounting due to the continuous
discussion they have. Meanwhile, on the
negative side their readiness for college
might be affected in a way that they still
have to study the terms or account titles
all over again enable to refresh their
minds. Furthermore, there are some
struggles that most of the students
encounters which serves as a hindrance to
their motivation. Those are the cause of
some factors like the problems they are
having with their teachers, stress and so
on. After all, the students of Grade 12
ABM still managed to cope up with those
struggles and there's still something that
inspired them to keep on going.
References
Buffet, W. (n.d.). Principles of
Accounts. Retrieved from
https://www.principlesofaccounts.com.s
g/4-notable-quotes-on-the-value-of-
accounting-knowledge-from-the-worlds-
richest-and-influential-people/
Covey, S. (n.d.). Time
Management. Retrieved from
https://www.pinterest.ph/pin/507358714
251370744/
Fulghum, R. (n.d.). Coping
Mechanisms. Retrieved from
https://www.azquotes.com/quotes/topics/
coping-mechanisms.html
Franklin, B. (n.d.). Problems
Encountered by BS Accountancy
Students. Retrieved from
https://freebooksummary.com/problems-
encountered-by-bs-accountancy-students
Riley, P. (n.d.). Quotes about
Positivity. Retrieved from
https://www.google.com/search?q=quote
s+about+positivity&source=lnms&tbm=
isch&sa=X&ved=0ahUKEwizztzh--
PhAhW8xosBHXUyAKIQ_AUIDigB&
biw=1366&bih=657#imgrc=jvuNqx9qL
kIzeM:

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